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Full-Text Articles in Law
Narrowing The Gap Between Tax Law And Accounting, Humayun Rashid Chaudhary
Narrowing The Gap Between Tax Law And Accounting, Humayun Rashid Chaudhary
PhD Dissertations
Accounting income and taxable income are both designed to capture the economic activities of an entity based on their own rules and assumptions. Despite all the differences in reporting objectives and measurement methods, accounting income forms the starting point for determining taxable income. This suggests that much of accountants use of consistency and matching principles flows through to the legal measure of taxable income. This thesis argues that the principles in some select areas of financial reporting can be sanctioned more explicitly and enacted into the Income Tax Act (ITA) in determining the taxable income of corporations. It also recommends …
If You Love Something, Set It Free? Open Content Copyright Licensing And Creative Cultural Expression, Giuseppe Roberto Tarantino
If You Love Something, Set It Free? Open Content Copyright Licensing And Creative Cultural Expression, Giuseppe Roberto Tarantino
PhD Dissertations
This dissertation seeks an answer to the question of when open content copyright licences can be most productively used to facilitate the creation and dissemination of cultural expression. Conventional copyright licences emphasize control and the policing of infringing activity. By identifying the circumstances in which open, permissive, and simple-to-understand copyright licensing models can successfully be employed, this dissertation provides a heuristic that articulates when open content licensing can be used to help foster creativity, dialogic collaboration and iterative cultural expression. Using communicative copyright, an account inspired by the relational author approach of Carys Craig, as a theoretical framework, this dissertation …
Attracting Foreign Investments For Green Energy Projects In Sub-Saharan Africa: Climate Change Policy & Innovation In International Legal Compliance, Leslyn Ann Lewis
Attracting Foreign Investments For Green Energy Projects In Sub-Saharan Africa: Climate Change Policy & Innovation In International Legal Compliance, Leslyn Ann Lewis
PhD Dissertations
Sub-Saharan Africa must confront the dual problem of development coupled with the complexities surrounding climate change. The regions stagnated growth has been historically attributed to many factors, but the predominant thought from an international law perspective is that if the region modernizes its legal and regulatory structures this will engender the confidence of foreign investors. With this acknowledgement came the demand on developing nations to modernize local legal and regulatory systems initially focusing on globally harmonized intellectual property rights and then more recently their energy regulatory infrastructures and processes to attract foreign investments. Several international organizations and institutions including the …
The Right To Support: Severely Disabled Children & Their Mothers, Sheila Kathleen Jennings
The Right To Support: Severely Disabled Children & Their Mothers, Sheila Kathleen Jennings
PhD Dissertations
The author examines how severely disabled children and their mothers, who are usually their primary caregivers, are treated by Canadian law and policy. She identifies and analyzes deficiencies in care and other supports the state makes available to them. She further provides an analysis of the role of the state as it increasingly privatizes responsibility for supports, including unpredictable and often complex forms of care, situating them in practice, with mothers. Caregiving mothers are required to provide what comprises maternally complex care, which may be medical, neurological or psychiatric in nature. Within complex care, visible and hidden costs have been …
Artificially Intelligent Copyright: Rethinking Copyright Boundaries, Aviv Hertzel Gaon
Artificially Intelligent Copyright: Rethinking Copyright Boundaries, Aviv Hertzel Gaon
PhD Dissertations
My dissertation explores the legal boundaries of copyright law in the wake of artificial intelligence (AI) technology. In building the theoretical foundations for my dissertation, I go through several key phases. First, I highlight important historical events and milestones in AI. I further develop the philosophical debate on AI legal personhood and deliberate whether we are approaching a singularity the next stage of AI evolution. I also explore the concept of AI as it matured through the years. In the second part, I theorize how AI can be regarded as an author under IP normative standards. Part of accepting the …
Beyond The Habitual: Legal Argument Upon The Use Of Force And During The Conduct Of Hostilities, David Michael Hughes
Beyond The Habitual: Legal Argument Upon The Use Of Force And During The Conduct Of Hostilities, David Michael Hughes
PhD Dissertations
This dissertation moves beyond traditional assessments of legal compliance. It offers a more complete understanding of how international law functions upon the use of force and during the conduct of hostilities. The dissertation consists of four case studies each presented and published as standalone articles that provide fuller descriptions of international laws efficacy within fraught international contexts. By moving beyond the common evaluative standard of compliance, this dissertation presents a pluralistic conception of international laws function and purpose. Accordingly, the first case study presents an account of the way that international humanitarian law is used to manage prolonged occupation. The …
Recognizing The Assemblage: Palestinian Bedouin Of The Naqab In Dialectic With Israeli Law, Victor Nasser Rego
Recognizing The Assemblage: Palestinian Bedouin Of The Naqab In Dialectic With Israeli Law, Victor Nasser Rego
PhD Dissertations
In the five case studies, we examine how Israel, as a collection of individuated interests given expression in the form a state, is in a dialectic of recognition with the Naqab Bedouin community. Recognition happens on a few registers. Palestinians from the Naqab seek recognition for their particular identity and lifeways. They seek legal recognition for their living spaces. And they seek these things from the Israeli state, the sovereign. But the struggle for recognition from the sovereign is fraught, particularly in settler colonial situations like this one, in part because it pivots around a particular identity for which autonomy …
The Limits Of Legal Evolution: Knowledge And Normativity In Theories Of Legal Change, Liam Mchugh-Russell
The Limits Of Legal Evolution: Knowledge And Normativity In Theories Of Legal Change, Liam Mchugh-Russell
PhD Dissertations
Over the last forty years, legal theory and policy advice have come to draw heavily from an ‘evolutionary’ jurisprudence that explains legal transformation by drawing inspiration from the theoretical successes of Darwinian natural selection. This project seeks to enrich and critique this tradition using an analytical perspective that emphasizes the material consequences of concepts and ideas. Existing theories of legal evolution depend on a positivist epistemology that strictly distinguishes the objects of social life — interests, institutions, systems — from knowledge about those objects. My dissertation explores how knowledge, and especially non-legal expertise, acts as an independent site and locus …