Corporate Sustainability Disclosures in American Case Law: Purposeful or Mere 'Puffery'?

2019 ◽  
Author(s):  
Caitlin Ajax ◽  
Diane Strauss
Keyword(s):  
Corporate Sustainability ◽  
Case Law ◽  
American Case

The Doctrines of Specification and Accession: Potential Bases for Legal Ownership through Labor?

1983 ◽  
Vol 4 (1) ◽  
pp. 1-17
Author(s):  
Melissa A. Barker
Keyword(s):  
Case Law ◽  
Dominant Mode ◽  
Legal Basis ◽  
Collective Ownership ◽  
Legal Relationship ◽  
American Case ◽  
Ownership Rights ◽  
Mode Of Production ◽  
Composition Of Products ◽  
Means Of Production

This paper explores the viability of the doctrines of accession and specification as potential sources of a historical-legal basis for ownership rights accruing to labor by recognizing its unique capacity to create value. Focusing on examples from American case law, the origin and development of these doctrines are documented. The changes in these doctrines, from their first appearance in the early civil law or Code of Justinian to the present, often reflect the historic changes in the composition of products, the legal relationship between labor and capital and the changes in the dominant mode of production. The purpose of this inquiry is to determine if a legal rationale exists which justifies collective ownership of the means of production.

scholarly journals British-American Case Law and the Application in Vietnam

2020 ◽  
Vol 36 (4) ◽  
Author(s):  
Nguyen Dang Dung
Keyword(s):  
Legal System ◽  
Case Law ◽  
American Case ◽  
American Legal System

The paper analyzes some characteristics and advantages of the source of the Bristish-American legal system and earned experiences for Vietnam.

scholarly journals Corporate Foreign Corrupt Practices and Director Liability

2014 ◽  
Vol 51 (3) ◽  
pp. 555
Author(s):  
Paul Blyschak
Keyword(s):  
Risk Mitigation ◽  
Civil Liability ◽  
Case Law ◽  
Corporate Law ◽  
Mitigation Strategies ◽  
Public Officials ◽  
Risk Mitigation Strategies ◽  
American Case ◽  
Director Liability

This article examines the various forms of potential liability faced by directors in their capacity as such in connection with corrupt practices engaged in by the corporations they serve. Although generally little discussed to date, Canadian directors do face potential civil liability associated with contraventions of the Corruption of Foreign Public Officials Act that are particular to their status as directors of a corporation. This article thus highlights this particular area of corporate law by reviewing both Canadian jurisprudence and American case law to decipher what lessons Canadian directors can learn in the absence of Canadian precedent similarly on point. Several key cases are highlighted and various risk mitigation strategies available to Canadian directors to guard against these potential liabilities are also discussed.

scholarly journals Indigenous autonomy and justice for latin american Indigenous women

2020 ◽  
Vol 30 (1) ◽  
pp. 126-144
Author(s):  
Rodrigo Cespedes
Keyword(s):  
Indigenous Peoples ◽  
Latin American ◽  
Indigenous Rights ◽  
Gender Issues ◽  
Case Law ◽  
Indigenous Women ◽  
Sexual Crimes ◽  
Indigenous Autonomy ◽  
American Case ◽  
Proportionality Test

My paper deals with indigenous peoples’ rights, focusing on Latin American case-law related to gender issues. Latin American Courts have faced cases related to sexual crimes or domestic violence among indigenous people and have to choose between giving pre-eminence to women’s rights or indigenous autonomy. On deciding those cases, the tools provided by the proportionality test are paramount in order to analyse the case-law. The indigenous rights regimes (ILO-169, UNDRIP) may prevail or not against other human rights systems (which specially protect women or children) according to the facts of the case, but also according to domestic legal cultures modelled by the country’s historical evolution.

scholarly journals Auditors’ Liability for Failure to Detect Fraud: Lessons Learned from Recent American Case Law

2021 ◽  
pp. 19-28
Author(s):  
Stephen Errol Blythe, Ph.D., Ph.D, J.D.
Keyword(s):  
Case Law ◽  
Legal Liability ◽  
Lessons Learned ◽  
Financial Statement ◽  
Audit Report ◽  
Securities Fraud ◽  
Publicly Traded ◽  
Financial Statement Audit ◽  
Client Firm ◽  
American Case

Auditors are occasionally sued for their failure to detect fraud in the client firm during an audit. These lawsuits are typically grounded in professional negligence, negligent misrepresentation, fraud, aiding and abetting fraud, or federal securities fraud. The PCAOB recently promulgated AS 2401, “Consideration of Fraud in a Financial Statement Audit,” which contains fraud-related Generally Accepted Auditing Standards (GAAS) applicable to audits of publicly-traded entities. An auditor’s failure to comply with GAAS may be evidence of professional negligence. U.S. states are divided as to whether an auditor’s averment of compliance with GAAS in an audit report is a statement of opinion or a statement of fact. An auditor’s failure to investigate evidence indicating potential fraud is one factor used to determine an auditor’s legal liability. An auditor may be able to use the doctrine of in pari delicto as a defense if the plaintiff is also a wrongdoer.

Remarks by Alejandra Gonza

2017 ◽  
Vol 111 ◽  
pp. 263-265
Author(s):  
Alejandra Gonza
Keyword(s):  
Freedom Of Expression ◽  
State Power ◽  
Freedom Of Speech ◽  
Case Law ◽  
The State ◽  
International Tribunal ◽  
Primary Means ◽  
American Case ◽  
The Right ◽  
Control State

Article 13 of the American Convention was designed to provide robust guarantees for the freedom of thought and expression. Early Inter-American case law conceived freedom of speech as a primary means to control state power and provided strong protection to varied expression. This included ideas and information considered “offensive, shocking, unsettling or disturbing for the state or to any sector of the population.” In fact, the Court was the first international tribunal to recognize the right to access to state-held information as part of the protection of freedom of expression.

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