Search results for: legal discrepancies.
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 250

Search results for: legal discrepancies.

190 A Constructive Analysis of the Formation of LGBTQ Families: Where Utopia and Reality Meet

Authors: Panagiotis Pentaris

Abstract:

The issue of social and legal recognition of LGBTQ families is of high importance when exploring the possibility of a family. Of equal importance is the fact that both society and the individual contribute to the overall recognition of LGBTQ families. This paper is a conceptual discussion, by methodology, of both sides; it uses a method of constructive analysis to expound on this issue. This method’s aim is to broaden conceptual theory, and introduce a new relationship between concepts that were previously not associated by evidence. This exploration has found that LGBTQ realities from an international perspective may differ and both legal and social rights are critical toward self-consciousness and the formation of a family. This paper asserts that internalised and historic oppression of LGBTQ individuals, places them, not always and not in all places, in a disadvantageous position as far as engaging with the potential of forming a family goes. The paper concludes that lack of social recognition and internalised oppression are key barriers regarding LGBTQ families.

Keywords: Family, gay, LGBTQ, self-worth, social rights.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2074
189 Understanding the Silence: When Courts Don-t Speak About Religion

Authors: Kalindi Kokal

Abstract:

India recognizes the personal laws of the various religious communities that reside in the country. At the same time all the institutions of the state in India are committed to the value of secularism. This paper has been developed on the basis of a case study that indicates the dynamics of religion in the working of the lower judiciary in India. Majority of the commentary on religion and the judiciary has focused on debates surrounding the existence and application of personal laws. This paper, through a case study in the lower judiciary, makes an attempt to examine whether the interface between religion and the judiciary goes beyond personal laws. The first part of this paper explains the history and application of personal laws in social, political and legal contexts in India. The second part examines the case study located in two courts of first instance, following into the third part which provides an analysis of the empirical evidence. The fourth part focuses on preliminary observations about why there is a hesitancy to speak about religion in relation to the working of the judicial system.

Keywords: Lower Courts, India, Legal Pluralism, Personal Law.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1432
188 Securing Justice: A Critical Analysis of Kenya-s Post 9/11 Security Apparatus

Authors: Peter Ndichu Muriuki

Abstract:

The 9/11 suicide attacks in New York, Washington, D.C., and Pennsylvania, triggered a number of security responses both in the United States of America and other Countries in the World. Kenya, which is an ally and a close partner to North America and Europe, was not left behind. While many states had been parties to numerous terrorism conventions, their response in implementing them had been slow and needed this catalyst. This special case offered a window of opportunity for many “security conscious" regimes in cementing their legal-criminological and political security apparatus. At the international level, the 9/11 case led to the hasty adoption of Security Council resolution 1373 in 2001, which called upon states to adopt wide-ranging and comprehensive steps and strategies to combat international terrorism and to become parties to the relevant international conventions and protocols relating to terrorism. Since then, Kenya has responded with speed in devising social-legal-criminological-political actions.

Keywords: Justice, Policing, Security, Terrorism

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1624
187 Evolving Paradigm of Right to Development in International Human Rights Law and Its Transformation into the National Legal System: Challenges and Responses in Pakistan

Authors: Naeem Ullah Khan, Kalsoom Khan

Abstract:

No state can be progressive and prosperous in which a large number of people is deprived of their basic economic rights and freedoms. In the contemporary world of globalization, the right to development has gained a momentum force in the domain of International Development Law (IDL) and has integrated into the National Legal System (NLS) of the major developed states. The international experts on human rights argued that the right to development (RTD) is called a third-generation human right which tends to enhance the welfare and prosperity of individuals, and thus, it is a right to a process whose outcomes are human rights despite the controversy on the implications of RTD. In the Pakistan legal system, the RTD has not been expressly stated in the constitution of the Islamic Republic of Pakistan, 1973. However, there are some implied constitutional provisions which reflect the concept of RTD. The jurisprudence on RTD is still an evolving paradigm in the contextual perspective of Pakistan, and the superior court of diverse jurisdiction acts as a catalyst regarding the protection and enforcement of RTD in the interest of the public at large. However, the case law explores the positive inclination of the courts in Pakistan on RTD be incorporated as an express provision in the chapters of fundamental rights; in this scenario, the high court’s of Pakistan under Article 199 and the supreme court of Pakistan under Article 184(3) have exercised jurisdiction on the enforcement of RTD. This paper inter-alia examines the national dimensions of RTD from the standpoint of state practice in Pakistan and it analyzes the experience of judiciary in the protection and enforcement of RTD. Moreover, the paper highlights the social and cultural challenges to Pakistan in the implementation of RTD and possible solution to improve the conditions of human rights in Pakistan. This paper will also highlight the steps taken by Pakistan regarding the awareness, incorporation, and propagation of RTD at the national level.

Keywords: Globalization, Pakistan, RTD, third-generation right.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 859
186 The Portuguese Framework of the Professional Internship without Public Funds

Authors: Ana Lambelho

Abstract:

In an economic crisis such as the one that shook (and still shake) Europe, one does not question the importance of the measures that encourage the hiring and integration of young people into the labour market. In the mentioned context, enterprises tend to reduce the cost of labour and to seek flexible contracting instruments. The professional internships allow innovation and creativity at low cost, because, as they are not labour contracts, the enterprises do not have to respect the minimum standards related to wages, working time duration and so on. In Portugal, we observe a widespread existence of training contracts in which the trainee worked several hours without salary or was paid below the legally prescribed for the function and the work period. For this reason, under the tripartite agreement for a new system of regulation of labour relations, employment policies and social protection, between the Government and the social partners, in June 2008, foresaw a prohibition of professional internships unpaid and the legal regulation of the mandatory internships for access to an activity. The first Act about private internship contracts, i.e., internships without public funding was embodied in the Decree-Law N. 66/2011, of 1st June. This work is dedicated to the study of the legal regime of the internship contract in Portugal, by analysing the problems brought by the new set of rules and especially those which remains unresolved. In fact, we can conclude that the number of situations covered by the Act is much lower than what was expected, because of the exclusion of the mandatory internship for access to a profession when the activity is developed autonomously. Since the majority of the activities can be developed both autonomously or subordinated, it is quite easy to out of the Act requirements and, so, out of the protection that it confers to the intern. In order to complete this study, we considered not only the mentioned legal Act, but also the few doctrine and jurisprudence about the theme.

Keywords: Intern, internship contact, labour law, Portugal.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1769
185 Brand Placement Strategies in Turkey: The Case of “Yalan Dünya”

Authors: Burçe Boyraz

Abstract:

This study examines appearances of brand placement as an alternative communication strategy in television series by focusing on Yalan Dünya which is one of the most popular television series in Turkey. Consequently, this study has a descriptive research design and quantitative content analysis method is used in order to analyze frequency and time data of brand placement appearances in first 3 seasons of Yalan Dünya with 16 episodes. Analysis of brand placement practices in Yalan Dünya is dealt in three categories: episode-based analysis, season-based analysis and comparative analysis. At the end, brand placement practices in Yalan Dünya are evaluated in terms of type, form, duration and legal arrangements. As a result of this study, it is seen that brand placement plays a determinant role in Yalan Dünya content. Also, current legal arrangements make brand placement closer to other traditional communication strategies instead of differing brand placement from them distinctly.

Keywords: Advertising, Alternative communication strategy, Brand placement, Yalan Dünya.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 4329
184 Anti-Corruption Conventions in Nigeria: Legal and Administrative Challenges

Authors: Mohammed Albakariyu Kabir

Abstract:

There is a trend in development discourse to understand and explain the level of corruption in Nigeria, its anticorruption crusade and why it is failing, as well as its level of compliance with International standards of United Nations Convention against Corruption (UNCAC) & African Union Convention on Converting and Preventing Corruption) to which Nigeria is a signatory. This paper discusses the legal and Constitutional provisions relating to corrupt practices and safeguards in Nigeria, as well as the obstacles to the implementation of these Conventions. The paper highlights the challenges posed to the Anti-Corruption crusade by analysing the loopholes that exist both in administrative structure and in scope of the relevant laws. The paper argues that Nigerian Constitution did not make adequate provisions for the implementation of the conventions, hence a proposal which will ensure adequate provision for implementing the conventions to better the lives of Nigerians. The paper concludes that there is the need to build institutional parameters, adequate constitutional and structural safeguards, as well as to synergise strategies, collaborations and alliances to facilitate the timely domestication and implementation of the conventions.

Keywords: Anti-Corruption, Corruption, Convention, domestication, poverty, State Parties.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2591
183 Power Frequency Magnetic Field Survey in Indoor Power Distribution Substation in Egypt

Authors: Ahmed Hossam_ ElDin, Ahmed Farag, Ibrahim Madi., Hanaa Karawia

Abstract:

In our modern society electricity is vital to our health, safety, comfort and well-being. While our daily use of electricity is often taken for granted, public concern has arisen about potential adverse health effects from electric and magnetic – electromagnetic – fields (EMFs) produced by our use of electricity. This paper aims to compare between the measured magnetic field values and the simulated models for the indoor medium to low voltage (MV/LV) distribution substations. To calculate the magnetic flux density in the substations, interactive software SUBCALC is used which is based on closed form solution of the Biot-Savart law with 3D conductor model. The comparison between the measured values and the simulated models was acceptable. However there were some discrepancies, as expected, may be due to the current variation during measurements.

Keywords: Distribution substation, magnetic field, measurement, simulation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2253
182 New Dynamic Constitutive Model for OFHC Copper Film

Authors: Jin Sung Kim, Hoon Huh

Abstract:

The material properties of OFHC copper film was investigated with the High-Speed Material Micro Testing Machine (HSMMTM) at the high strain rates. The rate-dependent stress-strain curves from the experiment and the Johnson−Cook curve fitting showed large discrepancies as the plastic strain increases since the constitutive model implies no rate-dependent strain hardening effect. A new constitutive model was proposed in consideration of rate-dependent strain hardening effect. The strain rate hardening term in the new constitutive model consists of the strain rate sensitivity coefficients of the yield strength and strain hardening.

Keywords: Rate dependent material properties, Dynamic constitutive model, OFHC copper film, Strain rate.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2324
181 Military Court’s Jurisdiction over Military Members Who Commit General Crimes under Indonesian Military Judiciary System in Comparison with Other Countries

Authors: Dini Dewi Heniarti

Abstract:

The importance of this study is to understand how Indonesian military court asserts its jurisdiction over military members who commit general crimes within the Indonesian military judiciary system in comparison to other countries. This research employs a normative-juridical approach in combination with historical and comparative-juridical approaches. The research specification is analytical-descriptive in nature, i.e. describing or outlining the principles, basic concepts, and norms related to military judiciary system, which are further analyzed within the context of implementation and as the inputs for military justice regulation under the Indonesian legal system. Main data used in this research are secondary data, including primary, secondary and tertiary legal sources. The research focuses on secondary data, while primary data are supplementary in nature. The validity of data is checked using multi-methods commonly known as triangulation, i.e. to reflect the efforts to gain an in-depth understanding of phenomena being studied. Here, the military element is kept intact in the judiciary process with due observance of the Military Criminal Justice System and the Military Command Development Principle. The Indonesian military judiciary jurisdiction over military members committing general crimes is based on national legal system and global development while taking into account the structure, composition and position of military forces within the state structure. Jurisdiction is formulated by setting forth the substantive norm of crimes that are military in nature. At the level of adjudication jurisdiction, the military court has a jurisdiction to adjudicate military personnel who commit general offences. At the level of execution jurisdiction, the military court has a jurisdiction to execute the sentence against military members who have been convicted with a final and binding judgement. Military court's jurisdiction needs to be expanded when the country is in the state of war.

Keywords: Military courts, Jurisdiction, Military members, Military justice system.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2376
180 Countering Radicalization to Violent Extremism: A Comparative Study of Canada, the UK and South East Asia

Authors: Daniel Alati

Abstract:

Recent high-profile terrorist events in Canada, the United Kingdom and Europe – the London Bridge attacks, the terrorist attacks in Nice, France and Barcelona, Spain, the 2014 Ottawa Parliament attacks and the 2017 attacks in Edmonton – have all raised levels of public and academic concern with so-called “lone-wolf” and “radicalized” terrorism. Similarly, several countries outside of the “Western” world have been dealing with radicalization to violent extremism for several years. Many South East Asian countries, including Indonesia, Malaysia, Singapore and the Philippines have all had experience with what might be described as ISIS or extremist-inspired acts of terrorism. Indeed, it appears the greatest strength of groups such as ISIS has been their ability to spread a global message of violent extremism that has led to radicalization in markedly different jurisdictions throughout the world. These markedly different jurisdictions have responded with counter-radicalization strategies that warrant further comparative analysis. This paper utilizes an inter-disciplinary legal methodology. In doing so, it compares legal, political, cultural and historical aspects of the counter-radicalization strategies employed by Canada, the United Kingdom and several South East Asian countries (Indonesia, Malaysia, Singapore and the Philippines). Whilst acknowledging significant legal and political differences between these jurisdictions, the paper engages in these analyses with an eye towards understanding which best practices might be shared between the jurisdictions. In doing so, it presents valuable findings of a comparative nature that are useful to both academic and practitioner audiences in several jurisdictions.

Keywords: Canada, United Kingdom, South East Asia, comparative law and politics, radicalization to violent extremism, terrorism.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1647
179 Between Legal Authority and Epistemic Competence: A Case Study of the Brazilian Supreme Court

Authors: Júlia Massadas

Abstract:

The objective of this paper is to analyze the role played by the institute of the public hearings in the Brazilian Supreme Court. The public hearings are regulated since 1999 by the Brazilian Laws nº 9.868, nº 9.882 and by the Intern Regiment of the Brazilian Supreme Court. According to this legislation, the public hearings are supposed to be called when a matter of circumstance of fact must be clarified, what can be done through the hearing of the testimonies of persons with expertise and authority in the theme related to the cause. This work aims to investigate what is the role played by the public hearings and by the experts in the Brazilian Supreme Court. The hypothesis of this research is that: (I) The public hearings in the Brazilian Supreme Court are used to uphold a rhetoric of a democratic legitimacy of the Court`s decisions; (II) The Legislative intentions have been distorted. To test this hypothesis, the adopted methodology involves an empirical study of the Brazilian jurisprudence. As a conclusion, it follows that the public hearings convened by the Brazilian Supreme Court do not correspond, in practice, to the role assigned to them by the Congress since they do not serve properly to epistemic interests. The public hearings not only do not legitimate democratically the decisions, but also, do not properly clarify technical issues.

Keywords: Brazilian Supreme Court, constitutional law, public hearings, epistemic competence, legal authority.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1532
178 The Forensic Swing of Things: The Current Legal and Technical Challenges of IoT Forensics

Authors: Pantaleon Lutta, Mohamed Sedky, Mohamed Hassan

Abstract:

The inability of organizations to put in place management control measures for Internet of Things (IoT) complexities persists to be a risk concern. Policy makers have been left to scamper in finding measures to combat these security and privacy concerns. IoT forensics is a cumbersome process as there is no standardization of the IoT products, no or limited historical data are stored on the devices. This paper highlights why IoT forensics is a unique adventure and brought out the legal challenges encountered in the investigation process. A quadrant model is presented to study the conflicting aspects in IoT forensics. The model analyses the effectiveness of forensic investigation process versus the admissibility of the evidence integrity; taking into account the user privacy and the providers’ compliance with the laws and regulations. Our analysis concludes that a semi-automated forensic process using machine learning, could eliminate the human factor from the profiling and surveillance processes, and hence resolves the issues of data protection (privacy and confidentiality).

Keywords: Cloud forensics, data protection laws, GDPR, IoT forensics, machine learning.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1010
177 Legal Problems with the Thai Political Party Establishment

Authors: Paiboon Chuwatthanakij

Abstract:

Each of the countries around the world has different ways of management and many of them depend on people to administrate their country. Thailand, for example, empowers the sovereignty of Thai people under constitution; however, our Thai voting system is not able to flow fast enough under the current Political management system. The sovereignty of Thai people is addressing this problem through representatives during current elections, in order to set a new policy for the countries ideology to change in the House and the Cabinet. This is particularly important in a democracy to be developed under our current political institution. The Organic Act on Political Parties 2007 is the establishment we have today that is causing confrontations within the establishment. There are many political parties that will soon be abolished. Many political parties have already been subsidized. This research study is to analyze the legal problems with the political party establishment under the Organic Act on Political Parties 2007. This will focus on the freedom of each political establishment compared to an effective political operation. Textbooks and academic papers will be referenced from studies home and abroad. The study revealed that Organic Act on Political Parties 2007 has strict provisions on the political structure over the number of members and the number of branches involved within political parties system. Such operations shall be completed within one year; but under the existing laws the small parties are not able to participate with the bigger parties. The cities are capable of fulfilling small political party requirements but fail to become coalesced because the current laws won't allow them to be united as one. It is important to allow all independent political parties to join our current political structure. Board members can’t help the smaller parties to become a large organization under the existing Thai laws. Creating a new establishment that functions efficiently throughout all branches would be one solution to these legal problems between all political parties. With this new operation, individual political parties can participate with the bigger parties during elections. Until current political institutions change their system to accommodate public opinion, these current Thai laws will continue to be a problem with all political parties in Thailand.

Keywords: Coalesced, Political Party, Sovereignty.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1805
176 Intellectual Property Implications in the Context of Space Exploration with a Focus on European Space Agency Rules and Regulations

Authors: Linda Ana Maria Ungureanu

Abstract:

This article details the manner in which European law establishes the protection and ownership rights over works created in off-world environments or in relation to space exploration. In this sense, the analysis is focused on identifying the legal treatment applicable to creative works based on the provisions regulated under the International Space Treaties, on one side, and the International Intellectual Property (IP) Treaties and subsequent EU legislation, on the other side, with a special interest on European Space Agency (ESA) Rules and Regulations. Furthermore, the article analyses the manner in which ESA regulates the ownership regime applicable for creative works, taking into account the relationship existing between the inventor/creator and ESA and the environment in which the creative work was developed. Moreover, the article sets a series of de lege ferenda proposals for the regulation of IP matters in the context of space exploration, the main purpose being to identify legal measures and steps that need to be taken in order to ensure that creative activities are fostered and understood as a significant catalyst for encouraging space exploration.

Keywords: ESA guidelines, EU legislation, intellectual property law, international IP treaties.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 373
175 The Analysis of Regulation on Sustainability in Financial Sector in Lithuania

Authors: D. Kubiliute

Abstract:

The Republic of Lithuania is known as a trusted location for global business institutions and it attracts investors with its competitive environment for financial service providers. Along with the aspiration to offer a strong results-oriented and innovations-driven environment for financial service providers, Lithuanian regulatory authorities consistently implement the European Union's high regulatory standards for financial activities including sustainability-related disclosures. Since the European Union directed its policy towards transition to a climate-neutral, green, competitive and inclusive economy, additional regulatory requirements for financial market participants are adopted: disclosure of sustainable activities, transparency, prevention of greenwashing, and other. The financial sector is one of the key factors influencing the implementation of sustainability objectives in the European Union policies and mitigating the negative effects of climate change – public funds are not enough to make a significant impact on sustainable investments, therefore directing public and private capital to green projects may help to finance the necessary changes. The topic of the study is original and has not yet been widely analyzed in Lithuanian legal discourse. There are used quantitative and qualitative methodologies, logical, systematic and critical analysis principles, hence the aim of this study is to reveal the problematic of the implementation of regulation on sustainability in the Lithuanian financial sector. Additional regulatory requirements could cause serious changes in financial business operations: additional funds, employees and time have to be dedicated in order the companies could implement these regulations. Lack of knowledge and data on how to implement new regulatory requirements towards sustainable reporting causes a lot of uncertainty for financial market participants. And for some companies it might even be an essential point in terms of business continuity. It is considered that the supervisory authorities should find a balance between financial market needs and legal regulation.

Keywords: Financial, market participant, legal, regulation, sustainability.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 131
174 Groundwater Seepage Estimation into Amirkabir Tunnel Using Analytical Methods and DEM and SGR Method

Authors: Hadi Farhadian, Homayoon Katibeh

Abstract:

In this paper, groundwater seepage into Amirkabir tunnel has been estimated using analytical and numerical methods for 14 different sections of the tunnel. Site Groundwater Rating (SGR) method also has been performed for qualitative and quantitative classification of the tunnel sections. The obtained results of above mentioned methods were compared together. The study shows reasonable accordance with results of the all methods unless for two sections of tunnel. In these two sections there are some significant discrepancies between numerical and analytical results mainly originated from model geometry and high overburden. SGR and the analytical and numerical calculations, confirm high concentration of seepage inflow in fault zones. Maximum seepage flow into tunnel has been estimated 0.425 lit/sec/m using analytical method and 0.628 lit/sec/m using numerical method occured in crashed zone. Based on SGR method, six sections of 14 sections in Amirkabir tunnel axis are found to be in "No Risk" class that is supported by the analytical and numerical seepage value of less than 0.04 lit/sec/m.

Keywords: Water Seepage, Amirkabir Tunnel, Analytical Method, DEM, SGR.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 3902
173 Evaluation of a Hybrid Knowledge-Based System Using Fuzzy Approach

Authors: Kamalendu Pal

Abstract:

This paper describes the main features of a knowledge-based system evaluation method. System evaluation is placed in the context of a hybrid legal decision-support system, Advisory Support for Home Settlement in Divorce (ASHSD). Legal knowledge for ASHSD is represented in two forms, as rules and previously decided cases. Besides distinguishing the two different forms of knowledge representation, the paper outlines the actual use of these forms in a computational framework that is designed to generate a plausible solution for a given case, by using rule-based reasoning (RBR) and case-based reasoning (CBR) in an integrated environment. The nature of suitability assessment of a solution has been considered as a multiple criteria decision-making process in ASHAD evaluation. The evaluation was performed by a combination of discussions and questionnaires with different user groups. The answers to questionnaires used in this evaluations method have been measured as a fuzzy linguistic term. The finding suggests that fuzzy linguistic evaluation is practical and meaningful in knowledge-based system development purpose. 

Keywords: Case-based reasoning, decision-support system, fuzzy linguistic term, rule-based reasoning, system evaluation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1598
172 Corporate Cautionary Statement: A Genre of Professional Communication

Authors: Chie Urawa

Abstract:

Cautionary statements or disclaimers in corporate annual reports need to be carefully designed because clear cautionary statements may protect a company in the case of legal disputes and may undermine positive impressions. This study compares the language of cautionary statements using two corpora, Sony’s cautionary statement corpus (S-corpus) and Panasonic’s cautionary statement corpus (P-corpus), illustrating the differences and similarities in relation to the use of meaningful cautionary statements and critically analyzing why practitioners use the way. The findings describe the distinct differences between the two companies in the presentation of the risk factors and the way how they make the statements. The word ability is used more for legal protection in S-corpus whereas the word possibility is used more to convey a better impression in P-corpus. The main similarities are identified in the use of lexical words and pronouns, and almost the same wordings for eight years. The findings show how they make the statements unique to the company in the presentation of risk factors, and the characteristics of specific genre of professional communication. Important implications of this study are that more comprehensive approach can be applied in other contexts, and be used by companies to reflect upon their cautionary statements.

Keywords: Cautionary statements, corporate annual reports, corpus, risk factors.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 806
171 Impact of Changes in Excise Tax Rate for Strong Alcohol on Consumption and State Revenues in Latvia

Authors: A. Strateičuks, V. Kaže, R. Škapars

Abstract:

State tax revenues in most countries started to decrease during the recession. Government of Latvia decided to compensate the decline by increasing rates of several taxes including excise tax on strong alcohol. The total increase in 2009 constituted 42% and the rate increased from 896€ to 1 266€ for 100l of absolute alcohol. Since then this has had a negative impact on consumption volumes and the split between legal and illegal market. The legal alcohol sales decreased by almost 50% (by volume), consequentially having negative effect on the State revenues from VAT and excise tax. Estimated results for 2010 are indicating 54 million € decrease in VAT, excise tax and other taxes versus 2008 (excise tax -19 million €, VAT -30 million €, other taxes -5 million €). The paper aims to analyze impact of the increase in excise tax on consumption patterns, State revenues and competitiveness of the local companies to draw up proposals for the state authorities regarding more effective tax policies. The analysis reveals a relationship between excise tax rate, illegal alcohol market and State revenues. The results can be used to improve excise tax system and effectiveness in Latvia.

Keywords: State revenues, alcohol market, excise tax, competitiveness, consumption.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1731
170 Reconsidering the Legitimacy of Capital Punishment in the Interpretation of the Human Right to Life in the Two Traditional Approaches

Authors: Yujie Zhang

Abstract:

There are debates around the legitimacy of capital punishment, i.e., whether death could serve as a proper execution in our legal system or not. Different arguments have been raised. However, none of them seem able to provide a determined answer to the issue; this results in a lack of instruction in the legal practice. This article, therefore, devotes itself to the effort to find such an answer. It takes the perspective of rights, through interpreting the concept of right to life, which capital punishment appears to be in confliction with in the two traditional approaches, to reveal a possibly best account of the right and its conclusion on capital punishment. However, this effort is not a normative one which focuses on what ought to be. It means the article does not try to work out which argument we should choose and solve the hot debate on whether capital punishment should be allowed or not. It, again, does not propose which perspective we should take to approach this issue or generally which account of right must be better; rather, it is more a thought experiment. It attempts to raise a new perspective to approach the issue of the legitimacy of capital punishment. Both its perspective and conclusion therefore are tentative: what if we view this issue in a way we have never tried before, for example the different accounts of right to life? In this sense, the perspective could be defied, while the conclusion could be rejected. Other perspectives and conclusions are also possible. Notwithstanding, this tentative perspective and account of the right still could not be denied from serving as a potential approach, since it does have the ability to provide us with a determined attitude toward capital punishment that is hard to achieve through existing arguments.

Keywords: Capital punishment, right to life, theories of rights, the choice theory.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1551
169 The Impact of Corporate Governance Regulation in the Nigerian Banking Sector

Authors: Simisola I. Akintoye, Sunday K. Iyaniwura

Abstract:

Recent global corporate failures have called for increase in the need to regulate corporate governance across the world. In Nigeria, the impact of corporate governance regulation in the banking sector has reached epidemic levels contributing to the country’s economic depression. This study critically evaluates Nigeria’s corporate governance regime and explores how weak regulation has impacted on the banking sector. By adopting a socio legal methodology, the study analyses both theoretical and empirical works from a socio-scientific point of view to examine the role of Nigeria’s legal, cultural and social arrangements in corporate governance regulation. The study reveals that Nigeria’s institutional arrangement has contributed to its weak system of corporate governance regulation with adverse effects on the banking sector. The research mainly impacts on current global corporate governance literature in sub-Saharan Africa by contributing to knowledge of the peculiarities of corporate governance regulation in different institutional jurisdictions. The particular focus on emerging economies such as Nigeria expands on the need for countries to develop a bespoke system of corporate governance regulation that takes into consideration the peculiarities of individual countries devoid of external influence.

Keywords: Banks, corporate governance, emerging economies, Nigeria.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1588
168 Investigation of Chip Formation Characteristics during Surface Finishing of HDPE Samples

Authors: M. S. Kaiser, S. Reaz Ahmed

Abstract:

Chip formation characteristics are investigated during surface finishing of high density polyethylene (HDPE) samples using a shaper machine. Both the cutting speed and depth of cut are varied continually to enable observations under various machining conditions. The generated chips are analyzed in terms of their shape, size, and deformation. Their physical appearances are also observed using digital camera and optical microscope. The investigation shows that continuous chips are obtained for all the cutting conditions. It is observed that cutting speed is more influential than depth of cut to cause dimensional changes of chips. Chips curl radius is also found to increase gradually with the increase of cutting speed. The length of continuous chips remains always smaller than the job length, and the corresponding discrepancies are found to be more prominent at lower cutting speed. Microstructures of the chips reveal that cracks are formed at higher cutting speeds and depth of cuts, which is not that significant at low depth of cut.

Keywords: HDPE, surface-finishing, chip formation, deformation, roughness.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 497
167 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 45 practicing conveyancers and 15 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 neighbouring stands caused by enlargement of existing small units on small stands also cause long-term unresolved legal disputes. In addition, as 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, transfer, titling.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 201
166 Verifying Environmental Performance through Inventory and Assessment: Case Study of the Los Alamos National Laboratory Waste Compliance and Tracking System

Authors: O. S. Saulters, S. D. Goldberg, W. A. Staples, E. I. Martinez, L. M. Sanchez, D. E. Archuleta, D. L. Williams, S. D. Johnson, A. M. Baker

Abstract:

To address an important set of unverified field conditions, the Los Alamos National Laboratory Waste Compliance and Tracking System (WCATS) Wall-to-Wall Team performed an unprecedented and advanced inventory. This reconciliation involved confirmation analysis for approximately 5850 hazardous, low-level, mixed low-level, and transuranic waste containers located in more than 200 staging and storage areas across 33 Technical Areas. The interdisciplinary team scoped, planned, and developed the multidimensional assessments. Through coordination with cross-functional site hosts, they were able to verify and validate data while resolving discrepancies identified in WCATS. The results were extraordinary with an updated inventory, tailored outreach, more cohesive communications, and timely closed-loop feedbacks.

Keywords: Circular economy, environmental performance data, social-ecological-technological systems, waste management.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 384
165 Malpractice, Even in Conditions of Compliance with the Rules of Dental Ethics

Authors: Saimir Heta, Kers Kapa, Rialda Xhizdari, Ilma Robo

Abstract:

Despite the existence of different dental specialties, the dentist-patient relationship is unique, in the very fact that the treatment is performed by one doctor and the patient identifies the malpractice presented as part of that doctor's practice; this is in complete contrast to cases of medical treatments where the patient can be presented to a team of doctors, to treat a specific pathology. The rules of dental ethics are almost the same as the rules of medical ethics. The appearance of dental malpractice affects exactly this two-party relationship, created on the basis of professionalism, without deviations in this direction, between the dentist and the patient, but with very narrow individual boundaries, compared to cases of medical malpractice. Malpractice can have different reasons for its appearance, starting from professional negligence, but also from the lack of professional knowledge of the dentist who undertakes the dental treatment. It should always be seen in perspective that we are not talking about the individual - the dentist who goes to work with the intention of harming their patients. Malpractice can also be a consequence of the impossibility, for anatomical or physiological reasons of the tooth under dental treatment, to realize the predetermined dental treatment plan. On the other hand, the dentist himself is an individual who can be affected by health conditions, or have vices that affect the systemic health of the dentist as an individual, which in these conditions can cause malpractice. So, depending on the reason that led to the appearance of malpractice, the method of treatment from a legal point of view also varies, for the dentist who committed the malpractice, evaluating the latter if the malpractice came under the conditions of applying the rules of dental ethics. The deviation from the predetermined dental plan is the minimum sign of malpractice and the latter should not be definitively related only to cases of difficult dental treatments. The identification of the reason for the appearance of malpractice is the initial element, which makes the difference in the way of its treatment, from a legal point of view, and the involvement of the dentist in the assessment of the malpractice committed, must be based on the legislation in force, which must be said to have their specific changes in different states. Malpractice should be referred to, or included in the lectures or in the continuing education of professionals, because it serves as a method of obtaining professional experience in order not to repeat the same thing several times, by different professionals.

Keywords: Dental ethics, malpractice, negligence, legal basis, continuing education, dental treatments.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 50
164 The Role of the Internal Audit Unit in Detecting and Preventing Fraud at Public Universities in West Java, Indonesia

Authors: Fury Khristianty Fitriyah

Abstract:

This study aims to identify the extent of the role of the Satuan Pengawas Intern (Internal Audit Unit) in detecting and preventing fraud in public universities in West Java under the Ministry of Research, Technology and Higher Education. The research method applied was a qualitative case study approach, while the unit of analysis for this study is the Internal Audit Unit at each public university. Results of this study indicate that the Internal Audit Unit is able to detect and prevent fraud within a public university environment by means of red flags to mark accounting anomalies. These stem from inaccurate budget planning that prompts inappropriate use of funds, exacerbated by late disbursements of funds, which potentially lead to fictitious transactions, and discrepancies in recording state-owned assets into a state property management system (SIMAK BMN), which, if not conducted properly, potentially causes loss to the state.

Keywords: Internal Audit Unit, efficiency, fraud, public university.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 2099
163 Risk Management Strategy for Protecting Cultural Heritage: Case Study of the Institute of Egypt

Authors: Amany A. Ragheb, Ghada Ragheb, Abd ElRahman A.

Abstract:

Egypt has a countless heritage of mansions, castles, cities, towns, villages, industrial and manufacturing sites. This richness of heritage provides endless and matchless prospects for culture. Despite being famous worldwide, Egypt’s heritage still is in constant need of protection. Political conflicts and religious revolutions form a direct threat to buildings in various areas, historic, archaeological sites, and religious monuments. Egypt has witnessed two revolutions in less than 60 years; both had an impact on its architectural heritage. In this paper, the authors aim to review legal and policy framework to protect the cultural heritage and present the risk management strategy for cultural heritage in conflict. Through a review of selected international models of devastated architectural heritage in conflict zones and highlighting some of their changes, we can learn from the experiences of other countries to assist towards the development of a methodology to halt the plundering of architectural heritage. Finally, the paper makes an effort to enhance the formulation of a risk management strategy for protection and conservation of cultural heritage, through which to end the plundering of Egypt’s architectural legacy in the Egyptian community (revolutions, 1952 and 2011); and by presenting to its surrounding community the benefits derived from maintaining it.

Keywords: Cultural heritage, legal regulation, risk management, preservation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1360
162 Love and Money: Societal Attitudes Toward Income Disparities in Age-Gap Relationships

Authors: Victoria S. Scarratt

Abstract:

Couples involved in age-gap relationships generally evoke negative stereotypes, opinions, and social disapproval. This research seeks to examine whether financial disparities in age-discrepant relationships cause negative attitudes in study participants. It was hypothesized that an age-gap couple (29-year difference) would receive a greater degree of societal disapproval when the couple also had a large salary-gap compared to a similarly aged couple (1-year difference) with a salary-gap. Additionally, there would be no significant difference between age-gap couples without a salary-gap compared to a similarly aged couple without a salary gap. To test the hypothesis, participants were given one of four scenarios regarding a couple in a romantic relationship. Then they were asked to respond to nine Likert scale questions. Results indicated that participants perceived age-gap relationships with a salary disparity to be less equitable in regard to a power imbalance between the couple and the financial and general gain that one partner will receive. A significant interaction was also detected for evoking feelings of disgust in participants, and how morally correct it is for the couple to continue their relationship.

Keywords: Age-gap relationships, financial discrepancies, love, relationships, societal stigmas.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 235
161 Development of Mathematical Model for Overall Oxygen Transfer Coefficient of an Aerator and Comparison with CFD Modeling

Authors: Shashank.B. Thakre, L.B. Bhuyar, Samir.J. Deshmukh

Abstract:

The value of overall oxygen transfer Coefficient (KLa), which is the best measure of oxygen transfer in water through aeration, is obtained by a simple approach, which sufficiently explains the utility of the method to eliminate the discrepancies due to inaccurate assumption of saturation dissolved oxygen concentration. The rate of oxygen transfer depends on number of factors like intensity of turbulence, which in turns depends on the speed of rotation, size, and number of blades, diameter and immersion depth of the rotor, and size and shape of aeration tank, as well as on physical, chemical, and biological characteristic of water. An attempt is made in this paper to correlate the overall oxygen transfer Coefficient (KLa), as an independent parameter with other influencing parameters mentioned above. It has been estimated that the simulation equation developed predicts the values of KLa and power with an average standard error of estimation of 0.0164 and 7.66 respectively and with R2 values of 0.979 and 0.989 respectively, when compared with experimentally determined values. The comparison of this model is done with the model generated using Computational fluid dynamics (CFD) and both the models were found to be in good agreement with each other.

Keywords: CFD Model, Overall oxygen transfer coefficient, Power, Mathematical Model, Validation.

Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1710