Legal entity in electronic commerce

Abstract of the German original article “Rechtssubjekte und Teilrechtssubjekte des elektronischen Geschäftsverkehrs“, to be published in S. Beck (ed.): Jenseits von Mensch und Maschine: Moralische und rechtliche Aspekte des Umgangs mit Robotern, Künstlicher Intelligenz und Cyborgs. Baden-Baden: Nomos, 2012

Indonesian Higher Education: The Chronicle, Recent Development and The New Legal Entity Universities

This paper reviews and presents the concise history of higher education Indonesia from pra-colonial period to the latest era when the Government of Republic Indonesia proposed the Educational Legal Entity Bill and the Law on National Education System.higher education; Indonesia; history, legal entity

The Benefits of a Benefit Corporation Statute for Alaska Native Corporations

In the forty-five years since the Alaska Native Claims Settlement Act (ANCSA) created the Alaska Native regional corporation and village corporations, shareholders and outside observers have criticized the statute’s use of the traditional corporate form as inappropriate for Alaska Native communities. The emergence of the benefit corporation entity across the United States may soon mean that Native corporations have a promising alternative. If Alaska joins the majority of states that have adopted this new legal entity, Native corporations would have an opportunity to significantly reform their corporate governance within the existing framework of ANCSA. This Note will argue that Alaska should enact a benefit corporation statute because it would give Native corporations a legal entity that better fits their purpose. As benefit corporations, Native corporations would commit to pursuing public benefits, and their directors would be required to consider factors beyond shareholder value in making decisions

Being Stalked: A Psychiatrist\u27s Perspective

It is only recently that stalking has been criminalized after some highly publicized forensic cases. Psychiatric focus has been on erotomania, and in this article we primarily highlight stalking as a separate entity with psychiatric and legal implications. The case reports reveal our vulnerability as therapists, and we hope will raise our awareness of stalking as a potentially dangerous situation. The legal statutes vary in different states, but our recommendations may provide guidelines towards formulating policies and procedures for the safety of healthcare providers

The Network-Firm as a Single Real Entity: Beyond the Aggregate of Distinct Legal Entities

This paper intends to depart from a critique of the nexus of contracts theory of the firm endowed with its moral personification to propose some theoretical foundations of the firm as a real entity. Some old legal views of the corporation are mobilized to complete the conceptual vacuity of economic theories. This provides crucial insights for modern complex organizations such as the network-firm. The integrating and unifying role of intra-network power relationships is then emphasized and some law and economics of the network-firm are ultimately proposed to clarify the argument that the network-firm − as the firm stricto sensu − is a singular real entity composed from distinct legal entities.Law and economics, contract theory of the firm, network-firm, legal fiction, real entity

The Struggle of Kosovo Policymakers to Upgrade the Law on Religious Affairs

Apart from guarantees over freedom of religion, in the last two decades, authorities in Kosovo have made little progress in advancing its legal framework to accommodate the emerging needs of religious communities. The only law that regulates religious affairs in Kosovo is the 2006 Law on Freedom of Religion. The law is framed in very broad terms, and has received a lot of criticism for failing to properly regulate the status of religious communities. Representatives of these communities have consistently asked for changes to legislation that would grant them the status of legal entities. Without legal entity status, religious communities can only function at the most basic level. The government has tried to introduce a new law almost every year since 2011, but every attempt to change the law has failed so far. Why? Part of the answer is to be found in the legal complexities of Kosovo’s dealing with religion

Legal pragmatism and the pre-birth continuum: an absence of unifying principle.

The common law has historically been clear - the rights of the unborn do not exist prior to birth. A child becomes a legal person and able to enforce legal rights upon being born alive and having a separate existence from her or his mother. This article assesses whether new developments in biomedical technologies have left this legal principle inviolate and explores what the state of law is in relation to pre-birth. It argues that there is a pre-birth continuum where the law punctuates points in a lineal timeline fashion as to when a pre-birth "non-entity" becomes a legal entity. The article concludes that there is no singular rule of law with respect to being or becoming a human but rather a collection of discrete and increasingly divergent legal categories. This recognition of a pre-birth continuum or timeline as to the legal recognition of this "non-entity" has significant ramifications for the future development of law and impacts on legal thinking about what it means to be human

Hambatan Notaris dalam Pembuatan Akta Badan Hukum Perkumpulan

Drawing up a deed of a legal entity association involves a Notary as a public officer who is empowered to draw up deeds.The problems of the research were how about the position of an association established as a legal entity and how about a Notary\u27s responsibility for the deed of legal entity association after the issuance of the Regulation of the Minister of Law and Human Rights No. 6/2014 on the Validation of Legal Entity Association. The research used judicial normative and qualitative method, based on legal provisions and respondents\u27 opinions. Usually, notary usually used the modeling of foundation deed in drawing up legal entity association deeds which contained the statutes of association since there was the resemblance between foundation and legal entity association and its registration was done manually. However, since the issuance of the Regulation of the Minister of Law and Human Rights No. 6/2014 on the Validation of Legal Entity Association, a Notary has to comply with this regulation in drawing up legal entity association deeds, including the registration of legal entities which is done electronically (online system). The problem is that the statutes of the association is not clearly organized so that a Notary as a State official who has the authority to draw up authentic deeds encounters obstacles in drawing up legal entity association deeds

Where to From Here for the Catholic Church- Recommendations 94 and 95 of the Redress and Civil Litigation Report

The Royal Commission into Institutional Responses to Child Sexual Abuse handed down its Final Report in December 2017. In 2015 it presented its interim Redress and Civil Litigation Report which contained final recommendations in relation to reform in civil litigation. Recommendations 94 and 95 of the Redress and Civil Litigation Report both directly and indirectly address the lack of legal entity for the Catholic Church in Australia and the problems this causes litigants seeking legal recompense. This paper considers the current legal status of the Catholic Church in Australia in light of the Recommendations

Examining dual accounting systems in Europe.

After adoption of International Financial Reporting Standards (IFRS) for consolidated financial statements by European listed companies, a number of European countries still require the use of local standards in the preparation of legal entity financial statements. This study investigates whether this requirement can be explained by a low demand for high quality financial reporting and an orientation of accounting toward the fulfilment of regulatory needs in these countries. Specifically, using accounting quality as an indicator of the focus of accounting on capital providers' needs, we compare accounting quality between countries permitting and prohibiting the use of IFRS in individual financial statements. Consistent with our expectations, we find that countries requiring the use of local standards in the preparation of legal entity financial statements exhibit a significantly lower level of accounting quality, both prior to and after IFRS adoption. We interpret these results as evidence that these countries have local standards more oriented toward the satisfaction of regulatory needs, rather than investors' needs. Furthermore, since differences in accounting quality persist after the implementation of IFRS, results suggest that firms in these countries face a lower demand for high quality financial reportingIFRS endorsement; Accounting quality; Value relevance; Domestic GAAP;