scholarly journals ALTERNATIVE LEGAL LIABILITY: THE CONCEPT AND CRITERIA OF INSTITUTIONALIZATION

2021 ◽  
Author(s):  
Д.В. Ливенцев
Keyword(s):  
Legal Liability

Введение: статья посвящена общетеоретическому системному анализу юридической ответственности как межотраслевой (общеправовой) категории с последующим определением места субинститута альтернативной юридической ответственности в ее структуре. Материалы и методы: теоретическую основу работы составили труды отечественных ученых в области истории и теории права. В ходе написания статьи применялись общенаучные, всеобщие и специальные методы научного познания, которые помогли систематизировать материалы, привлеченные автором из различных источников. Результаты исследования: изучена сущность понятия «альтернативная юридическая ответственность» и его неоднозначная трактовка в научной литературе. В статье проанализированы критерии институционализации альтернативной юридической ответственности. Выявлены различные подходы российских ученых к рассматриваемому понятию. Обсуждения и заключения: автор приходит к выводу о необходимости государственного закрепления механизма альтернативной юридической ответственности. В то же время инициация самого процесса альтернативной юридической ответственности может, помимо государства, исходить от субъектов в рамках защиты их нарушенных или оспоримых прав. Подобное положение складывается в силу выделения на различных этапах исторического развития человеческого общества социальных групп с особым юридическим статусом, обеспечивающим их обладателям фактическое и юридическое неравенство.

CIVIL AND LEGAL LIABILITY OF JUDGES

2017 ◽  
Author(s):  
Yaroslav Skoromnyy ◽  
Keyword(s):  
Human Rights ◽  
Pension System ◽  
Legal Liability ◽  
Judicial System ◽  
Constitutional Court ◽  
Model Code ◽  
European Court ◽  
The Status ◽  
The Law ◽  
The Right

The article presents the conceptual foundations of bringing judges to civil and legal liability. It was found that the civil and legal liability of judges is one of the types of legal liability of judges. It is determined that the legislation of Ukraine provides for a clearly delineated list of the main cases (grounds) for which the state is liable for damages for damage caused to a legal entity and an individual by illegal actions of a judge as a result of the administration of justice. It has been proved that bringing judges to civil and legal liability, in particular on the basis of the right of recourse, provides for the payment of just compensation in accordance with the decision of the European Court of Human Rights. It was established that the bringing of judges to civil and legal liability in Ukraine is regulated by such legislative documents as the Constitution of Ukraine, the Civil Code of Ukraine, the Explanatory Note to the European Charter on the Status of Judges (Model Code), the Law of Ukraine «On the Judicial System and the Status of Judges», the Law of Ukraine «On the procedure for compensation for harm caused to a citizen by illegal actions of bodies carrying out operational-search activities, pre-trial investigation bodies, prosecutors and courts», Decision of the Constitutional Court of Ukraine in the case on the constitutional submission of the Supreme Court of Ukraine regarding the compliance of the Constitution of Ukraine (constitutionality) of certain provisions of Article 2, paragraph two of clause II «Final and transitional provisions» of the Law of Ukraine «On measures to legislatively ensure the reform of the pension system», Article 138 of the Law of Ukraine «On the judicial system and the status of judges» (the case on changes in the conditions for the payment of pensions and monthly living known salaries of judges lagging behind in these), the Law of Ukraine «On the implementation of decisions and the application of the practice of the European Court of Human Rights».

Legal liability of medical worker for professional remedies

2017 ◽  
Vol 69 (5) ◽  
pp. 66-68
Author(s):  
N. Kravchenko ◽  
Keyword(s):  
Legal Liability ◽  
Medical Worker

SOME MEASURES OF LEGAL RESPONSIBILITY FOR CORRUPTION OFFENSES IN THE LAW OF THE MOSCOW STATE OF THE XV-XVI CENTURIES

2020 ◽  
pp. 67-71
Author(s):  
Любовь Евгеньевна Логунова
Keyword(s):  
Corporal Punishment ◽  
Criminal Responsibility ◽  
Legal Liability ◽  
Legal Responsibility ◽  
Historical Period ◽  
Legal Interpretation ◽  
Present Stage ◽  
Legal Documents ◽  
Time Period ◽  
Russian Law

В статье автором проводится анализ законодательных памятников права Московского государства XV-XVI вв. и публично-правовых грамот. Выявляется проблема отсутствия законодательного закрепления таких понятий, как «коррупция», «коррупционное правонарушение». Предпринимается попытка определения данных понятий. Сравнивается понимание указанных явлений в XV-XVI вв. с современной правовой интерпретацией. Анализируются и раскрываются основные аспекты и особенности коррупционных правонарушений, характерные для периода Московского государства. Перечисляются меры противодействия коррупции на современном этапе и в рассматриваемом временном периоде. Изучаются не только такие известные памятники российского права, как судебники, но также и иные источники права периода XV-XVI вв. Перечисляются и раскрываются меры юридической ответственности за совершение коррупционных правонарушений. Дается краткая характеристика видам юридической ответственности, применяемым за совершение коррупционных правонарушений. Подчеркивается тяжесть уголовной ответственности, которую несли низшие судебные чиновники за совершение коррупционных правонарушений. Автор обращает внимание на то, что законодатель рассматриваемого периода придавал большое значение борьбе с чиновничьим произволом на местах. В ходе исследования автор приходит к выводу о том, что расширение видов мер юридической ответственности за коррупционные правонарушения, назначение тяжких телесных наказаний за совершение такого рода деяний не привело к искоренению коррупции в рассматриваемом историческом периоде. In the article, the author analyzes the legal monuments of the Moscow state of the XV-XVI centuries and public legal documents. The problem of the lack of legislative consolidation of such concepts as «corruption», «corruption offense» is revealed. An attempt is made to define these concepts. The understanding of these phenomena in the XV-XVI centuries is compared with the modern legal interpretation. The main aspects and features of corruption offenses typical for the period of the Moscow state are analyzed and disclosed. Measures to counteract corruption at the present stage and in the considered time period are listed. We study not only such well-known monuments of Russian law as sudebniki, but also other sources of law from the XV-XVI centuries the measures of legal responsibility for committing corruption offenses are Listed and disclosed. A brief description of the types of legal liability applied for corruption offenses is given. The author emphasizes the severity of the criminal responsibility that was borne by lower judicial officials for committing corruption offenses. The author draws attention to the importance that the legislator of the period under review attached to the fight against official arbitrariness on the ground. In the course of the study, the author comes to the conclusion that the expansion of the types of measures of legal responsibility for corruption offenses, the appointment of heavy corporal punishment for committing such acts did not lead to the eradication of corruption in the considered historical period.

Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer

2019 ◽  
Vol 46 (2) ◽  
pp. 1-8 ◽  
Author(s):  
Michael Doron ◽  
C. Richard Baker ◽  
Kiren Dosanjh Zucker
Keyword(s):  
Corporate Governance ◽  
Corporate Finance ◽  
20Th Century ◽  
Financial Reporting ◽  
Legal Liability ◽  
Senior Management ◽  
Chief Financial Officers ◽  
Management Positions ◽  
The Impact

ABSTRACT This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to senior management positions by the late 1970s. The paper begins with the testimony before Congress of Arthur Tucker during the debates over the legislation that would become the 1933 Securities Act. Tucker's testimony resulted in the controller or chief accounting officer being included among those persons specifically listed as potentially liable for fraudulent statements or omissions under Section 11 of the Act. The impact of Tucker's efforts, the evolution of the legal liability of financial and accounting officers over the next several decades, the increasing complexity of corporate finance and financial reporting that led to the establishment of the CFO as a position second only to the CEO, and the place of the accounting officer among senior management, are analyzed in the subsequent sections.

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

2019 ◽  
Vol 95 (1) ◽  
pp. 31-55 ◽  
Author(s):  
Richard A. Cazier ◽  
Kenneth J. Merkley ◽  
John S. Treu
Keyword(s):  
Legal Liability ◽  
Safe Harbor ◽  
Litigation Risk ◽  
Securities Laws ◽  
Forward Looking

ABSTRACTPrior research finds that positive tone in firms' qualitative disclosures increases the risk of shareholder lawsuits. However, federal securities laws provide a safe harbor intended to shield firms' forward-looking statements from legal liability. One implication of this safe harbor is that litigation risk potentially varies between qualitative forward- and non-forward-looking statements. Consistent with this implication, we find that positive tone in forward-looking qualitative statements is significantly less related to the likelihood of subsequent litigation than is positive tone in non-forward-looking qualitative statements. On average, we fail to find a significant association between qualitative forward-looking statements and subsequent litigation. We do find evidence, however, that positive tone in qualitative forward-looking statements relates positively to subsequent litigation in two U.S. circuits in which court rulings reduced safe harbor protections for forward-looking statements. Overall, our results are consistent with the safe harbor effectively shielding firms' qualitative forward-looking statements from litigation risk.

scholarly journals Does litigation change managers’ beliefs about the value of voluntarily disclosing bad news?

2021 ◽  
Author(s):  
Mary Brooke Billings ◽  
Matthew C. Cedergren ◽  
Svenja Dube
Keyword(s):  
Legal Liability ◽  
Good Faith ◽  
Bad News ◽  
Press Releases ◽  
Conference Calls ◽  
Consensus Forecasts ◽  
Legal Costs

AbstractResearch suggests that earnings-disclosure-related litigation causes managers to reduce subsequent disclosure, perhaps stemming from a belief that even their good faith disclosures will cause them trouble. This paper considers unexplored dimensions of disclosure and alternative channels of disclosure to provide additional evidence that speaks to how litigation shapes managers’ disclosure strategies. Consistent with Skinner (1994)’s classic legal liability hypothesis, we find that, while managers reduce and delay forecasts of positive earnings news following litigation, they increase the frequency and timeliness of their bad news forecasts. Moreover, many managers who were nonguiders prior to facing legal scrutiny begin guiding following litigation. Managers also maintain (if not increase) the information they provide via press releases and during conference calls following litigation. Supporting the notion that managers use disclosure to walk down expectations, additional analyses document an increase in the likelihood that lawsuit firms report earnings that beat consensus forecasts in the post-lawsuit period. Collectively, our evidence suggests that following litigation managers continue to view disclosure as a valuable tool that shapes their firms’ information environments and reduces expected legal costs. In so doing, it supports an important alternative viewpoint of how firms respond to litigation as well as the effectiveness of litigation as a disciplining mechanism.

Sign in / Sign up

Export Citation Format

Share Document