Suchergebnisse

Moral evaluation and conceptual analysis in jurisprudential methodology -- Dworkin on the semantics of legal and political concepts -- Wittgenstein on understanding and interpretation -- Notes on the methodology debate in contemporary jurisprudence : why sociologists might be interested -- Interpretation in law -- Fashionable nonsense -- Normativity and objectivity in law -- Explicating the internal point of view -- Langdell's legacy -- Wittgenstein and constitutional theory -- Conscience and the constitution -- Law's pragmatism : a theory of law as practice and narrative -- Law's practice -- Realist semantics and legal theory -- Interpretation in law : toward a reconstruction of the current debate

"Serial No. 101-73". ; Includes bibliographical references. ; Microform. ; Mode of access: Internet.

"The book Mastering anti-corruption: the practitioners' view is aimed at presenting different ways and modes of mastering anti-corruption in selected countries. By showing examples and cases the authors of particular chapters would like to emphasize the necessity of implementing solutions that will help to prevent corruption at all or at least will diminish its negative effects on business and human beings. The book is divided into four parts: 'Introduction', 'Anti-Corruption as a Topic in Practice - national and international perspective', 'Anti-Corruption as a Topic in Practice - organizational perspective' and 'Anti-Corruption as a Topic in Practice - ethical perspective'. Authors of this book presented a wide range of issues and topics covering the problem of preventing and fighting the corruption around the world. Hopefully the cases will constitute a good practice for countries and nations facing the problem of corruption and will be an inspiration for further research as well as practical applications in this area"--

In recent years, the Congress of the United States has enacted a series of laws criminalizing certain activities committed outside the territory of the United States, even by persons who are not nationals of the United States. The international lawyer would doubtless characterize those laws as assertions by the United States of authority to exercise jurisdiction to prescribe laws on the basis of the principle of "passive personality"—to punish actions directed at the state's nationals—or perhaps as new applications of principles of universal jurisdiction; one might then examine those laws in the light of recent developments in the international law governing state jurisdiction to prescribe.

Vol. I. ; Part of a CIHM set. For individual microfiches in this set see CIHM microfiche nos. 10599-10601. ; At head of title: School law lectures, part I. ; Added t.p.: The law and official regulations relating to public school trustees in rural sections and to public school teachers. ; Electronic reproduction. ; Mode of access: Internet. ; 44

Since the end of the 20th century, ex-post evaluation of tax legislation has consistently been part of the agenda of the Dutch government. In 2005, the 2001 Income tax Act was evaluated. In addition, several tax expenditures are evaluated each year. Tax expenditures can be a controversial aspect of tax legislation. In general, tax expenditures have the drawback that, compared with direct subsidies, there is less information and less democratic control on these expenditures than on direct subsidies which are accounted for in the annual budget. In the past 20 years, the Netherlands has taken several measures to improve the accountability of tax expenditures. One of the measures in the 2001 Budget was the introduction of a framework consisting of several questions which have to be answered before a tax expenditure can be introduced. This framework has been amended several times. The current framework consists of the following questions: (1) Is the problem clear?; (2) Is the object stated clearly and unambiguously?; (3) Can it be proven why financial intervention is necessary?; (4) Can it be proven why a subsidy is preferred over a levy?; (5) Can it be proven why a tax incentive is preferred over a direct subsidy?; and (6) Is the evaluation of the provision sufficiently safeguarded? An evaluation of a proposed tax expenditure, therefore, has to be guaranteed before the tax expenditure is introduced.In this paper the Dutch techniques for ex-post evaluation are discussed briefly. These include accounting for tax expenditures and similar provisions in a tax expenditure report and a tax expenditure overview, evaluation reports and, possibly, sunset legislation.

"Serial no. J-102-64." ; Shipping list no.: 92-0632-P. ; Distributed to some depository libraries in microfiche. ; Includes bibliographical references. ; Mode of access: Internet.