Notes, summaries, assignments, exams, and problems for Law & Jurisprudence

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Evolution of Justice Administration in Spain: 1723-1869

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Valencia, strengthening the presence of the Royal Council, as the main organ of justice and administration. This administration gained power in 'imposing and repealing' the laws. It became necessary to gather and compile all the regulations that had been developed. The compilation of the 'Autos Acordados' of 1723 and 1745.

A new philosophical current began to be introduced, in which the 'Reason' and the doctrine 'natural law' took on special relevance and represented the beginning of the separation between the Old Regime and a new system in which the real power, the feudal Church would have less prominence, in favor of national sovereignty, represented by their elected leaders from among them. The French Revolution of 1789 and the Declaration... Continue reading "Evolution of Justice Administration in Spain: 1723-1869" »

Understanding Internal Controls and Audit Planning

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PLANNING

In obtaining an understanding of an entity’s internal controls that are relevant to audit planning, an auditor is required to obtain knowledge about the:

  • Design of relevant internal controls pertaining to financial reporting in each of the five internal control components.

The risk that an auditor will conclude, based on substantive tests, that a material misstatement does not exist in an account balance when, in fact, such misstatement does exist is referred to as:

  • Detection Risk

Relationship between control risk and detection risk is ordinarily:

  • Inverse.

The audit program usually cannot be finalized until the:

  • Consideration of the entity’s internal control has been completed.

Which of the following relatively small misstatements most

... Continue reading "Understanding Internal Controls and Audit Planning" »

Extended Essay Process: A Step-by-Step Guide

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Initial Steps

  1. Subject Selection: Choose an available Diploma Programme subject for your extended essay, considering any restrictions imposed by your school.
  2. Material Review: Thoroughly read the assessment criteria, the relevant subject-specific chapter of the Extended Essay Guide, the IB's ethical guidelines, and other associated policies (e.g., those relating to animal experiments).
  3. Research Reflection Space (RRS): Set up your RRS and utilize it as the primary tool for planning and reflecting throughout the extended essay process.
  4. Topic Selection and Background Reading: Choose a topic and conduct preliminary background reading to gain a foundational understanding.
  5. Research Question Formulation: Develop a preliminary research question, incorporating
... Continue reading "Extended Essay Process: A Step-by-Step Guide" »

Legal Terms and Definitions: Libel, Slander, UCC, Strict Liability, and More

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Legal Terms and Definitions

Libel: a tort consisting of false and malicious publication printed for the purpose of defaming a living person.

Slander: an abusive attack on a person's character or good name.

Uniform Commercial Code (UCC): The purpose of UCC is to promote interstate commerce and facilitate the nurturing of business interests.

Strict Liability: Liability regardless of fault. In tort law, strict liability is imposed on those engaged in abnormally dangerous activities, on persons who keep dangerous animals, and on manufacturers or sellers that introduce into commerce goods that are unreasonably dangerous when in a defective condition.

Trademark: a word, name, symbol, device, or any combination of those used to identify and distinguish... Continue reading "Legal Terms and Definitions: Libel, Slander, UCC, Strict Liability, and More" »

The Basque Statute of 1936: A Short-Lived Autonomy

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The new statute, known as the “Elgueta Statute” because it was settled in Elgueta, was shorter than the initial draft. The statute's implementation was limited to the area of the Basque Country under the control of the Republic and the Basque people: Biscay, the very west part of Gipuzkoa, and a small part of northern Alaba. It could not be implemented in the rest of the territory, despite being the official law, because it was under the control of the upraised military.

Basis in the 1931 Constitution

The statute emphasized its basis in the 1931 Constitution. This implied that the statute could not contradict the constitution. For example, there was no reference to Catholicism as the official religion, and all citizens were equal before... Continue reading "The Basque Statute of 1936: A Short-Lived Autonomy" »

Spanish Taxation Fundamentals and Key Concepts

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Main Taxation Principles

(Based on Article 31.1 of the Spanish Constitution)

  • Equality
  • Economic Capacity
  • Generality
  • Proportionality (Own the same, pay the same)
  • Progressivity (Earn more, higher percentage)
  • No Confiscation (Not allowed to pay nearly all; 75% might be too much)
  • Legal Reserve (Created by law)

Tax Authorities

(Article 5 of the Spanish General Tax Law)

Encompass all public authorities that:

  • Levy taxes
  • Impose penalties
  • Interpret tax law
  • Review tax issues in economic-administrative disputes

Important Concepts in Taxation

  • Retroactivity Principle: Tax laws do not benefit from it.
  • Analogy: Prohibited to extend terms of taxable events, exemption, or other benefits.
  • Abuse or Conflict of Tax Law: Occurs when taxes have been avoided or tax liability reduced
... Continue reading "Spanish Taxation Fundamentals and Key Concepts" »

Understanding Arbitration: A Comprehensive Guide to Alternative Dispute Resolution

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What is Arbitration?

Arbitration is a legal process used to resolve disputes between parties outside of the traditional court system. It is a form of alternative dispute resolution (ADR) in which the parties involved in a dispute agree to have a neutral third party, known as an arbitrator or arbitral tribunal, make a binding decision to settle their dispute. Arbitration is often chosen as an alternative to litigation for various reasons, including its potential for faster resolution, greater privacy, and lower costs compared to going to court.

Key Elements of Arbitration:

  1. Voluntary Agreement: Arbitration is typically based on the voluntary agreement of the parties involved. They may choose to arbitrate a dispute either before or after a dispute
... Continue reading "Understanding Arbitration: A Comprehensive Guide to Alternative Dispute Resolution" »

Essential Criminology and Legal Definitions

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Secondary Victim Defined

A secondary victim is a person who suffers unintended consequences when others are victimized.

Understanding Polyvictimization

Polyvictimization refers to multiple instances of varied victimization. It has a more negative impact than being the victim of one type of chronic victimization.

Revictimization Explained

Revictimization is the continued victimization by the same offender committing the same crime.

Violence Against Women Act of 1994

The Violence Against Women Act of 1994 addressed concerns about violence against women, including sexual violence and domestic abuse.

Restorative Justice Principles

Restorative Justice is the philosophical basis of the victims' movement. It emphasizes offender accountability and victim reparation.... Continue reading "Essential Criminology and Legal Definitions" »

Breach of Duty of Care in Negligence Law

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Breach of Duty of Care

The breach element establishes fault on the defendant's part. It occurs when the claimant is able to prove that the defendant's actions lacked the required standard of care.

General Standard of Care

Following the case of Blyth v Birmingham Waterworks Co., negligence is defined as the failure to do what a reasonable person would do, or doing what a reasonable person would not do.

Reasonable Standard of Care

The application of the reasonable standard of care is exemplified in Glasgow Corporation v Muir. This case established the 'standard of the reasonable person'.

Likelihood of Harm

The principle of likelihood of harm is illustrated by Bolton v Stone. In this case, the claimant was injured when a cricket ball from the defendant'
... Continue reading "Breach of Duty of Care in Negligence Law" »

Challenges of International Matrimony and Climate Change Prevention

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Challenges of International Matrimony

As far as matrimony is concerned, it turns out to be clear that has changed significantly with the passage of time. Nowadays marrying someone from another country is nearly as frequent as marriage between people from the same country. Nevertheless, marrying someone from a different country is still drastically more difficult.


Culture seems to be one of these difficulties, people from different countries might have different ideas of marrying, and some experts claim that it is one of the most popular problems for couples. On the grounds of that, the vast majority of people agree that couples should celebrate the ceremony based on both cultures.


It is a common belief that love conquers all, love should be easy,
... Continue reading "Challenges of International Matrimony and Climate Change Prevention" »