{"results":[{"id":"ss_31526fc594886dfe8fbbe4c1661b4cef1c8b5abd","title":"An Overview of Corporate Sustainability Reporting Legislation in the European Union","authors":[{"name":"Katrin Hummel"},{"name":"Dominik Jobst"}],"abstract":"Abstract In recent years, sustainability disclosure has increasingly become mandatory in many countries. The European Union (EU) is at the forefront of this change by adopting legislation that governs disclosure of (i) companies’ sustainability aspects (Corporate Sustainability Reporting Directive), (ii) the sustainability of economic activities (Taxonomy Regulation), (iii) the sustainability of financial products (Sustainable Finance Disclosure Regulation), and (iv) the environmental, social and governance risks of credit institutions (Pillar 3 disclosures). In addition, international standard setting for sustainability disclosure is at a rapid pace, and both the International Sustainability Standards Board and the European Commission have published reporting standards. Overall, these reporting mandates and standards are interconnected and rapidly progressing, which makes it increasingly difficult to keep track. The aim of this article is to outline and compare the EU’s sustainability disclosure legislation and major standard-setting initiatives and thus identify important implications for both researchers and practitioners.","source":"Semantic Scholar","year":2024,"language":"en","subjects":null,"doi":"10.1080/17449480.2024.2312145","url":"https://www.semanticscholar.org/paper/31526fc594886dfe8fbbe4c1661b4cef1c8b5abd","pdf_url":"https://www.tandfonline.com/doi/pdf/10.1080/17449480.2024.2312145?needAccess=true","is_open_access":true,"citations":172,"published_at":"","score":73.16},{"id":"doaj_10.35295/osls.iisl.2351","title":"A cautionary tale: children, dark patterns and normative perspectives","authors":[{"name":"Vitória Oliveira"}],"abstract":"This article explores the intersection of dark patterns — deceptive design practices that manipulate user behavior—with children’s digital experiences, examining how universal cognitive vulnerabilities intersect with context-specific susceptibilities. After reviewing scholarship on dark patterns and synthesizing fragmented empirical research on children’s encounters with manipulative design, the article applies Mathur, Mayer, and Kshirsagar’s (2021) normative framework to assess harms across individual welfare, collective welfare, regulatory objectives, and autonomy in children’s contexts. Drawing on vulnerability theory, children’s rights instruments, and childhood studies, it situates children within this taxonomy to clarify how developmental characteristics and relational dependencies shape exposure to manipulation in digital environments. Children constitute a particularly revealing analytical lens for understanding digital vulnerability: while developmental characteristics heighten their exposure to manipulation, dark patterns exploit cognitive features universally shared. By engaging both particularist and universalist accounts, the article argues that protective measures developed with children in mind may establish baseline standards addressing digital vulnerability more broadly.","source":"DOAJ","year":2026,"language":"","subjects":["Social legislation"],"doi":"10.35295/osls.iisl.2351","url":"https://opo.iisj.net/index.php/osls/article/view/2351","is_open_access":true,"published_at":"","score":70},{"id":"doaj_10.28925/2412-2491.2025.255","title":"Formation Resources of the English Terminology of Inclusive Education","authors":[{"name":"Alina Dushkevych"}],"abstract":"The article is devoted to a comprehensive analysis of the resources of forming the English terminological system of inclusive education in the modern educational environment. The role of terminology as a tool for standardizing knowledge, communication and scientific understanding of inclusion problems is considered. It is shown that the development of inclusive education requires a clear delineation of the terminological apparatus, since it is the terms that ensure accuracy in defining concepts, unambiguousness in use and unity in the interpretation of international and national educational documents.\n\r\n\nThe formation of the English-language terminological system is based on international regulatory acts, such as the \"Convention on the Rights of Persons with Disabilities\", \"Salamanca Statement and Framework for Action on Special Needs Education\", as well as numerous legislative acts of the USA (in particular the \"Individuals with Disabilities Education Act\" - IDEA). An important role in this process is played by glossaries, encyclopedias and textbooks on pedagogy, psychology and special education, which systematize, unify and disseminate professional vocabulary.\n\r\n\nParticular attention is paid to the analysis of key concepts of English-language inclusive education: \"inclusive education\", \"special educational needs\", \"learning disabilities\", \"barrier-free environment\", \"universal design for learning\", \"accessibility\" and their Ukrainian counterparts. It is emphasized that when translating and adapting terms, it is necessary to take into account not only the lexical-semantic aspect, but also the cultural-pedagogical context in order to avoid shifting meanings.\n\r\n\nThe terminological base of inclusive education performs a number of functions: cognitive (ensuring the scientific validity of concepts), communicative (unification of interdisciplinary and intercultural communication), normative (consolidating standards in legislation and educational policy) and practical (ensuring the effective work of teachers, psychologists, social workers). It is noted that the terms must meet the criteria of accuracy, conciseness, unambiguousness and international comprehensibility.","source":"DOAJ","year":2025,"language":"","subjects":["Discourse analysis","Computational linguistics. Natural language processing"],"doi":"10.28925/2412-2491.2025.255","url":"https://studiap.kubg.edu.ua/index.php/journal/article/view/597","is_open_access":true,"published_at":"","score":69},{"id":"doaj_10.4467/25444654SPP.25.027.22031","title":"\n                                                    (Nie)oczywiste przesłanki nabycia prawa do odprawy emerytalnej (rentowej) w świetle orzecznictwa Sądu Najwyższego\n                                            ","authors":[{"name":"Dominika Dörre-Kolasa"},{"name":"Iwona Gęsicka"}],"abstract":"\n                        \n                            The article undertakes an analysis of retirement and disability severance pay as a common benefit available to employees in connection with the termination of their professional activity. This severance pay, regulated by Article 921 of the Labor Code, is a one‑time benefit of a social nature, aimed at facilitating the employee’s adaptation to a new life situation. The article discusses the historical legal background of the severance payment, its evolution and various interpretations of the current legislation, including the issue of the one‑time nature of the benefit and the possibility of its reacquisition in the event of reemployment. Particular attention was paid to the analysis of the case law of the Supreme Court, whose statements often leave a significant deficiency in the arguments presented.\n                        ","source":"DOAJ","year":2025,"language":"","subjects":["Law"],"doi":"10.4467/25444654SPP.25.027.22031","url":"\n                        https://ejournals.eu/czasopismo/szppips/artykul/nie-oczywiste-przeslanki-nabycia-prawa-do-odprawy-emerytalnej-rentowej-w-swietle-orzecznictwa-sadu-najwyzszego\n                    ","is_open_access":true,"published_at":"","score":69},{"id":"doaj_10.1051/e3sconf/202566003003","title":"Green Taxes and Justice: Rethinking ‘Polluter Pays’ for a Sustainable Future","authors":[{"name":"Akram Aqil Syahru"},{"name":"Nasrullah"},{"name":"Aven Ghina Salsabila"},{"name":"Kamil Muhammad Alim"}],"abstract":"Environmental degradation driven by negative externalities and fiscal inequality demands a reconfiguration of taxation grounded in the Polluter Pays Principle (PPP). This study aims to develop a normative–comparative framework for a green tax system that internalizes pollution costs while promoting fiscal justice. Using a normative legal research method, the analysis explores the theoretical and institutional foundations of green taxation, drawing from Indonesia’s environmental legislation, the Rio Declaration, and European Union guidelines, while examining fiscal equity and progressive redistribution. A comparative perspective highlights the implementation of PPP across jurisdictions: South Africa’s carbon tax, Portugal’s corporate and VAT-based green tax, and Indonesia’s emerging carbon pricing scheme. The study focuses on legal mechanisms of redistribution, including targeted cash transfers, tax credits, and tax-shift models, as well as the role of fiscal transparency and administrative oversight in mitigating regressive impacts. The findings indicate that a green tax framework rooted in PPP and supported by progressive redistribution and legal transparency enhances ecological accountability, social equity, and policy legitimacy. This paper contributes to environmental fiscal reform discourse by proposing a legally grounded and equitable model for sustainable green tax implementation.","source":"DOAJ","year":2025,"language":"","subjects":["Environmental sciences"],"doi":"10.1051/e3sconf/202566003003","url":"https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/60/e3sconf_green-digi2025_03003.pdf","pdf_url":"https://www.e3s-conferences.org/articles/e3sconf/pdf/2025/60/e3sconf_green-digi2025_03003.pdf","is_open_access":true,"published_at":"","score":69},{"id":"doaj_10.1057/s41599-025-06100-3","title":"Same text, different meaning: China’s risk-based approach to data protection","authors":[{"name":"Xiaodong Ding"},{"name":"Hao Huang"},{"name":"Zhengyu Shi"},{"name":"Yeliang Wang"}],"abstract":"Abstract This article analyzes the divergence between China’s Personal Information Protection Law (PIPL) and the EU’s General Data Protection Regulation (GDPR), despite their textual similarities. It argues that China’s approach to data protection is shaped by distinct domestic understandings of “risk,” rooted in past legislation, judicial practices, and social concerns. Using focal point theory, the authors identify three key dimensions of risk in China: large-scale participation, economic loss, and threats from third parties. These focal points explain why China’s risk-based approach prioritizes different enforcement goals than the GDPR. The article also shows how these differences manifest in several areas, including the definition of personal information, the regulation of automated decision-making, and the design of enforcement authorities. Ultimately, the article challenges the assumption that legal diffusion through the “Brussels Effect” leads to uniform global standards. Instead, it highlights how domestic cultural and institutional factors reshape transplanted laws, creating seemingly performative enforcement that reflects localized regulatory logics.","source":"DOAJ","year":2025,"language":"","subjects":["History of scholarship and learning. The humanities","Social Sciences"],"doi":"10.1057/s41599-025-06100-3","url":"https://doi.org/10.1057/s41599-025-06100-3","is_open_access":true,"published_at":"","score":69},{"id":"doaj_10.35295/osls.iisl.1732","title":"Engaging with court research: The case of French terror trials","authors":[{"name":"Sharon Weill"}],"abstract":"Transnational legal research often tends to overlook the local management of justice. It often moves too quickly from the local to the trans/global level, without taking the necessary time to investigate local practices. In addressing this research gap, my aim is to “re-localize“ studies within their geographical context and analyze the trans/national dynamics from within, using a bottom-up approach based on ethnography. This article presents a prolonged ethnography carried between 2017 and 2022 within French terrorism courts by a multidisciplinary team. The article provides an overview of the methodology, highlights the key finding, and offers a methodological framework for future empirical court studies, with the intention of supporting researchers in their future studies.\n\n\nLa investigación jurídica transnacional a menudo tiende a pasar por alto la gestión local de la justicia. A menudo pasa demasiado rápido del nivel local al trans/global, sin tomarse el tiempo necesario para investigar las prácticas locales. Al abordar esta laguna en la investigación, mi objetivo es “relocalizar” los estudios dentro de su contexto geográfico y analizar las dinámicas trans/nacionales desde dentro, utilizando un enfoque ascendente basado en la etnografía. Este artículo presenta una etnografía prolongada llevada a cabo entre 2017 y 2022 dentro de los tribunales de terrorismo franceses por un equipo multidisciplinar. El artículo proporciona una visión general de la metodología, destaca el hallazgo clave y ofrece un marco metodológico para futuros estudios empíricos de tribunales, con la intención de apoyar a los investigadores en sus futuros estudios.","source":"DOAJ","year":2023,"language":"","subjects":["Social legislation"],"doi":"10.35295/osls.iisl.1732","url":"https://opo.iisj.net/index.php/osls/article/view/1732","is_open_access":true,"published_at":"","score":67},{"id":"doaj_10.3390/en16062935","title":"Viable Fully Integrated Energy Community Based on the Holistic \u003cem\u003eLINK\u003c/em\u003e Approach","authors":[{"name":"Albana Ilo"},{"name":"Helmut Bruckner"},{"name":"Markus Olofsgard"},{"name":"Marketa Adamcova"},{"name":"Andrea Werner"}],"abstract":"The EU policymakers have adopted legislation to support communities taking responsibility for the energy transition. However, their development and integration are still in their early stages: many studies are performed without considering the overlapped social, economic, political, electrical, and information technology tasks simultaneously. This paper is the first to look at energy communities in their entirety, from the roles of the actors to the organisation, regulation, technical solution, and the market, to the use and business cases. The waterfall methodology was used throughout the work. The results show that energy communities can be viable by becoming reliable players so DSOs can better integrate the acquired flexibility and other services into their processes without compromising power supply. Their technical integration requires a coordinated operation and control of the entire power grid, including transmission and distribution, and the end-users, as proposed by the \u003ci\u003eLINK\u003c/i\u003e holistic solution. The suggested fractal-based market structure, with the national, regional and local markets harmonised with the grid, facilitates the direct participation of small customers and distributed resources to the energy market. The results of this work may help policymakers, regulators, and industry representatives define new energy policies and processes related to research and development programs for implementing fully integrated renewable energy communities.","source":"DOAJ","year":2023,"language":"","subjects":["Technology"],"doi":"10.3390/en16062935","url":"https://www.mdpi.com/1996-1073/16/6/2935","is_open_access":true,"published_at":"","score":67},{"id":"ss_ce69857f4fa101a9fd74f293c5d5718a588698f1","title":"Environmental Legislation in European and International Contexts: Legal Practices and Social Planning toward the Circular Economy","authors":[{"name":"Grigorios L. Kyriakopoulos"}],"abstract":"Environmental issues and relevant policy plans are steadily involving the circular economy (CE) concept into business development. Such significant approaches to achieve environmentally sustainable economic development, they are supported and reinforced by dissatisfaction with the linear traditional approach of “take-make-dispose” model. This traditional production model is bounded on large quantities of directly accessible resources and energy. Therefore, at this study the transition of the linear take-make-dispose model was investigated toward the circularity approach of cost-effectiveness over eco-efficiency. In this respect the study focused on, mainly European, environmental legislation at the industrial sector and the abiding legal practices and social planning regarding CE. The collective presentation of directives and regulations was accompanied by representing those research considerations, social reflections, and legal practices’ impacting. The challenging issues and the key developmental prospects for future researches have been conclusively denoted.","source":"Semantic Scholar","year":2021,"language":"en","subjects":["Business"],"doi":"10.3390/LAWS10010003","url":"https://www.semanticscholar.org/paper/ce69857f4fa101a9fd74f293c5d5718a588698f1","pdf_url":"https://www.mdpi.com/2075-471X/10/1/3/pdf?version=1610705212","is_open_access":true,"citations":48,"published_at":"","score":66.44},{"id":"doaj_10.18500/1994-2540-2022-22-4-384-395","title":"The works of А. N. Radishchev: A study of economic and anthropological interpretation","authors":[{"name":"Vadim A. Maximov"}],"abstract":"Introduction. A. N. Radishchev in his writings lays the foundations of a humanistic study of Russian society and an anthropological\r\nunderstanding of economic orders. Most of the works were not published during his lifetime; the scientific publication of works and the study of\r\nviews, mainly of a social nature, was undertaken in the 1940s–1950s. The comments emphasized the radical worldview of the thinker, manifested\r\nin the literary fi eld. In reality, the enlightener’s work is more multifaceted and covers philosophy, law, history, and economics. Three life periods\r\nare distinguished, diff erent in subject matter, but consonant with moral ideas. Theoretical analysis. The fi rst period of writing is characterized\r\nby works of social philosophy, fi ction and offi cial notes of a legal and economic nature, in which Radishchev’s ambivalent attitude to power, awmaking and moral values is revealed. The probable coincidence of the enlightener’s views with his European contemporaries (Locke, Diderot,\r\nA. Smith, Blackstone) and Russian philosophers (Tatishchev, Storkh) is revealed. Parallels with the works of I. Kant and the categorical apparatus\r\nof modern economic anthropology are determined. Empirical analysis. The views of Radishchev and Catherine II are interpreted in a comparative\r\nway. It is shown that there are no direct invectives in the “Journey from St. Petersburg to Moscow” against the Empress. The works on legislation\r\nin the third period of creativity are an adjusted continuation of the works of the fi rst period. The most complete economic and anthropological\r\ntheme is presented in the essay “On Chinese Bargaining”, which implicitly rejects the principles of the government’s economic policy, which\r\ndoes not take into account the spatial identity of Russia, its civilizational mission and the potential of free enterprise. Results. The writings\r\nof A. N. Radishchev anticipate the fi eld of research of modern economic anthropology: the importance of refl ection in human behavior, its noumenal and phenomenal representation, historical construction of ways of action and thought, performative thinking, hierarchy and fragmentation\r\nof power, structuration of economic (market) relations are taken into consideration. The key concepts are collective faith, feelings and habits,\r\ninclinations and individual diff erences, good-action, objective and subjective interests, reasonableness and rationality in historical refraction.\r\nThe problems of conciliarity, will, moral imperatives, acquisition of systematic knowledge, necessity of laws, human rights are highlighted as the\r\nmost important from the position of the enlightener.","source":"DOAJ","year":2022,"language":"","subjects":["Commerce"],"doi":"10.18500/1994-2540-2022-22-4-384-395","url":"https://eup.sgu.ru/system/files_force/2022/11/ekonomika_2022_4-384-395.pdf","is_open_access":true,"published_at":"","score":66},{"id":"doaj_10.6093/1970-9870/9413","title":"Accelerate urban sustainability through policies and practices on the mobility system in Italy","authors":[{"name":"Federica Gaglione"},{"name":"David Ania Ayiine-Etigo"}],"abstract":"Starting from the relationship between urban planning and mobility management, TeMA has gradually expanded the view of the covered topics, always following a rigorous scientific in-depth analysis. This section of the Journal, Review Notes, is a continuous update about emerging topics concerning relationships among urban planning, mobility, and environment, thanks to a collection of short scientific papers written by young researchers. The Review Notes are made up of five parts. Each section examines a specific aspect of the broader information storage within the main interests of the TeMA Journal. In particular: the Town Planning International Rules and Legislation. Section aims at presenting the latest updates in the territorial and urban legislative sphere. The current challenges that today's cities have to face, from climate change to environmental and social ones, have led to urban planning being accompanied by the mobility system from a sustainable point of view. In turn, sustainable mobility constitutes that important link in the chain of development of cities. In this direction, the contribution explores in the first part how the scientific community is addressing the issue of sustainable mobility and what the new paradigms are, however, in the second part it focuses on the urban policies issued by the Italian government.","source":"DOAJ","year":2022,"language":"","subjects":["Transportation engineering","Urbanization. City and country"],"doi":"10.6093/1970-9870/9413","url":"http://www.serena.unina.it/index.php/tema/article/view/9413","is_open_access":true,"published_at":"","score":66},{"id":"doaj_10.3390/socsci10090340","title":"Who Are the Homeless? Centering Anti-Black Racism and the Consequences of Colorblind Homeless Policies","authors":[{"name":"Earl James Edwards"}],"abstract":"Since first becoming a major social issue in the 1980s, homelessness has been a racialized problem in the United States. Its disproportionate impact on Black Americans is primarily driven by structural racism and the limited housing and employment opportunities for Black Americans. The first major federal legislation to address the needs of the United States’ homeless population—the Stewart B. McKinney–Vento Homeless Assistance Act of 1987 omitted the root causes of Black housing instability, thereby proving ineffective at mitigating Black homelessness. As a result, Black Americans remain disproportionately impacted today. In addition to being neglected by the McKinney–Vento Homeless Assistance Act, Black men and women experiencing homelessness are more likely to be discriminated against than any other racial group. For example, Black men are more likely to be arrested than anyone else, and Black women are the most likely to experience hyper-surveillance. This paper uses the Public Identity Framework to argue that in the 1980s, advocates and opponents of homeless legislation created two contradictory public personas to shape public discourse and policies for the homeless. A colorblind public persona was used to pass the McKinney–Vento Homeless Act; meanwhile, the public persona of the “underclass” was used to criminalize and shame the homeless. Both personas operated concurrently to create a dual public identity for the homeless that influenced policy and ultimately harmed Black people.","source":"DOAJ","year":2021,"language":"","subjects":["Social Sciences"],"doi":"10.3390/socsci10090340","url":"https://www.mdpi.com/2076-0760/10/9/340","is_open_access":true,"published_at":"","score":65},{"id":"ss_2f839f8f41a51d508b4c2b5e64ec8486cb731de3","title":"Mandatory Corporate Social Responsibility Legislation around the World: Emergent Varieties and National Experiences","authors":[{"name":"L. Lin"}],"abstract":"","source":"Semantic Scholar","year":2020,"language":"en","subjects":["Business"],"url":"https://www.semanticscholar.org/paper/2f839f8f41a51d508b4c2b5e64ec8486cb731de3","is_open_access":true,"citations":23,"published_at":"","score":64.69},{"id":"ss_6057a40b047868c495538f434b612bc33424010e","title":"Do Social Norms Affect Support for Earthquake-Strengthening Legislation? Comparing the Effects of Descriptive and Injunctive Norms","authors":[{"name":"Lauren J. Vinnell"},{"name":"T. Milfont"},{"name":"J. McClure"}],"abstract":"","source":"Semantic Scholar","year":2019,"language":"en","subjects":["Political Science"],"doi":"10.1177/0013916517752435","url":"https://www.semanticscholar.org/paper/6057a40b047868c495538f434b612bc33424010e","is_open_access":true,"citations":38,"published_at":"","score":64.14},{"id":"ss_ad2833ff0e2822941953d026312ed5514ac34516","title":"The Notion of Family in Lithuanian and Swedish Social Legislation","authors":[{"name":"K. Nygren"},{"name":"Rasa Naujanienė"},{"name":"L. Nygren"}],"abstract":"This study examines the conceptualisation of family in key social legislative documents guiding social workers in two European countries, whose welfare systems have previously been labelled as re-familialised (Lithuania) or de-familialised (Sweden). The focus is on the concept of family as delineated on three legislative levels: the constitutional level, the general family policy level, and the child welfare policy level. ‘Family’ is explicit in Lithuanian law, and the regulation of family formation and responsibility is imperative, while this is much less so in Swedish law. The analysis reveals how general welfare systems (regime-types) are linked to legislative frameworks, which, in turn, provide fundamentally different conditions for social work in different contexts.","source":"Semantic Scholar","year":2018,"language":"en","subjects":["Political Science"],"doi":"10.1017/S1474746418000192","url":"https://www.semanticscholar.org/paper/ad2833ff0e2822941953d026312ed5514ac34516","pdf_url":"https://www.cambridge.org/core/services/aop-cambridge-core/content/view/A3F490490E59A781F123F9061D0C3833/S1474746418000192a.pdf/div-class-title-the-notion-of-family-in-lithuanian-and-swedish-social-legislation-div.pdf","is_open_access":true,"citations":10,"published_at":"","score":62.3},{"id":"crossref_10.17077/etd.3j16ghvi","title":"Recent social legislation in Iowa","authors":[{"name":"John Ely Briggs"}],"abstract":"","source":"CrossRef","year":2018,"language":"en","subjects":null,"doi":"10.17077/etd.3j16ghvi","url":"https://doi.org/10.17077/etd.3j16ghvi","is_open_access":true,"published_at":"","score":62},{"id":"doaj_10.20473/mi.v1i2.8826","title":"KONTRAK KAPITASI DALAM HUKUM KONTRAK INDONESIA","authors":[{"name":"Andini Aprilia Wardhani"},{"name":"Erni Agustin"}],"abstract":"The existence of Act No. 3 of 1992 on Social Security of Labor which regulates that a company is required to provide social security, one of them by providing health insurance for its workers. One form of health insurance provided by the company to its employees is through a healthcare contract, made between the company and the hospital generally referred to as the capitation contract. However, until now there has been no legislation regulating the capitation contract so that the question arises about the validity, characteristics, and implementation of the capitation contract itself. This article aims to examine the characteristics, the validity, and the implementation of capitation contract in Indonesia. Specifically, this type of capitation contract has not been regulated in Indonesian legislation. The parties to the capitation contract are hospitals as providers of healthcare services and companies as recipients of healthcare services. Payments in capitation contracts are fixed and made regularly provided by the recipients of health care services. Capitation contracts are included in contracts that are beneficial to the third parties. Implementation of captation contract in Indonesia refers to the prevailing laws and regulations in Indonesia and should not be contradictory to the regulations such as Social Security of Labor, Health Law and Hospital Law.","source":"DOAJ","year":2018,"language":"","subjects":["Law in general. Comparative and uniform law. Jurisprudence"],"doi":"10.20473/mi.v1i2.8826","url":"https://e-journal.unair.ac.id/MI/article/view/8826","is_open_access":true,"published_at":"","score":62},{"id":"doaj_10.21564/2414-990x.142.140939","title":"Сraudfanding as a model of investment (legal aspect)","authors":[{"name":"Віталія Олексіївна Бударна"}],"abstract":"In the article analyzed crowdfunding as an innovative investment model. Singled out the sub-categories of the crowdfunding that can exist in the system of these relations. And as a conclusion, noted that such a model of investment relations as crowdfunding is quite promising today in Ukraine.\n\nThe socio-economic phenomenon of a special type of relations, known as crowdfunding, was researched. Certain types of crowdfunding have been identified and singled out, among which a number of features of investment-type relations are characteristic. It was concluded that the crowdfunding does not contradict the current model of investment policy of the state and the content of investment legislation of Ukraine. On this basis, it is argued that craftfunding requires a direct legal regulation in the current investment legislation of Ukraine. Attention was drawn to the need to delineate the crowdfunding, which has a philanthropic orientation from the investment landscape of the Crowdfunding.\n\nThe article points out the expediency of borrowing the Scandinavian model of crowdfunding and the need for the introduction of local and regional investment projects that would provide the most crowding-up mechanism for their investment.\n\nLegislative differentiation of funds attraction on the kraudfanding basis as a mechanism of charity and as a mechanism of investment. (It is also important to further distribute investment custodian to commercial and one that is carried out for a social effect.)\n\nStimulate the creation of local and regional investment projects, as potential investors of the Crowdfunding model are much more willing to provide funds for the development of their own city or oblast than on national projects.\n\nCreation of a professional intermediary institution, which would be designed to ensure the balance of interests between the parties, carried out an analysis of the market and the project itself, and the prospects for its implementation.\nRealize crudfangdom relations with the help of the current model of technology parks, since they are supported by the state, controlled by it, have legislative guarantees and tax privileges and a higher probability of achieving a positive result.","source":"DOAJ","year":2018,"language":"","subjects":["Law"],"doi":"10.21564/2414-990x.142.140939","url":"http://plaw.nlu.edu.ua/article/view/140939","is_open_access":true,"published_at":"","score":62},{"id":"ss_eacca21dafd1ffa7caceda3c69cb0149de6d766b","title":"Compliance with Environmental and Social Legislation in Certified Forestry Companies","authors":[{"name":"Marcos Vinícius Santana Leite"},{"name":"A. F. Antunes"},{"name":"C. D. Cabacinha"},{"name":"A. L. D. Assis"},{"name":"Aldenir Teixeira da Gama"},{"name":"N. L. P. Sales"}],"abstract":"The objective of this study was to evaluate the contribution of the FSC forestry certification system to improve the forestry sector, in terms of compliance to environmental and social laws and improvements in working conditions resulting from the certification process. Thirty-seven auditing reports from five Brazilian forestry companies were evaluated, throughout the 2006-2013 period. Non-compliance and observations were analyzed and organized into categories, which identified the main performance issues found in certified forestry organizations. 301 instances of non-compliance and 138 observations of audit reports were verified, where 48 and 57% respectively, were linked to the two principles studied. For obtaining and/or maintaining the certificate it is necessary for all violations to be resolved. Therefore, it was concluded that forest certification contributes to the advancement of the forestry sector in Brazil, in relation to compliance with legal, social and labor issues.","source":"Semantic Scholar","year":2017,"language":"en","subjects":["Business"],"doi":"10.1590/2179-8087.010015","url":"https://www.semanticscholar.org/paper/eacca21dafd1ffa7caceda3c69cb0149de6d766b","pdf_url":"https://doi.org/10.1590/2179-8087.010015","is_open_access":true,"citations":10,"published_at":"","score":61.3},{"id":"doaj_10.1108/IJOT-08-2018-0013","title":"Overview of the Assisted Decision-Making (Capacity) Act (2015): Implications and opportunities for occupational therapy","authors":[{"name":"Ruth Usher"},{"name":"Tadhg Stapleton"}],"abstract":"Purpose - In Ireland, the Assisted Decision Making (Capacity) Act 2015 provides a statutory framework to adults who are experiencing difficulties with decision-making. This legislation has significant implications for all who work in health and social care. Increasing age and life expectancy, alongside the rising incidence of chronic health conditions and dementia-related diseases, indicates that more individuals are likely to experience challenges regarding decision-making capacity. Therefore, the need for more consistent, best-practice processes to assess decision-making capacity is likely to increase. To ensure occupational therapists are responsible in their contributions, and to ensure those with disabilities are supported, clinicians must be well-informed of the principles underscoring the Act. The purpose of this paper is to provide an overview of this multidisciplinary issue, including recent legislation, and consider how occupational therapy can contribute. Design/methodology/approach - The authors reviewed current literature and considered occupational therapy’s role in decision-making capacity assessment. Findings - Occupational therapists have potential to play a key role in multi-disciplinary assessments of decision-making capacity for clients. Further research is required to explore professional issues, identify clinical best practices and determine training and resource needs. Originality/value - This paper seeks to provoke consideration of how occupational therapists can contribute to capacity assessment from a client-centred, occupation-based perspective that is mindful of ethical and legislative considerations.","source":"DOAJ","year":2017,"language":"","subjects":["Medicine"],"doi":"10.1108/IJOT-08-2018-0013","url":"https://www.emeraldinsight.com/doi/pdfplus/10.1108/IJOT-08-2018-0013","pdf_url":"https://www.emeraldinsight.com/doi/pdfplus/10.1108/IJOT-08-2018-0013","is_open_access":true,"published_at":"","score":61}],"total":11475616,"page":1,"page_size":20,"sources":["CrossRef","DOAJ","Semantic Scholar"],"query":"Social legislation"}