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Letteratura scientifica selezionata sul tema "Classifications in comparative law"

Autore: Grafiati

Pubblicato: 22 febbraio 2025

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Articoli di riviste sul tema "Classifications in comparative law"

Tvalchrelidze, Alexander, e Natia Chomakidze. "Comparative Analysis of Western and Russian Mineral Reserve Classifications". Works of Georgian Technical University, n. 3(521) (29 settembre 2021): 47–58. http://dx.doi.org/10.36073/1512-0996-2021-3-47-58.

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Despite that Georgia has signed an Association Agreement with the European Union, by today its geological-mining legislation has not been synchronized with European mining codes. Georgian Law on Earth’s Interior is a calque of the obsolete Soviet law with minimum updates. At the same time, development of the private mining business is hampered by olden standards of exploration reporting and estimation and approval of reserves, which also are vestiges of olden Soviet standards. The article analyses in-depth the Russian and the Western reserve reporting codes and proves that development of mining industry in Georgia calls for immediate legislative approval of the Western standards and foundation of the Competent Persons’ institute. Such actions will not only promote development of private mining businesses but harness the Georgian mineral resource fund to the betterment of the country.

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Gross, Ariela J. "Race, Law, and Comparative History". Law and History Review 29, n. 2 (maggio 2011): 549–65. http://dx.doi.org/10.1017/s0738248011000083.

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What are we comparing when we compare law and race across cultures? This was once an easier question to answer. If we take “races” to be real categories existing in the world, then we can compare “race relations” and “racial classifications” in different legal systems, and measure the impact of different legal systems on the salience of racial distinction and the level of racial hierarchy in a given society. That was the approach of the leading comparativist scholars at mid-century. Frank Tannenbaum and Carl Degler compared race relations in the United States and Latin America, drawing heavily on legal sources regarding racial definition, manumission of slaves, and marriage. They were studying relations between “white people” and “Negroes,” as well as the possibility of an intermediate class of “mulattoes.” But once we understand race itself to be produced by relations of domination, through several powerful discourses of which law is one, we are up against a more formidable challenge. We must compare the interaction of two things—legal processes and ideologies of race—in systems in which neither is likely to have a stable or equivalent meaning. Because “law” is likewise no longer as clear-cut a category as it once was; in addition to the formal law of statute books and common law appellate opinions, we now understand “law” to encompass a broad set of institutions, discourses, and processes produced by a larger cast of characters than solely jurists, legislators, and appellate judges.

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Kostecki, Dawid. "Administrative Law Values – Attempts at Methodological Order". Studia Iuridica Lublinensia 32, n. 5 (31 dicembre 2023): 239–48. http://dx.doi.org/10.17951/sil.2023.32.5.239-248.

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The appeals to values and the renaissance of axiological thought in the various legal dogmas naturally prompt a methodological order. The article is a voice in the debate on attempts to systematize values in administrative law. On the grounds of positive law, one usually reaches only to justify the thetic validity of norms. In administrative law, which concerns human beings, it is especially common to reach for the axiological basis of the validity of the law – hence the number of value classifications is considerable. The meanders of axiological reflection in administrative law are entering a higher level of complexity. The axiology of administrative law is very complex due to the great diversity of administrative law, and any typologies are contractual in nature. The doctrine is generating new catalogues of values. Each of them is threatened by a form of relativism. The author undertakes an analysis of the proposed classifications, pointing out the advantages and disadvantages of the various solutions. The purpose of the article is to present justifications for the separation and classification of values in administrative law and to confirm the relevance of axiological reflection within the framework of the legal dogma indicated. The main methods used in the text are formal-dogmatic and comparative.

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Skytioti, Sotiria. "Comparative Law and Language with Reference to Case Law". Studies in Logic, Grammar and Rhetoric 66, n. 1 (19 novembre 2021): 105–14. http://dx.doi.org/10.2478/slgr-2021-0007.

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Abstract Comparative law is necessary in the modern era in which legal systems absorb ideas and elements from other legal systems and customary legal classifications are altered. Comparative law is closely intertwined with language because the research of different legal systems presupposes the study of legal texts written in different languages. Even if translation exists, a totally crucial issue arises: can the legal essence of the case law of a country be interpreted appropriately in any language but the original? The link between law and language constitutes an absolutely essential relation, since language – through translation – is often the only way of accessing foreign law of foreign countries with different languages. So, the aforementioned relationship as well as its results in case law will be the main topic of this article. First of all, the use of language is of outmost importance to any legal system, as it serves as the means of enforcing written legal rules and contributes to their dissemination, codification and evolution. Both law and language are cultural phenomena and this is why they must be studied taking into account the temporal and social circumstances. Living in the era of multicultural societies and immigration, the need of not just translating but rather transferring the legal essence of the jurisprudence among the different countries with different cultures give prominence to the essential link between comparative law and language systems. Studying case law is regarded as a possibility to redirect judges and lawyers’ attention to the fact that the interpretation of the legal judgement is the cornerstone of a whole legal system of another country. The dynamic relationship of law and language dictates the result of the translation and interpretation of the case law of a specific country in relation to the case law of another country. Thus, comparative law comes out to serve as the guardian of the legal essence in order to transfer the legal point of the judge among different societies with different languages.

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Terekhov, Evgeny. "The Development Analysis of the Ideas About Classifications of Interpretative Acts". Legal Concept, n. 4 (dicembre 2022): 88–94. http://dx.doi.org/10.15688/lc.jvolsu.2022.4.12.

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Introduction: the official interpretation of the norms of law is an integral part of the mechanism of the legal regulation. Despite this, its system is not fully understood today. This is especially true with regard to interpretative acts, whose totality is currently insufficiently studied, despite the historical experience formed. Purpose: the generalization and analysis of specific ideas about the classifications of interpretative acts, as well as the use of the data obtained for the possibility of identifying the classification groups of interpretation acts of the norms of law. Methods: the methodological framework for the research is a set of methods of scientific cognition, among which are consistency, analysis, and comparative legal, formal legal, historical methods. Results: the author’s position justified in the work on the possibility of distinguishing the classification groups is based on the results of the study of ideas about the classifications of acts of interpretation of legal norms in the period of pre-revolutionary, Soviet and modern Russia. Conclusions: as a result of the conducted research, it was found that the presence of various types of interpretative acts in itself does not always form a system, since the latter should represent a group of interrelated elements. That is why, it is worth distinguishing not just types, but groups of types of acts of interpreting the norms of law whose necessary part are functional (forms a set of types of acts of interpretation of the norms of law, whose use allows you to clearly see how the official interpretation of the norms of law directly ensures the processes of the legal regulation of public relations) and auxiliary (forms a set of types of acts of interpretation of the norms of law whose use is intended to support the functional group, this is a kind of technical organization).

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Gayford, J. J., e H. N. K. Jungalwalla. "Personality Disorder According to the ICD 9 and DSM III and Their Value in Court Reporting". Medicine, Science and the Law 26, n. 2 (aprile 1986): 113–24. http://dx.doi.org/10.1177/002580248602600206.

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The historical background to classification of personality is briefly reviewed. A more detailed comparative account is given of the ICD 9 (1978) and the DSM III (1980) typological classifications of personality disorders. Their value in court reporting is discussed. A critical evaluation is made of personality typology. The conclusion is that in spite of certain defects they are a useful method of transmitting information and of making prognostications in forensic psychiatry.

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Anthimos, Apostolos. "Analyse Comparative / Comparative Perspectives". International Journal of Procedural Law 12, n. 2 (4 novembre 2022): 296–313. http://dx.doi.org/10.1163/30504856-01202008.

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The public policy defence in Greece is widely considered as the last resort for the judgment debtor. It is hardly ever the case that an appeal against the judgment granting recognition and/or exequatur omits a reference to the public policy defence. The prospects of success are nevertheless minimal. The purpose of this article is to give a comprehensive view of the Greek case law in the field. This will be examined in two parts. Following a brief introduction (Section I), the first part of the article will elaborate on domestic law and bilateral conventions, featuring the general aspects of the public policy clause, and a case law classification (Section II). Following the same pattern, the second part of the article will explore the field of EU law, focusing on EU Regulations (Section III). Finally, the findings of the court practice in Greece and the future perspectives will be presented (Section IV).

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Badousi, Mohammad. "Classification Of Electronic Crimes According To The Nature Of The Right Assaulted (A Comparative Study Between The Palestinian And Emirati Legislations)". AAU Journal of Business and Law 8, n. 1 (15 febbraio 2024): 120–47. http://dx.doi.org/10.51958/aaujbl2024v8i1p6.

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This research investigates the issue of the different classifications of electronic crimes, and the importance of classifying them in the criminal law, with a focus on the specificity and the importance of the right assaulted in classifying them, as well as the importance of classifying them according to this criterion at all stages of the legal process to Combatting phenomenon of electronic crime. In this study we also investigates, the approach of Palestinian and Emirati legislators in classifying and regulating the provisions electronic crimes and Communications Crimes & information technology, pursuant to Decree-Law No. 10 of 2018, and Federal Law Decree-Law No. 34 of 2021 on combating phenomenon of electronic crime. At the end of the study, the researcher reached a set of conclusions and recommendations, One of the most important of conclusions is that The classification of electronic crimes based on the criterion of the right assaulted constitutes a vital issue in confronting these crimes, just as the Palestinian legislator did not follow a specific approach in his classification of electronic crimes and their substantive and procedural provisions, as the UAE legislator did in organizing and classifying crimes according to a clear approach. One of the most important recommendations is the necessity of the legislator the need for the Palestinian legislator to make amendments to the electronic crimes Law, classify these crimes, and separate the substantive and procedural provisions within this law, as well as amend the texts of Articles (21, 28, 48) of this law.

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Panichkin, Vyacheslav B. "FICTIONS AND PRESUMPTIONS AS A LEGAL WRITING TECHNIQUE IN INHERITANCE AND THE RESULTING LEGAL PARADOXES: A COMPARATIVE ANALYSIS OF RUSSIAN AND COMMON LAW". Law of succession 1 (11 marzo 2021): 12–16. http://dx.doi.org/10.18572/2072-4179-2021-1-12-16.

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The article analyzes the special role of legal fictions and presumptions as the tools of the Succession Law regulation in comparison or Russian and American Law. Author depicts the difference of methods of these instruments use, concerning theories, classifications in relation to succession. The mechanism of legal paradoxes as the consequences of fictions is revealed.

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Hrytsai, Serhii. "CLASSIFICATION OF ELEMENTS OF THE LATEST DIGITAL FINANCIAL TECHNOLOGY". International Science Journal of Jurisprudence & Philosophy 1, n. 2 (1 agosto 2022): 1–15. http://dx.doi.org/10.46299/j.isjjp.20220102.1.

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Today we can state that these technologies have created the basis for the formation of a fundamentally new environment of legal regulation, penetrating into a wide variety of areas of human activity. And such a new technological environment based on digital technologies significantly affects various spheres of life, such as financial, political, social, and other. The influence of the modern “digital revolution” began to extend to the formation of the relevant norms of national legislation, which led to the adoption of the Law of Ukraine “On Virtual Assets”. The purpose of the article is to develop a study aimed at trying to form a classification of the latest elements of digital technologies that have more found their application in the financial sector of the economy and have the common well-known name “cryptocurrency” and adopted in domestic legislation the expression “virtual assets” with the adoption of the Law of Ukraine “On Virtual Assets”. In the study, we call them digital financial technology. And to form their general classification, on the basis of their inherent characteristic features. The purpose of the article is not how much to present the classification of virtual assets proposed in the Law Ukraine “On Virtual Assets”, as in the presentation on the background of their existing alternative classification. During the study, general scientific research methods were used – deduction and induction, synthesis and analysis, scientific abstraction, systematic approach; specifically – legal methods of cognition – formally legal; legal forecasting, retrospective and comparative-legal method; methodological substantiation of the essence, nature, and structure of terminology, which is the object of research. The study showed the existing versatility of classifications in the world, and the author proposed, on the basis of existing classifications, his own vision for grouping the objects of research of “cryptocurrency” into four groups: DFT-gaming, DFT-prepaid, DFT – national currency, DFT – interethnic currency.

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Tesi sul tema "Classifications in comparative law"

Ahmed, Mukarrum. "A comparative study of the fundamental juridical nature, classification and private law enforcement of jurisdiction and choice of law agreements in the English common law of conflict of laws, the European Union private international law regime and the Hague Convention on Choice of Court Agreements". Thesis, University of Aberdeen, 2016. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=230177.

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During the course of this PhD thesis, it will be argued that it is misconceived to think of jurisdiction and choice of law agreements as unilaterally enforced domestic private law obligations within an English 'dispute resolution' paradigm because multilateral private international law rules are essentially secondary rules for the allocation of regulatory authority which may not permit a separation of functions or the relative effect of such agreements. In other words, a multilateral system for the public ordering of private law will assume priority over or trump the existence of the private law rights and obligations of the parties to the jurisdiction and choice of law agreement and the unilateral enforcement of such rights via anti-suit injunctions and the damages remedy. Otherwise, the private law enforcement of the mutual contractual obligation not to sue in a noncontractual forum attributed to an exclusive jurisdiction agreement may operate as a 'unilateral private international law rule' with a controversial and confrontational allocative function of its own. It may lead to the 'privatization of court access' by dubiously perpetuating and prioritizing the unilateral private ordering of private law over the multilateral public ordering of private law. Moreover, the enforcement of jurisdiction and choice of law agreements by private law remedies within a multilateral system will necessarily distort the allocative or distributive function of private international law rules by giving precedence to the redistributive will of the parties premised on principles of corrective justice inter partes of questionable applicability. International structural order is compromised in the unilateral private law enforcement of jurisdiction and choice of law agreements as such enforcement gives rise to a clash of sovereign legal orders and also the possibility of 'regime collision' by interfering with the jurisdiction, judgments and choice of law apparatus of foreign courts which a multilateral conception of private international law is supposed to prevent in the first place. However, this PhD thesis will argue that outside the confines of the EU private international law regime, the variable geometry that is characteristic of the international commercial litigation sphere may not impede the separation of functions within such agreements. Whether an English court ought to grant a pragmatic private law remedy enforcing such agreements is of course another matter. Ultimately, a more comprehensive concept of transnational justice in private international law disputes informed by methodological pluralism needs to be developed. A notion of transnational justice which seeks to simultaneously balance the competing demands of the notion of 'conflicts justice' which prioritizes ex ante multilateral allocative imperatives and the idea of an ex post material justice between the litigating parties in the individual instance.

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Strijdom, Glyniece Candice da Costa. "The duplication in the classification of funeral insurance and its effect on the policyholder: A comparative study". Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/78732.

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"Death is inevitable. A funeral, in one form or another, regardless of culture or religion, is inevitable. Obtaining insurance cover for a funeral is usually easy, generally affordable, and most importantly: based on an inevitability. It is therefore not surprising that funeral insurance is a considerable portion of Life Insurance business in South Africa. Countless South Africans ensure that, even if they have no other insurance policies in place, they have, at the very least, funeral cover for themselves or their loved ones. In terms of the Insurance Act 18 of 2017, there are a total of nine classes of Life Insurance Business, namely: Risk, Fund Risk, Credit Life, Funeral, Life Annuities, Individual Investment, Fund Investment, Income Drawdown and Reinsurance. Funeral cover can be underwritten under either the Risk class or the Funeral class of Life Insurance Business. The classes of Life Insurance Business have various prudential and market conduct standards that need to be adhered to. Although some of these standards are constant throughout the various classes, there are some standards that differ. The mini-dissertation explores these differences, as well as what effect these differences would have on the public. In essence, the author discusses the two classes in which funeral insurance can be underwritten, the various standards that are applicable to the two classes, as well as whether or not the choice of class would ultimately affect the policyholder, and if so, if said effect is to the policyholder’s detriment."
Mini Dissertation (LLM)--University of Pretoria, 2020.
Mercantile Law
LLM
Unrestricted

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Aurino, Marta. "Les modèles de justice constitutionnelle : entre inadéquation et innovation : pour une analyse multidimensionnelle de la justice constitutionnelle comparée". Electronic Thesis or Diss., Bordeaux, 2024. http://www.theses.fr/2024BORD0433.

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Cette thèse propose une réévaluation des modèles traditionnels de justice constitutionnelle par le biais d'une approche comparative et empirique. La distinction classique entre les modèles américain et européen, confrontée à la diversité croissante des systèmes de justice constitutionnelle dans le monde, révèle d'importantes limites conceptuelles. Pour dépasser ces frontières, deux orientations analytiques émergent : l'une visant à élaborer de nouveaux modèles théoriques basés sur des critères renouvelés, et l'autre visant à développer des outils d'analyse novateurs, mieux adaptés à la complexité actuelle. C'est cette seconde approche, moins explorée, qui constitue le coeur de ce travail. À partir d'une analyse empirique des systèmes de justice constitutionnelle à l'échelle mondiale, en utilisant la méthode des analyses de correspondances, un outil d'analyse multidimensionnelle a été conçu. Cet outil permet de représenter la diversité des systèmes juridiques dans une perspective fluide et évolutive, en prenant en compte les variations contextuelles ainsi que les interactions multiples influençant le contentieux constitutionnel. Plutôt que de classer les systèmes selon des critères rigides, il les positionne dans une dynamique ouverte, reflétant la complexité de leurs interactions. L'objectif central est de mieux comprendre le rôle du juge constitutionnel, en analysant son intervention au regard des normes de référence du contrôle de constitutionnalité, des modalités d'accès à la justice et des compétences des Cours constitutionnelles. En adoptant une méthodologie empirique et multidimensionnelle, ce travail transcende les cadres traditionnels pour embrasser la complexité et la multiplicité des réalités juridiques contemporaines tout en créant un outil didactique
This thesis proposes a reassessment of traditional models of constitutional justice through a comparative and empirical approach. The classical distinction between the American and European models, when confronted with the growing diversity of constitutional justice systems worldwide, reveals significant conceptual limitations. To address these challenges, two analytical pathways emerge: one aimed at developing new theoretical models based on revised criteria, and the other focused on creating innovative analytical tools better suited to contemporary complexities. It is this latter, less explored approach that forms the core of this work. Drawing on an empirical analysis of constitutional justice systems globally, and employing correspondence analysis methods, a multidimensional analytical tool has been developed. This tool allows for the representation of the diversity of legal systems in a fluid and evolving framework, accounting for contextual variations and the multiple interactions influencing constitutional litigation. Rather than classifying systems according to fixed criteria, it positions them within an open dynamic, reflecting the complexity of their interactions. The central objective is to better understand the role of the constitutional judge by examining their participation in the decision-making process, with a focus on constitutional review standards, access to justice, and the competencies of Constitutional Courts. By adopting an empirical and multidimensional methodology, this work seeks to transcend traditional frameworks in order to embrace the complexity and multiplicity of contemporary legal realities while creating a didactic tool

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Pal, Mahesh. "Factors influencing the accuracy of remote sensing classifications : a comparative study". Thesis, University of Nottingham, 2002. http://eprints.nottingham.ac.uk/10314/.

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Within last 20 years, a number of methods have been employed for classifying remote sensing data, including parametric methods (e.g. the maximum likelihood classifier) and non-parametric classifiers (such as neural network classifiers).Each of these classification algorithms has some specific problems which limits its use. This research studies some alternative classification methods for land cover classification and compares their performance with the well established classification methods. The areas selected for this study are located near Littleport (Ely), in East Anglia, UK and in La Mancha region of Spain. Images in the optical bands of the Landsat ETM+ for year 2000 and InSAR data from May to September of 1996 for UK area, DAIS hyperspectral data and Landsat ETM+ for year 2000 for Spain area are used for this study. In addition, field data for the year 1996 were collected from farmers and for year 2000 were collected by field visits to both areas in the UK and Spain to generate the ground reference data set. The research was carried out in three main stages.The overall aim of this study is to assess the relative performance of four approaches to classification in remote sensing - the maximum likelihood, artificial neural net, decision tree and support vector machine methods and to examine factors which affect their performance in term of overall classification accuracy. Firstly, this research studies the behaviour of decision tree and support vector machine classifiers for land cover classification using ETM+ (UK) data. This stage discusses some factors affecting classification accuracy of a decision tree classifier, and also compares the performance of the decision tree with that of the maximum likelihood and neural network classifiers. The use of SVM requires the user to set the values of some parameters, such as type of kernel, kernel parameters, and multi-class methods as these parameters can significantly affect the accuracy of the resulting classification. This stage involves studying the effects of varying the various user defined parameters and noting their effect on classification accuracy. It is concluded that SVM perform far better than decision tree, maximum likelihood and neural network classifiers for this type of study. The second stage involves applying the decision tree, maximum likelihood and neural network classifiers to InSAR coherence and intensity data and evaluating the utility of this type of data for land cover classification studies. Finally, the last stage involves studying the response of SVMs, decision trees, maximum likelihood and neural classifier to different training data sizes, number of features, sampling plan, and the scale of the data used. The conclusion from the experiments presented in this stage is that the SVMs are unaffected by the Hughes phenomenon, and perform far better than the other classifiers in all cases. The performance of decision tree classifier based feature selection is found to be quite good in comparison with MNF transform. This study indicates that good classification performance depends on various parameters such as data type, scale of data, training sample size and type of classification method employed.

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Romano, Valerio Cosimo. "Empirical Comparative Law". Doctoral thesis, Luiss Guido Carli, 2015. http://hdl.handle.net/11385/200991.

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Infantino, Marta. "Comparative Law of causation in Tort Law". IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123595.

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this article analyzes the causal element of torts from the perspective of comparative law, focusing on the field of tort liability. Thus, it specifies both the particular aspects of the investigation as well as each legal system studied. then, the article discusses the differences and similarities of each system. Later, it stops on the dominant approaches examining its success on facing the tort phenomenon in order to highlight the essential characteristics that determine the various approaches tort liability can assume.
El presente artículo analiza el elemento causal de la responsabilidad civil desde una perspectiva de derecho comparado, haciendo énfasis sobre el campo de la responsabilidad aquiliana. Así, precisando tanto los aspectos particulares de la propia investigación como de cada Ordenamiento Jurídico estudiado, el artículo aborda las diferencias y similitudes de cada Ordenamiento. De esta forma, se detiene sobre los enfoques dominantes examinando la capacidad de los mismos. Ello con la finalidad de evidenciar las características esenciales que determinan los diversos alcances que puede asumir la responsabilidad aquiliana.

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Pardolesi, Roberto, e Massimiliano Granieri. "The Future of Law Professors and Comparative Law". IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123064.

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In this paper, the authors analyze the positions on the objectives of Comparative Law as an autonomous discipline, as well as the intersection between law and economics and its implications for future studies of law. this is studied in relation not only to what is Law, but with what it should be. ending the authors propose a new perspective for comparatists lawyers, seeking to revitalize legal research.
En el presente artículo, los autores analizan las posiciones acerca de los objetivos del Derecho Comparado como una disciplina autónoma, así como la intersección entre Derecho y la economía y sus implicancias en los futuros estudios del Derecho. todo ello se estudia a en relación no solo a lo que es el Derecho, sino con lo que debería ser. Finalizan los autores proponiendo una nueva perspectiva para los abogados comparatistas, buscando revitalizar la investigación jurídica.

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Cabrillac, Rémy. "Economic Duress: overview of Comparative Law". IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/122572.

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This paper explains how the notion of economic duress is understood in different legal regimes of Civil Law and Common Law. This way, the author first addresses the concept of economic duress from a restrictive sense (as a defect of consent) and, later, develops the concept from a wider perspective (taking into account an objective economic imbalance).
El presente artículo explica cómo se entiende la noción de violencia económica en diversos ordenamientos jurídicos tanto del Civil Law como del Common Law. Así, el autor aborda primero el concepto de violencia económica en un sentido restringido (como vicio del consentimiento), y posteriormente lo desarrolla desde una perspectiva más amplia (tomando en cuenta un desequilibrio económico objetivo).

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McCoy, Gerard John Xavier. "Uxorial privileges in substantive criminal law: a comparative law enquiry". University of Canterbury. School of Law, 2007. http://hdl.handle.net/10092/3674.

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This thesis investigates three exemplars of uxorial substantive privileges in the criminal law: the marital coercion doctrine, the intraspousal conspiracy exemption, and the uxorial post-offence accessorial immunity. Their history, choreography and variations are comparatively investigated across the common law jurisdictions including the impact of statutory interventions. The principal argument is that the judicial and legislative treatment of these uxorial privileges has been inconsistent or erratic so that they are not the products of any systematic, modern development in the criminal law. This thesis proposes that there is no justification for their continued retention in common law legal systems. Archival, Parliamentary, and other sources have been used to identify the factors impinging upon the creation of specific statutory uxorial privileges. The diaspora of these laws throughout the other common law jurisdictions is investigated. The discussion is illustrated by examination of the particular issues raised by polygamy, customary law concubinage as well as by gender-reassignment. This thesis examines whether both gender-specific and marriage-specific criteria are valid constituents within the parameters of substantive criminal law. It traces the genesis of these special defences within the criminal law available exclusively to women, from the time of King Ine of the West Saxons c712, to examine the current status of such laws throughout common law jurisdictions. The investigation explores factors shaping the creation of a statutory defence of marital coercion by the British Parliament in 1925 and outlines the challenges generated by that law and its extraordinary resilience. This thesis demonstrates the failure of the criminal law to provide an overarching construct to implement emergent gender equality.

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Pourbaix, Marie-Noëlle. "Étude comparative sur l'abandon d'enfants". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape15/PQDD_0011/MQ32552.pdf.

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Libri sul tema "Classifications in comparative law"

Library of Congress. Library of Congress classification. K. Law in general. Comparative and uniform law. Jurisprudence. Washington, D.C: Library of Congress, Cataloging Distribution Service, 2012.

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Library of Congress. Library of Congress classification. K. Law in general. Comparative and uniform law. Jurisprudence. 2^a ed. Washington, D.C: Library of Congress, Cataloging Distribution Service, 2009.

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Congress, Library of. Library of Congress classification. K. Law in general. Comparative and uniform law. Jurisprudence. 2^a ed. Washington, D.C: Library of Congress, Cataloging Distribution Service, 2009.

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Library of Congress. Library of Congress classification. K. Law in general. Comparative and uniform law. Jurisprudence. Washington, D.C: Library of Congress, Cataloging Distribution Service, 1999.

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Library of Congress. Library of Congress classification. K. Law in general. Comparative and uniform law. Jurisprudence. 2^a ed. Washington, D.C: Cataloging Distribution Service, Library of Congress, 2005.

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Hussein, Khalil. Introduction to law: History & jurisprudence, legal systems of the world, classification & sources of law, legal institutions. Beirut: Dar El-Manhal El-Lubnani, 2008.

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Capitoli di libri sul tema "Classifications in comparative law"

de Cruz, Peter. "The classification of legal systems into legal families". In Comparative Law in a Changing World, 32–44. 3^a ed. London: Routledge-Cavendish, 2024. http://dx.doi.org/10.4324/9781003576082-2.

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Zhao, Shaotang, e Sa Liu. "A Comparative Study on the Difficulty of the Exercises in the Textbooks of the Distributive Law of Multiplication". In Recent Advances in Mathematics Textbook Research and Development, 457–63. Singapore: Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-97-8426-4_63.

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AbstractFour levels of the difficulty of the distributive law of multiplication are established (including the operational memory level, the conceptual memory level, the explanatory understanding level and the exploratory understanding level). Based on this, this paper makes a comparative analysis of the exercises of the distributive law of multiplication in the six editions of the textbooks. The conclusions are as follows: The total amount of exercises in different textbooks varies greatly, the amount and proportion of exercises at the same level vary greatly. And in light of that, it is necessary to establish difficulty classification standards for exercises research and carefully consider the total quantity and the number of exercises of different levels. Meanwhile, teachers should add and subtract exercises of different levels according to the learning conditions.

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McLeod, Ian. "The Classifications of English Law". In Legal Method, 22–40. London: Macmillan Education UK, 1999. http://dx.doi.org/10.1007/978-1-349-15075-5_2.

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McLeod, Ian. "The Classifications of English Law". In Legal Method, 26–45. London: Macmillan Education UK, 1996. http://dx.doi.org/10.1007/978-1-349-14289-7_2.

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McLeod, Ian. "The Classifications of English Law". In Legal Method, 24–41. London: Macmillan Education UK, 1993. http://dx.doi.org/10.1007/978-1-349-13153-2_2.

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Carmon, Haggai. "Comparative Law". In Foreign Judgments in Israel, 5–11. Berlin, Heidelberg: Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-32003-3_3.

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Shah, Nasir Fareed, e Pramod Kumar. "A Comparative Analysis of Various Spam Classifications". In Advances in Intelligent Systems and Computing, 265–71. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3376-6_29.

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Kroll, Rainer. "A Continuum of Incident Classifications". In Internal Investigations for Law Enforcement, 21–31. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-21527-8_6.

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Donlan, Seán Patrick, e Jane Mair. "‘Of mixes, movements, and metaphors’". In Comparative Law, 1–11. Abingdon, Oxon; New York, NY: Routledge, 2019. |: Routledge, 2019. http://dx.doi.org/10.4324/9780429423246-1.

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Koçak, Mustafa. "The rule of law in Turkey". In Comparative Law, 136–57. Abingdon, Oxon; New York, NY: Routledge, 2019. |: Routledge, 2019. http://dx.doi.org/10.4324/9780429423246-10.

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Atti di convegni sul tema "Classifications in comparative law"

Santalucia, Ida, Francesco Feola, Antonio D’Amore, Maria Pia Mannelli e Andrea Fidecicchi. "Precision and Management of Surgery Time Prediction: Comparative Analysis of ICD Codes, DRGs, and CCS Classifications in a Hospital Setting". In 2024 8th International Conference on Biomedical Engineering and Applications (ICBEA), 194–97. IEEE, 2024. http://dx.doi.org/10.1109/icbea62825.2024.00043.

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Semitko, Alexey. "Private-Public Law Dichotomy: A Comparative Analysis of Ideas". In The Public/Private in Modern Civilization, the 22nd Russian Scientific-Practical Conference (with international participation) (Yekaterinburg, April 16-17, 2020). Liberal Arts University – University for Humanities, Yekaterinburg, 2020. http://dx.doi.org/10.35853/ufh-public/private-2020-21.

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The Soviet legal system did not assume any division of law into private and public constituents since communist ideology did not recognise anything private as such. The end of the communist experiment and Russia’s transition to democracy, a state governed by the rule of law, a social market economy and respect for human rights logically led to the need to revive private law and its further development, and therefore the idea of dividing law into private law and public law became relevant in legal doctrine. The article contains a brief comparative analysis of Russian and French legal theories in terms of the concerned problem. The methods used are comparative law, legal hermeneutics, the formal legal method and certain elements of cultural and historical analysis. Despite the conventionality of the public-private law dichotomy, its theory is based upon the actual legal reality of the Romano-German family of legal systems; this theory is not just an abstract theorisation, but is feasible. Unlike the French theory, Russian jurisprudence applies an approach suggested by S.S. Alexeev, who points to the conceptual rather than classification-based nature of the dichotomy in the first place, stressing that private law expresses the most important essence of law as a whole and the new trend in its develop ment is to include human rights. Based on this analysis, it is concluded that human rights are the common part that unites public and private law, and therefore their unity is inseparable: prejudice to human rights, as the experience of building communism in Russia (and in other communist countries) showed, inevitably leads first to the destruction of private law, and then to the transformation of public law into a pseudo-legal system.

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White, Nancy J., Sigitas Mitkus e Renata Cibulskienė. "Classification of a defect as breach of contract or tort: a comparative study of the U.S. and the Republic of Lithuania". In Contemporary Issues in Business, Management and Economics Engineering. Vilnius Gediminas Technical University, 2019. http://dx.doi.org/10.3846/cibmee.2019.067.

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Purpose – this paper compares the approach of United States’ law and Lithuanian law in classifying a construction defect as a breach of contract or tort. Research methodology – the paper uses case studies to analyze. Unites States’ law approach divides damages into damages for breach of contract and tort damages. According to Lithuanian law, civil liability is assigned to contractual and non-contractual (tort) liability depending on the nature of the unlawful actions. Findings – the cases demonstrate that a defect usually is considered a breach of contract. Different types of damages are recoverable: compensatory damages according to United States’ law and direct and indirect damages are recoverable according to Lithuanian law. Research limitations – both contractual and non-contractual liability are analyzed. In addition, defects to construction by an act of fraud are covered. More research is needed on how the law affects the extension of the warranty period or the statute of limitations. Originality/Value – the paper provides a new interpretation of classification a construction defect as a breach of contract or tort and offers new insights comparing the different approach of law. Practical implications – the paper will be instructive to developers, contractors, management corporations

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Sorkhani, Hamidreza Afrand, Mohammad Avatefi Hemmat, Taghi Shamekhi, Elaheh Mohseni e Osman Devrim Elvan. "Forest Laws and Wildfire: A Comparative Legal Study of Iran, France, Türkiye and South Africa". In 3rd International Congress on Engineering and Life Science. Prensip Publishing, 2023. http://dx.doi.org/10.61326/icelis.2023.17.

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Global warming and climate changes have caused an increase in the frequency and intensity of forest fires in recent years, which in turn exacerbates the climate change speed with the emissions of carbon from burned plant biomass. This paper deals with the comparative study of forest fire in the forest laws of Iran, France, Türkiye and South Africa countries to identify the national solutions in dealing with wildfires and to suggest the best solutions. Comparative law is among the best ways to study the legal solutions of specific countries to learning from each other’s and improve the laws. Comparative law has five steps: the first step is the determination of the scope and delimitations of the study, which in this research includes the selection of the mentioned four countries and the topic of forest fires; The second step is the description and analysis of legal materials; The third step is the Comparison of laws and show the similarities and differences; The fourth step is the explanation of the reasons for similarities and differences and the fifth step is the evaluation of laws and provide best solutions of the studied countries in the field of wildfire control. The categories extracted from the content of legal articles and the classification of categories with a common meaning together showed that the legal measures of combat wildfire can be classified into four main pillars as well as the following sub pillars: 1- Measures before fire include a) limitations, regulations and preventive measures, b) cleansing, c) screening, firebreak and prescribed fire, d) fire protection associations, e) determination of high-risk areas and fire risk rating. 2- Measures during fire outbreaks include a) Custodian of fighting fire and providing equipment, b) right of way, servitude, possession, intervention, c) firefighting tactics and use of controlled fire. 3- Measures after the fire include a) Improvement and sanitation measures, b) Prohibitions, regulations, evaluation and review, c) Revival and restoration, d) Incentives, compensation, and 4- Crimes and punishments. Evaluation of the legal solutions of the studied countries showed that some countries have performed well in some pillars and sub-pillars and poorly in some others. South Africa provides considerable provisions by establishing a law specific to fire. However, French legislators have done well in this field by setting up appropriate legal requirements and prohibitions during fire season. While the forest firefighting laws of Türkiye and Iran are scattered throughout the text of the forest law and are not sufficient. Finally, by using the strengths of the laws of the studied countries, the weak points of the national forest laws are identified and recommendations suggest to modify. Also, this research introduces a legal framework to classify national forest laws in the field of forest fire management.

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Mansani, Fabio Postiglione, Mariane Marcelino Fernandes, Mario Rodrigues Montemor Netto e Cristiane da Costa Bandeira Abrahão Nimir. "COMPARATIVE ANALYSIS BETWEEN IMMUNOHISTOCHEMISTRY PATHOLOGICAL SUBTYPING AND MAMMAPRINT® GENETIC SIGNATURE IN PATIENTS WITH BREAST CANCER IN BRAZIL: A PILOT STUDY". In Abstracts from the Brazilian Breast Cancer Symposium - BBCS 2021. Mastology, 2021. http://dx.doi.org/10.29289/259453942021v31s2098.

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Introduction: Immunohistochemistry, in breast cancer samples, measures the expression of biomarkers such as estrogen receptor (ER), progesterone receptor (PR), HER2, and Ki67. Using the positivity or negativity of the receptors and the Ki67 value, this method, along with the histological results, allows the doctors to classify the tumors into four types as follows: Luminal A, Luminal B, HER2, and basal/triple negative. Genetic signature is a tool involving in numerous studies in this area; however owing to the difficulty of access to the tests, its usefulness is still limited. MammaPrint® was the first test approved by the Food and Drugs Administration (FDA) in 2007 to measure prognostic value associated with breast cancer recurrence and classify patients with breast cancer into “low risk” or “high risk” of developing metastases within the first 10 years after diagnosis and elucidates the patient’s need for adjuvant chemotherapy. It categorizes tumors into subtypes based on biological homogeneity. This study aims to analyze the concordance between the results of immunohistochemistry pathological subtyping and MammaPrint®, which is accompanied by BluePrint®, for the classification and stratification of luminal breast cancer. Material and Methods: Data were collected from the medical records of 19 patients in the Instituto Sul Paranaense de Oncologia (ISPON) who presented immunohistochemistry and genetic test compatible with luminal tumors. Immunohistochemistry was evaluated through hormone receptors, HER2 and mainly Ki67, as defined by the 2013 St. Gallen guidelines (50% of the sample were centrally assessed). For classification by the genetic test, BluePrint® provided the molecular subtype data and MammaPrint® stratified the risk, establishing Luminal A tumors as low risk and Luminal B as high risk. The concordance between the immunohistochemical classification and the genetic test was evaluated with the nonparametric McNemar-Bowker test. The Ki67 cutoff value predictive for recurrence risk compared with MammaPrint® was accessed by the ROC curve. Results: The results showed that, on one side, only 33.3% of patients classified as Luminal A by immunohistochemistry were also classified by the genetic signature as Luminal A. On the other side, on the tumors classified as Luminal B, 60% presented agreement between the classifications. Overall agreement among the tests was 47.3%. The cutoff value found for Ki67 predictive of tumor recurrence risk was ≤5, with a sensitivity of 100% and a specificity of 33%. The agreement between hormonal receptors and HER2 with BluePrint® was 100%. Conclusion: This study provides preliminary data regarding the prognostic and predictive value of genetic and molecular tests — represented by MammaPrint®/BluePrint® and immunohistochemistry—in a sample of Brazilian population, evidencing a discrepancy between the methods. The cutoff value of Ki67 predictive for recurrence risk remains under discussion, since there is no standardization of its measurement methodology. As a result, new studies could be developed, with larger and multicentric samples.

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Alvi, Aleem Khalid, e Mohammad Zulkernine. "A Comparative Study of Software Security Pattern Classifications". In 2012 Seventh International Conference on Availability, Reliability and Security (ARES). IEEE, 2012. http://dx.doi.org/10.1109/ares.2012.43.

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Maroc, Sarah, e Jianbiao Zhang. "Comparative Analysis of Cloud Security Classifications, Taxonomies, and Ontologies". In AICS 2019: 2019 International Conference on Artificial Intelligence and Computer Science. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3349341.3349487.

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Godwin, Milton, Dave Balachandran, Tomoya Tamura e Anwei Jia. "Comparative defect classifications and analysis of Lasertec's M1350 and M7360". In SPIE Advanced Lithography, a cura di Jason P. Cain e Martha I. Sanchez. SPIE, 2014. http://dx.doi.org/10.1117/12.2047659.

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Akinin, Artem. "Commercial (entrepreneurial) and private international law (comparative law study)". In Actual problems of jurisprudence 2022. ru: Publishing Center RIOR, 2022. http://dx.doi.org/10.29039/02089-0/013-018.

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The article deals with the subject, system and sources of trade (entrepreneurial) law in the aspect of the international space. The author of the article notes a significant practical connection between international business and international private law, names their main features as a dispositive method of legal regulation, independence and equality of subjects of civil legal relations, the presence of corresponding rights and obligations among the subjects of such relations, a pronounced property nature of the civil liability of subjects.

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Ainunnisa Rezky, A., R. Andini Naulina e U. Raditio Jati. "Comparative Perspective on Marital Rape: Western Law and Islamic Law". In 3rd International Conference on Law and Governance (ICLAVE 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200321.017.

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Rapporti di organizzazioni sul tema "Classifications in comparative law"

Pretorius, Christo. EU Employment Law and the AI Act: A Policy Brief Putting the Human Back in ‘Human-Centric’ Policy. European Center for Populism Studies (ECPS), settembre 2024. http://dx.doi.org/10.55271/pop0002.

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This policy paper analyzes the European Union’s (EU) AI Act, aimed at regulating Artificial Intelligence (AI) through four risk classifications related to data protection, privacy, security, and fundamental rights. While the Act establishes regulatory frameworks, it neglects employment security, a critical factor behind public mistrust of AI. The paper warns that failure to address this issue could deepen socio-economic inequalities and lead to political unrest. Recommendations include promoting collective negotiation between workers and employers, advocating for legislation on redundancies linked to AI, and launching information campaigns to educate workers, thus ensuring fair working conditions and improving trust in AI technology.

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Roberts, Tony, Abrar Mohamed Ali, Mohamed Farahat, Ridwan Oloyede e Grace Mutung'u. Surveillance Law in Africa: a Review of Six Countries. Institute of Development Studies, ottobre 2021. http://dx.doi.org/10.19088/ids.2021.059.

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This review provides the first comparative analysis of African legal surveillance frameworks. The study identifies nine core principles derived from existing guidelines as an analytical framework to identify opportunities to strengthen privacy protection, while narrowly targeting surveillance on the most serious crimes. Six detailed country reports are synthesised in this comparative analysis to produce a series of actionable recommendations for policy, practice and further research.

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Brown, Thomas C., e George L. Peterson. An enquiry into the method of paired comparison: reliability, scaling, and Thurstone's Law of Comparative Judgment. Ft. Collins, CO: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station, 2009. http://dx.doi.org/10.2737/rmrs-gtr-216.

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Elbehri, Aziz, e Thomas Hertel. A Comparative Analysis of the EU-Morocco FTA vs. Multilateral Liberalization. GTAP Working Paper, dicembre 2004. http://dx.doi.org/10.21642/gtap.wp30.

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An applied general equilibrium model with oligopoly and scale economies, based on detailed plant-level data, is used to contrast the impacts of the Morocco-EU free trade area (FTA) to multilateral trade liberalization on Morocco’s economy. Simulation results show that the FTA agreement is likely to have adverse effects on Morocco due to: (a) deteriorating terms of trade, (b) reductions in output per firm in industries dominated by scale economies, (c) diversion of imports away from relatively low cost, non-EU suppliers, and (d) potentially adverse effects on the aggregate demand for labor which could exacerbate already high levels of unemployment. We contrast this FTA with a multilateral liberalization scenario along the lines of those proposed under the Doha Development Round and find this to be more beneficial to Morocco, despite the associated income transfer from the EU to Morocco. The difference may be attributed to: (a) lesser terms of trade losses, (b) positive scale effects, (c) non-preferential liberalization of imports into Morocco, and (d) a positive impact on aggregate labor demand and hence unemployment. We conclude that Morocco would be better off pursuing trade liberalization in the multilateral arena. JEL classification: F12, F14, F15 Keywords: Applied general equilibrium; Market Structure; Trade liberalization; Developing economies; Morocco

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Ravi, Aparna, Jayna Kothari, Sudhir Krishnaswamy, Varsha Iyengar e Shruthi Chandrasekaran. Redressal of Teacher Grievances through the Courts – A Comparative Study Across Nine States in India. Centre for Law and Policy Research, ottobre 2014. http://dx.doi.org/10.54999/wqzi8362.

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This Report presents the analysis, findings and recommendations of a study conducted by the Centre for Law and Policy Research on the use of the courts for grievance redressal by teachers in government and government-aided private schools in nine States in India for the period from 2009 to June 2014.

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Ferrari, Sergio. Local Government in Brazil and Switzerland : A Comparative Study on Merger an Inter-Municipal Cooperation. Fribourg (Switzerland): IFF, 2015. http://dx.doi.org/10.51363/unifr.diff.2015.06.

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This text is the result of a comparative research on local government in Brazil and Switzerland, with emphasis on the themes of creation and merger of municipalities and inter-municipal cooperation. The first chapter contains a theoretical study on the relationship between local government and federalism, as well as a brief analysis of the constitutional profile of municipalities in various countries. In the second and third chapters are explained profiles of municipalities respectively in Brazil and Switzerland. In the fourth chapter a comparison is made between these profiles, especially in the chosen subjects (merger and inter-municipal cooperation). In the conclusion, taking the precautions needed in any study of comparative law, are exposed some ideas for improvement of local government in both countries.

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Terzyan, Aram. The State of Minority Rights in Uzbekistan: A Comparative Analysis of Tajiks, Russians, and Koreans. Eurasia Institutes, dicembre 2023. http://dx.doi.org/10.47669/erd-1-2023.

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This paper examines the state of minority rights in Uzbekistan, focusing on three significant ethnic groups: Tajiks, Russians, and Koreans. It explores the historical context of these minorities, the cultural and linguistic challenges they face, socioeconomic issues, and their political representation. Under the authoritarian rule of Islam Karimov, Uzbekistan emphasized a unified Uzbek identity, often marginalizing minority cultures and languages. Despite President Shavkat Mirziyoyev’s reforms aimed at improving human rights, including the establishment of a Human Rights Ombudsman and the Development Strategy for 2017-2021, significant challenges remain. Legislative initiatives such as the draft Law on the Protection of the Rights and Interests of National Minorities and efforts to enhance cultural policies have had mixed success. This analysis highlights the need for comprehensive measures to ensure robust legal protections, equitable resource allocation, and genuine political inclusion for all ethnic minorities in Uzbekistan. The international community’s role in advocating for these rights is also discussed, emphasizing the gap between policy and practice in protecting minority rights in Uzbekistan.

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Sikora, Yaroslava B., Olena Yu Usata, Oleksandr O. Mosiiuk, Dmytrii S. Verbivskyi e Ekaterina O. Shmeltser. Approaches to the choice of tools for adaptive learning based on highlighted selection criteria. [б. в.], giugno 2021. http://dx.doi.org/10.31812/123456789/4447.

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The article substantiates the relevance of adaptive learning of students in the modern information society, reveals the essence of such concepts as “adaptability” and “adaptive learning system”. It is determined that a necessary condition for adaptive education is the criterion of an adaptive learning environment that provides opportunities for advanced education, development of key competencies, formation of a flexible personality that is able to respond to different changes, effectively solve different problems and achieve results. The authors focus on the technical aspect of adaptive learning. Different classifications of adaptability are analyzed. The approach to the choice of adaptive learning tools based on the characteristics of the product quality model stated by the standard ISO / IEC 25010 is described. The following criteria for the selecting adaptive learning tools are functional compliance, compatibility, practicality, and support. By means of expert assessment method there were identified and selected the most important tools of adaptive learning, namely: Acrobatiq, Fishtree, Knewton (now Wiliy), Lumen, Realize it, Smart Sparrow (now Pearson). Comparative tables for each of the selected tools of adaptive learning according to the indicators of certain criteria are given.

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Kahima, Samuel, Solomon Rukundo e Victor Phillip Makmot. Tax Certainty? The Private Rulings Regime in Uganda in Comparative Perspective. Institute of Development Studies, gennaio 2021. http://dx.doi.org/10.19088/ictd.2021.001.

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Taxpayers sometimes engage in complex transactions with uncertain tax treatment, such as mergers, acquisitions, demergers and spin-offs. With the rise of global value chains and proliferation of multinational corporations, these transactions increasingly involve transnational financial arrangements and cross-border dealings, making tax treatment even more uncertain. If improperly structured, such transactions could have costly tax consequences. One approach to dealing with this uncertainty is to create a private rulings regime, whereby a taxpayer applies for a private ruling by submitting a statement detailing the transaction (proposed or completed) to the tax authority. The tax authority interprets and applies the tax laws to the requesting taxpayer’s specific set of facts in a written private ruling. The private ruling offers taxpayers certainty as to how the tax authority views the transaction, and the tax treatment the taxpayer can expect based on the specific facts presented. Private rulings are a common feature of many tax systems around the world, and their main goal is to promote tax certainty and increase investor confidence in the tax system. This is especially important in a developing country like Uganda, whose tax laws are often amended and may not anticipate emerging transnational tax issues. Private rulings in Uganda may be applied for in writing prior to or after engaging in the transaction. The Tax Procedures Code Act (TPCA), which provides for private rulings, requires applicants to make a full and true disclosure of the transaction before a private ruling may be issued. This paper evaluates the Ugandan private rulings regime, offering a comparative perspective by highlighting similarities and contrasts between the Ugandan regime and that of other jurisdictions, including the United States, Australia, South Africa and Kenya. The Ugandan private rulings regime has a number of strengths. It is not just an administrative measure as in some jurisdictions, but is based on statute. Rulings are issued from a central office – instead of different district offices, which may result in conflicting rulings. Rather than an elaborate appeals process, the private ruling is only binding on the URA and not on the taxpayer, so a dissatisfied taxpayer can simply ignore the ruling. The URA team that handles private rulings has diverse professional backgrounds, which allows for a better understanding of applications. There are, however, a number of limitations of the Ugandan private rulings system. The procedure of revocation of a private ruling is uncertain. Private rulings are not published, which makes them a form of ‘secret law’. There is no fee for private rulings, which contributes to a delay in the process of issuing one. There is understaffing in the unit that handles private rulings. Finally, there remains a very high risk of bias against the taxpayer because the unit is answerable to a Commissioner whose chief mandate is collection of revenue. A reform of the private rulings regime is therefore necessary, and this would include clarifying the circumstances under which revocation may occur, introducing an application fee, increasing the staffing of the unit responsible, and placing the unit under a Commissioner who does not have a collection mandate. While the private rulings regime in Uganda has shortcomings, it remains an essential tool in supporting investor confidence in the tax regime.

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