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Codification of Statements on Standards for Attestation Engagements: 2020 (AICPA)

This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. This edition includes the following new standards: SSAE No. 19, Agreed-Upon Procedures Engagements SSAE No. 20, Amendments to the Description of the Concept of Materiality

Codifying Choice of Law Around the World: An International Comparative Analysis

Codifying Choice of Law Around the World chronicles, documents, and celebrates the extraordinary, massive codification of Private International Law (PrIL), or Conflict of Laws that has taken place in the last 50 years, from 1962-2012. During this period, the world has witnessed the adoption of nearly 200 PrIL codifications, EU Regulations, and international conventions---more than in all preceding years since the inception of PrIL. This book provides a horizontal comparison and discussion of these codifications and conventions, first by comparing the way they resolve tort and contract conflicts, and then by comparing the answers of these codifications to the fundamental philosophical and methodological dilemmas of PrIL. In the process, this book re-examines and dispels certain widely held assumptions about choice of law, and the art and science of codification in general. Written by Symeon C. Symeonides, a renowned PrIL and comparative law expert with extensive first-hand experience in drafting codifications and advising other drafters, Codifying Choice of Law Around the World will serve as an indispensable point of reference for any serious study or discussion of PrIL, and comparative law.

Codifying Choice Of Law Around The World: An International Comparative Analysis

Codifying Contract Law: International and Consumer Law Perspectives (Markets and the Law)

Exploring the advantages and disadvantages of codifying contract law, this book considers the question from the perspectives of both civil and common law systems, referring in detail to issues of international and consumer law. With contributions from leading international scholars, the chapters present a range of opinions on the virtues of codification, encouraging further debate on this topic. The book commences with a discussion on the internationalization imperative for codification of contract law. It then turns to regional issues, exploring first codification attempts in the European Union and Japan, and then issues relevant to codification in the common law jurisdictions of Australia, New Zealand and the United States. The collection concludes with two chapters which consider the need to draw upon both private and comparative international law perspectives to inform any codification reforms. This book will be of interest to international and comparative contract law academics, as well as regulators and policy-makers.

Codifying Contract Law: International and Consumer Law Perspectives (Markets and the Law)

Exploring the advantages and disadvantages of codifying contract law, this book considers the question from the perspectives of both civil and common law systems, referring in detail to issues of international and consumer law. With contributions from leading international scholars, the chapters present a range of opinions on the virtues of codification, encouraging further debate on this topic. The book commences with a discussion on the internationalization imperative for codification of contract law. It then turns to regional issues, exploring first codification attempts in the European Union and Japan, and then issues relevant to codification in the common law jurisdictions of Australia, New Zealand and the United States. The collection concludes with two chapters which consider the need to draw upon both private and comparative international law perspectives to inform any codification reforms. This book will be of interest to international and comparative contract law academics, as well as regulators and policy-makers.

Codifying Cyberspace: Communications Self-Regulation in the Age of Internet Convergence

Can the Internet regulate itself? Faced with a range of 'harms' and conflicts associated with the new media – from gambling to pornography – many governments have resisted the temptation to regulate, opting instead to encourage media providers to develop codes of conduct and technical measures to regulate themselves. Codifying Cyberspace looks at media self-regulation in practice, in a variety of countries. It also examines the problems of balancing private censorship against fundamental rights to freedom of expression and privacy for media users. This book is the first full-scale study of self-regulation and codes of conduct in these fast-moving new media sectors and is the result of a three-year Oxford University study funded by the European Commission.

Codifying Cyberspace: Communications Self-Regulation in the Age of Internet Convergence

Can the Internet regulate itself? Faced with a range of 'harms' and conflicts associated with the new media – from gambling to pornography – many governments have resisted the temptation to regulate, opting instead to encourage media providers to develop codes of conduct and technical measures to regulate themselves. Codifying Cyberspace looks at media self-regulation in practice, in a variety of countries. It also examines the problems of balancing private censorship against fundamental rights to freedom of expression and privacy for media users. This book is the first full-scale study of self-regulation and codes of conduct in these fast-moving new media sectors and is the result of a three-year Oxford University study funded by the European Commission.

Coding Freedom: The Ethics and Aesthetics of Hacking

Who are computer hackers? What is free software? And what does the emergence of a community dedicated to the production of free and open source software--and to hacking as a technical, aesthetic, and moral project--reveal about the values of contemporary liberalism? Exploring the rise and political significance of the free and open source software (F/OSS) movement in the United States and Europe, Coding Freedom details the ethics behind hackers' devotion to F/OSS, the social codes that guide its production, and the political struggles through which hackers question the scope and direction of copyright and patent law. In telling the story of the F/OSS movement, the book unfolds a broader narrative involving computing, the politics of access, and intellectual property. E. Gabriella Coleman tracks the ways in which hackers collaborate and examines passionate manifestos, hacker humor, free software project governance, and festive hacker conferences. Looking at the ways that hackers sustain their productive freedom, Coleman shows that these activists, driven by a commitment to their work, reformulate key ideals including free speech, transparency, and meritocracy, and refuse restrictive intellectual protections. Coleman demonstrates how hacking, so often marginalized or misunderstood, sheds light on the continuing relevance of liberalism in online collaboration.

Coding Freedom: The Ethics and Aesthetics of Hacking (PDF)

Who are computer hackers? What is free software? And what does the emergence of a community dedicated to the production of free and open source software--and to hacking as a technical, aesthetic, and moral project--reveal about the values of contemporary liberalism? Exploring the rise and political significance of the free and open source software (F/OSS) movement in the United States and Europe, Coding Freedom details the ethics behind hackers' devotion to F/OSS, the social codes that guide its production, and the political struggles through which hackers question the scope and direction of copyright and patent law. In telling the story of the F/OSS movement, the book unfolds a broader narrative involving computing, the politics of access, and intellectual property. E. Gabriella Coleman tracks the ways in which hackers collaborate and examines passionate manifestos, hacker humor, free software project governance, and festive hacker conferences. Looking at the ways that hackers sustain their productive freedom, Coleman shows that these activists, driven by a commitment to their work, reformulate key ideals including free speech, transparency, and meritocracy, and refuse restrictive intellectual protections. Coleman demonstrates how hacking, so often marginalized or misunderstood, sheds light on the continuing relevance of liberalism in online collaboration.

Coding Regulation: Essays on the Normative Role of Information Technology (PDF)

The collected essays in this book discuss the interaction between law and technology and the normative role of information technology. More precisely, this book focuses on the way information and communication technologies regulate our behaviour. Can information technology be an alternative for legal regulation and, if so, what are the risks? Can technology be used to circumvent constitutional safeguards? Is technology regulation just another form of self-regulation? Is regulation through technology distorting traditional balances of rights? Those are all questions that are discussed from different angles, and with different legal perspectives. The essays also discuss more general issues of legitimacy, and of transparency of the normative role of information technologies. We hope to provide a meaningful contribution to the lively debate on the relationship between law and information technology.

Coercion and Responsibility in Islam: A Study in Ethics and Law (Oxford Islamic Legal Studies)

In Coercion and Responsibility in Islam, Mairaj Syed explores how classical Muslim theologians and jurists from four intellectual traditions argue about the thorny issues that coercion raises about responsibility for one's action. This is done by assessing four ethical problems: whether the absence of coercion or compulsion is a condition for moral agency; how the law ought to define what is coercive; coercion's effect on the legal validity of speech acts; and its effects on moral and legal responsibility in the cases of rape and murder. Through a comparative and historical examination of these ethical problems, the book demonstrates the usefulness of a new model for analyzing ethical thought produced by intellectuals working within traditions in a competitive pluralistic environment. The book compares classical Muslim thought on coercion with that of modern Western thinkers on these issues and finds significant parallels between them. The finding suggests that a fruitful starting point for comparative ethical inquiry, especially inquiry aimed at the discovery of common ground for ethical action, may be found in an examination of how ethicists from different traditions considered concrete problems.

Coercion and Responsibility in Islam: A Study in Ethics and Law (Oxford Islamic Legal Studies)

In Coercion and Responsibility in Islam, Mairaj Syed explores how classical Muslim theologians and jurists from four intellectual traditions argue about the thorny issues that coercion raises about responsibility for one's action. This is done by assessing four ethical problems: whether the absence of coercion or compulsion is a condition for moral agency; how the law ought to define what is coercive; coercion's effect on the legal validity of speech acts; and its effects on moral and legal responsibility in the cases of rape and murder. Through a comparative and historical examination of these ethical problems, the book demonstrates the usefulness of a new model for analyzing ethical thought produced by intellectuals working within traditions in a competitive pluralistic environment. The book compares classical Muslim thought on coercion with that of modern Western thinkers on these issues and finds significant parallels between them. The finding suggests that a fruitful starting point for comparative ethical inquiry, especially inquiry aimed at the discovery of common ground for ethical action, may be found in an examination of how ethicists from different traditions considered concrete problems.

Coercion and the Nature of Law (Oxford Legal Philosophy)

The Coercion Thesis has been a subject of longstanding debate, but legal positivist scholarship over the last several decades has concluded that coercion is not necessary for law. Coercion and the Nature of Law is concerned with reviving the Coercion Thesis, presenting a strong case for the inherently coercive nature of legal regulation, and arguing that anything properly characterized as a legal system must back legal norms prohibiting breaches of the peace with the threat of a coercive sanction. Himma presents the argument that people are self-interested beings who must compete in a world of scarcity for everything they need to survive and thrive. The need to compete for resources naturally leads to conflict that can breach the peace, and threatens the ability to live together in a community and reap the social benefits of cooperation. Law only functions as a system if it can maintain the peace enough for community to continue, and thus systems of law cannot succeed in doing anything that we want systems of law to do unless they back laws prohibiting violent assaults on persons or property with the threat of punishment; without sanctions, we would descend into something resembling a condition of war-of-all-against-all. We adopt coercive systems of regulation precisely to avoid having to live under such conditions. The book is divided into three parts: (1) a prima facie logical-empirical case for the Coercion Thesis, (2) a study of the "society of angels" and international law counterexamples, and why they do not refute the thesis, and (3) an analysis of how law guides behaviour and the implications of the Coercion Thesis on reasons for action. Going against the current conventional wisdom in legal philosophy, Himma makes a systematic defence of the Coercion Thesis arguing that coercion or enforcement mechanisms are not only a necessary feature of legal systems, but a conceptually necessary feature of legal systems.

Coercion and the Nature of Law (Oxford Legal Philosophy)

The Coercion Thesis has been a subject of longstanding debate, but legal positivist scholarship over the last several decades has concluded that coercion is not necessary for law. Coercion and the Nature of Law is concerned with reviving the Coercion Thesis, presenting a strong case for the inherently coercive nature of legal regulation, and arguing that anything properly characterized as a legal system must back legal norms prohibiting breaches of the peace with the threat of a coercive sanction. Himma presents the argument that people are self-interested beings who must compete in a world of scarcity for everything they need to survive and thrive. The need to compete for resources naturally leads to conflict that can breach the peace, and threatens the ability to live together in a community and reap the social benefits of cooperation. Law only functions as a system if it can maintain the peace enough for community to continue, and thus systems of law cannot succeed in doing anything that we want systems of law to do unless they back laws prohibiting violent assaults on persons or property with the threat of punishment; without sanctions, we would descend into something resembling a condition of war-of-all-against-all. We adopt coercive systems of regulation precisely to avoid having to live under such conditions. The book is divided into three parts: (1) a prima facie logical-empirical case for the Coercion Thesis, (2) a study of the "society of angels" and international law counterexamples, and why they do not refute the thesis, and (3) an analysis of how law guides behaviour and the implications of the Coercion Thesis on reasons for action. Going against the current conventional wisdom in legal philosophy, Himma makes a systematic defence of the Coercion Thesis arguing that coercion or enforcement mechanisms are not only a necessary feature of legal systems, but a conceptually necessary feature of legal systems.

Coercion and the State (AMINTAPHIL: The Philosophical Foundations of Law and Justice #2)

A signal feature of legal and political institutions is that they exercise coercive power. The essays in this volume examine institutional coercion with the aim of trying to understand its nature, justification and limits. Included are essays that take a fresh look at perennial questions. Leading scholars from philosophy, political science and law examine these and related questions shedding new light on an apparently inescapable feature of political and legal life: Coercion.

Coercion, Authority and Democracy: Towards an Apolitical Order (Palgrave Studies in Classical Liberalism)

Classical liberalism has typically sought to maintain as much room as possible for the exercise of personal initiative in the face of the encroachment of states. This book explores these questions of coercion and authority in the context of the size and scope of the state and argues that the state and its agents should be held to the same moral rules as are the individuals it rules over. The book considers how a distinct feature of the state is its police or coercive power, about which one may ask how the state acquires it and what if anything would justify its use. It considers the implication that there is nothing inherent about state agents that entitles one to behave in ways that we would not accept from a private actor, and how once that argument is made, the state’s claim to authority is weakened. The author also discusses the extent to which democracy has been thought to provide any sort of justification for coercion or authority. This book will be of interest to academics and students of political philosophy, especially classical liberalism, and legal philosophy.

Coercion (PDF)

Wertheimer attempts to move beyond previous theories of coercion by conducting a fairly extensive survey of the way in which cases involving coercion have been treated by American courts. This impressive project occupies the first half of the book, where he makes a convincing case that there is a fairly unified 'theory of coercion' at work in adjudication, past and present. This legal theory, however, is not entirely adequate for the purposes of social and political philosophy, and the last half of the book develops Wertheimer's more comprehensive philosophical theory.Originally published in 1988.The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.

Coercive Care: Rights, Law and Policy (Biomedical Law and Ethics Library)

There has been much debate about mental health law reform and mental capacity legislation in recent years with the UN Convention on the Rights of Persons with Disabilities also having a major impact on thinking about the issue. This edited volume explores the concept of ‘coercive care’ in relation to individuals such as those with severe mental illnesses, those with intellectual and cognitive disabilities and those with substance use problems. With a focus on choice and capacity the book explores the impact of and challenges posed by the provision of care in an involuntary environment. The contributors to the book look at mental health, capacity and vulnerable adult’s care as well as the law related to those areas. The book is split into four parts which cover: human rights and coercive care; legal capacity and coercive care; the legal coordination of coercive care and coercive care and individuals with cognitive impairments. The book covers new ground by exploring issues arising from the coercion of persons with various disabilities and vulnerabilities, helping to illustrate how the capacity to provide consent to treatment and care is impaired by reason of their condition.

Coercive Care: Rights, Law and Policy (Biomedical Law and Ethics Library)

There has been much debate about mental health law reform and mental capacity legislation in recent years with the UN Convention on the Rights of Persons with Disabilities also having a major impact on thinking about the issue. This edited volume explores the concept of ‘coercive care’ in relation to individuals such as those with severe mental illnesses, those with intellectual and cognitive disabilities and those with substance use problems. With a focus on choice and capacity the book explores the impact of and challenges posed by the provision of care in an involuntary environment. The contributors to the book look at mental health, capacity and vulnerable adult’s care as well as the law related to those areas. The book is split into four parts which cover: human rights and coercive care; legal capacity and coercive care; the legal coordination of coercive care and coercive care and individuals with cognitive impairments. The book covers new ground by exploring issues arising from the coercion of persons with various disabilities and vulnerabilities, helping to illustrate how the capacity to provide consent to treatment and care is impaired by reason of their condition.

Coercive Control and the Criminal Law

This book considers how a phenomenon as complex as coercive control can be criminalised. The recognition and ensuing criminalisation of coercive control in the UK and Ireland has been the focus of considerable international attention. It has generated complex questions about the "best" way to criminalise domestic abuse. This work reviews recent domestic abuse criminal law reform in the UK and Ireland. In particular, it defines coercive control and explains why using traditional criminal law approaches to prosecute it does not work. Laws passed in England and Wales versus Scotland represent two different approaches to translating coercive control into a criminal offence. This volume explains how and why the jurisdictions have taken different approaches and examines the advantages and disadvantages of each. As jurisdictions around the world review what steps need to be taken to improve national criminal justice responses to domestic abuse, the question of what works, and why, at the intersection of domestic abuse and the criminal law has never been more important. As such, the book will be a vital resource for lawyers, policy-makers and activists with an interest in domestic abuse law reform.

Coercive Control and the Criminal Law

This book considers how a phenomenon as complex as coercive control can be criminalised. The recognition and ensuing criminalisation of coercive control in the UK and Ireland has been the focus of considerable international attention. It has generated complex questions about the "best" way to criminalise domestic abuse. This work reviews recent domestic abuse criminal law reform in the UK and Ireland. In particular, it defines coercive control and explains why using traditional criminal law approaches to prosecute it does not work. Laws passed in England and Wales versus Scotland represent two different approaches to translating coercive control into a criminal offence. This volume explains how and why the jurisdictions have taken different approaches and examines the advantages and disadvantages of each. As jurisdictions around the world review what steps need to be taken to improve national criminal justice responses to domestic abuse, the question of what works, and why, at the intersection of domestic abuse and the criminal law has never been more important. As such, the book will be a vital resource for lawyers, policy-makers and activists with an interest in domestic abuse law reform.

Coercive Human Rights: Positive Duties to Mobilise the Criminal Law under the ECHR (Hart Studies in Security and Justice)

Traditionally, human rights have protected those facing the sharp edge of the criminal justice system. But over time human rights law has become increasingly infused with duties to mobilise criminal law towards protection and redress for violation of rights. These developments give rise to a whole host of questions concerning the precise parameters of coercive human rights, the rationale(s) that underpin them, and their effects and implications for victims, perpetrators, domestic legal systems, and for the theory and practice of human rights and criminal justice. This collection addresses these questions with a focus on the rich jurisprudence of the European Court of Human Rights (ECtHR). The collection explores four interlocking themes surrounding the issue of coercive human rights: First, the key threads in the doctrine of the ECtHR on duties to mobilise the criminal law as a means of delivering human rights protection. Secondly, the factors that contribute to a readiness to demand coercive measures, including discrimination and vulnerability, and other key justificatory reasoning shaping the development of coercive human rights. Thirdly, the most pressing challenges for the ECtHR's coercive duties doctrine, including: - how it relates to theories and rationales of criminalisation and criminal punishment; - its implications for the fundamental tenets of human rights law itself;- its relationship to transitional justice objectives; and - how (far) it coheres with the imperative of effective protection for persons in precarious or vulnerable situations.Fourthly, the (prospective) evolution of the coercive human rights doctrine and its application within national jurisdictions.

Coercive Human Rights: Positive Duties to Mobilise the Criminal Law under the ECHR (Hart Studies in Security and Justice)

Traditionally, human rights have protected those facing the sharp edge of the criminal justice system. But over time human rights law has become increasingly infused with duties to mobilise criminal law towards protection and redress for violation of rights. These developments give rise to a whole host of questions concerning the precise parameters of coercive human rights, the rationale(s) that underpin them, and their effects and implications for victims, perpetrators, domestic legal systems, and for the theory and practice of human rights and criminal justice. This collection addresses these questions with a focus on the rich jurisprudence of the European Court of Human Rights (ECtHR). The collection explores four interlocking themes surrounding the issue of coercive human rights: First, the key threads in the doctrine of the ECtHR on duties to mobilise the criminal law as a means of delivering human rights protection. Secondly, the factors that contribute to a readiness to demand coercive measures, including discrimination and vulnerability, and other key justificatory reasoning shaping the development of coercive human rights. Thirdly, the most pressing challenges for the ECtHR's coercive duties doctrine, including: - how it relates to theories and rationales of criminalisation and criminal punishment; - its implications for the fundamental tenets of human rights law itself;- its relationship to transitional justice objectives; and - how (far) it coheres with the imperative of effective protection for persons in precarious or vulnerable situations.Fourthly, the (prospective) evolution of the coercive human rights doctrine and its application within national jurisdictions.

Coffee Activism and the Politics of Fair Trade and Ethical Consumption in the Global North: Political Consumerism and Cultural Citizenship (Consumption and Public Life)

This book explores the politics borne of consumption through the case of coffee activism and ethical consumption. It analyses the agencies, structures, repertoires and technologies of promotion and participation in the politics of fair trade consumption through an exploration of the relationship between activism and consumption.

The Coffin Tree (John Coffin Ser. #Bk. 26)

Commander John Coffin investigates the deaths of two policemen, and the apparent suicide of a police officer’s wife. A darkly authentic crime novel from one of the most highly praised English mystery writers, perfect for fans of Agatha Christie.