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1 – 10 of over 100000
Article
Publication date: 9 June 2022

Maryna Glukh, Tetiana Matselyk, Julia Anistatenko, Maryna Anisimova and Kateryna Rohozinnikova

Particular attention has been paid to the need to adapt the sources of financial law of Ukraine to the acquis communautaire. This paper emphasizes that the system of sources of

Abstract

Purpose

Particular attention has been paid to the need to adapt the sources of financial law of Ukraine to the acquis communautaire. This paper emphasizes that the system of sources of financial law is inherently dynamic, which is reflected in the constant development of both its content and external form of expression.

Design/methodology/approach

This paper analyzes the main approaches to determining sources of law. The main features and peculiarities of the sources of financial law in Ukraine have been outlined. The positions of scholars on the characteristics of the sources of financial law of the European Union (EU) have been analyzed.

Findings

It is considered appropriate to allow soft law to belong to one of the sources of financial law. It is established that the adaptation of financial legislation of Ukraine to EU law is due to the following objectives: implementation of theoretical and practical experience of EU member states in the form of European standards enshrined in the sources of EU law; and harmonization of the rules of financial activity in Ukraine to the norms of EU financial law is necessary to ensure the free movement of persons, goods, services and capital.

Originality/value

The directives of the EU that regulate financial relations and the state of their implementation have been described. This paper proposes to improve the sources of financial law of Ukraine to harmonize the national legislation of Ukraine with the standards of the EU.

Details

International Journal of Law and Management, vol. 64 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

Details

Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

Keywords

Article
Publication date: 7 October 2019

Georgy Rusanov

The purpose of this study is to investigate the sources of criminal law in the area of responsibility for economic crimes in Russia and Italy.

Abstract

Purpose

The purpose of this study is to investigate the sources of criminal law in the area of responsibility for economic crimes in Russia and Italy.

Design/methodology/approach

This study is based on the study of five types of sources of criminal law: criminal legislation, legislation of other branches of law in the sphere of regulation of economic relations, legislation of other branches of law in the sphere of protection of economic relations, judicial practice and customs.

Findings

Based on the study of Russian and Italian legislation were revealed: in general, that systems of sources of criminal law in Italy and Russia are similar and based on the legislation.

Originality/value

This is explained by the fact that both countries are close to the Roman-Germanic legal system. It is also an important legislation of other branches of law. It consists of regulatory and protective norms of other branches of law. Court decisions, including decisions of the Constitutional Court and some legal positions of other vessels, are also considered as sources of criminal law.

Details

Journal of Financial Crime, vol. 26 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 13 February 2021

Ginevra Peruginelli, Sara Conti and Chiara Fioravanti

The purpose of this paper is to investigate the initiatives providing legal information during the COVID-19 emergency, focusing on the fundamental role of digital libraries in…

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Abstract

Purpose

The purpose of this paper is to investigate the initiatives providing legal information during the COVID-19 emergency, focusing on the fundamental role of digital libraries in creating, managing and sharing services to support and ensure access to legal information in times of emergency.

Design/methodology/approach

To have an overall view of the legal information on COVID-19 available on digital libraries during the outbreak, a desk-research on the Web was conducted looking for both public and private sources of information. The selection of the sources was based on the type of information and services offered, the quality of information structuring, together with the data updating and the target users.

Findings

The survey provided a huge and heterogeneous amount of legal information resources on COVID-19. The analysis on the source of information selected showed different kinds of approaches adopted by digital libraries in relation to types of information provided, information categorization, target audiences, purposes and services offered.

Research limitations/implications

Two limitations have been identified: lack of previous studies in the domain and size of the samples cited. The conducted research should be seen as the “building block” upon which further research should be broadened and deepened. Limited samples are cited because of a rational choice; nevertheless, future research should be conducted also addressing a quantitative choice on identifying sources.

Practical implications

The research proposes to give users practical guidance, namely, a first set of authoritative sources which gives legal information on COVID-19.

Originality/value

This review paper could be seen as a first study on the issues related to accessing and sharing legal data at the time of the COVID-19; the research could be a starting point for devising a new form of communication of legal information in times of crisis.

Details

Digital Library Perspectives, vol. 37 no. 1
Type: Research Article
ISSN: 2059-5816

Keywords

Book part
Publication date: 30 March 2017

Marc Steffen Rapp and Oliver Trinchera

In this paper, we explore an extensive panel data set covering more than 4,000 listed firms in 16 European countries to study the effects of shareholder protection on ownership…

Abstract

In this paper, we explore an extensive panel data set covering more than 4,000 listed firms in 16 European countries to study the effects of shareholder protection on ownership structure and firm performance. We document a negative firm-level correlation between shareholder protection and ownership concentration. Differentiating between shareholder types, we find that this pattern is mainly driven by strategic investors. In contrast, we find a positive correlation between shareholder protection and block ownership of institutional investors, in particular when we restrict the analysis to independent institutional investors. Finally, we find that independent institutional investors are positively associated with firm valuation as measured by Tobin’s Q. The opposite applies for strategic investors. Overall, our results are consistent with the view that (i) high shareholder protection and (ii) limited ownership by strategic investors make small investors and investors interested in security returns more confident in their investments.

Details

Global Corporate Governance
Type: Book
ISBN: 978-1-78635-165-4

Keywords

Article
Publication date: 1 March 1981

Nicolas Harrison

An outline is given of the various conventional legal information sources both primary and secondary. Examples are given of the use made of judgments and rulings. The format…

Abstract

An outline is given of the various conventional legal information sources both primary and secondary. Examples are given of the use made of judgments and rulings. The format, content and application of such sources are explained, and the need for computer‐based systems discussed. The LEXIS system, launched by Mead Data Control in the USA in 1973 and in the UK in 1980 is introduced. Details are given of the LEXIS libraries (law relating to particular jurisdictions) and file structures. The search logic is demonstrated with examples of search profiles and strategy. There are three sample printouts. No refs.

Details

Program, vol. 15 no. 3
Type: Research Article
ISSN: 0033-0337

Book part
Publication date: 4 September 2019

Barry M. Mitnick and Martin Lewison

Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of

Abstract

Despite the existence of a variety of approaches to the understanding of behavioral and managerial ethics in organizations and business relationships generally, knowledge of organizing systems for fidelity remains in its infancy. We use halakha, or Jewish law, as a model, together with the literature in sociology, economic anthropology, and economics on what it termed “middleman minorities,” and on what we have termed the Landa Problem, the problem of identifying a trustworthy economic exchange partner, to explore this issue.

The article contrasts the differing explanations for trustworthy behavior in these literatures, focusing on the widely referenced work of Avner Greif on the Jewish Maghribi merchants of the eleventh century. We challenge Greif’s argument that cheating among the Magribi was managed chiefly via a rational, self-interested reputational sanctioning system in the closed group of traders. Greif largely ignores a more compelling if potentially complementary argument, which we believe also finds support among the documentary evidence of the Cairo Geniza as reported by Goitein: that the behavior of the Maghribi reflected their deep beliefs and commitment to Jewish law, halakha.

Applying insights from this analysis, we present an explicit theory of heroic marginality, the production of extreme precautionary behaviors to ensure service to the principal.

Generalizing from the case of halakha, the article proposes the construct of a deep code, identifying five defining characteristics of such a code, and suggests that deep codes may act as facilitators of compliance. We also offer speculation on design features employing deep codes that may increase the likelihood of production of behaviors consistent with terminal values of the community.

Details

The Next Phase of Business Ethics: Celebrating 20 Years of REIO
Type: Book
ISBN: 978-1-83867-005-4

Keywords

Article
Publication date: 1 March 1985

Tomas Riha

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely…

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Abstract

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

Details

International Journal of Social Economics, vol. 12 no. 3/4/5
Type: Research Article
ISSN: 0306-8293

Article
Publication date: 1 April 1990

PETER CLINCH

The use of law reports as a source for data on citation patterns in the courts of law has been pioneered in the United States and to some extent in Canada. Very little work has…

Abstract

The use of law reports as a source for data on citation patterns in the courts of law has been pioneered in the United States and to some extent in Canada. Very little work has been undertaken within the English legal system until now. The difficulties faced are noted: the complexity of the court structures and the law reporting system, but above all the limitations of using law reports rather than the original case transcripts which are difficult to obtain. A citation file was built from the citations included in all the issues of fifty‐eight different law report titles issued during 1985. Since there is a degree of duplication in coverage of cases between the law report publications, 5,260 versions of 2,451 unique cases were discovered, yielding a file of 25,868 citations (excluding those to statutory materials). The file was reduced to 11,159 citations (excluding those to statutory materials) by selecting only the longest versions, according to the number of words, of each of the 2,451 cases. Analyses are presented on the general characteristics of the citation file (the proportion of citations to each of twenty‐four different material types), the frequency of citation to statutory materials, case law and other materials (each cross‐tabulated by citing court, subject matter of the citing case and, except for statutory materials, whether the citation occurred in argument by counsel only or in the judgement). For case law only further analyses were performed to identify the jurisdiction of cited cases, self citation practice by different courts, the ageing of authority, the law report titles from which cited cases were taken, the use of unreported cases, and the occurrence of cases without citations to earlier case law.

Details

Journal of Documentation, vol. 46 no. 4
Type: Research Article
ISSN: 0022-0418

Article
Publication date: 17 April 2020

Ellen Haggar

The purpose of this paper is to analyse George Orwell's diaries through an information literacy lens. Orwell is well known for his dedication to freedom of speech and objective…

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Abstract

Purpose

The purpose of this paper is to analyse George Orwell's diaries through an information literacy lens. Orwell is well known for his dedication to freedom of speech and objective truth, and his novel Nineteen Eighty-Four is often used as a lens through which to view the fake news phenomenon. This paper will examine Orwell's diaries in relation to UNESCO's Five Laws of Media and Information Literacy to examine how information literacy concepts can be traced in historical documents.

Design/methodology/approach

This paper will use a content analysis method to explore Orwell's relationship to information literacy. Two of Orwell's political diaries from the period 1940–42 were coded for key themes related to the ways in which Orwell discusses and evaluates information and news. These themes were then compared to UNESCO Five Laws of Media and Information Literacy. Textual analysis software NVivo 12 was used to perform keyword searches and word frequency queries in the digitised diaries.

Findings

The findings show that while Orwell's diaries and the Five Laws did not share terminology, they did share ideas on bias and access to information. They also extend the history of information literacy research and practice by illustrating how concerns about the need to evaluate information sources are represented within historical literature.

Originality/value

This paper combines historical research with textual analysis to bring a unique historical perspective to information literacy, demonstrating that “fake news” is not a recent phenomenon, and that the tools to fight it may also lie in historical research.

Details

Journal of Documentation, vol. 76 no. 5
Type: Research Article
ISSN: 0022-0418

Keywords

1 – 10 of over 100000