7. Non-charitable purpose trusts

2020 ◽  
pp. 102-112
Author(s):  
Iain McDonald ◽  
Anne Street
Keyword(s):  
Essential Information ◽  
Charitable Purpose

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter discusses non-charitable purpose trusts. The beneficiary principle requires a valid trust to have human beneficiaries. Charitable trusts are the largest exception to the ‘beneficiary principle’. However, there are further ‘anomalous’ exceptions to this rule: monuments: the erection and upkeep of monuments and graves; animals: the upkeep of individual animals; and masses: the saying of private masses. They are ‘gifts of imperfect obligation’ because the trustee does not have to carry out the obligations and there are no human beneficiaries to enforce it. Because they do not satisfy the beneficiary principle, and have no human beneficiary, the courts have taken a strict approach to the categories of purpose trusts.

6. Charitable trusts

2020 ◽  
pp. 77-101
Author(s):  
Iain McDonald ◽  
Anne Street
Keyword(s):  
Essential Information ◽  
The Public ◽  
Public Benefit ◽  
Charitable Trust ◽  
Charitable Purpose

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter discusses charitable trusts. Charitable trusts differ from private trusts in a number of ways. A charitable trust must be: for a recognized charitable purpose; for the ‘public benefit’; and for exclusively charitable purposes. The public benefit requirement raises different issues under each head of charity. Legislation related to charities and their regulation has recently been consolidated by the Charities Act 2011. Cy-près is a power which allows failing charitable trusts to be applied to other related charities.

6. Charitable trusts

2018 ◽  
Author(s):  
Iain McDonald ◽  
Anne Street
Keyword(s):  
Essential Information ◽  
The Public ◽  
Public Benefit ◽  
Charitable Trust ◽  
Charitable Purpose

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter discusses charitable trusts. Charitable trusts differ from private trusts in a number of ways. A charitable trust: must be for a recognized charitable purpose; for the ‘public benefit’; and for exclusively charitable purposes. The public benefit requirement raises different issues under each head of charity. Legislation related to charities and their regulation has recently been consolidated by the Charities Act 2011. Cy-près is a power which allows failing charitable trusts to be applied to other related charities.

Equity & Trusts Concentrate

2020 ◽  
Author(s):  
Iain McDonald ◽  
Anne Street
Keyword(s):  
Essential Information ◽  
Recent Developments ◽  
The Law ◽  
Charitable Purpose

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. Equity & Trusts Concentrate covers all aspects of equity and trusts. Chapters look at the history and development of equity. The second chapter looks at the concept of a trust. The book also examines charitable, non-charitable purpose, secret, and implied trusts. Finally, issues relating to breach of trust and liabilities are covered. This edition has been updated to include: recent developments in the law and new case coverage.

7. Non-charitable purpose trusts

2018 ◽  
Author(s):  
Iain McDonald ◽  
Anne Street
Keyword(s):  
Essential Information ◽  
Charitable Purpose

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. This chapter discusses non-charitable purpose trusts. The beneficiary principle requires a valid trust to have human beneficiaries. Charitable trusts are the largest exception to the ‘beneficiary principle’. However, there are further ‘anomalous’ exceptions to this rule: monuments: the erection and upkeep of monuments and graves; animals: the upkeep of individual animals; and masses: the saying of private masses. They are ‘gifts of imperfect obligation’ because the trustee does not have to carry out the obligations and there are no human beneficiaries to enforce it. Because they do not satisfy the beneficiary principle, and have no human beneficiary, the courts have taken a strict approach to the categories of purpose trusts.

Equity & Trusts Concentrate

2018 ◽  
Author(s):  
Iain McDonald ◽  
Anne Street
Keyword(s):  
Essential Information ◽  
Recent Developments ◽  
The Law ◽  
Charitable Purpose

Each Concentrate revision guide is packed with essential information, key cases, revision tips, exam Q&As, and more. Concentrates show you what to expect in a law exam, what examiners are looking for, and how to achieve extra marks. Equity & Trusts Concentrate covers all aspects of equity and trusts. Chapters look at the history and development of equity. The second chapter looks at the concept of a trust. The book also examines charitable, non-charitable purpose, secret, and implied trusts. Finally, issues relating to breach of trust and liabilities are covered. This edition has been updated to include: recent developments in the law and new case coverage.

Toward an alignment of the actin molecule within the actin filament

1983 ◽  
Vol 41 ◽  
pp. 450-451
Author(s):  
P.R. Smith ◽  
W.E. Fowler ◽  
U. Aebi
Keyword(s):  
Actin Filament ◽  
Diffraction Data ◽  
Quantitative Estimate ◽  
Molecular Model ◽  
Quantitative Comparison ◽  
Regulatory Proteins ◽  
Essential Information ◽  
X Ray ◽  
Maximum Resolution ◽  
Lack Of Information

An understanding of the specific interactions of actin with regulatory proteins has been limited by the lack of information about the structure of the actin filament. Molecular actin has been studied in actin-DNase I complexes by single crystal X-ray analysis, to a resolution of about 0.6nm, and in the electron microscope where two dimensional actin sheets have been reconstructed to a maximum resolution of 1.5nm. While these studies have shown something of the structure of individual actin molecules, essential information about the orientation of actin in the filament is still unavailable.The work of Egelman & DeRosier has, however, suggested a method which could be used to provide an initial quantitative estimate of the orientation of actin within the filament. This method involves the quantitative comparison of computed diffraction data from single actin filaments with diffraction data derived from synthetic filaments constructed using the molecular model of actin as a building block. Their preliminary work was conducted using a model consisting of two juxtaposed spheres of equal size.

For Those About to Rock

2012 ◽  
Vol 13 (1) ◽  
pp. 29-35
Author(s):  
Jennifer Tufts
Keyword(s):  
Hearing Loss ◽  
Cultural Landscape ◽  
Minimal Risk ◽  
Noise Induced Hearing Loss ◽  
Essential Information ◽  
Informed Decisions ◽  
Hearing Health ◽  
Loud Music ◽  
Protective Strategies

Loud music and noisy hobbies are part of our cultural landscape. These activities can be enjoyed with minimal risk to hearing if a few commonsense guidelines are followed. Educating clients about risks and protective strategies will empower them to make informed decisions about their hearing health that best reflect their values and priorities. In this article, the author covers essential information to avoiding noise-induced hearing loss, writing in easily accessible language to better help clinicians convey this information to their clients.

Nighttime Blue Light Exposure and Breast Cancer

2021 ◽  
pp. 30-33
Author(s):  
David Jaynes ◽  
Paul Switzer
Keyword(s):  
Breast Cancer ◽  
Risk Factor ◽  
Blue Light ◽  
Shift Work ◽  
Light Exposure ◽  
Night Shift ◽  
Background Information ◽  
Common Disease ◽  
Essential Information ◽  
Night Shift Work

The purpose of this article is to provide background information and the current understanding of a less familiar cause of female breast cancer; exposure to ultraviolet light at night. Breast cancer is a common disease that causes significant morbidity and mortality in women. There are several risk factors for breast cancer, most of which are genetic and environmental in nature. An often-overlooked risk factor is exposure to blue light during night shift work, which decreases melatonin production. One of the many cancer-preventing properties of melatonin is to limit estrogen production. Increased lifetime exposure to estrogen is a well-known cause of breast cancer. Awareness of nighttime blue light exposure as a breast cancer risk factor by women doing night shift work and those exposed to nighttime light via smartphones and laptops, is essential information to know so that protective measures can be taken.

Particularities of the independent auditor's report on reliability of accounting (financial) statements for 2019: COVID-19 as qualitatively essential information (Part 2)

2020 ◽  
Vol 23 (7) ◽  
pp. 777-799
Author(s):  
O.I. Shvyreva ◽  
Z.I. Kruglyak ◽  
A.V. Petukh
Keyword(s):  
Financial Reporting ◽  
Financial Statements ◽  
Economic Situation ◽  
Risk Disclosure ◽  
Essential Information ◽  
Logical Method ◽  
Annual Reporting ◽  
The Face ◽  
Key Aspects ◽  
The Impact

Subject. This article discusses the issues related to the practice of financial reporting in the face of uncertainties caused by the coronavirus contagion, as well as the specifics of the audit strategy and formation of an audit opinion on this reporting. Objectives. The article aims to identify the quality characteristics of financial reporting prepared in the context of the COVID-19 pandemic and justify the key aspects of assurance engagement completion in an extremely uncertain epidemiological and economic situation. Methods. For the study, we used an abstract-logical method, content analysis techniques, systematization, and classification. Results. Analyzing the impact of the extremely uncertain epidemiological and economic situation on financial statements, the article clarifies aspects of disclosure of events after the reporting date and threats to business continuity in the annual reporting of economic entities. The article identifies possible alternative procedures and algorithms to obtain proper evidence when it is insufficient in the face of the inability to meet certain audit standards requirements in a remote audit environment. The article defines the impact of COVID-19 risk disclosure on the structure of the audit report and opinion. Relevance. The results of the study can be used in the practical activities of economic entities that prepare financial statements in the face of significant uncertainty, as well as auditors and audit organizations.

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