This paper shows Copenhagen Business School as an example of teaching the subject international Accounting" and presents its curriculum and way of execution. The subject is obligatory for the specialization „Finance Accounting". For other specializations it is optional. It is being taught using a lecture-and-paper system and is being ended with an examination.
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The paper presents the rules of organization of post-diploma studies in accounting with an emphasis on curriculum, completion requirements and changes in professional careers of the participants. The opinions of 470 graduates, for instance on the reasons of joining this program, have been gathered. The results prove that the main incentive to sign up for the post-diploma studies in accounting was a willingness to upgrade and extend the professional qualifications, as well as, acquiring the right to run own accounting office.
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In the paper, changes in the ways of teaching financial reporting on various specializations offered by the Faculty of Economics and Management University of Szczecin were presented. They were preceded by an analysis of the programme realized so far and increasing information needs of economic practice. The suggestions formulated in the paper concern the students specialized in accountancy and other fields (taking different majors). They can be the basis for the standardization of the knowledge which is passed on to various groups of students and can be also conducive to deepening the professionalism of economists.
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Problems of textbook choice and student's testing methods in the light of efficacy of didactic process have been presented in the paper. Higher education standards require a high degree of independent studying from students. Therefore, the choice of a suitable textbook as well as an adequate study guide is essential. A good textbook, certain methods of class activity as well as testing methods can facilitate the teaching process, promote bothentrepreneur attitudes among students and their better performance.
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Teaching of economics-related subjects under present state of civilisation and economy development requires the application of new instruction methods apart from traditional forms such as lectures, seminars, conservatories or practical lessons, which take into consideration complexity and change dynamism of economic life. One of such instruction methods is case study that reflects in particular the above-mentioned trends. The article describes conceptual framework and practical experience in the accounting management tuition regarding; case study choice, organisation of instruction, example of syllabus.
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Dynamie changes in the modern world force changes in teaching theory. Modem teaching purposes have to devełop: independence and responsibility, thinking and self - perfection, activity and creativity. Classic teaching methods need to be frequently completed by activity methods. These methods give the possibility of being morę engaged for students in the teaching process. In teaching of accountancy it is possible to use most of practical or problematical methods, for example: coincidence method, situational method, didactic games, brainstorming and a lot of others. Popularity and using these methods in practice may inerease the quality of education.
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There are many independent factors, witch influence onto results of activity of agricultural farms. These factors include, among others things, weak professional qualifications of farmers and no access to the information, especially economic information. That's why it is necessary to husband with economic bill, what demands leaderships of economic record. One of the institutions which supports problems within the range economic education of farmers is a high school. Thus, in the article we attempt to task of analysis of education programs of accountancy on agricultural universities in Poland.
More...Keywords: public lending right; implementation systems; ways of remuneration; public libraries; European Directive on public lending right; national legislation
Public lending right is one of the economic rights establish in the favour of the rights holders. Some of the characteristics of the systems implemented in the world regarding public lending right, are the following: – The general fund is allocated from the state budget system, central or local. In general, the remunerations distributed to the rights holders are modest, establishing maximum and minimum remunerations to be paid. In most states, for example the ones from the European Union, the remuneration is calculated based on the number of loans of the work made through public libraries (Estonia, Germany, Iceland, Israel, Latvia, the Netherlands, Slovenia, UK), or remuneration is paid depending on the number of copies of books of an author under the stock libraries (Australia, Canada, Denmark, New Zealand), or on the number of users of public libraries, or through direct grants to the rights holders (Norway). – In some systems, the remuneration shall be distributed also to pension funds, health insurances, grants or scholarships (for example, in Austria 50% of funds are allocated to the social needs of the authors, in Germany 55% for health insurances, in Slovenia 50% for scholarships, in Sweden and France for supplementary pensions). – Also, the systems establish eligibility criteria for rights holders, usually they have to register their works within the system, they must be citizens or have permanent residence in the country in which the system is implemented and must distribute remunerations also for the foreign rights holders based on reciprocal agreements concluded with similar bodies abroad. In Australia, Germany and France, the remunerations are distributed also to publishers. – Some systems provide the payment of remunerations for public lending right in order to support literature in their own language (Scandinavian countries, Slovenia), while others are extended to other works of intellectual creation as audio or video materials and works of fine art and graphics (Netherlands, France). – The systems are taking into account the loans made through public libraries, in some states excluding university and schools libraries.
More...Keywords: personal names; trade marks; well-known trade marks; trade mark infringement; Law No. 84/1998; domain names; UDRP
Some of the most valuable trade marks worldwide are personal names. While Romania is yet to have a Versace of its own, the practice of using personal names to distinguish one’s own goods or services from those of other producers or to attach one’s own reputation to that person’s goods or services as a guarantee of quality has been on the increase in the recent years in our country as well. This article takes a look into the main avenues of defending one’s right over a personal name, when such name has developed a secondary meaning in relation to certain goods or services, as opposed to the avenues of protecting one’s right to a personal name as part of personality rights. While the sources of protection may be concurrent in certain cases, there are clear-cut distinctions and requirements to be met when seeking protection of a personal name trade mark against unauthorized use, under both Romanian legislation and in special international dispute resolution procedures. It is this latter aspect that we focus on here, discussing a number of case law solutions to illustrate the particular requirements to successfully defend a personal name trade mark against unauthorized use.
More...Keywords: Community Patent; Community Regulation on the enhanced cooperation on creation of a unitary patent protection; The Agreement on Unified Patent Court; Supplementary protection certificate; The European Patent Convention; Amendments to the Law no. 64/1
The article starts with the presentation of the socio-political climate that generated the discussions on the establishment of a patent valid throughout the European Community in the sixth decade of the last century, the obstacles to the creation of this title of protection and its development to the date, which led to the foundations of the European patent with unitary effect. It is shown the package of the patent with unitary effect, in particular the institutions of the Agreement on Unified Patent Court. The article makes an analysis on the implications of creating a new type of protection of inventions in the European Union, on the accessory right conferred and recognized by granting supplementary protection certificate for inventions in the field of medicinal and plant protection products. Finally, are exposed some considerations in order to align the national legislation provisions on patents with the dispositions of the Agreement.
More...Keywords: trademark; product or service class; distinctive sign; confusingly risk; criteria of distinctness
According to Law no. 84/2009 on trademarks and geographical indications, can be a trademark any sign capable of graphic representation provided that such signs are capable of distinguishing goods or services of one undertaking from those of other enterprises. In some cases, arise situations of complementarity whose appreciation is often difficult to analyse; with this respect the community jurisprudence has pronounced that are complementary goods the ones which are closely connected, in the sense that one is indispensable or important for the use of the other, so that consumers can believe that the responsibility for these products belongs to the same enterprise. This article discusses this problem in the case of associating products from different classes under the same brand, trying to find legal and jurisprudential criteria solutions.
More...Keywords: moral rights; right to disclosure; rise of property rights; exhaustion; lack of agreement on the author; intellectual property authorship; intellectual property withdrawal
The right to disclosure of intellectual property is the decision of the author to put his/her work in contact with the public. The rise of property right has nothing to do with disclosure of work, but rather with the property’s ability to be part of the civil circulation. Patrimonial (economic) rights to intellectual property rise similarly to patrimonial rights to tangible assets, namely by “forging” of property/asset. From the moment a commodity is created, i.e. following a processing technological process of several raw materials, there is a patrimonial right to it, an ownership right of product manufacturer, whether the property was put on sale or stored to be subsequently released for sale in the future. The same reasoning fully applies to the intellectual property, as long as it meets the legal requirements to be protected by law. Disclosure of intellectual property, regardless of how it was made, with or without the author’s agreement, leads to placing of work in contact with the public, the protected work thus communicated to the public leading to exhaustion of the right to disclosure. After exhaustion, the right to disclosure can no longer be breached, so that following disclosure of the intellectual property, any possible use of it without author’s agreement violates only the patrimonial rights of the author and, possibly, other moral rights, such as the right to authorship of work and the right to withdraw the work, according to the concrete circumstances of the case. Conditioning of exhaustion of the right to disclosure from the existence of voluntary disclosure – whether there is the intent of disclosure on the part of the author or an ambiguous agreement – is wrong and inevitably leads to obstruction of civil circulation.
More...Keywords: quotation right; right of reproduction; graphic; plastic and photographic works of art; Berne Convention; Engraving Copyright Act
While the national legislations, as well as the Berne Convention, establish the exclusivity of the right of reproduction, as a fundamental right belonging to the owner’s monopoly, the same lawmakers also provide certain exceptions from this rule, among which the possibility to use short quotations from a protected work. The so-called “quotation right” shall not be understood as a subjective right of the user, since its legal nature is of a “limit” to the exercise of the author’s monopoly over his work, determined by the polemic, critic, pedagogic, scientific or information purpose of the new work. While the legal nature of this limit is not difficult to approach, as regards the graphic, plastic and photographic works of art, the practical possibility of performing the operation of “quotation” was challenged in the specialized literature. This study aims at clarifying the extent to which the quotation is allowed by the Romanian lawmaker also for the category of plastic, graphic and photographic works, as well as, on the other hand, if the quotation is objectively possible in the case of these works, without infringing the work’s right of intangibility.
More...Keywords: authorship in cinema law; subjects of copyright in cinema law; presumption of authorship; rights of the director; rights of the actors; Romanian Copyright Law no.8/1996; Berne Convention; EU Copyright Directive
During the past 5 years, the Romanian film industry, as European film, has gained recognition in Cannes, Berlin, and, as paradoxically as it may sound, even in Romania. Nowadays, the world’s 7th Art has generated a business empire that cannot be conceived in the absence of a well-established legislative framework. The international tendency in law consultancy is to provide adequate guidelines for all stakeholders involved in the film-making business. As a premiere for Romania, this paper, the first in a trilogy that tackles Romanian Copyright and Neighbouring Rights in Cinema, specifically addresses the legal status of the cinematographic creation under Romanian Law no.8/1996, namely the issue of the rights and obligations a film product generates for all individuals involved in the creative process: the director, the screenplay author, the actors etc. This article analyses the understanding of the notion of authorship under Romanian Law by comparison with the provisions of the Berne Convention and those of the European Directive 2001/29/EC on the Harmonisation of Certain Aspects of Copyright and Related Rights in the Information Society.
More...Keywords: databases; sui generis right; copyright; open data; originality; databases manufactors
The article examines some aspects regarding the legal protection of databases through copyright: the legal nature of the rights for databases, the legitimacy of protection through copyright rules and the relationship between copyright and the sui generis right regarding the protection of databases. The author devotes a special section for examining the open data and another one for comparing different databases containing open data, in order to outline more clearly the characteristics and the own identity of the databases.
More...Keywords: intellectual property right; interim measures; preservation of evidence; legal standing; infringement proceedings
In this study, the author analyzes the legal provisions regarding the interim measures procedure in matters of intellectual property rights, as laid down in the new Code of Civil Procedure, the specific laws on trademarks and geographical indications, designs, copyright and related rights, as well as in the Government Emergency Ordinance No. 100/2005 on the enforcement of industrial property rights.
More...Keywords: dessins et modèles; nouveauté; ľ individualité; la fonction tehnique
Ľétude proposée este destinée á des questions générales relatives aux dessins et modèles, tels que la réglementation, des conditions juridiques et techniques pour leur conformément á la loi n. 129/1992. Analyses des conditions de fond pour la protection des dessins et modéles en vertu de la loi 129/1992 nous donné ľ occasion ď identifier des questions qui, á notre avis, la loi ferend assumer certaines entités logique de polissage.
More...Die politische Meinung, 447, únor 2007, s.45-55, přeložil Milan Churaň
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