Specific Legislative Provisions Research Articles

Taxation of trusts in Singapore

Abstract Trusts are commonly used in the design of wealth planning structures in Asia. It is generally necessary for a trustee to consider the Singapore taxation of a trust if it is administered in Singapore, or otherwise has a nexus due to the functions performed by other parties. Few specific legislative provisions apply and the administrative practise of the Inland Revenue Authority of Singapore is concisely stated. This gives rise to a number of potentially complex issues which should be considered by trustees. These issues are ripe for future administrative or judicial clarification.

Penal Sanctioning of Zoophilia in Light of the Legal Status of Animals-A Comparative Analysis of Fifteen European Countries.

Simple SummaryThe aim of the research is to examine the legal status of animals and the criminal law regulation of zoophilia (commonly referred to as “bestiality”) in 15 European countries. These two factors were chosen because they show how societies relate to animals through legislation, that is, how much animals are protected because of their inherent value, and not just because of the interests of humans. In the case of their legal status, the study examined the shift from viewing animals as a simple legal object to giving them special legal status. This research also examined criminal law definitions related to zoophilia. The results of compiling and comparing country rankings for zoophilia and legal status show that countries that place greater emphasis on regulating zoophilia are also more likely to have clearer rules in place regarding the legal status of animals. Switzerland is a positive example of both factors, while Italy faces many challenges in establishing specific legislation.The criminal legislation regarding zoophilia and the legal status of animals were examined in 15 European countries. With regard to zoophilia, answers to the following questions were sought: are sexual acts performed with animals and the possession and distribution of animal pornography criminally punishable? Several aspects of the legal status of animals were examined including: (1) is the protection of individual animals included in the constitution, (2) do animals have a special status beyond mere objects, (3) can we find specific legislative provisions that explicitly state that animals are not simply things, and (4) does the legal system also take the “dignity” of animals into consideration. The assessment of zoophilia and the legal status of animals resulted in two country rankings, which the authors compared with each other. The correlation was not significant (p = 0.3147). At the same time, countries with differentiated criminal legislation for zoophilia were also 3.62 times more likely to rank higher in terms of the legal status of animals. The Swiss regulations are exceptional in both respects, while at the other end of the list, Italy does not have specific legislative provisions for either aspect.

CONTEXTUALISING STAKEHOLDER PARTICIPATION IN THE GOVERNANCE OF HARARE’S INFORMAL ECONOMY SECTOR

The purpose of this study was to explore various public participatory stakeholders in the management of the City of Harare’s informal sector as well as to assess the role of stakeholders in the governance of this sector within the context of political polarisation. In doing so, the study employed a mixed method approach which included a questionnaire survey (N=195), in-depth interviews (N=12) and documentary analysis. Main observations suggested that public participation was far from being achieved due to a multiplicity of factors. Furthermore, despite the introduction of a progressive constitution and the existence of various participatory mechanisms, various challenges continue to inhibit public participation in Harare. These include lack of funding, continued central government intervention, re-centralisation of governance due to loss of political power by the ruling party, political polarisation, resistance by administrators to co-opt the public into decision-making processes and failure to adapt to change. In addition, despite commendable efforts by various stakeholders to engender stakeholder participation, there was a distinct absence of the development and implementation of effective stakeholder involvement strategies in flea market governance. The analysis also showed that the role of the Council especially that of councillors, has been diminishing over the years and conversely, City administrative officials have become more powerful beyond their line of duty. To make matters worse, currently, there are no specific legislative provisions that provide for community participation. The findings will be of interest to local government officials and scholars alike as they have a number of practical implications. There is a need to put in place a robust legislative framework that promotes citizenry involvement and that de-links party politics from development and governance of local authorities. A key policy priority should, therefore, be to inculcate a culture of inclusivity, tolerance and de-centralisation of power and governance.

The Importance of Knowing and Applying of the Professional Legislation and Ethics in the Management of Educational Institutions to Combat Corruption

In some European countries, including Romania, affected by negative economic developments, education tends to be placed in a lower category of priorities. Corruption, ever more present after the 90s, began to be relatively recently present in the attention of the law enforcement institutions at all levels of the educational activity. Two of the methods of preventing and combating it are the knowledge of professional legislation and of the ethics in the Romanian educational system. We try to analyze some elements of educational management directly related to fighting intra-institutional corruption. We also approach specific legislative provisions to combat corruption ending with the presentation of such a concrete case.

"You Could Not Get Any Person to be Trusted Except the State": Poorer Workers' Loss of Faith in Voluntarism in Late 19th Century Britain

This article describes the reasons for a move by poorer workers in late-Victorian Britain away from a belief that voluntary worker-led organizations could provide effective insurance and welfare support, to a greater faith in the State and its services. Relationships within friendly societies—often argued to be key institutions in the development of working-class unity and identity—were less harmonious and trusting in this period than is normally portrayed. Poorer workers in particular developed a distrust of these institutions and especially of how the often better-off working-class leadership treated members. This loss of faith was seen in the great growth of the “dividing” friendly societies as workers abandoned the mainstream clubs, and an increased belief in the potential fairness of State-administered institutions as the resentments felt about the societies overcame working-class suspicions of government provision and control caused by the new Poor Law and its miseries. What has previously been seen as the ideological rejection of State interference by ordinary society members was instead often a response to specific legislative provisions which would have reduced the power of individual members within and against the distrusted clubs. Examining relationships within these hugely important working-class organizations allows us to understand more fully what have often been seen as the confused and inconsistent attitudes of the poorer working-class towards the role of the State, and provides a more accurate historical background to recent arguments about whether welfare provision should be handed back by governments to the management of such voluntarist bodies.

The Rehabilitation Theory in Adjudicating Child Offenders and Its Application in Malaysia

Children who find themselves on the wrong side of the law must bear the legal consequences to ensure that they obey societal norms. The question is: what theory forms the legal basis for legal action against these troubled young offenders? Will the courts apply the deterrence theory by sentencing them to harsher punishments, or will they apply the rehabilitation theory by passing lighter orders? The objective of this article is to debate one of the theories applied by the Court for Children in their adjudicating process-the rehabilitation theory, and its application. This article will also discuss two legal provisions in the Child Act 2001 Malaysia (Act 611) which are based on the rehabilitation theory. This study finds that the rehabilitation theory is the best and most suitable theory to be applied to child offenders because it focuses on individual rehabilitation by taking into consideration the aspects of education, societal integration and rehabilitating them of their criminal mentality. The two aforementioned provisions, namely, on ‘approved school’ and ‘community services’, are orders founded on the rehabilitation theory and can potentially prevent child offenders from involving themselves in criminal activities in the future. The importance of this study is paramount as it shows that Malaysia is clearly behind in assimilating rehabilitative values and theory into Act 611. Ultimately, the placement of specific legislative provisions regarding community service within Act 611 is an initiative that must be expedited.

TIF at a Turning Point: Defining Debt Down

Tax increment financing (TIF) is currently the most important fiscal instrument for local development initiatives in this country. In theory, a TIF project requires no new taxes, and pays for itself by expanding the value of the tax base. However, many state TIF programs have the potential to encourage misallocation of resources, with both specific legislative provisions and larger institutional factors providing incentives for unproductive investments. Three common structural elements of TIF can be especially problematic: The interpretation of, “blight,” the assumption that future increases in property value are caused by the TIF project, and the ability of a TIF district to appropriate the future tax base growth of other, overlapping jurisdictions, most notably school districts. Clarity and transparency are essential to citizen oversight, but many TIF programs are largely hidden from taxpayer notice. Debt limits and a requirement of voter approval constitute a deliberate check on municipal borrowing, but legislatures and courts have generally agreed that bonds secured by tax increment financing do not constitute debt for these purposes. Yet the earmarking of taxes on future increases in property values can function as a type of unrecognized municipal debt, presenting problems of accountability and repayment capacity common to state and local borrowing of all kinds.

George W. Bush, Edgar Allan Poe, and the Use and Abuse of Presidential Signing Statements

This article considers how George W. Bush chose to use the presidential signing statement and the ways in which the administration's application of this tool of direct presidential action in its first term represents a set of important initiatives. The Bush administration has very effectively expanded the scope and character of the signing statement, not only to address specific provisions of legislation that the White House wishes to nullify but also to reposition and strengthen the powers of the presidency relative to the Congress. What is almost as interesting is the fact that so few in Congress, the media, or the scholarly community are aware that anything has happened at all.

A History of Child Health Equity Legislation in the United States

The mission of the Maternal and Child Health Bureau (MCHB) is comprehensive in scope and establishes the capacity, structure, and function for the MCHB to continually improve the health and well-being of pregnant women and children. The MCHB works in partnership with states and has broad authority to improve access to care and ensure the provision of quality preventive and primary care services. Specific provisions of legislation establish the framework for accomplishing this mission. With the increasing recognition of the social, economic, and environmental determinants of child health and the inequities that exist in access and quality of care for children, the Maternal and Child Health Bureau (MCHB) has set the following 3 goals for year 2003: 1) To eliminate disparities in health status outcomes through the removal of economic, social, and cultural barriers to receiving comprehensive, timely, and appropriate health care; 2) To ensure the highest quality of care through the development of practice guidance and data monitoring and evaluation tools; the use of evidence-based research; and the availability of a well-trained, culturally diverse workforce; and 3) To facilitate access to care through the development and improvement of the maternal and child health infrastructure and systems of care to enhance the provision of necessary, coordinated, quality health care. Priority MCHB strategies to accomplish these goals include improving and expanding 1) the cultural competence of providers (in particular to decrease sudden infant death syndrome [SIDS] among minorities), 2) emergency medical services for children, 3) health and safety in child care, 4) quality of primary pediatric care, and 5) the providing of every child with a medical home.

THE PRINCIPLE OF EQUALITY IN THE COMMUNITY CONTEXT: P, GRANT, KALANKE AND MARSCHALL: FOUR UNEASY BEDFELLOWS?

The importance of the principle of equality to the legal order of the European Union has been underlined by four important but contradictory cases: P v. S; Grant v. South West Trains; Kalanke and Marschall. These cases demonstrate various attempts by the Court to come to terms with what is meant by equality and to decide what protection should be provided by Community law. These, and earlier cases, offer various perspectives on the principle of equality. First, equality can be seen as a rallying cry, a political slogan but little else. Second, equality is a societal goal, a general aspirational principle of citizenship which may serve to inform specific legislative provisions, in particular non-discrimination, but otherwise has no legal force. Third, equality is a general principle of law which is designed to limit the activities of the Community legislature. Fourth, and perhaps most radically, equality is a free-standing, fundamental right enforceable against the Member States, like the equal protection of laws found in the Fourteenth Amendment of the US Constitution, and even against "private" employers. While it is possible to see elements of the first three perspectives in the Court's jurisprudence, the Court has not embraced the fourth. The article examines these developments and considers how the principles of equality and non-discrimination might be developed in the future.

At Law: Roe v. Wade Reaffirmed, Again

Annas reviews the Supreme Court's decision in Thornburgh v. American College of Obstetricians and Gynecologists (11 June 1986), which invalidated six provisions of Pennsylvania's 1982 Abortion Control Act. The disputed provisions pertained to informed consent; printed information to be given to women requesting abortions; reporting of abortion statistics to the state health department; determination of viability; information on care of a child brought to term; and the presence of a second physician for post-viability abortions. By a five to four majority, the Court re-emphasized principles stated in earlier abortion-related decisions beginning with Roe v. Wade: the right to privacy; the detrimental effect of unclear laws on the physician patient relationship; and the weight given to previous case law in the American legal system. Annas concurs with the Court's re-affirmation of the privacy right in abortion decisions.The majority opinions have been very consistent in the 13 years since Roe v. Wade in determiniing what legitimate restrictions US state legislatures can place on abortion decisions by women and their physicians. The Court's most recent opinion addresses specific legislative provisions designed to curtail abortions. At issue in Thornburg v. American College of Obstetricians and Gybecologists (54 LW 4618, June 10 1986) were 6 specific provisions of Pennsylvania's Abortion Control Act of 1982. The Court invalidated all 6 of the provisions in dispute: informed consent; printed information; reporting; determination of viability; postviability care for the child; and the requirement of a 2nd physician at postviability abortions. The Court restated and emphasized 3 primary points: 1) the centrality of the right to privacy; 2) the chilling and brutal effect of unclear criminal laws on medical practice; and 3) the importance of the doctrine of "stare decisis" in a government-based on lwa. That the Court did not remand the case to the trial court for further evidentiary proceedings and that the author of Wade v. Roe, Justice Harry Blackmun, was chosen to write the opinion, means that the majority of the Court went out of its way to once again reaffirm the principles enunciated in Roe.