scholarly journals Discovering Explanatory Sentences in Legal Case Decisions Using Pre-trained Language Models

2021 ◽  
Author(s):  
Jaromir Savelka ◽  
Kevin Ashley
Keyword(s):  
Language Models ◽  
Legal Case ◽  
Case Decisions

scholarly journals Statutory Auditors’ Independence in India: An Empirical Analysis from the Stakeholders’ Interest Perspective

2016 ◽  
Vol 41 (1) ◽  
pp. 28-50
Author(s):  
Mitrendu Narayan Roy ◽  
Siddhartha Sankar Saha
Keyword(s):  
Financial Statement ◽  
Executive Summary ◽  
Audit Failure ◽  
Corporate Executives ◽  
Accounting Scandals ◽  
Legal Case ◽  
Honestly Significant Difference ◽  
Significant Difference ◽  
Difference Of Opinion ◽  
Case Decisions

Executive Summary A business projects its financial performance through its financial statements. An audited financial statement is considered to be genuine and dependable by the stakeholders of the business. Therefore, statutory auditors should be self-regulating so that they can perform their professional role without being influenced by the management. The current regulatory framework for statutory auditors defines independence requirement for a statutory auditor in a professional engagement, points out circumstances that may create threats to independence and also proposes some measures to safeguard the same. However, in recent corporate accounting scandals, company’s failure led to devastating cost to the stakeholders, and audit failure was identified to be one of the causes behind them. Following investigations also sensed possible impairment of statutory auditors’ independence in those scams. In this backdrop, based on the existing literature on this subject, this article identifies variables influencing positively or negatively statutory auditors’ independence in their professional engagement. Opinions of statutory auditors and select other groups of respondents were collected. Most of the respondent groups believe that statutory auditors fail to detect irregularities in financial books due to their lack of independence and professional scepticism as was observed in this study. Several legal case decisions also support this finding. A long association between a statutory auditor and a client is one of the major reasons behind statutory auditors’ lack of independence. Opinions of respondents supported by applicable legal case decisions also proved that lax disciplinary measures and inadequate inspection framework caused audit failures in many recent cases. This study also analyses a significant difference of opinion among respondent groups and identifies the groups having a similar line of thought for each variable. One-way analysis of variance (ANOVA) and Tukey’s honestly significant difference (HSD) test were conducted, respectively, for these purposes. The result shows that significant differences exist among the respondent groups for most of the variables. Moreover, corporate executives have shown a significant difference of opinion from professional accountants, especially on the issue of statutory auditors’ negligence. While corporate executives believe statutory auditors are negligent in their duty, professional accountants oppose their views. Applicable legal case decisions also support such findings. Investors have shown similar views in line with academicians and students.

Tolerance: Circles of Inclusion and Exclusion

2018 ◽  
Author(s):  
Lasse Thomassen
Keyword(s):  
Representational Space ◽  
Legal Case ◽  
Religious Clothing ◽  
The Guardian ◽  
State Schools ◽  
The Way

This chapter on the concept and practice of tolerance makes use of the legal case Begum together with three other cases from the same period: X v Y, Playfoot and Watkins-Singh. The chapter analyses the debates about the cases in two broadsheets: The Guardian and The Telegraph. The cases all concerned the rights of schoolgirls in state schools to wear particular kinds of religious clothing and symbols: two different versions of the hijab, a Christian purity ring, and a Sikh bangle. Examining the way tolerance and difference and identity are articulated across the debates about the four cases, I show how lines of inclusion and exclusion are articulated, existing side by side and competing within the same representational space of British multiculturalism.

Assassination of a Saint

2017 ◽  
Author(s):  
Matt Eisenbrandt ◽  
Benjamín Cuéllar
Keyword(s):  
Liberation Theology ◽  
Historical Context ◽  
Death Squad ◽  
Security Forces ◽  
Life And Death ◽  
Legal Case ◽  
Military Commanders ◽  
Witness Interviews ◽  
The Military ◽  
The Voice

In 1980, a death squad linked to business tycoons and military commanders murdered Archbishop Oscar Romero for denouncing widespread repression and poverty in El Salvador. Romero was known as the “voice of the voiceless,” and his criticism of the oligarchs who dominated the economy and the Security Forces that tortured and murdered civilians made Romero a military target. Two decades after his assassination, the Center for Justice & Accountability (CJA) found one of the conspirators, Álvaro Saravia, living in California and launched a wide-ranging investigation into the death squad and its financiers. This book chronicles the life and death of the Catholic martyr, examining his actions and situating his years as archbishop in the broader context of the Salvadoran clergy’s embrace of Liberation Theology. It also analyzes, through excerpts from witness interviews and trial testimony, the mindset of the death squad members, their leader Roberto D’Aubuisson, and their wealthy backers, that propelled them to want Romero dead. The U.S. government played an important and contradictory role in developing the death squads and funding the military from which they sprang while also investigating their crimes and seeking to keep them in check. Within this complicated historical context, the book provides a first-hand account of the investigation and U.S. legal case that led to the only court verdict ever reached for Archbishop Romero’s murder.

The Duty of Lawyers: Virtue Ethics and Pursuing a Hopeless Legal Case

2019 ◽  
Vol 5 (2) ◽  
pp. 149-164
Author(s):  
Angelo Nicolaides ◽  
Stella Vettori
Keyword(s):  
Virtue Ethics ◽  
Legal Case

Verantwortlichkeit bei waldtypischen Gefahren: Beispiele aus der Gerichtspraxis

2016 ◽  
Vol 167 (2) ◽  
pp. 82-89
Author(s):  
Michael Bütler
Keyword(s):  
Dead Wood ◽  
Personal Responsibility ◽  
Forest Policy ◽  
Legal Practice ◽  
Protective Measures ◽  
Legal Case ◽  
Legal Situation ◽  
Forest Users ◽  
The One ◽  
Liability Risks

Responsibility for forest-linked dangers: examples from legal practice According to the Forest Policy 2020 of the Federal Council the share of old and dead wood should increase in Swiss forests. On the one hand, this is connected to positive ecological effects but on the other, to dangers, responsibilities and liability risks. Recent court and administrative decisions relating to accidents due to typical forest hazards such as falling trees and branches illustrate the legal situation for forest owners and enterprises as well as for forestry professionals. In the wooded environment near buildings and equipment there are obligations for the safety of traffic and passers-by. However, these obligations are limited by the reasonableness of protective measures and the personal responsibility of forest users. In this paper, the liability issue is illustrated by three legal case studies. The cases are assessed by the author, and the essential legal basis for liability is briefly summarized.

Adolescent Language: Models, Assessment, and Links to Reading

2019 ◽  
Author(s):  
Amanda Goodwin ◽  
Yaacov Petscher ◽  
Jamie Tock
Keyword(s):  
Reading Comprehension ◽  
Bifactor Model ◽  
Language Models ◽  
Multiple Group ◽  
Global Factor ◽  
Eighth Grade Students ◽  
Key Aspects ◽  
Future Work ◽  
The Relationship ◽  
Best Fit

Various models have highlighted the complexity of language. Building on foundational ideas regarding three key aspects of language, our study contributes to the literature by 1) exploring broader conceptions of morphology, vocabulary, and syntax, 2) operationalizing this theoretical model into a gamified, standardized, computer-adaptive assessment of language for fifth to eighth grade students entitled Monster, PI, and 3) uncovering further evidence regarding the relationship between language and standardized reading comprehension via this assessment. Multiple-group item response theory (IRT) across grades show that morphology was best fit by a bifactor model of task specific factors along with a global factor related to each skill. Vocabulary was best fit by a bifactor model that identifies performance overall and on specific words. Syntax, though, was best fit by a unidimensional model. Next, Monster, PI produced reliable scores suggesting language can be assessed efficiently and precisely for students via this model. Lastly, performance on Monster, PI explained more than 50% of variance in standardized reading, suggesting operationalizing language via Monster, PI can provide meaningful understandings of the relationship between language and reading comprehension. Specifically, considering just a subset of a construct, like identification of units of meaning, explained significantly less variance in reading comprehension. This highlights the importance of considering these broader constructs. Implications indicate that future work should consider a model of language where component areas are considered broadly and contributions to reading comprehension are explored via general performance on components as well as skill level performance.

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