Hasil untuk "Comparative law. International uniform law"

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S2 Open Access 2026
Theoretical Basis of International Legal Aspect of “Space Debris” Removal

A. M. Oreshenkov

The present article examines the issue of the concept of “space debris,” which is widely used in discussions on international “space” platforms: what the term – introduced into international circulation in the 1970–1990s – means from the point of view of the norms of international space law when discussing the problem of contamination it creates in near-Earth space. The material used for the study includes treaties of international space law; the 1969 Vienna Convention on the Law of Treaties; resolutions of the UN General Assembly; reports of the UN Committee on the Peaceful Uses of Outer Space, as well as of its Legal and Scientific and Technical subcommittees, and statements of certain delegations at their sessions; works of Russian and foreign scientists; the materials of international entities, in particular the Inter-Agency Space Debris Coordination Committee; and U.S. regulations. The author conducts a comparative analysis of normative and other documents of these entities, as well as some provisions of international treaties (taking into account their conceptual and terminological content, and vocabulary used) using the general scientific method of cognition.The current heightened interest in the issue of space debris removal has revealed the need to clarify the international legal basis for the emergence and use of this concept for further possible practical and international legal actions aimed at solving problems associated with this. The lack of uniformity in the use of terms and word combinations for the issues under study is noted. The definitions of “space debris” that have developed without due regard to the applicable norms of international space law are considered. And regulatory explanations of the status of documents adopted in this area by various international entities and organizations are given. Assessing the current state of near-Earth space contamination, it can be noted that the issue of the active removal of “space debris” should be addressed with consideration to ensuring safe access to space, which is an integral part of the triune problem of space traffic management, the regulation of which is becoming a pressing issue and requires the development of a generally accepted legally binding international treaty.

S2 Open Access 2026
The evidentiary value of blockchain in civil litigation: comparative insights and future directions

Serkan Kaya, Nesibe Kurt Konca, Emre Kıyak

This article examines the evidentiary value of blockchain technology in civil litigation through a comparative legal analysis. While blockchain’s technical features offer significant potential for creating reliable evidence, the study demonstrates that technical security alone does not establish legal certainty. The research analyses how different legal systems approach blockchain evidence, including China’s direct integration into internet courts, the United States’ cautious application within existing electronic evidence frameworks subject to hearsay rules, the European Union’s technology-neutral approach through eIDAS regulations, and the varied national practices in France, Germany, the United Kingdom, and Türkiye. The findings reveal that blockchain records face inherent functional limitations, particularly in proving physical-world events, as they can only guarantee data integrity within the digital environment. The study identifies three scenarios where blockchain evidence proves most effective: proving transactions executed directly on blockchain networks, serving as an electronic detection instrument for transactions occurring outside the network, and recording real-world events directly onto blockchain systems. However, challenges persist across jurisdictions, including the absence of harmonised standards, difficulties in establishing attribution, concerns about the “garbage in, garbage out” principle, and the need for expert testimony in evaluating blockchain evidence. The article concludes that the effective integration of blockchain into evidence law requires clear normative frameworks that balance technical reliability with procedural safeguards. It recommends establishing specific admissibility criteria for blockchain records, developing standardised verification mechanisms, providing judicial training on the technology, and coordinating with international standards such as UNCITRAL and EU regulations to ensure uniformity across jurisdictions.

en Computer Science
S2 Open Access 2025
Harmonization of Tax Criminal Law Enforcement with the New Criminal Code (KUHP): A Restorative Justice Perspective

Heriantonius Silalahi

This study examines the harmonization of tax criminal law enforcement with the application of restorative justice within the framework of Indonesia's new Criminal Code (KUHP). This reform introduces a new paradigm in criminal law enforcement, focusing on restorative approaches to address tax crimes such as tax evasion, tax avoidance, and aggressive tax planning. This approach aligns with the primary objectives of tax criminal law, namely the recovery of state finances and the deterrent effect, without relying on imprisonment as a primary measure.The main issue addressed in this research is how the harmonization between the criminal provisions in the KUHP and the tax provisions in the General Taxation Provisions and Procedures Law (KUP Law) can create a more effective and inclusive system for enforcing tax criminal law. The research question posed is: How can the application of restorative justice within the harmonized handling of tax crimes in Indonesia enhance taxpayer compliance and expedite the recovery of state finances?The novelty of this research lies in the integration of restorative justice principles into the harmonization of tax criminal law, an area that has not been extensively explored, particularly in relation to the implementation of the new KUHP. The methodology used is a juridical normative approach, supplemented by a comparative analysis of international practices that have successfully implemented restorative justice in tax enforcement.The study finds that the harmonization of restorative approaches with criminal law provisions can improve tax compliance, reduce litigation burdens, and offer more effective solutions for financial recovery. Therefore, the application of restorative justice in tax crimes could be a crucial step in the legal reform process in Indonesia.

S2 Open Access 2025
Modern principles and secured transactions law in Asia

Dora Neo

This article examines the law of secured transactions in selected Asian jurisdictions against modern principles of secured transactions law embodied in model laws such as the UNCITRAL Model Law on Secured Transactions and personal property security statutes based on Article 9 of the US Uniform Commercial Code. Almost all the selected jurisdictions have undertaken law reform in the past 20 years. This has brought their laws closer to the modern principles. The degrees of correspondence vary, as do the processes of, and motivations for, reform. Because their legal starting points diverged in various ways from the modern principles, these jurisdictions have had to make changes in their substantive law and legal infrastructure to transform or translate their law. The collective experience of the selected jurisdictions shows that, while legal tradition is commonly perceived to be an obstacle against the adoption of the modern principles, this can be overcome where the impetus for law reform is strong enough. Some jurisdictions have succeeded in making far-reaching changes to their secured transactions legal regimes, while other jurisdictions with similar legal traditions have had difficulties moving away from certain deeply rooted traditional legal concepts. Considerations other than legal culture are important factors that influence law reform. Given the interplay of various competing factors, a diversity of approaches can be seen in various jurisdictions. There has been much discussion and analysis of the modern principles resulting from the promotion of texts such as the UNCITRAL Model Law, the developmental work of international institutions, and the interest generated by the enactment of new personal property security statutes. This is helpful for jurisdictions considering or embarking on secured transactions law reform, which can look to the modern principles for inspiration and guidance and, ultimately, choose an approach that best meets their needs and circumstances.

arXiv Open Access 2025
MedGNN: Capturing the Links Between Urban Characteristics and Medical Prescriptions

Minwei Zhao, Sanja Scepanovic, Stephen Law et al.

Understanding how urban socio-demographic and environmental factors relate with health is essential for public health and urban planning. However, traditional statistical methods struggle with nonlinear effects, while machine learning models often fail to capture geographical (nearby areas being more similar) and topological (unequal connectivity between places) effects in an interpretable way. To address this, we propose MedGNN, a spatio-topologically explicit framework that constructs a 2-hop spatial graph, integrating positional and locational node embeddings with urban characteristics in a graph neural network. Applied to MEDSAT, a comprehensive dataset covering over 150 environmental and socio-demographic factors and six prescription outcomes (depression, anxiety, diabetes, hypertension, asthma, and opioids) across 4,835 Greater London neighborhoods, MedGNN improved predictions by over 25% on average compared to baseline methods. Using depression prescriptions as a case study, we analyzed graph embeddings via geographical principal component analysis, identifying findings that: align with prior research (e.g., higher antidepressant prescriptions among older and White populations), contribute to ongoing debates (e.g., greenery linked to higher and NO2 to lower prescriptions), and warrant further study (e.g., canopy evaporation correlated with fewer prescriptions). These results demonstrate MedGNN's potential, and more broadly, of carefully applied machine learning, to advance transdisciplinary public health research.

en cs.LG, cs.CY
arXiv Open Access 2025
Law-Strength Frontiers and a No-Free-Lunch Result for Law-Seeking Reinforcement Learning on Volatility Law Manifolds

Jian'an Zhang

We study reinforcement learning (RL) on volatility surfaces through the lens of Scientific AI. We ask whether axiomatic no-arbitrage laws, imposed as soft penalties on a learned world model, can reliably align high-capacity RL agents, or mainly create Goodhart-style incentives to exploit model errors. From classical static no-arbitrage conditions we build a finite-dimensional convex volatility law manifold of admissible total-variance surfaces, together with a metric law-penalty functional and a Graceful Failure Index (GFI) that normalizes law degradation under shocks. A synthetic generator produces law-consistent trajectories, while a recurrent neural world model trained without law regularization exhibits structured off-manifold errors. On this testbed we define a Goodhart decomposition \(r = r^{\mathcal{M}} + r^\perp\), where \(r^\perp\) is ghost arbitrage from off-manifold prediction error. We prove a ghost-arbitrage incentive theorem for PPO-type agents, a law-strength trade-off theorem showing that stronger penalties eventually worsen P\&L, and a no-free-lunch theorem: under a law-consistent world model and law-aligned strategy class, unconstrained law-seeking RL cannot Pareto-dominate structural baselines on P\&L, penalties, and GFI. In experiments on an SPX/VIX-like world model, simple structural strategies form the empirical law-strength frontier, while all law-seeking RL variants underperform and move into high-penalty, high-GFI regions. Volatility thus provides a concrete case where reward shaping with verifiable penalties is insufficient for robust law alignment.

en q-fin.CP
S2 Open Access 2025
Italian, European and International Constitutional Views Between the Parliamentary Imperative Mandate, Its Prohibition and the Phenomenon of ‘Transfughismo’

Fabrizio Giulimondi

The age-old issue of the so-called “transfughismo” has sometimes particularly incisive consequences on the dynamics of democracy as well as on opposition-majority relations. “Transfughismo” is the defecting of parliamentarians, once elected in a certain parliamentary group, who then switch to another parliamentary group, usually in support of the Government. The impact of this so-called “change of uniform” undoubtedly concerns aspects of political nature, nevertheless the origin of the problem is purely constitutional. Most of the Charters, both in Europe and outside its borders, provide for the prohibition of the imperative mandate: they consider the parliamentarian to represent the entire nation. The comparative debate is leading constitutionalists and institutions to reflect on the reintroduction of the imperative mandate, that is the obligation of the deputy or senator to strictly comply with the indications of the Party or parliamentary group, under penalty of forfeiture of the positions they hold in the Parliament, including the role of parliamentarian tout court. The elected, with the introduction of the imperative mandate (as is already provided for in some Constitutions, i.e., the Portuguese one), does not represent the nation but the party that nominated him. This paper examines numerous European, American and Asian constitutions, scrutinizing their similarities and differences, thus reflecting on which path could be most consistent with the most recent law amendments, the material constitution’s change and the voters’ actual expectations. Particular attention will be given to the institutions of the Popular recall, the Abberufungsrecht, the Amtsenthebungsrecht and the Impeachment.

S2 Open Access 2025
Execution on Pledged Securities: A Comparison between the Saudi and Egyptian Law

The study aims to enhance knowledge of the legal frameworks and pledged securities in financial transactions through a comparison between Saudi and Egyptian law. It seeks to understand the regulatory landscape and proposes practical recommendations to improve stability, transparency, and efficiency in mortgaged securities markets. The study also explored the implementation of shifts in both systems, identifying opportunities and challenges. The study used a comparative analysis approach to examine both legal systems by adhering to relevant case law and established cases and interpreting them using publicly available cases. The study concluded that Egypt and Saudi Arabia have distinct legal frameworks regarding mortgage securities and confiscation. The Egyptian system focuses on systematic and transparent procedures and judicial oversight, while the Sharia-based approach in Saudi Arabia balances ethical considerations with the well-being of the debtor. Both systems aim to enforce debt recovery while protecting the rights of the debtor. To improve efficiency, Egypt needs to simplify procedures, Saudi Arabia needs uniform interpretations of Sharia, and both countries can enhance cross-border legal cooperation to strengthen the legal system and structure involved in implementing confiscations at the national and international levels. Further research should look into the role of technologies in mortgage operations and the integration of legal systems between the two countries, Saudi Arabia and Egypt. This may lead to the liberalization of the two economies with regard to cross-border investments and improvement in the effectiveness of mortgage laws between the two jurisdictions.

S2 Open Access 2025
Islamic Values in Regulation of International Relations Between Arab States

M. Mekhtiev

The article studies the main aspects of Islamic international law, as they are reflected in treaties of the Arab countries. At the same time, both the history of Islamic international law and the experience accumulated by Arab countries in regulating international relations create a variety of approaches. That being the case why there is no unity in the idea of how modern international law should comply with Islamic principles. The Islamic religion itself, in turn, emphasizes on ethics, and therefore the study aims at individual rights and the role of states in modern Islamic international law. In addition to the complexity of choosing the most important aspects of Islamic international law, there are difficulties in choosing research methods. Studying primary sources of Islamic international law is narrowed to an anthological approach of a number of verses of the Holy Quran, which are the reason for its (Islamic international law) emergence. Functional and comparative legal analyses are used to evaluate the way customary and general international law and universal norms comply with Islamic principles. The article reveals that modern Islamic international law is based on the principles of Sharia, while Sharia and Islamic law are enshrined in the constitutions of Arab countries. For this reason, Middle Eastern states play an increasing role in regulating international relations. This leads to dualism in the interaction between Islamic international law and domestic law, and, finally, there is no uniformity, when norms of international Islamic law are applied.

S2 Open Access 2025
Some Currenct Issues of International Legal Support for Maritime Security

Y. Mishalchenko, T. N. Dovbush

INTRODUCTION. In this article, the authors consider the main problems affecting maritime security at the current stage of development of international law. The authors include among such problems the lack of a universal legal framework regulating the operation of autonomous sea vessels, maritime terrorism, regulation of the sulfur content in marine fuel, the need for global regulation of economic activity in the Arctic region.MATERIALS AND METHODS. When writing the article, international legal acts, national legislation of the Russian Federation, as well as studies of Russian and foreign authors were used. The methodological basis of the study was formed by general scientific (method of logical and system analysis, dialectical method) and specific scientific (historical and legal, comparative legal) methods of cognition.RESEARCH RESULTS. Based on the study of international legal acts, national legislation of the Russian Federation, modern studies of Russian and foreign authors, the authors make conclusions and proposals on issues of ensuring maritime security in modern conditions.DISCUSSION AND CONCLUSIONS. The authors conclude that in light of the development of modern unmanned navigation technologies, it is necessary to develop global legal acts at the international level. The article examines the main types of autonomous sea vessels, identifies problems that hinder the effective operation of these vessels and suggests options for solving them. It is noted that it is necessary to work out issues related to compensation for damage caused by a sea vessel controlled by artificial intelligence systems within the framework of universal international acts. It is noted that it is important to develop uniform global rules for the operation of artificial intelligence systems on sea vessels. It is also noted that international cooperation is important in countering maritime terrorism. The authors draw attention to the common features between piracy and maritime terrorism, but point out different goals in carrying out this illegal activity. Moreover, it is often difficult to separate these concepts, which creates difficulties in the application of international legal norms. The authors point out that effective counteraction to maritime terrorism is possible only at the international level within the framework of effective interstate cooperation. Considering certain aspects of ensuring regional security in the Arctic region, the authors conclude that it is necessary to develop uniform international rules for the economic development of this region. The important role of the Arctic Council in ensuring sustainable socioeconomic development of this region is noted. The main international declarations adopted within the framework of this organization and their importance for the development of this region are considered. The restrictions on the sulfur content in marine fuel and the role of these restrictions in reducing emissions of pollutants into the atmosphere are considered. Various options for shipowners to comply with these restrictions are proposed. The importance of using other types of fuel, including liquefied natural gas or, in the future, hydrogen fuel, is noted. The importance of international regulation in this area is noted.

arXiv Open Access 2024
Multimodal Contrastive Learning of Urban Space Representations from POI Data

Xinglei Wang, Tao Cheng, Stephen Law et al.

Existing methods for learning urban space representations from Point-of-Interest (POI) data face several limitations, including issues with geographical delineation, inadequate spatial information modelling, underutilisation of POI semantic attributes, and computational inefficiencies. To address these issues, we propose CaLLiPer (Contrastive Language-Location Pre-training), a novel representation learning model that directly embeds continuous urban spaces into vector representations that can capture the spatial and semantic distribution of urban environment. This model leverages a multimodal contrastive learning objective, aligning location embeddings with textual POI descriptions, thereby bypassing the need for complex training corpus construction and negative sampling. We validate CaLLiPer's effectiveness by applying it to learning urban space representations in London, UK, where it demonstrates 5-15% improvement in predictive performance for land use classification and socioeconomic mapping tasks compared to state-of-the-art methods. Visualisations of the learned representations further illustrate our model's advantages in capturing spatial variations in urban semantics with high accuracy and fine resolution. Additionally, CaLLiPer achieves reduced training time, showcasing its efficiency and scalability. This work provides a promising pathway for scalable, semantically rich urban space representation learning that can support the development of geospatial foundation models. The implementation code is available at https://github.com/xlwang233/CaLLiPer.

en cs.AI
DOAJ Open Access 2024
Modelo italiano de transposición de la directiva comunitaria sobre reestructuración preventiva de empresas

Dr.ª Lourdes Garnacho Cabanillas

Las crisis económicas en las que últimamente nos movemos hacen preciso un replanteamiento de nuestra normativa jurídica-concursal y la búsqueda de mecanismos que permitan una continuidad de empresas viables en el mercado, aunque en situación de crisis o insolvencia. La Directiva comunitaria (UE) 2019/1023 sobre marcos de reestructuración preventiva pretende una mayor uniformidad en la regulación de esta materia a nivel europeo, aun cuando su flexible regulación haya propiciado, por el momento, solo un acercamiento entre normativas de los Estados miembros. Algo que podemos comprobar, en concreto, a través del estudio del ordenamiento jurídico italiano y frente a nuestra norma jurídico-concursal interna; si bien, y a este respecto, prestemos especial atención a la posibilidad de llegar a imponer el contenido de un acuerdo/plan de reestructuración empresarial a créditos (o clases de créditos) disidentes.

Comparative law. International uniform law
DOAJ Open Access 2024
¿La excepción de improcedencia de acción y el sobreseimiento regulan los mismos supuestos de aplicación? Análisis de su aplicación en la etapa intermedia

Richard Alexander Cabrera Villa

A través del presente artículo se pretende efectuar un análisis respecto a la aplicación de la excepción de improcedencia de acción en la etapa intermedia y su colisión con el supuesto de sobreseimiento regulado en el literal b del numeral 2 del artículo 344 del Código Procesal. El estudio tendrá como punto de partida el antiguo régimen procesal penal aplicado en la República del Perú, para luego considerar la normativa comparada de otros países, algunos de ellos de influencia acusatorio-garantista en cuanto a la aplicación del proceso sancionatorio penal punitivo, tales como el Código Procesal chileno de 2002, el Código de Procedimiento Penal colombiano de 2004, el Código Procesal Penal de la Nación Argentina de 2014, el Código Procesal Penal de Paraguay de 1998, el Código de Procedimiento Penal de Ecuador de 2000, el Código Orgánico Procesal Penal de Venezuela de 2001, el Código de Procedimiento Penal de Bolivia de 1999, el Código Procesal Penal de Costa Rica de 1998, los Códigos Procesales Penales de El Salvador, el Código Procesal Penal de Panamá de 2008 y el Código Procesal Penal de Honduras de 2002. Posteriormente, se efectúa una descripción de las notas esenciales de la excepción de improcedencia de acción y del sobreseimiento desde el punto de vista de la doctrina y la jurisprudencia para, finalmente, comparar los supuestos de aplicación de ambas instituciones y arribar a las conclusiones respectivas para un mejor entendimiento de estas.

Public law, Jurisprudence. Philosophy and theory of law
DOAJ Open Access 2024
A véleményszabadság büntetőjogi korlátozhatóságával kapcsolatos magyar alkotmánybírósági gyakorlat az emberi méltósághoz való joggal összefüggésben

Zoltán Tóth J.

A véleménynyilvánítási szabadság az egyik legfontosabb alanyi alapjog, amelyet az Alkotmánybíróság a kezdetektől fogva kiemelt védelemben részesít. E jog ugyan nem korlátozhatatlan, de a jogalkotó a korlátozás során az általánosnál szigorúbb mércének kell hogy megfeleljen. Az egyik elsődleges korlátozási indok más személyek méltósághoz való joga lehet, ami a végső alapját adja egyrészt a „közösségek méltósága” védelmének is, másrészt megalapozza a tételes jogi korlátokat, így különösen a becsület és a jó hírnév polgári jogi és büntetőjogi védelmét. A személyiségvédelem legerősebb büntetőjogi eszköze a rágalmazás és a becsületsértés tényállása, ami különösen a közéleti véleménynyilvánítás eseteiben veti fel a két jog kollíziójának lehetőségét és az ütközés alkotmányjogi megítélésének szükségességét. Jelen tanulmány ezen alkotmányossági megítélés változását mutatja be a magyar Alkotmánybíróság gyakorlatában. Ennek során – a véleménynyilvánítási szabadság általános alkotmányossági aspektusainak ismertetését követően – végigveszi azt a fejlődési ívet, melynek során a közéleti szólást tevő személy alanyi helyzete helyett egyre inkább a szituáció megítélése, az objektív szempontok hangsúlyozása, az ügy közügy jellege kap szerepet.

Communication. Mass media, Property
S2 Open Access 2023
Social Transformation of International Human Rights Law Through Indonesian Constitutional Court

I. Mirza, Rudi Natamiharja, Jalil Alejandro Magaldi Serna

The importance of human rights in international law cannot be overstated. International Law plays a fundamental role in safeguarding and promoting human rights, which are safeguarded through a variety of legal instruments, including international conventions and international declarations, both of which are recognized as instruments of international law. The fundamental principles of Human Rights are recognized in the legal system of Indonesia. These fundamental principles are expressed in the Constitution and its related legal documents through the provisions and values that govern human rights. Thus, the preamble of the Constitution of the Republic of Indonesia includes the fundamental principles of Self-determination, Independence, Security, Social Welfare, and Education. This research will look at how the Indonesian Constitution regulates and guarantees the implementation of international human rights law through the Indonesian Constitutional Court, as well as how these rights are integrated into society from both the government's and society's perspective. This research is done through interdisciplinary approach, combining legal, social, and comparative studies. Ultimately, it's about how Indonesia's Consitutional Court can help make human rights practices better and more effective. As the highest judicial organ of a state, it is essential for the Constitutional Court to effectively and effectively implement the international human rights system as we know it in order to safeguard the interests of all stakeholders, especially in Indonesia. Keywords: human right ; constitution; International law;

7 sitasi en
arXiv Open Access 2023
A cell-centred Eulerian volume-of-fluid method for compressible multi-material flows

Timothy R. Law, Philip T. Barton

We present a practical cell-centred volume-of-fluid method developed within a pure Eulerian setting for the simulation of compressible solid-fluid problems. The method builds on a previously published diffuse-interface Godunov-type scheme through the addition of a specialised mixed-cell update that is capable of maintaining sharp interfaces indefinitely. The mixed-cell update is local and may be viewed as an interface-sharpening extension to the underlying diffuse-interface scheme along the lines of other techniques such as Tangent of Hyperbola INterface Capturing (THINC), and hence the method can be straightforwardly extended to include other coupled physics. We validate the method on a range of challenging test problems including a collapsing metal shell, cylinder impacts and the three-dimensional simulation of a buried explosive charge. Finally we demonstrate the robustness of the method, and its use in a multi-physics context, by modelling the BRL 105mm unconfined shaped charge with reactive high-explosive burn and rate-sensitive plasticity.

en physics.comp-ph
DOAJ Open Access 2023
دور التقنيات الرقمية الحديثة في تحسين الإفصاح الإلكتروني للبيانات المحاسبية

فاطمة السيد العربي ياسين

هدف البحث إلى تسليط الضوء على التقنيات الرقمية الحديثة التي أنتجتها الثورة الصناعية الرابعة وأثرها على المحاسبة والمراجعة ، لما لها من مزايا في تحسين الإفصاح الإلكتروني للبيانات المحاسبية ، حيث أن تلك التقنيات لها دور فعال في تطوير منهجية المراجعة المستمرة كمرتكز لتحسين جودة التقارير المالية الإلكترونية . وقد توصل البحث إلى عدة نتائج ونقاط جوهرية أهمها : أن الدمج بين تقنيات التحول الرقمي يفتح آفاقاً جديدة لجمع البيانات وتحليلها في الوقت الحقيقي كمرتكز لتحسين جودة التقارير المالية ، كما يسهم تطوير المراجعة في ظل البيئة الرقمية في تخطيط وتنفيذ برامج منهجية مستحدثة لمراجعة مواقع المنظمات على شبكة المعلومات الدولة (الإنترنت) بإعتبارها أهم الوسائل الفورية لتوصيل المعلومات المحاسبية ، فضلاً عن دورها في بناء نماذج للكشف المبكر عن التحذيرات التي تعزز الرقابة الداخلية بشأن عمليات الرقمنة. وأخيراً يمكننا التأكد بأن إستخدام التقنيات الرقمية الحديثة في مجال المراجعة يساعد على تلبية إحتياجات المستخدمين في الحصول على معلومات دقيقة في الوقت المناسب والتي تتميز يالموثوقية ، وذات معنى لمتخذي القرارات . وعلى ضوء تلك النتائج فقد أوصى البحث بضرورة الإهتمام بتأهيل جيل جديد من المحاسبين والمراجعين علمياً وعملياً لمواكبة متطلبات تطبيق آليات التحول الرقمي وتظيم الإستفادة منها ، كذلك تنظيم المزيد من المؤتمرات المحلية والدولية التي تتناول مستحدثات الثورة الصناعية الرابعة وتقنياتها المختلفة ، وإنعكاس تلك التقنيات على تطور الجانب الأكاديمي والمهني .

Commerce, Finance
S2 Open Access 2022
Lessons learnt from two decades of international environmental agreements: law

P. Sand, Jeffrey McGee

As Patricia Birnie cautiously and prophetically put it in the inaugural issue of this journal (INEA 1, January 2001, p. 74), “we do not know whether States and the tentative regimes they have so far established can withstand the pressures of globalization of trade and degradation and over-exploitation generated by advances in technologies for locating, fertilizing, harvesting, processing and modifying natural resources and biodiversity. This is truly terra incognita in which such seeds of destruction may already be implanted.” Among the 600 or so papers and reviews published in INEA from 2001 to 2020, more than 70 deal wholly or partly with legal aspects of environmental problems and the international dimensions of environmental justice. While the main focus of INEA has been on issues of public international (inter-state) law, there have also been important inputs drawn from comparative legal analysis (of national legislation and judicial decisions) and from “transnational administrative law” that influence the effectiveness of multilateral treaties and their associated international institutions. Novel concepts and practices emerging from the environmental field (such as recourse to a range of “soft law” principles; flexible delegated standard-setting in the face of global change; and equitable differentiation of compliance duties) have inspired developments in related areas of contemporary international law-making and law-applying. At the same time, the very proliferation of multilateral and bilateral environmental instruments raised new questions and expressions of alarm over “treaty congestion” and “fragmentation” within the international law system. It is not the intention of this paper to explore the general interaction of international environmental law with neighboring disciplines such as international economic law or human rights law, but simply to record the “seismographic” impact of INEA on legal-intellectual discourse over these past two decades. To some extent, the role of the Journal in identifying both new prospects and new risks in this field could indeed be likened to that of a “canary in the coal-mine.” The lessons so learnt may thus offer new insights to help in averting the destruction which Birnie visualized, and to advance inter-generationally and intra- generationally shared values of environmental justice.

10 sitasi en

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