Download or read book Le patrimoine de l entreprise d une r alit conomique un concept juridique written by Édith Blary-Clément and published by . This book was released on 2014 with total page 231 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cet ouvrage étudie et envisage l’extension d’un nouveau mode d’organisation des entreprises, le patrimoine affecté, consistant à regrouper l’ensemble de ses biens et ses dettes sans qu’il soit besoin de créer une autre société.
Download or read book Le patrimoine de l entreprise d une r alit conomique un concept juridique written by Edith Blary – Clément and published by Primento. This book was released on 2014-06-10 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Est-il juridiquement exact de parler de patrimoine de l’entreprise alors même que cette importante entité économique n’est pas dotée de la personnalité morale ? Les biens de l’entreprise sont traditionnellement envisagés à travers l’étude du fonds de commerce, fonds qui ne contient que les éléments mobiliers et dont est exclu le passif. L’avènement de la fiducie, puis plus encore, la création du statut d’EIRL, ouvrent la voie à une nouvelle approche des biens et des dettes de l’entreprise : la technique du patrimoine affecté. L’ouvrage, fruit d’une recherche collective, aborde d’abord, dans une approche analytique, l’existence des manifestations juridiques du patrimoine de l’entreprise, notamment en droit fiscal. La spécificité du patrimoine de l’entreprise est également étudiée à travers sa composition, marquée par l’apparition de nouvelles valeurs qu’elle génère spécifiquement, telles que les contrats de distribution, les informations économiques ou encore le savoir-faire. De façon plus prospective, l’ouvrage se propose ensuite d’étudier l’opportunité d’une généralisation de la technique du patrimoine affecté à toutes les entreprises et notamment aux personnes morales, certaines se tournant d’ores et déjà vers la fiducie-gestion. La question est abordée sous l’angle de l’intérêt pratique du patrimoine affecté, mais aussi des conséquences qui en résulteraient pour le fonds de commerce, le patrimoine personnel et le passif de l’entreprise.
Download or read book Jurimpratique written by and published by Éditions Larcier. This book was released on 2009-04-20 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Organiser une après-midi d’étude sur un idiome aussi vague que celui de « société immobilière » est une entreprise audacieuse. Cette notion renvoie en effet davantage à une réalité sociologique qu’à un concept juridique. Elle englobe pour l’essentiel des sociétés à vocation patrimoniale, constituées tantôt dans une optique de conservation, tantôt dans une logique de production de richesses, et des sociétés professionnelles dépourvues de toute vocation patrimoniale et dont l’objet est d’effectuer, pour le compte de tiers, de l’intermédiation commerciale de biens immobiliers. L’expression ne se confond pas non plus avec une forme juridique particulière (s.a., s.c.a., s.p.r.l., s.c.r.l., etc). Nombre de sociétés patrimoniales sont devenues anachroniques car constituées à une époque où les règles du jeu étaient différentes (essentiellement, les années 1970 et 1980). Elles ont, pour l’essentiel, grillé les cartouches des amortissements immobiliers, devenus d’ailleurs de moins en moins efficaces, même avec l’inflation raisonnable de la Belgique. Il n’est donc pas étonnant que l’on assiste, depuis quelques années déjà, à l’émergence d’un véritable marché de sociétés immobilières à vocation patrimoniale. Si l’on additionne les questions soulevées par ce marché à celles des sociétés immobilières en pleine activité, on mesure rapidement l’importance quantitative des questions juridiques, souvent spéciales, engendrées par toutes ces sociétés immobilières. L’évidence avec laquelle ce phénomène occupe une partie de la scène économique a, une fois encore, amené le Comité de rédaction de la revue Jurimpratique, à faire le grand écart pour aborder avec un oeil critique les multiples questions.
Download or read book IFRS in a Global World written by Didier Bensadon and published by Springer. This book was released on 2016-05-13 with total page 477 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, dedicated to Prof. Jacques Richard, is about the economic, political, social and even environmental consequences of setting accounting standards, with emphasis on those that are alleged to be precipitated by the adoption and implementation of IFRS. The authors offer their reasoned critiques of the effectiveness of IFRS in promoting genuine global comparability of financial reporting. The editors of this collection have invited authors from 17 countries, so that a great variety of accounting, auditing and regulatory cultures, and educational perspectives, is amply on display in their essays.
Download or read book African administrative studies written by and published by . This book was released on 2003 with total page 648 pages. Available in PDF, EPUB and Kindle. Book excerpt: Issues for 1966- include sections: A. Studies, B. Documents and monographs, C. News of institutes and schools of administration, D. Bibliographical notes.
Download or read book LA NOTION DE PATRIMOINE IMMOBILIER ASPECTS JURIDIQUES ET FISCAUX written by FREDERIC.. FANGIO and published by . This book was released on 2000 with total page 620 pages. Available in PDF, EPUB and Kindle. Book excerpt: LE PATRIMOINE IMMOBILIER EST UNE NOTION COMPLEXE TOUT A LA FOIS IGNOREE PAR LE DROIT CIVIL ET RECONNUE PAR LE DROIT FISCAL. EN EFFET, LE DROIT CIVIL SE FONDE SUR UNE FAUSSE CONCEPTION DE L'UNICITE DU PATRIMOINE TIREE DE LA THEORIE D'AUBRY ET RAU SELON LAQUELLE : LE PATRIMOINE EST UNE UNIVERSALITE JURIDIQUE QUI EMPECHE DE DISTINGUER LES BIENS QUI LE COMPOSE. LA CONSEQUENCE DIRECTE DE CE DOGME EST LA MECONNAISSANCE DU PATRIMOINE D'AFFECTATION REGROUPANT DES BIENS SELON LEUR NATURE OU LA VOLONTE DE L'INDIVIDU. CETTE RECONNAISSANCE DU PATRIMOINE IMMOBILIER EST NECESSAIRE POUR L'ADEQUATION DES CONCEPTS JURIDIQUES AVEC LES REALITES SOCIO-ECONOMIQUES ET CELA D'AUTANT PLUS QUE LA THEORIE DE L'UNICITE DU PATRIMOINE RESULTE D'UNE INTERPRETATION ERRONEE DES TRAVAUX DE ZACCHARIE A L'ORIGINE DU DOGME.CE DERNIER DISTINGUANT “ L'ARTIFICE PORTANT SUR LES PERSONNES ET CELUI PORTANT SUR LES BIENS ”. IL EN RESULTE QUE LA THEORIE DE L'UNICITE DU PATRIMOINE EST UNE FICTION JURIDIQUE NIANT LA PLURALITE DE PATRIMOINES ET PLUS PARTICULIEREMENT LE PATRIMOINE IMMOBILIER. OR, LE PATRIMOINE IMMOBILIER EST INDISCUTABLEMENT UNE REALITE SOCIO-ECONOMIQUE EN CE SENS D'UNE PART, QU'IL CONSTITUE L'ESSENTIEL DU PATRIMOINE DES MENAGES ET D'AUTRE PART QU'IL PARTICIPE A LA CROISSANCE ECONOMIQUE DU PAYS. PLUS PROCHE DE CETTE REALITE, LE DROIT FISCAL ADMET UNE DUALITE DE PATRIMOINES ET RECONNAIT IMPLICITEMENT LA NOTION DE PATRIMOINE IMMOBILIER. CETTE RECONNAISSANCE FISCALE DU PATRIMOINE IMMOBILIER RESULTE DE L'EXISTENCE D'UN REGIME FISCAL PARTICULIER, LA FISCALITE IMMOBILIERE. UTILISE COMME UN INSTRUMENT DE POLITIQUE ECONOMIQUE, L'IMPOT FRAPPE L'IMMOBILIER LORS DE SON ACHAT, LORS DE SA GESTION ET ENFIN LORS DE SA TRANSMISSION. CEPENDANT, LA FISCALITE IMMOBILIERE REND NEGATIVE LA RENTABILITE DU BIEN ET ACCENTUE AINSI LA CRISE DU SECTEUR. LE HANDICAP FISCAL DU BIEN PARTICIPE INDIRECTEMENT A CREER UNE INEGALITE ENTRE LES DIFFERENTS INVESTISSEMENTS CE QUI EXPLIQUE LE COMPORTEMENT DES CONTRIBUABLES QUI PRIVILEGIENT LES VALEURS MOBILIERES DANS LA COMPOSITION DE LEUR PATRIMOINE. IL RESSORT DE CETTE ETUDE QUE LE PATRIMOINE IMMOBILIER SE SITUE DANS UNE ZONE DE DROIT ET DE NON-DROIT RESULTANT D'UNE INCOMPREHENSION DE L'ECONOMIE PAR LE DROIT OU PEUT-ETRE DU DROIT PAR L'ECONOMIE.
Download or read book Annuaire de l afrique du nord written by and published by . This book was released on 1978 with total page 1570 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Should Trees Have Standing written by Christopher D. Stone and published by Oxford University Press. This book was released on 2010-04-07 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Originally published in 1972, Should Trees Have Standing? was a rallying point for the then burgeoning environmental movement, launching a worldwide debate on the basic nature of legal rights that reached the U.S. Supreme Court. Now, in the 35th anniversary edition of this remarkably influential book, Christopher D. Stone updates his original thesis and explores the impact his ideas have had on the courts, the academy, and society as a whole. At the heart of the book is an eminently sensible, legally sound, and compelling argument that the environment should be granted legal rights. For the new edition, Stone explores a variety of recent cases and current events--and related topics such as climate change and protecting the oceans--providing a thoughtful survey of the past and an insightful glimpse at the future of the environmental movement. This enduring work continues to serve as the definitive statement as to why trees, oceans, animals, and the environment as a whole should be bestowed with legal rights, so that the voiceless elements in nature are protected for future generations.
Download or read book Droit et pratique du commerce international written by and published by . This book was released on 1985 with total page 728 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Indigenization measures and multinational corporations in Africa written by and published by Martinus Nijhoff Publishers. This book was released on 1982-10-19 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Free and Fair Elections written by Guy S. Goodwin-Gill and published by Inter-Parliamentary Union. This book was released on 2006 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Museums Ethics and Cultural Heritage written by ICOM and published by Routledge. This book was released on 2016-07-07 with total page 433 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume provides an unparalleled exploration of ethics and museum practice, considering the controversies and debates which surround key issues such as provenance, ownership, cultural identity, environmental sustainability and social engagement. Using a variety of case studies which reflect the internal realities and daily activities of museums as they address these issues, from exhibition content and museum research to education, accountability and new technologies, Museums, Ethics and Cultural Heritage enables a greater understanding of the role of museums as complex and multifaceted institutions of cultural production, identity-formation and heritage preservation. Benefitting from ICOM’s unique position in the museum world, this collection brings a global range of academics and professionals together to examine museums ethics from multiple perspectives. Providing a more complete picture of the diverse activities now carried out by museums, Museums, Ethics and Cultural Heritage will appeal to practitioners, academics and students alike.
Download or read book The Institutions of Meaning written by Vincent Descombes and published by Harvard University Press. This book was released on 2014-03-11 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Holism maintains that a phenomenon is more than the sum of its parts. Yet analysis--a mental process crucial to comprehension--involves dismantling the whole to grasp it piecemeal and relationally. Wading through such quandaries, Vincent Descombes guides readers to a deepened appreciation of the entity that enables understanding: the human mind.
Download or read book Rules Games and Common pool Resources written by Elinor Ostrom and published by University of Michigan Press. This book was released on 1994 with total page 396 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Levels of Action
Download or read book Generation to Generation written by Kelin E. Gersick and published by Harvard Business Press. This book was released on 1997 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Generation to Generation will help managers understand the special dynamics & challenges that family businesses face as they move through their life cycles. It explains how to handle succession, & the role of non-family professionals.
Download or read book Terra 2008 written by Leslie Rainer and published by Getty Publications. This book was released on 2011-06-14 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Earthen architecture constitutes one of the most diverse forms of cultural heritage and one of the most challenging to preserve. It dates from all periods and is found on all continents but is particularly prevalent in Africa, where it has been a building tradition for centuries. Sites range from ancestral cities in Mali to the palaces of Abomey in Benin, from monuments and mosques in Iran and Buddhist temples on the Silk Road to Spanish missions in California. This volume's sixty-four papers address such themes as earthen architecture in Mali, the conservation of living sites, local knowledge systems and intangible aspects, seismic and other natural forces, the conservation and management of archaeological sites, research advances, and training.
Download or read book Safeguarding Traditional Cultures written by Peter Seitel and published by . This book was released on 2001 with total page 399 pages. Available in PDF, EPUB and Kindle. Book excerpt: Proceedings from a conference "A global assessment of the 1989 recommendation on the safeguarding of traditional culture and folklore" held at the Smithsonian Institution June 27-30 1999. The purpose of the conference was to assess the implementation of the Recommendation (an international normative instrument adopted by UNESCO in 1989), to bring together points of view and perspectives on the Recommendaion from around the world, and suggest ways in which the Recommendation might develop in the future so that its purpose, the safeguarding of traditional culture and folklore, might be achieved.
