Download or read book Legal Capital in Europe written by Marcus Lutter and published by Walter de Gruyter. This book was released on 2011-12-22 with total page 713 pages. Available in PDF, EPUB and Kindle. Book excerpt: Europe has known very different systems of company laws for a long time. These differences do not only pertain to the board structures of public companies, where single-tier and two-tier structures can be distinguished, they also pertain to the principles of fixed legal capital. Fixed legal capital is not a traditional ingredient of English and Irish company law and had to be incorpo-rated into these legal systems (only) for public limited companies according to the Second European Company Law Directive of 1976. Both jurisdictions have never really embraced these rules. Against this background, the British Accounting Standards Board (ASB) and the Company Law Centre at the British Institute of International and Comparative Law (BIICL) have initiated and supported a study of the benefits of this legal system by a group of experts led by Jonathan Rickford. The report of this group has been published in 2004. Its result was that legal capital was costly and superfluous; hence, the Second Directive should be repealed. The British government has adopted this view and wants the European Commission to act accordingly. Against this background a group of German and European company law experts, academics as well as practitioners, have come together to scrutinise sense and benefits of fixed legal capital and all its specific elements guided by the following questions: What is the relevant legal concept supposed to achieve? What does it achieve in reality? What criticisms are there? Which proposals or alternatives are available? From the outset the group of experts has endeavoured to cooperate with foreign colleagues, which resulted in very fruitful and pleasant exchanges. This volume contains, besides an executive summary of the results, 16 essays on specific aspects of legal capital in Germany covering also neighbouring fields of law (e.g. accounting, insolvency); 7 reports on fixed legal capital in other jurisdictions (France, Great Britain, Italy, the Netherlands, Poland, Spain and the U.S.A.) addressing the same questions as the essays on German law. The British initiative disapproves of the Second Directive. The Directive does only deal with public limited companies in Europe, which is reflected in the analysis presented here. It is only concerned with the fixed legal capital of public limited companies, not with capital issues of private companies. The study has arrived at a result that differs completely from that of the Rickford group. It verifies the usefulness of the concept of fixed legal capital and wishes to convince the European Commission of the benefits of the Second Company Law Directive.
Download or read book Contributions in kind without the sworn estimation of the expert written by Piergiorgio Vella and published by Key Editore. This book was released on 2015-05-10 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is a description of an alternative instrument to the capital contribution in kind. This is an analysis of the contribution in kind to the company Owners’ Equity in the Italian s.r.l. (limited liability company) without prejudice to the credit rating and fiscal benefits guaranteed by capital contribution. It comes to the conclusion that it is possible to have a contribution in kind to the company Owners’ Equity in the s.r.l., without the statuary auditor estimation, with no alteration of credit rating and fiscal benefits of the company. Capital is nowadays deprived of its economic meaning, remaining, leaving all the expensive operations based on capital (onerous capital increments and bonus issues, and real and nominal capital reductions). It is therefore essential that the s.r.l. governance determine alternative instruments for the administration of the company patrimony.
Download or read book Liver Growth and Repair written by A. Strain and published by Springer Science & Business Media. This book was released on 1997-12-31 with total page 1320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nelson Fausto The Greek myth of Prometheus with its picture of a vulture feasting on its chained victimhas traditionallyprovided a visualimageofliverregeneration. Itis apowerful and frightening representationbut ifone were to substitute the vulture by a surgeon and Prometheus by a patient laying on a properly prepared operating table, the outcomeoftheprocedurewould not differ significantlyfrom that describedbyGreek poets. Yet few of us who work in the field have stopped long enough to ask where this myth originated. Did the poet observe a case of liver regeneration in a human being? Was it brilliant intuition or perhaps, literally, just a 'gut feeling' of a poet looking for good rhymes that led to the prediction that livers grow when part of the tissueisremoved? Thisbookdoesnotattemptto solve these historical issues. Itdoes, instead, cover in detail some of the major modem themes of research on liver regen eration, injury and repair. As indicated in Dr. N. Bucher's chapter, the modem phase ofexperimental studies on liver regeneration started in 1931 with the publication by Higgins and Anderson of a method to perform a two-thirds resection of the liver of a rat. The technique described has 3 remarkable features: 1) it is highly reproducible, resulting in the removal of 68% of the liver, 2) it has minimal if any mortality, and 3) it consists only of blood vessel ligation and does not involve cutting through or wounding hepatic tissue.
Download or read book Compendio sulla normativa relativa ai compensi degli amministratori e dei manager aziendali 2012 written by Guido Cutillo and published by FrancoAngeli. This book was released on 2012 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Creazione di valore corporate governance e informativa societaria written by Piero Mella and published by Giuffrè Editore. This book was released on 2007 with total page 924 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Rivista delle societ commerciali written by and published by . This book was released on 2003 with total page 526 pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes sections "Rassegna delle pubblicazioni economiche" and "Rassegna della stampa economica periodica."
Download or read book Accounting and Business Economics written by Yuri Biondi and published by Routledge. This book was released on 2013-04-02 with total page 530 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent financial crisis has sparked debates surrounding the nature and role of accounting in informing capital markets and regulatory bodies about the financial performance and position of a firm. These debates have drawn attention to the broader implications of accounting for the economy and society. Accounting and Business Economics brings together leading international scholars to examine the current state of accounting theory and its fundamental connection with the economics and finance of firms, viewing the business entity from not only accounting, but also national, economic, social, political, juridical, anthropological, and moral points of view.
Download or read book La societ per azioni oggi written by Paola Balzarini and published by Giuffrè Editore. This book was released on 2007 with total page 1224 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Statements in the United States of America written by Giorgio Castoldi and published by Youcanprint. This book was released on 2015-11-12 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Profili giuridici ed economici del bilancio d'esercizio delle società di capitali (corporations) operanti negli Stati Uniti d'America. Vengono delineate le norme federali e statali applicabili, i principali principi contabili U.S. Gaap, e le problematiche che si riscontrano tra le società quotate (public company) e società non quotate. Inoltre viene trattato il bilancio d'esercizio, nell'Unione Indiana, la Rep. Popolare Cinese e la Svizzera. Legal and economic profile of the financial statements about the corporations operating in the United States of America . This book outline the applicable federal and state Acts, Statutes and regulations, the main US GAAP accounting standards, and the problems that exist between the listed companies (public company) and non-listed companies . Also it is outlined the financial statements in the Indian Union, in the Popular Rep. of China and Switzerland.
Download or read book European Legal Book Index written by and published by . This book was released on 1994 with total page 1128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Das internationale Steuerrecht des Erdballs written by Richard Rosendorff and published by . This book was released on 1936 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Disparit economiche e sociali Cause conseguenze e rimedi written by and published by Giuffrè Editore. This book was released on 2012 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Comparative judicial decisions on the conflict of laws written by and published by . This book was released on 1954 with total page 884 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Italian Journal of Sociology written by Augusto Bosco and published by . This book was released on 1903 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book L IMPOSTA DI RICCHEZZA MOBILE NEI RAPPORTI CON LE SOCIETA COMMERCIALI written by SILVIO MARGRINI and published by . This book was released on 1903 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Review of Agricultural Economics written by and published by . This book was released on 1912 with total page 1428 pages. Available in PDF, EPUB and Kindle. Book excerpt:
