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The Concept of Foreign Arbitration Award in the Light of New York Convention, 1958
Homayoun Mafi,
Mahshid Eshaghi
Issue:
Volume 5, Issue 1, March 2022
Pages:
1-10
Received:
29 November 2021
Accepted:
25 December 2021
Published:
8 January 2022
Abstract: The Convention on the Recognition and Enforcement of Foreign Arbitral Awards, New York 1958, is a comprehensive instrument which facilitates the enforcement of arbitral decisions. The New York Convention Compared to its predecessor, the Geneva Convention 1927, on the Enforcement of Foreign Arbitral Awards has gained more flexibility and acceptance among UN member states. In accordance with Article 1, this Convention is applicable in a State other than the State where the recognition and enforcement of such awards are sought, or to arbitral awards not considered to be domestic awards. Therefore, the scope of the application of this Convention depends on what the notions of “arbitrator’s award” and “foreign arbitration award” are; because these two notions can determine which awards should be executed under the rules of the Convention and gain its benefits. However, the Convention gives no clear definition of foreign arbitral award. Under the New York Convention two types of foreign arbitral awards are recognized; arbitral awards that are not considered domestic and arbitral awards rendered in the territory of the state other than the state of the recognition and enforcement of award. In consequence it might be said the New York Convention is based on two criteria with different interpretations of which the territorial criterion is the most important one in comparison with functional criterion. So this paper aims to clarify the concept mentioned as one of Convention’s requirements in terms of executive scope.
Abstract: The Convention on the Recognition and Enforcement of Foreign Arbitral Awards, New York 1958, is a comprehensive instrument which facilitates the enforcement of arbitral decisions. The New York Convention Compared to its predecessor, the Geneva Convention 1927, on the Enforcement of Foreign Arbitral Awards has gained more flexibility and acceptance ...
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Sentencing Guidelines and Their Applications in Ethiopian Federal Courts
Issue:
Volume 5, Issue 1, March 2022
Pages:
11-18
Received:
2 December 2021
Accepted:
30 December 2021
Published:
12 January 2022
Abstract: Disparities of sentencing in similar crimes cause a typical problem; Law scholars devoted their time to reconcile the debate “should the crime fit with the individual or should the individual behavior fit with the type of crime that she or he committed?” This has remained an issue in criminal sentencing. It is the most crucial stage in criminal justice system because crime is an inevitable phenomenon in human social life. In addition, sentencing is a means designed to give notice for the general public by described punishable crimes and to punish a criminal that he/she have to be convicted by a court of law. In ancient times, punishment was premised on the principle of “an eye for an eye, a tooth for a tooth” and punishments were degrading and inhumane by today’s standard. These days punishments are relatively humane and focus on rehabilitation. Many universal human right instruments provide for the rights of convicted persons and many countries are members of these instruments. Sentencing disparity is a problem everywhere, and countries have adopted sentencing guidelines to solve this problem. Ethiopia is one of them that adopted and revised the first and the second sentencing guidelines in 2010 and 2013 respectively. The study has applied qualitative and doctrinal legal research method that revealed the following points. The general objective of this study is to explore whether the Ethiopian Federal Supreme court sentencing guidelines could tackle the unwarranted sentencing disparities in federal courts or not. In addition, the main purposes of the sentencing guidelines have to ensure proportionality, consistency, predictability and fairness of sentencing throughout in the country on federal matters. However, the principles of alike cases were not getting uniformity of decision that have been realized in many scenarios; the sentencing guidelines from design to practices shown that it was unable to stop unwarranted disparities of sentencing due to different factors. The lack of clarity of sentencing guidelines, the lack of mutual understanding of the legal practitioners to the sentencing guidelines, lack of supervision and controlling mechanisms of the sentencing guidelines were considered as the root causes of sentencing disparities.
Abstract: Disparities of sentencing in similar crimes cause a typical problem; Law scholars devoted their time to reconcile the debate “should the crime fit with the individual or should the individual behavior fit with the type of crime that she or he committed?” This has remained an issue in criminal sentencing. It is the most crucial stage in criminal jus...
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Application of Typing and Analysis of Reconnaissance Information for the Purpose of Its Transformation into the Financial Information Administered by FIUs
Matthias Alexander Kedzierski
Issue:
Volume 5, Issue 1, March 2022
Pages:
19-27
Received:
14 December 2021
Accepted:
4 January 2022
Published:
14 January 2022
Abstract: The system of counteracting money laundering and financing of terrorism (ML/FT) is built mainly on analysis of data of obliged entities, risk assessment and application of financial security measures. The growing amounts of data connected with their processing for the purpose of execution of subject instruments requirements improvement of methods in the scope of their acquisition, analysis and management. Thus, this system is also a basis for support of the human factor by means of state-of-the-art technical solutions. Therefore, meta data analyses, machine learning, predictive modelling or semantic modelling of natural language are incorporated in the assessment of ML/FT threats. The assumption is that each of these support methods must simplify and accelerate as well as reduce the costs of the processes of identification of ML/FT threats. The data analysis techniques used are aimed at - in the initial phase, before establishing a relationship with the obliged entity - the search for primary data, their verification and determination of the purpose of the client's activity, which may generate a threat. In the advanced phase - ongoing relations with the obliged entity - with the control of its behavior in the profit / risk relationship for safety and the introduction of "drivers" [controller] or "security bells" to the offered products - which is associated with the need to counteract the threat.
Abstract: The system of counteracting money laundering and financing of terrorism (ML/FT) is built mainly on analysis of data of obliged entities, risk assessment and application of financial security measures. The growing amounts of data connected with their processing for the purpose of execution of subject instruments requirements improvement of methods i...
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Research on the Duty of Care of Live Broadcasting Platforms from the Perspective of Intellectual Property
Issue:
Volume 5, Issue 1, March 2022
Pages:
28-34
Received:
24 December 2021
Accepted:
10 January 2022
Published:
17 January 2022
Abstract: With the rise of live streaming, there are certain difficulties in regulating the intellectual property care obligations of live streaming platforms. First, the connotation and boundaries of e-commerce platforms are not clear enough; second, the application of core intellectual property care obligations in the live delivery ecosystem is not clear; third, the active trademark review obligations of live marketing platforms need to be further clarified. Through case analysis and standard analysis, it can be known that only when the live delivery platform is a combination of the live marketing platform and the live trading platform, can it meet the connotation of the live e-commerce business platform. Separate live broadcast marketing platforms and live trading platforms need to bear corresponding intellectual property care obligations. The duty of care for intellectual property rights of the live streaming platform consists of core obligations, general obligations and supporting obligations. The core obligations include: "notify + take necessary measures", "know or should know + take necessary measures" and the obligation to actively review trademarks. General obligations and supporting obligations are peripheral obligations, which together constitute the intellectual property care obligation system of the live streaming platform.
Abstract: With the rise of live streaming, there are certain difficulties in regulating the intellectual property care obligations of live streaming platforms. First, the connotation and boundaries of e-commerce platforms are not clear enough; second, the application of core intellectual property care obligations in the live delivery ecosystem is not clear; ...
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The Evolution of Criminal Law in Continental Western Europe
Issue:
Volume 5, Issue 1, March 2022
Pages:
35-44
Received:
12 October 2021
Accepted:
27 November 2021
Published:
24 January 2022
Abstract: Through the ages societies have been confronted with criminal behavior. Whenever an act was committed that that harmed an individual or threatened the whole community, the legal system had to be restored one way or another. In the course of history all sorts of methods and measures have been introduced to deal with persons who had infringed private interests or endangered the common safety. Studying the evolution of criminal law in Western Europe, from its early stages to its present form, some main features can be distinguished. One of these features is the gradual shift of criminal procedure from the private domain to the public domain. At first, there was not much public interference with criminal behavior whatsoever. For the greater part, it was up to the victim of the offence, or the family he belonged to, to take legal action against the offender. Only gradually the authorities began to consider criminal justice a matter of public interest. In the Middle Ages, judicial officials were appointed who had to bring each and every culprit to justice. They had to ensure that they were punished properly by the courts of law. To do so, the judges had a wide range of penalties at their disposal, including various species of the death penalty and other forms of corporal punishment. Meanwhile, the criminal liability of a person who had to stand trial changed drastically. No longer was an offender criminally liable for the sole reason that he had committed an unlawful act, like before, but also because he was to be blamed for having done so. When the Middle Ages came to their end, some new theories about punishment were introduced, aiming at the exclusion of wrongdoers from society by depriving them from their freedom. This new penal policy was gaining ground rapidly and would eventually lead to the introduction of various prison systems in the eighteenth and nineteenth centuries. In that same period, ancient sources of criminal law, such as customary law, divine law and revived Roman law, lost their legal power and made way for statute law. As a result of this rise of legislation various voluminous criminal codes were issued at the end of the eighteenth century. In the course of the twentieth century most of the penal practices in Western Europe were significantly transformed. This transformation had a lot to do with the notion that one should reform the moral standards of wrongdoers, in order to prevent them from making the same mistakes again.
Abstract: Through the ages societies have been confronted with criminal behavior. Whenever an act was committed that that harmed an individual or threatened the whole community, the legal system had to be restored one way or another. In the course of history all sorts of methods and measures have been introduced to deal with persons who had infringed private...
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Reimagining Doctrinal Orientations of English Health Care Law Scholarship Since 1980
Issue:
Volume 5, Issue 1, March 2022
Pages:
45-52
Received:
20 June 2021
Accepted:
10 December 2021
Published:
26 January 2022
Abstract: Defining a legal field has functional importance and a legitimising usefulness for the field. There is no doubt that health care law (HCL) has emerged as a field of law and a discrete academic discipline in England and Wales with indicators that gradually became identifiable post-1980. Increasingly, patients aggrieved by their clinical experiences have sought redress in the courts. Doctors have also resorted to the courts for declarations as to the legality of proposed procedures that are ethically sensitive. The burgeoning litigation in healthcare has not only generated an avalanche of case law for academic study, but has also exposed the inadequacy of the common law in resolving the specific bioethical and legal challenges raised by healthcare. Specific legislation was enacted for the first time to address issues raised by medical advances. Concomitant with the evolution of this field of law was the emergence of its academic discipline. It entered the curriculum of legal education as many universities began to teach HCL. This eventually triggered a proliferation of textbooks and journals. The proliferation of literature was accompanied by the creation of academic research centres. Active scholarship in this field has manifested itself in four different doctrinal orientations, namely medical ethics, human rights, and multidisciplinary and socio-legal approaches.
Abstract: Defining a legal field has functional importance and a legitimising usefulness for the field. There is no doubt that health care law (HCL) has emerged as a field of law and a discrete academic discipline in England and Wales with indicators that gradually became identifiable post-1980. Increasingly, patients aggrieved by their clinical experiences ...
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The Impacts of Artificial Intelligence on Research in the Legal Profession
Samuel Maireg Biresaw,
Abhijit Umesh Saste
Issue:
Volume 5, Issue 1, March 2022
Pages:
53-65
Received:
18 December 2021
Accepted:
18 January 2022
Published:
26 January 2022
Abstract: Legal research is an indispensable skill for lawyers. Therefore, it is always necessary for lawyers to engage in legal research in due course of solving various legal problems. Although the purpose and methodology of the research may vary from lawyer to lawyer, doing research is a common activity. On the other hand, the quest to assess the impacts of artificial intelligence (hereinafter ‘AI’) on legal research allows one to measure the influence of AI on the legal profession in general. Moreover, with the advent of Legal AI, it is now evident that the legal profession is not immune from disruption. Accordingly, this article discusses the impacts of AI on research in the legal profession in general in accomplishing various lawyerly tasks by different legal professionals. The aim of the study is to discuss the current and future positive and negative impacts of AI on research in the legal profession. The study is qualitative in nature and it predominantly relies on document analysis of the relevant primary and secondary sources. Accordingly, the study finds that research in the legal profession is not immune from the impacts of AI and AI influences research in the legal profession, both positively and negatively in enumerable ways. Moreover, it is found that the positive impacts of AI are far greater than its negative externalities, which are usually temporary and related to the disruptive effects of technology on the legal profession. In the future, with the advent of Strong AI, the impact of AI on legal research will be far greater than mere automation.
Abstract: Legal research is an indispensable skill for lawyers. Therefore, it is always necessary for lawyers to engage in legal research in due course of solving various legal problems. Although the purpose and methodology of the research may vary from lawyer to lawyer, doing research is a common activity. On the other hand, the quest to assess the impacts ...
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Reconsideration of the Bill of Lading as a Document of Title
Zeng Luling,
Jiang Zhengxiong,
Ren Lvzhen,
Yang Chaoyang
Issue:
Volume 5, Issue 1, March 2022
Pages:
66-72
Received:
29 December 2021
Accepted:
25 January 2022
Published:
9 February 2022
Abstract: The bill of lading is a primary transport document generally signed by or on behalf of the carrier by sea. Because of its comprehensive characteristics, it also plays an important role in the field of international trade. It is widely treated as a document of title in maritime law research and legal practice, but as to the specific meaning of the document of title, there is no accurate and universally accepted interpretation. It is an academic topic left to scholars to discuss. With the changes in the form of bills of lading in practice, it is also a fundamental issue to reduce the disputes arising from the delivery of goods and payment settlement in trade. This paper reviews the different expressions and variations of the bill of lading in relevant conventions and different domestic laws and analyzing the provisions or presumed meanings of the document of title. Based on the various functions of the bill of lading in transportation and trade, it further emphasizes that the dual legal nature of the document of title is mainly for delivery requests and constructive possession of goods. The correction of deviation regarding the implication of document of title in the Chinese context, especially the controversy about the bill of lading as a document of property and the document of debt, and the further clarification of legal nature of a different bill of lading in particular application stage could be obtained.
Abstract: The bill of lading is a primary transport document generally signed by or on behalf of the carrier by sea. Because of its comprehensive characteristics, it also plays an important role in the field of international trade. It is widely treated as a document of title in maritime law research and legal practice, but as to the specific meaning of the d...
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Research on the Legal Nature of Bill of Lading (BOL) in International Cargo Transportation
Chen Jiandong,
Jiang Zhengxiong,
Wang Deling,
Yang Chaoyang
Issue:
Volume 5, Issue 1, March 2022
Pages:
73-81
Received:
29 December 2021
Accepted:
25 January 2022
Published:
9 February 2022
Abstract: The Hague Rules, Hamburg Rules, Maritime Laws of the People’s Republic of China, Uniform Transportation Laws and The United States Freight Act of 1999 have similar but different provisions on the nature of bill of lading. The Hague Rules use covered to stipulate that the bill of lading is the proof of carriage contract, while covered also means including. The Hamburg Rules and Maritime Laws of the People’s Republic of China use evidence to stipulate that the bill of lading is the proof of carriage contract, while the United States Freight Act 1999 considers the bill of lading as the carriage contract directly. For this problem that the nature of the bill of lading is proof of the carriage contract or the carrier of the carriage contract, this paper adopts the methods of literature research and comparative study, starting from the relevant legal provisions of bill of lading, progressively analyze the legal nature of bill of lading and draw a conclusion from the perspective of the conclusion of carriage contract, the relationship between bill of lading and carrier of carriage contract and carrier of carriage contract three dimensions. That is, the bill of lading is not the carriage contract and the rights and obligations of both parties are subject to the carriage contract in the non-public carrier contract of human transport. In the public carrier contract of human transport, the bill of lading is the carrier of the carriage contract in some cases, but only the proof of the carriage contract iLn some cases.
Abstract: The Hague Rules, Hamburg Rules, Maritime Laws of the People’s Republic of China, Uniform Transportation Laws and The United States Freight Act of 1999 have similar but different provisions on the nature of bill of lading. The Hague Rules use covered to stipulate that the bill of lading is the proof of carriage contract, while covered also means inc...
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Terrorism and Armed Conflict in Nigeria: A Case Study of Boko Haram
Issue:
Volume 5, Issue 1, March 2022
Pages:
82-92
Received:
2 January 2022
Accepted:
21 January 2022
Published:
16 February 2022
Abstract: The North-East region of Nigeria has been the epicenter of Boko Haram attacks and killings since 2002. Recently, the group has extended its menace to the North-West and North-Central regions. Compounding the menace of Boko Haram in these regions, are the activities of the Islamic State’s West African Province (ISWAP), a breakaway terrorist group from Boko Haram and the administrative division of the Islamic States (IS). These armed groups’ renewed attacks on helpless Nigerians, facilities, and institutions have worsened the situation in Northern Nigeria, as they attack both public and private facilities, including the civilian populations and objects. The armed forces of the Federal Republic of Nigeria and other security agencies engage these armed groups, as both parties fight for supremacy. Nigeria is a State Party to some international instruments regulating the conduct of war and human rights. How far have the country and the armed groups respected and observed the rules of these international instruments in their hostilities? This research paper, therefore, examines these situations and evaluates the activities of these armed groups and the responses by the government of Nigeria with a view to determining whether they have reached the threshold of armed conflict. Chapter one examines the evolution and ideology of Boko Haram and defines certain key terms, whilst chapter two deals with the status of Boko Haram under international humanitarian law. Chapter three discusses the effects of the activities of the groups. In chapter four, the paper examines the efficacy of the responses and interventions by the government, international community, and non-governmental bodies, whilst chapter five concludes with some far-reaching recommendations.
Abstract: The North-East region of Nigeria has been the epicenter of Boko Haram attacks and killings since 2002. Recently, the group has extended its menace to the North-West and North-Central regions. Compounding the menace of Boko Haram in these regions, are the activities of the Islamic State’s West African Province (ISWAP), a breakaway terrorist group fr...
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Legal Pluralism: Opportunities for Development from a Constitutional Perspective in Latin America
Juan Jose Cantillo Pushaina
Issue:
Volume 5, Issue 1, March 2022
Pages:
93-100
Received:
3 January 2022
Accepted:
8 February 2022
Published:
16 February 2022
Abstract: The recognition of legal pluralism by International Law on Human Rights, especially by Convention 169 of the ILO, as well as its positivization in the Constitutions of some Latin American states, allows us to affirm that this principle must move from its foundational phase to the phase of its consolidation. Through a qualitative and theoretical methodology that analyzes the state of the art proposed by recognized authors on the subject, this article aims to describe legal possibilities to overcome the current stagnation in the theoretical development of legal pluralism. With this, the author aims to describe the current perspective with which legal pluralism is studied, showing a problem of approach based on the lack of coordination and articulation between legal science, legal sociology and legal anthropology, causing a crisis and a stagnation in the development of the concept. Effectively, whit the recognition of indigenous normative systems in Latin American constitutions and their current development, it can be affirmed that the solution, of course, is that the study of legal pluralism must be carried out from the perspective of law. This is the only way to facilitate a normative and interjurisdictional dialogue between indigenous law and state law in the strict sense, which will make legal pluralism effective. In Colombia, the Special Jurisdiction for Peace is not only an example of this beginning of dialogue between jurisdictions, but also leads to the conclusion that legal pluralism is constituted as a core element in the new Latin American constitutionalism to guarantee the obligatory and binding nature of indigenous normative systems through dialogue between the civilized nations that make up a state.
Abstract: The recognition of legal pluralism by International Law on Human Rights, especially by Convention 169 of the ILO, as well as its positivization in the Constitutions of some Latin American states, allows us to affirm that this principle must move from its foundational phase to the phase of its consolidation. Through a qualitative and theoretical met...
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Earnings Management and Its Implications on Management of Quoted Manufacturing Firms in Nigeria
Ikenna Elias Asogwa,
Etim Osim Etim,
Yomi Besidone
Issue:
Volume 5, Issue 1, March 2022
Pages:
101-108
Received:
19 January 2022
Accepted:
8 February 2022
Published:
16 February 2022
Abstract: This study is motivated by concerns investors and other financial reports users have shown after observing many business failures shortly after declaring impressive financial performance. The relationship that may subsist between diverse performance measurements and earnings management in selected manufacturing companies in Nigeria is explored. Twenty-seven (27) firms listed on the Nigerian Stock Exchange (NSE) were purposively drawn for the study using published financial statements for the period 2008-2015. Further, a questionnaire was designed and administered to customers and staff of the companies included in the study. Pooled regression and panel data analysis were carried out and the results show that financial variables of leverage and growth, as well as the non-financial variable perceived quality, significantly influence Discretionary Accruals. Consequently, users of financial reports are encouraged to use both financial and non-financial measures to evaluate companies. The research also emphasized the need for the financial and regulatory authorities to intensify efforts in ensuring that firms manage their earnings properly.
Abstract: This study is motivated by concerns investors and other financial reports users have shown after observing many business failures shortly after declaring impressive financial performance. The relationship that may subsist between diverse performance measurements and earnings management in selected manufacturing companies in Nigeria is explored. Twe...
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Access to Justice for Persons with Hearing Impairment During Criminal Proceeding in Ethiopia: Legal Analysis and Challenges in East Hararge Zone Courts in Oromia Region
Issue:
Volume 5, Issue 1, March 2022
Pages:
109-122
Received:
6 January 2022
Accepted:
28 January 2022
Published:
25 February 2022
Abstract: Ethiopia ratified Convention on the Rights of Persons with Disability in 2010. The Convention under article 13 provides rights of effective access to justice for persons with disabilities in an equal basis with others. The Ethiopian laws, policies and strategies to ensure the participation of persons with disabilities on an equal basis with others in the justice administration, including in their role as judges, witnesses, jurors, lawyers or any other active party is not effective inlight with its obligation under the convention. For instance, the convention provides member states obligation to ensure effective access to justice for persons with disabilities, recognize and promote the use of sign languages. However, there exist no specific statute requiring for the mandatory appointment of sign language interpreters for accused with hearing impairment, they are not guaranteed to exercise their Constitutional right to be informed in their understanding sign language, confrontation and cross examine witness during criminal proceedings in Ethiopia. As Ethiopia has signed the Convention, it must refrain from acts which would defeat the object and purpose of the Convention to ‘promote, protect and ensure the full and equal enjoyment of all human rights and fundamental freedoms by all persons with disabilities, and to promote respect for their inherent dignity’ as envisaged from cummulative interpretation of preamble, objective, article 13 of CRPDs vis-a-vis Art. 18 of Vienna Convention on the Law of Treaties. The main objective of this article is to evaluate the compatibility of Ethiopian legal frameworks and judicial practices in study area vis-à-vis states obligation under CRPD to ensure effective access to justice for PwHI during criminal proceeding and forward a concrete recommendation. The author has employed doctrinal legal analysis and qualitative method of data collectio to complete study in this article accordingly.
Abstract: Ethiopia ratified Convention on the Rights of Persons with Disability in 2010. The Convention under article 13 provides rights of effective access to justice for persons with disabilities in an equal basis with others. The Ethiopian laws, policies and strategies to ensure the participation of persons with disabilities on an equal basis with others ...
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Too Much, Too Little: the Dilemma of Ghana’s Legal Regime for Investment in the Mining Sector
Chris Adomako-Kwakye,
Richard Obeng Mensah
Issue:
Volume 5, Issue 1, March 2022
Pages:
123-133
Received:
25 October 2021
Accepted:
29 December 2021
Published:
28 February 2022
Abstract: Ghana, through its constitutional arrangement, practices the public ownership of natural resources. The state grants mining rights to prospective investors in the mining sector. However, the exploitation of natural resources in Ghana has had devastating effects on its mining communities including deprivation and destruction of farmlands, delayed compensation, rising cost of living, inadequate housing, youth unemployment and family disorganisation. Besides, mining communities in Ghana face a number of challenges such as the failure to incorporate in legal provisions wealth creation opportunities for local indigenes as compensation for the deprivation of their land, and conflicts that erupt between mining companies and indigenes due to deprivation of their source of income. Using the doctrinal lecgal research, this article seeks to examine the legal environment regulating investments and investor protection in Ghana’s mining sector. The paper postulates that the prevailing legal regime in Ghana’s mining sector protects investors but ignores the needs of the local communities. It reveals that the current legal regime in Ghana for development of mining communities is heavily dependant on the royalties paid to the state, which has failed to ensure adequate development in mining communities. The article argues for a paradigm shift and advocates for a balance of protection and treatment for investors and mining communities because the existing legal regime for investment gives too much to investors and very little to mining communities.
Abstract: Ghana, through its constitutional arrangement, practices the public ownership of natural resources. The state grants mining rights to prospective investors in the mining sector. However, the exploitation of natural resources in Ghana has had devastating effects on its mining communities including deprivation and destruction of farmlands, delayed co...
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From Problems to a Model of Action: Romanian University Ethics Commissions - Case Study
Cristina Mihaela Salca Rotaru,
Laura Manea
Issue:
Volume 5, Issue 1, March 2022
Pages:
134-142
Received:
29 January 2022
Accepted:
22 February 2022
Published:
3 March 2022
Abstract: Research on issues of academic ethics from the perspective of ethics committees has been the subject of specialized literature, especially for Research Ethics Commissions and to a lesser degree for committees that investigate and sanction the unethical behavior - Ethical Sanctioning Commissions. The sanctioning commissions play a very important role in maintaining the ethical climate of higher education institutions, by raising awareness amongst the members in the academic community on the effects of committing unethical deeds. Also, legal regulations have a significant impact on the maintain and enforce of an ethical climate in higher education institutions and any other institution or organization. This study: (i) starting with concrete problems facing these ethics commissions in Romania, in the backdrop of the legislation in force and the national jurisprudence and (ii) taking into account the actions taken by the authors, during the period of 2019-2021, to solve these problems, (iii) propose a useful model of actions for all those ethics committees that find themselves in similar situations. The proposed model of action follows the Plan-Do-Check-Act cycle, but in seven steps. In this cycle, the final step, the seventh, may be the first in case of partially solved of the previously ethical issues identified. The presented vision of the ESC's activity opens up new directions of research, at least in terms of conducting comparative studies either on the role and place of these commissions or on the related legislation and even finding new solutions to the problems presented.
Abstract: Research on issues of academic ethics from the perspective of ethics committees has been the subject of specialized literature, especially for Research Ethics Commissions and to a lesser degree for committees that investigate and sanction the unethical behavior - Ethical Sanctioning Commissions. The sanctioning commissions play a very important rol...
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Tax Deductions Related to an Environmental Accident According to the Peruvian Legislation
Gonzalo Alonso Escalante Alpaca
Issue:
Volume 5, Issue 1, March 2022
Pages:
143-148
Received:
11 February 2022
Accepted:
1 March 2022
Published:
9 March 2022
Abstract: In January of 2022 the coast of Peru was affected by the leak of over eleven thousand barrels of oil into the sea. The company responsible for the leak (Repsol) has taken measures in order to compensate the environmental damage caused but there are also fines to be applied against such entity. The aforementioned measures include the cleaning of the ocean as well as the donation of provisions to the population that has been directly affected by the environmental accident, among others. Considering the expenses that come as a direct consequence of an environmental accident it is important to analyze the tax treatment that applies to them. This analysis develops from the premise that according to the Peruvian Tax Law (PTL) an expense that complies with the causality principle (CP) can be deducted in order to determine the net taxable income. The CP implies that an expense can be deducted as long as it takes place with the objective of maintaining the source of taxable income or to create the source of such taxable income. For the current analysis, the legislation, doctrine and the jurisprudence have been considered. This has allowed us to conclude that even though the Peruvian legislation considers the CP as parameter to determine whether or not an expense can be deducted, there are some expenses related to an environmental accident which cannot be deducted to determine the net taxable income.
Abstract: In January of 2022 the coast of Peru was affected by the leak of over eleven thousand barrels of oil into the sea. The company responsible for the leak (Repsol) has taken measures in order to compensate the environmental damage caused but there are also fines to be applied against such entity. The aforementioned measures include the cleaning of the...
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