FID Recht - 346 - Privatrecht

La improcedencia IN LIMINE de la demanda ejecutiva cuando no se presenta título original

2026-06-05T04:35:56+00:00

Al realizar la presente investigación, se llevaron a cabo diversos métodos para alcanzar un resultado eficiente, en virtud que el tema desarrollado surge con la necesidad de analizar sobre el rechazo de las demandas que no acompañan título ejecutivo original en los procesos ejecutivos que contemplan el ordenamiento legal. Consecuente a lo anterior, se desarrollaron temas de suma importancia, que comprenden lo relativo a los procesos de ejecución, procedimientos y tramitación, títulos ejecutivos,[...]

La necesidad de obligar al prestador de servicios de juegos mecánicos a implementar seguros de vida a los usuarios por accidentes

2026-06-05T04:35:56+00:00

La presente investigación estudia la vehemente necesidad de obligar al prestador de servicios de juegos mecánicos a implementar seguros de vida a los usuarios a consecuencia de accidentes constantes ocurridos en los mismos. El tema que se propone surge de la inquietud de los sucesos acontecidos en los últimos años en Guatemala, donde las personas que prestan los servicios de juegos mecánicos, al no verificar la seguridad del servicio que se presta al usuario o bien al manipular u operar de forma[...]

Arbitrariedad en la defensa de los Derechos Sociales Mínimos Constitucionales en acciones del Comité de Desarrollo Campesino (CODECA)

2026-06-05T04:35:56+00:00

Los derechos sociales son todos aquellos que facilitan a los ciudadanos de un país a desarrollarse gozando de igualdad y libertad, derechos que permiten mejores condiciones económicas y acceso a bienes necesarios para llevar una vida digna. El tema sobre los Derechos sociales no es reciente, fue evolucionando por las mismas necesidades de las poblaciones por alcanzar mejoras en la estabilidad económica, teniendo como objeto una protección plena, que significa, que el Estado proporcionará un conj[...]

A comparative analysis of cancellation, discharge and avoidance as a remedy for breach of contract in South African law, English law and the Convention for International Sale of Goods (CISG)

2026-06-05T12:14:58+00:00

The aim of the thesis was to critically compare termination of contracts in South Africa, England and the CISG. It was found out that South Africa prefers to use the term cancellation because it is a remedy of last resort. The problem with cancellation is that is a drastic step of bringing the transaction to an abrupt and premature end, which is only used when a material breach occurs. English law uses the term discharge as it refers to the ending of the obligations under the contract when a bre[...]

International sales contracts in Congolese law : a comparative analysis

2026-06-05T12:14:58+00:00

To regulate and facilitate are the main functions of legal rules. These purposes are achieved by a harmonised legal system by which the law becomes identical in numerous jurisdictions. The process to unify the law of sale internationally started in the 1920s and culminated, in 1988, in the implementation of the CISG. This Convention intends to provide clarity for most international sales transactions by regulating the formation of contracts, and the rights and obligations of the seller and the b[...]

Operation and regulation of copyright collective administration in Nigeria : important lessons for Africa

2026-06-05T12:14:58+00:00

The introduction of a regulatory framework in the area of collective management of rights in Nigeria must have been intended to strengthen the creative industry. Unfortunately, it has thrown this industry and in particular the music and film industries into a battle of a regulated against a non-regulated collective administration sector for upward of twenty (20) years. My choice of research on this topic could be attributed to the interest I developed while administering the collective administr[...]

Aspects of the nature and online resolution of domain-name disputes

2026-06-05T12:14:57+00:00

The thesis analyses selected aspects of domain-name law, mainly from the perspective of trade-mark law. It discusses the evolution of the domain-name system and how it operates as background to a more detailed discussion of the theoretical classification of domain names. The thesis then examines the interplay between trade marks and domain names, and the resolution of domain-name disputes resulting from the inherent tension between these two systems. The main principles of domain-name dispute re[...]

Appropriate versus alternative : litigation in the context of dispute resolution methods in Ghana

2026-06-05T12:14:57+00:00

The study sought to accomplish three main tasks. These were to clarify ‘appropriate dispute resolution method’, design a mechanism for selecting an appropriate dispute resolution method for use in resolving disputes and finally, settle the age-old debate as to which dispute resolution method is the most appropriate one in Ghana. While quantitative methods were employed in the pursuit of the first two tasks, mixed methods research, that is, sequential explanatory design was used for the third tas[...]

The origins of the recent new approach to determining wrongfulness in the South African law of delict

2026-06-05T12:14:57+00:00

Much has been written about the “new” or “variation” of the test for wrongfulness in determining delictual liability in South African law. Upon researching English tort law, it has become apparent that the origin of this “new” test or “new variation” of the test (referred to as the “recent approach”) is in all probability from English tort law and more specifically from the test applied in determining a “duty of care” with regard to the tort of negligence. The South African courts, in applying t[...]

The impact of South Africa's non-ratification of the Convention on the International Sale of Goods ("CISG") on its trade as well as relations with other countries

2026-06-05T12:14:57+00:00

This research analyses the impact and materiality of South Africa’s choice not to ratify the CISG on its trade as well as relations with other states. As the point of departure, the broader events leading up to the creation of the CISG will be examined as well as UNCITRAL’s mandate and the development of trade in the local and global context. At present, the CISG has been ratified by 85 states. The decisions by common law jurisdictions such as the UK and India not to ratify the CISG as well as t[...]

La necesidad de legislar el levantamiento del velo corporativo en las sociedades anónimas

2026-06-05T04:35:56+00:00

Las sociedades mercantiles nacen de la convención y voluntad de cada uno de los socios cuando determinan una razón social para constituir una sociedad mercantil o corporación cumpliendo los requisitos que establece la ley. En este aspecto es necesario analizar lo establecido en el artículo 341 del Código de Comercio de Guatemala para los efectos de cumplir con la publicidad de la sociedad y la realización del documento constitutivo, así como los estatutos sociales; por lo que debería de expresar[...]

Vulnerabilidad del derecho a un ambiente sano derivado de la contaminación ambiental del transporte colectivo en Cobán, Alta Verapaz

2026-06-05T04:35:56+00:00

La investigación presentada, es de tipo jurídica descriptiva, tiene por objetivo principal el análisis sobre la Vulnerabilidad del Derecho a un Ambiente Ecológico Derivado de la Contaminación Ambiental del Transporte Colectivo en Cobán, del departamento de Alta Verapaz. De la misma forma se estudia la conducta de las autoridades competentes como el Ministerio de Ambiente y Recursos Naturales y la Municipalidad de Cobán, asimismo de los agentes operativos del Departamento Municipal de Tránsito ta[...]

Análisis del pluralismo jurídico en la adjudicación de tierras por parte del estado en la franja transversal del norte

2026-06-05T04:35:56+00:00

La situación de la tenencia de la tierra como resultado del proceso catastral, confirma la prioridad del estudio integral de la problemática agraria, que como tal considere la realidad pluricultural y multiétnica de la sociedad y la participación coordinada de los diferentes sectores sociales y de las diferentes instituciones que actualmente y en su respectivo rol tienen a su cargo el tema agrario nacional. En el marco de las competencias que las respectivas Leyes determinan, corresponde al Regi[...]

Dispute Resolution: A Foreword

2026-05-29T03:43:36+00:00

The essays in this issue of the Law Journal have been written and presented as work in "dispute resolution." Consider the occasions for using this term in legal scholarship. Almost all commentary on law can plausibly be said to relate to disputes in one way or another. Yet, the term "dispute resolution" is most often used to refer to social scientific work that typically assumes a functional perspective cutting across formal and institutional lines.

Rousing the Sleeping Dog: The Validity Exception to the Convention on Contracts for the International Sale of Goods

2026-05-29T03:43:36+00:00

Since January 1, 1988, any contract for the sale of goods between a U.S. trader and a buyer or seller from one of a growing list of foreign countries may be subject to an international legal regime founded on the U.N. Convention on Contracts for the International Sale of Goods [CISG or Convention]. The CISG automatically governs all contracts falling within its scope unless the parties have agreed that another set of rules, such as the law of a domestic jurisdiction, shall govern their relations[...]

The CISG and the Presumption of Enforceability: Unintended Contractual Liability in International Business Dealings

2026-05-29T03:43:36+00:00

This Article addresses the issue of unintended contractual liability that might be created by the use of informal "comfort letters" in international transactions. It first examines the presumption of enforceability placed on certain types of business correspondence by different foreign legal systems. It concludes that civil law systems are more likely to impose contractual liability for comfort instruments than the Anglo-American legal system, but that there are no per se rules of enforceability[...]

Corporate philanthropy: What is the strategy?

2026-05-29T06:24:19+00:00

Strategic philanthropy, according to the literature, is becoming the state of the art in corporate contribution management. The term is defined in this study as the process by which contributions are targeted to meet business objectives and recipient needs. It represents the integration of philanthropy into the overall strategic planning of the corporation. Given this trend, this research examines the extent to which corporate philanthropy has become predominantly a business deal with direct and[...]

Corporate strategic philanthropy: implications for social work

2026-05-29T06:24:19+00:00

Corporate contributions to health and human services have declined from a high of 42.0 percent of total corporate giving in 1972 to 25.3 percent in 1994. At the same time, “strategic philanthropy” has become the state of the art in corporate contributions management. Strategic philanthropy is defined in this article as the process by which contributions are targeted to meet both business objectives and recipient needs. This concept represents the integration of philanthropy into the overall stra[...]

Handling Fiduciary Issues in Limited Liability Company Formations Under the New Hampshire Limited Liability Company Act—A Practical Introduction

2026-05-29T06:24:18+00:00

[Excerpt] “Absent an agreement among the parties to the contrary, business entity fiduciary duties arise automatically under state common law and applicable statutory law whenever one person entrusts the management of his or her business to another person and the other person agrees to accept this entrustment. The two principal fiduciary duties are the duty of care and the duty of loyalty. The duty of care requires that business managers carry out their management responsibilities non-negligentl[...]

The Compatibility of Forward-Looking and Backward-Looking Accounts of Tort Law

2026-05-29T06:24:17+00:00

This Article is the first to argue that forward-looking and backward-looking accounts of tort law are intrinsically compatible with one another. This theoretical point is of great importance and will bring about a paradigm shift in tort theory—and, more generally, in legal theory. This is because the long-standing debate between corrective justice theorists and economic theorists about the purpose of tort law (with active participants including Posner, Calabresi, Coleman, Weinrib, Rawls, and cou[...]

Reservation mod princippet om formfrihed:En undersøgelse af artikel 96's CISG effekt på private parter ; The Reservation Against the Freedom of Form Principle:An Exploration of the Effect of Article 96 CISG on the Private Parties

2026-05-29T05:55:31+00:00

I denne afhandling undersøger jeg ‘De Forenede Nationers konvention om aftaler om internationale køb’ (fremadrettet blive henvist til som CISG eller Konventionen). Afhandlingen handler om Artikel 96 CISG’s forbehold for formfriheds princippet. Forbeholdet udelukker anvendelsen af CISG’s egne artikler om form, men forklarer ikke hvilken lov der skal anvendes i stedet for. Det giver forskellige fortolkninger i teori og praksis. Eksistens af forskelligartede fortolkninger underminerer CISG’s ensart[...]

What Happens After the Defense?:Considering “Post Incident” Obligations of Masters from the Perspective of International and Danish Law

2026-05-29T05:55:28+00:00

The move toward privately contracted armed security personnel raises a number of regulative and legal issues. One example is the question of the master’s duty to render assistance in situations of distress: Does the master have to render assistance if the seafarer in distress is in fact a pirate who has attempted to attack the master’s vessel and whose distress is the direct result of lawful self-defense by PCASP? This is the question at the heart of this article, which argues that there are cer[...]

Creating a Culture of Philanthropy

2026-05-29T05:03:34+00:00

There are many elements to consider when creating a culture of philanthropy. First, one must acknowledge the definition of philanthropy. Philanthropy is defined as “the practice of giving money and time to help make life better for other people” (Philanthropy, n.d., para 1). Although this is true, an organization which promotes a culture of philanthropy may view philanthropy as its broader definition of “an effort to promote human welfare” (Philanthropy, n.d., para 2). A culture of philanthropy [...]

Toward Unlimited Shareholder Liability for Corporate Torts

2026-05-29T03:43:37+00:00

Limited liability in tort has been the prevailing rule for corporations in the United States, as elsewhere, for more than a century. This rule is generally acknowledged to create incentives for excessive risk-taking by permitting corporations to avoid the full costs of their activities. Nevertheless, these incentives are conventionally assumed to be the price of securing efficient capital financing for corporations. Although several authors have recently proposed curtailing limited liability for[...]

Questioning the Trust-Law Duty of Loyalty: Sole Interest or Best Interest?

2026-05-29T03:43:36+00:00

The duty of loyalty requires a trustee "to administer the trust solely in the interest of the beneficiary." This "sole interest" rule is widely regarded as "the most fundamental, rule of trust law. In this Article I advance the view that the sole interest rule is unsound, and I indicate how it should be modified. The sole interest rule prohibits the trustee from "plac[ing] himself in a position where his personal interest. conflicts or possibly may conflict with" the interests of the beneficiary[...]

The Contractarian Basis of the Law of Trusts

2026-05-29T03:43:36+00:00

We are accustomed to think of the trust as a branch of property law. The Restatement (Second) of Trusts defines the trust as "a fiduciary relationship with respect to property," and the codes and treatises say similar things. This way of speaking about the trust omits an important dimension. In truth, the trust is a deal, a bargain about how the trust assets are to be managed and distributed. To be sure, the trust originates exactly where convention says it does, with property. The Restatement s[...]

Dispute resolution in construction management

2026-05-22T05:07:19+00:00

Building disputes are a common problem in the construction industry. Up until the early 1990's most attempts to resolve these disputes were made only after they had arisen. Today there is a growing emphasis on dispute prevention. Dispute Resolution in Construction Management is a manual for students and those in the construction industry who need to know how to avoid disputes and how to resolve them if they arise.

Assignment of contracts. Italian law and the Unidroit principles of international commercial contracts in parallel

2026-05-22T07:33:28+00:00

In contemporary business relations, the possibility to change either party of a contract by way of a voluntary act of transfer is of great utility. Whereas generally acknowledged across Europe, the solutions for such a device at national level diverge, not to mention that it lacks a specific discipline in many codifications. Against this background, the paper intends to offer a comparison between Italian law and the uniform rules elaborated at international level by the authors of the UNIDROIT P[...]

UNIDROIT Principles of International Commercial Contracts and Draft Common Frame of Reference: a Synoptical Table

2026-05-22T07:33:02+00:00

Quantifying securities market losses caused by information failures

2026-05-22T07:32:57+00:00

This study analyzes the parameters for quantifying the losses suffered by investors who purchased shares of public companies during information failures. The obligation of the company and its directors to disclose material information in a timely manner is a common feature of capital market regulation in different jurisdictions. Failure to comply with this duty can result in damage to investors trading shares without the necessary information. The calculation of such damages is uncertain due to [...]

Legal reform in law court and ADR for commercial dispute resolution: The publishing industry of modern Shanghai

2026-05-22T06:38:46+00:00

Commercial arbitration transplanted: A tale of the book industry in modern Shanghai

2026-05-22T06:38:46+00:00

This chapter examines the Shanghai book industry in the early twentieth century to elucidate how the industry players of the day negotiated the challenges of adapting to new legal institutions, from law courts to the alternative dispute resolution (ADR) system modelled on the Western legal approach to commercial dispute resolution. Focusing on arbitration in particular, the chapter is concerned with how these transplanted legal institutions evolved in the local environment and with the roles tha[...]

Too little or too much? Untangling the relationship between corporate philanthropy and firm financial performance

2026-05-22T06:38:43+00:00

What is the relationship between corporate philanthropy and corporate financial performance? Some scholars argue that corporate philanthropy facilitates stakeholder cooperation and helps secure access to critical resources controlled by those stakeholders, suggesting that corporate philanthropy should be positively associated with corporate financial performance. In contrast, other scholars take a negative stance, suggesting that corporate philanthropy diverts valuable corporate resources and te[...]

Conflict in Strata Development: The Need for Differentiated Dispute Resolution Rules

2026-05-22T05:07:21+00:00

Conflict occurring in apartment buildings, medium-density housing and master planned estates, is an important issue as use of strata title in developments grows in Australia. Strata title developments consist of individual lots and are founded on a legal structure where some shared, or common, areas and services are jointly owned. In Victoria, the legal entity holding shared assets is known as the owners corporation and the legislation that regulates ownership of shared assets is the Owners Corp[...]

Legal Issues in Blockchain Transactions – Global Supply chains and international disputes

2026-05-22T05:07:20+00:00

The use of blockchain in commercial trade and transactions is being explored. While the aim of blockchain is to create a more efficient, secure and open platform for commercial transactions, choate industries face regulatory uncertainty, possible technical hurdles, and quandary with regards to dispute resolution. This article identifies pivotal legal risks of blockchain that legal practitioners may increasingly encounter and plausible dispute resolution options in an international commercial tra[...]

Tax disputes, litigation costs and access to tax justice

2026-05-22T05:07:20+00:00

Tax dispute resolution is an integral part of the operation in any modern tax system. The availability of a fair, impartial and independent mechanism for resolving tax disputes between taxpayers and the central collection agency can be viewed as an indicator of how well-developed or advanced is the tax system under study. In Australia, in addition to the Australian Taxation Office (ATO)'s internal review, there exists a comprehensive system of external tax dispute resolution involving the Admini[...]

Good Faith in Long-Term Relational Supply Contracts in the Context of Hardship from A Comparative Perspective

2026-05-22T05:07:19+00:00

This book provides fair and acceptable solutions to hardship issues in long-term relational supply contracts. This book uses an approach to strike a balance between the traditional approach underlying classical contract law which emphasises the almost absolute prevalence of the principle of pacta sunt servanda and a flexible approach that is based on the principle of clausula rebus sic stantibus. This book argues for an emerging principle of pacta sunt servanda bona fide on the basis of the rela[...]

The Dispute on The Horizon: Contracting for Effective Dispute Resolution in International Business Transactions a U.S. Perspective

2026-05-15T03:30:49+00:00

This Article offers a view, from a U.S. perspective but for a non-U.S. readership, on the significant aspects of planning for dispute resolution in the context of cross-border business transactions involving U.S. and non-U.S. parties. Specifically, this Article identifies the issues that parties who are located in Brazil or in other jurisdictions throughout the Americas should consider at the time of drafting, negotiating, and finalizing business contracts with U.S. counterparties, as well as bu[...]

Turkey's Accession to the CISG: The Significance for Turkey and for Sales Transactions with U.S. Contracting Parties

2026-05-15T03:30:49+00:00

The United Nations Convention on Contracts for the International Sale of Goods (CISG) entered into force for Turkey on August 1, 2011. This article considers the significance of Turkey’s accession to the CISG as part of Turkey’s continuing engagement with systems of international trade, especially as relates to sales transactions with U.S. contracting parties. This article urges the Turkish bar to recognize that the CISG is a viable alternative to various potentially applicable bodies of domesti[...]

Intellectual Property Rights : Bioprospecting, Biopiracy and Protection of Traditional Knowledge - An Indian Perspective

2026-05-15T10:44:04+00:00

Patents are the form of IP most often used to seek protection of knowledge related to biological resources. The value of plants as medicinal sources is more widely recognized and the ‚Äúintellectual property rights‚Äù (IPR) associated with their use and protection have been debated around the world. Indeed, being a land of indigenous cultural heritage and traditional knowledge, India is an open treasure box for whole world. IPR provisions under WIPO (World Intellectual Property Organization) and[...]

Regulierung und Privatrecht : Staatliche Verhaltenssteuerung mittels Privatrecht und ihre Bedeutung für Rechtswissenschaft, Gesetzgebung und Rechtsanwendung

2026-05-15T10:43:59+00:00

Privatrecht ist ein Werkzeug des Gesetzgebers zur Regulierung von Wirtschaft und Gesellschaft. Ausgehend von dieser anhand des Kauf- und des Sachenrechts belegten These, legt Alexander Hellgardt eine umfassende Untersuchung des Einsatzes von Privatrecht zur Verhaltenssteuerung im öffentlichen Interesse vor. Er untersucht den unions- und verfassungsrechtlichen Rahmen der Regulierung mittels Privatrecht und entfaltet die Konsequenzen für Rechtswissenschaft, Gesetzgebung und Gerichtspraxis. Der Aut[...]

Women, Philanthropy, and Civil Society

2026-05-15T10:43:57+00:00

This volume, which grows out of a research project on women and philanthropy sponsored by the Center for the Study of Philanthropy at the City University of New York, expands our understanding of female beneficence in shaping diverse political cultures. The contributors examine the role of philanthropy, the giving of time, money, and/or valuables for public benefiting shaping nongovernmental organizations (NGOs), civil society, and women's political culture world-wide. As in the United States, t[...]

Guarding the Sport: A Legal Analysis of the Macolin Convention in the Fight Against Sports Manipulation and Shaping Its Future

2026-05-15T04:21:48+00:00

Through adopting legal lenses, this chapter examines the legal framework of the Macolin Convention and assess its contribution to addressing the challenges posed by sport manipulation. The chapter also explores what is still required to realise the Convention's full potential to address the phenomenon.

DOMAIN NAME DISPUTE RESOLUTION ; ПОРЯДОК РОЗГЛЯДУ ТА ВИРІШЕННЯ ДОМЕННИХ СПОРІВ

2026-05-15T04:00:19+00:00

The article examines issues of domain name dispute resolution. The analysis of legal regulation of these relations was done. There were analysed the Uniform Domain Name Dispute Resolution Policy and other Rules adopted by the administrators of address space within the Internet. It has been researched that in Ukraine, there is no special legislation providing a procedure for domain disputes settling. This is due to the fact that state legislation cannot regulate relations emerging, changing and s[...]

THE LEGAL STATUS OF THE TRUSTEE UNDER PROPERTY MANEGMENT CONTRACT IN RESIDENTIONAL CONSTRUCTION ; ПРАВОВИЙ СТАТУС УПРАВИТЕЛЯ ЗА ДОГОВОРОМ УПРАВЛІННЯ МАЙНОМ У СФЕРІ БУДІВНИЦТВА ЖИТЛА

2026-05-15T04:00:19+00:00

The article contains the research of the legal status of the trustee as a trust owner of trust property. In particular, the following special aspects of this legal status have been emphasized and analyzed:– the trustee cannot be the beneficiary under the contract;– the trustee acts in his name and in the interests of the trustors without the power of attorney, as well as sues in the court for the purpose of protecting the trustors’ interests;– the trustee’s right of trust property has distinct l[...]

Analysis of Incoterms as Usage Under Article 9 of the CISG

2026-05-15T03:30:49+00:00

This Article defines usage, as that term is used in the UN Convention on Contracts for the International Sale of Goods (CISG), in order to consider whether the ICC’s definitions for common delivery terms set forth in the ICC publication Incoterms should be characterized as usage for purposes of the CISG. This Article then describes the misguided approach that to date has been taken by U.S. courts when analyzing the role of Incoterms as usage for contracts governed by the CISG. Finally, this Arti[...]

Unele aspecte ale contractului de antrepriză

2026-05-14T03:05:20+00:00

The chosen topic is intended to analyze the business contract, which is one of the most widespread and frequently used in obligatory relations in civil law. One of the key instruments of civil law regulation is the contract, with the help of which the subjects of civil affairs can freely and unhinderedly enter into significant legal relations. Research methods: logical method, method of analysis of normative legal acts analysis of not only domestic national legislation, but also foreign legislat[...]

Dynamic general competence and the application of the criteria for delimitation of economic disputes

2026-05-14T03:05:17+00:00

In this article I have presented the criteria for delimiting economic disputes from common law disputes, starting from the legislation of the Republic of Moldova. In particular, the criterion of the subjective composition of the material-litigious reports was highlighted. The regulations that were the basis of this criterion were analyzed under an evolutionary aspect in the Republic of Moldova. Another particularity analyzed was the dynamic general competence, which is formulated by us as a new [...]

Kommentar zu Artikel 35 & 79 des EPGÜ

2026-05-13T14:32:17+00:00

Акти реалізації прав і обов’язків у сфері управління державною власністю ; Acts of exercise of rights and duties in the area of state property management

2026-05-13T09:17:16+00:00

Розглядаються акти реалізації прав і обов’язків учасників правовідносин як елемент механізму адміністративно-правового регулювання управління державною власністю в Україні. Зроблені висновки і пропозиції щодо удосконалення адміністративно-правового регулювання такого управління. ; Acts of exercise of rights and duties of participants in legal relations as an element of the mechanism of administrative legal regulation of state property management in Ukraine are considered in the article. Conclusi[...]

The Routledge Handbook of Taxation and Philanthropy (Edition 1)

2026-05-15T10:44:03+00:00

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective – covering neuroeconomics, sociology, political scie[...]

Government Regulation and the Legal Environment of Business

2026-05-15T10:43:58+00:00

Mayer, Warner, Siedel and Lieberman's Government Regulation and the Legal Environment of Business is an up-to-date textbook that covers legal issues that students must understand in today’s highly regulated business environment. The text is organized to permit instructors to tailor the materials to their particular approach. The authors take special care to engage students by relating law to everyday events with their clear, concise and readable style.After introductory chapters covering the leg[...]

LEGAL SUCCESSION OF DECEASED TAXPAYER’S RIGHTS AND DUTIES IN THE CASE LAW OF POLISH ADMINISTRATIVE COURTS ; ЮРИДИЧНЕ ПРАВОНАСТУПНИЦТВО ПРАВ ТА ОБОВ’ЯЗКІВ ПОМЕРЛИХ ПЛАТНИКІВ ПОДАТКІВ У СУДОВІЙ ПРАКТИЦІ ПОЛЬСЬКИХ АДМІНІСТРАТИВНИХ СУДІВ

2026-05-15T04:00:19+00:00

The institution of legal succession in the event of the death of taxpayer first appeared in Polish tax law in 1998 with the adoption of the Tax Code 1997 (‘Ordynacjapodatkowa’, General Tax Law). The existence of such succession was previously a rule of private law, while in the field of tax law it constituted a novelty. Determination of the normative effects generated by the death of a natural person in the sphere of rights and duties regulated by tax law is very important and practical issue. I[...]

Contabilitatea şi fiscalitatea: integrare şi conflicte în cazul persoanelor fizice şi juridice ce practică activitatea profesională

2026-05-14T03:05:38+00:00

The new Accounting Law No. 113 ndash; XVI dated 27.04.2007 entered into force on 01.01.2008, while the purpose of the said Law, pursuant to its Art. 1, is to provide the legal framework, the single requirements and the respective accounting regulatory mechanism, and financial reporting in the Republic of Moldova. According to Article 2 of the Accounting Law, the scope of application of the Law concerns all legal entities and natural persons which perform business activities, non-governmental org[...]

Răspunderea juridică a salariatului în cazulneexecutării sau executării necorespunzătoare a obligaţiilor de organizare a securităţii muncii

2026-05-14T03:05:25+00:00

Legal liability embodied in its specific type, is an institution of law, soit is a set of legal rules governing legal relations sanctioning the person who violated the law or ordering it to material damage, moral damage caused, to restore the previous situation of legal norms and subjective rights protected by these rules. Since the conclusion of the individual labor contract, employer must create all the conditions in order to assign all the duties by the employee, and the employee, in turn, mu[...]

AI Governance and taxpayers’ rights in a digital age

2026-05-06T15:04:57+00:00

This article addresses the challenges faced by tax administrations, organizations, and policymakers arising from the use of Artificial Intelligence (AI). Several organizations such as the OECD, International Monetary Fund (IMF), Asian Development Bank (ADB), and the European Union (EU) have defined AI, however, finding a single definition is difficult. Therefore, it or its usage will be defined in accordance with the work of the organizations and taking into account the different sectors and sta[...]

Collateralizing Intellectual Property

2026-05-06T14:47:28+00:00

This Article argues that the process of collateralization of intellectual property lacks transparency.Consequently, the current Article 9 of the Uniform Commercial Code may unfairly advance secured creditor's rights at the expense of intellectual property creators-such as authors and inventors-who are the debtors, and ultimately at the expense of society as a whole. The hidden costs of using intellectual property rights as collateral in secured transactions may prevent intellectual property crea[...]

Foreword: Introducing the Law of Nonprofit Organizations and Philanthropy

2026-05-06T14:47:28+00:00

On January 5, 2007, the Nonprofit and Philanthropy Law Section of AALS held its first program at the AALS Annual Meeting in Washington, D.C. The program, entitled "State-Level Legal Reform of the Law of Nonprofit Organizations,"was a fitting way to launch what should prove to be a valuable contribution to the study of law relating to nonprofit organizations and philanthropy. This burgeoning area of academic legal study is well poised to grow by leaps and bounds in the coming years due to its imp[...]

Анализ использования различных форм разрешения споров, вытекающих из договоров международного франчайзинга ; Analysis of The Use of Various Forms of Dispute Resolution Arising from International Franchising Agreements

2026-05-06T14:32:24+00:00

В данной работе исследованы основные формы разрешения споров, вытекающих из договора международного франчайзинга, а именно медиация, арбитраж и разрешение спора в государственном суде. Проанализированы конкретные случаи использования этих форм при разрешении споров из договоров международного франчайзинга. Выявлены преимущества и недостатки каждой формы, сделан вывод по выбору оптимальной формы и оформлению условия о форме разрешения спора в договоре международного франчайзинга. ; This paper exp[...]

CONTRACTUAL REGULATION OF FAMILY RELATIONS IN THE DRAFT CIVIL CODE (PRIVATE LAW CODE) OF UKRAINE: A CRITICAL ANALYSIS OF NOVELLAS ; ДОГОВІРНЕ РЕГУЛЮВАННЯ СІМЕЙНИХ ВІДНОСИН У ПРОЄКТІ ЦК (КОДЕКСУ ПРИВАТНОГО ПРАВА) УКРАЇНИ: КРИТИЧНИЙ АНАЛІЗ НОВЕЛ

2026-05-05T14:14:17+00:00

The article is devoted to a comprehensive study of the conceptual foundations and specific regulatory provisions of the Draft Civil Code of Ukraine (Code of Private Law) No. 14394 regarding the regulation of family contracts. The relevance of the study is driven by the large-scale recodification of private law, which entails the integration of family legislation into the structure of the Civil Code. The author conducts a systemic analysis of the transition from the subsidiary application of civi[...]