The Timing of Income Recognition in Tax Law and the Time Value of Money, by Israeli lawyer and academic Moshe Shekel, is a comprehensive, comparative study of the timing rules for income and deductions (and the debates about those timing rules) in three sophisticated jurisdictions - the United...

This paper analyses the dynamics of personal insolvencies in Germany and the UK, focusing on the recent recession. These countries are particularly interesting as they are both member countries of the European Union, yet have completely different approaches to deal with overindebted individuals....

This paper examines whether lawyers' experience of time-based billing and billable hour budgets subjects them to pressures that encourage unethical practices. We argue that billable hour pressure is merely the ‘face' of more fundamental pressures stemming from the way that lawyers in private...

In the late 1820s, when British Home Secretary Sir Robert Peel introduced legislation into the British parliament to create the very first police department, the phrase that the ‘police are the public, and the public are the police' was developed to allay public fears that the new institution...

While the use of suspensions as a sanction for violation of a rule of professional conduct is commonplace and well understood, suspensions are used far more extensively in the lawyer regulatory process. Depending on the jurisdiction, they are imposed to:• Secure adherence to law-licensing...

Trusts are an important institution to be studied in law for various reasons. Both jurisprudentially as well as from a perspective of taxation, trusts affect the making of rules. From a practical perspective, trusts are also an essential attribute for people to make things work and charitable...

This Article uncovers the history of a long-forgotten English court system, the “fire courts,” which Parliament established to resolve dispute between landlords and tenants in urban areas destroyed in catastrophic fires. One of the fire courts' remarkable features was the delegation of...

The contributions of Foster (2005) and Halgreen (2004) are the latest in a series of debates, discussions, conferences, and academic scholarship on the subject of United States (US) and (or versus) European Union (EU) sport policy. In the context of international relations and foreign policy,...

Criminal behaviour always takes place within a context. The project MAVUS, which stands for Method for Assessment of Vulnerability of Sectors, deploys a method to measure the vulnerability of economic sectors to organised crime. MAVUS observes contexts, scanning for vulnerabilities...