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Cet ouvrage offre une vulgarisation éclairante du nouveau référentiel comptable, « le Système Comptable OHADA ». Il est conçu en quatre parties :- le fondement de la comptabilité contenant neuf chapitres : la présentation de l'OHADA et de son système comptable, l'entreprise présentant l'environnement de la comptabilité, l'analyse comptable des opérations dans l'entreprise, le bilan reflétant le patrimoine de l'entreprise, le compte, la comptabilité OHADA et ses principes, le cadre comptable OHADA, les documents comptables obligatoires et le contenu et le fonctionnement des comptes ;-
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This standard text is updated annually by the experienced tax professionals of KPMG, an international network of member firms offering audit, tax, and advisory services. The volume covers the major areas of Hong Kong taxation: Property Tax, Salaries Tax, Profits Tax, Personal Assessment, and Stamp Duty. It explains the principles and practice of taxation law through relevant tax cases and Board of Review decisions and contains numerous practical examples. The current edition covers the 2014-15 budget changes and the latest developments in taxation.
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The rapid increase in Internet usage over the past several decades has led to the development of new and essential areas of legislation and legal study. Jacqueline Lipton takes on the thorny question of how to define the field that has come to be known variously as cyberlaw, cyberspace law or Internet law. Unlike much of the existing literature, this book tackles the question with the benefit of hindsight and draws on several decades of legal developments in the United States and abroad that help illustrate the scope of the field.
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Trademarks and Social Media supports the protection of using the trademark logo correctly on social media. This thoughtful book demonstrates how protection can be implemented within the walled gardens of social media, through the reconciliation of unauthorised use of the trademark logo on social media alongside maintaining the right to exercise freedom of expression. Legal conflicts between trademark holders, social media providers and internet users have become manifest in the light of wide-scale, unauthorised use of the trademark logo on social media in recent decades. Arguing for the protection of the trademark logo against unauthorised use in a commercial environment, this book explores why protection enforcement should be made automatic. A number of issues are discussed including the scalability of litigation on a case-by-case basis, and whether safe harbour provisions for online service providers should be substituted for strict liability. This book offers an unparalleled insight into the use of the trademark logo on social media, the consequences of incorrect use and practical solutions to achieve algorithmic justice. Scholars in the field of trademark law will find this a discerning reference tool. Policy makers and practitioners will benefit from the practical solutions presented to protect the trademark logo on social media.
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