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Public Health Emergency: National, European and International Law Responses

European State Aid Rules in Times of Pandemic

Distorting Competition Between European Airlines?

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2021
Keywords state aid, air transport, airlines, COVID-19 pandemic, Ryanair
Authors Mónika Papp
AbstractAuthor's information

    The outbreak of the COVID-19 pandemic had an immediate and profound impact on mobility and, more specifically, on air passenger transport: airlines were quickly stranded, and the Member States granted aid to air carriers subject to specific eligibility criteria. The Commission reacted swiftly to challenges posed by the COVID-19 pandemic and adopted its Temporary Framework under which vast amounts could be disbursed to market operators. The most controversial eligibility condition set by the Member States is the holding of a national license. This article’s research questions are, first, to explore the conditions under which Member States can grant large amounts of state aid to airlines, and second, to assess whether the requirement to hold a national license is compatible with EU law. By addressing these issues, this article seeks to improve our understanding of EU law’s capacity to tackle distortions of competition.


Mónika Papp
Mónika Papp: research fellow, Centre for Social Sciences, Eötvös Loránd Research Network, Budapest; senior lecturer, ELTE Law School, Budapest.
Developments in European Law

The Possibility of Using Article 72 TFEU as a Conflict-of-Law Rule

Hungary Seeking Derogation from EU Asylum Law

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2021
Keywords Article 72 TFEU, internal security, conflict of law, Common European Asylum System, relocation decisions
Authors Ágnes Töttős
AbstractAuthor's information

    The purpose of this article is to examine how the CJEU circumscribed the room for maneuver of Member States for safeguarding their internal security and whether the use of and reference to Article 72 TFEU changed over the past years. The starting point of the analysis is the Hungarian asylum infringement case: the article looks back at earlier case-law and identifies how the reference to Article 72 TFEU shifted from considering it an implementation clause to the attempts at using it as a conflict-of-law rule. Although the article finds that the CJEU reduced the scope of possibly using Article 72 TFEU as a conflict-of-law rule and practically excludes its application by the setting high standards for this unique form of application, the article examines some extreme situations from 2020 where it could be validly referred to.


Ágnes Töttős
Ágnes Töttős: senior government counselor, Government Office of the Prime Minister, Budapest.
Case Notes

The Afterlife of the Relocation of Judicial Cases

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2021
Keywords right to a lawful judge, National Judicial Council, relocation of judicial cases, reasonable time, length of proceedings
Authors Ágnes Czine
AbstractAuthor's information

    The requirement of an independent and impartial tribunal established by law is set out in Article 6(1) ECHR and Article XXVIII(1) of the Fundamental Law of Hungary. The elements of the definition of the right to a fair trial are closely tied to the requirement of judicial independence, impartiality and a court established by law. These guarantees’ purpose is to ensure that the applicant receive a judgment that is not prejudged by other branches of power, such as the influence of the executive, or the arbitrariness of the judiciary. This important human and fundamental rights requirement is monitored by bodies dedicated to the protection of democratic institutions. According to the laws of Hungary, lawsuits may be transferred to another court by the National Office for the Judiciary in order to reduce the workload. This solution has received strong international attention and scrutiny. Although these are actually not in force, they still have repercussions, which must be dealt with by the Constitutional Court. This article seeks to provide insight into the constitutional afterlife of this system of reallocation.


Ágnes Czine
Ágnes Czine: justice, Constitutional Court of Hungary, Budapest; associate professor of law, and acting rector, Károli Gáspár University of the Reformed Church, Budapest.
Case Notes

Can a Two-Tailed Dog Be Allowed Into the Polling Booth?

The Case of Magyar Kétfarkú Kutya Párt Versus Hungary Before the ECtHR

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2021
Keywords freedom of speech, elections, ECtHR, democracy, secrecy of votes
Authors János Tamás Papp
AbstractAuthor's information

    The Hungarian satirical Two-Tailed Dog Party (Magyar Kétfarkú Kutya Párt – MKKP) applied to the ECtHR as a result of the decisions rendered by the Hungarian National Electoral Commission, the Curia of Hungary and the Constitutional Court, who ruled that a mobile application developed by the party allowing anonymous users to share their invalid votes violated Hungarian election law. By 16 votes to 1, the Grand Chamber of the ECtHR ruled that the Hungarian authorities had violated the Article of the ECHR on freedom of expression. According to the ECtHR’s reasoning, the severe uncertainties about the possible consequences of the legal provisions applied by the domestic authorities went beyond what is permissible under Article 10(2) ECHR. The ECtHR has ruled that a judicial interpretation of a law’s rules does not inherently violate the requirement that laws be written in such a way that the legal implications are predictable. However, since the national law in this case provided for a case-by-case limitation on the expression of an opinion on voting, electoral bodies and national courts that interpreted and enforced these rules enjoyed an excessive amount of discretion. In conclusion, the ECtHR found that legislation restricting freedom of expression must be treated more strictly in connection with electoral procedures: it must not be in any way misleading or inconsistent.


János Tamás Papp
János Tamás Papp: PhD candidate, research fellow, Pázmány Péter Catholic University, Budapest; media specialist, Institute for Media Studies of the Media Council of the National Media and Infocommunications Authority, Budapest.

    The Bulgarian Supreme Court of Cassation in a decision of 2 February 2021 has ruled that in cases where the selection process is not a mandatory part of the termination procedure it is entirely up to the employer to conduct the selection and base its termination decisions on the results of such selection.


Kalina Tchakarova
Kalina Tchakarova is a partner at Djingov, Gouginski, Kyutchukov and Velichkov.
Article

Access_open Curbing Drug Use in the Seychelles through Regulation beyond Legislation

Journal European Journal of Law Reform, Issue 1 2021
Keywords Seychelles, legislative drafting, drug abuse, drug abuse legislation
Authors Amelie Nourrice
AbstractAuthor's information

    This article was written with the intention of figuring out why the Seychelles has been unable to douse the drug epidemic despite apparent vigorous efforts on the part of the government and of finding a new way of curtailing drug abuse without relying entirely on legislation, which although in some ways are necessary, has on its own, been incapable serving efficacy.
    The article introduces a four step pyramid giving effect to a responsive approach which Braithwaite suggests lays ‘emphasis on the pyramidal regulatory structure, on regulation through engagement and dialogue rather than by dictat, on bringing third parties into what had been previously characterized as a binary regulator/regulatee interaction, and on the concept of the benign big gun.’
    Thus, by building a drug user’s capacity and providing the apt restorative treatment before labelling him as an offender and subjecting him to incapacitation, the drug user is offered an opportunity at restoration.
    The criteria featuring in the pyramid must work in conjunction with the law as this combination and the use of various actors at each tier is a significant way to effectively execute government policies without that strict and direct regulator/regulatee relationship whereby the former would otherwise lord it over the latter.


Amelie Nourrice
Amelie Nourrice is Legislative Drafter, Office of the Attorney General, The Seychelles.
Case Reports

2020/18 Prohibition of dismissal of pregnant employee (RO)

Journal European Employment Law Cases, Issue 2 2020
Keywords Gender discrimination
Authors Andreea Suciu and Teodora Mănăilă
AbstractAuthor's information

    Analysing the national legal framework in relation to the protection of pregnant employees and employees who have recently given birth or are breastfeeding, provisions which transposed the regulations of Directive 92/85/EEC and of the conclusions in case C-103/16, Jessica Porras Guisado – v – Bankia S.A. and Others, the Constitutional Court of Romania ascertained that the dismissal prohibition of a pregnant employee is strictly restricted to reasons that have a direct connection with the employee’s pregnancy status. As for other cases where the termination of the employment contract is the result of disciplinary misconduct, unexcused absence from work, non-observance of labour discipline, or termination of employment for economic reasons or collective redundancies, the employer must submit in writing well-reasoned grounds for dismissal.


Andreea Suciu
Andreea Suciu is Managing Partner and attorney-at-law at Suciu | The Employment Law Firm, Bucharest, Romania.

Teodora Mănăilă
Teodora Mănăilă is Managing Partner and attorney-at-law at Suciu | The Employment Law Firm, Bucharest, Romania.
Article

The ECtHR’s Grand Chamber Judgment in Ilias and Ahmed Versus Hungary: A Practical and Realistic Approach

Can This Paradigm Shift Lead the Reform of the Common European Asylum System?

Journal Hungarian Yearbook of International Law and European Law, Issue 1 2020
Keywords ECHR, Hungarian transit zone, deprivation of liberty, concept of safe third country, Common European Asylum System
Authors Ágnes Töttős
AbstractAuthor's information

    The judgment of the Grand Chamber of the ECtHR in Ilias and Ahmed v. Hungary reflected a big turn of the ECtHR towards a practical and realistic approach. Although the Grand Chamber found that Hungary by choosing to use inadmissibility grounds and expel the applicants to Serbia failed to carry out a thorough assessment of the Serbian asylum system, including the risk of summary removal, contrary to the Chamber it found that a confinement of 23 days in 2015 did not constitute a de facto deprivation of liberty. This paradigm shift is already visible in further decisions of the Court, and it could even serve as a basis for a new direction when reforming the Common European Asylum System.


Ágnes Töttős
Ágnes Töttős: lecturer, Pázmány Péter Catholic University, Budapest; JHA counselor responsible for migration and asylum issues at the Permanent Representation of Hungary to the EU, Brussels.
Article

Delimiting Deportation, Unlawful Transfer, Forcible Transfer and Forcible Displacement in International Criminal Law

A Jurisprudential History

Journal African Journal of International Criminal Justice, Issue 1 2019
Keywords International criminal law, theory of international law, crimes against humanity, deportation, unlawful or forcible transfer
Authors Ken Roberts and James G. Stewart
AbstractAuthor's information

    The forced displacement of civilian populations is an issue of significant global concern and a subject of extensive legal debate. In international criminal law, forced displacement is criminalized by a complex network of distinct but overlapping offences. These include the Crimes Against Humanity of deportation, forcible transfer, persecution and other inhumane acts, and the grave breach of the Geneva Conventions of ‘unlawful deportation or transfer’. International courts and tribunals have been inconsistent in the adoption of these crimes in their statues and in their subsequent interpretation, making it all the more difficult to distinguish between them. The jurisprudential history of these crimes is lengthy and not without controversy, highlighted by inconsistent judicial approaches. In this article, we offer a critical jurisprudential history of these displacement crimes in international criminal law.
    In particular, we focus on the case law emanating from the International Criminal Tribunal for the former Yugoslavia, a court that comprehensively addressed crimes associated with ethnic cleansing, a characteristic feature of that conflict, with the result that displacement was a central focus of that court. We set out our jurisprudential history in chronological order, beginning with the earliest inceptions of displacement crimes at the ICTY and then tracing their development toward the establishment of a consensus. Our hope is that the article sheds light on the development of these offences, informs future debate, and acts as a useful template for those seeking to understand how these crimes may have a role to play in future international jurisprudence.


Ken Roberts
Ken Roberts is Senior Legal Officer, International, Impartial and Independent Mechanism (Syria).

James G. Stewart
James G. Stewart is Associate Professor, Allard School of Law, University of British Columbia.
Editorial

Access_open International Business Courts in Europe and Beyond: A Global Competition for Justice?

Journal Erasmus Law Review, Issue 1 2019
Keywords international business courts, justice innovation, justice competition, global commercial litigation, private international law
Authors Xandra Kramer and John Sorabji
Author's information

Xandra Kramer
Xandra Kramer, Professor of Private Law at Erasmus University Rotterdam, and of Private International Law, Utrecht University.

John Sorabji
John Sorabji, Senior Teaching Fellow, UCL, London/Principal Legal Adviser to the Lord Chief Justice and the Master of the Rolls.
Human Rights Practice Review

Hungary

Journal East European Yearbook on Human Rights, Issue 1 2018
Authors Kriszta Kovács LLM, PhD
Author's information

Kriszta Kovács LLM, PhD
LLM, PhD in Law, associate professor at ELTE University Faculty of Social Sciences, Senior Researcher at WZB Berlin Center for Global Constitutionalism.
Article

Access_open The Application of European Constitutional Values in EU Member States

The Case of the Fundamental Law of Hungary

Journal European Journal of Law Reform, Issue 2-3 2018
Keywords Article 2 and 7 TEU, democratic backsliding, Hungary, infringement procedure, rule-of-law mechanism
Authors Gábor Halmai
AbstractAuthor's information

    This article deals with the backsliding of liberal democracy in Hungary, after 2010, and also with the ways in which the European Union (EU) has coped with the deviations from the shared values of rule of law and democracy in one of its Member States. The article argues that during the fight over the compliance with the core values of the EU pronounced in Article 2 TEU with the Hungarian government, the EU institutions so far have proven incapable of enforcing compliance, which has considerably undermined not only the legitimacy of the Commission but also that of the entire rule-of-law oversight.


Gábor Halmai
Professor and Chair of Comparative Constitutional Law, European University Institute, Department of Law, Florence. This volume (The EU Bill of Rights’ Diagonal Application to Member States. Ed. Csongor István Nagy) was published as part of the research project of the HAS-Szeged Federal Markets ‘Momentum’ Research Group.

    The judgment of the Inter-American Court of Human Rights in the case of Kaliña and Lokono Peoples v. Suriname is noteworthy for a number of reasons. Particularly important is the Court’s repeated citation and incorporation of various provisions of the 2007 United Nations Declaration on the Rights of Indigenous Peoples into its interpretation of the American Convention on Human Rights. This aids in greater understanding of the normative value of the Declaration’s provisions, particularly when coupled with the dramatic increase in affirmations of that instrument by UN treaty bodies, Special Procedures and others. The Court’s analysis also adds detail and further content to the bare architecture of the Declaration’s general principles and further contributes to the crystallisation of the discrete, although still evolving, body of law upholding indigenous peoples’ rights. Uptake of the Court’s jurisprudence by domestic tribunals further contributes to this state of dynamic interplay between sources and different fields of law.


Fergus MacKay JD
Article

Promoting Legislative Objectives Throughout Diverse Sub-National Jurisdictions

Journal European Journal of Law Reform, Issue 1 2018
Keywords devolution, informal jurisdiction, rule of law, disparate impacts, participatory problem-solving, intransitive law, legislative standardization
Authors Lorna Seitz
AbstractAuthor's information

    This article outlines an approach, derived from Ann and Robert Seidman’s Institutionalist Legislative Drafting Theory and Methodology (ILTAM), for drafting laws and developing implementing policies and programmes to realize legislative objectives and promote necessary behavioural change throughout a jurisdiction despite significant sub-jurisdictional socio-economic differences. ILTAM can serve as a powerful tool for catalysing the development of situationally appropriate programmes to initiate and sustain behavioural change in furtherance of legislative objectives. The article begins by discussing the movement towards legislative standardization, and its benefits and failings. It then introduces the concept of informal jurisdictions, and highlights modifications to ILTAM that improve the methodology’s efficacy in devising solutions that work in those jurisdictions. The article then describes the power of intransitive law as a mechanism for catalysing progress towards shared objectives in a manner that allows for localized approaches, promotes governmental responsiveness, brings innovation, and maximizes participatory governance. Lastly, it describes the importance that Ann and Robert Seidman placed on institutionalizing on-going monitoring, evaluation and learning processes; and describes how intransitive drafting techniques can focus implementation on motivating behavioural change while systematically identifying needed policy and law reforms in response to suboptimal legislative outcomes.


Lorna Seitz
The Legis Institute. Seitz earned her JD from Boston University (BU), where she served as Editor-in-Chief of Professor Seidman’s Legislative Clinics. After graduating, Seitz served as the Director of the BU/ICLAD Legislative Distance Drafting Program for several years, taught in the BU Legislative Clinics (and overseas) alongside Professor Seidman, and served as principal for the International Consortium for Law and Development (a non-profit co-founded by the Seidmans) from 2004-2014. Seitz co-founded The Legis Institute to realize the combined potential of ILTAM and 21st Century technology to overcome barriers to inclusive, responsive, evidence-based policy and law development and governance.
Article

Access_open Post-BEPS Tax Advisory and Tax Structuring from a Tax Practitioner’s View

Journal Erasmus Law Review, Issue 1 2017
Keywords BEPS, value creation, tax structuring, international taxation
Authors Paul Lankhorst and Harmen van Dam
AbstractAuthor's information

    The international tax landscape is changing and it is changing fast. The political perception is that taxation of multinational enterprises is not aligned with the ‘economic activity’ that produces their profits (i.e. not aligned with ‘value creation’). The perception links ‘value creation’ with ‘employees and sales’.
    In the BEPS Project of the OECD, the OECD attempts to combat base erosion and profit shifting and to align taxation with value creation. In this article, the authors discuss the impact they expect BEPS to have on tax advisory and tax planning. The focus goes to BEPS Actions 7, 8-10 and 13.
    By maintaining the separate entity approach under BEPS for the taxation of multinationals, has the OECD been forced to ‘stretch’ existing rules beyond their limits? Will the created uncertainty lead to a shift from ‘aggressive tax planning’ by multinationals to ‘aggressive tax collection’ by tax administrations? Will the role of tax advisory change from advising on the lowest possible effective tax rate to a broader advice including risk appetite and public expectations?


Paul Lankhorst
Paul Lankhorst, MSc LLM, is tax adviser at Loyens & Loeff.

Harmen van Dam
Harmen van Dam, LLM, is tax partner at Loyens & Loeff.
Article

Access_open Keck in Capital? Redefining ‘Restrictions’ in the ‘Golden Shares’ Case Law

Journal Erasmus Law Review, Issue 4 2016
Keywords Keck, selling arrangements, market access, golden shares, capital
Authors Ilektra Antonaki
AbstractAuthor's information

    The evolution of the case law in the field of free movement of goods has been marked by consecutive changes in the legal tests applied by the Court of Justice of the European Union for the determination of the existence of a trade restriction. Starting with the broad Dassonville and Cassis de Dijon definition of MEEQR (measures having equivalent effect to a quantitative restriction), the Court subsequently introduced the Keck-concept of ‘selling arrangements’, which allowed for more regulatory autonomy of the Member States, but proved insufficient to capture disguised trade restrictions. Ultimately, a refined ‘market access’ test was adopted, qualified by the requirement of a ‘substantial’ hindrance on inter-State trade. Contrary to the free movement of goods, the free movement of capital has not undergone the same evolutionary process. Focusing on the ‘golden shares’ case law, this article questions the broad interpretation of ‘capital restrictions’ and seeks to investigate whether the underlying rationale of striking down any special right that could have a potential deterrent effect on inter-State investment is compatible with the constitutional foundations of negative integration. So far the Court seems to promote a company law regime that endorses shareholders’ primacy, lacking, however, the constitutional and institutional legitimacy to decide on such a highly political question. It is thus suggested that a refined test should be adopted that would capture measures departing from ordinary company law and hindering market access of foreign investors, while at the same time allowing Member States to determine their corporate governance systems.


Ilektra Antonaki
Ilektra Antonaki, LL.M., is a PhD candidate at Leiden University, The Netherlands.

    An employer that fails to comply with an occupational doctor’s recommendation regarding an employee’s health, as it relates to his job, is in breach of its health and safety obligations.


Delphine Levy Karcenty
Delphine Levy Karcenty is an avocat with Jeantet in Paris, www.jeantet.fr.

    Op 11 februari 2015 heeft het Comité van Ministers van de Raad van Europa de Recommendation on preventing and resolving disputes on child relocation aangenomen. Dit is het eerste Europese instrument over het verhuizen met kinderen na scheiding. De Recommendation heeft een duidelijk tweeledig doel: het voorkomen van conflicten over verhuizingen met kinderen en, indien een conflict is gerezen, het bieden van richtsnoeren voor het oplossen daarvan. In deze bijdrage staan in de eerste plaats de inhoud van de Recommendation en de daarbij gemaakte keuzes centraal. Daarnaast wordt ingegaan op de vraag wat deze Recommendation kan betekenen voor het Nederlandse recht en de toepassing daarvan in verhuiszaken. In de Recommendation worden enige, naar het oordeel van de auteur verstandige keuzes gemaakt. Zo verdient het stevig inzetten op alternatieve geschiloplossing steun. Daarnaast is de aanbevolen afzonderlijke beoordeling van het belang van het kind, zonder dat dit belang echter de doorslag hoeft te geven, in overeenstemming met vaste rechtspraak van de Hoge Raad in verhuiszaken. Ook het pleidooi voor een neutrale, kind-gecentreerde, casuïstische benadering door de rechter strookt met de wijze waarop Nederlandse rechters tot hun beslissingen in verhuiszaken komen. Specifieke verhuiswetgeving op deze punten, zoals de Recommendation voorstelt, acht de auteur dan ook niet nodig. Wel zou de wettelijke verankering van de in de Recommendation voorgestelde formele notificatieplicht kunnen bijdragen aan het voorkomen van verhuisconflicten. Krachtens deze plicht dient de ouder met een verhuiswens de andere ouder – schriftelijk en binnen een redelijke termijn – te informeren over de voorgenomen verhuizing. Hoewel de verwachtingen van het daadwerkelijke effect van de Recommendation als niet-bindend instrument niet al te hoog gespannen moeten zijn, draagt deze bij aan de erkenning van verhuizing met kinderen als een (hoog)potentieel conflictueuze aangelegenheid.
    On the 11th February 2015 the Committee of Ministers of the Council of Europe adopted the Recommendation on preventing and resolving disputes on child relocation. This is the first European instrument on child relocation. The aim of the Recommendation is twofold: preventing relocation disputes, and in case of a dispute, providing guidelines for solving them. This contribution firstly intends to examine the principles of the Recommendation and the choices that has been made during the drafting process. Secondly, it will look at the question of to what extent the Recommendation could lead to any adjustments of Dutch law and its application in relocation cases. In the opinion of the author, a number of prudent choices have been made in the Recommendation. In the first place, the encouragement of alternative dispute resolution ought to be supported. Secondly, the recommended individual and separate assessment of the best interests of the child (whose interests are, however, not decisive) is in accordance with the case law of the Supreme Court of the Netherlands in relocation cases. The plea for a neutral, child centered, case-by-case approach by the court is also consistent with the way in which Dutch courts make their decisions in relocation cases. Specific relocation legislation in this regard is not necessary in the opinion of the author. However, a legislative provision requiring the relocating parent to inform the other parent prior to the intended relocation might contribute to the prevention of disputes on child relocation. Although expectations concerning the actual effect of the Recommendation as a non-binding instrument should not be too high, it nevertheless contributes to the recognition of child relocation as an issue with a high potential for conflict.


Prof. mr. Lieke Coenraad
Prof. mr. Lieke Coenraad is Professor of Private Law and Dispute Resolution at the law faculty of VU University Amsterdam. She is also deputy judge at the Court of Appeal of Amsterdam.
Article

To Recognize or Not to Recognize? That Is the Question!

Motherhood in Cross-Border Surrogacy Cases

Journal European Journal of Law Reform, Issue 2 2015
Keywords cross-border surrogacy, motherhood, private international law, ordre public, European Human Right Convention
Authors Stefanie Sucker PhD
AbstractAuthor's information

    This article describes the status quo in cross-border surrogacy cases, more specifically how national courts deal with the recognition of parenthood validly established abroad. As the recognition of motherhood is deemed to violate the national ordre public, the solutions so far, i.e. recognition of fatherhood and adoption, will be examined. Moreover, the arguments for an alleged ordre public-violation concerning motherhood will be presented. Finally, the question whether the European Human Right Convention has an impact on the interpretation of the best interest of the child will be answered.


Stefanie Sucker PhD
The author is currently writing a (German) PhD on the topic of cross-border surrogacy. She analyses private international and procedural law questions of German, Dutch, French and Austrian law. Thus, reference as examples will be made to these legal systems.
Article

Goodwill/Intangibles Accounting Rules, Earnings Management, and Competition

Journal European Journal of Law Reform, Issue 1 2015
Keywords fraud, mergers and acquisitions, Games economic psychology, regulation, goodwill and intangibles
Authors Michael I.C. Nwogugu
AbstractAuthor's information

    Intangible assets account for 60%-75% of the market capitalization value in most developed stock markets around the world. The US GAAP and IFRS Goodwill and Intangibles accounting regulations (ASC 805, Business Combinations; ASC 350, Goodwill and Intangible Assets; IFRS-3R, Business Combinations; and IAS 38, Accounting for Intangible Assets) are inefficient and create potentially harmful psychological biases. These regulations facilitate earnings management and money laundering, reduce competition within industries, and are likely to increase the incidence of fraud and misconduct. This article introduces a new goodwill/intangibles disclosure/accounting model that can reduce the incidence of fraud, information asymmetry, moral hazard, adverse selection, and inaccuracy. The article also introduces new economic psychological theories that can explain fraud, misconduct, and non-compliance arising from the implementation of the goodwill/intangibles accounting rules.


Michael I.C. Nwogugu
Address: Enugu, Enugu State, Nigeria. Emails: mcn2225@aol.com; mcn111@juno.com. Phone: 234-909-606-8162.
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