Factoring contract is a new phenomenon, compared to earlier forms of commerce in juridical circulation. Factoring is a method used by a firm to obtain cash when available cash balance, held by the firm, is insufficient to meet current obligations, and accommodate its other cash needs, such as new or…

Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them and this phenomenon is recognized as “earnings manage…

Economic, social and cultural right (“social right”) have historically been viewed as distinct in natyre and scope from civil and political right. Rather than being viewed as judicially enforceable rights of immeadiate application, such rights have widely been considered non-justiciable programmatic…

Terrorist acts have been a worrisome phenomenon for all nations. Paradoxically, although states have been conscious about the danger of this phenomenon, there is no definition of terrorist acts so far. States have been skeptical and they have not agreed that the judgment of these criminal offences b…