Search results for: legal psychology
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 2312

Search results for: legal psychology

1772 Comparing Nonverbal Deception Detection of Police Officers and Human Resources Students in the Czech Republic

Authors: Lenka Mynaříková, Hedvika Boukalová

Abstract:

The study looks at the ability to detect nonverbal deception among police officers and management students in the Czech Republic. Respondents from police departments (n=197) and university students of human resources (n=161) completed a deception detection task and evaluated veracity of the statements of suspects in 21 video clips from real crime investigations. Their evaluations were based on nonverbal behavior. Voices in the video clips were modified so that words were not recognizable, yet paraverbal voice characteristics were preserved. Results suggest that respondents have a tendency to lie bias based on their profession. In the evaluation of video clips, stereotypes also played a significant role. The statements of suspects of a different ethnicity, younger age or specific visual features were considered deceitful more often. Research might be beneficial for training in professions that are in need of deception detection techniques.

Keywords: deception detection, police officers, human resources, forensic psychology, forensic studies, organizational psychology

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1771 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

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1770 The Influence of Advertising in the Respect of the Right to Adequate Food: Some Notes regarding the Portuguese Legal Framework

Authors: Susana Almeida

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The right to adequate food is a human right protected under several international human rights treaties of universal or regional application. In addition, this social right is – as we intend to demonstrate – guaranteed under the Portuguese Constitution. Therefore, in order to assure the protection of this right, the Portuguese State must not only abstain from interfering with this human right (negative obligation) but also take action to secure the human right to adequate food (positive obligation). In this context, the Portuguese State has developed several governmental policies, such as taxing sugary drinks, setting the maximum amount of salt in the bread or creating the National Program for the Promotion of Healthy Food. Nevertheless, we intend to demonstrate that special attention should be given to advertising, as advertisements have an extreme influence on the consumers' decisions and hence on the food decisions. In this paper, besides explaining the cross construction of the human right to adequate food, we aim to examine the Advertising Portuguese Code and to study the several provisions that could be held by the Portuguese consumer to challenge some advertisements due to the violation of the right to health and the right to adequate food. Moreover, having in mind the influence of advertising on the food decisions and the serious problems that unhealthy food may bring (e.g., child obesity), one should ask if this legal framework should not be reviewed in order to lay out some restrictions on advertising, namely setting advices like in alcohol advertisements.

Keywords: advertising code, consumer law, right to adequate food, social human right

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1769 Validation of a Questionnaire to Measure Fluid Experience in Practical Shooting and Its Relationship with Sports Performance

Authors: Nelson Lay, Felipe Vallejo

Abstract:

The objective of this study is to determine the psychometric properties of a questionnaire to measure Fluid Experience in the practical sport shooting. Also, associate this variable with the performance levels of a group of athletes who are competitors in the discipline. The study included the participation of 18 shooters belonging to sports shooting clubs. Initially semi-structured interviews were conducted to observe the manifestation of the dimensions of the Fluid Experience. Based on these interviews, a self-report sheet was elaborated (feedback sheet). Then, through a correlational design, the association between the elaborated Fluid Experience Psychometric Questionnaire, the score assigned to the responses of the feedback sheet and the scores of the round of shots made by the participants was evaluated. The data were collected, on two different occasions, which implied a variation in the score of the Fluid Experience Questionnaire for each subject in both executions. The results showed a positive association between variations in sports performance and those of the Fluid Experience level.

Keywords: flow psychology, sports psychology, states of conscience, sports performance

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1768 The Future of Truth and Lies in the Context of Technology-Mediated Environments

Authors: James P. Takona

Abstract:

Most of the global population has never lived through a pandemic, and thus there is so much that remains unknown about students' capacity for resiliency under such environments and circumstances and what a timeline for full recovery will look like. The session will guide participants to focus on misinformation and disinformation in the context of recent crisis events, with specific reference to how information flows across. Particular focus will be given to the flow of information in mediated technology and platforms with particular reference to K-12 and teacher preparation program environments. The paper will draw on theories and responses from the sociology of disaster, the social psychology of rumoring, and published studies on disinformation and misinformation. Applications will be identified and applied in the context of online information-sharing during crisis events. The session will offer the application of the Center for Contagious Diseases' Crisis and Emergency Risk Communication model to understand the themes and evolution of misinformation and disinformation. The paper will invite session participants to suggest and interact with raised challenges on the impact of dis-and misinformation.

Keywords: Sociology of disaster, misinformation, dis-information, Social Psychology of rumors

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1767 Europe's War on Refugees: The Increased Need for International Protection and Promotion of Migrant Rights

Authors: Rai Friedman

Abstract:

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

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1766 Positive Psychology and Parenting: A Case Study

Authors: Victor William Harris

Abstract:

Objective. This study examined the impact of the Positive Behavioral Management Skills (PBMS) online educational program on participants (n = 624) in a Southeastern region of the United States. The PBMS program incorporates established positive psychology behavioral management principles with new research-based practices designed to promote healthy and satisfying relationships between adults and children while constructively managing and preventing problematic behavior. Additionally, the PBMS program assists parents and teachers in recognizing the motivations behind a wide range of misbehaviors. The program also offers to forewarn some of the most common mistakes (or “parent traps”) in child behavioral management and describes how they can be avoided. It also describes how to recognize and capitalize on “teachable moments,” which are indispensable in the developmental process. Design. A retrospective-pre-test-then-post-test design was used to reduce response shift bias when assessing knowledge and skill intervention outcomes for twenty-two behavioral management variables. Results. The PBMS program was shown to be effective for increasing knowledge and skills related to managing misbehavior while reinforcing interpersonal relationships and fostering a sense of responsibility and capability within the child. Large standardized mean effect size changes from before to after program intervention was documented for PBMS participants on all twenty-two variables studied. Conclusion. The PBMS program showed initial positive outcomes to assist participants in the sample studied to increase their knowledge and skills in managing child behavior successfully. Implications for parents, educators and practitioners are discussed.

Keywords: behavioral management, discipline, parent education, positive parenting, positive psychology-parenting

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1765 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

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1764 FengShui Paradigm as Philosophy of Sustainable Design

Authors: E. Erdogan, H. A. Erdogan

Abstract:

FengShui, an old Chinese discipline, dates back to more than 5000 years, is one of the design principles that aim at creating habitable and sustainable spaces in harmony with nature by systematizing data within its own structure. Having emerged from Chinese mysticism and embodying elements of faith in its principles, FengShui argues that the positive energy in the environment channels human behavior and psychology. This argument is supported with the thesis of quantum physics that ‘everything is made up of energy’ and gains an important place. In spaces where living and working take place with several principles and systematized rules, FengShui promises a happier, more peaceful and comfortable life by influencing human psychology, acts, and soul as well as the professional and social life of the individual. Observing these design properties in houses, workplaces, offices, the environment, and daily life as a design paradigm is significant. In this study, how FengShui, a Central Asian culture emanated from Chinese mysticism, shapes design and how it is used as an element of sustainable design will be explained.

Keywords: Feng Shui, design principle, sustainability, philosophy

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1763 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

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1762 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

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1761 Socio-Psychological Significance of Vandalism in the Urban Environment: Destruction, Modernization, Communication

Authors: Olga Kruzhkova, Irina Vorobyeva, Roman Porozov

Abstract:

Vandalism is a common phenomenon, but its definition is still not clearly defined. In the public sense, vandalism is the blatant cases of pogroms in cemeteries, destruction of public places (regardless of whether these actions are authorized), damage to significant objects of culture and history (monuments, religious buildings). From a legal point of view, only such an act can be called vandalism, which is aimed at 'desecrating buildings or other structures, damaging property on public transport or in other public places'. The key here is the notion of public property that is being damaged. In addition, the principal is the semantics of messages, expressed in a kind of sign system (drawing, inscription, symbol), which initially threatens public order, the calmness of citizens, public morality. Because of this, the legal qualification of vandalism doesn’t include a sufficiently wide layer of environmental destructions that are common in modern urban space (graffiti and other damage to private property, broken shop windows, damage to entrances and elevator cabins), which in ordinary consciousness are seen as obvious facts of vandalism. At the same time, the understanding of vandalism from the position of psychology implies an appeal to the question of the limits of the activity of the subject of vandalism and his motivational basis. Also recently, the discourse on the positive meaning of some forms of vandalism (graffiti, street-art, etc.) has been activated. But there is no discussion of the role and significance of vandalism in public and individual life, although, like any socio-cultural and socio-psychological phenomenon, vandalism is not groundless and meaningless. Our aim of the study was to identify and describe the functions of vandalism as a socio-cultural and socio-psychological phenomenon of the life of the urban community, as well as personal determinants of its manifestations. The study was conducted in the spatial environment of the Russian megalopolis (Ekaterinburg) by photographing visual results of vandal acts (6217 photos) with subsequent trace-assessment and image content analysis, as well as diagnostics of personal characteristics and motivational basis of vandal activity of possible subjects of vandalism among youth. The results of the study allowed to identify the functions of vandalism at the socio-environmental and individual-subjective levels. The socio-environmental functions of vandalism include the signaling function, the function of preparing of social changes, the constructing function, and the function of managing public moods. The demonstrative-protest function, the response function, the refund function, and the self-expression function are assigned to the individual-subjective functions of vandalism. A two-dimensional model of vandal functions has been formed, where functions are distributed in the spaces 'construction reconstruction', 'emotional regulation/moral regulation'. It is noted that any function of vandal activity at the individual level becomes a kind of marker of 'points of tension' at the social and environmental level. Acknowledgment: The research was supported financially by Russian Science Foundation, (Project No. 17-18-01278).

Keywords: destruction, urban environment, vandal behavior, vandalism, vandalism functions

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1760 The Intense Fascination of Ancient Egypt: A Cross-Cultural Phenomenological Study

Authors: Patrick Andrew McCoy

Abstract:

The intense fascination with ancient Egypt has persisted for thousands of years and across cultures globally, known popularly as Egyptomania,’ ‘Tutmania,’ ‘Mummymania,’ and ‘Orientalism. A review of the literature indicates psychological themes for its behavior are curiosity, escapism, existentialism, religiosity and spirituality, and cultural, racial, and ethnic identity. A mixed-methods study is initiated with established tools to explore these themes and discover additional motivators. Objectives: The purpose of the study is to explore the themes underlying the intense fascination of ancient Egypt. The abstract themes of the fascination of ancient Egypt are cross-cultural phenomena that motivate people in their interactions with other cultures. These interactions have both been beneficial and combative. Methodology: A mixed methods research study is designed where quantitative (QUAN) survey of participants’ strong fascination with ancient Egypt, within psychological themes derived from a review of the literature. The qualitative (QUAL) survey consists of open-ended questions to explore participants’ exposure to ancient Egypt that may have influenced their fascination and their behaviors resulting from the phenomenon. The themes are explored in QUAN data and QUAL data to discover what themes are established and inferred the psychological motivations of the phenomenon. Main Contributions: This study will provide more information on several scientific disciplines, including psychology, anthropology, Egyptology, and tourism. This study seeks to benefit the tourism industry for not only in Egypt but hopefully with generalizability of cultural tourist industries in other countries.

Keywords: cross-cultural psychology, international psychology, mixed-methods, identity, ancient Egypt, phenomenology, escapism, curiosity, existentialism, religiosity, spirituality

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1759 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

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1758 Results and Insights from a Developmental Psychology Study on the Presentation of Juvenility in Punk Fanzines

Authors: Marc Dietrich

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Youth cultures like Punk as much as media relevant to the specific scenes associated with them offer ample opportunity for young people or juvenile adults to construct their personal identities. However, developmental psychology has largely neglected such identity construction processes during the last decades. Such was not always the case: Early developmental psychologists intensely studied youth cultures and their meaningful objects and media in the early 20th century but lost interest when cultural studies and the social sciences occupied the field after World War II. Our project Constructions of Juvenility and Generation(ality), funded by the German Federal Ministry for Education and Research, reintegrates the study of youth cultures and their meaningful objects and media in a developmental psychology perspective. We present an empirical study of the ways in which youth, juvenility, and generation (ality) are constructed and negotiated in underground media like punk fanzines (a portmanteau of fan and magazine), including both semantic and aesthetic aspects of these construction processes within punk culture. The fanzine sample was accessed by the theoretical sampling strategy typical for GTM studies. Acknowledging fanzines as artful self-produced media by scene members for scene members, we conceptualize them as authentic documents of scene norms and values. Drawing on an analysis of both text and (cover) images in Punk fanzines published in Germany (and within a sample dating from 1981 until 2015) using a novel Visual Grounded Theory approach, we found that: a) Juvenility is a highly contested concept in punk culture. Its semantic quality and valuation varies with the perspectives present within the culture (e.g. embryo punks versus older punks); b) Juvenility is constructed as having energy and being socio-critical that does not depend on biological age; c) Juvenility is regarded not an ideal per se in German Punk culture; Punk culture constructs old age in a largely positive way (e.g., as marker of being real and a historical innovator); d) Juvenility is constructed as a habit that should be kept for life as it is constantly adapted to individual biographical trajectories like specific job situations or having a family. Consequently, identity negotiation as documented in the zines attempts to balance subculturally driven perspectives on life and society with the pragmatic requirements of a bourgeois life. The proposed paper will present the main results of this large-scale study of punk fanzines and show how developmental psychology perspectives as represented in the novel methodology applied in it can advance the study of youth cultures.

Keywords: construction of juvenility, developmental psychology, visual GTM, youth culture, fanzines

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1757 Awareness of Turkish Cypriots on Domestic Violence: Exploratory Study of Cultural Influence on Public Health

Authors: Nazif Fuat Turkmen

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Domestic violence is the most common form of violence that risks the health and psychological well-being of victims and its witnesses. Psychology as a scientific field has made contributions in research, exploration, assessment, intervention, and prevention of domestic violence. The present study will be exploring the level of recognition of Turkish Cypriots on domestic violence and their understanding about it in general terms. While discussing the level of awareness of Turkish Cypriots on domestic violence and the effects of this level of awareness on the general well-being of the members of the society, the most common types of domestic violence as well as how Turkish Cypriots recognize and interpret these different types will be explored. The participants consisted of 224 Turkish Cypriots; 48.4% (n= 109) were female, 51.1% (n=115) were male. For the purpose of the study, a 28-item questionnaire was prepared and used for data collection. According to the results, there is a strong relationship between the education level of the respondents and their awareness on domestic violence. The study shows that cultural approaches on child rearing effect people’s recognition of violence in general and awareness on domestic violence in particular.

Keywords: culture, domestic violence, health psychology, public health, Turkish Cypriots, violence

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1756 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

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1755 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

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1754 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

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1753 Accuracy and Depiction of Mental Illness-Popular Cinema

Authors: Ankur Kapur, Moosath Vasudevan

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This movie review looks at the depiction of mental illness in popular cinema, using the movie A Beautiful Mind as a case study. It tries to understand cinema and media from a clinical psychology perspective in terms of the portrayal of symptoms and caregiver support. The review aims to analyze the portrayal of schizophrenia in the book and the movie ‘A Beautiful Mind’ on Professor John Nash. It will analyze the differences in portrayal of schizophrenia, under different media and the creative applications of the author, directors and actors in depicting the disorder as closely as it is understood in Clinical Psychology. The differences would be studied for romanticisation of symptoms in the book and the movie. Even within a medium (only the movie), verbal and non-verbal cues of the disorder will be compared for the depiction of schizophrenia. The study will dwell on the comparative description of how the caregivers coped with the patient and his illness. For this, the study will understand it through the lens of Bowen’s Family Systems Theory.

Keywords: caregiver, communication, media, systems theory

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1752 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

Abstract:

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 189
1751 Restorative Justice to the Victims of Terrorism in the Criminal Justice System of India

Authors: Sumanta Meher, Gaurav Shukla

Abstract:

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

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1750 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

Abstract:

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

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1749 Torture and Turkey: Legal Situation Related to Torture in Turkey and the Issue of Impunity of Torture

Authors: Zeynep Üskül Engin

Abstract:

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 458
1748 Initiative Programme to Reform Education in Thailand

Authors: Piyapat Chitpirom, Teerakiat Jareonsettasin, Chintida Vichitsophaphan

Abstract:

The Foundation of Virtuous Youth was established and supported by the Crown Property Bureau, with the intention to instill goodness in Thai youth. The Centre for Educational Psychology is one of the three units under the foundation. We aim to develop programmes that can be used to improve the quality of education in schools. Translation of the King’s message in keeping with the modern research from various sources, our team create 6 programmes: (1) Teacher-Student Relationship (2) Growth Mindset (3) Socratic Teaching (4) Peer Tutoring (5) Parental Involvement (6) Inclusion. After nine months of implementing the programmes in the schools, we found that there were more cooperation between student-student, teacher-student, teacher-parent, and student-parent and the school regained trust from the community. Our ideas were accepted well by the government as our director was promoted to be the Vice Minister of Education in order to implement our programmes into national education system. We consider that the key of our success is that we do practical things. We are still continuing, improving, and learning from our work with hope that the quality of Thai education will improve in near future.

Keywords: education reform, educational psychology, effective teaching, teacher-student relationship

Procedia PDF Downloads 425
1747 Human Security as a Tool of Protecting International Human Rights Law

Authors: Arenca Trashani

Abstract:

20 years after its first entrance in a General Assembly of the United Nation’s Resolution, human security has became a very important tool in a global debate affecting directly the whole main rules and regulations in international law and more closely in international human rights law. This paper will cover a very important issue of today at how the human security has its impact to the development of international human rights law, not as far as a challenge as it is seen up now but a tool of moving toward development and globalization. In order to analyze the impact of human security to the global agenda, we need to look to the main pillars of the international legal order which are affected by the human security in itself and its application in the policy making for this international legal order global and regional ones. This paper will focus, also, on human security, as a new and very important tool of measuring development, stability and the level of democratic consolidation and the respect for human rights especially in developing countries such as Albania. The states are no longer capable to monopolize the use of human security just within their boundaries and separated from the other principles of a functioning democracy. In this context, human security would be best guaranteed under the respect of the rule of law and democratization. During the last two decades the concept security has broadly developed, from a state-centric to a more human-centric approach: from state security to respect for human rights, to economic security, to environmental security as well. Last but not least we would see that human rights could be affected by human security not just at their promotion but also at their enforcement and mainly at the international institutions, which are entitled to promote and to protect human rights.

Keywords: human security, international human rights law, development, Albania, international law

Procedia PDF Downloads 755
1746 Law and its Implementation and Consequences in Pakistan

Authors: Amir Shafiq, Asif Shahzad, Shabbar Mehmood, Muhammad Saeed, Hamid Mustafa

Abstract:

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

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1745 Right-Wing Narratives Associated with Cognitive Predictors of Radicalization: Direct User Engagement Drives Radicalization

Authors: Julius Brejohn Calvert

Abstract:

This Study Aimed to Investigate the Ecological Nature of Extremism Online. The Construction of a Far-Right Ecosystem Was Successful Using a Sample of Posts, Each With Separate Narrative Domains. Most of the Content Expressed Anti-black Racism and Pro-white Sentiments. Many Posts Expressed an Overt Disdain for the Recent Progress Made Regarding the United States and the United Kingdom’s Expansion of Civil Liberties to People of Color (Poc). Of Special Note, Several Anti-lgbt Posts Targeted the Ongoing Political Grievances Expressed by the Transgender Community. Overall, the Current Study Is Able to Demonstrate That Direct Measures of User Engagement, Such as Shares and Reactions, Can Be Used to Predict the Effect of a Post’s Radicalization Capabilities, Although Single Posts Do Not Operate on the Cognitive Processes of Radicalization Alone. In This Analysis, the Data Supports a Theoretical Framework Where Individual Posts Have a Higher Radicalization Capability Based on the Amount of User Engagement (Both Indirect and Direct) It Receives.

Keywords: cognitive psychology, cognitive radicalization, extremism online, domestic extremism, political science, political psychology

Procedia PDF Downloads 67
1744 Citizen Becoming: ‘In-between’ State and Tibetan Self-Fashioning (1946- 1986)

Authors: Noel Mariam George

Abstract:

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 72
1743 The Transfer of Low-Cost Housing in South Africa: Problems and Impediments

Authors: Gert Van Schalkwyk, Chris Cloete

Abstract:

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 131