General Accounting Principles

L’objectif fondamental de la comptabilité et y compris des situations financières annuelles concernant la présentation d’une image fidèle des actives, des dettes, de la position financière, du profit ou de la perte de l’identité se réalise conformément aux certaines règles, méthodes et procédues comptables qui se fondent et se concrétisent ayant en vue une diversité de principes et de règles d’évaluation détérminées par la réalité économique afin de satisfaire certaines conditions de qualité imposées par les bénéficiaries des informations comptables. D’ailleurs, l’activité comptable de n’importe quelle économie de marché ne peut pas être conçue sans l’utilisation des principes comptables au caractère general. En ce sens, on a en vue le fait que, dans l’activité pratique on peut rencontrer des opérations comptables pour lesquelles il n’y a pas de règles établies, ou de procédures de résolution et leur solution peut être accomplie seulement par l’appellation d’un ou de plusieurs mèmes principes, ce qui justifie la nécessité de l’existence, de la connaissance et de la compréhension correcte de leur contenu.accounting principles, ledges accounting, liquidating value, the expenditures, the profit, the loss

The Role of General Principles in EU Private International Law and the Perspectives of a Codification in the Field

The Article examines the role of general principles within the European system of private international law, with the following summary: 1. Introduction: the three different categories of general principles relevant for the construction of an EU system of private international law. 2. The general principles of private international law and the general principles of law common to most legal systems. 3. The general principles of EU law and their role in the development and the completion of the system. 4. The role of general principles and the uncertain perspectives of the adoption of an EU code of private international law

Applying general risk management principles to library administration

Recent areas of digital library innovation, such as digital rights management, have led librarians to apply risk management (RM) principles to certain circumscribed areas of library management. This paper will attempt to argue that risk management principles can in fact be applied much more generally in modern library administration. A conceptual paper based on abstract principles of risk management. That different approaches to risk management apply in digital librarianship, as opposed to traditional, print-based library work. Also, that different models of 'RM' can be used at the level of the employee in contrast to the global perspective of the organisation as a whole. Because this is a conceptual piece, there is ample room for further experimental testing of these hypotheses. This paper rejects some of the principles of RM that are less relevant to the 'people management' problems of hybrid (print-electronic) library administration. It offers an abstract statement of RM principles that should be of genuine practical usefulness to middle managers helping staff cope with the problems of 'mixed media', hybrid library environments. This paper relates ideas from general business risk management to practitioner librarianship in ways that have not been attempted previously

Is professional ethics grounded in general ethical principles?

This article questions the commonly held view that professional ethics is grounded in general ethical principles, in particular, respect for client (or patient) autonomy and beneficence in the treatment of clients (or patients). Although these are admirable as general ethical principles, we argue that there is considerable logical difficulty in applying them to the professional-client relationship. The transition from general principles to professional ethics cannot be made because the intended conclusion applies differently to each of the parties involved, whereas the premise is a general principle that applies equally to both parties. It is widely accepted that professionals are required to recognize that clients or patients possess rights to autonomy that are more than the general rights to personal autonomy accepted in ordinary social life, and that professionals are expected to display beneficence toward their clients that is more than the beneficence expected of anyone in ordinary social life. The comparative component of professional ethics is an intrinsic feature of the professional situation, and thus it cannot be bypassed in working out a proper professional ethics. Thus, we contend, the proper professional treatment of clients or patients has not been explained by appeal to general ethical principles

Principles of general final-state resummation and automated implementation

Next-to-leading logarithmic final-state resummed predictions have traditionally been calculated, manually, separately for each observable. In this article we derive NLL resummed results for generic observables. We highlight and discuss the conditions that the observable should satisfy for the approach to be valid, in particular continuous globalness and recursive infrared and collinear safety. The resulting resummation formula is expressed in terms of certain well-defined characteristics of the observable. We have written a computer program, CAESAR, which, given a subroutine for an arbitrary observable, determines those characteristics, enabling full automation of a large class of final-state resummations, in a range of processes.Comment: 111 pages. 6 figures, JHEP class included. Section 1 contains a guide to reading the article; results obtained with CAESAR are available at http://qcd-caesar.org; v2 includes substantial new explanatory material (expansion of section 2, new appendices D & E), additional references, and corrects misprint