The accounting law appeared as a new procedure together with the globalisation period and the knowledge economy. The accounting information relevance for company patrimony approach is both an economic theoretical issue and an accounting law one. Apart from the norms regarding significance...

Elections, referenda and polls are very important processes and instruments for the smooth operation of a modern democracy. They provide means for transferring power from citizens to their representatives. They can also support the citizens’ trust and confidence in the government and...

Any person, any thing, any concept or institution have their own history and follow, naturally, the course of universal history. So, in order to give a true definition of the concept of subjective rights focused on the proposed analysis, we will make an incursion in the philosophy of Antiquity...

Le con flit politique qui existe entre les magistrats et les hommes politiques à propos de leur indépendance et responsabilité respective est un sujet de débat non seulement chez les juristes mais aussi chez les économistes. Les juges veulent être indépendants des hommes politiques et les...

This paper provides empirical evidence supporting the view that constitutions may influence the organization of economic activities. Dealing with the issue of the institutional determinants of entrepreneurship, it shows that some of the provisions contained in national constitutions are...

The thesis of the non-scalability of the concept of law put forward by Professor Thomas Schultz is under the scrutiny in this paper. The major weakness of the thesis is that the emergence of transnational normative regimes question the old paradigm of the concept of law. The deterritorialization...

In this paper, an agency model is proposed, which allows us not only to compare a unitary state with a federation but also to represent the various forms of federalism. The concept of subsidiarity is used to explain how responsibilities are assigned between the different institutional levels....

In France, luxury has a significant economic weight, in particular regarding added value and employment and it is thus the object of close attention from public authorities. The French ?Industry?s general assemblies? (Etats généraux de l?Industrie) have created a strategic committee...

In many economic, political, and social situations, circumstances change at random points in time, reacting is costly, and reactions appropriate to present circumstances may become inappropriate upon future changes, requiring further costly reaction. Waiting is informative if arrival of the next...

This research develops and implements a simple model for the determination of optimal national expenditures on drug law enforcement. The key components of the model are an econometrically estimated linear drug violations equation relating drug violations to drug enforcement expenditures and...