This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.

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A collection of original contributions by philosophers working in the ethics of punishment, gathering new perspectives on various challenging topics including punishment and forgiveness, dignity, discrimination, public opinion, torture, rehabilitation, and restitution.

This work deals with the applications of Semantic Publishing technologies in the legal domain, i.e., the use of Semantic Web technologies to address issues related to the Legal Scholarly Publishing. Research in the field of Law has a long tradition in the application of semantic technologies, such as Semantic Web and Linked Data, to real-world scenarios. This book investigates and proposes solutions for three main issues that Semantic Publishing needs to address within the context of the Legal Scholarly Publishing: the need of tools for linking document text to a formal representation of its meaning; the lack of complete metadata schemas for describing documents according to the publishing vocabulary and the absence of effective tools and user interfaces for easily acting on semantic publishing models and theories.

In particular, this work introduces EARMARK, a markup meta language that allows one to create markup documents without the structural and semantic limits imposed by markup languages such as XML. EARMARK is a platform to link the content layer of a document with its intended formal semantics and it can be used with the Semantic Publishing and Referencing (SPAR) Ontologies, another topic in this book. SPAR Ontologies are a collection of formal models providing an upper semantic layer for describing the publishing domain. Using EARMARK as a foundation for SPAR descriptions opens up to a semantic characterisation of all the aspects of a document and of its parts. Finally, four user-friendly tools are introduced: LODE, KC-Viz, Graffoo and Gaffe. They were expressly developed to facilitate the interaction of publishers and domain experts with Semantic Publishing technologies by shielding such users from the underlying formalisms and semantic models of such technologies.

The concept of religious freedom is the favoured modern human rights concept, with which the modern world hopes to tackle the phenomenon of religious pluralism, as our modern existence in an electronically shrinking globe comes to be increasingly characterised by this phenomenon. To begin with, the concept of religious freedom, as embodied in Article 18 of the Universal Declaration of Human Rights, seems self-evident in nature. It is the claim of this book, however, that although emblematic on the one hand, the concept is also problematic on the other, and the implications of the concept of religious freedom are far from self-evident, despite the ready acceptance the term receives as embodying a worthwhile goal. This book therefore problematizes the concept along legal, constitutional, ethical and theological lines, and especially from the perspective of religious studies, so that religious freedom in the world could be enlarged in a way which promotes human flourishing.

Legal theorists consider their discipline as an objective endeavour in line with other fields of science. Objectivity in science is generally regarded as a fundamental condition, informing how science should be practised and how truths may be found. Objective scientists venture to uncover empirical truths about the world and ought to eliminate personal biases, prior commitments and emotional involvement. However, legal theorists are inevitably bound up with a given legal culture. Consequently, their scholarly work derives at least in part from this environment and their subtle interaction with it. This book questions critically, in novel ways and from various perspectives, the possibilities of objectivity of legal theory in the twenty-first century. It transpires that legal theory is unavoidably confronted with varying conceptions of law, underlying ideologies, approaches to legal method, argumentation and discourse etc, which limit the possibilities of 'objectivity' in law and in legal reasoning. The authors of this book reveal some of these underlying notions and discuss their consequences for legal theory.

The essays in this volume concern the topic of legal rights, how they are related to morality, the place of rights on moral theory, and the legal recognition of rights.

This text addresses the corporate causes of the collapse of the Qing Dynasty and the emergence of modern Republican China. Weaving together political, legal and business histories, it focuses on the key relationship between China, cement and corporations, and demonstrates how the particular circumstances of cement manufacturing in nineteenth- and early twentieth-century China serve to illuminate key aspects of Chinese political economy and illustrate the importance of legal frameworks in the emergence of industrial enterprises. Examining the centrality of legal personality in China's historical story, seen from the angle of cement manufacturing corporations, it offers an alternative historical perspective on the making of the modern Chinese States and delves into the involvement of larger-than-life historical figures of modern China such as Yuan Shikai, Chiang Kai-shek and the revolutionary and the father of modern China, Sun Yat-sen, in the unfolding of these events.

This book presents the results of research project financed by the Hague Institute for the Internationalization of Law (HiiL) and carried out at the Tilburg Law and Economics Center (TILEC) of Tilburg University. The project team shows that globalization, instead of threatening national legal systems, put them in a new role and gives them continuing relevance. First of all, once one takes a more functional view of the law, based on law and economics and comparative law literature, harmonization or unification of national legal systems is no longer a foregone conclusion. Secondly, fundamental constitutional principles continue to bear in the era of multi-level and transnational governance: they become governance principles, divorced from specific institutional settings. Finally, looking beyond regulatory competition and comparative law, legal emulation provides a rich and fruitful model to explain the interplay between legal systems. This book explores these three themes, both at a theoretical level and in the light of specific examples.

This book provides essential legal information on state secession in an innovative manner: unlike conventional approaches, which invariably focus on whether there is a right to secession, here the discussion centers on how secessionist conflicts can be effectively resolved. To that end, the book not only reveals the inadequacy of the current international legal framework, but also carefully considers how relevant actors can work to improve the legal system. In short, it argues that secessionists and non-secessionists should conclude an agreement to reconcile their conflicting rights to self-determination, while external actors should do their utmost to ensure the success of these efforts. Positive external involvement requires external actors to refrain from the use of force and to participate more rationally in secessionist conflicts. Given its subject matter, the book will appeal to a broad readership, including students and researchers in international law, international relations and ethnic studies, as well as enthusiasts in these fields.

This book explores the relationship between custom and Islamic law and seeks to uncover the role of custom in the construction of legal rulings. On a deeper level, however, it deals with the perennial problem of change and continuity in the Islamic legal tradition (or any tradition for that matter). It is argued that custom ("urf" and "adah") was one of the important tools that the jurists used to accommodate change and to adjust the rulings of shariah to the ever changing conditions in particular social and historical contexts. The book presents a diachronic study of the development of the concept of custom (and the different terms that have been associated with it) in the Islamic legal tradition.

This volume provides discussions of both the concept of responsibility and of punishment, and of both individual and collective responsibility. It provides in-depth Socratic and Kantian bases for a new version of retributivism, and defends that version against the main criticisms that have been raised against retributivism in general. It includes chapters on criminal recidivism and capital punishment, as well as one on forgiveness, apology and punishment that is congruent with the basic precepts of the new retributivism defended therein. Finally, chapters on corporate responsibility and punishment are included, with a closing chapter on holding the U.S. accountable for its most recent invasion and occupation of Iraq. The book is well-focused but also presents the widest ranging set of topics of any book of its kind as it demonstrates how the concepts of responsibility and punishment apply to some of the most important problems of our time.

"This is one of the best books on punishment, and the Fourth Edition continues its tradition of excellence. The book connects punishment importantly to moral responsibility and desert, and it is comprehensive in its scope, both addressing abstract, theoretical issues and applied issues as well. The topics treated include collective responsibility, apology, forgiveness, capital punishment, and war crimes. Highly recommended."-John Martin Fischer, Distinguished Professor of Philosophy, University of California, Riverside."

Why do people evade paying taxes? This is the central question addressed in this volume by Robert McGee and a multidisciplinary group of contributors from around the world. Applying insights from economics, public finance, political science, law, philosophy, theology and sociology, the authors consider the complex motivations for not paying taxes and the conditions under which this behavior might be rationalized. Applying theoretical approaches as well as empirical research, The Ethics of Tax Evasion considers three general arguments for tax evasion: (1) in cases where the government is corrupt or engaged in human rights abuses; (2) where citizens claim inability to pay, unfairness in the tax system, paying for things that do not benefit the taxpayer, excessively high tax rates, or where taxes are used to support an unpopular war; and (3) through philosophical, moral, or religious opposition. The authors further explore these issues by asking whether attitudes toward tax evasion differ by country or other demographic variables such as gender, age, ethnicity, income level, marital status, education or religion. The result is a multi-faceted analysis of tax evasion in cultural and institutional context, and, more generally, a study in ethical dilemmas and rational decision making.

Affirmative action can generally be described as preferential treatment for minorities and women in jobs, educational opportunities, and receipt of other benefits. However, its origin and meaning remain relatively obscure. This study is designed to provide clarity and to strengthen the position of affirmative action amidst the controversy that surrounds it. Under attack across the nation, affirmative action is at a nadir. Gray contends that the grounds for defending affirmative action are based in ideas of social justice and can be found in the writings of philosophers, polemicists, and judges. One can organize these ideas according to four modes of thought which allow exhaustive treatment of the subject.

Each mode of thought is concisely explained and then developed through the analysis of current philosophical thought; next, it is applied to the case law. This study boldly defines affirmative action as part of the quest for social justice. It takes affirmative action away from the tort law of causation by going as far back as Aristotle to show that private corrective justice is not an apt model for affirmative action. Gray concludes that such action is best promoted by the voices of diversity and rhetoric. Thus, dialogue and debate remain the best support for affirmative action.

In the two related works in this volume, Bentham offers a detailed critique of William Blackstone's Commentaries on the Laws of England (1765-9). In "Comment on the Commentaries," on which Bentham began work in 1774, he exposes the fallacies which he claims to have detected in Blackstone, and criticizes the theory of the Common Law. He goes on to provide important reflections on the nature of law, and more particularly on the nature of customary and of statute law, and on judicial interpretation.
A Fragment on Government, which was published in 1776, was detached from the "Comment on the Commentaries." Concentrating on a passage of five or six pages in which Blackstone discusses the origin of society and government, Bentham offers three main criticisms. First, he criticizes Blackstone's methodology for failing to distinguish between the role of the expositor and the role of the censor, and thereby confusing the question of what the law is with the question of what the law ought to be. Second, he criticizes Blackstone's assumption that the theory of the social contract represents an adequate justification of the obligation to obey government. Third, he criticizes Blackstone's theory of sovereignty, which claims that in every state there must exist some absolute, undivided power, whose commands are law. Bentham points to the existence of states where sovereign power is both divided and limited.
In these two works, published by OUP for the first time, Bentham outlines a number of themes which he goes on to develop in his later works: the principle of utility; the importance of a "natural arrangement" for a legal system; the point at which resistance to government becomesjustifiable; the exposition of legal terms; and much more.
The volume also contains Bentham's "Preface" intended for, but not published in, the second edition of A Fragment on Government, which appeared in 1823. Having by this committed himself to political radicalism, Bentham uses this occasion to reflect on the text and the circumstances in which it was produced.
The text has been edited by H.L.A. Hart and J.H. Burns, whose reputations in their respective fields of legal theory and history of political thought are unsurpassed. The volume contains an Editorial Introduction which explains the provenance of the text, and the method of presentation. The texts are fully annotated with textual and historical notes, and the volume is completed with a detailed subject index, based on a methodology devised by Hart.

This book tells the story of how, over centuries, people, society and culture created laws affecting supply of information. In the 21 century, uniform global copyright laws are claimed to be indispensable to the success of entertainment, internet and other information industries. Do copyright laws encourage information flow? Many say that copyright laws limit dissemination, harming society. In the last 300 years, industries armed with copyrights controlled output and distribution. Now the internet's disruption of economic patterns may radically reshape information regulation. Information freedom, a source of emancipation, may change the world.

This book focuses on the reality of China's modern judiciary, systematically demonstrating and discussing the judicial philosophy and judicial ethics as applied by Chinese courts and judges. In order to illustrate the methods of jurisprudence and sociology of law in the context of China's judicial practice and practicability of applicable laws, it also addresses judicial methodology and Chinese judges' trial methods. Based on comparative study and aiming at global judicial reform, the book provides valuable guidance and insights for readers pursuing a detailed understanding of modern Chinese judiciary, Chinese judges and Chinese rule of law. The book is intended to primarily serve the need of legal professionals around the world, in particular those who are interested in China's judicial system.

Erasmus' Adages-a vast collection of the proverbial wisdom of Greek and Roman antiquity-was published in 1508 and became one of the most influential works of the Renaissance. It also marked a turning point in the history of Western thinking about literary property. At once a singularly successful commercial product of the new printing industry and a repository of intellectual wealth, the Adages looks ahead to the development of copyright and back to an ancient philosophical tradition that ideas should be universally shared in the spirit of friendship. In this elegant and tightly argued book, Kathy Eden focuses on both the commitment to friendship and common property that Erasmus shares with his favorite philosophers-Pythagoras, Plato, and Christ-and the early history of private property that gradually transforms European attitudes concerning the right to copy. In the process she accounts for the peculiar shape of Erasmus' collection of more than 3,000 proverbs and provides insightful readings of such ancient philosophical and religious thinkers as Pythagoras, Plato, Aristotle, Cicero, Iamblichus, Tertullian, Basil, Jerome, and Augustine.

This book addresses the principle of proportionality, which is currently one of the most important instruments of judicial review, from both analytical and theory of law perspectives. As such, the analysis provided is far more comprehensive and can be applied to all areas of law, not just constitutional law. On the one hand, the volume offers a broad perspective on several aspects related to proportionality, such as its structure, the balancing methodology and the distinction between rules and principles. On the other, it provides an innovative, normativist and analytical approach to proportionality, helping readers understand its structure and behaviour.

Since the fall of communism, laissez-faire capitalism has experienced renewed popularity. Flush with victory, the United States has embraced a particularly narrow and single-minded definition of capitalism and aggressively exported it worldwide. The defining trait of this brand of capitalism is an unwavering reverence for the icons of the market. Although promoted as a laissez-faire form of capitalism, it actually reflects the very evils of selfishness and greed by entrepreneurs that concerned Adam Smith.

Capitalism, however, can thrive without an extreme emphasis on efficiency and personal autonomy. Americans often forget that theirs is a rather peculiar form of capitalism, that other Western nations successfully maintain capitalistic systems that are fundamentally more balanced and nuanced in their effect on society. The unnecessarily inhumane aspects of American capitalism become apparent when compared to Canadian and Western European societies, with their more generous policies regarding affirmative action, accommodation for disabled persons, and family and medical leave for pregnant woman and their partners.

In American Law in the Age of Hypercapitalism, Ruth Colker examines how American law purports to reflect--and actively promotes--a laissez-faire capitalism that disproportionately benefits the entrepreneurial class. Colker proposes that the quality of American life depends also on fairness and equality rather than simply the single-minded and formulaic pursuit of efficiency and utility.

Sir Frederick Pollock wrote that 'English-speaking lawyers ...have specialised the name of Equity'. It is typical for legal textbooks on the law of equity to acknowledge the diverse ways in which the word 'equity' is used and then to focus on the legal sense of the word to the exclusion of all others. There may be a professional responsibility on textbook writers to do just that. If so, there is a counterpart responsibility to read the law imaginatively and to read what non-lawyers have said of equity with an open mind. This book is an exploration of the meaning of equity as artists and thinkers have portrayed it within the law and without. Watt finds in law and literature an equity that is necessary to good life and good law but which does not require us to subscribe to a moral or 'natural law' ideal. It is an equity that takes a principled and practical stand against rigid formalism and unthinking routine in law and life, and so provides timely resistance to current forces of extremism and entitlement culture. The project is an educational one in the true etymological sense of leading the reader out into new territory. The book will provide the legal scholar with deep insight into the rhetorical, literary and historical foundations of the idea of equity in law, and it will provide the law student with a cultural history of, and an imaginative introduction to, the technical law of equity and trusts. Scholars and students of such disciplines as literature, classics, history, theology, theatre and rhetoric will discover new insights into the art of equity in the law and beyond. Along the way, Watt offers a new theory on the naming of Dickens' chancery case Jarndyce and Jarndyce and suggests a new connection between Shakespeare and the origin of equity in modern law. 'This beautiful book, deeply learned in the branch of jurisprudence we call equity and deeply engaged with the western literary tradition, gives new life to equity in the legal sense by connecting it with equity in the larger sense: as it is defined both in ordinary language and experience and by great writers, especially Dickens and Shakespeare. Equity Stirring transforms our sense of what equity is and can be and demonstrates in a new and graceful way the importance of connecting law with other arts of mind and language.' James Boyd White, author of Living Speech: Resisting the Empire of Force 'Equity Stirring' is a fine example of interdisciplinary legal scholarship at its best. Watt has managed to produce a book that is fresh and innovative, and thoroughly accessible. Deploying a range of familiar, and not so familiar, texts from across the humanities, Watt has presented a fascinating historical and literary commentary on the evolution of modern ideas of justice and equity. Ian Ward, Professor of Law at the University of Newcastle upon Tyne. "this is an important, compendious, and thought-provoking work that should be on the shelves of everyone interested in equity studies." Mark Fortier, Law and Literature "there is much of interest to the legal historian...the book's insights and erudition did engage this rather sceptical reader, who would like to believe that equity could achieve justice, but fears rather that it can only be as fair as the court dispensing it." Rosemary Auchmuty, The Journal of Legal History "With luck, Equity Stirring will stir...taxonomic positivists from their culture of entitlement, waking them to the possibility that law and justice do not form the perfect quadration". Nick Piska, Social & Legal Studies "a highly imaginative, original and refreshing foray into the legal and ethical import of concepts too often thought to be difficult, archaic and obscure...Watt gives us a way into the subject which is forceful in its imaginative reach and its ethical import..." David Gurnham, Law, Culture and the Humanities

Economic analysis of law is an interesting and challenging attempt to employ the concepts and reasoning methods of modern economic theory so as to gain a deeper understanding of legal problems. According to Richard A. Posner it is the role of the law to encourage market competition and, where the market fails because transaction costs are too high, to simulate the result of competitive markets. This would maximize economic efficiency and social wealth.

In this work, the lawyer and economist Klaus Mathis critically appraises Posner s normative justification of the efficiency paradigm from the perspective of the philosophy of law. Posner acknowledges the influences of Adam Smith and Jeremy Bentham, whom he views as the founders of normative economics. He subscribes to Smith s faith in the market as an ideal allocation model, and to Bentham s ethical consequentialism. Finally, aligning himself with John Rawls s contract theory, he seeks to legitimize his concept of wealth maximization with a consensus theory approach.

In his interdisciplinary study, the author points out the possibilities as well as the limits of economic analysis of law. It provides a method of analysing the law which, while very helpful, is also rather specific. The efficiency arguments therefore need to be incorporated into a process for resolving value conflicts. In a democracy this must take place within the political decision-making process. In this clearly written work, Klaus Mathis succeeds in making even non-economists more aware of the economic aspects of the law."

This unique publication offers a complete history of Roman law, from its early beginnings through to its resurgence in Europe where it was widely applied until the eighteenth century. Besides a detailed overview of the sources of Roman law, the book also includes sections on private and criminal law and procedure, with special attention given to those aspects of Roman law that have particular importance to today's lawyer. The last three chapters of the book offer an overview of the history of Roman law from the early Middle Ages to modern times and illustrate the way in which Roman law furnished the basis of contemporary civil law systems. In this part, special attention is given to the factors that warranted the revival and subsequent reception of Roman law as the 'common law' of Continental Europe. Combining the perspectives of legal history with those of social and political history, the book can be profitably read by students and scholars, as well as by general readers with an interest in ancient and early European legal history. The civil law tradition is the oldest legal tradition in the world today, embracing many legal systems currently in force in Continental Europe, Latin America and other parts of the world. Despite the considerable differences in the substantive laws of civil law countries, a fundamental unity exists between them. The most obvious element of unity is the fact that the civil law systems are all derived from the same sources and their legal institutions are classified in accordance with a commonly accepted scheme existing prior to their own development, which they adopted and adapted at some stage in their history. Roman law is both in point of time and range of influence the first catalyst in the evolution of the civil law tradition.

Cultural Difference on Trial: The Nature and Limits of Judicial Understanding comprises a sustained philosophical exploration of the capacity of the modern liberal democratic legal system to understand the thought and practice of those culturally different minorities who come before it as claimants, defendants or witnesses. Exploring this issue from within the tradition of contemporary analytical and naturalistic philosophy and drawing upon recent developments in the philosophy of mind and language, this volume is informed by a sound academic and practical grasp of the workings of the legal system itself. Systematically analysing the nature and limits of a judge's ability to understand culturally different thought and action over the course of a trial, this volume is essential reading for anyone interested in the workings of the modern legal system.

This comprehensive presentation of Axel Hagerstrom (1868-1939) fills a void in nearly a century of literature, providing both the legal and political scholar and the non-expert reader with a proper introduction to the father of Scandinavian realism. Based on his complete work, including unpublished material and personal correspondence selected exclusively from the Uppsala archives, A Real Mind follows the chronological evolution of Hagerstrom's intellectual enterprise and offers a full account of his thought. The book summarizes Hagerstrom's main arguments while enabling further critical assessment, and tries to answer such questions as: If norms are neither true nor false, how can they be adequately understood on the basis of Hagerstrom's theory of knowledge? Did the founder of the Uppsala school uphold emotivism in moral philosophy? What consequences does such a standpoint have in practical philosophy? Is he really the inspiration behind Scandinavian state absolutism?A Real Mind places the complex web of issues addressed by Hagerstrom within the broader context of 20th century philosophy, stretching from epistemology to ethics. His philosophy of law is examined in the core chapters of the book, with emphasis on the will-theory and the relation between law and power. The narrative is peppered with vignettes from Hagerstrom's life, giving an insightful and highly readable portrayal of a thinker who put his imprint on legal theory. The appendix provides a selected bibliography and a brief synopsis of the major events in his life, both private and intellectual."

This book explores both the possibilities and limits of arguments from human nature in the context of human rights. Can the concept of human nature provide a basis for understanding fundamental rights? Is it plausible to justify the claim to universal validity of human rights by reference to human nature? Or does the idea of human rights in its modern, post-1945 manifestation go, in essence, beyond human nature? The essays in this volume introduce naturalistic positions and their concomitant critiques. They address the role that human nature both actually does and potentially may play in forming a foundation for and acting as an exemplification of fundamental rights. Beyond that, they give attention to the challenges caused by Life Sciences. Human nature itself is subject to transformation and transgression in an unprecedented manner. The essays reflect on issues such as reproduction, species manipulation, corporeal autonomy and enhancement. Contributors are jurists, philosophers and political scientists from Germany, Switzerland, Turkey, Poland and Japan.