Mercantilism: The Shaping of an Economic Language. * The Early History of the Law of Bills and Notes: A Study of the Origins of Anglo-American Commercial Law

1998 ◽  
Vol 30 (3) ◽  
pp. 541-543
Author(s):  
S. T. Lowry
Keyword(s):  
Early History ◽  
Commercial Law ◽  
History Of ◽  
The Law ◽  
Anglo American

scholarly journals Responsibility and role of internal and external statutory auditors in extraordinary operations

2018 ◽  
Vol 15 (3) ◽  
pp. 66-79 ◽  
Author(s):  
Maurizio Rija
Keyword(s):  
Internal Control ◽  
Supervisory Board ◽  
External Control ◽  
Critical Periods ◽  
Commercial Law ◽  
Civil Responsibility ◽  
History Of ◽  
The Law ◽  
Accounting Control ◽  
Work Done

In the current work, the figures and functions of the external statutory auditor and internal statutory auditor are analysed. Before examining this subject, the historical and critical periods which have characterized the history of the subjects concerned is recalled; from the beginning will be shown the historical and regulatory process of auditing rules (activities engaged in by these subjects). From the dedicated and practical study of several documents, it is shown that with the progress of time, internal control carried out by the supervisory board is supported by an external control by the auditors or an audit firm. Until the mid-70s, auditing control was voluntary and the companies, without any impositions, believed it preferable to remain anchored to a purely internal control rather than an audit company. The law 136/1975 which made the external accounting control by an auditing company compulsory is under control of the Consob and the Draghi law clearly distinguishes the roles carried out by the auditors and work done by the supervisory board. After alluding to the reform of the commercial law, which took place in 2003, the law 39/2010 is analysed, modified by the recent law 135/2016. Successively, civil, criminal and administrative responsibility of the external and internal statutory auditors are analysed since with the EU Recommendation of 2008 (2008/473/EC) the state members are encouraged to limit the civil responsibility making the auditors no longer unlimitedly and jointly responsible but responsible relatively to the damage caused in the first person. Finally, in a comparative context, a study is carried out on the effects of the recommendation in other European countries pointing out any dissimilarities/similarities from both the criminal and administrative aspect.

The Law of Commerce and Trade

2019 ◽  
pp. 241-262
Author(s):  
Lawrence M. Friedman
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
The United States ◽  
Marine Insurance ◽  
Commercial Law ◽  
History Of ◽  
Commercial Paper ◽  
International Body ◽  
The Law ◽  
Law Merchant

This chapter discusses the history of American commercial law covering the admiralty and general commerce, sale of goods, bankruptcy and insolvency, and contract. American commercial law was deeply and persistently in debt to England. Theoretically, even national sovereignty was no barrier. The laws of admiralty, marine insurance, commercial paper, and sale of goods were not, supposedly, parochial law, English law; they were part of an international body of rules. The law of sales of goods developed greatly in the first half of the nineteenth century. Many, if not most, of the leading cases were English and were adopted in the United States fairly rapidly. Two strains of law—contract and the law merchant—each with a somewhat different emphasis, were more or less godparents of the law of sales.

The Law Merchant and the Common Law Before 1700

1979 ◽  
Vol 38 (2) ◽  
pp. 295-322 ◽  
Author(s):  
J. H. Baker
Keyword(s):  
Canon Law ◽  
Common Law ◽  
Roman Law ◽  
Commercial Law ◽  
Legal Doctrine ◽  
History Of ◽  
The Common ◽  
The Law ◽  
Law Merchant ◽  
Ius Gentium

In 1845 a master of English commercial law wrote that there was “no part of the history of English law more obscure than that connected with the maxim that the law merchant is part of the law of the land.” Since then there have been detailed studies of the medieval law merchant and of the later development of English mercantile law, but the precise status of the law merchant in England and the nature of the process by which it supposedly became fused with the common law remain as obscure as they were in 1845. The obscurity begins with the very concept of the “law merchant,” which has been differently understood by different writers and continues to be used in widely divergent senses. Some have regarded it as a distinct and independent system of legal doctrine, akin in status to Civil or Canon law, and perhaps derived from Roman law. Others have supposed it to be a particular aspect of natural law, or the universal ius gentium, and as such akin to international law.

National Stamp-Tax Laws and State Instrumentalities

1935 ◽  
Vol 29 (2) ◽  
pp. 225-246 ◽  
Author(s):  
Alden L. Powell
Keyword(s):  
United States ◽  
Constitutional Law ◽  
The United States ◽  
National Government ◽  
Early History ◽  
State Agencies ◽  
Governmental Agencies ◽  
Tax Laws ◽  
History Of ◽  
The Law

The rule that the national government may not burden the governmental agencies of the states by taxation is generally familiar to students of constitutional law. An interesting phase of the development of this doctrine is found in judicial and administrative rulings on the immunity of state agencies under the national stamp-tax laws.The Early History of the Stamp Tax as Applied to State Judicial Documents. Stamps had been used as a means of securing revenue for nearly two centuries when such a method of taxation was suggested for the United States in 1797. The stamp tax originated in Holland in 1624, when, during a time of “dire necessity,” the States-General offered a reward to anyone who would invent a new kind of tax, and someone proposed “the requiring of stamps on documents and writings having a legal operation or forming necessary steps in suits in the law courts.” In 1694, England adopted this method of raising revenue. Congress first resorted to the stamp tax on legal instruments in acts of 1797 and 1813.

scholarly journals Joseph Delboeuf on time as the mechanism of free will

2021 ◽  
pp. 095935432110231
Author(s):  
André R. LeBlanc
Keyword(s):  
Energy Conservation ◽  
Free Will ◽  
Early History ◽  
Conservation Of Energy ◽  
First Law Of Thermodynamics ◽  
Before And After ◽  
Recent Developments ◽  
History Of ◽  
The Law ◽  
Two Bodies

In the early 1880s, Joseph Delboeuf proposed a little-known but ingenious solution to the problem the law of the conservation of energy poses for free will. When energy is transferred between two bodies, the law of energy conservation requires that the energy before and after the transfer be the same, but it says nothing of the time it must take. If we could delay this transfer, Delboeuf proposed, we could alter the course of matter without compromising the conservation of energy. This article begins by tracing the early history of the conflict between free will and the first law of thermodynamics and by recounting some initial attempts to resolve it. It next describes Delboeuf’s theory and the arguments that were made against it, before situating it with respect to some recent developments in the philosophy and psychology of free will.

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