838 resultados para disclosure obligation
Resumo:
Aunque ha existido un notable crecimiento del comercio en la Comunidad Andina, la integración se encuentra en una fase imperfecta de unión aduanera. No existe una verdadera solidaridad subregional, ya que cada Estado mantiene su posición en cuanto a la política exterior. Esta visión estatalista se contrapone a la integracionista. La falta de voluntad política es también la causa de una ausencia de efectividad de la Comunidad, cuya consecuencia es la responsabilidad de los países sobre la base de la protección de los derechos de los particulares que se encuentren vulnerados, por cuanto ellos son los principales destinatarios del proyecto integracionista. Por ello, cabe derivar un derecho de reparación por los daños que provoque el incumplimiento de las disposiciones comunitarias.
Resumo:
Hasta mediados del pasado siglo, el estudio de la aplicación de la norma tributaria al caso concreto ha solido realizarse a partir del esquema de la relación jurídica tributaria. Pero con independencia del movimiento de revisión del concepto de relación jurídica obligacional que se ha producido en el ámbito del Derecho público, dentro del Derecho tributario no es posible agotar el estudio de la prestación tributaria a través de un análisis circunscrito al examen de la obligación tributaria y del derecho de crédito correspondiente. Si se desea llevar a término un examen profundo y articulado del fenómeno tributario, es necesario considerar las posiciones subjetivas activas y pasivas que derivan de la ley, pero en cuanto a las primeras, no en términos de derecho de crédito, sino como potestad de imposición, y respecto a las segundas, no limitándose a la obligación tributaria, sino extendiendo el análisis al conjunto de actos debidos previstos por la norma.
Resumo:
This article examines the conceptual framework and the institutional context of the Geographical Indications and Social Management in Spain on the European Union space. Then, providing a comparative study, Argentina’s and Brazil’s cases are analyzed. The emphasis is on identity and territorial development, where family farming has a central role. Thereafter, public policy drawings and implementation are projected in order to strength concrete agenda and measures elaboration based on Spanish and European experiences’. In both the Argentinean and Brazilian cases, the conclusions point to the need of an adjustment on public policies to better situate and implement actions and objectives. In Brazil the disclosure, financing and strengthening of the Geographical Indications should be bounded to the Programa Territórios da Cidadania, linked to the Ministério do Desenvolvimento Agrário, which is the place of the family farming strengthening policies. In Argentina, with the same logic, the actions should be situated on the Programa Nacional de Apoyo al Desarrollo de los Territórios.
Resumo:
This Policy Brief provides a preliminary diagnosis of the proposed regulatory reforms contained in the Capital Requirements Directive and Regulation (CRD IV-CRR), which translate into EU law the Basel III standards adopted by the Basel Committee for Banking Supervision, and suggests avenues for improvement. The main criticism is that the proposal is not ambitious enough. In some crucial areas, such as the leverage ratio and the long-term liquidity requirements adopted under the Basel III framework, the CRD IV-CRR proposal stops short of making a strict commitment to introduce binding requirements and instead is contented with weaker (and possibly divergent) disclosure requirements.
Will the PRIPs' KID live up to its promise to protect investors? ECMI Commentary No. 33, 6 July 2012
Resumo:
Unveiled by the European Commission on July 3rd, the proposed Regulation on key information documents (KID) for packaged retail investment products (PRIPs) represents a step forward in enhancing the protection of retail investors and advancing the single market for financial services. While acknowledging in this Commentary that the KID is a commendable effort, ECMI/CEPS researcher Mirzha de Manuel Aramendía observes that pre-contractual disclosure is just one of the pieces in the jigsaw puzzle of investor protection and regrets that other pieces, such as MiFID and the IMD, are not so ambitiously constructed.
Resumo:
In this CEPS Commentary, Steven Blockmans notes that a prolonged period of instability lies ahead for Syria, with an on-going risk of spill-over effects affecting the entire region. The author argues that the EU’s plans for a post-Assad Syria should extend beyond the half-hearted responses to the monumental changes that have ripped through other parts of the Arab world. In recognition of the geostrategic shifts in the Middle East and the Gulf, and pursuant to the obligation imposed upon it by the Lisbon Treaty, the EU should plan for the creation of a regional space of shared security. Such a plan would fit well into the current efforts to revamp the European Security Strategy.
Resumo:
In Resolution 1556, the Security Council, with the conflict in Darfur clearly in mind, determined that the ‘situation in Sudan constitutes a threat to international peace and security and to stability in the region’. This article focuses on the response by the United Nations, in particular the Security Council, and the African Union to the Darfur conflict. It begins by exploring the role of peacekeeping operations and regional arrangements or agencies in the overarching architecture of international peace and security. Having laid this frame of reference, it then looks at the modalities of peacekeeping in Darfur. These operations began with the African Union acting in isolation but have transitioned to an increasingly important role being played by the United Nations and a hybrid peacekeeping presence. Finally, this article asks whether, assuming that a legally dispositive conclusion can be drawn that genocide has taken place in Darfur since the outbreak of hostilities there in 2003, there exists a legal justification, or even obligation, for non-compliance by states with the sanctions regime established by Security Council Resolutions 1556 and 1591. This regime of sanctions has played an important part in the Security Council's approach to Darfur but has been, unfortunately, left largely unexamined from the standpoint of international legality.
Resumo:
The 2002 U.S. Farm Bill (the Farm Security and Rural Investment Act or FSRIA) provides considerably more government subsidies for U.S. agriculture than Congress envisaged when it passed the preceding 1996–2002 FAIR Act. We review the FAIR record, showing how government subsidies increased greatly beyond those originally scheduled. For FSRIA, we outline key commodity, trade, and conservation and environmental provisions. We expect that the commodity programmes will: (a) encourage production when the market calls for less; (b) significantly increase subsidies over FAIR baseline subsidies; (c) press against current WTO and possible Doha Round support limits; and (d) aggravate trading partners. Finally, we suggest two lessons from the U.S. policy experience that might benefit those working on CAP and WTO reform. First, past research shows that farm programmes have little to do with the economic health of rural communities. Second, programme transparency, and especially public disclosure of the level of payments going to individual farmers, by name, influences the farm policy debate. Personalized data show what economists have long maintained—that the bulk of programme benefits go to a relatively few, large, producers—but do so in a way that captures the public and policy-makers' attention
Resumo:
The paper outlines EU policy on bioenergy, including biofuels, in the context of its policy initiatives to promote renewable energy to combat greenhouse gas emissions and climate change. The EU's Member States are responsible for implementing EU policy: thus, the UK's Renewables Obligation on electricity suppliers and its Renewable Transport Fuel Obligation and road-fuel tax rebates are examined. It is unlikely that EU policy is in conflict with the WTO Agreement on Agriculture or that on Subsidies and Countervailing Measures, but its provisions on environmental sustainability criteria could be problematic.
Resumo:
There remains limited scientific evidence on the efficacy and safety of 'natural' therapies such as herbal remedies and dietary supplements. Nevertheless, breast cancer patients are particularly prone to purchasing such products because of the perception that 'natural' products are less toxic than conventional prescribed medicines. However, the potential for interactions of supplements with current medications, the potential for adverse effects from consumption at high levels, and the lack of disclosure of such treatments by the patient to their doctor are serious public health issues. Robust clinical trials are required to prove the efficacy and lack of adverse effects of such preparations, and communication between patients and doctors must be improved and doctors made more aware that their patients may be seeking advice and treatment from sources outside conventional medicine.
Resumo:
It is easy to read Hobbes's moral thinking as a deviant contribution to 'modern' natural law, especially if Leviathan (1651) is read through a lens provided by De Cive (1642). But The Elements of Law (1640) encourages the view that Hobbes's argument is 'physicalist', that is, that it requires no premises beyond those required by his physics of matter in motion. The Elements included a draft De Homine and its argument is intimately connected with De Cive's; it shows how such concepts as 'reason', 'right', 'natural law' and 'obligation' can be understood in physicalist terms. But Hobbes's decision to print the latter work in isolation has led to serious misunderstandings
Resumo:
In negotiating commercial leases, many landlords and tenants employ property agents (brokers) to act on their behalf; typically these people are chartered surveyors. The aim of this paper is to explore the role that these brokers play in the shaping of commercial leases in the context of the current debate in the UK on upward only rent reviews. This role can be described using agency theory and the theories of professionalism. These provide expectations of behaviour which show inherent tensions between the role of agent and professional, particularly regarding the use of knowledge, autonomy and the obligation to the public interest. The parties to eleven recent lease transactions were interviewed to see if the brokers conformed to the expectations of agency theory or professionalism. Brokers that acted for industrial and office tenants behaved as professionals in using their expertise to determine lease structures. However, those acting for landlords and retail tenants simply followed instructions and behaved as conduits for their clients, a role more usually associated with that of an agent within the principal-agent relationship. None of the landlords’ brokers saw themselves as having responsibilities beyond their clients and so they were not promoting the discussion of alternatives to the UORR. The evidence from these case studies suggests that agents are not professionals; to behave entirely as an agent is to contradict the essential characteristics of a professional. While brokers cannot be held entirely responsible for the lack of movement on the UORR, by adopting predominantly agent roles then they must take some of the blame. However, behind this may be a much larger issue that needs to be explored; the institutional pressures that lead to professionals behaving in this way.
Resumo:
Unless the benefits to society of measures to protect and improve the welfare of animals are made transparent by means of their valuation they are likely to go unrecognised and cannot easily be weighed against the costs of such measures as required, for example, by policy-makers. A simple single measure scoring system, based on the Welfare Quality® index, is used, together with a choice experiment economic valuation method, to estimate the value that people place on improvements to the welfare of different farm animal species measured on a continuous (0-100) scale. Results from using the method on a survey sample of some 300 people show that it is able to elicit apparently credible values. The survey found that 96% of respondents thought that we have a moral obligation to safeguard the welfare of animals and that over 72% were concerned about the way farm animals are treated. Estimated mean annual willingness to pay for meat from animals with improved welfare of just one point on the scale was £5.24 for beef cattle, £4.57 for pigs and £5.10 for meat chickens. Further development of the method is required to capture the total economic value of animal welfare benefits. Despite this, the method is considered a practical means for obtaining economic values that can be used in the cost-benefit appraisal of policy measures intended to improve the welfare of animals.
Resumo:
Pettit's and Skinner's stimulating books are open to historically-minded objections. Pettit's reading of Hobbes is Rousseauian, but he rejects the Hobbesian/Rousseauian belief that some modern people are driven by amour-propre/“glory”. If Hobbes is right, there is, in Pettit's sense, no “common good”. Skinner's treatment of the neo-Roman “theorists” over-estimates their self-consciousness and their consistency. Leviathan chapter 21 is not a response to neo-Romanism; it treats civil liberty as non-obligation, not as non-interference.
Resumo:
This paper investigates the impact of price consciousness, perceived risk, and ethical obligation on attitude and intention towards counterfeit products. Data were collected from a sample of 200 respondents via an online questionnaire. A conceptual model was derived and tested via structural equation modelling in the contexts of symbolic and experiential counterfeit products. Findings show differences in the factors (and weight thereof) impacting attitude and purchase intention in the two product contexts. Specifically, ethical obligation and perceived risk are found to be significant predictors of attitude towards both symbolic and counterfeit products, while price consciousness is found to predict only attitude towards experiential products, but not purchase intention in either counterfeit product context.