Legislative Efforts Research Articles

Problematyka ulg podatkowych. Założenia i efekty przyjęcia Polskiego Ładu 2.0

This study is devoted to the issue of tax reliefs on the example of the Act of 9 June 2022 amending the Act on personal income tax and certain other acts, commonly known as the Polish Deal 2.0. This legal act became the legislator’s response to numerous errors and ambiguities of the groundbreaking change in the tax system – the Polish Deal. The new regulations were to ensure the durability, consistency, and transparency of tax solutions. Legislative efforts devoted to tax reliefs were also intended to serve this purpose. It quickly turned out that the Polish Deal 2.0 is a manifestation of the change made during the tax year. Against the background of the above comments, one should consider the assessment of the tax relief system on the example of the Polish Deal 2.0. The main research objective is to characterize the impact of the above-mentioned legal regulations to determine the scope of their impact on citizens. The presented issues entail the inevitability of an analysis of legal issues in this field in terms of the nature of the changes, but also the related practical problems. The aim of the study is to present the applicable law-making standards on the example of selected tax reliefs.

Reporting Obligations for Attorneys in Money Laundering Cases: Attorney-Client Privilege Under Pressure?

AbstractWith the publication of the Panama Papers in 2016, law firms and attorneys came under the spotlight of international anti-money laundering efforts. It became clear that attorneys, protected by the attorney-client privilege, play a significant role in concealing the origin of illicit funds and the constructing of offshore company-schemes. The public outcry prompted legislators to hold these facilitators accountable and to prevent money-laundering activities by imposing reporting obligation on them, whenever there is the suspicion of a client being involved in illicit activities. Unsurprisingly, attorney and professional associations voiced considerable opposition to these legislative efforts claiming an erosion of the attorney client privilege and nothing less than an attack on the rule of law. This article examines the attorney-client privilege from a historical, empirical, and constitutional perspective. A brief analysis of the legal frameworks in Germany and Switzerland exemplifies how reporting obligations affect legal practice and what challenges exist for attorneys. Both countries are considered global hubs for money laundering activities. The legal concepts of holding attorneys accountable in the neighboring countries differ in some respects. In conclusion, it shows that the legal professions successfully managed to widely avoid a ‘responsibilization’.

Teaching about White Supremacy and Privilege after the Capitol Insurrection

ABSTRACT In spring 2021, we taught a course called Honors White Supremacy and Privilege to university honors students at our higher education institution in Florida. Aimed at helping students process intellectually the Black Lives Matter events of the preceding year, the course took place just as a reaction was gathering momentum against anti-racist teaching. We present the materials used in the 1-credit course and contextualize the experience in ongoing Republican legislative efforts, particularly in Florida, to undermine the ability to teach courses like this. Much of the essay addresses the lessons we took away from the reading material and classroom discussions. These include the non-essentialism of race, the benchmark “normality” of whiteness, the material consequences of white supremacy, connections of the Trump presidency to a history of white supremacy, the recurring reactionary responses to challenges to the racial status quo, and the need to teach about white supremacy and privilege.

CITIZENSHIP EDUCATION IN EUROPEAN SCHOOL SYSTEMS

This paper aims to open a reflective framework, that should be useful to the Romanian education system and encompass ways in which citizenship education is studied in other European countries, at primary and secondary levels. In this regard, the article presents the characteristics of the school systems which are based on maximalist and minimalistic approaches to citizenship education, the critical approaches to citizenship education and, consequently, the concept of “critical citizenship”. The article also includes a brief timeline of legislative and public policy efforts at European level to support education for democratic citizenship, starting from the Maastricht Treaty and reaching the “Reference Framework of Competences for Democratic Culture”. Last but not least, the paper will highlight a series of reforms and approaches to citizenship education at European level (as a separate or integrated school subject, or in a crosscurricular perspective), that references the latest Eurydice study on citizenship education in European schools.

Advancing search engine studies: The evolution of Google critique and intervention

In this piece, which frames the special issue, “The State of Google Critique and Intervention,” we provide an overview of research focusing on Google as an object of critical study, fleshing out the European interventions that actively attempt to address its dominance. The article begins by mapping out key areas of articulating a Google critique, from the initial focus on ranking and profiling to the subsequent scrutiny of user exploitation and competitive imbalance. As such, it situates the contributions to this special issue concerning search engine bias and discrimination, the ethics of Google Autocomplete, Google's content moderation, the commodification of engine audiences and the political economy of technical systems in a broader history of Google criticism. It then proceeds to contextualize the European developments that put forward alternatives and draws attention to legislative efforts to curb the influence of big tech. We conclude by identifying a few avenues for continued critical study, such as Google's infrastructural bundling of generative artificial intelligence with existing products, to emphasize the importance of intervention in the future.

TAX HEAVENS: THEORETICAL GUIDELINES

The main purpose of this paper is to study the concept and aspects of tax havens and the attempt of companies with significant revenues to avoid taxation, their causes, trends and effects in the European Union (EU) resulting from tax avoidance or tax evasion behavior. These phenomena were triggered by several factors. The purpose of this study is to identify the major determinants of tax havens in the current economic context. In recent years, the international and European tax policy debate has focused on tax avoidance strategies. Attempts and cases of tax evasion have become more frequent. The development of tax havens has been favored by some macroeconomic factors, but also by the tax non-compliance behavior of companies and individuals looking for different ways to avoid taxation. We examine the theoretical implications of tax haven operations on the actual tax burdens of companies based in Europe. One of the factors that has a major contribution to the development of the orientation trend of multinational and national companies with significant revenues made on the territory of the EU is the degree of taxation. Although this level of taxation differs from one country to another, it is a significant one and is the main pillar on which tax havens are based. This expansion of the phenomenon of avoiding taxation by transferring income to tax havens generates negative effects in the European economy, which leave their imprint on the economy more and more. Since the phenomenon of tax avoidance by directing companies to tax havens cannot be eradicated, it is very important to find measures to limit it. In this context, at the level of the European Union, concerns have arisen for the development of a conceptual, institutional and legislative framework to mitigate these phenomena as much as possible. This phenomenon occurs both within the European Union and globally. The European Union together with the Member States must work more and collaborate internationally to limit the orientation of companies towards tax avoidance by transferring profits to tax havens. In the general context of the globalization of the world economy, the governments of countries that want to increase their tax revenues hit a significant obstacle called “tax havens”. The main finding of this approach is that the EU together with other OECD member states are making diplomatic and legislative efforts to limit as much as possible the tendency to avoid taxation.

Egypt: Recent Trends and Developments in Public Law

Abstract While there have been no major case-law developments in the sphere of public law, the reporting period was marked by legislative and policy efforts aimed at regulating new fields of technology. This trend is evidenced by the recent adoption of two bills on personal data protection and on the use of financial technology in non-banking financial activities. The contents of these bills are examined in further detail below.

A Study on Position of SEBI in Indian Securities Market

The arrangement and processes of the SEBI have been developed over the year. In 1602 when Amsterdam stock exchange was admitted by the East India Company for dealings in its hold securities the establishment of the native share and stock Brokers Association which is now remand as Bombay Stock Exchange in 1875 in the existing India undoubtedly marked a beginning of the stock exchange in India despite being the first ever stock exchange in Asia continent. The most basic legislative efforts to control the securities market in India was made by the Bombay Securities Contracts control act 1925, which was enacted to regulate and control certain contras acts for purchase and sale of securities in the city of Bombay.

Current landscape in US schools for bystander CPR training and AED requirements.

Out-of-hospital cardiac arrest is a public health crisis affecting about 356,000 adults and 23,000 children annually in the US with 90% fatality. Early bystander CPR and AED application improve survival. Less than 3% of the US population is CPR trained annually. Since 20% of the US population is at school daily, these represent ideal places to target CPR training. Having standardized state school CPR and AED laws will help with training. We performed a systemic search of the state-specific laws for school AED and CPR requirements within the US. We used PubMed and Google search using keywords: school CPR mandates, US laws for CPR in schools, US state laws for AED implementation, and gaps in US school CPR and AED. We searched for mandates for schools in other countries for comparison. The state laws for CPR training for high school graduation and AED requirements in US. schools are highly variable, and funding for AEDs is inadequate, especially in schools in lower socio-economic zip codes. Recent AED legislative efforts focus mainly on athletic areas and don't adequately address school size, number of buildings, non-athletic areas, and engagement of student-led advocacy efforts. To improve OHCA survival, we identified potential solutions to consolidate efforts and overcome the barriers-standardize state laws, involve student bodies, increase funding, and allocate appropriate resources. The CPR/AED education needs to start earlier in schools and be part of the standard curriculum rather than implemented as a stopgap check-box mandate.

The Indian Epidemiological Evidences on Household Air Pollution and Respiratory Health Outcomes

Increasing number of evidence is linking household air pollution (HAP) with the respiratory and general health of people. In this context, this study tries to review and synthesize the Indian evidence on exposure to household air pollution and respiratory health outcomes from the epidemiological studies conducted in India. The literature is gathered by searching national and international databases and selected using PRISMA guidelines. Included 11 studies that suggested higher odds of developing respiratory illness in HAP-exposed individuals than the non-exposed ones. Most of the studies focused on respiratory health outcomes following exposure to HAP among women and children. Household air pollution was found to be associated with an increased risk of acute lower respiratory infections in children. Though Indian evidence is limited, household air pollution in combination with increasing ambient air pollution can have a significant health impact on the Indian population. Along with current legislative, administrative, and community efforts, higher individual and collective efforts are essential to reduce the overall impact of household air pollution in Indian settings.

Can Telehealth Provide Timely and Equitable Quality Medical Forensic Services? Perspectives of Illinois Hospital Administrators.

Research has shown the viability of telehealth consultations to provide medical forensic services, particularly in areas with a dearth of medical examiners. This study examined Illinois hospital administrators' willingness to utilize telehealth to meet new requirements under Illinois Public Act 100-0775, which intends to increase timely access to quality forensic examiners. Consequently, as of March 2021, roughly half of Illinois hospitals unable to meet these requirements have opted not to treat some or all patients presenting for medical forensic services of sexual assault. We surveyed and conducted in-depth interviews (between October 2020 and April 2021) with 65 hospital administrators responsible for implementing Illinois Public Act 100-0775. Descriptive statistical analysis was used to analyze survey results. Our study found limited staffing resources and difficulties educating and training new forensic medical examiners were the major barriers to providing acute medical forensic services. The overwhelming majority of respondents (95%) saw opportunities to use telehealth across all aspects of the medical forsenic evaluation. Barriers to implementing telehealth included perceived patient discomfort with telehealth technology and current legislative restrictions. Legislative efforts to mandate timely access to qualified medical forensic examiners can unintentionally exacerbate disparities in access to care. Illinois hospital administrators are receptive to utilizing telehealth to improve access to forensic examiners, particularly in lower-resourced hospitals. One method for responding to staffing shortages and improving equitable access to forensic sexual assault services may include implementing networks of qualified forensic examiners that support on-site clinicians in lower-resourced areas via telehealth.

The Role of Doulas in Addressing Disparities, Barriers, and Potential Solutions to Navigating Reproductive Loss

Reproductive loss can take many forms. Common experiences include abortions, stillbirths, or miscarriages. Especially in a post-Roe time and space, the health disparities and stigmas that exist surrounding reproductive loss and those experiencing pregnancy loss have become even more apparent. Health disparities continue to exist through sociodemographic factors such as ethnicity, gender, race, and socioeconomic status. As found in existing literature on individuals’ experiences with reproductive health care, each person’s experiences strongly correlate with their identities. The level of reproductive care and compassion received vary dramatically as a result, with people of color and lower socioeconomic statuses receiving lower quality of care when seeking it out. Trends in unintended pregnancies and access to support resources also reinforce the idea that health disparities are at play. Additionally, intersectionality, or the overlapping of an individual’s multiple identities, plays an important role in the disparities seen within reproductive healthcare as discrimination and other structural factors are designed to benefit certain groups of individuals while putting others at disadvantages. Studies and surveys of individuals who have experienced pregnancy loss have addressed the existence of these inequalities within reproductive health care. Through a reproductive justice perspective, this literature review aims to bring attention to the disparities present in reproductive healthcare and how the work of reproductive loss doulas, which are full-spectrum doulas who honor all reproductive experiences, may address these disparities with sensitive and compassionate care. While addressing nationwide disparities in pregnancy loss, this literature review uses the state of Michigan to also analyze the current legislative efforts designed to expand access to critical reproductive health care services.

It Has Been a Big Year for NASN's Advocacy Efforts!

Annually, the National Association of School Nurses (NASN) sets advocacy goals, including legislative priorities. This past January, the NASN Board of Directors resumed their in-person Hill Day, with over 100 appointments with Members of Congress and Senators. This article highlights NASN's 2022-2023 legislative priorities and advocacy efforts, along with briefly discussing the relationship of Bipartisan Safer Communities Act to Medicaid reimbursement for school nursing services.

Unchained Justice: Combating Human Trafficking through Legal Measures

This article examines the critical role of legal measures in combating human trafficking and promoting justice for victims. Human trafficking is a pervasive global issue that affects millions of individuals, primarily women and children, who are subjected to various forms of exploitation and abuse. The article highlights the significance of comprehensive legislation, international cooperation, and law enforcement efforts in addressing this heinous crime. It explores key legal frameworks, such as the United Nations Protocol to Prevent, Suppress and Punish Trafficking in Persons, as well as domestic legislation that aims to prosecute traffickers and protect survivors. Additionally, the article discusses the importance of victim-centered approaches, including the provision of support services and legal remedies, to empower survivors and facilitate their reintegration into society. By analyzing successful legal strategies and identifying challenges, this article underscores the urgency of sustained efforts to unchain justice and eradicate human trafficking worldwide.

The evolution of individual and collective rights in the Chinese workplace

ABSTRACT Due to the underdeveloped nature of organized labor, it is possible to view the ‘individual’ and ‘collective’ components of labor legislation in China as separate and severable. This article aims to challenge such thinking by arguing that collective labor law and collective bargaining practices in China have profoundly shaped the law of employment contracts and individual employment relations. To this end, analyzing the laws surrounding individual employment contracts should not proceed without considering collective labor law. This article investigates, in the first three decades following the establishment of the People’s Republic of China in 1949, the significance of collective rights to the underdevelopment of legal rules of employment rights and the emergence of the socialist social contract. This article also examines, after the economic reform of 1978, the various ways collective bargaining contributed to the transformation from the socialist social contract to the standard contract of employment and from an underdeveloped to a comprehensive framework of employment legislation. Finally, in the post-economic-reform decades, the analysis suggests that collective bargaining encourages the empowerment of trade unions with legislative and administrative efforts and facilitates the incorporation of terms and conditions improvement into individual employment contracts.

The Constitutionality of Customary Courts in Dispute Resolution for Indigenous Communities in Tana Toraja Regency

This research encapsulates an attempt to thoroughly investigate and analyze the constitutionality of customary justice in the context of dispute resolution among indigenous peoples, with particular emphasis on the ways in which disputes are resolved through customary justice institutions in Tana Toraja Regency. The research method applied was a combination of a normative (doctrinal) legal research approach relating to legal theory and doctrine, and an empirical (non-doctrinal) legal research approach focusing on practical experience and field observations. The findings of this study underscore the importance of considering the political context of law in evaluating the constitutionality of customary justice, given that the system is faced with a range of complex challenges. In practice, the dispute resolution process through customary justice in Tana Toraja Regency is organized by a reconciliatory judge, who is tasked with facilitating the process of deliberation between the disputing parties with the aim of reaching a mutually acceptable agreement or decision. Recommendations from this study highlight the need for legislative efforts to formulate clearer laws and regulations regarding the role and procedures of customary justice in resolving disputes in indigenous communities. There is also a need for local policies that support the role of conciliatory judges in the customary justice system in Tana Toraja. This research not only provides a deeper understanding of customary justice practices, but also provides a foundation for improved policies and better legal practices in the future, which can strengthen the protection of indigenous peoples’ rights and support sustainable and inclusive development.

‘The Impetus for Change’: Legislating for Equal Pay and Employment Equality in the Republic of Ireland in the 1970s

The Gender Pay Gap Information Act 2021 is the most recent legislative effort in the Republic of Ireland to address the enduring gender pay gap. However, why is the gender pay gap an enduring aspect of Irish working life? Since independence, economic factors combined with religious influences saw male employment prioritised and by the early 1970s Irish women's workplace representation and average pay compared to male workers was low. This article explores the provisions of, and circumstances surrounding the introduction of two of the first acts addressing employment equality - the Anti-Discrimination (Pay) Act 1974 and the Employment Equality Act 1977 and considers two contrasting equal pay cases and their impact. Five decades later, what insights does the legislation's introduction provide?

Opportunities for Legislative Influence? Latinos and Committee Participation in the U.S. Congress

In this article, I look at how differences in committee participation help further explain the way Latinos are represented in Congress. I examine levels of participation in four committees in the House of Representatives for the 109th–112th Congresses. I find that Latino committee members participate at greater levels when high Latino saliency legislation is considered, but overall they do not engage in greater committee activity compared to non-Latino members. I also find that a higher percentage of Latinos in a district leads to greater levels of activity among committee members, especially when considering high Latino saliency bills. The results show that Latinos receive substantive representation in committees via district composition, but that descriptive representation is relative and not absolute. These findings may speak to the continued lack of Latino institutional power and the tradeoffs Latino members must consider when deciding where and when to invest legislative effort. Furthermore, the results underscore the importance of institutional context in assessing the link between descriptive and substantive representation.

A Letter from the American Historical Association to California’s Placentia–Yorba Linda Unified School District

Research Article| May 01 2023 A Letter from the American Historical Association to California’s Placentia–Yorba Linda Unified School District James R. Grossman James R. Grossman JAMES R. GROSSMAN is executive director of the American Historical Association. Formerly vice-president for research and education at the Newberry Library, he has taught at the University of Chicago and the University of California, San Diego. The author of Land of Hope: Chicago, Black Southerners, and the Great Migration and A Chance to Make Good: African-Americans, 1900–1929, Grossman was project director and coeditor of the print and digital Encyclopedia of Chicago. He is editor emeritus of the University of Chicago Press book series “Historical Studies of Urban America,” which he abandoned to his colleagues after fifty volumes. Articles and short essays have focused on urban history, African American history, ethnicity, higher education, and the place of history in public culture. Short pieces have appeared in the Chicago Tribune, New York Times, Los Angeles Times, Time, New York Daily News, North Shore Magazine, Chronicle of Higher Education, The Hill, and elsewhere. Grossman’s consulting experience includes history-related projects generated by BBC, Smithsonian, various “Teaching American History” programs, and a wide range of theater companies, films, museums, libraries, and foundations. He has served on governing boards of the American Council of Learned Societies, Association of American Colleges and Universities, Center for Research Libraries, National Humanities Alliance, Vivian G. Harsh Society, and Chicago Metro History Education Center. Search for other works by this author on: This Site PubMed Google Scholar California History (2023) 100 (2): 78–81. https://doi.org/10.1525/ch.2023.100.2.78 Views Icon Views Article contents Figures & tables Video Audio Supplementary Data Peer Review Share Icon Share Facebook Twitter LinkedIn Email Tools Icon Tools Get Permissions Cite Icon Cite Search Site Citation James R. Grossman; A Letter from the American Historical Association to California’s Placentia–Yorba Linda Unified School District. California History 1 May 2023; 100 (2): 78–81. doi: https://doi.org/10.1525/ch.2023.100.2.78 Download citation file: Ris (Zotero) Reference Manager EasyBib Bookends Mendeley Papers EndNote RefWorks BibTex toolbar search Search Dropdown Menu toolbar search search input Search input auto suggest filter your search All ContentCalifornia History Search In January 2022, the American Historical Association (AHA) sent a letter to the leadership of the Placentia–Yorba Linda Unified School District (California) opposing a proposed Resolution No. 21–12, “Resolution Opposing the Teaching of Critical Race Theory” (see the proposed resolution at https://4.files.edl.io/e3c9/11/22/21/155531-39d91aa4-c235-4949-a1f4-153f76aa17e8.pdf). We were alerted to this agenda item by a resident concerned about censorship and the quality of history education. We immediately noticed that its text resembled bills being introduced in many state legislatures; the AHA had already begun writing letters to members of those legislatures (for the AHA’s list of letters, organized by state—at this writing, eighteen states—see https://www.historians.org/news-and-advocacy/teaching-history-with-integrity/freedom-to-learn). In this particular letter the AHA noted that “the proposal singled out one set of ideas—critical race theory—as a subject that cannot be taught in Placentia–Yorba Linda schools. The letter includes a link to a statement criticizing similar legislative efforts to restrict education about racism in American... You do not currently have access to this content.

"Prescriptive authority for psychologists: The next step": Correction.

Reports an error in "Prescriptive authority for psychologists: The next step" by Steven Eric Curtis, Samantha Hoffmann and Maeve O'Leary Sloan (Psychological Services, Advanced Online Publication, May 05, 2022, np). In the original article, changes were needed to clarify the timeline of state legalizations of prescriptive authority for psychologists (RxP) and the current status of RxP with regard to the Federal Bureau of Prisons (BOP). In the second paragraph of the "RxP From 2011 to Present" section, the citations relating to legalization in Idaho and Iowa were corrected, and the year in the Prescribing Psychologist reference was corrected in the References section and in text citations throughout. Additionally, in the last paragraph of the "RxP From 2011 to Present" section, the text was updated to clarify that at the present time, prescribing psychologists are not able to prescribe for the BOP. All versions of this article have been corrected. (The following abstract of the original article appeared in record 2022-58802-001). Since the endorsement of prescriptive authority for psychologists (RxP) by the American Psychological Association (APA) in 1995, it has become legal in five states (Idaho, Illinois, Iowa, Louisiana, and New Mexico). The Department of Defense, including the U.S. Air Force, U.S. Army, and U.S. Navy, as well as the Public Health Service, and the Indian Health Service, continue to utilize prescribing psychologists as well. There are now over 200 prescribing psychologists in the United States. Five APA-designated RxP training programs offer a pathway to attain prescription privileges and future board certification when approved. The purpose of this article is to provide information for those with minimal exposure to RxP, updates for those more informed, and recommendations for the next phase of RxP. This article examines scholarship related to RxP as well as newsletter columns, state legislative efforts, current RxP laws, policies, training programs, and critical events in the RxP history. Public access to quality and comprehensive mental health services can be expected to improve as more psychologists complete the necessary RxP training and licensure requirements. (PsycInfo Database Record (c) 2023 APA, all rights reserved).