Playing Kant at the Court of King Arthur

This article contrasts the sense in which those whom Bernard Williams called ‘political realists’ and John Rawls are committed to the idea that political philosophy has to be distinctively political. Distinguishing the realist critique of political moralism from debates over ideal and non-ideal theory, it is argued that Rawls is more realist than many realists realise, and that realists can learn more about how to make a distinctively political vision of how our life together should be organised from his theorising, although it also points to a worrying tendency among Rawlsians to reach for inappropriately moralised arguments. G. A. Cohen’s advocacy of socialism and the second season of HBO’s The Wire are used as examples to illustrate these points.

An essay about the effect of vague accounting standards on the decision making process of auditors

Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can assume that the use of vague terms in accounting standards is inherent to principle based standards (different from rule based standards) and that to avoid vague terms, standard setters would have to incur excessive transaction costs. Auditors are required to exercise their own professional judgment throughout the audit process and it has been argued that the inherent vagueness in accounting standards may influence their decision making processes. The main objective of this paper is to analyze the decision making process of auditors and to investigate whether vague accounting standards create a problem for the decision making process of auditors, or lead to a better outcome. This paper makes the argument that vague standards prompt the use of System 2 type processing by auditors, allowing more comprehensive analytical thinking; therefore, reducing the biases associated with System 1 heuristic processing. If our argument is valid, the repercussions of vague accounting standards are not as negative as presented in previous literature, instead they are positive.

Learning from experience: Analysis of the civil litigation regarding building structures on the court of bologna in the years 2011/2012

The present work is aimed to the study and the analysis of the defects detected in the civil structure and that are object of civil litigation in order to create an instruments capable of helping the different actor involved in the building process. It is divided in three main sections. The first part is focused on the collection of the data related to the civil proceeding of the 2012 and the development of in depth analysis of the main aspects regarding the defects on existing buildings. The research center “Osservatorio Claudio Ceccoli” developed a system for the collection of the information coming from the civil proceedings of the Court of Bologna. Statistical analysis are been performed and the results are been shown and discussed in the first chapters.The second part analyzes the main issues emerged during the study of the real cases, related to the activities of the technical consultant. The idea is to create documents, called “focus”, addressed to clarify and codify specific problems in order to develop guidelines that help the technician editing of the technical advice.The third part is centered on the estimation of the methods used for the collection of data. The first results show that these are not efficient. The critical analysis of the database, the result and the experience and throughout, allowed the implementation of the collection system for the data.

Kontent i Pravo v. Masterhost Presidium of the Supreme Arbitration Court of the Russian Federation, Judgment of 23 December 2008, Nr. 10962/08 Translation and Comment

This Judgment by the Presidium of the Supreme Arbitration Court of the Russian Federation can be considered as a landmark ruling for Internet Service Provider’s (ISP) liability. The Court stipulates for the first time concise principles under which circumstances an ISP shall be exempt from liability for transmitting copyright infringing content. But due to the legislation on ISP liability in the Russian Federation it depends on the type of information which rules of liability apply to ISP. As far as a violation of intellectual property rights is claimed, the principles given now by the Supreme Arbitration Court are applicable, which basically follow the liability limitations of the so called EU E-Commerce Directive. But, furthermore, preventive measures that are provided in service provider contracts to suppress a violation through the use of services should be taken into account as well. On the other hand, as far as other information is concerned the limitations of the respective Information Law might be applicable which stipulates different liability requirements. This article gives a translation of the Supreme Arbitration Court’s decision as well as a comment on its key rulings with respect to the legal framework and on possible consequences for practice.

Diverse Readings of the Court of Justice Judgments on Copyright Work

EU law’s impact on the meaning of the copyright work for a long time seemed limited to software and databases. But recent judgments of the CJEU (Infopaq, BSA, FootballAssociation [Murphy], Painer) suggest we have entered an era of harmonization of copyright subject-matter, after decades of focus on the scope of exclusive rights and their duration. Unlike before however, it is the Court and not the legislator that takes centre stage in shaping pivotal concepts. This article reviews the different readings and criticisms the recent case law on copyright works evokes in legal doctrine across the EU. It puts them in the wider perspective of the on-goingdevelopment towards uniform law and the role of the preliminary reference procedure in that process.

To the Justices of the Police Court of Boston, 1828 April

Draft of a complaint against the boys in Croswell's neighborhood.