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This study aims to first analyze the inhibiting factors for cross-border asset recovery and, second, analyze the solutions to any barriers to cross-border asset recovery.

This study was normative legal research with legal materials collected by document studies and literature studies. This study used a statute approach and a conceptual approach

First, the inhibiting factors for cross-border asset recovery are regulation-related issues, lack of mutual legal assistance and extradition treaties, differences in legal systems and the interests of the country, where the assets are placed. Second, the solutions to the barriers to cross-border asset recovery are regulatory reforms and diplomacy strengthening.

This study found some barriers and solutions to cross-border asset recovery. These can provide inspirations for subsequent studies to be reviewed in more depth.

This study will be very useful for the Indonesian Government to formulate effective and efficient policies related to cross-border asset recovery.

With effective and efficient policies related to cross-border asset recovery, it can prevent criminals from hiding their criminal assets abroad.

To the best of the author’s knowledge, until now, there has been no study that comprehensively discloses the barriers and solutions related to the failure of the Indonesian Government to conduct cross-border asset recovery. Therefore, it is expected that this study will be very useful for the Indonesian Government and other researchers to conduct further studies on this issue.

Enterprises in developed and developing world environments often begin life in the informal sector operating outside the purview of government oversight. Sectoral firm change, however, from the informal to the formal sector is not well studied. The purpose of this paper is to answer the following research question: “What firm-level markers help explain the movement of firms from the informal to the formal sector?”

Data from 719 urban formal enterprises included in the 2016 El Salvador Enterprise Survey undertaken by the World Bank forms the basis of the empirical analyses. The survey questionnaire comprehensively encompasses business practices and performance and the overall business environment.

Multivariate results reveal location, firm maturity, problems with land acquisition, a line of credit or active business loan, extortion by street gangs and practices of informal competitors increase the odds of informal firms becoming formal enterprises. Lessening the odds of once informal firms moving to the formal sector include the lack of access to public utilities, visitation by tax officials, formation as a corporation, bank accounts, number of employees and time spent focused upon government regulations.

Contextualized within the national setting of El Salvador, the integration of informal enterprises into the formal economy and related public policy implications of informal firm regularization are discussed.

Las empresas de países desarrollados y en desarrollo a menudo comienzan su vida en el sector informal y que opera fuera del ámbito de la supervisión gubernamental. Sin embargo, el cambio de empresas sectoriales, desde el sector informal al formal, no está bien estudiado. Este artículo busca responder la siguiente pregunta de investigación: “¿Qué marcadores de nivel de empresa ayudan a explicar el movimiento de las empresas del sector informal al formal?”

Los datos de 719 empresas formales urbanas incluidas en la encuesta de empresas de El Salvador de 2016 realizada por el Banco Mundial constituyen la base de los análisis empíricos. El cuestionario de la encuesta abarca de manera integral las prácticas y el rendimiento empresarial y el entorno empresarial general.

Los resultados multivariables revelan la ubicación, la madurez de la empresa, los problemas con la adquisición de tierras, una línea de crédito o un préstamo comercial activo, la extorsión por parte de pandillas callejeras y las prácticas de competidores informales aumentan las probabilidades de que las empresas informales se conviertan en empresas formales. Disminuir las probabilidades de que una vez las firmas informales se muden al sector formal incluyen la falta de acceso a los servicios públicos, las visitas de los funcionarios tributarios, la formación como corporación, las cuentas bancarias, el número de empleados y el tiempo dedicado a las regulaciones gubernamentales.

En el contexto nacional de El Salvador, se analiza la integración de empresas informales en la economía formal y se discuten las implicaciones de las políticas públicas relacionadas con la regularización de empresas informales.

Whilst resilience has been a critical academic topic and worldwide issue for many decades, not all territories have been equally investigated. In addition, the role of architecture in contributing to community resilience against climate change has been overlooked. Therefore, the purpose of this paper is to shed light on what is the current state of the art of community resilience in rural towns and what type of architectural strategies has been recognised for facilitating resilience.

The study has combined literature review and architectural project review.

There are four major findings to this research that could impact policy making and decision making if implemented at different institutional levels. First, there is an evident increased academic interest on this topic. Second, there is a need for a greater consultation among the different stakeholders that participate in the planning and implementation of the future-focused adaptation strategies. Third, the potential for the architectural discipline to play an active role in facilitating and ameliorating community resilience has been identified. Fourth, there is a need to integrate placed-based and identity-related factors/components into a community’s framework for resilience amelioration.

One limitation is the fact that the literature review investigated only English literature. Also, the review relied mostly on online findings and, for the good-practice review, did not take into consideration direct local knowledge, which would have required travelling the globe and all of Australia in order to collect feedback. Thus, some projects and literature might have been missed.

The value of this research is to compare findings from literature review (scholar activities) and best practices (architectural activities). In combining the two aspects, it merges a gap in research.

This paper aims to analyse the legal framework of reincorporations and subsequent change of applicable law in Greece and Cyprus. A comparison between Greek Law and Cyprus Law is drawn. This paper highlights possible required reforms. Cyprus has a quite detailed legal framework of voluntary inbound and outbound reincorporations. While Greece has certain provisions on outbound reincorporations, it does not have any provisions on inbound reincorporations. The compatibility of these national provisions with internal market rules, as interpreted by the case law of the Court of Justice of the EU (CJEU), is discussed.

This paper follows a comparative approach. After a careful analysis of each national legal framework, a comparison between Greek law and Cyprus law follows. This paper also follows an EU law approach.

These two jurisdictions present some differences. Cyprus adopting the incorporation theory has a detailed, sophisticated and flexible legal framework of reincorporations. Although Greece adopting the real seat theory has some special provisions for outbound reincorporations, there are no specific provisions for inbound reincorporations. Inbound reincorporations are possible under Greek law, but the absence of detailed provisions is against legal certainty. Cyprus law on reincorporations could be used as an example for Greek legislature. However, possible EU harmonisation of seat transfers is expected to have an immense impact on national provisions for reincorporations.

Reincorporations constitute a significant corporate restructuring technique with important practical implications on the economy. Apart from academics, this paper attracts the interest of lawyers, managers, accountants, officers of supervisory and regulatory bodies and policymakers engaged with reincorporations.

This is one of the few academic papers comparing Greek and Cyprus company law and private international law. It is the first paper that compares the Greek and Cyprus legal framework of reincorporations.

This study aims to analyze the way Indonesian and the US laws regulate the reality and implications of legal issues regarding telemedicine, including the protection of citizens in using telemedicine.

This normative legal study used secondary data comprising primary and secondary legal materials based on the law as a norm. The normative legal method was used because the data were based on laws and regulations, reports, journals and research governing telemedicine in Indonesia and the USA.

The results showed similarities between Indonesia and the USA regarding health services as part of protecting human rights. The differences in implementing telemedicine are from a legal aspect. The legal comparison of telemedicine implementation between the two countries resulted in differences in regulation, informed consent, medical records, practice licenses and medical prescriptions.

This study discussed telemedicine’s legal aspects in Indonesia and the USA.

This study aimed to determine the implementation and guidelines used by the USA to be considered for adoption by Indonesia for legal certainty.

The results showed that legal threats could be a weakness of law in Indonesia. Therefore, the government should develop guidelines about telemedicine to accommodate citizens’ legal protection and certainty.

This study is original and could be used as a reference for policymakers in Indonesia and the USA in protecting citizens using telemedicine services. The findings provide a perspective based on Health Law in Indonesia.

This is the second of two linked articles on the question of union autonomy; the first appeared in the previous issue of this journal. It considers state control and approach to union autonomy in the wider context of state controls on unions′ bargaining activities including industrial action. Two questions are posed: whether there is any “balance” between state respect for union autonomy and state confidence that union collective bargaining activities take place within a legally prescribed framework; and how the state in the UK was able to shift so rapidly from the traditional, voluntary approach and the incipient neo‐corporatism of the 1970s, to the detailed and onerous regulation of union internal and external activities in the 1980s and 1990s.

This paper aims to cast light on the legal aspects of a problem which in the past, because of its nature, has largely gone unrecognised and become part and parcel of working life. The paper seeks to provide an overview of the current legal treatment of sexual favouritism in the UK and USA and recommends how it can be improved.

The law in the USA is chosen for comparison because they have a system of employment law which is more longstanding and because the volume of cases dealt with there provides more examples than that in the UK. The law in this area is analysed through consideration of the relevant legal decisions and statutes and codes of practice that apply in both jurisdictions.

This article highlights the key issues for victims and employees involved in sexual relationships with their supervisor at work and encourages employers to take steps to combat this practice. It will also hopefully persuade the judiciary to interpret the existing law to provide a remedy to its victims or legislators to introduce specific legal protection for them.

Unfortunately there is a dearth of legal cases dealing with sexual favouritism in the UK and very few commentators writing on this issue. Sexual favouritism is regarded as an acceptable practice at work by employers and managers and there are no plans for changing the law to provide protection to its victims in both jurisdictions. Hopefully this article will serve to persuade employers to combat this behaviour in the workplace and convince the judiciary and Parliament to change the law in favour of victims of sexual favouritism. Primary research into the incidence rate of sexual favouritism and its impact in the workplace would be extremely useful to underpin the conclusions of this paper.

This paper examines for the first time the legal rights both of victims of sexual favouritism and of employees involved in a sexual relationship and includes a comparison between the legal rules dealing with this issue in the United Kingdom and the USA. It will be of particular value to human resource managers and line managers who have to deal with this issue in the workplace and legal representatives who are called upon to represent victims in their legal claims.

Compares auditors’ legal liability to third parties in several major countries, with principal emphasis on comparisons between the USA and the UK. Public accountants claim that they are being adversely affected by lawsuits brought by shareholders, creditors and other third parties. It has been asserted, without any specific evidence, that increased exposure to legal liability has caused public accounting firms to cease the practice of auditing or go out of business entirely. Details auditors’ legal liability to third parties in the USA and Europe and, in particular, the UK. Concludes by reviewing certain positions taken by the Fédération des Experts Comptables Européens with respect to auditors’ legal liability in the face of European economic and political union.

This paper builds on the “Law and Finance” theory and aims to examine the effect of the legal and institutional environment on the governance–performance relationship in the context of non-US firms. More precisely, it examines whether and how the country’s legal system and the level of investor protection interact with the firm-level corporate governance and affect firm performance.

The authors used the “G-Index” governance score developed by the Governance Metrics International rating for a sample of 12,728 firm-year observations from 23 countries over the 2009–2016 period.

The results show that the interaction between the country-level institutions and corporate governance system significantly affect the firm performance. In particular, the findings indicate that firms operating in common law countries tend to exhibit a positive valuation effect and higher performance than firms with a comparable corporate governance level operating in civil law countries. More precisely, the authors find that in common law countries, higher investor protection with enhanced corporate governance is associated with better firm performance. However, firms operating in civil law countries with weaker investor protection and a comparable corporate governance level tend to experience a negative valuation effect.

The findings suggest that the institutional and legal environment is crucial and important in determining the value-maximizing level of good governance practices. Managers and regulators should carefully analyze the cost of these initiatives and should coordinate it with the needs of the country’s legal system. The challenge for the company will be how to adjust its corporate governance strategy according to the needs and demands of the country’s legal system in which the company operates to improve its performance. The regulators should ensure a fit between the specifics of the national legal and institutional environment and corporate governance standards and practices.