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Marketing scholars have extensively studied marketing's effect on firm value and have developed metrics and dashboards to help establish marketing accountability. However, empirical evidence of marketing accountability's specific outcomes is scarce and mainly derived from surveys. It also lacks consideration of outcomes beyond the marketing function's standing in the firm, thus overlooking possible downsides and outcomes with regard to external stakeholders such as investors. Using a natural experiment—Australia's change from a nonrestrictive to a restrictive accounting regime—this study investigates how accountability for the financial value of marketing assets (marketing asset accountability) affects a firm's marketing management focus on short-term vis-à-vis long-term marketing efficiency, its cost of capital, and the degree to which its stock price reflects actual future performance (i.e., stock price informativeness). The results show that marketing asset accountability improves long-term marketing efficiency, reduces cost of equity, and improves stock price informativeness, but does not consistently affect short-term marketing efficiency and cost of debt. Moreover, although marketing-intensive firms are commonly assumed to benefit most from marketing asset accountability, this is not the case. These results have implications for researchers, managers, and public policy decision makers. [ABSTRACT FROM AUTHOR]

Georg Schwarzenberger's oeuvre has remained significantly underexplored in International Relations literature despite his status as one of the most important thinkers in International Relations and international law of the twentieth century. Ahead of their time, his works reveal a picture of law that transcends academic boundaries and challenges the traditional portrayal of both realist theory and international law. Through a detailed examination of the works of this theorist, this article offers an analysis of the fundamental aspects of his theory of International Relations and international law. It explores the elements at the heart of Schwarzenberger's theory of International Relations, which, though examined infrequently and practically forgotten, retain their relevance in today's international society. Through this exploration of Schwarzenberger's works, this article argues that his theory of International Relations provides a powerful commentary on the fundamental structure, nature and problems of international law. It points to and reveals issues that have remained at the heart of international law until today, offering a sophisticated and self-conscious interrogation of the relationship between law, power and politics. In doing this, this article challenges our understanding of realism as a theory that is unable to account for international law and highlights Schwarzenberger's continued relevance today. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Drawing on the experiences of its East Asian forerunners, Macao's Legislative Assembly introduced the Trust Law of the Macao Special Administrative Region (Macao Trust Law) on 3 November 2022, with the dual aim of encouraging the public's use of trusts during asset transactions and regulating the conducting of trust business in Macao. As a newly enacted law, it is hardly surprising that there is a current lack of scholarly treatises examining its structure and provisions. This article is the first English-language analysis of the Macao Trust Law from an organisational law perspective. It has two parts. The first part explores how organisational laws' internal administration and asset partitioning rules are manifested in the context of Macao trusts, and identifies the problems associated with their observance. The second part discusses the implications of this organisational law analysis, proposing ways to address the problems identified in the Macao Trust Law and explaining the rationale behind these proposals. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Amme Idaresi Dergisi is the property of Public Administration Institute for Turkey & the Middle East (TODAIE) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Popular sovereignty plays a central role in both the democratic and the populist ideology. While democracy's version of qualified sovereignty is accepted as mutually constitutive with the rule of law, populism's version of absolute sovereignty is seen as incompatible with this ideal. The article reconsiders this oversimplifying approach. By examining the interaction of these concepts with a nuanced account of the rule of law, it argues for the compatibility of both democracy and populism with different versions of this ideal. While this remains a key distinguishing factor between democracy and populism, the ambiguity of the rule of law still allows populism to claim that it complies with a thin version of this concept. [ABSTRACT FROM AUTHOR]

Copyright of Strategic Universe Journal / Univers Strategic is the property of Dimitrie Cantemir Christian University, Institute for Security Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This work deals with the composite voxel method, which—in its original form—furnishes voxels containing more than one material with a surrogate material law accounting for the heterogeneity in the voxel. We show that the laminate composite voxel technique naturally arises as an assumed strain method, that is, the general framework introduced by Simo‐Rifai, for a specific choice of enhanced strain field. As a consequence, laminate composite voxels may be regarded as a kinematic assumption within a discretization scheme rather than a part of material modeling, as suggested originally. We discuss how to seamlessly integrate composite voxels into the framework of a level‐set description of the microstructure, in particular the accurate and efficient computation of normals and cut‐volume fractions. In contrast to more traditional strategies based on subvoxelizations, the introduced method avoids systematic errors when computing composite voxel properties. We demonstrate the applicability of the developed technology for a number of relevant computational examples. [ABSTRACT FROM AUTHOR]

Various crossovers of the effective permeability of certain analytically treatable models of the Darcy flow in porous media are studied. They account for the critical behavior as well for the regimes with low concentrations of obstacles. Transverse permeability of spatially periodic arrays of impenetrable cylinders is found in an analytical form and accounts for various asymptotic regimes. Longitudinal permeability for a square array of cylinders is found as well. Transverse flows past hexagonal and square arrays of cylinders are also considered based on expansions for small concentrations and lubrication approximation for high concentrations of cylinders. Three-dimensional periodic arrays of spherical obstacles are considered as well. Formulas for the drag force exerted by various lattices of obstacles are derived from low-concentration expansions. The Stokes flow through two-dimensional and three-dimensional channels enclosed by two wavy walls is studied by means of expansions for small waviness amplitudes. Compact formulas for permeability are derived in the form of factor approximants for arbitrary values of waviness. Various power laws are accounted for in the regime of large waviness parameters, as well as the existing expansions at small amplitudes. [ABSTRACT FROM AUTHOR]

Copyright of Informatics Control Measurement in Economy & Environment Protection / Informatyka, Automatyka, Pomiary w Gospodarce i Ochronie Środowiska is the property of Lublin University of Technology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In many countries, the structure of wages and the labor law legislation are completely different for public and private sector employees. In this paper, we develop a general equilibrium overlapping generations model to study the effect of such differences on household savings and labor supply. To conduct our analysis, first we use microdata from two Brazilian household surveys to document that civil servants save and work significantly less than their counterparts in the private sector. Second, we use matched employer–employee microdata from Brazil (RAIS) to document differences between the two sectors in terms of wage and unemployment risk. Then, we calibrate the model to be consistent with micro and macro evidence for Brazil. Our counterfactual exercises show that differences in wages characteristics and labor law legislation account for nearly 70% of the gap in savings between civil servants and private sector workers, and 57% of the gap in labor supply. In addition, we find that eliminating those differences can produce sizable increase on aggregate savings, employment, and welfare. [ABSTRACT FROM AUTHOR]

Copyright of Librosdelacorte.es is the property of Instituto Universitario "La Corte en Europa" - IULCE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In this work, new traveling wave solutions are generated for the system that models nematicons in liquid crystals using the (1 ∕ G ′) -expansion method. In the equation system, nonlinearity is taken into account for Kerr law and Power law. Also, the existence of exact solutions under restriction conditions is guaranteed. We suggest that the solutions produced are of a different type than the solutions in the literature. Figures representing the intensity of the produced traveling wave solutions are presented. In addition, the simulation of the solitary wave is made for different values of the parameter that affects the inclination angle of the molecules in the nematicons mechanism in liquid crystals. How classical solitary wave behavior translates into triangular wave behavior is discussed. We believe this paper will provide an important perspective on the problems encountered in various application areas such as fluid dynamics, chemical engineering, chaos and complex networks in terms of investigating different mechanisms by taking into account nonlinearity factors. [ABSTRACT FROM AUTHOR]

Since the Romanian legislator did not exhaustively define the legal regime of the sanction of revoking the donation for the non-fulfilment of the duty, a sanction with a restricted area of application, we appreciate that this role, of establishing or configuring its scope of application, falls under the incidence of the judicial doctrine and practice. Starting from this premise, the topic proposed for analysis focuses, mainly, on the legal regime of the sanction that intervenes in the event that the obligations instituted by the donation contract for the donee are not complied with, respectively on the sanction of revoking the donation for the non-fulfilment of the duty, which represents one of the exceptions expressly recognized by the legislator from the principle of irrevocability of donations. The purpose of the article is to capture and make a synthesis of the established jurisprudential perspectives in the matter of revoking the donations for the non-fulfilment of the duties established within such a contract. At the same time, we propose to present a brief analysis of this civil sanction and the similarities which it presents to the sanction of resolution or of termination of the civil legal acts. Furthermore, we intend that the present material be the basis for the identification of some additional criteria of assessment, to be taken into account by the courts of law when they are called to analyze and to assess the incidence of this civil sanction in those cases where the particularities of the case confer substance to the distance between the two diametrically opposed solutions for the settlement of the case. [ABSTRACT FROM AUTHOR]

Recent years have seen a new, by now almost normalized, openness towards empirical, interdisciplinary approaches within international law scholarship, in part driven by research conducted within the Nordics. Scholarship that bridges International Law and International Relations has been a key example, promising new insights on how power dynamics shape international law, and how international law in turn constitutes global order. However, interdisciplinary work combining both disciplines has also been met with critique, including accusations of disciplinary hegemony, a priori theorising, and not accounting for international law's normativity. This article argues that practice theory provides one possible way to address these challenges. Focusing on day-to-day legal practices, especially at the intersections of legal regimes, we identify three examples of particularly promising research avenues: state responses to international legal developments; international lawyers navigating overlapping communities of practice; and data-driven approaches for understanding how legal interpretations are negotiated across different groups of practitioners. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Ius Canonicum is the property of Servicio de Publicaciones de la Universidad de Navarra, S.A. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In business practice, there is a statement that creative accounting refers to actions within the scope of accounting law that are legally prohibited. In other words, it encompasses all bookkeeping activities that distort the financial and asset situation of an economic entity. This, therefore, contradicts the principle of a true and fair view mandated by the Accounting Act of September 29, 1994, which requires entities to present their financial results in accordance with their actual state. However, in the literature on the subject, these actions are not designated as creative accounting but as aggressive accounting. Furthermore, creative accounting is presented as a positive phenomenon in accounting systems. Hence, the diversity of interpretations of these terms in both the literature and business practice has become a basis for their systematization. The aim of this article is a comparative analysis of creative accounting and aggressive accounting, as well as presenting the results of original survey research regarding the knowledge and correct interpretation of these terms within the accounting community. [ABSTRACT FROM AUTHOR]

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Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

There is a growing tendency for the EU Member States to introduce conditions relating to the right to social benefits that are mostly disadvantageous to third-country nationals. These conditions are at risk of conflicting with provisions on the right to equal treatment with the nationals of the host country, as set down in a number of EU migration directives. This is all the more the case now that the Court of Justice of the European Union (CJEU) has recently given a broad interpretation of these provisions. Consequently, the Member States are to take these provisions as well as the CJEU's case law into account when seeking to limit access to social benefits for third-country nationals. This article examines the content and meaning of these provisions and the relevant case law of the CJEU. It concludes that it is apparent from this case law that the main objective of the right to equal treatment in these directives is to promote the integration of said third-country nationals into the host country and, therefore, the Member States may not make this right dependent on a prior sufficient level of integration in that host country. [ABSTRACT FROM AUTHOR]

The article investigates the impact of different approaches to adopting International Financial Reporting Standards (IFRS) on accounting quality, specifically focusing on countries that either adopt IFRS without modifications (referred to as "adopters") or modify IFRS to suit their local context. The study examines whether enforcement quality has a stronger effect on accounting quality than IFRS adoption and whether adapters demonstrate higher accounting quality compared to adopters.

Copyright of Theoria: An International Journal for Theory, History & Foundations of Science is the property of Universidad del Pais Vasco, Servicio Editorial and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper analyses the powers and competences of the EU to standardise public sector accounting of the member states and to take other EU action in the field of public sector accounting. We argue that public sector accounting forms part of the administrative organisation of the member states that is not a core EU competence. EU initiatives such as the European Public Sector Accounting Standards project, which aim to increase transparency and comparability, therefore need to follow the rules set out for administrative matters in general. The study reveals on the one hand that EU actions are essentially limited to voluntary cooperation and influences of other policy areas. But on the other hand, it shows that they do not need to be limited to the initiatives currently driven by Eurostat. Points for practitioners The future of the European Public Sector Accounting Standards project is uncertain. However, it is very unlikely that it will take the shape of a top-down set of readymade EU accounting standards that will force public administrations to adjust their inner workings. Public sector accounting is not (yet) a (typical) European policy, but simply a national one that the EU can support. The EU initiative can be considered as an opportunity for collaboration and knowledge sharing on how to increase transparency of public sector accounting. [ABSTRACT FROM AUTHOR]

In conditions of high-temperature creep, the evolution of the damage of metallic materials is observed. To describe this effect, the damage conception of Kachanov–Rabotnov is used. The damage parameter is defined as the relative changes in the material density, which is an integral characteristic of the damage. Taking into account this parameter and the law of conservation of mass, interrelated kinetic equations for creep deformation and the damage parameter are formulated. Analytical solutions of these equations are obtained for the case of two-stage loading. Experimental studies of the uniaxial stress state under conditions of high-temperature creep under two-stage loading of the aluminum alloy ENAW 5251 (AMg2) at a temperature of 250°C were conducted. A good agreement of the obtained theoretical curves with the experimental results is observed. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article provides information about the publisher, contact details, legal information, and copyright rights for the publication.

Since the publication of Shoshana Zuboff's The Age of Surveillance Capitalism, the strategies of Surveillance Capitalists and appropriate responses to them have become common points of discussion across several fields. However, there is relatively little literature addressing challenges that Surveillance Capitalism raises for the foundations of law. This article outlines Surveillance Capitalism and then compares the views of Thomas Aquinas and Ronald Dworkin in four areas: truth and reality, reality and law, interpretation and social custom, and virtue and law; finally, it closes by asking whether the law alone can provide a sufficient response to Surveillance Capitalism. The overarching argument of the article is that, while Aquinas's view of the foundations of law accounts for and responds to the challenges of Surveillance Capitalism more effectively than Dworkin's, law alone cannot provide a sufficient response to this emerging phenomenon. [ABSTRACT FROM AUTHOR]

Law Schools offer many experiential learning programs to law students. Law school experiential learning tends to be siloed, involving only law students, and does not cross disciplines to facilitate interprofessional education. Experiential learning involving both law and accounting students will benefit them throughout their careers as they will work together on teams to serve clients. Law students can participate in Low-Income Taxpayer Clinics ("LITC"), where students represent clients in tax disputes with the IRS. Accounting students can participate in Volunteer Income Tax Assistance ("VITA") programs, preparing tax returns and helping clients with tax compliance. Once law and accounting students start to practice, tax compliance and tax representation are intertwined and are not siloed between law and accounting. To help students experience this interdisciplinary relationship, law schools and accounting programs need to create experiential learning opportunities where law and accounting students work together. Cornell University has developed a program to help facilitate interprofessional learning between law and accounting students. [ABSTRACT FROM AUTHOR]

Copyright of Revista E-mercatoria is the property of Universidad Externado de Colombia, Departamento de Derecho Comercial and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses developments in U.S. federal accounting laws, regulations, and litigation in 2022. Topics include the effort to secure access for the Public Company Accounting Oversight Board to carry out its regulatory responsibilities with respect to registered public accounting firms based in China and Hong Kong, amendment of the Holding Foreign Companies Accountable Act (HFCA Act), and accounting standards updates.

There is an ongoing debate over uniformity versus flexibility in accounting regulation. This study examines the financial reporting consequences of a rigid accounting rule in China under which the fiscal year-end is uniform for all companies. Using extensive interviews together with large-sample archival analyses, we find that "mismatched" firms—those whose mandated financial reporting cycles are not aligned with their business cycles—exhibit higher levels of absolute abnormal accruals than their nonmismatched counterparts. Further analyses suggest that the negative association between mismatching and financial reporting quality is mainly driven by unintentional estimation errors rather than intentional earnings manipulation. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M41; M48; K22. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Strategic Universe Journal / Univers Strategic is the property of Dimitrie Cantemir Christian University, Institute for Security Studies and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Ciencias Sociales (13159518) is the property of Revista de Ciencias Sociales de la Universidad del Zulia Venezuela and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In The Rule of Law in the Real World, Paul Gowder presents a new account of the rule of law based on three conditions: publicity, regularity, and generality. In this essay, I examine two closely related questions that are prompted by Gowder's version of the rule of law. First, does the rule of law require citizens to follow the law? Second, what does Gowder's account mean for jury nullification? I argue that the rule of law does not require citizens to follow the law, but it does prohibit jury nullification. A discussion of some moral implications and objections follow. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Humeanism – the idea that there are no necessary connections between distinct existences – and Nomic Essentialism – the idea that properties essentially play the nomic roles that they do – are two of the most important and influential positions in the metaphysics of science. Traditionally, it has been thought that these positions were incompatible competitors. We disagree. We argue that there is an attractive version of Humeanism that captures the idea that, for example, mass essentially plays the role that it actually does in the laws of nature. In this paper we consider the arguments that have lead many to conclude that Humeanism cannot be combined with Nomic Essentialism; we identify the weaknesses in these arguments; and we argue in detail that a version of Humeanism based on a variant of the Best System account of laws captures the key intuitions behind nomic essentialism. [ABSTRACT FROM AUTHOR]

Copyright of Umsatzsteuer-Rundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)