Banking and Finance Law Commons^™

Efectos Frente A La Aplicación Niif En Cooperativas De Transporte De Carga Y Pasajeros En Colombia Al Año 2017, David Guillermo Flórez Ávila, Luis Antonio Suarez Sanabria

Contaduría Pública

El presente artículo tiene como objeto analizar los efectos de la aplicación de las NIIF en las cooperativas de transporte de carga y pasajeros en Colombia, con el fin de comprender estos cambios es necesario contextualizar ¿Qué son las cooperativas de transporte de carga y pasajeros en Colombia?, puesto que desde el año 2015 en Colombia se implementaron las normas internacionales de información financiera, las cuales se fueron aplicando a las empresas según la normatividad y la clasificación de las mismas; de igual forma es importante caracterizar y examinar las normas contables aplicables al patrimonio de las cooperativas de transporte …

Auditoría De Gestión En La Revisoría Fiscal, Andrés Camilo Vélez Acosta

Contaduría Pública

La Auditoría de Gestión representa un instrumento llamado a apoyar la gerencia estratégica en las organizaciones, mediante el suministro de herramientas que permiten medir y dar un juicio objetivo sobre el desempeño de las compañías, a fin de que éstas puedan lograr la consecución de sus metas. En el ámbito contable, este tema es causa de conflictos entre quienes conciben a la Auditoría de Gestión como una herramienta inherente al ejercicio de la Revisoría Fiscal y quienes están en desacuerdo con tal afirmación. Este artículo reflexiona respecto ambas posturas, pasando por una breve descripción de la Auditoría de Gestión, sus …

Exploring Banks' Duty Of Care Towards Non-Customers In U.C.C. Article 3 & 4, Anis A. Houssein

Maurer Theses and Dissertations

This Thesis analyzes the bank transaction regarding cashing or accepting for deposit instruments over forged or unauthorized indorsements. Also, it investigates the development of conversion of instruments through the years and the courts’ contribution to the development. It examines the U.C.C. former section 3-419 and the courts’ reaction to the defense afforded to banks against an allegation of conversion and examines as well the current 3-420 and the reasons that led to the amendment. Besides all that, this Thesis discusses the banks’ defenses regarding Impostors and Fictitious Payees under § 3-404, Employer’s responsibility for fraudulent indorsement by his employee under …

Privatization Slow-Down: Government Reluctance Or Economic Failure?, Sara Alam El-Din

Archived Theses and Dissertations

This research is trying to disclose the reasons behind the slow down of the privatization program in Egypt. It does so by assessing the government's policy with regard to privatization by reference to secondary material and two case studies: the banking and the maritime sectors. These two case studies were carefully chosen in order to highlight particular issues related to the slow down of the process of privatization and the government's policies. The banking sector, for example, is one of the sectors that the government seems reluctant to privatize and only last January did the government announce the willingness to …

The Legal Environment For Electronic Cash In Japan, Shu Hamba

Maurer Theses and Dissertations

Recently, people have begun to hear the phrase "electronic money". However, it is not easy to define electronic money because there are so many varieties of electronic products that are called electronic money. Electronic money has possibility to substitute all functions cash has and to change forms of settlement dramatically. However, it may cause a lot of new legal issues and may demand totally new legal structure to regulate it.

The thesis provides classification and features of electronic money then focus on certain type of electronic money. The thesis mainly explores several issues that may affect issuance of electronic money …