This paper deals with the proposed use of sovereign credit ratings in the "Basel Accord on Capital Adequacy" (Basel II) and considers its potential effect on emerging markets financing. It investigates in a first attempt the consequences of the planned revisions on the two central aspects of...

With the publication of ISO 26000: 2010 a new era began for Corporate Social Responsibility with institutionalization as a standard for corporate management by the most prestigious international standard-setting organization. However, serious contradictions complicate efforts to apply standards...

This article explores the attempts by international states and organizations to create a global legal whaling regime and examines its underlying competing environmental norms of exploitation, conservation and preservation. It outlines a history of whaling exploitation over the centuries and...

In 2006, the Australian Association of National Advertisers implemented the self-regulatory Food and Beverages Advertising and Marketing Communications Code in response to public concern about the influence of 'junk food' advertising on children's obesity levels and pressure for more restrictive...

An “invention,” as used in the United States patent laws, refers to anything made by man that employs or harnesses a law of nature or a naturally occurring substance for human benefit. A watermill, for instance, harnesses the power of gravity to run machinery. But legal methods, such as tax...

This Article advances the retirement reform debate by looking more closely at the fiduciary relationship that exists between trustees and beneficiaries involving public sector employee pension funds. It offers a singular view from historic equity. The Article aims to see how equity in the...

This note considers the decision of the Irish High Court in Re Prendiville (1992) which dealt with the enforcement of half-secret trusts. It confirms, in a case where the point arose for decision, that Irish law rejects “the prior acceptance rule” favoured in the English cases. The judgment...