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Article

Sir William Dale Annual Memorial Lecture

Is Legislation Literature?

Journal European Journal of Law Reform, Issue 3 2015
Authors Sir Geoffrey Bowman
Author's information

Sir Geoffrey Bowman
Sir Geoffrey was the First Parliamentary Counsel 2002-2006. He is a Bencher of Lincoln’s Inn, has an honorary LLD degree of the University of London, and is a Senior Associate Fellow of the IALS.
Article

Delegated Legislation in Nigeria: The Challenges of Control

Journal European Journal of Law Reform, Issue 3 2015
Keywords delegated legislation, parliament, control, quality, parliamentary scrutiny
Authors Jemina Benson LL.M
AbstractAuthor's information

    In considering how society generally is regulated, most times focus is always on Acts of parliament that are passed by the legislative arm of government. However, delegated legislation is another aspect of law making that is of immense importance for the regulation of any given society. This form of lawmaking being a deviation from the norm has some challenges in terms of control. This article seeks to examine some of these challenges emphasising that adequate parliamentary scrutiny will prevent the harbouring of bad-quality legislation.


Jemina Benson LL.M
Jemina Benson LL.M (University of London) is a legislative drafter for Rivers State House of Assembly in Nigeria. Email: jeminabenson@yahoo.com.

    Statutory interpretation is quickly becoming the primary function of our courts. Ambiguity, unexpected scenarios, and drafting errors in legislation compound this challenging task, obliging many judges to turn to debate transcripts and other legislative materials in search of our elected representatives’ intent.
    Legislatures are intrinsically the products of the societies that create them, however, with each possessing a diverging structure and rules of procedure. These institutional differences affect bills’ drafting, consideration, and passage, and represent the mechanical process of how legislative bargains are translated into binding statutory text.
    Through the lenses of the United Kingdom Parliament and the United States Congress, the fundamental logic behind these institutions’ legislative bargains will be explored, assessing the impact of procedure and the interests that shape the enacting process. Parliamentary tradition emphasizes the foundational role of Her Majesty’s Government in managing virtually all legislation, maintaining a unity of purpose without compromise, amendment, or purposefully ambiguous provisions. Conversely, unique procedures and the multiplicity of veto players within Congress necessitates that compromise is a de facto requirement for passage. The diverging logic behind these legislative bargains offers powerful evidence that institutional characteristics have a dispositive impact on the utility of legislative materials in statutory interpretation.


Chris Land
Juris Doctor Student, 2016, University of Minnesota Law School. LL.M., with distinction, Institute of Advanced Legal Studies, University of London; B.S., summa cum laude, Florida State University.
Article

Legal Motherhood and Parental Responsibility

A Comparative Study on the Tensions between Scientific Knowledge, Social Reality and Personal Identity

Journal European Journal of Law Reform, Issue 2 2015
Keywords motherhood, child’s right to identity, baby-box, secret birth, confidential birth
Authors Prof. dr. Christine Budzikiewicz and Dr. Machteld Vonk
AbstractAuthor's information

    For the past 15 to 20 years there has been intense discussion in many European countries how mothers in a crisis situation can be prevented from abandoning or even killing their new born babies. Baby-boxes have been installed in a number of countries and/or possibilities for anonymous birth have been discussed or introduced. The Committee on the Rights of the Child expressed concern over these developments and stated that both developments infringe on the child’s right to know its origins. Both Germany and the Netherlands have taken steps to protect new mothers and their babies in crisis situations by introducing a form of secrecy surrounding the mother’s identity. In Germany this has taken the form of a recently introduced law that keeps the birth and the identity of the mother confidential, in the Netherlands this has taken the form of a protocol drawn up by professionals which aims to keep the birth and the mother’s identity secret. This article will compare and critically discuss these developments in Germany and the Netherlands.


Prof. dr. Christine Budzikiewicz
Prof. dr. Christine Budzikiewicz is professor of law at the Institute of Comparative Law of Marburg University in Germany, <www.uni-marburg.de/fb01/lehrstuehle/zivilrecht/budzikiewicz>.

Dr. Machteld Vonk
Dr. Machteld Vonk is assistant professor of child and family law at the Child Law Department of Leiden University Law School in The Netherlands, <http://law.leiden.edu/organisation/private-law/child-law/staff/mjvonk.html>.
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.
Article

Un-Constitutionality of the Dodd-Frank Act

Journal European Journal of Law Reform, Issue 1 2015
Keywords Dodd-Frank Act, enforcement games, systemic risk, financial services regulation, constitutional law
Authors Michael I.C. Nwogugu
AbstractAuthor's information

    ‘Restoring American Financial Stability Act’ of 2010 (‘RAFSA’ or the ‘Dodd-Frank Act’) was the first set of statutes in any country that attempted to simultaneously address the Global Financial Crisis, the national securities law framework, the structure of the executive branch of the federal government, and delegation of powers to federal government agencies (to the detriment of state governments). Other countries have enacted statutes that are similar to RAFSA. However, RAFSA and similar statutes in many countries are inefficient and have failed to address the fundamental problems in financial systems, and parts of RAFSA are unconstitutional.


Michael I.C. Nwogugu
Address: Enugu, Enugu State, Nigeria. E-mail: mcn2225@gmail.com; mcn2225@aol.com. Phone: 234-909-606-8162.
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