Editorial

Citation

Gale, C. (2012), "Editorial", International Journal of Law and Management, Vol. 54 No. 4. https://doi.org/10.1108/ijlma.2012.01054daa.001

Editorial

Article Type: Editorial From: International Journal of Law and Management, Volume 54, Issue 4

In this fourth issue of 2012, we find five articles from new and established contributors. As has been mentioned previously, contributions for the Journal are now made through ScholarOne (details on the publisher’s web site and the inside cover of hard copies) and this issue is the last to be made up of contributions though the old method of submission.

Bijan Bidabad from Iran begins another article, this time on diplomacy from a Sufi perspective. This fascinating background should continue to inform and intrigue lawyers and managers alike. The second part of this final article in a series will follow in due course after the next issue which is a “special edition”.

Another previous contributor, António Martins from Portugal, discusses “Thin capitalization and its practical application in Portugal”. The purpose of this paper is the analysis of an anti-abuse clause inserted in the Portuguese corporate income tax code to deal with some forms of tax avoidance, and the degree of complexity that its practical application can induce for tax payers and tax authorities. Tax avoidance is seldom out of the news in any major jurisdiction as government’s struggle to raise revenue in a way which can be seen by all as equitable. As ever, there are those who are, or at least see themselves, as more equal than others! This is an interesting story.

Ilias Kapsis, a new contributor, is Greek by nationality but has lived and worked in the UK for a decade. The purpose of his article is to discuss the long-term impact of the current financial and economic crisis on competition in the EU banking sector. Again, banking is a topic seldom out of the news at present and, despite the crisis, as this editorial is written, reports of bank profits reaching into billions of pounds are being broadcast. As a lawyer, Ilias’s article comes with a slant a little different from the more usual financial perspective.

Mark Wing, also from the UK, is another new contributor and the purpose of his work here is to provide an overview of the current debate over copyright piracy and its control in Western countries, especially the use of graduated response laws in countries like the UK, and provide some thoughts and lessons on better responses that may be adopted in countries like India where evidence suggests the market in broadband access is rapidly developing, with associated piracy implications. This is another area where law and management blend into one and the global implications of what is discussed become obvious.

The final article is by Elizabeth Mytton and Chris Gale, again from the UK. The purpose of this article is to give an overview of prevailing issues in legal education in the light of recent experience of working with policy, strategy and the implementation of new ideas. It considers spheres of influence on legal education and examines this in the light of recent startling developments in higher education in the UK which have clear implications for business and management in the future.

As ever, it is hoped all articles offer stimulating and thought provoking reading and we commend them to you.

Chris Gale