Results 121 to 130 of about 1,729 (281)

The classification of digital evidence in Austrian civil procedure law

open access: yes
Die Digitalisierung schreitet in vielen Bereichen unseres Lebens mit hoher Geschwindigkeit voran und führt dadurch zu Veränderungen unserer Verhaltensweisen.
Pöllauer, Marlene
core   +1 more source

Novels to the Civil Code of Austria of 1811 Introduced at the Beginning of the XXth Century

open access: yes, 2016
У статті досліджено причини та передумови новелізації Цивільного кодексу Австрії 1811 р. у 1914-1916 рр. Проаналізовано зміст Першої Новели від 12 жовтня 1914 р., Другої Новели від22 липня1915 р.
Шутко, Н., Shutko, N.
core  

The “Digital Turn” of Value Chain Due Diligence Regulation: How Technology Reconfigures Stakeholder Engagement

open access: yesGlobal Policy, EarlyView.
ABSTRACT This article examines the “digital turn” in value chain due diligence, focusing on how emerging digital tools and technologies are reshaping the practice and politics of stakeholder engagement in transnational labor governance. As value chain legislation—most notably the EU Corporate Sustainability Due Diligence Directive (CSDDD)—extends ...
Klaas Hendrik Eller, Antoine Duval
wiley   +1 more source

Defective Cover and Underlying Debt Relationship in the Context of delegatio obligandi: A Comparison of D. 44.4.7.1 and § 1402 ABGB (Austrian Civil Code) *

open access: yesJournal on European history of law
After the acceptance of a delegatio, the obligee obtains a claim against the drawee. In general, the drawee cannot raise an objection that is based on the cover relationship or on the underlying debt relationship. This article analyses whether the drawee (the defendant) could bring forward an objection against the obligee (the plaintiff) if a defect ...
openaire   +3 more sources

Influence of Civil Code of France 1804 on Legal Regulation of Civil Relations in Bukovina and Galicia

open access: yes, 2016
У статті досліджено вплив Цивільного кодексу Франції на законодавство Румунії та Польщі, правове регулюванні у Галичині та Буковині Галичині та Буковині. Зроблено висновки, що Цивільний кодекс Франції 1804 р.
Тищик, Б.   +3 more
core  

Tax Planning Under Pressure: The Impact of Carbon Emissions Management Post‐Paris Agreement

open access: yesAccounting &Finance, EarlyView.
ABSTRACT We examine how the Paris Agreement affects corporate tax planning across a global data set. We find that emissions‐reducing firms are associated with higher levels of tax planning than nonemissions‐reducing firms. The effect is stronger for firms facing tighter cost pass‐through constraints, such as operating in more competitive markets, with ...
Aonan (Sistine) Sun   +3 more
wiley   +1 more source

Włościańskie zwyczaje spadkowe w byłym zaborze austriackim w okresie międzywojennym

open access: yesWrocławsko-Lwowskie Zeszyty Prawnicze
Despite the exclusion by the provisions of inheritance law in force in the former Austrian partition in the interwar period, recourse to customs played an important role in practice.
Józef Koredczuk
doaj   +1 more source

Codification of Civil Law in Austria

open access: yes
The codification of Austrian civil law is counted among the first such endeavours in European history. Therefore, the lessons of that codification, as well as its characteristics, are significant.
Schauer, Martin
core   +1 more source

Corporate Carbon Management System Quality and Voluntary Carbon Assurance: The Moderating Effect of Institutional Setting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines the relationship between voluntary carbon assurance (VCA) and carbon management system quality (CMSQ). Using a sample representing more than 40 countries over the period 2011–2018, we show empirically that firms with superior CMSQ tend to adopt VCA to show their commitment to a green transition to a decarbonised business ...
Jibriel Elsayih   +3 more
wiley   +1 more source

Methods of acquisition of the right of ownership in the new Civil Code compared to the ABGB

open access: yes, 2018
Diplomová práce analyzuje a hodnotí právní úpravu nabytí vlastnického práva v novém občanském zákoníku a jejím porovnáním s úpravou všeobecného zákoníku občanského (ABGB) ve znění účinném v době vzniku samostatného československého státu v roce 1918 se ...
Kafka, Vojtěch
core  

Home - About - Disclaimer - Privacy