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Following in the footsteps of critics of the 1920s and 1930s, Caleb Foote's 1954 study of the bail system in Philadelphia set the agenda for bail reform in the United States focusing on judicial discretion and the inequities of a predominantly financially based pretrial detention system. This article argues that the bail reform movement originating in the 1960s fell short of its objectives in its failure to engage judges in the business of reform. From Foote's study on, Philadelphia has played a role historically in studies of bail, detention, and reform. The article considers the experience of Philadelphia's judicial pretrial release guidelines innovation from the 1980s to the present and its implications as an important contemporary bail reform strategy in addressing the problems of bail, release, and detention practices. The implications of the judge-centered pretrial release guidelines strategy for addressing pretrial release problems in urban state court systems are discussed in light of the original aims and issues of early bail reform.

The purpose of this paper is to present a critical analysis of the concept of “change of circumstances” as a justification for judicial revision of contracts.

The study analyses international legal texts on the subject in the light of a decision of the Inner House of the Court of Session in Scotland, Lloyds TSB Foundation for Scotland v. Lloyds Banking Group plc [2011] CSIH 87 (currently subject to appeal to the UK Supreme Court).

Whatever the merits of a change of circumstances doctrine, the Lloyds case does not provide a good example for its application.

The scope of a change of circumstances doctrine should be tested by further comparative study.

This is the first consideration of the Lloyds case in an international and comparative context.

The purpose of this paper is to look at auditor obligations to their clients and potentially to third parties such as investors, with a focus on the quality of financial disclosure in an evolving legal framework.

The article outlines and compares established and emerging trends relative to information disclosure and contractual performance in parallel contexts where information asymmetry exists. In particular, this article considers the disclosure regime that has evolved in the insurance industry to address the substantial imbalance in the level of knowledge possessed by the insured in comparison to the prospective insurer. Abductive reasoning is used to identify causal constructs that explain the data pattern from which the theorised potential for judicial revision of the interpretation of “true and fair” in line with “good faith” in legal regulation is derived.

The authors conclude that there is little doubt that a duty of good faith in relation to auditor-company contractual dealings and potentially a broader good faith duty to third parties such as investors in companies may be on the horizon.

In the context of stated objectives by organisations such as the International Federation of Accountants to reconcile ethical and technical skills in the wake of the global financial crisis, there is an increased need to rebuild public and investor confidence in the underpinning integrity of financial reporting. This paper offers a perspective on one way to achieve this by recognising the similarities in the information asymmetry relationships in the insurance industry and how the notion of “good faith” in that relationship could be useful in the audit situation.

As an on‐going political process, the European Union has had complex effects on the economic and social contract in and between its member countries. Some consequences may not have been expected, and not the least of these has been the way in which the rules developed for the Community have impacted on national sovereign law‐making powers. This was precisely illustrated in a United Kingdom discrimination case about the assessment of compensation. While the national law fixed a compensation limit, the effect of Community law rules was such that this limit had to be ignored by the national courts. Understanding how this result could be achieved is not merely a matter of academic interest. It is important for any business undertaking proposing to establish subsidiaries either in the present Union or in the many Eastern European countries which are lining up to gain membership. More generally, the lessons of the European Union experience can inform debate internationally about securing social rights in trade blocs which have either been recently formed or which are in the process of creation.

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

This article describes and clarifies the human rights of persons with disabilities in the context of detention in light of the recently adopted and already in force Convention on the Rights of Persons with Disabilities (the Convention). Focusing on the Convention, the article sheds light on the legality of certain forms of detention affecting persons with disabilities, the substantive and procedural requirements for their detention, and on their rights in relation to conditions of detention. This article also provides an account of the different treatments and practices inflicted on persons with disabilities in prisons and other institutions and assesses whether they constitute torture and ill treatment. The authors argue that the Convention on the Rights of Persons with Disabilities represents a paradigm shift that requires States to modify and adopt laws, policies and practices that fully respect the right to liberty of persons with disabilities, and their equal enjoyment of rights while in detention, including the right to be free from torture and ill treatment.

The purpose of this paper is to set out the similarities and differences between the legal frameworks for safeguarding children and adults. It presents the case for developing a Transitional Safeguarding approach to create an integrated paradigm for safeguarding young people that better meets their developmental needs and better reflects the nature of harms young people face.

This paper draws on the key principles of the Children Act 1989 and the Care Act 2014 and discusses their similarities and differences. It then introduces two approaches to safeguarding: Making Safeguarding Personal (MSP); and transitional safeguarding; that can inform safeguarding work with young people. Other legal frameworks that influence safeguarding practices, such as the Mental Capacity Act 2005 and the Human Rights Act 1998, are also discussed.

Safeguarding practice still operates within a child/adult binary; neither safeguarding system adequately meets the needs of young people. Transitional Safeguarding advocates an approach to working with young people that is relational, developmental and contextual. MSP focuses on the wishes of the person at risk from abuse or neglect and their desired outcomes. This is also central to a Transitional Safeguarding approach, which is participative, evidence informed and promotes equalities, diversity and inclusion.

Building a case for developing MSP for young people means that local partnerships could create the type of service that best meets local needs, whilst ensuring their services are participative and responsive to the specific safeguarding needs of individual young people.

This paper promotes applying the principles of MSP to safeguarding practice with young people. It argues that the differences between the children and adult legislative frameworks are not so great that they would inhibit this approach to safeguarding young people.

The purpose of this paper selected by ICIL 2019 committee in Rome is to demonstrate the current importance of the internet in the protection of democracy in developting countries.

It is intended to make a comparison with the growing and current phenomenon of Brazilian disinformation with other contemporary phenomena related to new technologies through literature review methodology.

The Brazilian elections in 2018 represent an authentic model in a post-Cambridge Analytical phase where the myth of the sanctity of data has been broken. The big influence of the algorithmic revolution on democracies in Latin America has never been more evident. The misuse of algorithms created an artificial environment that does not put us in contact with different realities; the consequences of this conjuncture have the deepest impacts, especially in countries that rely on a deficient educational system.

Besides that, the broad use of zero-rating on the internet delivery in developing countries is also considered a factor of fake news dissemination. The information bubbles promote political polarization to the detriment of diversity – and the diversity is par excellence one of the pillars of democracy.

The research about the impact that the phenomenon of disinformation has on underdeveloped countries, it is essential to analyze the new role of the legislator in the elaboration of hypercomplex laws with multi-stakeholder interests that respect the essential core of digital human rights as the freedom of expression online.

This study aims to provide the main contents of the revision of the 2023 OECD Guidelines for Multinational Enterprises and suggest implications for the Korean government and multinational enterprises.

Following the brief history of the revision of OECD Guidelines for Multinational Enterprises, this study reviews and evaluates major substantive and procedural revisions of the 2023 OECD Guidelines, and then suggests countermeasures for Korean government and businesses.

The most significant substantive change of the 2023 revision is that expectations for environmental due diligence and disclosure obligations, including climate change and biodiversity, for multinational enterprises have been expanded and strengthened. Regarding procedural changes, the biggest change is the introduction of a basis rule for the National Contact Points for Responsible Business Conduct (NCPs for RBC) to judge each issue and a rule that the final statement must include follow-up details and deadlines, which is expected to strengthen the effectiveness of the NCP dispute resolution mechanism.

This study is the first academic paper to introduce major substantive and procedural revisions to the 2023 OECD Guidelines for Multinational Enterprises in Korea. This study also provides implications for the Korean government and companies following the 2023 revised OECD Guidelines for Multinational Enterprises as follows. First, the Korean government must establish a public–private partnership to closely communicate to prevent Korean companies from being harmed by failing to meet strengthening international Environment, Social and Governance (ESG) standards. In addition, Korean government should actively participate in ESG-related international forums, including the OECD, and strive to reflect the needs and interests of Korean companies. Second, the Korean NCP should strengthen its activities to prevent potential damage by expanding education and promotions for Korean businesses on related overseas legislative trends and NCP dispute case studies so that Korean companies can effectively deal with the strengthened ESG standards. Third, Korean multinational enterprises should preemptively establish an advanced ESG management system to seize new opportunities in the global supply chain previously concentrated in China and India in the process of reorganizing global supply chains according to the trend of strengthening ESG standards and the US value alliance strategy.