Search results

The concept of user rights in copyright law has clear affinities with the concept of copyright scope. The scope of an author’s entitlement over her work is lessened in proportion to the extent to which we assert that users, too, have rights. Yet user rights have profound implications not only with regard to copyright scope but also with regard to copyright subject matter. User rights implicate not only the scope of an author’s entitlement, but also the very nature of her work. Integrating user rights into copyright jurisprudence requires that a work of authorship be conceived not as an intangible commodity or metaphysical chattel, but as an act of speech performed by its author. The proposition that user rights are integral to copyright law makes sense only if we regard authors as speakers, and works of authorship as acts of communication.

Looks at recent revisions of copyright in countries around the world. Discusses proposals in the European communities for harmonization of copyright law; member countries have introduced new laws of their own; the UK allows some copying freedom by individuals and libraries, but the allowances are much more carefully regulated. Details Spain′s new law which introduces fair dealing for the first time; new legislation in Singapore and Korea which allows library and private copying while protecting publications from other countries. Reviews changes in the United States, Canada and Australia and in some developing countries. Concludes that there is tremendous pressure on those countries outside the framework of international copyright treaties to reform or introduce law so that they can join.

Recent changes in the British law of copyright make it opportune to survey the principal ways in which it now affects libraries, and this is done in the present paper, which also gives a short account of the way the changes have come about, and discusses the alternatives offered to libraries in some cases by the ‘fair dealing’ exceptions and the special library exceptions.

The purpose of this paper is to discuss how interlibrary loan practice and access to electronic resources in Canada are affected by copyright law, copyright collectives, and license agreements.

The author summarizes the current Canadian copyright laws and copyright collectives governing interlibrary loan practices, reviews the terms of typical electronic resource license agreements, describes how copyright laws in the USA are often imposed upon Canadian libraries through their various license agreements, and discusses the confusion created by these often conflicting obligations.

Although the current state of Canadian copyright law creates confusion for libraries, the promise of new legislation and future Supreme Court rulings may help resolve some thorny issues.

The paper provides a thorough review of Canadian copyright law as it pertains to interlibrary loan practices. It should be of great interest to any interlibrary loan practitioner who is interested in copyright issues, licensing agreements, and their combined impact upon the future of resource sharing.

This monograph identifies five essential elements for an effective policy to promote consumer interests viz. protection, information, advice, education and representation. The author explores each in considerable depth to assess the extent to which this year's Fair Trading Act will contribute to them. Her verdict is that although not as much as might be hoped will be achieved, by and large the Act is a useful measure. It should bring a higher standard to trade practices particularly in the field of selling and promotion. But it can do little to provide consumer education or representation and these the author considers to be major omissions from the present consumer scene.

This paper's main purpose is to deepen the general understanding regarding copyright exceptions and limitations as an important balancing tool of copyright law, particularly for developing countries in Africa. It seeks to address the problematic interplay between copyright exceptions and limitations on the one hand and technological protection measures (TPMs) on the other. It then aims to offer a solution for mitigating the potentially detrimental impact of TPMs on otherwise‐permitted uses of copyright‐protected knowledge materials.

The paper's approach is legal doctrinal research that relies exclusively on written texts.

The paper finds that copyright exceptions and limitations are currently in tension with the legal regulation of TPMs and their circumvention. The two do not seem to be optimally balanced, with some African countries having adopted an unduly restrictive legal approach. The paper therefore suggests a more balanced model that is in keeping with developmental ends and human rights concerns.

The paper makes a meaningful contribution by locating the discussion in Africa and providing a suggested equitable legal approach.

Purpose – The purpose of this paper is to survey views of bankers in Jordan about the usefulness of fair value accounting and major obstacles facing its implementation in practice.

Methodology/Approach – A structured questionnaire was administered to individuals holding high positions in Jordanian banks. The questionnaire covered the respondents' views about the appropriateness of using fair value accounting, the usefulness of fair value figures in terms of their relevance for decision making and the obstacles facing the application of fair value accounting in practice.

Findings – Results of the survey showed that while there was general approval of the use of fair values in financial reporting, there were some reservations about their relevance in terms of predictive value and, more importantly, feedback value. Major obstacles facing the usefulness of fair values in financial reporting included, according to respondents, (1) the possibility of fraud in fair value reporting, (2) the ambiguity of accounting standards on fair value application and (3) the reliability of figures measured using fair value accounting, as opposed to those measured using historical cost accounting.

Social implications – The paper discusses the positive and negative aspects of application of fair value financial reporting in accounting. It discusses how fair value financial reporting may be useful for decision making of users of financial statements and what obstacles may limit this usefulness. The paper also discusses the implications of the findings for Jordan and other emerging economies, including suggested ways to reduce the possible negative effects of fair value accounting.

Originality/Value of paper – Fair value accounting practice is relatively new to Jordan, and the Jordanian context, as a less-developed country with a low-efficiency stock market, is significantly different to the environments in which fair value accounting practices were established. The effects of applying fair value accounting in Jordanian financial reporting practices are under-researched, so this study yields views on the reliability and relevance of fair value measures and the ease of their application in practice that could be specific to the Jordanian environment and differ significantly from results from developed countries. The findings generally support this argument.

In response to demands and opportunities of the labor market, contemporary employers and employees voluntarily are entering into highly customized agreements regarding nonstandard employment terms. We refer to such idiosyncratic deals as “i-deals,” acknowledging that these arrangements are intended to benefit all parties. Examples of i-deals include an employee with highly coveted skills who is compensated more generously than other employees doing comparable work, and an employee who is granted atypically flexible working hours to accommodate certain personal life demands. The nonstandard nature of i-deals is likely to prompt questions about the fairness of the arrangement among three principal stakeholders – employees who receive the i-deal, managers with whom the i-deal is negotiated, and the co-workers of these employees and managers. We analyze issues of fairness that arise in the relationships among all three pairings of these stakeholders through the lenses of four established forms of organizational justice – distributive justice, procedural justice, interpersonal justice, and informational justice. Our discussion sheds light on previously unexplored nuances of i-deals and identifies several neglected theoretical issues of organizational justice. In addition to highlighting these conceptual advances, we also discuss methods by which the fairness of i-deals can be promoted.

The aim is to explain certain disclosure and other obligations of municipal securities dealers when they act as underwriters to municipal securities issuers, as contained in a Municipal Securities Rulemaking Board interpretive notice regarding MSRB Rule G‐17, approved by the Securities and Exchange Commission on May 4, 2012.

The paper explains the basic fair dealing principle; required disclosure by an underwriter; timing, manner, acknowledgement, and substance of disclosures; guidance concerning the role and compensation of the underwriter; disclosures of other conflicts; disclosures required in the case of complex financing structures; guidance concerning underwriter compensation and new issuance pricing; requirements for underwriters to honor retail order periods; and guidance on dealer payments to issuer personnel.

Although most underwriters have always viewed themselves as having a duty of fair dealing to municipal issuers, the MSRB's notice will require underwriters to formalize their procedures. Underwriters will have to develop mandatory disclosures, checklists of potential conflict disclosures, and procedures for receiving written acknowledgments. They will need to rethink how they approach complex financings.

The paper provides practical guidance from experienced securities lawyers.