Accountancy and Legal Studies, _MA

15 Credit Points

This course extends the operational tools and techniques introduced in AC1515. It develops more complex problem-solving techniques in the planning, control and decision-making process. It shows how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems. It also emphasises the diverse industrial, commercial and not-for-profit settings in which management accountants work. It seeks to develop in students an understanding of the organisational context as well as the nature of management accounting information. The focus is to enhance students' problem-solving and communication skills, and develop their ability to select and apply appropriate techniques in specific contexts.

15 Credit Points

The main aim of this course is to develop a sound understanding of fundamental principles underlying the theory and practice of finance, thereby providing a strong basis for further study of advanced finance theory and cognate disciplines. The course introduces students to important concepts in finance: principles of assets pricing, concept of risk and return, theory of interest rates and pricing fixed income securities, evaluation of investment project with a focus on embedded real options. It equips students with good analytical skills in order to understand the implications of financial decisions by understanding the fundamentals that govern them.

15 Credit Points

The objective of FA2 is to build upon material introduced in first year in order to develop students' technical skills in financial statement preparation. Students will gain an appreciation of the regulatory framework for financial reporting. They will examine the usefulness of financial statement information, by looking at the form and content of accounts produced by partnerships and public limited companies. Students will explore how to account for basic transactions through the implementation of current accounting standards and apply their knowledge in both the manual and the computerised environment, the latter through the SAGE accounting package.

15 Credit Points

This course aims to provide students with an understanding of statistical concepts and methods relevant to accounting, management, finance, real estate and economics. The course is intended to enable students

i) To understand the principles of descriptive statistics, index construction, statistical inference, correlation, regression and time series analysis

ii) To apply statistical techniques to the analysis of accounting, business and economic issues and interpret findings

iii) To identify important sources of data in accounting, business and economics

15 Credit Points

This course is a compulsory course on the LLB degree introducing students to Scottish Criminal Law including its sources and current law. It examines various aspects of substantive law including crimes against the person, crimes of dishonesty, crimes against property and criminal defences enabling students to understand and apply the law in these areas. The course also develops student’s written, verbal and analytical skills utilising written course work and problem solving exercises in tutorial groups.

15 Credit Points

This module examines, through the use of current, high-profile case-studies, the varying role played by law in wider society. The course departs from the traditional ‘black letter’ approach to studying law and will focus primarily upon current legal problems facing society and the related ethical, economic and social arguments. It will be seen that law is not merely a static body of rules but a mechanism for facilitating and inspiring change in all aspects of our society.

15 Credit Points

This course introduces students to two of the key branches of the Scots law of obligations, namely delict (which governs legal liability for situations such as the negligent infliction of harm upon others and defamation) and unjustified enrichment (which is concerned with questions such as, if I pay you money in error, am I entitled to demand that you return it?).

15 Credit Points

This course examines the law of the European Union and its relationship with the legal systems of the United Kingdom. Lecture topics include the composition and function of the EU Institutions, sources and effects of EU Law, state liability and judicial review. Other topics covered include human rights in the EU, the fundamental freedoms, and competition law. Each lecture topic includes consideration of the evolving relationship between the legal systems of the United Kingdom and the European Union.

15 Credit Points

The course aims to systematically and critically introduce the foundations of Public International Law (PIL). The history, nature, legal personality, statehood and recognition, sources, the law of treaties and how PIL interacts with domestic law are considered in-depth. These are followed by topics such as jurisdiction, sovereignty, the role of the United Nations, the law of state responsibility and peaceful settlement of disputes between states. The contents of the course are designed to enable students to understand why and how international law regulates the behaviour of its actors with respect to some specific subject areas.

15 Credit Points

Contract is one of the central subjects of private law and is one of the main branches of the law of obligations, the other being Delict and Unjustified Enrichment. Contract Law covers obligations which are voluntary in nature. Every day we make contracts from buying a newspaper to buying a house. Contract Law is an area where Scots law and English law are very similar, and this course will cover Scots contract law but also highlight where English law differs with the aim of giving students a working knowledge of contract in both countries.

15 Credit Points

This course is an introduction to the laws and rules of the UK Constitution. Major topics include the institutions of state, parliamentary sovereignty, the rule of law, the separation of powers, and devolution. This area of law is fast-moving, and an effort is made to address current issues.

7.5 Credit Points

This course is a compulsory course on the LLB with English Law degree introducing students to English Criminal Law including its sources and current law. It examines various aspects of substantive law including offences against the person, offences of dishonesty, offences against property and criminal defences enabling students to understand and apply the law in these areas. The course also develops student’s written, verbal and analytical skills utilising written course work and problem solving in tutorial groups.

7.5 Credit Points

This 7.5 credit course builds on knowledge gained in Legal System. It covers key elements of the English legal system. This includes sources of law, key institutions and roles, criminal and civil processes. It includes topical areas of relevance such as access to justice, the future of legal aid, the composition of the judiciary and the present and developing nature of the different branches of the legal profession. Assessment is by research exercises.

15 Credit Points

This course is compulsory for LLB students. It consists of various elements split broadly into three parts: (1) the law of agency and the law of partnership; (2) company law; and (3) debt and insolvency law. The lectures will focus on the creation of agency, partnership and companies of different types; the rules that enable these commercial organisations to function; and the law concerning the termination of these commercial organisations, particularly due to insolvency.

15 Credit Points

This course is divided into two principal parts. In the first part, students will be introduced to the key facets of the law governing the formation of adult relationships, including the constitution of marriage and civil partnership, legal rights and duties of spouses and civil partners, same sex marriage, the grounds for divorce and the financial aspects of breakdown of marriage and relationships of cohabitation. The second part focuses on the relationship between children and adults and the legal rights of children, including parental rights and responsibilities, court orders relating to children and the welfare principle.

7.5 Credit Points

This course aims to provide student with an accessible introduction to some of the central themes of legal theory. The material will be organised around broad themes that will enable students to understand the basic concepts of legal theory. The themes include: the authority of law; the theoretical foundations of legal reasoning and the explanation of judicial decisions.

7.5 Credit Points

Students studying for the Aberdeen LLB are required to take this course if they wish to use their degree to enter the Scottish legal profession. The course will examine both testate and intestate succession, in the context of the general principles of the law of succession, including legal rights. Furthermore, it will introduce the functions of trusts, the rights of beneficiaries and the powers and duties of trustees. The course is available only to LLB students in Programme year 2 or above and graduates on the 2 year degree.

15 Credit Points

This course is designed to provide non-LLB students with an understanding of the main issues in business law. Topics will cover elements of the Scottish law and legal system concerning Contract Law (including the unfair contract terms), Agency, Delict, Employment Law, Partnership, Bribery Act and Company Law.

7.5 Credit Points

This is a foundational course that introduces students to the basics of comparative law. The first part of the course focuses on the various methods to analyse differences and similarities between legal rules across nations and cultures. It also introduces students to various efforts to map and explain legal diversity. The second half of the course includes a range of case studies to showcase how the comparative method can be used in different areas of the law and across nations and regions.

15 Credit Points

The course introduces the student to the way in which foreign legal issues affect the domestic litigation and legal practice of selected issues of private law. We examine issues such as establishing and defending jurisdiction, deciding what law should be applied to a given matter, and how to enforce or otherwise use any resulting judgment or settlement across borders in other legal systems. We will look at how Scotland, England & Wales and the EU use private international law to address these issues. Not less importantly, we examine relevant international conventions that have been adopted under the auspices of the Hague Conference on Private International Law.

This is an exempting course for the Faculty of Advocates exam on private international law.

15 Credit Points

This course will examine in detail both administrative law and civil liberties under the constitution of the United Kingdom. Major topics include judicial review (scope, standing and grounds), the European Convention on Human Rights, the Human Rights Act 1998, voting rights, and common law rights. This area is fast-moving, and an effort is made to address current issues.

7.5 Credit Points

The aim of this course, open to students who have already studied the Scots law of delict (and compulsory for those on the ‘Law with English Law’ programme), is to extend their knowledge of the law governing civil liability. More particularly, it aims to provide knowledge and understanding of the conceptual structure of the English law of torts in comparison with the corresponding branch of Scots law, and deals in detail with a few specific areas of tort liability, such as trespass, occupiers’ liability and nuisance.

7.5 Credit Points

This course introduces students to the constitutional features of jurisdictions in the Romano-Germanic tradition, focusing on legal systems which have been imitated elsewhere in the world, namely those of Germany, France and Spain. The course complements LS2536 Introduction to Comparative Law, and is a compulsory component of the LLB with German Law, the LLB with French Law and the LLB with Spanish Law.

15 Credit Points

This compulsory LLB course is all about things. What items can you own? How do you become owner of property? What can you do as an owner of property? What can you do with the property of other people? And so on. An understanding of Scots property law is crucial to markets, commerce and domestic life. This course will give students a broad overview of the regulation of land, moveable items and incorporeal rights like intellectual property in Scotland.

15 Credit Points

This course builds upon the material in Financial Accounting 2. The aim of the course is to strengthen practical and analytical accounting skills through the study of accounting problems and to develop the ability to critically appraise conventional accounting practice through an understanding of alternative accounting theories and their application to topical issues in financial accounting.

15 Credit Points

Building upon the material in Management Accounting 2, the course examines in greater detail behavioural, managerial, and strategic aspects of management accounting and management control. The course content includes management accounting issues pertaining to:

• Strategic management accounting
• Operational management issues including quality management
• Performance evaluation and management systems
• Management control systems, and
• Advance decision making techniques such as decision-trees, learning curves and project evaluation and review techniques

15 Credit Points

This course aims to develop the students’ knowledge, understanding and critical awareness of the audit techniques, judgements and practical skills associated with a financial statement audit. The context of the course reflects both the UK and International legal, regulatory and ethical framework.

The course forms an introduction to the 4th year Audit Theory and Evolution course which goes on to explore the historical context and current professional, regulatory, ethical and societal challenges and developments facing the audit and assurance profession.

15 Credit Points

The aim of this course is to provide knowledge and understanding of the UK tax system and its administration. Students will gain an appreciation of direct taxes payable on income, profits, and other gains by both individuals and by corporations, and indirect taxes on spending. Knowledge application of the different taxes within the UK taxation system will be achieved by solving tax problems and computing tax liabilities.

30 Credit Points

This course examines the law of sales in both a Scottish and international context. Seminar topics will give students a good working knowledge of issues that occur when a difficulty arises (e.g., non-conformity of goods, passing of risk, damages, exemption, avoidance) and the role of important European law as well as international treaties and conventions. The precise focus of the course varies from year to year and depending on the teaching staff involved there may be a greater or lesser focus on Scots law.

30 Credit Points

This course looks in depth at the main aspects of the Scottish criminal justice process, focussing upon its mainly adversarial nature. Topics addressed include: prosecution systems; the position of the accused; the status of the victim; plea-bargaining; the trial process; and appeals. The emphasis is not so much on ‘black-letter law’ but on the principles and policies, often clashing, which underlie the detailed legal rules and regulations governing the relevant institutions and processes.

30 Credit Points

The issue of how gender impacts upon and interrelates with law and legal processes is topical and socially important, with questions relating to gender equality and gender-based violence currently attracting a high degree of academic, media and government attention. Through examining topics connected to the themes of criminal justice and family law, this course will introduce students to current legal dilemmas and legal responses in the area of gender and the law, in addition to sociolegal and feminist approaches to law.

30 Credit Points

The course analyses recent developments in public international law. It first considers the sources of public international law. The question is then asked whether traditional public international law can regulate pressing issues on the international plane. Examples of these problems are international terrorism, nuclear weapons proliferation, protection of human rights, ethnic conflicts, and climate change. The course encourages the student to think creatively as an international lawyer to resolve contemporary international dilemmas. Teaching will be delivered through lectures and discussion-based seminars.

30 Credit Points

The course examines abortion law in Scotland, the wider UK, Europe, countries beyond Europe, and international law. It is non-partisan and welcomes students of all viewpoints. Topics will be chosen annually to reflect current legal debates but might include: concepts of ‘rights’ to abortion; roles of fathers; factors which affect access to legal abortion, including poverty and race; regulation of the medical profession; or case-studies on legal systems where abortion law has become topical.

30 Credit Points

The course is intended to offer insights into the dynamics of the development of international human rights law. It provides advanced instruction in several key aspects of international human rights law (freedom from torture, freedom of religion, social rights, right to self-determination, etc.) in order to develop a critical understanding of the protection of human rights at the global level. It also seeks to shed light on the way the forces of globalisation and global civil society activism shape the conditions under which human rights law can be created and maintained.

30 Credit Points

The course will provide a clear overview of the commercial law aspects of private international law in international commercial litigation and arbitration. The course will cover issues of jurisdiction, applicable law, recognition and enforcement of foreign judgments in international commercial litigation, and private international law matters in international commercial arbitration.

30 Credit Points

The UK Constitution has long been shrouded in controversy and uncertainty. Through an exploration of some of some of the key aspects of, and issues arising under, the UK Constitution, this course will seek to evaluate critically the nature of the contemporary constitution, with a particular emphasis on the desirability of its arrangements in the twenty-first century.

30 Credit Points

The aim of this course is to introduce students to American constitutional law through the study of landmark Supreme Court decisions on controversial moral issues. The material on the course will be organised in relation to broad themes that will enable students to develop and refine their understanding of major issues in American Constitutional Law. The themes include abortion; homosexuality and same-sex marriage; freedom of religion; affirmative action. The course will also help students to familiarise themselves with the main approaches to constitutional interpretation.

30 Credit Points

This course seeks to guide students through the core aspects of company law and corporate governance including, inter alia, corporate legal personality, directors’ duties, the protection of minority shareholders, and the basics of corporate finance. The legal study will be combined with commercial and strategical scenarios such as private equity deals, initial public offerings (IPOs), and corporate control battles. Major policy debates will also be engaged. There are numerous career opportunities associated with this course

30 Credit Points

This course offers an introduction to study of the civil law tradition and may be taken by students with no prior knowledge of the subject. The two seminars in the first part of the course examine the sources and literature through which the tradition has taken shape. The two seminars in the second part examine selected topics from the law of property, and the two seminars in the third part selected topics from the law of obligations. In each part some attention is paid to the relationship between Scots law and the civil law tradition.

30 Credit Points

The course aims to introduce students to the core aspects of privacy and data protection law, exploring its international, European, and national dimension.

The course addresses the role of data privacy regulation in the digital environment, critically discussing key global challenges, such as: international data transfers; the balance between the right to data protection and other fundamental interests; the explainability of artificial intelligence.

30 Credit Points

The course aims to introduce students to the legal challenges raised by Artificial Intelligence. It aims at offering an overview of the applicable legal framework, critically discussing its potential shortcomings in concrete case scenarios. The course will focus on the UK context, but – given the cross-border nature of the topics involved - it will be open to a comparative perspective.

30 Credit Points

This course engages students with the economic underpinnings of different aspects of the law. Why and when should property be privately, communally, or publicly owned? How can a legal system minimise the social costs of accidents? Why and to what extent do we need the law to regulate contracts? These are some of the questions that the course will address. Each seminar will focus on a legal topic that will be analysed through an economic lens. No prior knowledge of economics is needed.

30 Credit Points

This course builds upon the introduction to Delict provided in LS2025 and LS1536 examines a number of aspects of the law of delict in greater detail. Topics will be discussed in a comparative, historical and/or theoretical context. The specific topics covered will vary on a year-by-year basis as the course aims to examine issues of topical interest. Some of the topics covered in previous years include: causation; product liability; liability for breach of privacy; liability for pure economic loss; psychiatric injury; advocates' immunity and the liability of the police for negligently-conducted investigations.

30 Credit Points

The course builds upon the basic understanding of criminal law acquired in LS1020 although it is very important to understand that the topics are approached from a much more theoretical perspective. The course examines in detail selected principles of criminal liability, including the role and limits of the criminal law, the defence of mental disorder, murder, rape, provocation and the limits of excusability. Comparative material from a variety of jurisdictions is included.

30 Credit Points

This course provides students with a knowledge and understanding of certain key points in Scottish legal history. Seminar topics have been chosen to show students how to evaluate primary material as well as to engage with academic debate. Students will also in some seminars engage with research projects based at Aberdeen.

30 Credit Points

Historically, markets of the EEC/EU were integrated mainly on the basis of the ECJ case law of using fundamental freedoms as a tool for integration. Today, these freedoms are still an important pillar of the economic constitution, but free trade and competition between Member States’ undertakings have to be supported by other policies and the creation of competition in markets that suffer from market failure. This course looks at the integrating function of fundamental freedoms and fundamental rights. And develops further insights into policies creating the common market (state aids, regulating network industries).

30 Credit Points

This is an optional course at honours level for students interested in how companies finance their business activities and would be suitable for those students seeking to specialise in finance or corporate law. The course examines the law concerning the financing of companies of all sizes, from small and medium-sized companies to the largest public limited companies. Various forms of debt and equity finance will be considered, including share capital and raising finance on stock markets, unsecured borrowing, securitisations and secured finance.

30 Credit Points

Many students will be members of clubs and societies and will go on to become board members for clubs and charities, or community organisation chairpersons and secretaries.

The aim of this course is to ensure that potential future practising lawyers can develop a good grounding in a commercially and socially important field of law. In this respect it worth noting that the Third Sector is a growing area of specialism in law firms.

30 Credit Points

The course will provide a clear overview of the successful family law conventions made at the Hague Conference on Private International Law, as well as an analysis of the working methods of the Hague Conference in making, reviewing and helping to ensure uniform interpretation of Conventions. Students will acquire a thorough knowledge of the Hague Conventions on child abduction (1980), intercountry adoption (1993), child protection (1996) and maintenance (2007); a good understanding of private international law relating to surrogacy with an international element, and an appreciation of the options for the legal regulation of family agreements at the global level.

30 Credit Points

This course considers aspects of international trade law and addresses the legal and practical difficulties that may arise in this context. It focuses on the law and practice relating to the international sale of goods, international carriage of goods, insurance, financing of international trade, and international commercial dispute resolution by litigation and arbitration.

30 Credit Points

This course will discuss the trajectory of the development of corporate governance over the past three decades, especially in the UK and the US, with a view to understanding the extent to which underlying theoretical assumptions and policy decisions impact legislative, regulatory and self-regulatory arrangements as well as reform options. Students will gain an understanding of why the company as a legal entity has the shape and form that it does; why certain actors are regarded as internal to corporate governance arrangements and others external; and why ongoing (and sometimes apparently futile) reform efforts take the form that they do.

30 Credit Points

The course develops knowledge of EU law acquired at Level 2. Students are invited to engage with timeless questions of European integration which remain of current concern, such as the legitimacy of law-making and the appropriate means of achieving integration. Discussions will address contemporary issues in European Union law diagnosing the present state of the law, and determining how the constitutional settlement of the EU should be developed. This will enable students to articulate their own views of what the EU is, and what it should be. Topics include economic law, family law, human rights law, institutional law and democratization.

30 Credit Points

Planning Law in Scotland examines urban and rural land use. Set in the context of history, politics and international developments, the law is considered in detail with examples of plans such as the National Planning Framework and topical and controversial planning applications used for illustration. There is a body of case law and intricate legislative provisions and policy sources for all the key areas. This course mixes academic reflection with practical knowledge and application.

30 Credit Points

The course addresses international legal issues raised by the increasing need to secure information and communication technology. It explores the modalities of international cyberattacks; discusses data protection in the EU and UK; questions the scope of the obligation of States to secure cyberspace; studies the role of private companies in monitoring online content and reacting to international cyberattacks; analyses how cyberoperations can be attributed to States; examines what cyberoperations violate international law and how States could react to unlawful international cyberoperations; and gives a comprehensive map of the governance and standards organisations in the cyberspace ecosystem.

30 Credit Points

Unjustified enrichment is a relatively new addition to Scots private law. In spite of its novelty, or perhaps because of it, the subject has attracted a significant degree of academic attention over the past thirty to forty years, having stirred up a number of academic debates, ranging from the national to the existential (i.e. ‘Does unjustified enrichment even need to exist in a modern legal system?’). This course aims to confront at least some of these debates.

30 Credit Points

This course will focus on how the basic theoretical concepts underpinning contract law have been developed historically, in both common law jurisdictions and continental Civilian tradition. Students will be shown how the historical development of these concepts continues to influence contemporary debates on contract law, such as the place of relational contracts and the extent to which courts should intervene in unequal exchanges.

30 Credit Points

This course addresses the international legal rules and principles applicable to activities in outer space, including the UN-based space treaties and international customary (space) law, and also the many specialised regimes such as those applicable to the protection of the outer space environment, the regulation of military activities and the peaceful settlement of international space law disputes.

30 Credit Points

Changes in medical technology frequently cause changes in ethical attitudes and in the content of the law. The purpose of this course is to explore the interaction between law, ethics and medicine with an emphasis on the ethical aspects.

30 Credit Points

This course examines the relationship between the law and the exercise of public power. Topics covered include: the nature of public administration and administrative law; mechanisms by which public administrative power is regulated; the development, role and impact of judicial review in both Scotland and England.

30 Credit Points

Great diversity can be traced to the historical development of the legal systems of modern Europe. That diversity has been shaped by various common traditions of legal ideas and intellectual movements, influential across the continent at different times and in different ways. This course aims to understand how such traditions helped to shape contemporary law as it conceptualised, practised, and taught in many different jurisdictions. It will focus on the period ca.500 BC to 1800.

30 Credit Points

Through a series of seminars, this course engages students with a body of ‘media law’ which covers topics such as the freedom of the press, freedom of expression, access to information, open justice principle on the one hand, and on the other hand,the right to fair trail, right to privacy, right of publicity, right against defamation, and the regulation of obscene publications. The focus is on the regulation of media contents. While the course follows the relevant current developments in the law, it also lays the foundation and the broader social and historical contexts within which these developments take place.

30 Credit Points

This course explores various aspects of corporate insolvency law, which is an important area in practice. Among the topics that will be covered are theories of corporate insolvency law, types of insolvency process (including corporate rescue processes), creditors’ claims and security rights (especially floating charges), challengeable transactions, and liability of directors. While the principal focus will be law in the UK, references will also be made to other jurisdictions, including the USA.

30 Credit Points

The course aims to develop an in-depth and critical appreciation of current issues in the area of the use of armed force in International Law.

The course will first analyse the fundamental principle of the prohibition of the use of force between States. It will then examine the current exceptions to this principle; further, what types of arguments States tend to use to “justify” the recourse to force - and how scholars of International Law have addressed this question. The course will also study how the international community has reacted to the most recent cases involving the use of force on the international plane (in particular, in Afghanistan, Iraq, Kosovo, Libya, Ukraine, and Syria) and what the implications are for the evolution of International Law in the field of recourse to force.

30 Credit Points

This constitutional law course considers how core political freedoms are protected by human rights law in the UK. The course takes the form of seminar discussion, based on prescribed reading, of civil liberties such as freedom of expression; freedom of thought; freedom to protest; and the right to vote. Students are encouraged to reflect critically on how the law guarantees those rights. The broader context of class discussion includes the relationship between the law of the ECHR and domestic law on human rights; and the balance of power between courts, Parliament and government to determine the scope of civil liberties.

30 Credit Points

This course, that is only available to final year honours students, allows you to write a 10,000 word piece on an aspect of law that you choose with the help of a supervisor. Once your topic and plan are approved by the law school you work independently and hand in the dissertation shortly before the Easter Break.

30 Credit Points

All Accountancy and Finance students must undertake a dissertation. Students taking a joint degree may undertake the dissertation in either discipline, but not both. It is designed to show that you are able to:

Carry out a substantial piece of research on a chosen subject without close supervision

Critically analyse and evaluate work carried out by others

Reach your own conclusions based upon your analysis and evaluation of relevant evidence, whether this is prior research only or prior research coupled with your own research.

Write-up the results of your work in a clear, coherent and logical way.

15 Credit Points

Sustainability, both in its ecological and social dimensions, has now become a challenge that concerns all types of organisations across the world. The media coverage has raised awareness among the general public on different aspects of sustainability and new regulations are emerging on this issue. Thus, a well-structured accountability system capable of managing and disclosing sustainability impact of organisational practices is an essential element for the successful sustainable organisation. Disclosure is an important part of the accountability process. Social and environmental accounting explores how organisations can disclose information to various stakeholders pertaining to issues such as: socially responsible investments, human rights, climate change and other environmental matters. Reporting and auditing of information on sustainability issues are a relatively new practice in the accounting field but rapidly growing in relevance. Managers will be required to deal with these issues on a frequent basis. Thus, this course will build up strong employability skills.

15 Credit Points

This course builds on the knowledge and understanding gained in Audit practice in year 3. It will explore the historical context and current professional, regulatory, ethical and societal challenges and developments facing the audit and assurance profession. As such it contextualises financial statement audit within the expanding audit universe. A main objective of the course is to provide an opportunity for students to think critically about the state and future direction of audit as a profession.

15 Credit Points

This course examines of the special issues concerning the public sector of the economy. It investigates why public sector accounting is different from private sector accounting and examines management accounting, financial accounting and auditing from a public sector perspective. The course will be of interest those wishing to develop knowledge and understanding of the importance of financial management of this segment of the economy. It utilises a research-based set of readings and examples and is highly accessible to accounting students.

15 Credit Points

Is knowing the history of accounting useful? Would it make it easier to be an accountant? Would you understand business better? Would you be a better accountant? “Yes”. This course will show you why. In accounting history, we strip back the façade that surrounds accounting. Revealed are the business-driven needs and the financial reporting needs that led us to where accounting is today. You will understand why what accountants do is indispensable, from perspectives only history can bring.

15 Credit Points

Corporate governance has become one of the most significant challenges for organisations and for the managers who work within them. The reasons for this include high-profile corporate scandals, conflict of interests, manipulations of financial statements, ethical dilemmas, crises like the global financial crisis, credit crunch or even pandemic, and a growing need to demonstrate corporate accountability, transparency and ethical practices. The “Corporate Governance and Professional Ethics” course will deepen students understanding and stimulate critical thinking in these areas. Students will have the opportunity to practise problem-focused decision-making on a range of governance and ethical issues that affect the operation of contemporary organisations. The course will be of benefit if students wish to develop further insights into good corporate governance system and professional ethics as part of their career development.

30 Credit Points

This course examines the law of sales in both a Scottish and international context. Seminar topics will give students a good working knowledge of issues that occur when a difficulty arises (e.g., non-conformity of goods, passing of risk, damages, exemption, avoidance) and the role of important European law as well as international treaties and conventions. The precise focus of the course varies from year to year and depending on the teaching staff involved there may be a greater or lesser focus on Scots law.

30 Credit Points

This course looks in depth at the main aspects of the Scottish criminal justice process, focussing upon its mainly adversarial nature. Topics addressed include: prosecution systems; the position of the accused; the status of the victim; plea-bargaining; the trial process; and appeals. The emphasis is not so much on ‘black-letter law’ but on the principles and policies, often clashing, which underlie the detailed legal rules and regulations governing the relevant institutions and processes.

30 Credit Points

The issue of how gender impacts upon and interrelates with law and legal processes is topical and socially important, with questions relating to gender equality and gender-based violence currently attracting a high degree of academic, media and government attention. Through examining topics connected to the themes of criminal justice and family law, this course will introduce students to current legal dilemmas and legal responses in the area of gender and the law, in addition to sociolegal and feminist approaches to law.

30 Credit Points

The course analyses recent developments in public international law. It first considers the sources of public international law. The question is then asked whether traditional public international law can regulate pressing issues on the international plane. Examples of these problems are international terrorism, nuclear weapons proliferation, protection of human rights, ethnic conflicts, and climate change. The course encourages the student to think creatively as an international lawyer to resolve contemporary international dilemmas. Teaching will be delivered through lectures and discussion-based seminars.

30 Credit Points

The course examines abortion law in Scotland, the wider UK, Europe, countries beyond Europe, and international law. It is non-partisan and welcomes students of all viewpoints. Topics will be chosen annually to reflect current legal debates but might include: concepts of ‘rights’ to abortion; roles of fathers; factors which affect access to legal abortion, including poverty and race; regulation of the medical profession; or case-studies on legal systems where abortion law has become topical.

30 Credit Points

The course is intended to offer insights into the dynamics of the development of international human rights law. It provides advanced instruction in several key aspects of international human rights law (freedom from torture, freedom of religion, social rights, right to self-determination, etc.) in order to develop a critical understanding of the protection of human rights at the global level. It also seeks to shed light on the way the forces of globalisation and global civil society activism shape the conditions under which human rights law can be created and maintained.

30 Credit Points

The course will provide a clear overview of the commercial law aspects of private international law in international commercial litigation and arbitration. The course will cover issues of jurisdiction, applicable law, recognition and enforcement of foreign judgments in international commercial litigation, and private international law matters in international commercial arbitration.

30 Credit Points

The UK Constitution has long been shrouded in controversy and uncertainty. Through an exploration of some of some of the key aspects of, and issues arising under, the UK Constitution, this course will seek to evaluate critically the nature of the contemporary constitution, with a particular emphasis on the desirability of its arrangements in the twenty-first century.

30 Credit Points

The aim of this course is to introduce students to American constitutional law through the study of landmark Supreme Court decisions on controversial moral issues. The material on the course will be organised in relation to broad themes that will enable students to develop and refine their understanding of major issues in American Constitutional Law. The themes include abortion; homosexuality and same-sex marriage; freedom of religion; affirmative action. The course will also help students to familiarise themselves with the main approaches to constitutional interpretation.

30 Credit Points

This course seeks to guide students through the core aspects of company law and corporate governance including, inter alia, corporate legal personality, directors’ duties, the protection of minority shareholders, and the basics of corporate finance. The legal study will be combined with commercial and strategical scenarios such as private equity deals, initial public offerings (IPOs), and corporate control battles. Major policy debates will also be engaged. There are numerous career opportunities associated with this course

30 Credit Points

This course offers an introduction to study of the civil law tradition and may be taken by students with no prior knowledge of the subject. The two seminars in the first part of the course examine the sources and literature through which the tradition has taken shape. The two seminars in the second part examine selected topics from the law of property, and the two seminars in the third part selected topics from the law of obligations. In each part some attention is paid to the relationship between Scots law and the civil law tradition.

30 Credit Points

The course aims to introduce students to the core aspects of privacy and data protection law, exploring its international, European, and national dimension.

The course addresses the role of data privacy regulation in the digital environment, critically discussing key global challenges, such as: international data transfers; the balance between the right to data protection and other fundamental interests; the explainability of artificial intelligence.

30 Credit Points

The course aims to introduce students to the legal challenges raised by Artificial Intelligence. It aims at offering an overview of the applicable legal framework, critically discussing its potential shortcomings in concrete case scenarios. The course will focus on the UK context, but – given the cross-border nature of the topics involved - it will be open to a comparative perspective.

30 Credit Points

This course engages students with the economic underpinnings of different aspects of the law. Why and when should property be privately, communally, or publicly owned? How can a legal system minimise the social costs of accidents? Why and to what extent do we need the law to regulate contracts? These are some of the questions that the course will address. Each seminar will focus on a legal topic that will be analysed through an economic lens. No prior knowledge of economics is needed.

30 Credit Points

This course builds upon the introduction to Delict provided in LS2025 and LS1536 examines a number of aspects of the law of delict in greater detail. Topics will be discussed in a comparative, historical and/or theoretical context. The specific topics covered will vary on a year-by-year basis as the course aims to examine issues of topical interest. Some of the topics covered in previous years include: causation; product liability; liability for breach of privacy; liability for pure economic loss; psychiatric injury; advocates' immunity and the liability of the police for negligently-conducted investigations.

30 Credit Points

The course builds upon the basic understanding of criminal law acquired in LS1020 although it is very important to understand that the topics are approached from a much more theoretical perspective. The course examines in detail selected principles of criminal liability, including the role and limits of the criminal law, the defence of mental disorder, murder, rape, provocation and the limits of excusability. Comparative material from a variety of jurisdictions is included.

30 Credit Points

This course provides students with a knowledge and understanding of certain key points in Scottish legal history. Seminar topics have been chosen to show students how to evaluate primary material as well as to engage with academic debate. Students will also in some seminars engage with research projects based at Aberdeen.

30 Credit Points

Historically, markets of the EEC/EU were integrated mainly on the basis of the ECJ case law of using fundamental freedoms as a tool for integration. Today, these freedoms are still an important pillar of the economic constitution, but free trade and competition between Member States’ undertakings have to be supported by other policies and the creation of competition in markets that suffer from market failure. This course looks at the integrating function of fundamental freedoms and fundamental rights. And develops further insights into policies creating the common market (state aids, regulating network industries).

30 Credit Points

This is an optional course at honours level for students interested in how companies finance their business activities and would be suitable for those students seeking to specialise in finance or corporate law. The course examines the law concerning the financing of companies of all sizes, from small and medium-sized companies to the largest public limited companies. Various forms of debt and equity finance will be considered, including share capital and raising finance on stock markets, unsecured borrowing, securitisations and secured finance.

30 Credit Points

Many students will be members of clubs and societies and will go on to become board members for clubs and charities, or community organisation chairpersons and secretaries.

The aim of this course is to ensure that potential future practising lawyers can develop a good grounding in a commercially and socially important field of law. In this respect it worth noting that the Third Sector is a growing area of specialism in law firms.

30 Credit Points

The course will provide a clear overview of the successful family law conventions made at the Hague Conference on Private International Law, as well as an analysis of the working methods of the Hague Conference in making, reviewing and helping to ensure uniform interpretation of Conventions. Students will acquire a thorough knowledge of the Hague Conventions on child abduction (1980), intercountry adoption (1993), child protection (1996) and maintenance (2007); a good understanding of private international law relating to surrogacy with an international element, and an appreciation of the options for the legal regulation of family agreements at the global level.

30 Credit Points

This course considers aspects of international trade law and addresses the legal and practical difficulties that may arise in this context. It focuses on the law and practice relating to the international sale of goods, international carriage of goods, insurance, financing of international trade, and international commercial dispute resolution by litigation and arbitration.

30 Credit Points

The course seminars will engage students with; understanding the rules of evidence and the regulation of the admissibility of evidence; the presumption of innocence and the right to a fair trial; issues surrounding evidence from vulnerable witnesses; issues with expert evidence; hearsay evidence and the reverse burdens of proof; corroboration and similar fact evidence.

30 Credit Points

This course will discuss the trajectory of the development of corporate governance over the past three decades, especially in the UK and the US, with a view to understanding the extent to which underlying theoretical assumptions and policy decisions impact legislative, regulatory and self-regulatory arrangements as well as reform options. Students will gain an understanding of why the company as a legal entity has the shape and form that it does; why certain actors are regarded as internal to corporate governance arrangements and others external; and why ongoing (and sometimes apparently futile) reform efforts take the form that they do.

30 Credit Points

The course develops knowledge of EU law acquired at Level 2. Students are invited to engage with timeless questions of European integration which remain of current concern, such as the legitimacy of law-making and the appropriate means of achieving integration. Discussions will address contemporary issues in European Union law diagnosing the present state of the law, and determining how the constitutional settlement of the EU should be developed. This will enable students to articulate their own views of what the EU is, and what it should be. Topics include economic law, family law, human rights law, institutional law and democratization.

30 Credit Points

Planning Law in Scotland examines urban and rural land use. Set in the context of history, politics and international developments, the law is considered in detail with examples of plans such as the National Planning Framework and topical and controversial planning applications used for illustration. There is a body of case law and intricate legislative provisions and policy sources for all the key areas. This course mixes academic reflection with practical knowledge and application.

30 Credit Points

The course addresses international legal issues raised by the increasing need to secure information and communication technology. It explores the modalities of international cyberattacks; discusses data protection in the EU and UK; questions the scope of the obligation of States to secure cyberspace; studies the role of private companies in monitoring online content and reacting to international cyberattacks; analyses how cyberoperations can be attributed to States; examines what cyberoperations violate international law and how States could react to unlawful international cyberoperations; and gives a comprehensive map of the governance and standards organisations in the cyberspace ecosystem.

30 Credit Points

Unjustified enrichment is a relatively new addition to Scots private law. In spite of its novelty, or perhaps because of it, the subject has attracted a significant degree of academic attention over the past thirty to forty years, having stirred up a number of academic debates, ranging from the national to the existential (i.e. ‘Does unjustified enrichment even need to exist in a modern legal system?’). This course aims to confront at least some of these debates.

30 Credit Points

This course will focus on how the basic theoretical concepts underpinning contract law have been developed historically, in both common law jurisdictions and continental Civilian tradition. Students will be shown how the historical development of these concepts continues to influence contemporary debates on contract law, such as the place of relational contracts and the extent to which courts should intervene in unequal exchanges.

30 Credit Points

The course aims to introduce students to the legal aspects of the digital economy. The course will first explore the historical and economical dimension of the ‘platformisation’ of the digital market, to then dig into the relevant areas of law invested by the “disruptive” intervention of online platforms. The course will have a focus on domestic and European Law.

30 Credit Points

This course addresses the international legal rules and principles applicable to activities in outer space, including the UN-based space treaties and international customary (space) law, and also the many specialised regimes such as those applicable to the protection of the outer space environment, the regulation of military activities and the peaceful settlement of international space law disputes.

30 Credit Points

Changes in medical technology frequently cause changes in ethical attitudes and in the content of the law. The purpose of this course is to explore the interaction between law, ethics and medicine with an emphasis on the ethical aspects.

30 Credit Points

This course examines the relationship between the law and the exercise of public power. Topics covered include: the nature of public administration and administrative law; mechanisms by which public administrative power is regulated; the development, role and impact of judicial review in both Scotland and England.

30 Credit Points

Great diversity can be traced to the historical development of the legal systems of modern Europe. That diversity has been shaped by various common traditions of legal ideas and intellectual movements, influential across the continent at different times and in different ways. This course aims to understand how such traditions helped to shape contemporary law as it conceptualised, practised, and taught in many different jurisdictions. It will focus on the period ca.500 BC to 1800.

30 Credit Points

Through a series of seminars, this course engages students with a body of ‘media law’ which covers topics such as the freedom of the press, freedom of expression, access to information, open justice principle on the one hand, and on the other hand,the right to fair trail, right to privacy, right of publicity, right against defamation, and the regulation of obscene publications. The focus is on the regulation of media contents. While the course follows the relevant current developments in the law, it also lays the foundation and the broader social and historical contexts within which these developments take place.

30 Credit Points

This course explores various aspects of corporate insolvency law, which is an important area in practice. Among the topics that will be covered are theories of corporate insolvency law, types of insolvency process (including corporate rescue processes), creditors’ claims and security rights (especially floating charges), challengeable transactions, and liability of directors. While the principal focus will be law in the UK, references will also be made to other jurisdictions, including the USA.

30 Credit Points

The course aims to develop an in-depth and critical appreciation of current issues in the area of the use of armed force in International Law.

The course will first analyse the fundamental principle of the prohibition of the use of force between States. It will then examine the current exceptions to this principle; further, what types of arguments States tend to use to “justify” the recourse to force - and how scholars of International Law have addressed this question. The course will also study how the international community has reacted to the most recent cases involving the use of force on the international plane (in particular, in Afghanistan, Iraq, Kosovo, Libya, Ukraine, and Syria) and what the implications are for the evolution of International Law in the field of recourse to force.

30 Credit Points

This constitutional law course considers how core political freedoms are protected by human rights law in the UK. The course takes the form of seminar discussion, based on prescribed reading, of civil liberties such as freedom of expression; freedom of thought; freedom to protest; and the right to vote. Students are encouraged to reflect critically on how the law guarantees those rights. The broader context of class discussion includes the relationship between the law of the ECHR and domestic law on human rights; and the balance of power between courts, Parliament and government to determine the scope of civil liberties.