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Débora Maria Dias Resende,Patrícia de Souza Costa,Tatianne Aparecida de Oliveira Cardoso
A persistência da book-tax diferences (BTD) pode ser um indicador da qualidade da informação contábil, por permitir a análise da persistência dos resultados. No entanto, essa persistência pode ser diferente em países common law e code law, em virtude do ...
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Peter Panutto,Lana Olivi Chaim
Pág. 757 - 776
Trata-se da implantação pelo CPC de 2015 de um sistema de precedentes judiciais e da consequente necessidade de alteração nos mecanismos institucionais dos tribunais para efetiva criação e cumprimento de precedentes. Destacou-se o papel dos mecanismos me...
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Stanley David Berger
Pág. 59 - 64
The Canadian Federal Court of Appeal on September 10, 2015 overturned a lower court decision which had required a reconsideration of an environmental assessment of a new nuclear build project. One of the three grounds upon which the lower court had inval...
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Anthony B. Schutz
In the United States, today?s ranches are engaging in small-scale nature-based endeavors to diversify their income base. But the geographic boundary of the land they own creates a relatively small area within which to operate, and fragmented ownership di...
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Tadeu Puretz Iglesias
O presente estudo tem por objeto analisar a aplicação dos precedentes obrigatórios no direito brasileiro, especialmente em matéria tributária, investigando se a introdução da denominada teoria dos precedentes vinculantes vem sendo aplicado de forma adequ...
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Baptiste Mengual, Pierre Le Hir, Florence Cayocca and Thierry Garlan
This study describes the building of a common erosion law for fine sand and mud, mixed or not, in the case of a typical continental shelf environment, the Bay of Biscay shelf, characterized by slightly energetic conditions and a seabed mainly composed of...
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Baptiste Mengual, Pierre Le Hir, Florence Cayocca, Thierry Garlan
Pág. 1 - 24
This study describes the building of a common erosion law for fine sand and mud, mixed or not, in the case of a typical continental shelf environment, the Bay of Biscay shelf, characterized by slightly energetic conditions and a seabed mainly composed of...
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H. H. A. Cooper
Pág. Pág. 9 - 97
¿Hay una Constitución Británica?Hace unos cuantos años, en la radio inglesa había un popularprograma llamado "The Brains 'Trust". En el, un equipo de expertos respondía las preguntas formuladas por los oyentes. Uno de estos expertos, de conocido renombre...
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Roberto Cavallo Perin and Dario Casalini
Water resources in European legal systems have always been vested in sovereign power, regardless of their legal nature as goods vested in State property or as res communes omnium not subject to ownership. The common legal foundation of sovereign power ov...
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Humberto Gosálbez Pequeño
Pág. 57 - 91
En España, la Ley 39/2015 impone a la administración pública la obligación de resolver expresamente el procedimiento administrativo antes del vencimiento de un plazo máximo legalmente establecido. Excepcionalmente, la Ley 39/2015 admite algunas causas de...
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Wil Martens, Prem W. S. Yapa and Maryam Safari
This paper examined whether financial statement comparability constrains opportunistic earnings management in frontier market countries. Using a large sample of 19 frontier market countries, and an accounting comparability method that maps comparability ...
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Steven Henry Dunga
The drive to reduce poverty and unemployment in most developing or newly industrialized countries has many forms, the most common avenue, however, is the provision of education and a resultant expectation of employment. South Africa has in the past decad...
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Rose Compans
Pág. 11
Although most of the population already live in metropolitan areas, in the Brazilian legal framework, there is still no appropriate legal ruling for managing these territories. The federal pact resulting from the Federal Constitution of 1988 established ...
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Julia L. Abramson
Pág. Finance an - 44
Attending to the peculiar significance of finance(s) and the financier in Old Regime France, this article analyzes narratives that rehabilitate both, circa 1740-1755, in their political, social and biographical contexts. Positive representations are not ...
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Marcio Oliveira Portella
Pág. 16 - 26
O desenvolvimento do tema proposto tem por objetivo propiciar, primeiramente, o entendimento do surgimento do sistema Common Law ou lei comum nos países de língua inglesa, que por seu turno, é essencialmente baseado nas decisões jurisprudenciais que se c...
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Iñaki Begiristain Mitxelena
Pág. 46 - 51
One of the characteristics of Modern space is the frequent lack of references that could be considered to build the place. Some of its consequences are the inflation of the value of architectural heritage and thematic architecture. The city of Los Angele...
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María Lorena Rossel Castagneto
Pág. Págs. 289 - 301
LA doctrina de la inmunidad tiene sus antecedentes en una antigua norma feudal, según la cual los señores feudales respondían solo ante sus superiores y no ante sus iguales, norma que los autores de derecho internacional clásico hicieron extensiva al sob...
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Poul S. Larsen and Hans Ulrik Riisgård
Filter-feeding invertebrates are found in almost all of the animal classes that are represented in the sea, where they are the necessary links between suspended food particles (phytoplankton and free-living bacteria) and the higher trophic levels in the ...
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Michael Kiparsky, Anita Milman, Dave Owen and Andrew T. Fisher
In many areas of the world, groundwater resources are increasingly stressed, and unsustainable use has become common. Where existing mechanisms for governing groundwater are ineffective or nonexistent, new ones need to be developed. Local level groundwat...
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Michael Kiparsky, Anita Milman, Dave Owen, Andrew T. Fisher
Pág. 1 - 17
In many areas of the world, groundwater resources are increasingly stressed, and unsustainable use has become common. Where existing mechanisms for governing groundwater are ineffective or nonexistent, new ones need to be developed. Local level groundwat...
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