The efficacy of government accounting reforms

Legislation Legislative data are collected into tools, which can be divided into two categories: I those, which contain the text of the legislative measures and II those, which contain the legislative references.

Civil Law Legal Authority Handbooks: The negative response of the Constitutional referendum stopped this aim in December Sources of Italian Civil Law 3.

Corso, Manuale di diritto amministrativo, Giappichelli, Turin, ; E. For an overall but concise view of Italian Administrative Law, the following can usefully be referred to: Roversi Monaco Maggioli, Rimini, ; Le leggi fondamentali del diritto pubblico e costituzionale, edited by M.

UPDATE: Guide to Italian Legal Research and Resources on the Web

Knowledge of this intention, in fact, whilst not decisive in the interpretative construction of a provision, may be of great help in understanding its original meaning.

In this perspective, the Law 5 JuneNo.

Commentario alla Costituzione, edited by R. This Law, together with D. Furthermore, we must point out here the Commentario del codice civile directed by E. Because they are the result of legal research, they play an essential role in setting out in a systematic fashion the problems dealt with on each occasion, proposing paths for investigation and, sometimes, even methods and original solutions.

Italy, edited by A. For the main encyclopedias, see those that have already been discussed here in relation to Italian law in general. Public Law Legislation 2. Strumenti e metodi della ricerca bibliografica per la scienza del diritto, published by A.

The work, published in and only available on CD-ROM, contains comments on all the articles of the Civil Code updated with the introduction of the most recent legislation and case law. II Tools for consultation which do not contain legislative texts but only references to them belong to the latter category mentioned earlier.

From the point of view of the legal history of Italian public law, the work entitled Il Parlamento italiano. Colarullo, La rappresentanza politica e le forme di governo, Giappichelli, Turin, For many issues, the need was widely felt for legislative regulation laying down proper criteria for fully implementing the reform.

An English translation of the text of the Italian Constitutionrevised and updated tocan currently be found in A. As regards the source of regulation of the PCT, we have to refer to L.

Furthermore, there are editions of the Civil Code in which, in correspondence to each article, information is briefly given on the main trends in case law and legal authority. Furthermore, it also forced the latter to intervene strongly in the economic field.

Potenza, Manuale di diritto amministrativo, Editori vari, ;V. Cassese, Le basi del diritto amministrativo, Einaudi, Turin,;and V. For a detailed view of civil law matters through knowledge about the preparatory work behind the drafting of the Civil Code, it is necessary to consult the work in six volumes by Pandolfelli, Scarpello, et al.

Also, we must point out that there are various kinds of these tools, both general and specific, taking the shape of appendices to larger works, as in the case of Encyclopedias and legal Dictionaries as we saw above, in relation to legislative dataor autonomous works.

Martines a cura di G. Ferri, Manuale di diritto commerciale edited by C.

The brief presentation following here is based on this distinction. The regulation of the intellectual property in the Italian system comes from three sources: The following works are dedicated to commercial law as a subdivision of private law: Monographs, usually published as part of a "Series" of specialised publications edited by University Faculties or scientific Institutes, deal in-depth with specific themes within the branch of the law under consideration.

Here, however, for the sake of our presentation, the paper-based instruments relating to the dissemination of these data will not be taken into consideration but, rather, the analysis of the paper-based sources will be limited to the three main types of sources indicated above.

The Code, which was reformed in with the d. Digests and Bibliographies prove to be useful tools for consultation. Other indexes of the published case law material include a chronological index and an index of the names of the parties in the legal actions.

For Parliamentary Law, reference should be made to: The certified PDF edition has been available since January 1, Caringella, Manuale di diritto amministrativo, Dike Giuridica, Rome, Some special mention will only be made in relation to the main divisions of Italian law, namely, Civil La w, Criminal Law and Public Law.Introduction: Italian Legal System.

On the European Continent, legal systems can be said to have various origins, but in particular, to have descended from classical Roman law, which became with time "jus civile", and can be distinguished in many ways from the "Common Law".The Italian legal order has two fundamental origins, "jus privatorum".

1. Introduction. Auditing is valued for its ability to provide independent assurance of the credibility of accounting information, which improves .

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The efficacy of government accounting reforms
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