Thammaboosadee, Sotarat (Thailand): A GUI Prototype for the Framework of Criminal Judicial Reasoning System.

Thomas, Sébastien (Belgium): The legality of trade-restrictive measures aimed at protecting the environment – an analysis of the “necessity test” in Article XX GATT as applied by the WTO adjudicator after Brazil – retreated tyres

Tiron-Tudor, Adriana and Müller,  Victor-Octavian (Romania): European Position regarding Accounting for Joint Ventures

van Noortwijk, Kees and De Mulder, Richard (Netherlands): The Importance of Dealing with Plagiarism and Fraud in Education

Weber, Rolf and Mirina Grosz (Switzerland): Legitimate Governing of the Internet


A GUI Prototype for the Framework of Criminal Judicial Reasoning System. by Sotara Thammaboosadee, King Mongkut's University of Technology Thonburi, Thailand.

Sotara Thammaboosadee is currently a PhD candidate at  the School of Information Technology King Mongkut's University of Technology Thonburi, Thailand. He has obtained a bachelor degree in computer engineering and master degree in information technology at  Mahidol university, Thailand.. His  research interest is on the information retrieval and knowledge discovery, as well as the application of  data mining technology on the judicial procedures, especially in criminal law.

This paper proposed a developed graphical user interface (GUI) prototype, which is supported by the framework of data mining techniques-based criminal judicial reasoning system. The GUI sequences of the prototype are satisfied with criminal judicial procedure in civil law system. Initially, user must build the model by input the existing incident and specifying the detail of objects, elements of crime, charge and judgment. After enough training, the prototype will be ready to determine judgments from new occurred incidents. This GUI prototype is useful with lawyers, courts or other people who want to determine the guiltiness, charges and also judgments in their incidents.
The legality of trade-restrictive measures aimed at protecting the environment – an analysis of the “necessity test” in Article XX GATT as applied by the WTO adjudicator after Brazil – retreated tyres by Sébastien Thomas, College of Europe (Bruges - Belgium).

Sébastien Thomas (Master in European Legal Studies , College of Europe; Master in International Law and the Law of International Organisations; Licence en Droit, Université Catholique de Louvain ; candidature en droit, Facultés universitaires Notre-Dame de la Paix ) is currently a teaching assistant at the College of Europe (Bruges - Belgium).


This paper will analyse how the WTO panels and later the Appellate Body have dealt with the so-called ‘necessity test’ included in Article XX of the GATT before and after the setting-up of the WTO in 1994.

In the first part of this paper, it will be shown that, in early cases such as the Thai- Cigarettes case and the (in)famous Tuna Dolphin case, the panels have been very reluctant to admit trade-restrictive measures aimed at protecting the environment, applying a very strict ‘less trade restrictive alternatives’ (LTRA) test.In the second part, it will be shown that, since the creation of the WTO and the mention in the Preamble to the WTO Agreement of environmental protection as one of its goals, the WTO adjudicator – and particularly the Appellate body – has given more leeway to Contracting parties when adopting measures aimed at protecting the environment (or human health such as in the EC - Asbestos case) that may have restrictive effects on international trade.As will be seen from cases such as US – Gasoline, Shrimp/Turtles, Korea-Beef, EC-Asbestos, and more recently Brazil – retreated tyres, more attention has progressively been given to environmental considerations through the interpretation of this ‘necessity test’. The Appellate Body found notably that “the definition of ‘necessary’ involves in every case a process of weighing and balancing a series of factors which prominently include the contribution made by the compliance measure to the enforcement of the law or regulation at issue, the importance of the common interest or values protected and the accompanying of the law or regulation”

Thus, “the more vital or important the common interest or values pursued, the easier it would be to accept as ‘necessary’ measures designed to achieve those ends”. The LTRA test as originally applied by the GATT panels has also progressively evolved towards a ‘reasonably available alternative’ test, considering that any alternative measure which could be reasonably available will have to be equally effective in achieving the chosen level of protection determined by the State.In view of these changes in judicial interpretation, it may be argued that the EU would possibly have more freedom in the future in order to enact trade restrictive measures aimed at protecting the global environment without being found in breach of its WTO obligations, such as carbon emissions taxes applied indistinctively to domestic and foreign products.


European Position regarding Accounting for Joint Ventures by Adriana T. Tiron andVictor O. Müller, Babeş-Bolyai University, Cluj-Napoca, Romania.


Adriana T. Tiron earned her Ph.D. at the Babes-Bolyai University, Cluj-Napoca, Romania. Currently she is a professor of different accounting disciplines (e.g. financial accounting, public accounting and merger and acquisition) at the Babes-Bolyai University. She is member of the Chamber of Financial Auditors from Romania and of the Superior Council of the Accounting and Financial Reporting Council of Romania. She is the author of books on accounting and financial reporting, research papers in different areas of accounting and also project manager for research programs earned within national competition.

Victor O. Müller earned his MBA at the University of Applied Sciences, Fulda Germany. Currently he is assistant lecturer of basic and financial accounting and Ph.D. Student at the Babes-Bolyai University, Cluj-Napoca, Romania. His main field of interest covers consolidated financial accounting and reporting. He is coauthor of several books on financial accounting and research papers on issues concerning issues related to consolidated financial statements.

We focus in our article on the European response to changes proposed by the IASB regarding accounting for joint ventures, which have to be placed within the context of the short term IFRS – US GAAP convergence project. First of all we realized a comparative qualitative analysis of the appropriate technical literature, the relevant legislation in the field of consolidations, the IASB’s recently published Exposure Draft on Joint Arrangements and secondly, we conduct a quantitative and qualitative analysis of the reactions to the ED, based on the comment letters received by the Board. The objective of our study is to highlight the implications of the proposed changes to accounting for joint ventures on the consolidated financial reporting from the viewpoint of different categories of organizations.


The Importance of Dealing with Plagiarism and Fraud in Education by Kees van Noortwijk and Richard V. De Mulder, Erasmus University Rotterdam.






Dr. C. (Kees) van Noortwijk studied law with a strong emphasis on information science. He started working as a researcher at Erasmus University Rotterdam in 1984. He was involved in the development of more than a dozen 'Computer Advice Systems', which where brought onto the market in 1986 under the name 'JURICAS'. He then started to perform research on legal word use and other characteristics of legal text. This research resulted in a Ph.D. thesis with title 'Het woordgebruik meester' (Legal Word Use - a comparison of some quantitative aspects of the word use in legal and general Dutch texts) in 1995.Kees van Noortwijk is now a senior lecturer and researcher at Erasmus University. Subjects he teaches to graduate law students include 'Computers and Law' and ‘Legal Knowledge Management’. He takes part in the lecturing of several post-graduate courses. Research projects he has been involved in recently include the development of conceptual legal information retrieval systems and of software that can serve as an aid in correcting 'open question' exams and assignments and in detecting plagiarism.

Prof. R. (Richard) V. De Mulder(1946) holds the chair of Computers and Law at the faculty of law, Erasmus University of law. He is the director of the Erasmus University research programme "Safety and Monitoring" which is part of the national research school "Safety and Security in Society" (onderzoeksschool maatschappelijke veiligheid, OMV). Richard De Mulder has a special interest in jurimetrical research and the application of new technology, especially for monitoring and safety.

Plagiarism and fraud by students have increased considerably in the past decades. Information technology plays an important role here because it has made it easy for students to copy text, images and other materials. Furthermore, there are rational and quasi-rational reasons why students commit fraud and plagiarism. Educational institutions are aware of the problem of fraud and plagiarism, but do not always take adequate measures to halt it. Monitoring and combating fraud and plagiarism has two sides. Firstly, it is often difficult to identify fraudulent student papers because of the large numbers of students and the intelligent techniques for cheating that have developed. Secondly, students who are blamed of plagiarism often claim they have done nothing wrong, as their perception of their act is different. Information technology can help in identifying plagiarism and fraud. There are a number of computer programs in existence that will check large numbers of documents to do exactly that. Conventional measures as well as effective anti-fraud policies remain necessary as students often do not perceive their actions as illegal or unethical, or use their own “perception” as an excuse. Often, however, it can be argued that they simply prefer damaging academic integrity to losing face in the eyes of their fellow students.
Unfortunately, it seems that graduates take these ideas about integrity and professional ethics with them into the business world. This will only lead to a further deterioration in the standards of corporate governance and leadership in general.


Legitimate Governing of the Internet by Rolf Weber and Mirina Grosz, University of Zürich.


Dr. Rolf Weber, Professor of Private, Business and European Law, is the Director of the European Law Institute and of the Centre for Information and Communication Law, Faculty of Law, University of Zürich. He is also a judge in Swiss and International Arbitral tribunals in commercial matters. Dr.Weber obtained his Dr.Iur degree from the University of Zürich. He was visiting scholar at Harvard Law School, visiting professor at the University of Hongkong and a partner in a law firm.

Mirina Grosz is a research assistant at the Law Faculty of the University of Zürich and a Ph.D. student.




Numerous discussions on Internet governance have revolved around the prevailing issue of legitimacy aspects, not least due to the fact that the Internet is not confined to technical issues, but also implies policy-making decisions. In the course of addressing legitimacy in international governance, the tendency to rely on democratic principles can be identified. Such an approach, however, should be subject to enhanced scrutiny, since perceptions of both democracy and legitimacy vary and run the risk of merely replacing one complex and vague generic term by another. Furthermore, no quick solution can be expected from adherence to the general concept of multi-stakeholderism either. The questions remain, how players can be designated, procedures ensured and outcomes secured that are deemed legitimate. New approaches are welcome and will need further elaboration to pave the way forward towards a generally accepted, stable Internet governance framework complying with legitimacy expectations raised by the various stakeholders concerned.