The Counterparty Is Dead, but His Obligation Lives on. Inheritance of Contractual Obligations in England, the USA and Russia

2021 ◽  
Vol 16 (12) ◽  
pp. 164-189
Author(s):  
S.L. Budylin ◽  
2018 ◽  
Vol 31 (6) ◽  
pp. 1720-1748
Author(s):  
David Oldroyd ◽  
Thomas Tyson ◽  
Richard Fleischman

Purpose The purpose of this paper is to focus on the labour contract system (LCS) established by the Freedmen’s Bureau after the American Civil War to normalise relations between freed-slaves and their former masters and to uphold their rights as free citizens. In particular, it explains the lack of accountability of employers under the LCS and how this contributed to the system’s failure. Design/methodology/approach The paper adopts an archive-based approach to develop and illustrate the labour contracting relationship between freed-persons and property owners and the role accounting played in sustaining this relationship in the immediate post-bellum period. Findings The paper finds that the LCS was coercive compared to contemporary business practice in the USA; did not conform to the high ideals of contracting as portrayed by the abolition movement; and was adopted by default rather than design. In the event, the reluctance of the federal government to infringe individual autonomy by imposing an over-arching system of regulation to hold employers to account for upholding their contractual obligations prevailed over the desire to defend the freed-people’s property rights. Research limitations/implications This research examines the relationship between labour contracting and property rights as well as the role of accounting in sustaining racial prejudice against freed-persons after the American Civil War. As in many archive-based studies, illustrations are selective and not randomised. Originality/value The paper examines the various accountings and accountabilities within the LCS in the context of the underlying ideological tensions and priorities in post-conflict US society.


2020 ◽  
Vol 7 (2) ◽  
pp. 147-182
Author(s):  
Yu. V. Brisov

The paper provides an overview of different legal approaches to structuring contractual relations based on blockchain technology. The author considers the USA experience of building blockchainoriented contractual relations to be cutting-edge legal solutions. The paper introduces the concept of a Simple Agreement for Future Tokens (SAFT). American investment lawyers invented this specific type of contract. SAFT shows the unique contractual solution that allows investors and inventors to form legal, contractual obligations that contradict neither American nor Russian contract law. The complexity of SAFT is also analyzed on the example of several recent blockchain projects and legal cases. The paper provides several approaches to optimizing Russian law and legal doctrine to new technological solutions. Among those are franchise, license, and loan agreements. The emphasis is made on the necessity of the implementation of new technology in the contract formation and amendment. The brief overview of COVID-19 challenges concerning the contract law doctrines of force majeure, hardship, frustration of contract are also analyzed in the scope of the paper’s central hypothesis, namely: blockchain solutions.


2001 ◽  
Vol 120 (5) ◽  
pp. A16-A16 ◽  
Author(s):  
N VAKIL ◽  
S TREML ◽  
M SHAW ◽  
R KIRBY

2006 ◽  
Vol 18 (4) ◽  
pp. 160-173 ◽  
Author(s):  
Maria Senokozlieva ◽  
Oliver Fischer ◽  
Gary Bente ◽  
Nicole Krämer

Abstract. TV news are essentially cultural phenomena. Previous research suggests that the often-overlooked formal and implicit characteristics of newscasts may be systematically related to culture-specific characteristics. Investigating these characteristics by means of a frame-by-frame content analysis is identified as a particularly promising methodological approach. To examine the relationship between culture and selected formal characteristics of newscasts, we present an explorative study that compares material from the USA, the Arab world, and Germany. Results indicate that there are many significant differences, some of which are in line with expectations derived from cultural specifics. Specifically, we argue that the number of persons presented as well as the context in which they are presented can be interpreted as indicators of Individualism/Collectivism. The conclusions underline the validity of the chosen methodological approach, but also demonstrate the need for more comprehensive and theory-driven category schemes.


2018 ◽  
Vol 34 (2) ◽  
pp. 87-100 ◽  
Author(s):  
Gino Casale ◽  
Robert J. Volpe ◽  
Brian Daniels ◽  
Thomas Hennemann ◽  
Amy M. Briesch ◽  
...  

Abstract. The current study examines the item and scalar equivalence of an abbreviated school-based universal screener that was cross-culturally translated and adapted from English into German. The instrument was designed to assess student behavior problems that impact classroom learning. Participants were 1,346 K-6 grade students from the US (n = 390, Mage = 9.23, 38.5% female) and Germany (n = 956, Mage = 8.04, 40.1% female). Measurement invariance was tested by multigroup confirmatory factor analysis (CFA) across students from the US and Germany. Results support full scalar invariance between students from the US and Germany (df = 266, χ2 = 790.141, Δχ2 = 6.9, p < .001, CFI = 0.976, ΔCFI = 0.000, RMSEA = 0.052, ΔRMSEA = −0.003) indicating that the factor structure, the factor loadings, and the item thresholds are comparable across samples. This finding implies that a full cross-cultural comparison including latent factor means and structural coefficients between the US and the German version of the abbreviated screener is possible. Therefore, the tool can be used in German schools as well as for cross-cultural research purposes between the US and Germany.


2020 ◽  
Vol 36 (4) ◽  
pp. 670-680 ◽  
Author(s):  
Bojana M. Dinić ◽  
Aleksandar Vujić

Abstract. The aim of this research was to explore measurement invariance across samples from Serbia and the USA (Study 1) and to further validate the Serbian adaptation of the Pathological Narcissism Inventory – PNI (Study 2). The results supported the original seven-factor first-order structure as well as the hierarchical structure of the PNI with Narcissistic grandiosity and vulnerability as the second-order factors. Further, scalar invariance between the two versions of the PNI was achieved. Relations between Narcissistic grandiosity and vulnerability and other measures of grandiose and hypersensitive narcissism supported the validity of their scores. Among HEXACO traits, both Narcissistic grandiosity and vulnerability showed substantial negative correlations with Honesty-Humility. The main distinctions between the two aspects of narcissism lie in the positive relations with Neuroticism and negative relations with self-esteem, both of which are higher for Narcissistic vulnerability. The results support good psychometric properties of the PNI scores and add to the PNI’s cross-cultural validity.


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