LEADER 04871nam 2200445 450 001 9910219995803321 005 20230330151521.0 035 $a(CKB)3800000000216742 035 $a(NjHacI)993800000000216742 035 $a(EXLCZ)993800000000216742 100 $a20230330d2000 uy 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 14$aThe principle of "equality of arms" in criminal procedure under article 6 of the European Convention on Human Rights and its functions in criminal justice of selected European countries $ea comparative view /$fMa?gorzata Wa?sek-Wiaderek 210 1$aLeuven, Belgium, :$cLeuven University Press,$d[2000] 210 4$dİ2000 215 $a1 online resource (59 pages) 225 1 $aLeuven law series 311 $a90-5867-090-2 320 $aIncludes bibliographical references (pages 55-57). 327 $aIntroduction -- 1. The general concept of "due process of law" and its application -- in the continental and English legal system -- 1.1 . "Due process" in common law countries -- 1.2. German concept of "fair trial" -- 1.3. The concept of "fair trial" in the Polish legal system -- 2. The principle of "equality of arms" as a signi?cant element of the notion of "fair trial" developed by the European Court of Human Rights -- 2.1. The formal scope of application of the concept of "fair trial" -- 2.2. Relationship between Article 6 paragraph 1 and the standard of minimum guarantees provided for the accused person in Article 6 paragraphs 2 and 3 of the Convention -- 2.3. "Equality of arms" under Article 6 of the Convention -- 2.3.1. Equality between the parties in the institutional framework of criminal procedure -- 2.3.2. The "equality of arms" principle and evidence in criminal procedure -- 3. The principle of "equality of arms" and the rights of witnesses in criminal procedure -- 3.1. The notion 01' an anonymous witness -- 3.2. The European Court on anonymous witnesses -- 4. "Equality of arms" in different models of criminal procedure in Europe -- 4.1. The scope of application of the principle in adversary criminal justice in common law countries -- 4.2. Criminal procedure and the principle of "equality of arms" in Poland and Germany -- 4.3. "Equality of arms" - philosophical concept or reality? -- 5. Conclusions - the case law related to Article 6 of the European Convention on Human Rights as creation of a new standard of rights in criminal procedure. 330 $aThe paper deals with one of the significant aspect of fairness in criminal cases, the concept of "equality of arms". The considerations focus initially on the analysis of the scope and meaning of the notion of "equality of arms" in the case-law of the European Commission and the European Court of Human Rights under Article 6 of the European Convention on Human Rights. The author reviewed the Strasbourg case-law on the concept of "equality of arms" in the context of three different but connected procedural topics: equality between the parties in the institutional framework of criminal proceedings, "equality of arms" principle in the evidentiary proceedings in general and "equality of arms" under Article 6 of the Convention in the jurisprudence concerning criminal trials involving anonymous witnesses. Subsequent chapters of the paper survey the application of this notion to different models of criminal procedure, namely to the common law system (of which England is a good example) and to the model of procedure adopted in the countries of Continental Europe (e.g. Germany and Poland). The analysis does not provide for a comprehensive treatment of all national regulations concerning the issue of equality between the parties in a criminal process. Its objective is rather to emphasise the general approach to the principle of "equality of arms" in different models of criminal justice. The final chapter of the paper focuses on the issue of the possible convergence of different models of criminal procedure adopted in Europe with the one model based on the standards and principles emerged form the jurisprudence of the organs of the Convention. 410 0$aLeuven law series. 606 $aCriminal procedure 606 $aCriminal procedure$zEurope 606 $aDue process of law$zEurope 615 0$aCriminal procedure. 615 0$aCriminal procedure 615 0$aDue process of law 676 $a345.05 700 $aWa?sek-Wiaderek$b Ma?gorzata$01347866 801 0$bNjHacI 801 1$bNjHacl 906 $aBOOK 912 $a9910219995803321 996 $aThe principle of "equality of arms" in criminal procedure under article 6 of the European Convention on Human Rights and its functions in criminal justice of selected European countries$93084700 997 $aUNINA LEADER 03334nam 2200445z 450 001 9910677806303321 005 20230830164410.0 010 $a1-119-76398-3 010 $a1-119-76400-9 010 $a1-119-76399-1 035 $a(CKB)4100000011402597 035 $a(MiAaPQ)EBC6317477 035 $a(JP-MeL)3000131684 035 $a(EXLCZ)994100000011402597 100 $a20230307d ||| || 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aAuditing employee benefit plans /$fby Josie Hammond, and Melissa Frivold 210 $aDurham, N.C.$cAssociation of International Certified Professional Accountants 210 $a[S.l.]$cWiley$dc2018 215 $a1 online resource (435 pages) 300 $a"Revised: September 2019"--T.p. verso 300 $a"AICPA ? CIMA"--Cover 300 $aIncludes index 311 $a1-119-76380-0 327 $aEmployee Benefit Basics -- Accounting and Reporting Standards -- Reporting and Audit Requirements -- Audit Planning -- 401(k) and Other Defined Contribution Pension Plans (Except ESOPs) -- Defined Benefit Pension Plans -- Health and Welfare Plans -- Other Auditing Considerations -- Wrapping Up -- Illustrative Financial Statements and Disclosures for a Defined Contribution Plan With Participant-Directed and Nonparticipant-Directed Investment Programs -- Illustrative Financial Statements and Disclosures for a Defined Benefit Plan Assuming an End-of-Year and Beginning-of-Year Benefit Information Dates -- Illustrative Financial Statements and Disclosures for a Health and Welfare Plan -- Illustrative Supplemental Schedule of Assets -- Illustrative Supplemental Schedule of Reportable Transactions -- Illustrative Example of an Engagement Letter for a 401(k) Employee Benefit Plan Audit Engagement -- Small Pension Plan Audit Waiver Decision Tree -- Report Modifications Chart -- Pension Plan Audit Decision Tree -- Illustrative Supplemental Schedule of Delinquent Participant Contributions -- Employee Benefit Plans Glossary. 330 $aMaster the fundamentals of auditing employee benefit plans in accordance with AICPA standards and ERISA rules and regulations. Written by a member on the expert panel for employee benefit plans, this book is designed to give an understanding of the requirements and audit procedures related to defined contribution, defined benefit, and health and welfare plans to help accountants more effectively plan and carry out their audit. Topics include: FASB ASU 2017-06, which significantly impacted master trust accounting, reporting and disclosures for employee benefit plans PCAOB adopted AS 3101 in 2017 which resulted in significant changes to the existing auditor's report. New insert for SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA --$cprovided by publisher. 606 $6880-04/$1$aEmployee fringe benefits -- United States -- Auditing 615 0$aEmployee fringe benefits -- United States -- Auditing 676 $a657.75 686 $a657.75$2njb/09 686 $a366.36$2njb/09 686 $a336.97$2njb/09 801 1$bJP-MeL 906 $aBOOK 912 $a9910677806303321 996 $aAuditing employee benefit plans$93067401 997 $aUNINA