Third-party funding in commercial arbitration is relatively recent; however, it has been gaining its popularity across the world. This article will first canvas third-party funding activities in the United Kingdom, Australia, Hong Kong, France and Germany, and will then discuss and analyze the...

This article examines, from a human rights perspective, certain instances establishing the liability of third parties, other than the taxpayer himself, for the payment of taxes, such as the obligation to withhold taxes or the joint and several liability of a third party (i.e. a company’s...

Fair value estimates from external third-party sources are generally considered more reliable than internal estimates based on managerial inputs. However, even externally sourced estimates are subject to managerial opportunism, because firms can switch from one external source to another. In the...

A grand challenge under climate change is water management, particularly in intensively farmed areas. This paper draws on the case of Robusta coffee farming in the Central Highlands of Vietnam to illustrate a water saving innovative tool that supports high productivity and sustainable farming....