bluuebunny/crossref_metadata_2025_split huggingface dataset:
Transfer Pricing and the Antinomies of Corporate Regulation
Authors: Picciotto Sol 
Published: November 2023

Abstract
The issue of transfer pricing, the pricing of internal transactions between affiliates within corporate groups, especially transnational corporations (TNCs), is firmly at the centre of the triangular relationship state-firm-market. It is therefore not surprising that it should be simultaneously a continual focus of political controversy, an arcane technical specialism, and a conundrum for economic and legal analysis. This chapter aims, by tracing the historical development of the taxation of transnational corporate groups, to indicate some of the dynamics involved in legal regulation by the state of capitalist property institutionalized in the corporate form.
The Second Directive
Authors: Edwards Vanessa 
Published: November 2023

Abstract
The second company law directive deals with the formation of public limited companies and the maintenance and alteration of their capital. In tenor and approach it differs from the First Directive: many of the provisions lay down detailed procedural requirements rather than simply directing the Member States to legislate to a certain end, and it has been criticized by some commentators for that reason. In terms of its substance however the Second Directive is undeniably of major importance, constituting a significant step towards company law harmonization in the European Community, and it has been welcomed by others as a heartening illustration of harmonization at its best.
The Third and Sixth Directives
Authors: Edwards Vanessa 
Published: November 2023

Abstract
The Third Directive on merges of public companies and the Sixth Directive on division of public companies derive from a single Proposal, originally intended to regulate both types of operation. The Commission’s Proposal for a third Council directive to co-ordinate the safeguards which Member States require of companies as defined in Article 58, paragraph 2, of the Treaty in order to protect the interests of membes and other parties in merges of joint-stock companies4 was submitted to the Council in June 1970. Despite its name, it was also expressed to extend to ‘other transaction akin to a merger’, including divisions.
The Fourth Directive
Authors: Edwards Vanessa 
Published: November 2023

Abstract
The Fourth Directive on annual accounts, like the companion Seventh Directive on consolidated accounts, is an uneasy compromise between two fundamentally different traditions: the prescriptive continental approach, with detailed legislation governing the format of accounts and the methods of valuation and rates of depreciation to be used, and the more pragmatic and flexible Anglo-Dutch practice based on accounting principles subject to a general requirement of a true and fair view. The concessions which were inevitably made in the course of negotiating such difficult middle ground manifest themselves in the numerous options available in the Directive: one commentator quotes ‘no less than 41 options open to the Member States in addition to 35 options left to the business enterprises themselves’. However, although full harmonization may have proved an elusive goal the achievement of the Fourth Directive in imposing certain common minimum reporting and disclosure requirements should not be underestimated.
The Third Stage—Introducing Mutual Recognition
Authors: Edwards Vanessa 
Published: November 2023

Abstract
Both applications for the listing of securities on an official Stock Exchange and public offers of securities may straddle national borders. The burden of complying with more than one regulatory system can be eased by harmonization of disclosure requirements; the residual duplication of effort can be eradicated by providing for mutual recognition throughout the Member States of the relevant disclosure documents. That state of affairs has now largely been accomplished: there is a framework for the mutual recognition of listing particulars as listing particulars (the 1987 amendment to the Listing Particulars Directive, or the First Mutual Recognition Directive), of public offer prospectuses as listing particulars (the 1990 amendment to the Listing Particulars Directive, or the Second Mutual Recognition Directive) and of public offer prospectuses as public offer prospectuses (the Public Offers Prospectus Directive).
The Major Shareholdings Directive
Authors: Edwards Vanessa 
Published: November 2023

Abstract
In 1985, the Commission submitted its Proposal for a Council Directive on information to be published when major shareholdings in the capital of a listed company are acquired or disposed of. At that time, only three Member States had a statutory regime for the disclosure of major shareholdings. Of those three, both France and Italy required disclosure of 10 per cent holdings in listed companies; only the United Kingdom had a more rigorous scheme, requiring disclosure when holdings in public companies, whether or not listed, reach 5 per cent and at each 1 per cent thereafter. There were thus significant differences in the information made available to investors in the various Member States. The Council had already adopted the first three securities Directives (the Admissions Directive, the Listing Particulars Directive and the Interim Reports Directive), the cornerstone of each being the requirement to inform. The Commission’s Proposal, providing for the disclosure of acquisitions or disposals of major shareholdings in the capital of listed companies, was ‘aimed at reinforcing at Community level the information policy already adopted by the Council’.
Secondary Establishment—the Case-Law
Authors: Edwards Vanessa 
Published: November 2023

Abstract
A company may seek to establish itself in a Member State other than that where it is incorporated either by transferring its real seat (primary establishment) or by setting up agencies, branches or subsidiaries (secondary establishment). It may be thought that the first limb of Article 52, which requires the abolition of restrictions on the freedom of establishment of nationals of a Member State in the territory of another Member State, would encompass restrictions on the primary establishment of companies. The Court ruled however in The Queen v HM Treasury and Commissioners of Inland Revenue, exp Daily Mail and General Trust PLC2 that Article 52 confers no such right on a company. There are in any event sound practical reasons why companies rarely seek to transfer their real seat. Far more common is the creation by a company of a secondary establishment in another Member State, and it is that aspect of corporate freedom of establishment which will be considered first.
Workers’ Participation in the European Union
Authors: Weiss Manfred 
Published: November 2023

Abstract
Workers’ participation in a broad sense-be it vi institutionalized models or collective bargaining, via trade unions or elected bodies-is a common feature throughout the Community. The question arises, however, to what extent it affords workers or workers’ representatives influence in management’s decision-making. When the problem is put this way, the differences become evident.1 Some countries provide statutory arrangements to make sure that workers’ representatives are informed, consulted, or even asked for their agreement before management takes specific measures. In other countries, everything depends on the strength of trade unions to put pressure on management.
Contracts, Prisons, and Public Law
Authors: Richardson Genevra 
Published: November 2023

Abstract
In the second half of the 1980s correctional authorities in the United States began to contract out the management and daily running of prisons. Tennessee with its Private Prison Act 1986 was the first state to authorize the contracting out of an adult general purpose prison. In the early 1990s England and Wales followed suit. Contracting out was authorized by the Criminal Justice Act 1991 and the first private prison, a remand centre, opened at the Wolds in April 1992. From these beginnings the practice of contracting out has expanded on both sides of the Atlantic. To date the total number of adult prisoners held in private prisons remains small in both jurisdictions, but in both the proportion of private prisoners is due to rise significantly. In the US the prison population had grown to just over one million by 1991, whereas by the end of 1990 there were only 44 secure adult facilities operated by private firms in the US holding approximately 15,000 inmates. At the time of writing there are three new privately run prisons operating in England and Wales, the Wolds, Blakenhurst, and Doncaster with a capacity of up to 1,639 between them, and the refurbished Strangeways with an ultimate capacity of 971, out of a total prison population of nearly 50,000. This relative insignificance in quantitative terms should not, however, belie the importance of private prisons not only to prison policy but also more generally to public law.
The Importation of United States Free Speech Jurisprudence?*
Authors: Barendt Eric 
Published: November 2023

Abstract
In the recent Derbyshire libel case, perhaps the most important free speech decision in English legal history, the Court of Appeal and House of Lords relied significantly on United States' decisions. There were extensive references in the Court of Appeal judgements to the landmark ruling of the Supreme Court in New York Times v. Sullivan, while Lord Keith in the Lords (like Balcombe LI in the court below) quoted at length from a much earlier Illinois case outlawing libel actions by public authorities. The courts here have now accepted that libel actions, and their threat, exercise a 'chilling effect' on freedom of speech and of the press, a principle long recognized on the other side of the Atlantic. It is, however, premature to predict whether the law in England will follow the path trod by the US Supreme Court and outlaw, or at least discourage, libel actions by all public officials and figures.
Principles, Practice, and Criminal Justice
Authors: Ashworth Andrew 
Published: November 2023

Abstract
IN 1991 the Royal Commission on Criminal Justice was appointed to consider and to make recommendations on a number of issues in criminal justice. Its report, published in the summer of 1993, provided the impetus for this seminar. Already the Government has filleted the report for its purposes, adopting some recommendations straight away, putting others out for further consultation, and rejecting those that it finds politically unpalatable—notably, the recommendation that the right to silence during police questioning be preserved. Academics and practitioners are rightly involved in the here-and-now of the reform process, most obviously in raising both practical and principled objections to some of the provisions in the Criminal Justice and Public Order Bill as it passed through Parliament during 1993-94. The benefit of the seminar is to allow us to stand back from practical politics and to reflect on current approaches to criminal justice reform. The primary question is not whether the criminal justice system should be reshaped, or even how it should be re-shaped, but on what basis it should be re-shaped.
Article 10 of the European Convention on Human Rights
Authors: Pannick David 
Published: November 2023

Abstract
Freedom of expression can injure reputations, outrage moral sensibilities, and, in extreme circumstances, endanger lives. These may be prices worth paying for the preservation and enjoyment of this fundamental right. Nevertheless, difficult judgments have to be made as to when the right to inform, and to be informed, should give way to competing duties and responsibilities.
Emergence of a European Conception of Freedom of Speech
Authors: mahoney* Paul 
Published: November 2023

Abstract
The reporter’s task is presumably not simply to summarise the written papers and accompanying discussion but, if possible, to inject some added value. All three papers were essentially forward-looking, in that they were seeking to identify how the ‘law’—be it national law in the United Kingdom or European human rights law under the European Convention on Human Rights (‘ECHR’)—should be developed so as best to secure freedom of speech. The present report will try to review the problem areas that have been spotlighted and to identify any significant strands running through the papers and today’s discussion.
Contracting Under Duress
Authors: Bigwood Rick 
Published: November 2023

Abstract
Contracts that result from the application of unfair or improper pressure by one contracting party (D)to the other contracting party (P) are, subject to a possible defence on D’ s part,2 vulnerable to rescission at the instance of P. However, we must be specific about the kind(s) of pressure with which this chapter is concerned.
History and the New Testament
Authors: Brown Schuyler 
Published: November 2023

Abstract
Luke’s gospel comes with two introductions: Luke 1: 1-4 and 3: 1 - 2a. This has led some scholars to believe that the work first circulated without the cycle of stories about the birth of Jesus and the Baptist (Luke 1: 5-2: 52). In the second introduction, the third evangelist lists the leaders, both secular and sacred, during whose period in office ‘the word of God came to John’ (Luke 3: 2). At the head of the list is the name of the Roman emperor, Tiberius Caesar, followed by the ‘governor’, i.e. the prefect, of Judaea, Pontius Pilate (v. 1). The mention of the emperor, to whose authority Paul will appeal in the second volume of Luke’s work (Acts 25: 11), reflects the author’s conviction that the narrative which he is about to relate of ‘the things which have been accomplished among us’ (Luke 1: 1) has worldwide significance. The story of Jesus and of the early church has not taken place ‘in a comer’ (Acts 26: 26). Christianity is being presented as an historical phenomenon.
Jesus of Nazareth
Authors: Brown Schuyler 
Published: November 2023

Abstract
The most obvious unifying element in the New Testament writings is their common concern for Jesus Christ. It is therefore impossible to write about the origins of Christianity without including a chapter on the person to whom the earliest Christian community believed it owed its existence. Jesus of Nazareth is also the historical link between Judaism and Christianity. To be sure, it was only in the latter decades of the first century that Christians began to perceive themselves as a religious movement distinct from Judaism. Moreover, their sense of separation from the parent faith may have had as much to do with the changing ethnic composition of the community as with theological matters. Luke connects the use of the term ‘Christian’ with Antioch (Acts 1 1: 26), where missionaries from Cyprus and Cyrene ‘spoke to the Greeks also [i.e. non-Jews], preaching the Lord Jesus’ (v. 20).
To Guard and Protect
Authors: Radford Mike , Broom Donald M 
Published: November 2023

Abstract
Cruelty to animals pervaded eighteenth-century England; the majority of the population simply disregarded their suffering, but a significant proportion positively revelled in it. In 1798, for example, Thomas Young, a Fellow of Trinity College, Cambridge, observed that ‘the English have more cruelty to animals in their sports in general, than any of their neighbours’. The mistreatment of other species was deeply entrenched in the social fabric, and widely evidenced in daily life.
A Great Revolution
Authors: Radford Mike , Broom Donald M 
Published: November 2023

Abstract
‘I can entertain no doubt, after the most deliberate study and dispassionate judgment of which I am capable, that the view which most naturalists entertain, and which I formerly entertained-namely, that each species has been independently created-is erroneous’, declared Charles Darwin in his Introduction to The Origin of Species, published in 1859. ‘I am fully convinced’, he continued, ‘that species are not immutable; but that those belonging to what are called the same genera are lineal descendants of some other and generally extinct species.’ As a result, he suggested in parenthesis at the end of the book, ‘Light will be thrown on the origin of man and his history.
The Nature of Animal Welfare
Authors: Radford Mike , Broom Donald M 
Published: November 2023

Abstract
To cause an animal to suffer unnecessarily, or to subject it to any other treatment which amounts to an offence of cruelty, is self-evidently detrimental to its welfare. To that extent, there is a degree of affinity between cruelty and welfare, but the two are far from being synonymous: prejudicing an animal’s welfare does not of itself amount in law to cruelty. There are other important differences. An animal may or may not become the victim of cruelty during the course of its life, but every animal can be said to have a welfare, which persists for the duration of its existence.
Quality of Care
Authors: Radford Mike , Broom Donald M 
Published: November 2023

Abstract
Those who are knowledgeable, expert, and solicitous about the animals for which they are responsible may be expected to provide a high standard of care on their own initiative. Unfortunately, many who have charge of animals do not demonstrate these characteristics and, increasingly, legislation is being used to impose standards and specify how animals should be treated. Here again, the more recent the measure, the more detailed and demanding it tends to be, and the greater the influence of the Five Freedoms.
The Validity of the Choice of Law Clause
Authors: Nygh Peter 
Published: November 2023

Abstract
The previous chapter examined the conditions under which the parties to an international transaction may express a choice of law or forum. As has been shown, the conditions are set by the law of each national forum, but there is a high degree of consensus as to what those conditions should be. The next question is the efficacy and validity of the choice. Assuming that the law of the forum permits the choice and that the condition of internationality of the transaction and the requirement of a choice of a living national legal system are satisfied, and there are no reasons of public policy or mandatory law in the international sense for the forum to avoid the choice, it may still occur that the choice made by the parties fails.
Contract Splitting
Authors: Nygh Peter 
Published: November 2023

Abstract
The phenomenon of splitting the law applicable to contracts is often referred to as d épei çage. For the purposes of the present discussion, the use of that term is to be avoided; for d épei;age, particularly in the USA, has been used to describe a much broader category, namely: ‘the application of substantive rules from more than one legal system to control different aspects of the same transaction’.
Leonti Mroveli, The Martyrdom of Arč ‘IL, King of K‘Art‘Li
Authors: Thomson Robert W 
Published: November 2023

Abstract
When fifty years had passed, there came again Cicnaum, the son of Mohamedi. He ravaged and destroyed all the inhabited area of K ‘art ‘li, and advanced to attack Kaxet ‘i in order to ravage and totally depopulate it. Great fear fell on the kings, the mt ‘avaris, and all the people, and they were impotent to resist. For since the time the land had been ruined by Qru, although much time had passed in peace, yet it had not been restored to its previous condition. St Arc ‘il made the decision in the braveness of his heart that he would go and visit (Cicnaum), and would request from him peace for the land, and that he would not permit the churches to be overthrown or encourage apostasy from their religion. With trust in God he chose to sacrifice his life for the deliverance of the Christians. So he arose and went to Cicnaum, who was called Asim.56 When he learnt of his arrival, he met him in a friendly way and greeted him with much honour. They passed that day together.
Introduction
Authors: Elliott J K 
Published: November 2023

Abstract
Christians from the second-third centuries onwards seem to have been avid readers. Not only did they study the twenty-seven writings that later were to be collected together to form the New Testament, but they also heard and read other stories and sayings about Jesus and the founders of the church which were not in the New Testament. Many of the early stories about Jesus, his parents, and his disciples were supplemented and expanded as the church developed. Secular romances, the novels of their day, provided precedents on which the burgeoning Christian literary tradition drew. The curiosity of pious Christians about the origins of their faith was increasingly satisfied by a growing number of Gospels, Acts, and other types of literature. Much of this writing provided the popular reading matter of a significant number of believers. These second-third-century inventions may be judged as crudely sensational, magical, or superstitious. Little of this literature maintains the restrained spirituality of the earlier writings that eventually formed the New Testament. Nor do these ‘popular ‘ books match the highly intellectual theology of the church father ‘s, treatises that are contemporaneous with them. Yet these lively supplementary Gospels, Acts, Epistles, and Apocalypses testify to a vigorous folk religion which was sometimes deviant, even unorthodox, when compared to the mainstream Christianity that established itself, but which, in general, was perfectly normal and orthodox, albeit reflecting an uncritical, simple, even ascetic, faith. These writings characterized and stimulated a significant number of early Christians.
The Birth of Jesus
Authors: Elliott J K 
Published: November 2023

Abstract
The Christmas story in the New Testament is found only in the opening chapters of Matthew ‘s and Luke ‘s Gospels. The earliest Gospel (Mark) and the earliest writings in the New Testament (Paul ‘s letters) do not show any knowledge of the circumstances of Jesus ‘ birth. So, already within the period when the New Testament was being written (say, AD 50 to AD 100), there was a developing interest in describing the beginning of Jesus ‘ life. It was a process that continued into the second-third century, when many apocryphal legends about his nativity originated. As far as the account in Matthew is concerned, we read there that Joseph learns in a dream that his fiancee, Mary, is pregnant by the Holy Spirit. At his birth Jesus is honoured by the astrologers (magi), who disobey King Herod the Great ‘s command that they should report to him the whereabouts of the new-born Messiah. Joseph is warned in a second dream to escape with Mary and Jesus to Egypt in order to avoid the wholesale slaughter of infants (the Massacre of the Innocents) initiated by Herod. Only after Herod ‘s death does the Holy Family leave Egypt and settle in Nazareth.