Search results for: enforcement of laws

Authors: Mina Shokry Hanna Saleh Tadros

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The centrality of the Petroleum Industry in the world energy is undoubted. The world economy almost runs and depends on petroleum. Petroleum industry is a multi-trillion industry; it turns otherwise poor and underdeveloped countries into wealthy nations and thrusts them at the center of international diplomacy. Although these developing nations lack the necessary technology to explore and exploit petroleum resources they are not without help as developed nations, represented by their multinational corporations are ready and willing to provide both the technical and managerial expertise necessary for the development of this natural resource. However, the exploration of these petroleum resources comes with, sometimes, grave, concomitant consequences. These consequences are especially pronounced with respect to the environment. From the British Petroleum Oil rig explosion and the resultant oil spillage and pollution in New Mexico, United States to the Mobil Oil spillage along Egyptian coast, the story and consequence is virtually the same. Egypt’s delta Region produces Nigeria’s petroleum which accounts for more than ninety-five percent of Nigeria’s foreign exchange earnings. Between 1999 and 2007, Egypt earned more than $400 billion from petroleum exports. Nevertheless, petroleum exploration and exploitation has devastated the Delta environment. From oil spillage which pollutes the rivers, farms and wetlands to gas flaring by the multi-national corporations; the consequences is similar-a region that has been devastated by petroleum exploitation. This paper thus seeks to examine the consequences and impact of petroleum pollution in the Egypt Delta with particular reference on the right of the people of Niger Delta to a healthy environment. The paper further seeks to examine the relevant international, regional instrument and Nigeria’s municipal laws that are meant to protect the result of the people of the Egypt Delta and their enforcement by the Nigerian State. It is quite worrisome that the Egypt Delta Region and its people have suffered and are still suffering grave violations of their right to a healthy environment as a result of petroleum exploitation in their region. The Egypt effort at best is half-hearted in its protection of the people’s right.

Keywords: crude oil, fire, floating roof tank, lightning protection systemenvironment, exploration, petroleum, pollutionDuvernay petroleum system, oil generation, oil-source correlation, Re-Os

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Authors: Omid Adibi, Nategheh Najafpour, Bijan Farhanieh, Hossein Afshin

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Energy transmission pipelines are one of the most vital parts of each country which several strict laws have been conducted to enhance the safety of these lines and their vicinity. One of these laws is the safety distance around high pressure gas pipelines. Safety distance refers to the minimum distance from the pipeline where people and equipment do not confront with serious damages. In the present study, safety distance around high pressure gas transmission pipelines were determined by using numerical methods. For this purpose, gas leakages from cracked pipeline and created jet fires were simulated as continuous ignition, three dimensional, unsteady and turbulent cases. Numerical simulations were based on finite volume method and turbulence of flow was considered using k-ω SST model. Also, the combustion of natural gas and air mixture was applied using the eddy dissipation method. The results show that, due to the high pressure difference between pipeline and environment, flow chocks in the cracked area and velocity of the exhausted gas reaches to sound speed. Also, analysis of the incident radiation results shows that safety distances around 42 inches high pressure natural gas pipeline based on 5 and 15 kW/m² criteria are 205 and 272 meters, respectively.

Keywords: gas pipelines, incident radiation, numerical simulation, safety distance

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Authors: Sridara Tipian, Henry Skates Jr., Antika Sawadsri

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It is widely recognized that universal design should be implemented as broadly as possible to benefit as many groups and sub groups of people within a society. In Thailand, public buildings such as public universities are obvious places where the benefits of universal design principles are easily appreciated and applied, but there are other building types such as private universities where the benefits may not be just as obvious. In these buildings, the implementation of universal design is not always achieved. There are many reasons given for this among which is the perceived additional cost of implementation. This paper argues that social capital should be taken into consideration when such decisions are being made. The paper investigates the background, principles and theories pertaining to universal design and using a case study of a private university, investigates the implementation of universal design against the background of current legislation and the perceptions of the private university administrators. The study examines the physical facilities of the case study university in the context of current theories and principles of universal design alongside the legal requirements for same. A survey of building users evaluates knowledge of and attitudes to universal design. The research shows that although administrators perceive the initial cost of investment to be prohibitive in the short term, in the long term, changes in societal values in relation to social inclusiveness are changing and that the social capital of investing in universal design should not be underestimated. The results of this study should provide greater incentive for the enforcement of the legal requirements for universal design in Thailand.

Keywords: public buildings, physical facilities, social capital private university, investment, decision making, value, enforcement, legal requirements

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Authors: Sean Goltz, Michael Mayo

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The purpose of this research is to use Global-Regulation.com database of the world laws, focusing on tax treaties between countries, in order to create an AI-driven tax simulator that will run an AI agent through potential tax scenarios across countries. The AI agent goal is to identify the scenario that will result in minimum tax liability based on tax treaties between countries. The results will be visualized by a three dimensional matrix. This will be an online web application. Multinational corporations are running their business through multiple countries. These countries, in turn, have a tax treaty with many other countries to regulate the payment of taxes on income that is transferred between these countries. As a result, planning the best tax scenario across multiple countries and numerous tax treaties is almost impossible. This research propose to use Global-Regulation.com database of word laws in English (machine translated by Google and Microsoft API’s) in order to create a simulator that will include the information in the tax treaties. Once ready, an AI agent will be sent through the simulator to identify the scenario that will result in minimum tax liability. Identifying the best tax scenario across countries may save multinational corporations, like Google, billions of dollars annually. Given the nature of the raw data and the domain of taxes (i.e., numbers), this is a promising ground to employ artificial intelligence towards a practical and beneficial purpose.

Keywords: taxation, law, multinational, corporation

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Authors: Sumedha Ganjoo, Santosh Goswami

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The rising reliance on technology places national security at the forefront of 21st-century issues. It complicates the efforts of emerging and developed countries to combat cyber threats and increases the inherent risk factors connected with technology. The inability to preserve data securely might have devastating repercussions on a massive scale. Consequently, it is vital to establish national, regional, and global data protection rules and regulations that penalise individuals who participate in immoral technology usage and exploit the inherent vulnerabilities of technology. This study paper seeks to analyse GDPR-inspired Bills in the South Asian Region and determine their suitability for the development of a worldwide data protection framework, considering that Asian countries are much more diversified than European ones. In light of this context, the objectives of this paper are to identify GDPR-inspired Bills in the South Asian Region, identify their similarities and differences, as well as the obstacles to developing a regional-level data protection mechanism, thereby satisfying the need to develop a global-level mechanism. Due to the qualitative character of this study, the researcher did a comprehensive literature review of prior research papers, journal articles, survey reports, and government publications on the aforementioned topics. Taking into consideration the survey results, the researcher conducted a critical analysis of the significant parameters highlighted in the literature study. Many nations in the South Asian area are in the process of revising their present data protection measures in accordance with GDPR, according to the primary results of this study. Consideration is given to the data protection laws of Thailand, Malaysia, China, and Japan. Significant parallels and differences in comparison to GDPR have been discussed in detail. The conclusion of the research analyses the development of various data protection legislation regimes in South Asia.

Keywords: data privacy, GDPR, Asia, data protection laws

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Authors: Muhammad Saqlain, Poom Kumam

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Language being an abstract system and creative act, is quite complicated as its meaning varies depending on the context. The context is determined by the empirical knowledge of a person, which is derived from observation and experience. About further subdivided attributes, the decision-making challenges may entail quantitative and qualitative factors. However, because there is no norm for putting a numerical value on language, existing approaches cannot carry out the operations of linguistic knowledge. The assigning of mathematical values (fuzzy, intuitionistic, and neutrosophic) to any decision-making problem; without considering any rule of linguistic knowledge is ambiguous and inaccurate. Thus, this paper aims to provide a generic model for these issues. This paper provides the linguistic set structure of the fuzzy hypersoft set (FLHSS) to solve decision-making issues. We have proposed the definition some basic operations like AND, NOT, OR, AND, compliment, negation, etc., along with Topology and examples, and properties. Secondly, the operational laws for the fuzzy linguistic hypersoft set have been proposed to deal with the decision-making issues. Implementing proposed aggregate operators and operational laws can be used to convert linguistic quantifiers into numerical values. This will increase the accuracy and precision of the fuzzy hypersoft set structure to deal with decision-making issues.

Keywords: linguistic quantifiers, aggregate operators, multi-criteria decision making (mcdm)., fuzzy topology

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Authors: Pradip Kumar Das

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Phenomenal growth of population and industry exploits the environment in varied ways. Consequently, the greenhouse effect and other allied problems are threatening mankind the world over. Protection and up gradation of environment have, therefore, become the prime necessity all of mankind for the sustainable development of environment. People in humbler walks of life including the corporate citizens have become aware of the impacts of environmental pollution. Governments of various nations have entered the picture with laws and regulations to correct and cure the effects of present and past violations of environmental practices and to obstruct future violations of good environmental disciplines. In this perspective, environmental audit directs verification and validation to ensure that the various environmental laws are complied with and adequate care has been taken towards environmental protection and preservation. The discipline of environmental audit has experienced expressive development throughout the world. It examines the positive and negative effects of the activities of an enterprise on environment and provides an in-depth study of the company processes any growth in realizing long-term strategic goals. Environmental audit helps corporations assess its achievement, correct deficiencies and reduce risk to the health and improving safety. Environmental audit being a strong management tool should be administered by industry for its own self-assessment. Developed countries all over the globe have gone ahead in environment quantification; but unfortunately, there is a lack of awareness about pollution and environmental hazards among the common people in India. In the light of this situation, the conceptual analysis of this study is concerned with the rationale of environmental audit on the industry and the society as a whole and highlights the emerging dimensions in the auditing theory and practices. A modest attempt has been made to throw light on the recent development in environmental audit in developing nations like India and the problems associated with the implementation of environmental audit. The conceptual study also reflects that despite different obstacles, environmental audit is becoming an increasing aspect within the corporate sectors in India and lastly, conclusions along with suggestions have been offered to improve the current scenario.

Keywords: environmental audit, environmental hazards, environmental laws, environmental protection, environmental preservation

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Authors: László Schmidt

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In the context of artificial intelligence, we need to pay primary and particular attention to ethical principles not only in the design process but also during the application process. According to the European Commission's Ethical Guidelines, AI must have three main characteristics: it must be legal, ethical and stabil. We must never lose sight of the ethical principles because we risk that this new technology will not help democratic decision-making under the rule of law, but will, on the contrary, destroy it. The rapid spread and use of artificial intelligence poses an enormous challenge to both lawmaking and law enforcement. On legislation because AI permeates many areas of our daily lives that the legislator must regulate. We can see how challenging it is to regulate e.g., selfdriving cars/taxis/vans etc. Not to mention, more recently, cryptocurrencies and Chat GPT, the use of which also requires legislative intervention, from copyright to scientific use and even law of succession. Artificial intelligence also poses an extraordinary challenge to law enforcement. In criminal cases, police and prosecutors can make great use of AI in investigations, e.g. in forensics, DNA samples, reconstruction, identification, etc. But it can also be of great help in the detection of crimes committed in cyberspace. In criminal or civil court proceedings, AI can also play a major role in the evaluation of evidence and proof. For example, a photo or video or audio recording could be immediately revealed as genuine or fake. Likewise, the authenticity or falsification of a document could be determined much more quickly and cheaply than with current procedure (expert witnesses). Neither the current Hungarian Civil Procedure Act nor the Criminal Procedure Act allows the use of artificial intelligence in the evidentiary process. However, this should be changed. To use this technology in court proceedings would be very useful. The procedures would be faster, simpler, and therefore cheaper. Artificial intelligence could also replace much of the work of expert witnesses. Its introduction into judicial procedures would certainly be justified, but with due respect for human rights, the right to a fair trial and other democratic and rule of law guarantees.

Keywords: artificial intelligence, judiciary, Hungarian, court practice

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Authors: Chi Nguyen Thi Quynh, Steven Schilizzi, Atakelty Hailu, Sayed Iftekhar

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Territorial Use Rights for Fisheries (TURFs) have been emerged as a promising tool for fisheries conservation and management. However, illegal fishing has undermined the effectiveness of TURFs, profoundly degrading global fish stocks and marine ecosystems. Conservation and management of fisheries, therefore, largely depends on effectiveness of enforcing fishing regulations, which needs co-enforcement by fishers. However, fishers tend to resist monitoring participation, as their views towards monitoring scheme design has not been received adequate attention. Fishers’ acceptability of a monitoring scheme is likely to be achieved if there is a mechanism allowing fishers to engage in the early planning and design stages. This study carried out a choice experiment with 396 fishers in Vietnam to elicit fishers’ preferences for monitoring scheme and to estimate the relative importance that fishers place on the key design elements. Preference heterogeneity was investigated using a Scale-Adjusted Latent Class Model that accounts for both preference and scale variance. Welfare changes associated with the proposed monitoring schemes were also examined. It is found that there are five distinct preference classes, suggesting that there is no one-size-fits-all scheme well-suited to all fishers. Although fishers prefer to be compensated more for their participation, compensation is not a driving element affecting fishers’ choice. Most fishers place higher value on other elements, such as institutional arrangements and monitoring capacity. Fishers’ preferences are driven by their socio-demographic and psychological characteristics. Understanding of how changes in design elements’ levels affect the participation of fishers could provide policy makers with insights useful for monitoring scheme designs tailored to the needs of different fisher classes.

Keywords: Design of monitoring scheme, Enforcement, Heterogeneity, Illegal Fishing, Territorial Use Rights for Fisheries

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Authors: Frederick Anlimah, Vinod Gopaldasani, Catherine MacPhail, Brian Davies

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The construction industry, particularly tunnel construction, exposes workers to respirable crystalline silica (RCS), which can cause incurable illnesses such as silicosis and lung cancer. Despite various control measures, exposures remain inadequately controlled. This research aimed to identify the barriers and challenges hindering the implementation of effective controls and the adoption of safe work practices to protect workers from RCS exposure in tunnelling. A mixed-method approach was employed for this research. Tunnel construction workers were observed, surveyed and interviewed to gauge their knowledge and attitudes and understand their challenges in reducing RCS exposure. The preliminary analysis of the data reveals a diverse array of sociotechnical factors interacting to influence RCS exposure. It is noteworthy that participants consistently emphasised the project as the most exemplary one they have been involved in, although there is room for improvement. While there is a commendable level of knowledge about RCS exposure and control in tunnelling, there is a striking lack of perceived satisfaction regarding dust control. Several factors were identified as interacting to prevent the effective management of dust. These include perceived time pressure, absence of on-tool dust controls, low risk perceptions among workers, and inadequate enforcement of controls. Moreover, participants highlighted communication and heat-related challenges as hindrances to the continuous wear of respirators. This research highlights the need for a paradigm shift in tunnel construction to address the barriers associated with RCS exposure reduction. It emphasises the importance of collaboration among various stakeholders, advocating for more effective controls and enforcement strategies and enhanced worker education through knowledge sharing.

Keywords: respirable crystalline silica, dust control, worker practices, exposure prevention, silicosis

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Authors: Md Mizanur Rahman, M. Aslam Alam, Muhammad Abu Yusuf

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The abundance of Jellyfish across the coasts of the Bay of Bengal is increasing sharply due to marine pollution, increased sea acidification and climate change. Jellyfish draws our attention to address the local and global stressors. This also indicates that something wrong is happening in this bay behind the scenes. This study aimed to investigate how the policy framework governing the sea can be reformed. To do so, this study evaluated the existing policy, regulatory and institutional framework. Empirical data were collected from the middle coastal zone of Bangladesh. The secondary literature on policy, legal documents, and institutional arrangements were reviewed. The causes of poor coordination among different public sectors and non-compliance of laws were identified. The key findings show that despite the existing of Department of Environment, poor coordination with other departments, and lack of logistics and technical staffs have resulted in severe marine pollution and degradation of coastal and marine living resources. The existing policies had no monitoring and evaluation mechanisms. Non-compliance of the existing laws has been fueling the problems. This study provides an integrated policy and a guideline for updating the legal and institutional mechanism to manage coastal and marine living resources sustainably in Bangladesh to achieve Sustainable Development Goal 14.

Keywords: legal, institutional, framework, jellyfish

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Authors: Eid Nasr Saad Nasr

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Although human rights protection in the industrial sector has increased, human rights violations continue to occur. Although the government has passed human rights laws, labor laws, and an international treaty ratified by the United States, human rights crimes continue to occur and go undetected. The growing number of textile companies in Bekasi is also leading to an increase in human rights violations as the government has no obligation to protect them. The United States government and business leaders should respect, protect and defend the human rights of workers. The article discusses the human rights violations faced by garment factory workers in the context of the law, as well as ideas for improving the protection of workers' rights. The connection between development and human rights has long been the subject of academic debate. Therefore, to understand the dynamics between these two concepts, a number of principles have been adopted, ranging from the right to development to a human rights-based approach to development. Despite these attempts, the precise connection between development and human rights is not yet fully understood. However, the inherent interdependence between these two concepts and the idea that development efforts must respect human rights guarantees has gained momentum in recent years. It will then be examined whether the right to sustainable development is recognized.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security

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Authors: Aleksander V. Zakharov, Marat R. Bogdanov, Ramil F. Malikov, Irina N. Dumchikova

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Classification of persecution movement laws is proposed. Modes of persecution in number of specific cases were researched. Modes of movement control using GLONASS/GPS are discussed.

Keywords: UAV Management, mathematical algorithms of targeting and persecution, GLONASS, GPS

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Authors: Karam Aziz Hamdy Fahmy

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Although human rights protection in the industrial sector has increased, human rights violations continue to occur. Although the government has passed human rights laws, labor laws, and an international treaty ratified by the United States, human rights crimes continue to occur and go undetected. The growing number of textile companies in Bekasi is also leading to an increase in human rights violations as the government has no obligation to protect them. The United States government and business leaders should respect, protect and defend the human rights of workers. The article discusses the human rights violations faced by garment factory workers in the context of the law, as well as ideas for improving the protection of workers' rights. The connection between development and human rights has long been the subject of academic debate. Therefore, to understand the dynamics between these two concepts, a number of principles have been adopted, ranging from the right to development to a human rights-based approach to development. Despite these attempts, the precise connection between development and human rights is not yet fully understood. However, the inherent interdependence between these two concepts and the idea that development efforts must respect human rights guarantees has gained momentum in recent years. It will then be examined whether the right to sustainable development is recognized.

Keywords: sustainable development, human rights, the right to development, the human rights-based approach to development, environmental rights, economic development, social sustainability human rights protection, human rights violations, workers’ rights, justice, security

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Authors: Mais Qandeel

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Within the Jewish and democratic Israeli state, as dually characterized, the treatment of citizens differs according to their religious groups and nationalities. The laws and policies against Arab citizens concerning ownership and use of land are the main focus of this article. As the Jewish character has led to Jewish based legal provisions which give the privilege to Jews, first, this article examines the legal bases which distinguish between citizens in Israel based on their religion. It examines the major Israeli laws which are used to confiscate, manage, and lease properties. Second, the article demonstrates the de facto practices against Arab citizens in using lands. Most of the Palestinian land was confiscated and turned over to Jewish owners or to state land, Palestinian citizens are distinguished in using the state administered lands. They are also restricted in using full ownership rights and denied using plots of lands and housing units. Such policies have created, within the same state, a class of secondary citizens who are categorized as non-Jews. Last, within the Basic Law: Human Dignity and Freedom which has served as the constitutional bill of rights for Israelis and also the International law, particularly the International Convention on the Elimination of All Forms of Racial Discrimination, it will be concluded whether these restricted policies against Arab citizens in using land constitute a religion-based-discrimination among Israeli citizens and create a situation of separation and inequality between two groups of people in Israel.

Keywords: Israel, citizens, discrimination, equality

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Authors: Benard Omogo

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The Kenyan Constitution 2010 introduced various commissions to devolve the powers that were previously centralized through the imperial Presidency. One of the commissions that directly determine the levels of remuneration and terms of service of Kenyan workers is the Salary and Remuneration Commission (SRC). Article 230 of the Kenyan Constitution 2010 mandates this commission to regularly review the remuneration and benefits of all the state officers and to advise the national and county governments on the remuneration and benefits of all other public officers. At the same time, article 54 of the Kenyan Labor Relations Act 2007 provides for the recognition of trade unions and collective bargaining agreements. The emerging challenges, therefore, originate from the conflicts of the mandate of the Salary and Remuneration Commission, whose advice is almost adopted as the order and this undermines the outcome of the Collective Bargaining Agreements. This has seen so many trade unions in Kenya being rendered irrelevant. This research paper is therefore going to sample the various trade unions of Kenya to assess the challenges that result from the position of the Salary and Remuneration Commission. We will also extend it by purposively sampling several trade unions in Africa to determine how they handle such challenges. The results from this paper will be useful to the Kenyan Lawmakers and Africa at large and may inform them to consider reviewing the laws and acts that relate to the trade unions for prosperity.

Keywords: salary, remuneration, collective, bargaining, labor laws

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Authors: Gabriel Ocheleka Aniedi A. Udo, Patum Wasinda

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The study was carried out to appraise the impact of ICT-based teaching methodologies (video-taped instructions and Power Point presentations) on academic performance and retention of secondary school students in Physics, with particular interest in Newton Laws of Motion. The study was conducted in Cross River State, Nigeria, with a quasi-experimental research design using non-randomised pre-test and post-test control group. The sample for the study consisted of 176 SS2 students drawn from four intact classes of four secondary schools within the study area. Physics Achievement Test (PAT), with a reliability coefficient of 0.85, was used for data collection. Mean and Analysis of Covariance (ANCOVA) was used in the treatment of the obtained data. The results of the study showed that there was a significant difference in the academic performance and retention of students taught using video-taped instructions and those taught using power point presentations. Findings of the study showed that students taught using video-taped instructions had a higher academic performance and retention than those taught using power point presentations. The study concludes that the use of blended ICT-based teaching methods can improve learner’s academic performance and retention.

Keywords: video taped instruction (VTI), power point presentation (PPT), academic performance, retention, physics

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Authors: Sri Widati, Ira Nurmala

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The Se’i Tradition was considered to contribute highly to the high maternal mortality rate in South Amanuban, East Nusa Tenggara. This tradition is still preserved due to the social support that has influenced the decision to carry out the Se’i to pregnant women and post-partum women. The purpose of this study is to analyze this social support towards the Se’i Tradition on pregnant women in East Nusa Tenggara. This research was an explorative study with in-depth interviews, observations, and focus group discussions (FGD) in collecting the data. This study showed that emotional support towards Se’i was commonly given by families, specifically by the mother-in laws. Instrumental support was shown by the husbands and the traditional midwives who helped delivered the babies. Informational support was found on the pregnant women and their mother-in laws. Appraisal support was given by all the neighbors and relatives of the pregnant women by telling how comfortable it was to go through this tradition which eventually affected those women to carry it out themselves. The Se’i Tradition is still carried out and mostly supported by the relatives of the pregnant women. The first recommendation of this study is to suggest people to only follow the suggestions from the local health staff to give birth in the local health centers and not to do the tradition anymore. The second recommendation is to urge the government to give support in the form of transportation facilities for pregnant women to reach the local health staff.

Keywords: the Se’i tradition, social support, pregnant women, maternal mortality, post-partum women

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Authors: Zeleke Ayalew Alemu

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This study aims to investigate tax administration constraints in Addis Ababa with a focus on small and medium-sized enterprises by identifying issues and constraints in tax administration and assessment. The study identifies problems associated with taxpayers and tax-collecting authorities in the city. The research used qualitative and quantitative research designs and employed questionnaires, focus group discussion and key informant interviews for primary data collection and also used secondary data from different sources. The study identified many constraints that taxpayers are facing. Among others, tax administration offices’ inefficiency, reluctance to respond to taxpayers’ questions, limited tax assessment and administration knowledge and skills, and corruption and unethical practices are the major ones. Besides, the tax laws and regulations are complex and not enforced equally and fully on all taxpayers, causing a prevalence of business entities not paying taxes. This apparently results in an uneven playing field. Consequently, the tax system at present is neither fair nor transparent and increases compliance costs. In case of dispute, the appeal process is excessively long and the tax authority’s decision is irreversible. The Value Added Tax (VAT) administration and compliance system is not well designed, and VAT has created economic distortion among VAT-registered and non-registered taxpayers. Cash registration machine administration and the reporting system are big headaches for taxpayers. With regard to taxpayers, there is a lack of awareness of tax laws and documentation. Based on the above and other findings, the study forwarded recommendations, such as, ensuring fairness and transparency in tax collection and administration, enhancing the efficiency of tax authorities by use of modern technologies and upgrading human resources, conducting extensive awareness creation programs, and enforcing tax laws in a fair and equitable manner. The objective of this study is to assess problems, weaknesses and limitations of small and medium-sized enterprise taxpayers, tax authority administrations, and laws as sources of inefficiency and dissatisfaction to forward recommendations that bring about efficient, fair and transparent tax administration. The entire study has been conducted in a participatory and process-oriented manner by involving all partners and stakeholders at all levels. Accordingly, the researcher used participatory assessment methods in generating both secondary and primary data as well as both qualitative and quantitative data on the field. The research team held FGDs with 21 people from Addis Ababa City Administration tax offices and selected medium and small taxpayers. The study team also interviewed 10 KIIs selected from the various segments of stakeholders. The lead, along with research assistants, handled the KIIs using a predesigned semi-structured questionnaire.

Keywords: taxation, tax system, tax administration, small and medium enterprises

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Authors: Pranab Kumar Goswami, Elena Gurung

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Small and medium enterprises (SME) are considered as the driving force for the economic growth of a developing country like India. Most of the SMEs are located in residential/non-industrial areas to avoid legal obligations of occupational safety and health (OSH) provisions. This study was conducted in Delhiwith a view to analyze the accidents that occurredduringthe year 2019 & 2020. The objective of the study was to find out the accident prone SMEs in Delhi and major causes of such accidents. Methods: Survey and comprehensive data analysis methods, followed by applying simple statistical techniques, were used for this study. The accident reports for the study period collected from the labour department and police stations were analyzed for the study. The injured workers were interviewed to ascertain safety compliances, training and awareness programs, etc. The study was completed in March2021. Results: It was found that most of the accidents took place in SMEs located in residential/non- industrial areas in Delhi. The accident-prone machines were found to be power presses (42%) and injection moulding machines (37%). Predominantly unsafe machinery or unsafe working conditions and lack of training of worker were observed to be the major causes of accidents in such industries. Conclusions: It was concluded from the study that unsafe machinery/equipment and lack of proper training to the workers were two main reasons for increase in accidents.It was also concluded that the industries located in industrial areas were better placed in terms of workplace compliances. The managements who were running their operations from residential/non-industrial areaswere found to be less aware on health and safety issues. Lack of enforcement by government agencies in such areas has escalated this problem. Adequate training to workers, managing safe & healthy workplace, and sustained enforcement can reduce accidents in such industries.

Keywords: SME, accident prevention, cause of accident, unorganised

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Authors: Ema Septaria, Muhammad Yamani, N. S. B. Ambarini

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The problem begins with the imposition of fine penalties by Ipuh small fishermen for customary fishing vessels encroaching catchment area in the Ipuh, a village in Muko-Muko, Bengkulu, Indonesia. Two main reasons for that are fishermen from out of Ipuh came and fished in Ipuh water using trawl as the gear and the number of fish decrease time by time as a result of irresponsible fishing practice. Such conflict has lasted since long ago. Indonesia Governing laws do not rule the utilization of sea territory by small fishermen that when the conflict appears there is a rechtvacuum on how to solve the conflict and this leads to a chaos in society. In Ipuh itself, there has been a local law in fisheries which they still adhere up to present because they believe holding to the law will keep the fish sustain. This is an empirical legal research with socio legal approach. The results of this study show even though laws do not regulate in detail about the utilization of sea territory by small fishermen, there is an article in Fisheries Act stating fisheries activity has to put attention to local law and community participation. Furthermore, constitution governs that the land, the waters and the natural resources within shall be under the powers of the State and shall be used to the greatest benefit of the people. With the power, Government has to make a policy that reinforces what has been ruled in Ipuh local law. Besides, Bengkulu Governor has to involve Ipuh community directly in managing their fisheries to ensure the fisheries sustainability therein.

Keywords: local law, reinforcement, conflict, sea utilization, small fishermen

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Authors: Anetta Caplanova, Eva Sirakovova, Estera Szakadatova

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Non-payment of taxes and fees represents a problem, which occurs at national and local government levels in many countries. An effective tax collection is key for generating government and local government budget revenues to finance public services and infrastructure; thus, there is the need to address this problem. The standard approach considers as a solution raising taxes/fees to boost public revenues, which may be politically challenging and time-consuming to implement. An alternative approach is related to using behavioral interventions. These can be usually implemented relatively quickly, and in most cases, they are associated with low cost. In the paper, we present the results of the behavioral experiment focused on raising the level of compliance with the payment of garbage collection fees in a selected municipality in the Slovak Republic. The experiment was implemented using the leaflets sent to residential households together with the invoice for the garbage collection in the municipality Hlohovec, Western Slovakia, in Spring 2021. The sample of about 10000 households was divided into three random groups, a control group and two intervention groups. Households in intervention group 1 were sent a leaflet using the social norm nudge, while households in intervention group 2 were sent a leaflet using the deterrence nudge. The social norm framing leaflet pointed out that in the municipality, the prevailing majority of people paid the garbage collection fee and encouraged recipients to join this majority. The deterrent leaflet reminded the recipients that if they did not pay the fee on time, enforcement proceedings would follow. This was aimed to increase the subjective perception of citizens of the enforcement proceedings in case of noncompliance. In the paper, we present and discuss the results from the experiment and formulate relevant generalizations for other municipalities.

Keywords: municipal governments, garbage fee collection, behavioural intervention, social norm, deterrence nudge

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Authors: Mohamamd Shahjahan

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Background: Cybercrime is common phenomenon at present both developed and developing countries. Young generation, especially adolescents now engaged internet frequently and they commit cybercrime frequently in Bangladesh. Objective: In this regard, the present study on the pattern of cybercrime among youngers of Bangladesh has been conducted. Methods and tools: This study was a cross-sectional study, descriptive in nature. Non-probability accidental sampling technique has been applied to select the sample because of the nonfinite population and the sample size was 167. A printed semi-structured questionnaire was used to collect data. Results: The study shows that adolescents mainly do hacking (94.6%), pornography (88.6%), software piracy (85 %), cyber theft (82.6%), credit card fraud (81.4%), cyber defamation (75.6%), sweet heart swindling (social network) (65.9%) etc. as cybercrime. According to findings the major causes of cybercrime among the respondents in Bangladesh were- weak laws (88.0%), defective socialization (81.4%), peer group influence (80.2%), easy accessibility to internet (74.3%), corruption (62.9%), unemployment (58.7%), and poverty (24.6%) etc. It is evident from the study that 91.0% respondents used password cracker as the techniques of cyber criminality. About 76.6%, 72.5%, 71.9%, 68.3% and 60.5% respondents’ technique was key loggers, network sniffer, exploiting, vulnerability scanner and port scanner consecutively. Conclusion: The study concluded that pattern of cybercrimes is frequently changing and increasing dramatically. Finally, it is recommending that the private public partnership and execution of existing laws can be controlling this crime.

Keywords: cybercrime, adolescents, pattern, internet

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Authors: Ramon F. B. da Silva, Mateus Batistella, Emilio Moran

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Although the existence of two Forest Transition (FT) pathways, the economic development and the forest scarcity, there are many contexts that shape the model of FT observed in each particular region. This means that local conditions, such as relief, soil quality, historic land use/cover, public policies, the engagement of society in compliance with legal regulations, and the action of enforcement agencies, represent dimensions which combined, creates contexts that enable forest regeneration. From this perspective we can understand the regeneration process of native vegetation cover in the Paraíba Valley (Forest Atlantic biome), ongoing since the 1960s. This research analyzed public information, land use/cover maps, environmental public policies, and interviewed 17 stakeholders from the Federal and State agencies, municipal environmental and agricultural departments, civil society, farmers, aiming comprehend the contexts behind the forest regeneration in the Paraíba Valley, Sao Paulo State, Brazil. The first policy to protect forest vegetation was the Forest Code n0 4771 of 1965, but this legislation did not promote the increase of forest, just the control of deforestation, not enough to the Atlantic Forest biome that reached its highest pick of degradation in 1985 (8% of Atlantic Forest remnants). We concluded that the Brazilian environmental legislation acted in a strategic way to promote the increase of forest cover (102% of regeneration between 1985 and 2011) from 1993 when the Federal Decree n0 750 declared the initial and advanced stages of secondary succession protected against any kind of exploitation or degradation ensuring the forest regeneration process. The strategic policy formulation was also observed in the Sao Paulo State law n0 6171 of 1988 that prohibited the use of fire to manage agricultural landscape, triggering a process of forest regeneration in formerly pasture areas.

Keywords: forest transition, land abandonment, law enforcement, rural economic crisis

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Authors: Abdelhak Djoudi, Hachemi Chekireb, El Madjid Berkouk

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The doubly fed induction generator (DFIG) received recently an important consideration in medium and high power wind energy conversion systems integration, due to its advantages compared to other generators types. The stator power sliding mode control (SPSMC) proves a great efficiency judge against other control laws and schemes. In the SPSMC laws elaborated by several authors, only the slide surface tracking conditions are elaborated using Lyapunov functions, and the boundedness of the DFIG states is never treated. Some works have validated theirs approaches by experiments results in the case of specified machines, but these verifications stay insufficient to generalize to other machines range. Adding to this argument, the DFIG states boundedness demonstration is widely suggested in goal to ensure that in the application of the SPSMC, the states evaluates within theirs tolerable bounds. Our objective in the present paper is to highlight the efficiency of the SPSMC by stability analysis. The boundedness of the DFIG states such as the stator current and rotor flux is discussed. Moreover, the states trajectories are finding using analytical proves taking into consideration the SPSMC gains.

Keywords: Doubly Fed Induction Generator (DFIG), Stator Powers Sliding Mode Control (SPSMC), lyapunov function, stability, states boundedness, trajectories mathematical proves

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Authors: Omotolani Victoria Somoye

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The paper examines modern approaches to the insurable interest, which is a fundamental principle of insurance law that affects the enforceability of insurance contracts. The study starts by examining the competing definitions of the nature of the insurable interest doctrine. It finds that while legal interest theory is seen to be sufficient as the test of insurable interest, the paper argues on how this approach deprives the insured of a full indemnity of losses suffered. The problem with the Nigerian and English current legislative framework is that it defines insurable interest as a legally recognized interest of the insured in the subject matter of insurance. However, other countries like Australia, the United States, South Africa, and more recently, Canada, have rejected the English test and trodden their own path along the factual expectancy line. The study justifies the rationale behind the departure of similar common law jurisdictions and argues that the English and Nigerian position, which appears to be too rigid, harsh on the insured, and no longer fit for purpose in the 21st century, should be revised. The paper concludes that the common law doctrine does not represent better interests of certainty, justice, and fairness, as well as not meeting the policy behind the requirement of insurable interest. This paper adopts a doctrinal comparative research methodology to examine complex areas of insurable interest in selected countries and work out some suggestions for reforming the Nigerian and English laws by referring to the approaches of other jurisdictions.

Keywords: Australia, common law, English law, insurable interest, insurance, Nigeria

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Authors: Fabian Flintoff

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The nature of the workforce has changed radically over the last 50 years in terms of a wide range of factors, including its education levels, gender composition, and the status of workers. Despite extensive changes to the structure of the workforce, lawmakers and judges have shown a reluctance to reshape employment law. In particular, employment laws have not kept pace with the extensive use of flexible forms of employment, whether part-time, casual or agency employees. This paper focuses on recent attempts at legislative change in the state/provincial and federal jurisdictions in both Australia and Canada. Australian and Canadian employment laws share a common heritage and many similarities. However, there are significant differences in the way in which employment-based disputes are resolved. The Australian component of the paper considers the changes made by the Federal conservative Coalition government in 2021. The paper also reviews the proposals for change to regulating the gig economy made by the Canadian Federal government in the 2021 budget and the idea of a rebuttable presumption in favor of an employment relationship over a contract for services. The paper suggests that there are considerable institutional impediments to achieving pragmatic law reform that balances the interests of workers and employers. It concludes that there are strong interests in the legal and labor law community for continuing the status quo, despite the fact that it may negatively impact the most marginalized members of the workforce in Australia, Canada, and other jurisdictions.

Keywords: employment law, flexible employment, labor law, legislative reform

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Authors: Jana Vermaas, Carien Denner

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Waste has become a global issue and the management regarding it a priority. Some of the main problems in South Africa (SA) include: (1) the lack of information and education, (2) waste collection services, (3) reusing and recycling is not encouraged, (4) illegal dumping, and the biggest problem of all (5) the lack of waste related regulations and enforcement by the government and municipalities. In SA, there are provinces such as Gauteng and the Western Cape that have some recycling programs in place, but nothing yet in the central part of the country. By identifying the barriers preventing these businesses from recycling, the local municipalities and recycling services could create a solution. Owners or employees of eateries and bars completed a self-administered questionnaire. Information were obtained on knowledge of recycling, participation in recycling and to which extent, barriers that prevent them from recycling and motives that would encourage recycling. The data obtained from the questionnaire indicated that most (98%) participants knew only the basics, that recycling is a process of converting waste materials into new materials and objects. Further knowledge questions indicated that individuals were not educated about recycling as almost half (49%) of the participants believe that they can’t reuse plastic bottles. They do not understand which items of their waste could be re-used or recycled. They had limited knowledge about the recycling opportunities or practices in the area. Only a small number (34%) were involved in recycling or sustainable practices. Many did not even know of any collection services or buy-back centres in their vicinity. Most of the participants (94%) indicated that they would be willing to recycle if it would have a financial benefit. Many also stated that they would be more willing to recycle if the recyclable waste will be collected from their establishment, on a regular basis. The enforcement of recycling by municipalities or government by awarding fines for waste offenders was indicated as a significant motive. It could be concluded that the most significant barrier is knowledge and lack of information. These businesses do not comprehend the impact that they can have with their recycling contributions, not only on the environment, but also on the consumers that they serve. Another barrier is the lack of collection services. There are currently no government or municipal services for the collection of recyclable waste. All waste are taken to landfills. Many of the larger recycling initiatives and companies do not reach as far as central SA. Therefore, the buy-back component of recycling is not present.

Keywords: eateries, recycling, sustainable practices, waste

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Authors: J. Izan, E.I. Tengku Azmina, F. Pey Thing

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Sustainability has been introduced globally since the emerging of the advancement of technology and product development in various aspects. This concept is regarded highly, listed among the seventeenth elements in Sustainable Development Goals (SDG), especially by developed countries in any of their development plans and being considered in the development of the developing countries. It is such as the concept of sustainability can undeniably provide a medium where the cost used by energy consumption and pollution problems can be greatly reduced. In Malaysia, many rules and policies had been advocated to achieve sustainability; however, the practice and implementation as well the enforcement to ensure its implementation are still not great. University, as an educational institution, shall practice and implement sustainability concepts in as much aspect as possible as a positive example for a wider community. University Malaysia Terengganu (UMT) has already published a blueprint guide in 2015, aims to introduce and implement sustainable practice in the university, and solid waste is one of the key elements highlighted. This study was conducted to determine the status of solid waste management practice among the university community associated with several factors that facilitate the room for sustainable management, as drawn in the established blueprint document. The quantitative analysis was carried out via survey conducted online, acquired the questions on green campus concept and implementation in general and solid waste in particular. The results showed that community UMT showed a high level of awareness and knowledge on sustainable solid waste; however, low percentage in managing solid waste in a sustainable manner. Respondents suggested that stringent guidelines and the establishment of policy greatly help in the realization and enforcement of sustainable solid waste handling and management. Facilities such as waste collection centre with separation and segregation containers will motivate the community to practice 3Rs on a daily basis. This will eventually reduce the generation of waste need to be sent to landfill hence reduce the disposal cost. Prolong, and continuous campaign on sustainable solid waste management need to be carried out more frequently.

Keywords: management, solid waste, sustainability, university

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Authors: Aman Guru, Chiron Singhi

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The Earth’s climate is being changed at an unrivalled rate since beginning of the evolution of the Earth, 4–5 billion years back, but presently it gained pace due to unintentional anthropogenic disturbances and also increased global warming since the mid-20th century, and these incessant changes in the climatic pattern may bring unpropitious effect on global health and security. Today, however, it is not only the air, or water that are polluted, but the whole atmosphere is prone to pollution and this resulted in other cascading ramification in the form of change in the pattern of rainfall, melting of ice, the rise in the sea level etc. Human activities like production, transport, burning of fuels are adding umpteen dangerous pollutants to the atmosphere which in turn gives rise to global warming. Agriculture plays an imperative part in India's economy. Agriculture, along with fisheries and forestry, is one of the largest contributors to the Gross Domestic Product in India. Research on the effect of climate change and vulnerability of agriculture is a high need in India. A steady increase of CO2 is a primary cause of climate change and global warming and which in turn have a great impact on Indian agriculture. The research focuses on the effect of climate change on Indian agriculture and the proceedings and legal control of legislative measures on such issues and the ways to implement such laws which can help to provide a solution to these problems which can prove beneficial to Indian farmers and their agricultural produce.

Keywords: agriculture, climate change, global warming, India laws, legislative measures

Procedia PDF Downloads 283