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Journal articles on the topic 'Fraud Exception'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 February 2022

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1

Aladwan, Zaid. "The implementation of the fraud exception rule: a comparative study." Journal of Financial Crime 27, no. 3 (2020): 977–93. http://dx.doi.org/10.1108/jfc-02-2020-0016.

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Purpose The purpose of this paper is to examine the application of the fraud exception rule and try to analyze the different approaches in regard to the implication of fraud rule in letters of credit. Further, this paper tries to explore if there is an obstacle when applying such exception rule in common law and whether there is an overlap with interpreting the said rule. The same fact appears in civil law courts as well. Design/methodology/approach This paper is a comparative study which uses analytical approach and critical legal thinking. Findings The scope of the fraud defence, the US lega

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2

Newbold, A. L. E. "The Crime/Fraud Exception to Legal Professional Privilege." Modern Law Review 53, no. 4 (1990): 472–84. http://dx.doi.org/10.1111/j.1468-2230.1990.tb02829.x.

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3

Bernstein, Adam. "The small matter of fraud." Nursing and Residential Care 22, no. 10 (2020): 1–4. http://dx.doi.org/10.12968/nrec.2020.22.10.10.

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4

Zeigler, Luther. "The Fraud Exception to Discharge in Bankruptcy: A Reappraisal." Stanford Law Review 38, no. 3 (1986): 891. http://dx.doi.org/10.2307/1228567.

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5

Payne, Jennifer. "Lifting the Corporate Veil: A Reassessment of the Fraud Exception." Cambridge Law Journal 56, no. 2 (1997): 284–90. http://dx.doi.org/10.1017/s0008197300081320.

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If students of company law know just one case, that case will be Salomon v. A. Salomon & Co. Ltd. which firmly established the English law principle that a company is a legal person entirely separate and distinct from the members ofthat company. It is trite law that a rather hefty veil is drawn between these two that can be lifted only in a limited number of circumstances that seem to fluctuate according to current judicial thinking. However, it “is well established that the courts will not allow the corporate form to be used for the purposes of fraud or as a device to evade a contractual

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6

Ding, Yeming, and Bruno Zeller. "The fraud exception in letters of credit – the Chinese approach." International Review of Law 2017, no. 3 (2017): 13. http://dx.doi.org/10.5339/irl.2017.13.

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7

Hooley, Richard. "FRAUD AND LETTERS OF CREDIT: IS THERE A NULLITY EXCEPTION?" Cambridge Law Journal 61, no. 2 (2002): 239–94. http://dx.doi.org/10.1017/s000819730233160x.

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Despite the absence of fraud on the part of the beneficiary of a letter of credit, is the issuing or confirming bank entitled to refuse to pay the beneficiary on the ground that a tendered document is a “nullity” in the sense that it was forged by a third party or has been executed without the authority of the person by whom it purports to be issued?

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8

Odeke, Ademuni. "The Judicial Approach to Injunctions in Letters of Credit and Performance Bond Transactions: The Fraud Exception Re-examined." Denning Law Journal 10, no. 1 (2012): 35–65. http://dx.doi.org/10.5750/dlj.v10i1.250.

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9

Richards, Katie. "Revisiting the fraud exception: a critique of United City Merchants v Royal Bank of Canada 40 years on." Legal Studies 39, no. 4 (2019): 656–75. http://dx.doi.org/10.1017/lst.2019.6.

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AbstractMuch has changed in the four decades since United City Merchants v Royal Bank of Canada, in which Lord Diplock established the fraud exception in transactions financed by documentary credit. In particular, the introduction of the UCP 600, case law on nullity documents and amendment to the American fraud exception justify a reconsideration of both the policy arguments underpinning Lord Diplock's rule and the fate of documents known to be forged or null at the time of presentation. Accordingly, two arguments are made in this paper. First, a consideration of the broader exception in the U

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10

Bui, Linh Le Thuc. "Independence principle and its exception in letter of credit law: Suggestions for Vietnam." Science & Technology Development Journal - Economics - Law and Management 4, no. 4 (2020): First. http://dx.doi.org/10.32508/stdjelm.v4i4.591.

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Even though the letter of credit was invented from a long time ago, however, its legal personalities are very new to the Vietnam Legal Framework. The International Chamber of Commerce (``ICC'') has issued principles for the documentary credit which is the Uniform of Customs and Practice (``UCP'') since 1933 and kept updating it until now, the latest version of UCP is UCP 600 which is presented in 2007. However, the UCP has not systematized many aspects of documentary credit yet and ICC considered those problems as subjects of domestic regulations. The diversification in different national laws

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11

Rein, Frederick H., and Joseph B. Crystal. "Unigene Laboratories, Inc. et al. v. Apotex, Inc. et al.: Reformulating an old drug is not as obvious as one might think." Journal of Generic Medicines: The Business Journal for the Generic Medicines Sector 9, no. 1 (2012): 36–44. http://dx.doi.org/10.1177/1741134311433733.

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In Unigene Laboratories, Inc. et al. v. Apotex, Inc. et al., 655 F.3d 1352 (Fed. Cir. 2011), the Federal Circuit addressed issues of obviousness and the crime fraud exception to privilege. The Federal Circuit affirmed the District Court's denial of summary judgment of obviousness and its grant of summary judgment of nonobviousness. In addition, the Federal Circuit found that the District Court had properly found that documents had not been improperly withheld based on the crime-fraud exception and that additional theories of inequitable conduct raised by Apotex at later stages of the litigatio

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12

Odeke, Ademuni. "DOUBLE INVOICING IN INTERNATIONAL TRADE: THE FRAUD AND NULLITY EXCEPTIONS IN LETTERS OF CREDIT – ARE THE AMERICA ACCORD AND THE UCP 500 CROOKS’ CHARTERS!?" Denning Law Journal 18, no. 1 (2012): 115–56. http://dx.doi.org/10.5750/dlj.v18i1.310.

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This article: First, (a) re-examines the fraud exception rule in letters of credit transactions with specific reference to the United City Merchants v Royal Bank of Canada (the American Accord) and against the background of a recent commonwealth decision accepting nullity as a new exception; (b) evaluates its impact on over/under invoicing under the WTO Agreement on Pre-shipment Inspection of Goods in International Trade (PSI); and (c) assesses its implication on the IMF Agreement on Exchange Control implemented in the UK by the IMF Agreement Regulations 1946 made under the IMF Agreement Acts

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13

Humin, Oleksiy, Viktoriia Zarubei, and Olha Rymarchuk. "CONCERNING THE NEED FOR IMPROVEMENT OF THE METHODOLOGY OF INVESTIGATING FRAUDS AND DEVELOPMENT OF METHODS OF INVESTIGATION OF ITS INDIVIDUAL TYPES." Baltic Journal of Economic Studies 4, no. 5 (2019): 63. http://dx.doi.org/10.30525/2256-0742/2018-4-5-63-66.

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Nowadays in a difficult economic situation, frauds have become widespread in Ukraine in various spheres of human life. Increase in the number and quality of such crimes leads to significant losses of financial resources not only of citizens but of the state as a whole. Therefore, an important issue for our nowadays is the study of the mechanism of rapid, complete, and effective investigation and prevention of such crimes. In Ukraine, there is an active awareness of the population about the ways of committing such crimes and creating measures to protect confidential information. However, offici

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14

Alavi, Hamed. "Autonomy Principle and Fraud Exception in Documentary Letters of Credit, a Comparative Study between United States and England." International and Comparative Law Review 15, no. 2 (2015): 47–68. http://dx.doi.org/10.1515/iclr-2016-0035.

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Abstract Despite the fact that Documentary Letters of Credit are involved in process of International Trade for many centuries, but their legal personality is very new and their life span is much shorter than their existence. In the middle of Eightieth Century, Lord Mansfield introduced legal aspects of LC operation for the first time to the Common Law System. Later, International Chamber of Commerce started to codified regulations regarding international operation of Documentary Letters of Credit in 1933 under the title of Uniform Customs and Practices for Documentary Letters of Credit and up

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15

Cheolsoo Kim and 이양기. "Exception Rule Relating to the Fraud and Forgery Documents in Letter of Credit." Journal of International Trade & Commerce 10, no. 2 (2014): 383–401. http://dx.doi.org/10.16980/jitc.10.2.201404.383.

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16

Ha, Hyun-Soo. "A Study on Application Exception of Fraud Rule in Chinese Letter of Credit." Journal of Korea Research Association of International Commerce 17, no. 4 (2017): 113–33. http://dx.doi.org/10.29331/jkraic.2017.08.17.4.113.

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17

Davis, Daniel J. "The Fraud Exception to the Noerr-Pennington Doctrine in Judicial and Administrative Proceedings." University of Chicago Law Review 69, no. 1 (2002): 325. http://dx.doi.org/10.2307/1600356.

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18

이종원. "A Study on Fraud Countermeasure and Fraud Exception under the L/C transaction -Focused on UCC§5-114(2) and UCC§5-109-." KOREA INTERNATIONAL COMMERCIAL REVIEW 22, no. 2 (2007): 149–64. http://dx.doi.org/10.18104/kaic.22.2.200706.149.

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19

Munby, Thomas. "Fraud exception to privilege: Addlesee & Ors v Dentons Europe LLP [2020] EWHC 238 (Ch)." Trusts & Trustees 26, no. 5 (2020): 409–13. http://dx.doi.org/10.1093/tandt/ttaa034.

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Abstract Some months after Addlesee & Ors v Dentons Europe LLP produced an important judgment of the Court of Appeal in relation to the statue of legal professional privilege following the dissolution of a corporate client,1 the same litigation has given rise to a judgment addressing another area of the law of privilege.

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20

Sullivan, G. R. "Restating the Scope of the Derivative Action." Cambridge Law Journal 44, no. 2 (1985): 236–55. http://dx.doi.org/10.1017/s0008197300115387.

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By equitable concession a shareholder may bring a representative action, ostensibly on behalf of himself and fellow shareholders, but in reality for the company, to permit corporate recovery against persons in a position of control who have perpetrated a fraud on the company. Such “derivative” actions form an exception to the axiom, expressed as one aspect of the rule in Foss v. Harbottle, that in matters of corporate recovery the proper plaintiff is the company itself.

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21

Chae, Jin-Ik. "A Study on the Issues and Implications for Application of Fraud Exception in Bank Guarantee Transactions." Korea International Trade Research Institute 15, no. 1 (2019): 199–215. http://dx.doi.org/10.16980/jitc.15.1.201902.199.

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22

Akomea-Frimpong, Isaac, Charles Andoh, Agnes Akomea-Frimpong, and Yvonne Dwomoh-Okudzeto. "Control of fraud on mobile money services in Ghana: an exploratory study." Journal of Money Laundering Control 22, no. 2 (2019): 300–317. http://dx.doi.org/10.1108/jmlc-03-2018-0023.

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Purpose Fraud is a global economic menace which threatens the survival of individuals, firms, industries and economies, and the mobile money service is no exception. This paper aims to explore the main causes of fraud in the mobile money services in Ghana and the measures to combat the menace by the key stakeholders connected to the mobile money services. The paper is motivated by recent reports of numerous fraudulent transactions on the mobile money platform, and the need to clamp down these nefarious transactions with effective and practical measures to sustain the service. Design/methodolog

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23

Cheolsoo Kim. "A Study on Application of China's L/C Fraud Exception Rules - Focused on SPC's Judicial Interpretation in China -." Journal of International Trade & Commerce 10, no. 5 (2014): 271–87. http://dx.doi.org/10.16980/jitc.10.5.201410.271.

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24

Kim, Dongsung, Kitae Kim, Jongwoo Kim, and Steve Park. "A Study on the Application of Outlier Analysis for Fraud Detection: Focused on Transactions of Auction Exception Agricultural Products." Journal of Intelligence and Information Systems 20, no. 3 (2014): 93–108. http://dx.doi.org/10.13088/jiis.2014.20.3.093.

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25

Stürmer, Stefan, Aileen Oeberst, Roman Trötschel, and Oliver Decker. "Early-Career Researchers’ Perceptions of the Prevalence of Questionable Research Practices, Potential Causes, and Open Science." Social Psychology 48, no. 6 (2017): 365–71. http://dx.doi.org/10.1027/1864-9335/a000324.

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Abstract. Young researchers of today will shape the field in the future. In light of current debates about social psychology’s research culture, this exploratory survey assessed early-career researchers’ beliefs (N = 88) about the prevalence of questionable research practices (QRPs), potential causes, and open science as a possible solution. While there was relative consensus that outright fraud is an exception, a majority of participants believed that some QRPs are moderately to highly prevalent what they attributed primarily to academic incentive structures. A majority of participants felt t

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26

Zhang, Ruiqiao. "Study of the fraud exception rule in letters of credit in China and proposed amendments to the Chinese credit system." International Journal of Private Law 7, no. 4 (2014): 328. http://dx.doi.org/10.1504/ijpl.2014.064926.

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27

Grimaldi, Francesco. "Ownership structure and turnaround processes: Evidences from Italian listed companies." Corporate Ownership and Control 14, no. 1 (2016): 117–27. http://dx.doi.org/10.22495/cocv14i1p11.

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The aim of this research is to investigate the relationship between ownership structures and turnaround processes in the Italian context. In fact, with the exception of the analysis of individual business cases - relating to incidents of fraud, bankruptcy and failure to rehabilitate the business, it does not seem to have been made, at the time, specific theoretical and empirical studies on the relationship between ownership structure and processes turnaround / crisis in Italian listed companies, in which the reference model is the family business, even in large companies. This research does no

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28

Uzdavines, Marilyn. "The Great American Health Care System and the Dire Need for Change." Texas A&M Law Review 7, no. 3 (2020): 573–612. http://dx.doi.org/10.37419/lr.v7.i3.3.

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Health care reform is one of the hottest topics in America. One need look no further than this year’s election cycle to see that health care reform was one of the main platforms for nearly every candidate for the 2020 election. Why is this the case? Healthcare costs amount to 17.9% of the overall Gross Domestic Product (“GDP”). This figure is shockingly high, especially when compared to health care costs of similarly situated countries. As it currently stands, the United States ranks at the top of per capita health care spending. Therefore, it should sadden the soul of our nation that our heal

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29

Taylor, James. "‘Distrust all Advice … and Make No Exception in Favour of our Advice’: Financial Knowledge and Knowingness in Late Victorian Britain." English Historical Review 136, no. 580 (2021): 619–50. http://dx.doi.org/10.1093/ehr/ceab111.

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Abstract Over the past two decades, our understanding of the development of financial markets in the nineteenth century has been transformed by scholars working in two broad areas. Economic sociologists and literary scholars have explored the discursive underpinnings of the institutions of modern finance, deftly tracing the ways in which stock markets were legitimised through a growing association with science and statistics, and a simultaneous distancing from gambling and chance. From a very different perspective, quantitative analysis of shareholder registers and other archival records by ec

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30

Alavi, Hamed. "Contractual Restrictions on Right of Beneficiary to Draw on a Letter of Credit; Possible Exception to Principle of Autonomy." International and Comparative Law Review 16, no. 2 (2016): 67–86. http://dx.doi.org/10.1515/iclr-2016-0015.

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Summary In some circumstances and despite having right to draw under the Letter of Credit, beneficiary agrees in underlying contract that he would not exercise his right before realization of certain conditions stipulated in the contract or any other agreement with applicant. Despite the fact that the instrument itself (documentary letters of credit and bank guarantees) entitles beneficiary for being paid upon presentation of complying documents, making such commitment will impose restrictions on beneficiary within the framework of underlying contract and creates different scenarios that raise

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31

Fassberg, Celia Wasserstein. "Rule and Reason in the Common Law of Foreign Judgments." Canadian Journal of Law & Jurisprudence 12, no. 2 (1999): 193–221. http://dx.doi.org/10.1017/s0841820900002228.

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Two tenets are central to the Common Law rules for enforcement and recognition of foreign judgments. The first is that, subject to public policy, the enforcing court does not review the substance of the decision; in other words, mistake is no defence. The second is that, apart from ensuring that the judgment was not obtained by fraud or through a breach of the requirements of natural justice, the prime consideration for enforcement is whether the foreign court was competent to issue the judgment; in other words, whether it had jurisdiction.These two tenets are eminently reasonable. A foreign j

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32

Lesmana, Budi. "Penerapan Aspek Rasionalitas Dalam Pemilu 2019 (Studi Terhadap Tingkat Partisipasi Politik ODGJ di Kabupaten Hulu Sungai Utara)." Al'iidara Balad 1, no. 1 (2019): 1–43. http://dx.doi.org/10.36658/ane2108.v1i1.42.

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Election as a means of popular sovereignty is a vehicle for every citizen who has the right to choose to use his political rights and voice in choosing a leader. Without exception, based on the provisions in the legislation, every citizen can use this right.  In the implementation of the 2019 Election, the KPU strives maximally to accommodate all citizens who have the right to vote in the DPT. Repairs made many times are as an effort to increase voter involvement in elections.  One voter group that is a public concern and discourse is mental accessibility or more common

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33

Park, Sae-Woon. "Review on the Decision of the China Court on Fraud Exception in a Demand Guarantee (Powers Links International v. Far East Cable Co. Ltd, 2016)." Korea International Trade Research Institute 15, no. 1 (2019): 217–35. http://dx.doi.org/10.16980/jitc.15.1.201902.217.

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34

Wahyuni, Wahyuni, Khadijah Darwin, and Nurul Fuada. "Follow up on External Audit Result: Evidence from Telecommunications Companies in Indonesia." Point of View Research Accounting and Auditing 1, no. 3 (2020): 71–76. http://dx.doi.org/10.47090/povraa.v1i3.39.

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This study aims to analyze the follow-up of external audit results at PT. Telkom Region IX, Tbk. The research method used by researchers is quantitative descriptive data collection in the form of financial statements audited by the internal auditors and external auditors in 2018 and followed up by asking opinions for informants related to financial reporting. Based on the results of an analysis of research conducted at PT. Telkom states that the audited financial statements in 2018 show the results of an opinion that is reasonable with the exception due to inconsistencies and human resources i

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35

Sohail Imran Khan and Rohat Zada. "Factor Influencing Consumers on Beguiling Craze of Online Shopping: A Study of Attitude in Nagpur City of Maharashtra (India)." Restaurant Business 118, no. 11 (2019): 137–45. http://dx.doi.org/10.26643/rb.v118i11.9941.

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Evolution of technology has completely revolutionaries’ day to day life of common man. Technology has penetrated in our life like anything. These days everybody is using technology for their benefit’s and marketers are no an exception to it. They are using technology to reach to the customers. Days are far gone when people used to line up in stores to purchase the general product. These days, more and more individuals lean toward online shopping, which is presently a pattern of style and fashion. Nagpur, the center city of the country and world-famous for its oranges is advancing towards compu

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36

Fadhillah, Nuurul Fajari, and Vishnu Juwono. "APPLICATION OF FIVE-STREAM FRAMEWORK CONCEPT IN E-PROCUREMENT IMPLEMENTATION IN DEPOK: A REVIEW OF LITERATURE." DIA Jurnal Ilmiah Administrasi Publik 18, no. 1 (2020): 121–41. http://dx.doi.org/10.30996/dia.v18i1.3343.

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In the current digital era, technology distribution in all sectors is crucial, no exception in the procurement of goods and services sector. Knowing this situation, the government then makes a policy that requires the process of procurement done electronically through the e-procurement application. By implementing this policy, the government expects an improvement of transparency, accountability, and efficiency in the process of procurement. To support this effort, in the year 2018 government also issued the Peraturan Presiden No. 16 Tahun 2018 on Public Procurement of Goods and Services, whic

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37

Zhou, Tingting, and Juan LI. "Does mixed ownership improve the financial quality of Chinese listed companies?" Nankai Business Review International 8, no. 3 (2017): 367–88. http://dx.doi.org/10.1108/nbri-05-2016-0019.

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Purpose The purpose of this paper is to explore financial quality problems, based on the dynamics of the ownership structure, in the privatization process to clarify the internal relation among the ownership’s attribution of the commercial mixed ownership company, the company’s performance and its financial relationships. This paper also examines the mixed ownership enterprise’s potential problems during the development process. Design/methodology/approach Adopting the single case study method, the authors selected the mixed ownership public company Hubei Sanxia New Building Materials Co., Ltd

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38

Gonzalez, George C., and Vicky B. Hoffman. "Continuous Auditing's Effectiveness as a Fraud Deterrent." AUDITING: A Journal of Practice & Theory 37, no. 2 (2018): 225–47. http://dx.doi.org/10.2308/ajpt-51828.

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SUMMARY Continuous auditing increases the coverage and frequency of analysis of a firm's activities, and has been touted as a powerful fraud deterrence and detection technique, but we identify and examine a potential unintended consequence. When continuous auditing is accompanied by more timely notifications to auditees of exceptions to control rules, information is revealed about the system's capability to flag exceptions to control rules. Therefore, if a system has weak fraud-detection capability, early notification that the system did not detect a fraudulent transaction could actually incre

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Agostini, Marisa, Riccardo Cella, and Giovanni Favero. "Accounting fraud before codification: An inquiry on budget misstatements in eighteenth-century Venice." Accounting History 26, no. 3 (2021): 434–56. http://dx.doi.org/10.1177/1032373221989454.

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The article focuses on the understudied role of accounting information in financial fraud in pre-modern historical contexts where specific regulations and standards were absent. Following a systematic literature review, the authors adopt an enriched version of the ‘fraud triangle’ to correctly identify fraud in such a setting. A microhistorical approach allows them to identify an exceptional case documenting the use of accounting statements to disclose a financial fraud in a ceramic manufacturing partnership in late eighteenth-century Venice. The case is analysed to identify the role of accoun

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40

Jadalhaq, Iyad Mohammad. "Gross Fraud in the UAE Civil Code: From Its Roots in Islamic Jurisprudence to Contemporary Proposals for Reform." Arab Law Quarterly 34, no. 2 (2019): 109–40. http://dx.doi.org/10.1163/15730255-12341046.

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Abstract The regulations concerning gross fraud instituted by the United Arab Emirates (UAE) legislature in the UAE Civil Code are derived from provisions put forward by the Ḥanafī school of law. A general rule was put forward, and exceptions thereto were set. A certain remedy for gross fraud was instituted, namely, giving the defrauded party the right to terminate the contract. This article determines the comprehensiveness and adequacy of the legal texts dealing with the impact of gross fraud on contracts in the UAE Civil Code, the methods by which balance could be achieved between the intere

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41

Jacobson, Edith. "Les « exceptions » Une élaboration sur l'étude de caractères de Freud." Libres cahiers pour la psychanalyse 13, no. 1 (2006): 13. http://dx.doi.org/10.3917/lcpp.013.0013.

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42

Pretorius, Chris James. "Third Party Fraud inducing Material Mistake Slip Knot Investments 777 (Pty) Ltd v du Toit 2011 4 SA 72 (SCA)." Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad 14, no. 7 (2017): 186. http://dx.doi.org/10.17159/1727-3781/2011/v14i7a2622.

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In Slip Knot Investments v Du Toit 2011 4 SA 72 (SCA) the Supreme Court of Appeal had to determine if the material mistake of a contractual party induced by the fraud of an independent third party could sustain a plea of iustus error raised by the mistaken party. The position prior to this decision was uncertain and characterised by inconsistency, mostly occasioned by the application of the iustus error doctrine together with fault. The Supreme Court of Appeal found that in the circumstances the mistaken party was liable, despite the fraud of the third party, on the basis of the reliance theor

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43

MIHOREANU, Larisa, Carmen COSTEA, and Alexandru STEFANESCU. "The Healthcare System and the Hidden Traps of its Logistics." Journal of Economic Development, Environment and People 5, no. 2 (2016): 67. http://dx.doi.org/10.26458/jedep.v5i2.488.

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The analysis of the society development is more complex than one might think at first glance. So is the market. There are sides and activities not easy to see and one needs high capabilities and strength to look beyond the appearances and see what’s not visible.The most dangerous games happen inside the crossing boarder sectors that no men land between legal and black activities; that is a very vivid area where actions and profits are higher than ever can imagine. This side of the economy has its tentacles piercing the legal boarder of the sound economy and functions through movements that eff

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Martins, António, and Cristina Sa. "The computation of taxable income when accounting numbers are not reliable." International Journal of Law and Management 60, no. 2 (2018): 543–62. http://dx.doi.org/10.1108/ijlma-12-2016-0181.

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Purpose The purpose of this paper is to discuss the causes that justify the application of presumptions in corporate income taxation. The authors focus on motives showing a connection to errors or fraud in the recognition of operations by the financial accounting system. The research question can be framed as follows: How to define the frontier between reliable accounting records and unreliable information, the latter rendering presumptions as an admissible way of taxing income? Design/methodology/approach The research design of this paper rests on two analytical steps based on the legal resea

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45

Trigg, Robyn. "United Kingdom Patent Decisions 2020." IIC - International Review of Intellectual Property and Competition Law 52, no. 3 (2021): 296–318. http://dx.doi.org/10.1007/s40319-021-01036-y.

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AbstractThis report highlights a selection of the most important UK patent decisions from 2020, including: two Supreme Court judgments (one concerning insufficiency and one concerning FRAND); two Court of Appeal judgments (considering SPC fees and Arrow declarations); and four High Court judgments (regarding the Crown use exception, injunctions and the public interest, the treatment of experts in patents trials and technical primers, and interim injunctions).

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Sobrino-García, Itziar. "Copyright in the Scientific Community. The Limitations and Exceptions in the European Union and Spanish Legal Frameworks." Publications 8, no. 2 (2020): 27. http://dx.doi.org/10.3390/publications8020027.

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The increase of visibility and transfer of scholar knowledge through digital environments have been followed by the author’s rights abuses such as plagiarism and fraud. For this reason, copyright is increasingly a topic of major importance since it provides authors with a set of rights to enable them to utilize their work and to be recognized as the creators. The new research methods linked to technological advances (such as data mining) and the emergence of systems such as Open Access (OA) are currently under debate. These issues have generated legislative changes at the level of the European

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Nerandzic, Branislav. "Internal control of enterprise." Privredna izgradnja 47, no. 1-2 (2004): 99–112. http://dx.doi.org/10.2298/priz0402099n.

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Outside the enterprise, internal control systems do not provide sufficient protection to investment decision makers from the possibility of great management fraud. However, the system of internal control is there to provide assurance for management of an enterprise that accounting information of an enterprise is reliable. Internal control systems, internal and external audit, never really had an exclusive task to protect an enterprise form fraud, or to protect the owner and wider public from management fraud. These days, especially, institutes for internal control and audit, are becoming moder

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Elder, Randal J., and Alfred A. Yebba. "The Roslyn School District Fraud: Improving School District Internal Control and Financial Oversight." Issues in Accounting Education 32, no. 4 (2017): 25–39. http://dx.doi.org/10.2308/iace-51753.

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ABSTRACT The voters in Roslyn, New York inadvertently funded a multi-year embezzlement of $11 million of school district tax funds. Disguised by exceptional school rankings, and supported through a strong tax base, it was the largest embezzlement of school district funds to occur in the United States. Perpetrated by a school superintendent and his conspirators, initial evidence of the cash fraud was discovered two years prior to a formal investigation; however, a series of cover-ups by board of education members along with substandard audit work allowed the embezzlement to continue. State regu

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Hugo, Ch. "Demand Guarantees in the People’s Republic of China and the Republic of South Africa." BRICS Law Journal 6, no. 2 (2019): 4–32. http://dx.doi.org/10.21684/2412-2343-2019-6-2-4-32.

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Guarantees play an important role in large commercial contracts internationally. Guarantees can be either independent (demand) guarantees or accessory guarantees. The legal consequences of the two differ significantly and, therefore, it is important to differentiate clearly between the two. In the case of independent (demand) guarantees – the focus of this contribution – the guarantor’s liability is independent of the underlying performance it is guaranteeing, and is accordingly to be determined, in principle, with reference only to the terms of the guarantee. However, this is not an absolute

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Roudinesco, Elisabeth. "LACAN, THE PLAGUE." Psychoanalysis and History 10, no. 2 (2008): 225–36. http://dx.doi.org/10.3366/e1460823508000184.

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Le 7 novembre 1955, à l'invitation du professeur Hans Hoff, qui dirige la Psychiatrisch-Neurologische Universitätsklinik, Jacques Lacan donne une conférence qu'il intitule ‘Le sens du retour à Freud en psychanalyse’. On ne connaît pas la version originelle de ce texte publié pour la première fois en 1956 et repris avec quelques variantes en 1966 sous le titre ‘La chose freudienne ou Sens du retour à Freud en psychanalyse’. Dans cette intervention intitulée ‘Lacan, la peste’, présentée à Vienne en 2005, lors de la célébration du cinquantenaire de la conférence de Lacan, Elisabeth Roudinesco mon

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