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Articles 1 - 11 of 11
Full-Text Articles in Business Organizations Law
La Importancia De La Evidencia En La Revisoría Fiscal: Documentación Probatoria, Lizeth Angélica Reyes Sepúlveda, Geraldine Rojas Marín
La Importancia De La Evidencia En La Revisoría Fiscal: Documentación Probatoria, Lizeth Angélica Reyes Sepúlveda, Geraldine Rojas Marín
Contaduría Pública
El objetivo de este artículo, es mostrar la necesidad e importancia de la documentación probatoria que soporta la opinión y las conclusiones del revisor fiscal, teniendo en cuenta la evidencia recopilada durante la auditoría la cual debe ser válida y suficiente para lograr seguridad razonable en el dictamen a los estados financieros. Adicionalmente, se reconoció la normatividad Colombiana que aplica a los revisores fiscales con sus diferentes responsabilidades, también las prácticas frente a la documentación probatoria, esclareciendo las implicaciones legales y jurídicas del revisor fiscal al no soportar apropiadamente el dictamen de los estados financieros. También se exponen los diferentes …
La Importancia Del Control Interno En Las Pymes, Caso Ferrin Petrol Sas, Ángela Julieth Gutiérrez Osorio, Laura Natalia Castiblanco Peña
La Importancia Del Control Interno En Las Pymes, Caso Ferrin Petrol Sas, Ángela Julieth Gutiérrez Osorio, Laura Natalia Castiblanco Peña
Contaduría Pública
El propósito de este trabajo es presentar la importancia del control interno en las Pymes, caso FERRIN PETROL SAS, para la mejora continua de los procesos y los procedimientos, puesto que en Colombia las empresas en su mayoría empiezan como entes económicos muy pequeños que no tienen una base organizacional muy fuerte ni sólida. Uno de esos grupos de empresas son las familiares, las cuales tienen diferentes procesos según el objeto social de la misma; por tal razón, es de gran importancia mencionar, entender y saber cómo es el manejo del control interno en dichas organizaciones, con el fin de …
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
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 …
Unraveling China's Capital Market Growth: A Political Economy Account, Tamar Groswald Ozery
Unraveling China's Capital Market Growth: A Political Economy Account, Tamar Groswald Ozery
SJD Dissertations
With modern, successful firms that operate globally and a capital market that is the second largest in the world, corporate governance in China has long passed the point of an “adjust or perish” prognostic. Yet its firm governance and capital market functions maintain strong idiosyncrasies that go against many fundamentals in economics and legal thought. These idiosyncrasies are products of the underlying configurations of China’s political economy and the shifts within it. Political economy in China has a determinant role on the ways corporate ownership is organized, firms operate, and the capital market functions. It is responsible for many of …
Derivative Suit Under The Saudi Companies Law: Theory And Best Practice, Ahmed Saeed Khabti
Derivative Suit Under The Saudi Companies Law: Theory And Best Practice, Ahmed Saeed Khabti
Maurer Theses and Dissertations
Saudi Arabia has been focused on diversification of its economy and attracting foreign investors. Countries that provide strong shareholder protection are more likely to attract foreign investors. However, there is a need for greater protection of minority shareholders in Saudi Arabia. This is because Saudi’s companies law fails to equip minority shareholders with adequate protective rights. A current issue with the new Saudi companies law can be linked to derivative suit, which is very important for both foreign investors and local investors. Derivative suit in Saudi Arabia is very limited and difficult to pursue because under article 79 of Saudi …
Protecting Minority Shareholders In Close Corporations: An Analysis And Critique Of The Statutory Protection In The Saudi Companies Law, Abdulrahman Nabil Alsaleh
Protecting Minority Shareholders In Close Corporations: An Analysis And Critique Of The Statutory Protection In The Saudi Companies Law, Abdulrahman Nabil Alsaleh
Maurer Theses and Dissertations
Worldwide, the protection of minority shareholders in public corporations has received most of the corporate scholars’ attention. This tendency, therefore, has been reflected in the negligence of the same group but in close corporations. A close corporation minority shareholder confronts distinctive issues caused by the locked-in structure of close corporations. The lack of liquid secondary market, the oppression by majority shareholders, and the high expectations held by minority shareholders all contribute to the minority shareholders’ concern that they may be deprived of a voice in management or opportunistically be taken advantage of by those in power. Although these structural issues …
B2c Online Dispute Resolution (Odr) Legal Frameworkfor Myanmar, Nwe Ni Htun
B2c Online Dispute Resolution (Odr) Legal Frameworkfor Myanmar, Nwe Ni Htun
Chulalongkorn University Theses and Dissertations (Chula ETD)
This thesis examines the applicability of ODR mechanism for consumer disputes in Myanmar especially cross-border disputes. The paper consists of introduction; three main parts and a conclusion. The effect is the appearance of ODR and understanding of what is meant by ODR, how it works and why ODR is needed for consumer. It concludes the review of ODR by both information and communication technology (ICT) and legal view. The paper focuses on case study analysis and compares the legal framework; institutions based on the problem analysis form each case of ODR in the EU and Myanmar. Moreover why use ODR …
Challenges Of Excise Tax Reform In Myanmar : Illegal Alcohol Market And Method Of Charging On Alcoholic Beverages, Ngu Wah Maung
Challenges Of Excise Tax Reform In Myanmar : Illegal Alcohol Market And Method Of Charging On Alcoholic Beverages, Ngu Wah Maung
Chulalongkorn University Theses and Dissertations (Chula ETD)
Myanmar excise tax system is started from the British colonial regime. Excise tax system of Myanmar is complex and different from the other country. Myanmar excise tax system was reformed in several times. Before 2016, alcohol tax was collected as commercial tax. In 2016, the Specific Goods Tax Law was enacted and excise tax for alcoholic beverages has been named as specific goods tax under this law. According to this law excise tax was collected as specific goods tax. Reducing the alcohol consumption is one of the purposes of this law. This thesis analyses weaknesses of Myanmar excise tax system …
The Experience Of The Application Of Safeguards On Certain Iron Or Steel Products In Indonesia : Lesson For Thailand, Nattanit Santimetvirul
The Experience Of The Application Of Safeguards On Certain Iron Or Steel Products In Indonesia : Lesson For Thailand, Nattanit Santimetvirul
Chulalongkorn University Theses and Dissertations (Chula ETD)
In comparison to other trade remedies under WTO, the number of safeguard measures imposed by WTO members has been relatively low as the requirements of safeguard is difficult to fulfill. However, there is change to such trend as there has been an increase in number of safeguard measures imposed by Indonesia. The Appellate Body Report on Indonesia — Safeguard on Certain Iron or Steel Products has provided important lesson to Thailand concerning on the determination of safeguard measure which has not been clearly mentioned in the WTO cases. The importance of safeguard characterization has been emphasized. This dispute has given …
Exploring And Analysing Thailand’S Potential New Legislation On Mandatory Human Rights Due Diligence For Private Sectors, Kritsakorn Masee
Exploring And Analysing Thailand’S Potential New Legislation On Mandatory Human Rights Due Diligence For Private Sectors, Kritsakorn Masee
Chulalongkorn University Theses and Dissertations (Chula ETD)
This Thesis focuses on a study of potential enforcement of the Legislation on mandatory Human Rights Due Diligence (HRDD) for private sectors operating a business in Thailand in order to safeguard human rights, as recognised in the international human rights laws and national laws, in their value chain within the consideration of the United Nations on Guiding Principles on Business and Human Rights (UNGPs) as well as Thailand’s National Action Plan on Business and Human Rights Phase I (2019-2022). With new corporate governance regime and under emerging concept of due diligence requirements, private sectors subject to this mandatory HRDD Legislation …
Legal Analysis On Bankability Of Hydro Floating Solar Project In Thailand, Natdanai Aramtiantamrong
Legal Analysis On Bankability Of Hydro Floating Solar Project In Thailand, Natdanai Aramtiantamrong
Chulalongkorn University Theses and Dissertations (Chula ETD)
In comparison to other types of renewable energy projects, hydro floating solar projects are more complicated as public water resources are used as the location of the project but the electricity is generated from solar power. Accordingly, it is unclear whether the operation of the project falls within the definition of water use that is subject to the Water Resources Act B.E.2561(2018) or not. Several interpretations on the definition of water use in Section 4 of this Act may cause challenges in the bankability of the project. In order to fund the project, the project company generally relies on the …