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

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

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

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 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" »

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

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

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" »

Challenges of International Matrimony

IC = Independent Clause (Expresses a Complete Thought)

- Subject + Verb + Complement/Object

DC = Dependent Clause (Does Not Express a Complete Thought)

- Often starts with a dependent word

EXAMPLES OF DEPENDENT WORDS: as, after, although, because, before, even though, if, since, when, whether, while

> IC.

> ICDC.

> DC, IC.

> ICIC = WRONG! Fused/Run-on = IC, IC. WRONG!

Comma Splice Corrections for the above two errors could be any of the following:

> IC. IC.

> IC; IC.

> IC, FANBOYS IC.

Coordinating Conjunctions: For, And, Nor, But, Or, Yet, So

> IC; adverbial conjunction, IC.

EXAMPLES OF ADVERBIAL CONJUNCTIONS: as a result, consequently, for example, furthermore, however, in addition, moreover, on the other hand, therefore, thus

MLA

#THE INDUSTRIAL DISPUTES ACT This act has been enacted by the central legislature with the object of setting the disputes Between the workmen and management amicably&peacfully. Workmen of dimakuchi tea Estate v dimakuchi tea estate1958 OBJECTIVES 1.promotion of measures for securing and Preventing amity and good relation between the employers and workmen.2.an investigation and Settlement of industrial disputes3.prevention of illegal strikes and lock out 4.Releif to workmen in The matter of lay off and retrenchment 5.To promote collective bargaining