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Full-Text Articles in Law
Comparative Advertising In The United States And In France, Charlotte J. Romano
Comparative Advertising In The United States And In France, Charlotte J. Romano
Northwestern Journal of International Law & Business
Comparative advertising has been widely used for over thirty years in the United States. By contrast, the use of this advertising format has traditionally been-and still is-very marginal in France. The term "comparative advertising" refers to any form of advertising in which a trademark owner draws a comparison between his product, service, or brand and that of a competitor. The central issue of this article is to determine why, despite identical guiding policies, comparative advertising remains unusual in France while it is commonplace in the United States. Attempting to answer that question unavoidably raises numerous related issues: can the two …
Why Tobacco Litigation Has Not Been Successful In The United Kingdom: A Comparative Analysis Of Tobacco Litigation In The United States And The United Kingdom, Andrei Sirabionian
Why Tobacco Litigation Has Not Been Successful In The United Kingdom: A Comparative Analysis Of Tobacco Litigation In The United States And The United Kingdom, Andrei Sirabionian
Northwestern Journal of International Law & Business
Litigation against tobacco companies, about smoking-related diseases, is novel outside of the United States. While in the past two decades U.S. courts have handed down costly verdicts against tobacco companies, European courts have not been as willing to rule against the tobacco industry. European courts have been much more reluctant to award damages to individuals with smoking related diseases or their families. As a result, courts outside the United States have not handed down major decisions against tobacco companies.
The Use Of International Accounting Standards In The European Union, Alexander Schaub
The Use Of International Accounting Standards In The European Union, Alexander Schaub
Northwestern Journal of International Law & Business
2005 is a watershed year for the application of International Accounting Standards (1ASs) in the European Union. From the first of January this year, all listed European companies must prepare their consolidated accounts using IASs or International Financial Reporting Standards (IFRSs). This requirement represents a quantum leap in the use of a single consistent set of accounting standards for capital markets in the European Union.
The Japanese Issues And Perspective On The Convergence Of International Accounting Standards, Mitsuru Misawa
The Japanese Issues And Perspective On The Convergence Of International Accounting Standards, Mitsuru Misawa
Northwestern Journal of International Law & Business
Japan is negotiating diligently with the European Union and is asking for its approval of the Japanese accounting standard as an equivalent to the IFRSs. If the Japanese accounting standard fails to be recognized as an equivalent of the IFRSs, disclosure by Japanese companies based on the Japanese accounting standard currently in the European Union would not be allowed. This would severely affect the financing activities of Japanese companies seeking to raise funds in the European Union. Japanese corporations are also concerned about the possibility that Japanese accounting standards could be branded as inferior to the European or U.S. Accounting …