A dialogue game for legal arguments

1994 ◽  
Vol 3 (2-3) ◽  
pp. 211-226
Author(s):  
R.E. Leenes ◽  
A.R. Lodder ◽  
J.C. Hage
Keyword(s):  
Dialogue Game ◽  
Legal Arguments

The Accrual Accounting Principle and its Implications for Portuguese Tax Courts Decisions

2020 ◽  
Vol 0 (0) ◽  
Author(s):  
Daniel Taborda ◽  
João Sousa
Keyword(s):  
Tax Avoidance ◽  
Case Law ◽  
Tax Law ◽  
Income Transfer ◽  
Legal Decisions ◽  
Taxable Income ◽  
Principle Of Justice ◽  
Legal Arguments ◽  
Accounting Principle ◽  
Flexible Application

AbstractTo the best of our knowledge, this is the first paper focusing on the interpretations issued by different Portuguese courts concerning the application of the accrual principle established in the Corporate Income Tax Code.This paper uses a database of the Portuguese tax courts’ decisions and employs a case law-based research methodology to address the following question: under which circumstances the principle of justice may affect the strict application of the accrual principle? After collecting twenty-four legal decisions related to the application of the accrual principle outlined in tax law, this paper summarises eleven, grouping them according to the different issues under dispute. This analysis also includes the confrontation of the assumptions used by the tax authority and the claims of the taxpayers, identifying and discussing the legal arguments to override the strict application of the accrual principle.The main conclusion is that Portuguese courts may summon the principle of justice in taxation when taxpayers violate the accrual principle, in order to prevent unfair corrections to taxable income performed in tax audits. This paper found that the tax authority typically demands a rigid use of the accrual principle while the taxpayers often argue for a more flexible application. This last perspective has been adopted by the tax courts in certain circumstances, in particular when taxable income transfer was not motivated by tax avoidance.

EVA 2.0: Emotional and rational multimodal argumentation between virtual agents

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Niklas Rach ◽  
Klaus Weber ◽  
Yuchi Yang ◽  
Stefan Ultes ◽  
Elisabeth André ◽  
...  
Keyword(s):  
Reinforcement Learning ◽  
User Feedback ◽  
Virtual Agents ◽  
Multi Agent System ◽  
Dialogue Game ◽  
Multi Agent ◽  
The Individual ◽  
Minimal Bias ◽  
Intuitive Interface ◽  
Emotional Level

Abstract Persuasive argumentation depends on multiple aspects, which include not only the content of the individual arguments, but also the way they are presented. The presentation of arguments is crucial – in particular in the context of dialogical argumentation. However, the effects of different discussion styles on the listener are hard to isolate in human dialogues. In order to demonstrate and investigate various styles of argumentation, we propose a multi-agent system in which different aspects of persuasion can be modelled and investigated separately. Our system utilizes argument structures extracted from text-based reviews for which a minimal bias of the user can be assumed. The persuasive dialogue is modelled as a dialogue game for argumentation that was motivated by the objective to enable both natural and flexible interactions between the agents. In order to support a comparison of factual against affective persuasion approaches, we implemented two fundamentally different strategies for both agents: The logical policy utilizes deep Reinforcement Learning in a multi-agent setup to optimize the strategy with respect to the game formalism and the available argument. In contrast, the emotional policy selects the next move in compliance with an agent emotion that is adapted to user feedback to persuade on an emotional level. The resulting interaction is presented to the user via virtual avatars and can be rated through an intuitive interface.

Interpreting legal arguments. Insights from the first ICC trial

2017 ◽  
Vol 2 (2) ◽  
Author(s):  
Emanuele Brambilla
Keyword(s):  
Legal Argumentation ◽  
Legal Arguments ◽  
Courtroom Interaction

AbstractThe terminological problems and pragmatic challenges interpreters regularly face in courts are often posed by judges’ and lawyers’ recourse to argument strategies. However, the analysis of legal argumentation in courtroom interaction has been substantially overlooked in interpreting scholarly settings. Against this background, the paper outlines the preliminary findings of the

Conflict Resolution after the Georgia-Russia War of 2008

2011 ◽  
pp. 89-104
Author(s):  
B. Coppiters
Keyword(s):  
Conflict Resolution ◽  
Regional Integration ◽  
Positive Impact ◽  
South Ossetia ◽  
Legal Arguments

The paper shows that there is a similarity on the level of principles between the Georgian strategy of engagement and the Taiwan model insofar as the expressed readiness to interact and cooperate independently from the setbacks concerning the question of status. But, contrary the Taiwan model, the Georgian strategy includes no concrete view how and to which extent the authorities controlling the breakaway territories should be engaged, and particularly how to have a positive impact on their relations with the outside world. The paper further demonstrates that the Russian authorities have made largely use of the moral and legal arguments to be found in the recognition of Kosovo when they decided to recognize Abkhazia and South Ossetia in August 2008. They have also increased their political oversight over these two entities and integrated them even more closely into their own economic and military space. There are thus close parallels to be made with the Kosovo model, but Russia is unable to exert a conflict resolution policy towards Abkhazia, South Ossetia and Georgia that is based on regional integration prospects.

Solitary confinement and institutional harm

Incarceration ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 263266632110656
Author(s):  
Bruce Western ◽  
Jessica T. Simes ◽  
Kendra Bradner
Keyword(s):  
Psychological Distress ◽  
Social Isolation ◽  
Qualitative Interviews ◽  
Empirical Support ◽  
Longitudinal Survey ◽  
Material Deprivation ◽  
Solitary Confinement ◽  
Three Dimensions ◽  
Legal Arguments

In a given year, one in five people incarcerated in the U.S. prisons is locked in solitary confinement. We study solitary confinement along three dimensions of penal harm: (1) material deprivation, (2) social isolation, and (3) psychological distress. Data from a longitudinal survey of incarcerated men who are interviewed at baseline in solitary confinement are used to contrast the most extreme form of penal custody with general prison conditions observed at a follow-up interview. Solitary confinement is associated with extreme material deprivation and social isolation that accompanies psychological distress. Distress is greatest for those with histories of mental illness. Inactivity and feelings of dehumanization revealed in qualitative interviews help explain the distress of extreme isolation, lending empirical support to legal arguments that solitary confinement threatens human dignity.

Ethical, Religious and Legal Arguments in the Current Debate over Euthanasia in Spain

Human Affairs ◽  
2008 ◽  
Vol 18 (1) ◽  
Author(s):  
Juan Siurana ◽  
Isabel Tamarit ◽  
Lidia de Tienda
Keyword(s):  
Recent Case ◽  
Current Debate ◽  
Press Conference ◽  
European Level ◽  
Legal Arguments ◽  
Serious Disease ◽  
Social Debate

Ethical, Religious and Legal Arguments in the Current Debate over Euthanasia in SpainIn the last ten years, there have been several cases in Spain (Ramón Sampedro, Leganés, Jorge León that have led to an intense social debate on euthanasia. The recent case of Inmaculada Echevarría, a woman suffering from a serious disease that kept her immobilized in bed, has revived the debate on euthanasia in Spain. On 18 October 2006 she held a press conference and publicly asked to be disconnected from the ventilator that kept her alive. After a long ethical, religious, legal, and social debate, the patient was disconnected on 14 March 2007 after being adequately sedated. As a consequence, the patient died. In our paper we defend the need for a radical and intercultural democracy and present the main ethical, religious and legal arguments on euthanasia that are being posed in Spain and in Europe as a debate that should help to build a radical and intercultural democracy at a European level.

scholarly journals Provisional Measures in icsid Arbitration from “Wonderland’s Jurisprudence” to Informal Modification of Treaties

2017 ◽  
Vol 16 (1) ◽  
pp. 159-184
Author(s):  
Tarcisio Gazzini ◽  
Robert Kolb
Keyword(s):  
Legal Arguments ◽  
Alternative Reading

Since 1999, icsid tribunals have almost systematically held that they have the power not only to recommend but also to order provisional measures under Article 47 of the icsid Convention and Rule 39 of the Arbitration Rules. This article argues that the legal arguments offered by these tribunals are often not fully elaborated and in any case not entirely convincing. It then provides an alternative reading of the decisions relating to the mandatory character of provisional measures, in the sense that they imply a significant departure from the meaning the contracting parties recorded in the treaty. Yet, as the majority of icsid members have endorsed, accepted or at least acquiesced in such departure, it appears that Article 47 of the icsid Convention has been informally modified through subsequent practice.

scholarly journals Mekanisme Pembubaran Partai Politik di Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 239-242
Author(s):  
Ramot H.P Limbong ◽  
I Gusti Bagus Suryawan ◽  
I Nyoman Sutama
Keyword(s):  
Political Parties ◽  
Criminal Liability ◽  
Primary Source ◽  
Legal Issues ◽  
Constitutional Court ◽  
Legal Research ◽  
Legal Entity ◽  
Preliminary Examination ◽  
The Status ◽  
Legal Arguments

Political parties as legal entities may be subject to criminal liability as they are seen from the characteristic of political parties in accordance with the characteristics of the legal entity. The dissolution of political parties becomes one of the legal issues governed by Indonesian legislation. The problem of this research is: 1) how is the Constitutional Court Authority in the dissolution of political parties in Indonesia? 2) How is the mechanism of dissolution of political parties? The type of research and approach problems used is normative legal research and statutory approaches. The source of the legal material used is the primary source of legal material and the source of secondary legal material. The technique of collecting legal materials is the technique of library study. The collected legal materials are processed and analyzed using legal arguments. The result of this research is the procedure of the dissolution of political parties in the Constitutional Court as follows: Application submission, application registration and trial schedule, preliminary examination, trial examination, meeting Judge, the verdict of the Constitutional Court. The result of the dissolution of political parties may result in external rights and obligations, due to elected positions, due to the status of managers and members and the consequences of internal rights and obligations.

scholarly journals PROCESS MATTERS - EMPIRICALLY EVALUATING ADMINISTRATIVE TRIBUNALS IN THE HEALTH SECTOR: THE QUESTIONABLE NEUTRALITY OF ADMINISTRATIVE TRIBUNAL PROCESS

2015 ◽  
Vol 32 (1) ◽  
pp. 217
Author(s):  
Lydia Stewart Ferreira
Keyword(s):  
Judicial Review ◽  
Quantitative Research ◽  
Health Sector ◽  
Legal Analysis ◽  
Time Period ◽  
De Se ◽  
Legal Arguments ◽  
Administrative Tribunal

The health tribunal process is assumed to be neutral and allow for the tribunal’s focus to be on the parties’ legal arguments. This study quantitatively examined approximately 400 decisions over a five-year period to determine whether or not health tribunal hearings are neutral or whether the hearing process itself affects the tribunal’s decision independent of the parties’ legal arguments. Certain tribunal procedures affected tribunal decisions independent of legal arguments. This novel quantitative research matrix, which analysed cases over a five year time period, identified trends which are overlooked in traditional legal analysis of judicial review. Il est présumé que le processus d’audience du tribunal de la santé est neutre et permet au tribunal de se concentrer sur les arguments juridiques des parties. Cette étude porte sur l’analyse quantitative d’environ 400 décisions et s’est étendue sur une période de cinq années; elle visait à déterminer si les audiences du tribunal de la santé sont neutres ou non, ou si le processus d’audience même influence les décisions du tribunal indépendamment des arguments juridiques des parties. Cette nouvelle matrice de données quantitatives, qui a analysé des causes sur une période de cinq années, a permis de constater des tendances qui sont mises de côté dans les analyses juridiques traditionnelles du processus de contrôle judiciaire. 

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