Academic literature on the topic 'Comparative Law'

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Journal articles on the topic "Comparative Law"

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Esquirol, Jorge. "Introduction: Comparative Comparative Law." FIU Law Review 18, no. 4 (2024): 683–86. http://dx.doi.org/10.25148/lawrev.18.4.4.

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This introduction illuminates the multifaceted nature of comparative law, transcending its conventional perception as merely a methodological tool. Rather, it emerges as a dynamic arena of political struggle, embodying diverse perspectives and objectives across various discursive exchanges. The volume delves into this complexity through contributions from esteemed scholars exploring topics ranging from granting rights to rivers in Colombia to the constitutional interpretive politics of Italian abortion rights. It underscores how comparative law shapes governance and policy, both reinforcing hegemonic norms and providing avenues for resistance and alternative perspectives. Ultimately, the volume celebrates the rich diversity and interconnectedness within comparative law, offering nuanced insights into its pivotal role in shaping global legal landscapes and public policies.
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Péteri, Zoltán. "Teaching of Comparative Law and Comparative Law Teaching." Acta Juridica Hungarica 43, no. 3-4 (December 2002): 243–61. http://dx.doi.org/10.1556/ajur.43.2002.3-4.4.

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Widner, Jennifer. "Comparative Politics and Comparative Law." American Journal of Comparative Law 46, no. 4 (1998): 739. http://dx.doi.org/10.2307/840990.

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Bradley, D. "Comparative Law, Family Law and Common Law." Oxford Journal of Legal Studies 23, no. 1 (March 1, 2003): 127–46. http://dx.doi.org/10.1093/ojls/23.1.127.

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Sawer, Geoffrey, and Durga Das Basu. "Comparative Constitutional Law." American Journal of Comparative Law 34, no. 4 (1986): 805. http://dx.doi.org/10.2307/840334.

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Macdonald, Roderick, and Kate Glover. "Implicit comparative law." Revue de droit. Université de Sherbrooke 43, no. 1-2 (2013): 123–92. http://dx.doi.org/10.17118/11143/10194.

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Michaels, Ralf. "Transnationalizing Comparative Law." Maastricht Journal of European and Comparative Law 23, no. 2 (April 2016): 352–58. http://dx.doi.org/10.1177/1023263x1602300208.

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Spamann, Holger. "Empirical Comparative Law." Annual Review of Law and Social Science 11, no. 1 (November 3, 2015): 131–53. http://dx.doi.org/10.1146/annurev-lawsocsci-110413-030807.

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Husa, Jaakko. "Rethinking Comparative Law." Amicus Curiae 3, no. 2 (February 28, 2022): 381–87. http://dx.doi.org/10.14296/ac.v3i2.5419.

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Macdonald, Roderick A., and Kate Glover. "IMPLICIT COMPARATIVE LAW." Revue de droit de l'Université de Sherbrooke 43, no. 1-2 (2013): 123. http://dx.doi.org/10.7202/1105874ar.

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Dissertations / Theses on the topic "Comparative Law"

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Romano, Valerio Cosimo. "Empirical Comparative Law." Doctoral thesis, Luiss Guido Carli, 2015. http://hdl.handle.net/11385/200991.

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Infantino, Marta. "Comparative Law of causation in Tort Law." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123595.

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this article analyzes the causal element of torts from the perspective of comparative law, focusing on the field of tort liability. Thus, it specifies both the particular aspects of the investigation as well as each legal system studied. then, the article discusses the differences and similarities of each system. Later, it stops on the dominant approaches examining its success on facing the tort phenomenon in order to highlight the essential characteristics that determine the various approaches tort liability can assume.
El presente artículo analiza el elemento causal de la responsabilidad civil desde una perspectiva de derecho comparado, haciendo énfasis sobre el campo de la responsabilidad aquiliana. Así, precisando tanto los aspectos particulares de la propia investigación como de cada Ordenamiento Jurídico estudiado, el artículo aborda las diferencias y similitudes de cada Ordenamiento. De esta forma, se detiene sobre los enfoques dominantes examinando la capacidad de los mismos. Ello con la finalidad de evidenciar las características esenciales que determinan los diversos alcances que puede asumir la responsabilidad aquiliana.
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Pardolesi, Roberto, and Massimiliano Granieri. "The Future of Law Professors and Comparative Law." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123064.

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In this paper, the authors analyze the positions on the objectives of Comparative Law as an autonomous discipline, as well as the intersection between law and economics and its implications for future studies of law. this is studied in relation not only to what is Law, but with what it should be. ending the authors propose a new perspective for comparatists lawyers, seeking to revitalize legal research.
En el presente artículo, los autores analizan las posiciones acerca de los objetivos del Derecho Comparado como una disciplina autónoma, así como la intersección entre Derecho y la economía y sus implicancias en los futuros estudios del Derecho. todo ello se estudia a en relación no solo a lo que es el Derecho, sino con lo que debería ser. Finalizan los autores proponiendo una nueva perspectiva para los abogados comparatistas, buscando revitalizar la investigación jurídica.
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Khan, Adnan. "Blasphemy laws and freedom of speech : a comparative study of Islamic law and modern law." Thesis, University of Lincoln, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.629938.

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McCoy, Gerard John Xavier. "Uxorial privileges in substantive criminal law: a comparative law enquiry." University of Canterbury. School of Law, 2007. http://hdl.handle.net/10092/3674.

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This thesis investigates three exemplars of uxorial substantive privileges in the criminal law: the marital coercion doctrine, the intraspousal conspiracy exemption, and the uxorial post-offence accessorial immunity. Their history, choreography and variations are comparatively investigated across the common law jurisdictions including the impact of statutory interventions. The principal argument is that the judicial and legislative treatment of these uxorial privileges has been inconsistent or erratic so that they are not the products of any systematic, modern development in the criminal law. This thesis proposes that there is no justification for their continued retention in common law legal systems. Archival, Parliamentary, and other sources have been used to identify the factors impinging upon the creation of specific statutory uxorial privileges. The diaspora of these laws throughout the other common law jurisdictions is investigated. The discussion is illustrated by examination of the particular issues raised by polygamy, customary law concubinage as well as by gender-reassignment. This thesis examines whether both gender-specific and marriage-specific criteria are valid constituents within the parameters of substantive criminal law. It traces the genesis of these special defences within the criminal law available exclusively to women, from the time of King Ine of the West Saxons c712, to examine the current status of such laws throughout common law jurisdictions. The investigation explores factors shaping the creation of a statutory defence of marital coercion by the British Parliament in 1925 and outlines the challenges generated by that law and its extraordinary resilience. This thesis demonstrates the failure of the criminal law to provide an overarching construct to implement emergent gender equality.
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Wang, Yu Xi. "The concept of mixed legal system : a Chinese perspective." Thesis, University of Macau, 2012. http://umaclib3.umac.mo/record=b2586420.

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Cabrillac, Rémy. "Economic Duress: overview of Comparative Law." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122572.

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This paper explains how the notion of economic duress is understood in different legal regimes of Civil Law and Common Law. This way, the author first addresses the concept of economic duress from a restrictive sense (as a defect of consent) and, later, develops the concept from a wider perspective (taking into account an objective economic imbalance).
El presente artículo explica cómo se entiende la noción de violencia económica en diversos ordenamientos jurídicos tanto del Civil Law como del Common Law. Así, el autor aborda primero el concepto de violencia económica en un sentido restringido (como vicio del consentimiento), y posteriormente lo desarrolla desde una perspectiva más amplia (tomando en cuenta un desequilibrio económico objetivo).
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Drummond, Susan G. (Susan Gay) 1959. "Legal itineraries through Spanish Gitano family law : a comparative law ethnography." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=38447.

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In the context of globalization, the idea of place is reputed to be losing its footing. This thesis explores the implications of these developments with respect to the way that place is constructed in law by focusing on tensions between the concept of jurisdiction and the ways that the contexts of law overspill it, threatening to engulf comparative analysis. Central to the idea that jurisdiction is losing its familiar moorings is the implication that other forms of thinking about legal normativity are emerging as more commonsensical alternatives to the state-based idea of jurisdiction that emerged in the eighteenth and nineteenth centuries. The thesis explores this hypothesis by bringing elements of the discipline of comparative law (conventionally state based) into play with elements of the discipline of legal anthropology (conventionally culture based). The focus for this theoretical intrigue is an Gitano population in the South of Spain that served as the fieldwork locale for seven months of ethnographic fieldwork carried out in 1995. Investigations are centered on the theme of family law. Familiar notions of state and culture, and the legal sensibilities associated with each, are examined through exploring the interplay between local expressions of Gitanitude in Jerez de la Frontera and regional, national, international, and global forces that structure legal sensibilities in the area. The first chapter explores the interplay by focusing on the context surrounding Spain's reforms to family law in the 1980s. The familiar frontiers of the state are prodded through this analysis. The second chapter then explores the frontiers of culture through an examination of a variety of expressions of Gitanitude in Spain. The third chapter brings modified versions of state and culture together in a reconceptualisation of family law. As a whole, the thesis suggests a new way of approaching the problematic relationship between context and the disciplines of comparative law an
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Chen, Liuye <1992&gt. "Reasonableness in European and Chinese Contract Law. A Comparative Law Study." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2021. http://amsdottorato.unibo.it/9899/1/Thesis_Liuye_Chen.pdf.

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Contemporary private law, in teh last few decades, TEMPhas been increasingly characterized by teh spread of general clauses and standards and by teh growing role of interpreters in teh framework of teh sources of law. dis process TEMPhas also consistently effected those systems dat are not typically centered on judge-made law. In particular in contract law general clauses and standards has assumed a leading role and has become protagonists of processes of integration and harmonization of teh law. Wifin dis context, teh reasonableness clause TEMPhas come to teh attention of scholars, emerging as a new element of connection between different legal systems -first of all between common law and civil law – and even between different legal traditions. dis research aims at reconstructing teh patterns of emersion and evolution of teh TEMPprincipal of reasonableness in contract law both wifin European Union Law and in teh Chinese legal system, in order to identify evolutionary trends, processes of emersion and circulation of legal models and teh scope of operation of teh TEMPprincipal in teh two contexts. In view of teh increasingly intense economic relations between Europe and China, wifin teh framework of teh new project called Belt and Road Initiative, a comparative survey of dis type can foster mutual understanding and make communications more TEMPeffective, at teh level of legal culture and commercial relations, and to support teh processes of supranational harmonization of contract law rules.
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Yoo, Namyoung. "Japanese spirit and Western utility : a comparative study of Japanese conflicts jurisprudence /." Thesis, Connect to this title online; UW restricted, 1999. http://hdl.handle.net/1773/9618.

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Books on the topic "Comparative Law"

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Levmore, Saul X. Comparative law. [Toronto]: Faculty of Law, University of Toronto, 1998.

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Levmore, Saul. Comparative law. Toronto]: Faculty of Law, University of Toronto, 1998.

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1939-, Butler William Elliott, ed. Comparative law. London: Wildy, Simmonds & Hill, 2003.

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Aston, Joshua, Aditya Tomer, and Rupendra Singh, eds. Comparative Law. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7.

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Graziano, Thomas Kadner. Comparative Contract Law. London: Macmillan Education UK, 2009. http://dx.doi.org/10.1007/978-1-349-87676-1.

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Beatty, David M. Comparative constitutional law. [Toronto]: Faculty of Law, University of Toronto, 1995.

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Kadner Graziano, Thomas. Comparative Tort Law. Abingdon, Oxon ; New York, NY : Routledge, 2018.: Routledge, 2018. http://dx.doi.org/10.4324/9780203705551.

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Barak, Aharon. Comparative constitutional law. Toronto, Ont: Faculty of Law, University of Toronto, 1990.

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Falconer, Birch Ian Keith, and Richter Ingo, eds. Comparative school law. Oxford, England: Pergamon Press, 1990.

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Cruz, Peter De. Comparative healthcare law. London: Cavendish, 2001.

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Book chapters on the topic "Comparative Law"

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Carmon, Haggai. "Comparative Law." In Foreign Judgments in Israel, 5–11. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-32003-3_3.

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Alshebli, Abdullah. "Securities Law." In Comparative Securities Law, 15–27. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003301875-3.

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Wani, Showkat Ahmad, and Dhriti Bole. "A Politico-Media Nexus in the Globalizing World: A Comparative Study on Compromised Agenda-Driven Media." In Comparative Law, 351–69. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_21.

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Kumar, Manish, and Apoorva Thakur. "NFTS, Blockchain and Cryptocurrency: Legal Scenario Across the Globe." In Comparative Law, 73–86. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_5.

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Koutras, Nikos. "Exploring the Landscape of AI-Generated Output: Challenges and Regulatory Insights." In Comparative Law, 413–25. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_24.

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Afroz, Tanzim. "Integrating Climate Change and Development: Policy and Strategy in the Coastal Zone Management of Bangladesh." In Comparative Law, 329–50. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_20.

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Monteiro, Pearl. "Goa v. India: A Comparative Study of Marriage and Divorce Law." In Comparative Law, 109–23. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_8.

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Atrey, Ishan, and Jyotirmoy Banerjee. "Understanding the Complexity of Juvenile Delinquency Recidivism: A Comparative Analysis of Offender Persistence from Minority to Adulthood in India and USA." In Comparative Law, 39–54. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_3.

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Joseph, Biju, and M. L. Shilpa. "A Legal Framework of Probation of Offenders in India: An Analysis with Special Reference to Australia and the USA." In Comparative Law, 139–59. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_10.

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Tai, Clare Jing Ni. "Redefining Director Duties: Unveiling an Internal Benchmark for Good Faith—A Novel Comparative Approach Beyond External Standards in Corporations Act 2001 (Cth)." In Comparative Law, 161–78. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-7815-7_11.

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Conference papers on the topic "Comparative Law"

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Arslanov, Kamil'. "On Signifi cance of Comparative Legal Researches of Foreign Law in View of Russian Civil Law Development." In II public readings "Actual problems of comparative jurisprudence". Infra-M Academic Publishing House, 2013. http://dx.doi.org/10.12737/1031.15.

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Akinin, Artem. "Commercial (entrepreneurial) and private international law (comparative law study)." In Actual problems of jurisprudence 2022. ru: Publishing Center RIOR, 2022. http://dx.doi.org/10.29039/02089-0/013-018.

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The article deals with the subject, system and sources of trade (entrepreneurial) law in the aspect of the international space. The author of the article notes a significant practical connection between international business and international private law, names their main features as a dispositive method of legal regulation, independence and equality of subjects of civil legal relations, the presence of corresponding rights and obligations among the subjects of such relations, a pronounced property nature of the civil liability of subjects.
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Ainunnisa Rezky, A., R. Andini Naulina, and U. Raditio Jati. "Comparative Perspective on Marital Rape: Western Law and Islamic Law." In 3rd International Conference on Law and Governance (ICLAVE 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200321.017.

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Kresin, Aleksey. "Teoretical and Methodological Basis of Comparative Law in J.L.E. Lerminier’s works." In II public readings "Actual problems of comparative jurisprudence". Infra-M Academic Publishing House, 2013. http://dx.doi.org/10.12737/1031.5.

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Widerski, P. "Family foundation under Polish law against the background of comparative law." In EUROPEAN POTENTIAL FOR THE DEVELOPMENT OF LEGAL SCIENCE, LEGISLATION AND LAW ENFORCEMENT PRACTICE. Baltija Publishing, 2023. http://dx.doi.org/10.30525/978-9934-26-334-7-7.

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Plotnic, Olesea. "INTERACTION BETWEEN CONSUMER LAW AND COMPETITION LAW IN PANDEMIC TIMES." In International Jean Monnet Module Conference of EU and Comparative Competition Law Issues "Competition Law (in Pandemic Times): Challenges and Reforms. Faculty of Law, Josip Juraj Strossmayer University of Osijek, 2021. http://dx.doi.org/10.25234/eclic/18835.

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If in the case of consumer law, as protected persons are the consumers, then in the case of competition law, the protected entities are the competitors. A combination of actions in competition law presupposes that the same commercial offer satisfies several individual interests of consumers. In the strictest sense, such a combination implies the same legal fact, simultaneously opening up more possibilities for the consumer to choose due to loyal offers from a professional, if he is monopolistic or dominant in the market. More broadly, it can also be accepted that offers can be combined from several competing professionals relating to the same product or service and concerning the same individual interest of a consumer. The possible complementary effects of common law, which would justify the non-limitation of a specific piece of legislation, can never lead to a new monopoly. In some cases this will make competition law more effective and, in other cases, provide marginal and non-exclusive protection to consumers who do not have a direct right guaranteed by competition law. The purpose of this article is to demonstrate the interdependent relationship between competition law and consumer law, from the perspective that both have the same common goal, namely to limit abuses by professionals in their economic activity, especially during pandemic times.
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Szentgáli-Tóth, Boldizsár. "THE SCOPE OF QUALIFIED LAW: COMPARATIVE ANALYSIS." In 22nd International Academic Conference, Lisbon. International Institute of Social and Economic Sciences, 2016. http://dx.doi.org/10.20472/iac.2016.022.056.

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Huang, Mingxin, and Lu Yuan. "Comparative Study on Agricultural Product Quality Safety Law and Food Safety Law." In 2017 International Conference on Education, Culture and Social Development (ICECSD 2017). Paris, France: Atlantis Press, 2017. http://dx.doi.org/10.2991/icecsd-17.2017.9.

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Oyson, Manuel Jose. "The Law on Corporate Opportunity Transactions by Directors: A Comparative Analysis of Australian Law and Delaware Law." In 6th Annual International Conference on Law, Regulations and Public Policy (LRPP 2017). Global Science & Technology Forum (GSTF), 2017. http://dx.doi.org/10.5176/2251-3809_lrpp17.49.

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García, Graciela. "The imputability from the perspective of comparative law." In MOL2NET 2017, International Conference on Multidisciplinary Sciences, 3rd edition. Basel, Switzerland: MDPI, 2017. http://dx.doi.org/10.3390/mol2net-03-04976.

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Reports on the topic "Comparative Law"

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Roberts, Tony, Abrar Mohamed Ali, Mohamed Farahat, Ridwan Oloyede, and Grace Mutung'u. Surveillance Law in Africa: a Review of Six Countries. Institute of Development Studies, October 2021. http://dx.doi.org/10.19088/ids.2021.059.

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This review provides the first comparative analysis of African legal surveillance frameworks. The study identifies nine core principles derived from existing guidelines as an analytical framework to identify opportunities to strengthen privacy protection, while narrowly targeting surveillance on the most serious crimes. Six detailed country reports are synthesised in this comparative analysis to produce a series of actionable recommendations for policy, practice and further research.
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Brown, Thomas C., and George L. Peterson. An enquiry into the method of paired comparison: reliability, scaling, and Thurstone's Law of Comparative Judgment. Ft. Collins, CO: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station, 2009. http://dx.doi.org/10.2737/rmrs-gtr-216.

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Brown, Thomas C., and George L. Peterson. An enquiry into the method of paired comparison: reliability, scaling, and Thurstone's Law of Comparative Judgment. Ft. Collins, CO: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station, 2009. http://dx.doi.org/10.2737/rmrs-gtr-216.

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Ravi, Aparna, Jayna Kothari, Sudhir Krishnaswamy, Varsha Iyengar, and Shruthi Chandrasekaran. Redressal of Teacher Grievances through the Courts – A Comparative Study Across Nine States in India. Centre for Law and Policy Research, October 2014. http://dx.doi.org/10.54999/wqzi8362.

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This Report presents the analysis, findings and recommendations of a study conducted by the Centre for Law and Policy Research on the use of the courts for grievance redressal by teachers in government and government-aided private schools in nine States in India for the period from 2009 to June 2014.
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Wong, Sara, and Marjan Petreski. Competition Law and Regulations: Productivity Impacts in Latin American Manufacturing Firms. Inter-American Development Bank, January 2025. https://doi.org/10.18235/0013363.

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This paper investigates the effects of competition laws and regulations on manufacturing firms productivity in Latin American countries (LACs), addressing a gap in existing research. Leveraging firm-level panel data from the World Bank Enterprise Surveys across 14 LAC economies and competition law indicators from the Comparative Competition Law initiative, the study employs total factor productivity (TFP) measures to analyze the effects of competition laws on manufacturing productivity through key mediators: firm size, distance to the frontier, and broader institutional arrangements. Utilizing various empirical methodologies that address potential biases, the findings reveal a nuanced relationship between competition law stringency, enforcement practices, and productivity outcomes across different industries and countries. Results reveal heterogeneous effects of competition law and enforcement on productivity, with certain aspects showing a positive relationship with productivity, particularly when controlling for firm size, while stronger enforcement measures weaken the positive association between competition law and productivity, potentially due to increased compliance costs and legal uncertainty. The study suggests a need for policymakers to strike a balance between regulatory stringency and enforcement in competition to avoid stifling innovation and hindering productivity growth, particularly in industries nearing technological frontiers. Accounting for industry-specific factors are essential for fostering fair competition and market efficiency without unduly burdening businesses.
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Ferrari, Sergio. Local Government in Brazil and Switzerland : A Comparative Study on Merger an Inter-Municipal Cooperation. Fribourg (Switzerland): IFF, 2015. http://dx.doi.org/10.51363/unifr.diff.2015.06.

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This text is the result of a comparative research on local government in Brazil and Switzerland, with emphasis on the themes of creation and merger of municipalities and inter-municipal cooperation. The first chapter contains a theoretical study on the relationship between local government and federalism, as well as a brief analysis of the constitutional profile of municipalities in various countries. In the second and third chapters are explained profiles of municipalities respectively in Brazil and Switzerland. In the fourth chapter a comparison is made between these profiles, especially in the chosen subjects (merger and inter-municipal cooperation). In the conclusion, taking the precautions needed in any study of comparative law, are exposed some ideas for improvement of local government in both countries.
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Blackham, Alysia. Addressing Age Discrimination in Employment: a report on the findings of Australian Research Council Project DE170100228. University of Melbourne, November 2021. http://dx.doi.org/10.46580/124368.

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This project aimed to research the effectiveness of Australian age discrimination laws. While demographic ageing necessitates extending working lives, few question the effectiveness of Australian age discrimination laws in supporting this ambition. This project drew on mixed methods and comparative UK experiences to offer empirical and theoretical insights into Australian age discrimination law. It sought to create a normative model for legal reform in Australia, to inform public policy and debate and improve responses to demographic ageing, providing economic, health and social benefits.
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Kahima, Samuel, Solomon Rukundo, and Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, January 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.
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9

Terzyan, Aram. The State of Minority Rights in Uzbekistan: A Comparative Analysis of Tajiks, Russians, and Koreans. Eurasia Institutes, December 2023. http://dx.doi.org/10.47669/erd-1-2023.

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This paper examines the state of minority rights in Uzbekistan, focusing on three significant ethnic groups: Tajiks, Russians, and Koreans. It explores the historical context of these minorities, the cultural and linguistic challenges they face, socioeconomic issues, and their political representation. Under the authoritarian rule of Islam Karimov, Uzbekistan emphasized a unified Uzbek identity, often marginalizing minority cultures and languages. Despite President Shavkat Mirziyoyev’s reforms aimed at improving human rights, including the establishment of a Human Rights Ombudsman and the Development Strategy for 2017-2021, significant challenges remain. Legislative initiatives such as the draft Law on the Protection of the Rights and Interests of National Minorities and efforts to enhance cultural policies have had mixed success. This analysis highlights the need for comprehensive measures to ensure robust legal protections, equitable resource allocation, and genuine political inclusion for all ethnic minorities in Uzbekistan. The international community’s role in advocating for these rights is also discussed, emphasizing the gap between policy and practice in protecting minority rights in Uzbekistan.
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10

Haddad, J., L. A. Horta Nogueira, Germano Lambert-Torres, and L. E. Borges da Silva. Energy Efficiency and Smart Grids for Low Carbon and Green Growth in Brazil: Knowledge Sharing Forum on Development Experiences: Comparative Experiences of Korea and Latin America and the Caribbean. Inter-American Development Bank, June 2015. http://dx.doi.org/10.18235/0007001.

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The Brazilian continental dimensions and diversified natural resources are proportional to the challenges to develop its infrastructure sustainably and supply proper public services to more than 200 million inhabitants. Energy consumption has doubled since 1990, fostered by economic growth and the expansion of middle class. In this context, promote energy efficiency, in a broad sense, is urgent and rational. Brazil has a relatively long history in promoting energy efficiency at final user level. A landmark of this process is the Brazilian Labeling Program, launched in 1984, as direct consequence of high prices of energy at that time. This program was coordinated by the National Institute of Metrology, Standardization and Industrial Quality, which sets standards for evaluation, ranks the performance of energy equipment and imposes a classificatory labeling to inform consumers, with a label similar to other countries. The National Electricity Conservation Program was created in 1985 by MME and is executed by ELETROBRÁS. The energy saving induced by this program in 2013 is equivalent to 2.1% of the total electric energy consumption in the period, corresponding to the annual energy consumption of about 5 million Brazilian households. In 2001, Federal Law 10,295, also known as the Energy Efficiency Law, was approved to reinforce those energy efficiency programs, allowing the Brazilian government to establish Minimum Energy Performance Standards for appliances and energy equipment, prohibiting the commercialization of low efficiency models and promoting the progressive withdrawal of low-efficiency models. According to the National Energy Plan 2030, up to 15.5 GW of electricity generation could be saved as a result of energy efficiency in the next 20 years. The Smart Grids, adopting modern technologies in electricity distribution has been proposed in Brazil improve the quality provided in the low voltage service, reduce losses, and reduce operating costs, among others. Several regulations related to this subject, dealing with grid connection for distributed small-scale generation, the establishment of the 'hourly tariff', with the regulation of the use of PLC; and with the compulsory use of Geographic Information System. Currently, dozens pilot projects on Smart Grids are underway in the country. Two projects are presented in detail: CEMIG and AES Eletropaulo, two Brazilian power utilities.
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