Search results for: legal challenge
3820 The Sustainability of Farm Forestry Management in Bulukumba Regency, South Sulawesi, Indonesia
Authors: Nuraeni, Suryanti, Saida, Annas Boceng
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Farm forestry is a forest where farmers or landowners do cultivation and farming activities on their land. This study aims to determine the dimensions of sustainable development of farm forestry and to analyze the leverage factors to improve the sustainability status of farm forestry management in Bulukumba Regency. This research was conducted in Kajang District, Bulukumba Regency. The analysis of the sustainability of farm forestry management applied Multi-Dimensional Scaling (MDS), a modification of the Rapid Appraisal of The Status of Farming (RAPFARM). The index value of farm forestry sustainability was by 62.01% for ecological dimension, 51.54% for economic dimension, 61.00% for the social and cultural dimension, and 63.24% for legal and institutional dimension with sustainable enough category status. Meanwhile, the index value for the technology and infrastructure was by 47.16% of less sustainable category status. The result of leverage analysis of attributes for the dimensions of ecological, economic, social and cultural, legal and institutional as well as infrastructure and technology afforded twenty-two (22) leverage sensitive factors that influence the sustainability of farm forestry.Keywords: farm forestry, South Sulawesi, management, sustainability
Procedia PDF Downloads 3673819 The Impact of Inconclusive Results of Thin Layer Chromatography for Marijuana Analysis and It’s Implication on Forensic Laboratory Backlog
Authors: Ana Flavia Belchior De Andrade
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Forensic laboratories all over the world face a great challenge to overcame waiting time and backlog in many different areas. Many aspects contribute to this situation, such as an increase in drug complexity, increment in the number of exams requested and cuts in funding limiting laboratories hiring capacity. Altogether, those facts pose an essential challenge for forensic chemistry laboratories to keep both quality and time of response within an acceptable period. In this paper we will analyze how the backlog affects test results and, in the end, the whole judicial system. In this study data from marijuana samples seized by the Federal District Civil Police in Brazil between the years 2013 and 2017 were tabulated and the results analyzed and discussed. In the last five years, the number of petitioned exams increased from 822 in February 2013 to 1358 in March 2018, representing an increase of 32% in 5 years, a rise of more than 6% per year. Meanwhile, our data shows that the number of performed exams did not grow at the same rate. Product numbers are stationed as using the actual technology scenario and analyses routine the laboratory is running in full capacity. Marijuana detection is the most prevalence exam required, representing almost 70% of all exams. In this study, data from 7,110 (seven thousand one hundred and ten) marijuana samples were analyzed. Regarding waiting time, most of the exams were performed not later than 60 days after receipt (77%). Although some samples waited up to 30 months before being examined (0,65%). When marijuana´s exam is delayed we notice the enlargement of inconclusive results using thin-layer chromatography (TLC). Our data shows that if a marijuana sample is stored for more than 18 months, inconclusive results rise from 2% to 7% and when if storage exceeds 30 months, inconclusive rates increase to 13%. This is probably because Cannabis plants and preparations undergo oxidation under storage resulting in a decrease in the content of Δ9-tetrahydrocannabinol ( Δ9-THC). An inconclusive result triggers other procedures that require at least two more working hours of our analysts (e.g., GC/MS analysis) and the report would be delayed at least one day. Those new procedures increase considerably the running cost of a forensic drug laboratory especially when the backlog is significant as inconclusive results tend to increase with waiting time. Financial aspects are not the only ones to be observed regarding backlog cases; there are also social issues as legal procedures can be delayed and prosecution of serious crimes can be unsuccessful. Delays may slow investigations and endanger public safety by giving criminals more time on the street to re-offend. This situation also implies a considerable cost to society as at some point, if the exam takes a long time to be performed, an inconclusive can turn into a negative result and a criminal can be absolved by flawed expert evidence.Keywords: backlog, forensic laboratory, quality management, accreditation
Procedia PDF Downloads 1223818 Reconciling the Fatigue of Space Property Rights
Authors: King Kumire
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The Outer Space Treaty and the Moon Treaty have been the backbone of space law. However, scientists, engineers, and policymakers have been silent about how human settlement on celestial bodies would change the legal dimensions of space law. Indeed, these legal space regimes should have a prescription on how galactic courts should deal with the aspect of space property ownership. On this planet earth, one can vindicate his own assets. In extraterrestrial environments, this is not the case because space law is fatigued by terrestrial body sovereignty, which must be upheld. However, the recent commercialization of microgravity environments requires property ownership laws to be enacted. Space activities have mutated to the extent that it is almost possible to build communities in space. The discussions on the moon village concept will be mentioned as well to give clarity on the subject to the audience. It should be stated that launchers can now explore the cosmos with space tourists. The world is also busy doing feasibility studies on how to implement space mining projects. These activities indisputably show that the research is important because it will not only expose how the cosmic world is constrained by existing legal frameworks, but it will provide a remedy for how the inevitable dilemma of property rights can be resolved through the formulation of multilateral and all-inclusive policies. The discussion will model various aspects of terrestrial property rights and the associated remedies against what can be applicable and customized for use in extraterrestrial environments. Transfer of ownership in space is also another area of interest as the researcher shall try to distinguish between envisaged personal and real rights in the new frontier vis-a-vis mainland transfer transactions. The writer imagines the extent to which the concepts of servitudes, accession, prescription and commixes, and other property templates can act as a starting point when cosmic probers move forward with the revision of orbital law. The article seeks to reconcile these ownership constraints by working towards the development of a living space common law which is elastic and embroidered by sustainable recommendations. A balance between transplanting terrestrial laws to the galactic arena and the need to enact new ones which will complement the existing space treaties will be meticulously pivoted.Keywords: rights, commercialisation, ownership, sovereignty
Procedia PDF Downloads 1383817 The Role of State Practices and Custom in Outer Space Law
Authors: Biswanath Gupta, Raju Kd
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Space law is the new entry in the basket of international law in the latter half of the 20th Century. In the last hundred and fifty years, courts and scholars developed a consensus that, the custom is an important source of international law. Article 38(1) (b) of the statute of the International Court of Justice recognized international custom as a source of international law. State practices and usages have a greater role to play in formulating customary international law. This paper examines those state practices which can be qualified to become international customary law. Since, 1979 (after Moon Treaty) no hard law have been developed in the area of space exploration. It tries to link between state practices and custom in space exploration and development of customary international law in space activities. The paper uses doctrinal method of legal research for examining the current questions of international law. The paper explores different international legal documents such as General Assembly Resolutions, Treaty principles, working papers of UN, cases relating to customary international law and writing of jurists relating to space law and customary international law. It is argued that, principles such as common heritage of mankind, non-military zone, sovereign equality, nuclear weapon free zone and protection of outer space environment, etc. developed state practices among the international community which can be qualified to become international customary law.Keywords: customary international law, state practice, space law, treaty
Procedia PDF Downloads 3433816 Algorithmic Obligations: Proactive Liability for AI-Generated Content and Copyright Compliance
Authors: Aleksandra Czubek
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As AI systems increasingly shape content creation, existing copyright frameworks face significant challenges in determining liability for AI-generated outputs. Current legal discussions largely focus on who bears responsibility for infringing works, be it developers, users, or entities benefiting from AI outputs. This paper introduces a novel concept of algorithmic obligations, proposing that AI developers be subject to proactive duties that ensure their models prevent copyright infringement before it occurs. Building on principles of obligations law traditionally applied to human actors, the paper suggests a shift from reactive enforcement to proactive legal requirements. AI developers would be legally mandated to incorporate copyright-aware mechanisms within their systems, turning optional safeguards into enforceable standards. These obligations could vary in implementation across international, EU, UK, and U.S. legal frameworks, creating a multi-jurisdictional approach to copyright compliance. This paper explores how the EU’s existing copyright framework, exemplified by the Copyright Directive (2019/790), could evolve to impose a duty of foresight on AI developers, compelling them to embed mechanisms that prevent infringing outputs. By drawing parallels to GDPR’s “data protection by design,” a similar principle could be applied to copyright law, where AI models are designed to minimize copyright risks. In the UK, post-Brexit text and data mining exemptions are seen as pro-innovation but pose risks to copyright protections. This paper proposes a balanced approach, introducing algorithmic obligations to complement these exemptions. AI systems benefiting from text and data mining provisions should integrate safeguards that flag potential copyright violations in real time, ensuring both innovation and protection. In the U.S., where copyright law focuses on human-centric works, this paper suggests an evolution toward algorithmic due diligence. AI developers would have a duty similar to product liability, ensuring that their systems do not produce infringing outputs, even if the outputs themselves cannot be copyrighted. This framework introduces a shift from post-infringement remedies to preventive legal structures, where developers actively mitigate risks. The paper also breaks new ground by addressing obligations surrounding the training data of large language models (LLMs). Currently, training data is often treated under exceptions such as the EU’s text and data mining provisions or U.S. fair use. However, this paper proposes a proactive framework where developers are obligated to verify and document the legal status of their training data, ensuring it is licensed or otherwise cleared for use. In conclusion, this paper advocates for an obligations-centered model that shifts AI-related copyright law from reactive litigation to proactive design. By holding AI developers to a heightened standard of care, this approach aims to prevent infringement at its source, addressing both the outputs of AI systems and the training processes that underlie them.Keywords: ip, technology, copyright, data, infringement, comparative analysis
Procedia PDF Downloads 183815 Europe's War on Refugees: The Increased Need for International Protection and Promotion of Migrant Rights
Authors: Rai Friedman
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The recent migrant crisis has revealed an unmet demand for increased international protection and promotion of migrant rights. Europe has found itself at the centre of the migration crisis, being the recipient to the largest number of asylum-seekers since the conclusion of the second World War. Rather than impart a unified humanitarian lens of offering legal protections, the Schengen territory is devising new, preventative measures to confront the influx of asylum-seekers. This paper will focus on the refugee crisis in Europe as it relates to the Central Mediterranean route. To do so, it will outline the increased need for international protection for migrant rights through analyzing historic human rights treaties and conventions; the formation of the current composition of the Schengen area; the evolutionary changes in policies and legal landscapes throughout Europe and the Central Mediterranean route; the vernacular transformation surrounding refugees, migrants, and asylum-seekers; and expose the gaps in international protection. It will also discuss Europe’s critical position, both geographically and conceptually, critiquing the notion of European victimization. Lastly, it will discuss the increased harm of preventative border measures and argue for tangible sustainability solutions through economic programming models in highly vulnerable countries. To do so, this paper will observe a case study in Algeria that has conceded to an economic programming model for forced migrants. In 2017 amid worker shortages, Algeria announced it would grant African migrants’ legal status to become agriculturalists and construction workers. Algeria is one of the few countries along the Central Mediterranean route that has adopted a law to govern foreign nationals’ conditions of entry, stay and circulation. Thereafter, it will provide recommendations for solutions for forced migration along the Central Mediterranean route and advocate for strengthened protections under international law.Keywords: refugees, migrants, human rights, middle east, Africa, mediterranean, international humanitarian law, policy
Procedia PDF Downloads 1103814 Maximising the Therapeutic Value of the Mental Capacity Act of Singapore for People Who Lack Legal Capacity
Authors: Kenji Gwee
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The Mental Capacity Act is a new legislation that allows for lasting powers of attorney and court-appointed deputies, in respect of people who lack legal capacity. While the UK Act, after which the Singapore Act is modeled, has been shown to be therapeutic to donors, the Singapore Act differs from its UK counterpart and it is unclear if the Singapore Act can be beneficial to donors as purported. The purpose of this study was to determine what the perceptions of three groups of stakeholders (patients, caregivers and psychiatrists) are about the aspects of the Mental Capacity Act that are therapeutic to donors. In addition, ways to increase the therapeutic value of the Act to donors are sought. A qualitative methodology was used and the research was guided by two theoretical frameworks: therapeutic jurisprudence and an interpretive constructive framework. Interviews with 12 psychiatrists, and focus groups with twenty three patients and seven caregivers showed agreement that, allowing donors to nominate more than one decision- maker, and whistle-blowing mechanisms for recourse for abuse, were therapeutic to donors. To further increase the therapeutic value of the Act, 2 suggestions were made: the Act should provide for (i) advanced healthcare directives- allowing donors to make advance decisions to refuse treatment, or cease existing treatment, and (ii) independent advocacy services- to have a case worker to represent people who have no family or friends and are thus unable to find suitable donees.Keywords: Mental Capacity Act, therapeutic jurisprudence, qualitative methodology, the UK Act
Procedia PDF Downloads 4083813 Policy Initiatives That Increase Mass-Market Participation of Fuel Cell Electric Vehicles
Authors: Usman Asif, Klaus Schmidt
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In recent years, the development of alternate fuel vehicles has helped to reduce carbon emissions worldwide. As the number of vehicles will continue to increase in the future, the energy demand will also increase. Therefore, we must consider automotive technologies that are efficient and less harmful to the environment in the long run. Battery Electric Vehicles (BEVs) have gained popularity in recent years because of their lower maintenance, lower fuel costs, and lower carbon emissions. Nevertheless, BEVs show several disadvantages, such as slow charging times and lower range than traditional combustion-powered vehicles. These factors keep many people from switching to BEVs. The authors of this research believe that these limitations can be overcome by using fuel cell technology. Fuel cell technology converts chemical energy into electrical energy from hydrogen power and therefore serves as fuel to power the motor and thus replacing heavy lithium batteries that are expensive and hard to recycle. Also, in contrast to battery-powered electric vehicle technology, Fuel Cell Electric Vehicles (FCEVs) offer higher ranges and lower fuel-up times and therefore are more competitive with electric vehicles. However, FCEVs have not gained the same popularity as electric vehicles due to stringent legal frameworks, underdeveloped infrastructure, high fuel transport, and storage costs plus the expense of fuel cell technology itself. This research will focus on the legal frameworks for hydrogen-powered vehicles, and how a change in these policies may affect and improve hydrogen fueling infrastructure and lower hydrogen transport and storage costs. These policies may also facilitate reductions in fuel cell technology costs. In order to attain a better framework, a number of countries have developed conceptual roadmaps. These roadmaps have set out a series of objectives to increase the access of FCEVs to their respective markets. This research will specifically focus on policies in Japan, Europe, and the USA in their attempt to shape the automotive industry of the future. The researchers also suggest additional policies that may help to accelerate the advancement of FCEVs to mass-markets. The approach was to provide a solid literature review using resources from around the globe. After a subsequent analysis and synthesis of this review, the authors concluded that in spite of existing legal challenges that have hindered the advancement of fuel-cell technology in the automobile industry in the past, new initiatives that enhance and advance the very same technology in the future are underway.Keywords: fuel cell electric vehicles, fuel cell technology, legal frameworks, policies and regulations
Procedia PDF Downloads 1173812 Shariah Perspective on Legal Framework and Practice of Margin Financing in Pakistan
Authors: Anees Tahir
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Margin financing plays a significant role in Pakistan's stock market (PSX), offering investors the opportunity to maximize profits by borrowing funds from financiers to purchase marginable stocks. However, this financial practice raises several Shariah-related concerns. The study follows legal doctrinal research methodology. It explains and analyzes the law of margin financing prevailing in PSX and compares it with the principles of Shariah. It also examines and investigates the practices of margin financing from the perspective of Shariah. As part of the study, the researcher has conducted structured interviews with the Shariah advisors of the finance industry, academicians, market practitioners, and regulators. Thus, the study analyzes the findings of interviews. This article explores the legal framework and practice of margin financing in Pakistan from a Shariah perspective. The article investigates various issues relating to margin financing, including the fundamental concern of interest-based lending, which contravenes Islamic principles. It also highlights the problematic subject matter of margin financing, often involving non-Shariah compliant securities. Additionally, the article addresses the restriction on proprietary rights and the problematic element of speculation associated with margin financing. To provide a Shariah-compliant alternative, the Securities and Exchange Commission of Pakistan (SECP) introduced Murabahah Shares Financing (MSF) in 2019. However, the focus of the market is still on conventional margin financing. In the opinion of the researcher, the effective implementation of MSF is imperative because in the absence of such an alternative, the faith sensitive investor will remain deprived of a level playing field, and he is unable to get required financing opportunities through a halal and Shariah-compliant manner. This article argues that margin financing in its current form is incompatible with Shariah principles and should be discontinued. It is recommended that the SECP should gradually phase out the use of margin financing and increase reliance on MSF to provide faith-sensitive and committed investors with Shariah-compliant financing options.Keywords: margin financing, marginable stocks, faith sensitive investor, Murabahah shares financing
Procedia PDF Downloads 713811 Managing Gender Based Violence in Nigeria: A Legal Conundrum
Authors: Foluke Dada
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The Prevalence of gender-based violence in Nigeria is of such concern and magnitude that the government has intervened by ratifying international instruments such as the convention on the elimination of all forms of discrimination against women, the declaration on the elimination of violence against women; the protocol to the African charter on human and people’s rights on the rights of women, etc. By promulgating domestic laws that sought to prevent the perpetration of Gender-based violence and also protect victims from future occurrences. Nigeria principally has two legal codes creating criminal offenses and punishments for breach of those offenses, the Criminal Code Law, applying to most states in Southern Nigeria and the Penal Code applying to states in Northern Nigeria. Individual State laws such as the Ekiti State and Lagos State Gender-Based Violence laws are also discussed. This paper addresses Gender-Based Violence in Nigeria and exposes the inadequacies in the laws and their application. The paper postulates that there is a need for more workable public policy that strengthens the social structure fortified by the law in order to engender the necessary changes and provide the opportunity for government to embark on grassroots-based advocacy that engage the victims and sensitize them of their rights and how they can enjoy some of the protections afforded by the laws.Keywords: gender, violence, human rights, law and policy
Procedia PDF Downloads 6113810 An Image Based Visual Servoing (IBVS) Approach Using a Linear-Quadratic Regulator (LQR) for Quadcopters
Authors: C. Gebauer, C. Henke, R. Vossen
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Within the Mohamed Bin Zayed International Robotics Challenge (MBZIRC) 2020, a team of unmanned aerial vehicles (UAV) is used to capture intruder drones by physical interaction. The challenge is motivated by UAV safety. The purpose of this work is to investigate the agility of a quadcopter being controlled visually. The aim is to track and follow a highly dynamic target, e.g., an intruder quadcopter. The following is realized in close range and the opponent has a velocity of up to 10 m/s. Additional limitations are given by the hardware itself, where only monocular vision is present, and no additional knowledge about the targets state is available. An image based visual servoing (IBVS) approach is applied in combination with a Linear Quadratic Regulator (LQR). The IBVS is integrated into the LQR and an optimal trajectory is computed within the projected three-dimensional image-space. The approach has been evaluated on real quadcopter systems in different flight scenarios to demonstrate the system's stability.Keywords: image based visual servoing, quadcopter, dynamic object tracking, linear-quadratic regulator
Procedia PDF Downloads 1503809 A Comparative Study of Malware Detection Techniques Using Machine Learning Methods
Authors: Cristina Vatamanu, Doina Cosovan, Dragos Gavrilut, Henri Luchian
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In the past few years, the amount of malicious software increased exponentially and, therefore, machine learning algorithms became instrumental in identifying clean and malware files through semi-automated classification. When working with very large datasets, the major challenge is to reach both a very high malware detection rate and a very low false positive rate. Another challenge is to minimize the time needed for the machine learning algorithm to do so. This paper presents a comparative study between different machine learning techniques such as linear classifiers, ensembles, decision trees or various hybrids thereof. The training dataset consists of approximately 2 million clean files and 200.000 infected files, which is a realistic quantitative mixture. The paper investigates the above mentioned methods with respect to both their performance (detection rate and false positive rate) and their practicability.Keywords: ensembles, false positives, feature selection, one side class algorithm
Procedia PDF Downloads 2923808 Modernizer'ness as Madness: A Comparative Historical Study of Emperor Tewodros II of Ethiopia and Sultan Selim III of Ottoman Turkey's Modernization Reforms
Authors: Seid Ahmed Mohammed, Nedim Yalansiz
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Many historians hardly gave due attention for historical comparison as their methods of study. They were still stunt supporter of the use of their own historical research method in their studies. But this method lacks the way to analyze some worldwide dynamics of events in comparative perspectives. Some dynamics like revolution, modernization, societal change and transformation needs broader analysis for broadening our historical knowledge’s by comparing and contrasting of the causes, courses and consequences of such dynamics historical developments in the world at large. In this paper, our study focuses up on ‘the dynamics of modernization’ and the challenge of modernity of the old regimes. For instance, countries like Turkey, Ethiopia, China, Russia, Iran, Afghanistan and Thailand have almost the same dynamics in facing the challenge of modernity. In such countries, the old regimes tried to introduce modernization and ‘reform from the above’ in order to tackle the gradual decline of the empire that faced strong challenge from the outside world. The other similarity of them was that as the rulers attempted to introduce the modernization reforms the old traditional and the religious institutions strongly opposed the reforms as the reforms alienated the power and prestige of the traditional classes. Similarly, the rules introduced modernization for maintaining their own unique socio-cultural and religious dynamics not as borrowing and acculturation of the west by complete destruction of their own. Therefore, this paper attempted to give a comparative analysis of two modernizers Tewodros II (1855-1868) of Ethiopia and Sultan Selim III (1739-1808) of Ottoman Turkey who tried to modernize their empire unfortunately they paid their precious life as a result of modernization.Keywords: comparative history, Ethiopia, modernization, Ottoman Turkey
Procedia PDF Downloads 2063807 The Impact of Corporate Governance Regulation in the Nigerian Banking Sector
Authors: Simisola I. Akintoye, Sunday K. Iyaniwura
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Recent global corporate failures have called for increase in the need to regulate corporate governance across the world. In Nigeria, the impact of corporate governance regulation in the banking sector has reached epidemic levels contributing to the country’s economic depression. This study critically evaluates Nigeria’s corporate governance regime and explores how weak regulation has impacted on the banking sector. By adopting a socio legal methodology, the study analyses both theoretical and empirical works from a socio-scientific point of view to examine the role of Nigeria’s legal, cultural and social arrangements in corporate governance regulation. The study reveals that Nigeria’s institutional arrangement has contributed to its weak system of corporate governance regulation with adverse effects on the banking sector. The research mainly impacts on current global corporate governance literature in sub-Saharan Africa by contributing to knowledge of the peculiarities of corporate governance regulation in different institutional jurisdictions. The particular focus on emerging economies such as Nigeria expands on the need for countries to develop a bespoke system of corporate governance regulation that takes into consideration the peculiarities of individual countries devoid of external influence.Keywords: banks, corporate governance, emerging economies, Nigeria
Procedia PDF Downloads 3243806 An Energy Efficient Clustering Approach for Underwater Wireless Sensor Networks
Authors: Mohammad Reza Taherkhani
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Wireless sensor networks that are used to monitor a special environment, are formed from a large number of sensor nodes. The role of these sensors is to sense special parameters from ambient and to make a connection. In these networks, the most important challenge is the management of energy usage. Clustering is one of the methods that are broadly used to face this challenge. In this paper, a distributed clustering protocol based on learning automata is proposed for underwater wireless sensor networks. The proposed algorithm that is called LA-Clustering forms clusters in the same energy level, based on the energy level of nodes and the connection radius regardless of size and the structure of sensor network. The proposed approach is simulated and is compared with some other protocols with considering some metrics such as network lifetime, number of alive nodes, and number of transmitted data. The simulation results demonstrate the efficiency of the proposed approach.Keywords: underwater sensor networks, clustering, learning automata, energy consumption
Procedia PDF Downloads 3613805 Applied Spatial Mapping and Monitoring of Illegal Landfills for Deprived Urban Areas in Romania
Authors: Șercăianu Mihai, Aldea Mihaela, Iacoboaea Cristina, Luca Oana, Nenciu Ioana
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The rise and mitigation of unauthorized illegal waste dumps are a significant global issue within waste management ecosystems, impacting disadvantaged communities. Globally, including in Romania, many individuals live in houses without legal recognition, lacking ownership or construction permits, in areas known as "informal settlements." An increasing number of regions and cities in Romania are struggling to manage their illegal waste dumps, especially in the context of increasing poverty and lack of regulation related to informal settlements. One such informal settlement is located at the end of Bistra Street in Câlnic, within the Reșița Municipality of Caras Severin County. The article presents a case study that focuses on employing remote sensing techniques and spatial data to monitor and map illegal waste practices, with subsequent integration into a geographic information system tailored for the Reșița community. In addition, the paper outlines the steps involved in devising strategies aimed at enhancing waste management practices in disadvantaged areas, aligning with the shift toward a circular economy. Results presented in the paper contain a spatial mapping and visualization methodology calibrated with in situ data collection applicable for identifying illegal landfills. The emergence and neutralization of illegal dumps pose a challenge in the field of waste management. These approaches, which prove effective where conventional solutions have failed, need to be replicated and adopted more wisely.Keywords: informal settlements, GIS, waste dumps, waste management, monitoring
Procedia PDF Downloads 873804 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District
Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá
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In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.Keywords: compliance costs, SAF-T accounting, SME, Portugal
Procedia PDF Downloads 783803 Disclosing a Patriarchal Society: A Socio-Legal Study on the Indigenous Women's Involvement in Natural Resources Management in Kasepuhan Cirompang
Authors: Irena Lucy Ishimora, Eva Maria Putri Salsabila
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The constellation on Indonesian Legal System that varies shows a structural injustice – as a result of patriarchy – exists from the biggest range as a country to the smallest such as a family. Women in their lives, carry out excessive responsibilities in the community. However, the unequal positions between men and women in the society restrain women to fulfill their constructed role. Therefore, increasing the chance for women to become the victim of structural injustice. The lack of authority given to women and its effects can be seen through a case study of the Cirompang Indigenous Women’s involvement in natural resources management. The decision to make the Mount Halimun-Salak as a National Park and the expansion itself did not involve nor consider the existence of indigenous people (Kasepuhan Ciromopang) – especially the women’s experience regarding natural resources management – has been significantly impacting the fulfillment of the indigenous women’s rights. Moreover, the adat law that still reflects patriarchy, made matters worse because women are restricted from expressing their opinion. The writers explored the experience of Cirompang indigenous women through in-depth interviews with them and analyzed it with several theories such as ecofeminism, woman’s access to land and legal pluralism. This paper is important to show how the decision and expansion of the National Park reduced the rights of access to land, natural resources, expressing an opinion, and participating in development. Reflecting on the Cirompang Indigenous Women’s conditions on natural resources management, this paper aims to present the implications of the regulations that do not acknowledge Indigenous women’s experience and the proposed solutions. First, there should be an integration between the law regarding indigenous people and traditional rights in a regulation to align the understanding of indigenous people and their rights. Secondly, Indonesia as a country that’s rich with diversity should ratify the ILO Convention no 169 to reaffirm the protection of Indigenous people’s rights. Last, considering the position of indigenous women that still experienced unjustness in the community, the government and NGOs must collaborate to provide adequate assistance for them.Keywords: Cirompang indigenous women, indigenous women’s rights, structural injustice, women access to land
Procedia PDF Downloads 2143802 Ethical 'Spaces': A Critical Analysis of the Medical, Ethical and Legal Complexities in the Treatment and Care of Unidentified and Critically Incapacitated Victims Following a Disaster
Authors: D. Osborn, L. Easthope
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The increasing threat of ‘marauding terror,' utilising improvised explosive devices and firearms, has focused the attention of policy makers and emergency responders once again on the treatment of the critically injured patient in a highly volatile scenario. Whilst there have been significant improvements made in the response and lessons learned from recent disasters in the international disaster community there still remain areas of uncertainty and a lack of clarity in the care of the critically injured. This innovative, longitudinal study has at its heart the aim of using ethnographic methods to ‘slow down’ the journey such patients will take and make visible the ethical complexities that 2017 technologies, expectations and over a decade of improved combat medicine techniques have brought. The primary researcher, previously employed in the hospital emergency management environment, has closely followed responders as they managed casualties with life-threatening injuries. Ethnographic observation of Exercise Unified Response in March 2016, exposed the ethical and legal 'vacuums' within a mass casualty and fatality setting, specifically the extrication, treatment and care of critically injured patients from crushed and overturned train carriages. This article highlights a gap in the debate, evaluation, planning and response to an incident of this nature specifically the incapacitated, unidentified patients and the ethics of submitting them to the invasive ‘Disaster Victim Identification’ process. Using a qualitative ethnographic analysis, triangulating observation, interviews and documentation, this analysis explores the gaps and highlights the next stages in the researcher’s pathway as she continues to explore with emergency practitioners some of this century’s most difficult questions in relation to the medico-legal and ethical challenges faced by emergency services in the wake of new and emerging threats and medical treatment expectations.Keywords: ethics, disaster, Disaster Victim Identification (DVI), legality, unidentified
Procedia PDF Downloads 1923801 Restorative Justice to the Victims of Terrorism in the Criminal Justice System of India
Authors: Sumanta Meher, Gaurav Shukla
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The torments of the victims of terrorism have not only confined to loss of life and limp but also includes the physiological trauma to the innocent victims. The physical wounds may heal, but the trauma remains in the mind and heart of the victims and their loved ones; however, one should not deny that these terrorist activities affect to a major extent to their livelihood. To protect their human rights and restore the shattered lives of the victims of terrorism all the Nations beyond their differences have to show solidarity and frame a comprehensive restorative policy with an effective implementing mechanism. The General Assembly of United Nations, through its several resolutions, has appealed Nations to show solidarity and also committed to helping the Members State to frame the law and policy to support the victims of terrorism. To achieve the objectives of the resolutions adopted by the United Nations, the Indian legislators in 2008 amended the Code of Criminal Procedure, 1973 and incorporated Section 357A to provide financial assistance to the victims of terrorism. In India, the contemporary developments in the victims’ oriented studies have increased the dimension of the traditional criminal justice systems to protect the rights of the victims. In this regard, the paper has ascertained the Indian legal framework in respect to the restorative justice to the victims of terrorism and also addressed the question as to whether the statutory provisions and enforcement mechanisms are efficient enough to protect the human rights of the victims of terrorism. For that purpose, the paper has analyzed the International instruments and the reports with regard to the compensation to the victims of terrorist attacks, with that, the article also evaluates the initiatives of United Nations to help Members State to frame the law and policies to support the victims of terrorism. The study also made an attempt to critically analyze the legal provisions of compensation and rehabilitation of the victims of terrorist attacks in India and whether they are in alignment with the International standards. While concluding, the paper has made an endeavor for a robust legal framework towards the restorative justice for the victims of terrorism in India.Keywords: victims of terrorism, restorative justice, human rights, criminal justice system of India
Procedia PDF Downloads 1603800 Ultra-Reliable Low Latency V2X Communication for Express Way Using Multiuser Scheduling Algorithm
Authors: Vaishali D. Khairnar
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The main aim is to provide lower-latency and highly reliable communication facilities for vehicles in the automobile industry; vehicle-to-everything (V2X) communication basically intends to increase expressway road security and its effectiveness. The Ultra-Reliable Low-Latency Communications (URLLC) algorithm and cellular networks are applied in combination with Mobile Broadband (MBB). This is particularly used in express way safety-based driving applications. Expressway vehicle drivers (humans) will communicate in V2X systems using the sixth-generation (6G) communication systems which have very high-speed mobility features. As a result, we need to determine how to ensure reliable and consistent wireless communication links and improve the quality to increase channel gain, which is becoming a challenge that needs to be addressed. To overcome this challenge, we proposed a unique multi-user scheduling algorithm for ultra-massive multiple-input multiple-output (MIMO) systems using 6G. In wideband wireless network access in case of high traffic and also in medium traffic conditions, moreover offering quality-of-service (QoS) to distinct service groups with synchronized contemporaneous traffic on the highway like the Mumbai-Pune expressway becomes a critical problem. Opportunist MAC (OMAC) is a way of proposing communication across a wireless communication link that can change in space and time and might overcome the above-mentioned challenge. Therefore, a multi-user scheduling algorithm is proposed for MIMO systems using a cross-layered MAC protocol to achieve URLLC and high reliability in V2X communication.Keywords: ultra-reliable low latency communications, vehicle-to-everything communication, multiple-input multiple-output systems, multi-user scheduling algorithm
Procedia PDF Downloads 883799 The Role of Institutional Quality and Institutional Quality Distance on Trade: The Case of Agricultural Trade within the Southern African Development Community Region
Authors: Kgolagano Mpejane
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The study applies a New Institutional Economics (NIE) analytical framework to trade in developing economies by assessing the impacts of institutional quality and institutional quality distance on agricultural trade using a panel data of 15 Southern African Development Community (SADC) countries from the years 1991-2010. The issue of institutions on agricultural trade has not been accorded the necessary attention in the literature, particularly in developing economies. Therefore, the paper empirically tests the gravity model of international trade by measuring the impact of political, economic and legal institutions on intra SADC agricultural trade. The gravity model is noted for its exploratory power and strong theoretical foundation. However, the model has statistical shortcomings in dealing with zero trade values and heteroscedasticity residuals leading to biased results. Therefore, this study employs a two stage Heckman selection model with a Probit equation to estimate the influence of institutions on agricultural trade. The selection stages include the inverse Mills ratio to account for the variable bias of the gravity model. The Heckman model accounts for zero trade values and is robust in the presence of heteroscedasticity. The empirical results of the study support the NIE theory premise that institutions matter in trade. The results demonstrate that institutions determine bilateral agricultural trade on different margins with political institutions having positive and significant influence on bilateral agricultural trade flows within the SADC region. Legal and economic institutions have significant and negative effects on SADC trade. Furthermore, the results of this study confirm that institutional quality distance influences agricultural trade. Legal and political institutional distance have a positive and significant influence on bilateral agricultural trade while the influence of economic, institutional quality is negative and insignificant. The results imply that nontrade barriers, in the form of institutional quality and institutional quality distance, are significant factors limiting intra SADC agricultural trade. Therefore, gains from intra SADC agricultural trade can be attained through the improvement of institutions within the region.Keywords: agricultural trade, institutions, gravity model, SADC
Procedia PDF Downloads 1483798 Torture and Turkey: Legal Situation Related to Torture in Turkey and the Issue of Impunity of Torture
Authors: Zeynep Üskül Engin
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Looking upon the world’s history, one can easily understand that the most drastic and evil comes to the human from his own kind. Human, proving that Hobbs was actually right, finally have agreed on taking some necessary measures after the destructive effects of the great World Wars. Surely after this, human rights have been more commonly mentioned in written form and now the priority of the values and goals of a democratic society is to protect its individuals. Due to this fact, the right of living is found to be valuable and all the existing forms of torture, anti-human and humiliating activities have been banned. Turkey, having signed the international papers of human rights, has aimed for eliminating torture through changing its laws and regulations to a certain extent. Monitoring Turkey’s experience, it is likely to say that during certain periods of time systematic torture has been applied. The urge to enter the European Union and verdicts against Turkey, have led to considerable progress in human rights. Besides, changes in law and the comprehensive training for the police, judges, medical and prison staff have resulted in positive improvement related to this issue. Certainly, this current legal update does not completely mean the total elimination of the practice of torture; however, in the commitment of this crime, the ones who have committed are standing a trial and facing severe punishments. In this article, Turkey, with a notorious reputation in international arena is going to be examined through its policy towards torture and defects in practice.Keywords: torture, human rights, impunity of torture, sociology
Procedia PDF Downloads 4633797 A Case Study Using Sounds Write and The Writing Revolution to Support Students with Literacy Difficulties
Authors: Emilie Zimet
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During our department meetings for teachers of children with learning disabilities and difficulties, we often discuss the best practices for supporting students who come to school with literacy difficulties. After completing Sounds Write and Writing Revolution courses, it seems there is a possibility to link approaches and still maintain fidelity to a program and provide individualised instruction to support students with such difficulties and disabilities. In this case study, the researcher has been focussing on how best to use the knowledge acquired to provide quality intervention that targets the varied areas of challenge that students require support in. Students present to school with a variety of co-occurring reading and writing deficits and with complementary approaches, such as The Writing Revolution and Sounds Write, it is possible to support students to improve their fundamental skills in these key areas. Over the next twelve weeks, the researcher will collect data on current students with whom this approach will be trialled and then compare growth with students from last year who received support using Sounds-Write only. Maintaining fidelity may be a potential challenge as each approach has been tested in a specific format for best results. The aim of this study is to determine if approaches can be combined, so the implementation will need to incorporate elements of both reading (from Sounds Write) and writing (from The Writing Revolution). A further challenge is the time length of each session (25 minutes), so the researcher will need to be creative in the use of time to ensure both writing and reading are targeted while ensuring the programs are implemented. The implementation will be documented using student work samples and planning documents. This work will include a display of findings using student learning samples to demonstrate the importance of co-targeting the reading and writing challenges students come to school with.Keywords: literacy difficulties, intervention, individual differences, methods of provision
Procedia PDF Downloads 543796 Law and its Implementation and Consequences in Pakistan
Authors: Amir Shafiq, Asif Shahzad, Shabbar Mehmood, Muhammad Saeed, Hamid Mustafa
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Legislation includes the law or the statutes which is being reputable by a sovereign authority and generally can be implemented by the courts of law time to time to accomplish the objectives. Historically speaking upon the emergence of Pakistan in 1947, the intact laws of the British Raj remained effective after ablution by Islamic Ideology. Thus, there was an intention to begin the statutes book afresh for Pakistan's legal history. In consequence thereof, the process of developing detailed plans, procedures and mechanisms to ensure legislative and regulatory requirements are achieved began keeping in view the cultural values and the local customs. This article is an input to the enduring discussion about implementing rule of law in Pakistan whereas; the rule of law requires the harmony of laws which is mostly in the arrangement of codified state laws. Pakistan has legal plural civilizations where completely different and independent systems of law like the Mohammadan law, the state law and the traditional law exist. The prevailing practiced law in Pakistan is actually the traditional law though the said law is not acknowledged by the State. This caused the main problem of the rule of law in the difference between the state laws and the cultural values. These values, customs and so-called traditional laws are the main obstacle to enforce the State law in true letter and spirit which has caused dissatisfaction of the masses and distrust upon the judicial system of the country.Keywords: consequences, implement, law, Pakistan
Procedia PDF Downloads 4333795 Citizen Becoming: ‘In-between’ State and Tibetan Self-Fashioning (1946- 1986)
Authors: Noel Mariam George
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This paper explores the history of Tibetan citizenship, one of the primary non-partition refugee communities, and their negotiation of 'in-betweenness' as a mode of political and legal belonging in India. While South Asian citizenship histories have primarily centered around the 1947 and 1971 Partitions, this paper uncovers an often-overlooked period, spanning the 1950s, 60s, and 70s, when Tibetans began to assert their claims within the Indian state. This paper challenges the conventional teleological narrative of partition by highlighting a distinct period when the Indian state negotiated boundaries of belonging for non-partition refugees differently. It explores how Tibetans occupied an 'in-between' status, existing as both foreigners and potential citizens, thereby complicating the traditional citizen-refugee binary. Moreover, it underscores that citizenship during this era was not solely determined by legal frameworks. Instead, it was a dynamic process shaped by historical contexts, practices, and relationships. Tibetans pursued citizen-like claims through legal battles, lobbying, protests, volunteering, and collective solidarity, revealing citizenship as an 'act' embedded in their daily lives. Tibetan liminality is characterized by their simultaneous maintenance of exile identity and pursuit of citizen-like claims in India. The cautious Indian state, reluctant to label Tibetans as either 'refugees' or 'citizens,' has contributed to this liminal status. This duality has intensified Tibetans' precarity but has also led to creative and transformative practices that have expanded the boundaries of democracy and citizenship in India. Beyond traditional narratives of Indian benevolence, this paper scrutinizes the geopolitical factors driving Indian support for Tibetans. Additionally, it challenges 'common-sensical' narratives by demonstrating how Tibetans strategically navigated Indian citizenship. Using archival sources from the British Library and the National Archives in London and Delhi along with digitized materials, the paper reveals citizenship as a multi-faceted historical process. It examines how Tibetans exercised agency within the Indian state despite their liminal status.Keywords: citizenship, borderlands, forced displacement, refugees in India
Procedia PDF Downloads 763794 The Transfer of Low-Cost Housing in South Africa: Problems and Impediments
Authors: Gert Van Schalkwyk, Chris Cloete
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South Africa is experiencing a massive housing backlog in urban low-cost housing. A backlog in the transfer of low-cost housing units is exacerbated by various impediments and delays that exist in the current legal framework. Structured interviews were conducted with forty-five practicing conveyancers and fifteen deeds office examiners at the Deeds Office in Pretoria, South Africa. One of the largest, the Deeds Office in Pretoria implements a uniform registration process and can be regarded as representative of other deeds offices in South Africa. It was established that a low percentage of low-cost properties are freely transferable. The main economic impediments are the absence of financing and the affordability or payment of rates and taxes to local government. Encroachment of buildings on neighboring stands caused by the enlargement of existing small units on small stands also causes long-term unresolved legal disputes. In addition, as the transfer of properties is dependent on the proper functioning of administrative functions of various government departments, the adverse service delivery of government departments hampers transfer. Addressing the identified problems will contribute to a more sustainable process for the transfer of low-cost housing units in South Africa.Keywords: conveyancing, low-cost housing, South Africa, tenure, titling, transfer
Procedia PDF Downloads 1353793 Absolute Liability in International Human Rights Law
Authors: Gassem Alfaleh
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In Strict liability, a person can be held liable for any harm resulting from certain actions or activities without any mistake. The liability is strict because a person can be liable when he or she commits any harm with or without his intention. The duty owed is the duty to avoid causing the plaintiff any harm. However, “strict liability is imposed at the International level by two types of treaties, namely those limited to giving internal effect to treaty provisions and those that impose responsibilities on states. The basic principle of strict liability is that there is a liability on the operator or the state (when the act concerned is attributable to the state) for damage inflicted without there being a need to prove unlawful behavior”. In international human rights law, strict liability can exist when a defendant is in legal jeopardy by virtue of an internationally wrongful act, without any accompanying intent or mental state. When the defendant engages in an abnormally dangerous activity against the environment, he will be held liable for any harm it causes, even if he was not at fault. The paper will focus on these activities under international human rights law. First, the paper will define important terms in the first section of the paper. Second, it will focus on state and non-state actors in terms of strict liability. Then, the paper will cover three major areas in which states should be liable for hazardous activities: (1) nuclear energy, (2) maritime pollution, (3) Space Law, and (4) other hazardous activities which damage the environment.Keywords: human rights, law, legal, absolute
Procedia PDF Downloads 1483792 Cross-Knowledge Graph Relation Completion for Non-Isomorphic Cross-Lingual Entity Alignment
Authors: Yuhong Zhang, Dan Lu, Chenyang Bu, Peipei Li, Kui Yu, Xindong Wu
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The Cross-Lingual Entity Alignment (CLEA) task aims to find the aligned entities that refer to the same identity from two knowledge graphs (KGs) in different languages. It is an effective way to enhance the performance of data mining for KGs with scarce resources. In real-world applications, the neighborhood structures of the same entities in different KGs tend to be non-isomorphic, which makes the representation of entities contain diverse semantic information and then poses a great challenge for CLEA. In this paper, we try to address this challenge from two perspectives. On the one hand, the cross-KG relation completion rules are designed with the alignment constraint of entities and relations to improve the topology isomorphism of two KGs. On the other hand, a representation method combining isomorphic weights is designed to include more isomorphic semantics for counterpart entities, which will benefit the CLEA. Experiments show that our model can improve the isomorphism of two KGs and the alignment performance, especially for two non-isomorphic KGs.Keywords: knowledge graphs, cross-lingual entity alignment, non-isomorphic, relation completion
Procedia PDF Downloads 1243791 The Two Layers of Food Safety and GMOs in the Hungarian Agricultural Law
Authors: Gergely Horváth
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The study presents the complexity of food safety dividing it into two layers. Beyond the basic layer of requirements, there is a more demanding higher level linked with quality and purity aspects. It would be important to give special prominence to both layers, given that massive illnesses are caused by foods even though officially licensed. Then the study discusses an exciting safety challenge stemming from the risks of genetically modified organisms (GMOs). Furthermore, it features legal case examples that illustrate how certain liability questions are solved or not yet decided in connection with the production of genetically modified crops. In addition, a special kind of land grabbing, more precisely land grabbing from non-GMO farming systems can also be noticed as well as a new phenomenon eroding food sovereignty. Coexistence, the state where organic, conventional, and GM farming systems are standing alongside each other is an unsuitable experiment that cannot be successful, because of biophysical reasons (such as cross-pollination). Agricultural and environmental lawyers both try to find the optimal solution. Agri-environmental measures are introduced as a special subfield of law maintaining also food safety. The important steps of agri-environmental legislation are aiming at the protection of natural values, the environmental media and strengthening food safety as well, practically the quality of agricultural products intended for human consumption. The major findings of the study focus on searching for the appropriate approach capable of solving the security and safety problems of food production. The most interesting concepts of the Hungarian national and EU food law legislation are analyzed in more detail with descriptive, analytic and comparative methods.Keywords: food law, food safety, food security, GMO, Genetically Modified Organisms, agri-environmental measures
Procedia PDF Downloads 438