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This paper aims to explore the evolution of the notion of peremptory norms (Jus Cogens) in international law through the work of the International Law Commission on unilateral acts.

The study depended on analyzing the work of the International Law Commission on two topics: Unilateral Acts 2006 and Reservations to treaties 2011 to reveal the relation between jus cogens and unilateral acts.

Jus cogens restrict unilateral acts like treaties due to the recognition of the importance and necessity of the concept of Jus cogens in protecting the fundamental interests of the international community.

States must be compatible with jus cogens when making any reservation on a treaty and also when taking any unilateral act.

This paper reveals the importance of jus cogens in promoting the values of the international community and the need of such notion to protect the common interest of that community.

The main purpose of this paper is to approach the legal problems of mass privatisation in Poland. The authors present the structure of national investment funds which intend to be the experimental financial intermediaries in Poland. Their assets are quoted on the Stock Exchange in Warsaw from the beginning of May 1997. New and controversial roles of management firms are discussed in this paper.

The Foreign Corrupt Practices Act (FCPA) of 1977 and its amendment – the Trade and Competitive Act of 1988 – are unique not only in the history of the accounting and auditing profession, but also in international law. The Acts raised awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign officials, political parties and governments to secure or maintain contracts overseas. Its uniqueness is also due to the fact that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of ethics. The research traces the history of the FCPA before and after its enactment, the role played by the various branches of the United States Government – Congress, Department of Justice, Securities Exchange commission (SEC), Central Intelligence Agency (CIA) and the Internal Revenue Service (IRS); the contributions made by professional associations such as the American Institute of Certified Public Accountants (AICFA), the Institute of Internal Auditors (IIA), the American Bar Association (ABA); and, finally, the role played by various international organizations such as the United Nations (UN), the Organization for Economic Cooperation and Development (OECD), the World Trade Organization (WTO) and the International Federation of Accountants (IFAC). A cultural, ethical and legalistic background will give a better understanding of the FCPA as wll as the rationale for its controversy.

The purpose of this paper is to provide a holistic and cohesive overview of the development of GATT, Article XX; critically focussing, in particular, on whether the interpretation of the provision permits developed member states to embark on unilateral and protectionist actions.

The methodology for this paper was to assess and review the developing jurisprudence of the World Trade Organization (WTO) that relates to the use of Article XX. The paper adopts a chronological critique to analyse the development of the law; included in this is academic theory that underpins and proffers an explanation for the development.

This paper suggests that while Article XX exists as a potential target to permit unilateral action by developed nations, it does not create a guise for unilateralism and protectionism due to the interpretation afforded to the “Chapeau”.

The paper demonstrates an expansive collection of WTO jurisprudence and case authorities to illustrate the overarching interpretation of Article XX; in doing so, it allows those associated with the WTO to gain a practical overview of the holistic workings of Article XX.

Through demonstration of Article XX, and its interpretation, this paper outlines the social values and norms most likely to enjoy a privileged status to override WTO obligations. This paper also espouses what social values may develop in the future to be classified within Article XX.

This paper provides an original insight by considering holistically, rather than narrowly, the interpretation of Article XX.

The increased integration of national economies and the belief that international trade is beneficial to societies has led to the formation of the World Trade Organization (WTO), to regulate the conduct of international trade by national governments. Using US domestic legislation and case laws, as well as the provisions of the General Agreement on Tariffs and Trade (GATT) 1994, the purpose of this paper is to analyze the legality or otherwise of the recent imposition of unilateral trade tariffs by the USA on China.

This paper adopts a doctrinal approach through a critical review of extant legislation and case laws. Drawing from existing literature in the area of WTO and international trade law, the paper argues that the imposition of tariffs by the Trump administration is outside the scope provided for by the WTO rules.

The paper finds that the imposition of unilateral tariffs by the Trump Government, while in breach of US domestic legislation and case laws, as well as the country’s obligations under the GATT 1994, portends a clear danger to the continued existence of the WTO and to international trade in general.

This paper is an original study of the author, which extends the body of knowledge in the area of international trade law, by analyzing the possible implications of the imposition of trade tariffs by the USA on China and offering suggestions on how the impasse can be resolved.

Corporate social responsibility (CSR) is an emerging field whose norms are still being written and rewritten. The concept of CSR as we know it today¹ started in the United States in the 1970s and 1980s and slowly spread to other developed countries in the 1980s and 1990s. The French for corporate social responsibility is Responsabilité sociale de l'entreprise (RSE), a nearly literal translation which however diverges to some extent from the original English. The concept is still unclear despite having been the subject of an increasing number of academic and professional papers, in management as well as in law journals. In the present study, we shall use the definition as set by the European Commission (2001), which defines it as ‘a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis’. The European Commission in its Communication to the Parliament (2006) has stressed the fact that ‘it is about enterprises deciding to go beyond minimum legal requirements and obligations (our emphasis) stemming from collective agreements in order to address societal needs’. The second part of the definition is often omitted, but is at the crux of the problem of determining where CSR begins and ends. Corporate practices which involve ethical, social or environmental problems are defined as CSR practices only if companies go above and beyond their legal obligations. It should also be noted that the definition does not specify which guidelines to take into account in order to identify the standards to be applied in any given circumstances.

In attempting an examination of the contractual and normative concepts of the collective agreement, some ideas are tentatively put forward in the pages which follow hoping that they will stimulate the reader's mind and open areas for further discussion.

An ongoing debate in social exchange theory centers on the benefits and drawbacks of reciprocal versus negotiated exchange for dyadic relationships. Lawler's affect theory of social exchange argues that the interdependent nature of negotiated exchange enhances commitment to exchange relations, whereas Molm's reciprocity theory suggests that reciprocal exchange fosters more integrative bonds than the bilateral agreements of negotiation. In this chapter, we use data from in-depth, semi-structured interviews with poor and working-class couples to explore the effects of both types of exchange on relationship satisfaction. Consistent with reciprocity theory, we find that couples who engage in reciprocal exchange are happier and more satisfied with their relationship than those who explicitly negotiate the division of labor in their households and that the expressive value of these exchanges play an important role in this outcome. However, reciprocity is not enough. As predicted by the affect theory, the couples with the best outcomes also perceive supporting a family as a highly interdependent task, regardless of their family structure. Our results point to the complementary nature of these two theories in a natural social setting.

The coordination difficulties and risks inherent to business conduct are magnified in alliance relationships, posing a greater challenge for partners. The purpose of this paper is to propose real option perspective to examine how relational risk perceptions shape commitment behaviour in biotechnology alliance relationships.

The hypotheses are tested with survey data on 344 alliance relationships of European Biotechnology small to medium‐sized enterprises (SMEs).

This paper suggests that commitment can be seen as a real option, which reduces the degree of asymmetry of information concerning a partner's behaviour. The findings stress that endogenous uncertainty makes unilateral commitment more attractive, but the conclusion does not show that it enhance perceived relationship effectiveness for the party that unilaterally commits in a unique time period.

Nevertheless, within this paper the real options logic to alliance commitments was applied to single dyadic relationships given the alliances were considered an optional context. It would be worthwhile to insert the unilateral commitment decisions for one alliance in the overall portfolio of potential future opportunities.

From a managerial point‐of‐view, this paper shows that unilateral commitments can be seen as the expression of an optional behaviour. These commitments will not benefit the organization in the short term. Managers should adopt a holistic approach and consider all aspects of this problem.

This paper tests a model of unilateral commitment and provides empirical evidence to explain some managerial behaviors.

With the debt crisis that has been impacting many countries in the Global South since 2015, its spectacular acceleration following the collateral effects of the COVID-19 pandemic, and the ever-increasing weight of “new” creditors (China, Gulf countries, and private creditors), the old debate for the creation of an international sovereign debt restructuring mechanism under the aegis of the United Nations has resurfaced. Although such a mechanism could constitute a real advance compared to the current situation, it remains very hypothetical, both because of its limits and because of the complexity of the process to be undertaken in view of the adoption of an international treaty endorsing its creation. Above all, it ignores the sovereignty of states and the right to self-determination of peoples. Other solutions exist, which are less complicated, less expensive, and not at all less legitimate, among which the establishment of a moratorium with interest freeze and the creation of an audit committee with citizen participation aiming at canceling or repudiating the illegitimate debts with regard to international law and national legal provisions.