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Estimated Expertise In The Law Of The Principles Of Sharia No. 31. Of The Year 1959 And The Legal Modifications Until The Year 2016 Legal Jurisprudence Study, Walid Baklizi 2022 Association of Arab Universities

Estimated Expertise In The Law Of The Principles Of Sharia No. 31. Of The Year 1959 And The Legal Modifications Until The Year 2016 Legal Jurisprudence Study, Walid Baklizi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

This study focuses on the estimated expertise and its roll in achieving justice. And due to the fact of courts corridors filling up with suits that lack the estimated expertise to end litigations, so there were the need to shine the lights on the Estimated expertise in law of the principles of sharia and jurisprudence to indicate the differences and similarities, to show the development of law of the principles of sharia and through its later modifying articles.

This study took the rooting of estimated expertise, its’concept, the terms of experts and finally the estimating in law suits that ...


Penerapan Prinsip 3r (Restructuring, Reschedulling, Reconditioning) Dalam Implementasi Peraturan Otoritas Jasa Keuangan Nomor 11/Pojk.03/2020 Tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019, Riana Hapsari 2022 Universitas Indonesia

Penerapan Prinsip 3r (Restructuring, Reschedulling, Reconditioning) Dalam Implementasi Peraturan Otoritas Jasa Keuangan Nomor 11/Pojk.03/2020 Tentang Stimulus Perekonomian Nasional Sebagai Kebijakan Countercyclical Dampak Penyebaran Coronavirus Disease 2019, Riana Hapsari

"Dharmasisya” Jurnal Program Magister Hukum FHUI

Abstract

Bank is a financial intermediary institution that functions as a public funds collector and then distributes these fund to the public. In general, the distribution of funds to the public by banks in the form of lending has a risk problem, namely the risk of credit returns, causing high Non Performing Loans (NPLs) from banks. One of the factors causing the high NPL is a pandemic (force majeur) such as what happened with the Corona Virus Disease 2019 (COVID-19). The Financial Services Authority (OJK) as the banking regulator takes economic stimulus policies as a countercyclical impact of the spread ...


What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten 2022 Northern Illinois University

What Is Insurance? An Analysis Of The Tax Deductibility Of Captive Insurance Premiums, John D. Patten

Honors Capstones

What is insurance for the purposes of a tax deduction? The Internal Revenue Code does not define insurance. Without this definition, taxpayers using alternative insurance products to manage their risks must look to case law to determine whether their arrangements count as tax deductible insurance or non-deductible self-insurance. This paper dives into the four prongs of insurance: insurance risk, risk shifting, risk distributing, and commonly accepted notions of insurance. This paper looks to cases that have dealt with the deduction of captive insurance premiums to provide better insight into the practical application of this test. After discussing the evolution of ...


Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar 2022 University of Nebraska at Omaha

Analyzation Of Audit Procedures In The Wake Of The Early 2000s Accounting Scandals, Zachary Byar

Theses/Capstones/Creative Projects

Enron, WorldCom, and Tyco International were companies that operated in different industries and had different levels of net profit for decades. However, these companies had one pivotal thing in common: accounting fraud. In the early 2000s, accounting scandals from large companies created a major impact on the financial markets, causing Congress to take action to increase investor protection through the origination of the Sarbanes-Oxley Act of 2002. The Act was meant to restore investor confidence through strengthened disclosures and auditing requirements for public corporations. However, even with the creation of this new Act from Congress, fraud is still prevalent today ...


Green, Or Greed? A Fresh Perspective On The Valuation Of Conservation Easements, Alan L. Feld, Theodore S. Sims, Jacob Nielson 2022 Boston Univeristy School of Law

Green, Or Greed? A Fresh Perspective On The Valuation Of Conservation Easements, Alan L. Feld, Theodore S. Sims, Jacob Nielson

Faculty Scholarship

Charitable contributions of "conservation easements" have since 1980 allowed high-income taxpayers to shelter income from taxation through overvalued deductions. Overvaluation has increased dramatically in the past 20 years: a 2016 study of all easement decisions since 1980 reported that while overvaluation had averaged by a factor of two before 1994, it averaged by a factor of ten for decisions between 1994 and 2016. SOI data disclose that aggregate easement contributions deducted on Schedule A grew from $2.26 billion in 2015 to $6.5 billion in 2018 (the most recent year available). A recent report by supporters of conservation easements ...


How Judicial Accounting Law Fails Occupying Cotenants, Phil Rich 2022 Northwestern Pritzker School of Law

How Judicial Accounting Law Fails Occupying Cotenants, Phil Rich

Northwestern Journal of Law & Social Policy

Few law students remember judicial accounting law from their property law course, and it’s hard to blame them. This little-discussed body of law is formulaic and rarely addressed by appellate courts. Judicial accounting law, however, should not be ignored. The law, which allocates equity to cotenants (or, more colloquially, co-owners) of residential property upon partition of that property, guides homeowners’ behavior and shifts wealth between them. This Note argues that state legislatures should reform judicial accounting law to better protect those cotenants living in their homes from partitions brought by cotenants living elsewhere.

The problem with judicial accounting law ...


Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor 2022 Depaul University College of Law

Federally Mandated Online Sales Tax: A Logistical Solution For The Future Of E-Commerce, Daniel O'Connor

DePaul Business and Commercial Law Journal

No abstract provided.


Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit 2022 Drake University Law School

Economic Structural Transformation And Litigation: Evidence From Chinese Provinces, To Economic Change And Restructuring, Doug Bujakowski, Joan Schmit

DePaul Business and Commercial Law Journal

No abstract provided.


The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor 2022 University of North Dakota School of Law

The "Business Interruption" Insurance Coverage Conundrum: Covid-19 Presents A Challenge, Paul E. Traynor

DePaul Business and Commercial Law Journal

No abstract provided.


Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements 2022 University of Calgary

Misalighned Incentives In Markets: Envisioning Finance That Benefits All Of Society, Dr. Ryan Clements

DePaul Business and Commercial Law Journal

No abstract provided.


Monsanto: Creator Of Cancer Liability, 2022 DePaul University

Monsanto: Creator Of Cancer Liability

DePaul Business and Commercial Law Journal

No abstract provided.


Impact Of Corporate Response To Controversial Presidential Statements Or Policies, 2022 DePaul University

Impact Of Corporate Response To Controversial Presidential Statements Or Policies

DePaul Business and Commercial Law Journal

No abstract provided.


Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon 2022 University of Ottawa's Faculty of Law & Telfer School of Management, Fellow, Hot Docs for Continuing Professional Education, Senior Fellow, Hennick Centre for Business & Law of York University

Chief Loophole Officer Or Chief Legal Officer: Inside Lehman Brothers—A Film Case Study About Corporate And Legal Ethics, Garrick Apollon

St. Mary's Journal on Legal Malpractice & Ethics

This Article discusses the continuing legal education (CLE) visual advocacy documentary-style program, which Garrick Apollon (author of this Article) researched and developed. The case study for this CLE documentary-style program is the film Inside Lehman Brothers—a documentary film by Jennifer Deschamps which chronicles the story of the Lehman whistleblowers. The film presents Mathew Lee, former senior vice president overseeing Lehman’s global balance sheet; Oliver Budde, former in-house counsel (associate general counsel) of the Lehman Brothers; and the racialized female mid-tier manager whistleblowers, who all paid a steep price in the 2008 American subprime mortgage crisis, while many of ...


Saving The Nonessential With Radical Tax Policy, Rodney P. Mock, Kathryn Kisska-Schulze 2021 University of Cincinnati College of Law

Saving The Nonessential With Radical Tax Policy, Rodney P. Mock, Kathryn Kisska-Schulze

University of Cincinnati Law Review

Under the Internal Revenue Code of 1986, as amended, for-profit entities are distinguishable from tax-exempt entities in that they, among other factors, pursue profits, and enjoy unrestricted commercial activities. The COVID-19 lockdowns prevented commercial activity for numerous for-profit small businesses. For the first time in United States history, a distinction was made between "essential" and "nonessential" businesses. Such distinction is historically absent in both legal scholarship and tax law; instead, it is a product of governmental reaction to the COVID-19 pandemic. Via executive order, nonessential businesses were characterized as being trivial to the fabric of society, and thus shuttered, while ...


The Rights Of Imprisonment Creditor And His Obligations In Jordanian Law, Issa Rabdi 2021 Jerash University, Jordan

The Rights Of Imprisonment Creditor And His Obligations In Jordanian Law, Issa Rabdi

Jerash for Research and Studies Journal مجلة جرش للبحوث والدراسات

Jordan addressed the legislature the right greenhouse in the articles 378 to 392 of the Civil Code, and the idea of this right confined to the creditor until the implementation of its commitment to the implementation of the city of commitment and thus limits the stop-creditor in the exercise of this right and the means to compel the debtor to fulfill, and that through its imprisonment of psychological or economic pressure on the debtor, which is often a place of detention. In order to be able to exercise the right of the creditor greenhouse there are concurrent conditions must be ...


واقع المحاسبة القضائية في قطاع غزة من وجهة نظر القضاة "دراسة ميدانية استكشافية", نافذ المدهون استاذ مساعد, بسام أحمد باحث في العلوم الادارية والمالية 2021 الجامعة الإسلامية "سابقاً

واقع المحاسبة القضائية في قطاع غزة من وجهة نظر القضاة "دراسة ميدانية استكشافية", نافذ المدهون استاذ مساعد, بسام أحمد باحث في العلوم الادارية والمالية

Journal of Al-Azhar University – Gaza (Humanities)

الملخص:

هدفت هذه الدراسة إلى تسليط الضوء على المحاسبة القضائية، وذلك من خلال البحث في واقع هذا الحقل في قطاع غزة، من وجهة نظر القضاة، وتحديد مدى حاجة القضاة، في قطاع غزة، للاستعانة بالمحاسبة القضائية في المحاكم، للفصل في المنازعات المالية، في ظل ما يسود القطاع من أوضاع اقتصادية صعبة تزيد من النزاعات المالية وحدَّتِها. ولتحقيق أهداف الدراسة تم اتباع المنهج الوصفي التحليلي من خلال الاعتماد على الكتب والدوريات والأبحاث المتخصصة، كما تم الاعتماد على استبانة تم إعدادها بما يتناسب وأهداف وفرضيات الدراسة.

وقد خلصت الدراسة إلى أن هناك حاجة إلى المحاسبة القضائية، لمساعدة القضاة للفصل في المنازعات ...


Telling The Story On Your Timesheets: A Fee Examiner's Tips For Creditors' Lawyers And Bankruptcy Estate Professionals, Nancy B. Rapoport 2021 Brooklyn Law School

Telling The Story On Your Timesheets: A Fee Examiner's Tips For Creditors' Lawyers And Bankruptcy Estate Professionals, Nancy B. Rapoport

Brooklyn Journal of Corporate, Financial & Commercial Law

This short (approx. 5,000 words) essay, which forms the basis of a keynote address to the Federal Bar Association that I’m doing next month, discusses how much of a lawyer’s embedded assumptions and cognitive errors can come across in something as simple as a time entry on a bill. So much can be revealed about how a lawyer views himself or herself in society and about the lawyer’s relationship with the client that it’s worth examining what we can find when we look at legal bills. One note, though: my writing style is informal and ...


The All Events Test In An Era Of Self-Regulation, Glenn Walberg 2021 William & Mary Law School

The All Events Test In An Era Of Self-Regulation, Glenn Walberg

William & Mary Business Law Review

Accrual-method taxpayers must use the all events tests to account for rights and liabilities under contracts for sales of goods and services. These longstanding tests evolved from transactions that involved relatively straightforward exchanges of goods or services for payments, and the tests currently reflect an expectation that a taxpayer will usually make an accrual when a seller’s performance fixes the contracting parties’ respective right to and liability for payment. Business practices have changed such that many sales now occur in relationships where contracting parties assume, monitor, and enforce process-related obligations, including adoptions of codes of conduct by members of ...


Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel 2021 University of South Dakota

Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel

Honors Thesis

The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to ...


The “Value” Of A Public Benefit Corporation, Jill E. Fisch, Steven Davidoff Solomon 2021 University of Pennsylvania Law School

The “Value” Of A Public Benefit Corporation, Jill E. Fisch, Steven Davidoff Solomon

Faculty Scholarship at Penn Carey Law

We examine the “value” a PBC form provides for publicly-traded corporations. We analyze the structure of the PBC form and find that other than requiring a designated social purpose it does not differ significantly in siting control and direction with shareholders. We also examine the purpose statements in the charters of the most economically significant PBCs. We find that, independent of structural limitations on accountability, these purpose statements are, in most cases, too vague and aspirational to be legally significant, or even to serve as a reliable checks on PBC behavior. We theorize, and provide evidence, that without a legal ...


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