Regulation governing non-profit organisations in developing countries

2014 ◽  
Vol 56 (4) ◽  
pp. 251-273 ◽  
Author(s):  
Muhamed Zulkhibri
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Tax Incentives ◽  
Legal Framework ◽  
Social Needs ◽  
Content Type ◽  
Non Profit ◽  
Applicable Law ◽  
Tax Exemptions ◽  
Legal Frameworks

Purpose – The purpose of this paper is to provide a comparative analysis on the regulation, the applicable law and the tax treatment in the operations of NPOs in developing countries. Design/methodology/approach – A comparative analysis in term of NPOs legal framework governing the formation, existence, restriction and fundraising of NPOs, as well as the tax treatment for the NPOs. Findings – The findings suggest that regulations of NPOs in these countries exhibit a mixed picture with respect to the establishment, operation, affiliation and fundraising, as well as their tax incentives and preferences. In some countries, NPOs have fewer restrictions and are eligible for generous tax incentives, while for other countries, various restrictions and lack of incentives are the norms. The legal frameworks for NPOs are burdensome and, to some extent, do not reflect the importance of NPOs as partner for development of society. The findings also suggest that tax treatments in these countries vary from simple to complex coupled with obscure tax exemptions rules. Originality/value – Around the globe, authorities and society are increasingly acknowledging the important role of NPOs in dealing with social needs from basic poverty, health and sustainable environments. This study’s focus on NPOs regulation will provide an understanding for authorities to design an appropriate framework for the growth and vibrancy of the NPOs.

In/acceptable marketing and consumers' privacy expectations: four tests from EU data protection law

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gianclaudio Malgieri
Keyword(s):  
Data Protection ◽  
Legal Framework ◽  
Online Marketing ◽  
Step Test ◽  
The European Union ◽  
Content Type ◽  
General Data Protection Regulation ◽  
Managerial Implications ◽  
Data Protection Law ◽  
Legal Frameworks

Purpose This study aims to discover the legal borderline between licit online marketing and illicit privacy-intrusive and manipulative marketing, considering in particular consumers’ expectations of privacy. Design/methodology/approach A doctrinal legal research methodology is applied throughout with reference to the relevant legislative frameworks. In particular, this study analyzes the European Union (EU) data protection law [General Data Protection Regulation (GDPR)] framework (as it is one of the most advanced privacy laws in the world, with strong extra-territorial impact in other countries and consequent risks of high fines), as compared to privacy scholarship on the field and extract a compliance framework for marketers. Findings The GDPR is a solid compliance framework that can help to distinguish licit marketing from illicit one. It brings clarity through four legal tests: fairness test, lawfulness test, significant effect test and the high-risk test. The performance of these tests can be beneficial to consumers and marketers in particular considering that meeting consumers’ expectation of privacy can enhance their trust. A solution for marketers to respect and leverage consumers’ privacy expectations is twofold: enhancing critical transparency and avoiding the exploitation of individual vulnerabilities. Research limitations/implications This study is limited to the European legal framework scenario and to theoretical analysis. Further research is necessary to investigate other legal frameworks and to prove this model in practice, measuring not only the consumers’ expectation of privacy in different contexts but also the practical managerial implications of the four GDPR tests for marketers. Originality/value This study originally contextualizes the most recent privacy scholarship on online manipulation within the EU legal framework, proposing an easy and accessible four-step test and twofold solution for marketers. Such a test might be beneficial both for marketers and for consumers’ expectations of privacy.

scholarly journals Legal framework challenges to e-banking in Tanzania

2019 ◽  
Vol 3 (2) ◽  
pp. 101-110
Author(s):  
Charles Ishengoma Kato
Keyword(s):  
Comparative Analysis ◽  
Best Practice ◽  
Banking Sector ◽  
Legal Framework ◽  
Electronic Banking ◽  
Content Type ◽  
Legal Challenges ◽  
The Usa ◽  
Information And Communication ◽  
International Instruments

Purpose This paper aims to examine the legal challenges to electronic banking and initiatives taken to address them in Tanzania. It is based on the results of a comparative analysis of policies and laws of other countries from which Tanzania can pick a leaf on how to deal with challenges brought by information and communication technology-induced innovations in the banking sector. Design/methodology/approach The study upon which this paper is based employed comparative analysis methods by analysing different policies and laws of Tanzania in line with attendant laws of other jurisdictions such as the USA, Malaysia, South Africa, Rwanda and Kenya and international instruments in a bid to establish the best practice pertaining to controlling and containing legal challenges brought by developments in electronic banking. Findings This paper confirms that, the prevailing laws guiding electronic banking in Tanzania do not adequately address the challenges the banks and customers face during electronic banking transactions. Thus, there is a need to amend the Tanzanian laws guiding this sector to put in place legislation capable of facilitating the development of electronic banking whilst addressing the associated challenges the users encounter. Originality/value This paper underscores the value of amending existing or enacting new laws in line with the development of technology/innovation to protect consumers in nascent electronic banking of the country. Moreover, it advocates for the development of innovation in banking sector should not be left to grow without amending/enacting laws that will promote its development and at the same time protect the users to avoid far-reaching and often unpleasant implications.

scholarly journals A contract theory approach to special and differential treatment and the WTO

2017 ◽  
Vol 16 (3) ◽  
pp. 126-140
Author(s):  
Stephanie Switzer
Keyword(s):  
Developing Countries ◽  
Contract Theory ◽  
Incomplete Contracts ◽  
World Trade Organisation ◽  
Legal Framework ◽  
Differential Treatment ◽  
Theory Approach ◽  
Incomplete Contract ◽  
Conceptual Tool ◽  
Content Type

Purpose This paper is prompted by the dissatisfaction of developing countries regarding the grant of special and differential treatment (SDT) under the legal framework of the World Trade Organisation (WTO). As a result of such dissatisfaction, the Doha Round of multilateral trade negotiations explicitly called for a review of such treatment with a view to making it more precise, effective and operational. This mandate has not yet been met to the satisfaction of many developing countries. This paper aims to provide an alternative way of examining and evaluating the contestation which exists regarding SDT in the WTO. Design/methodology/approach This paper uses the conceptual framework provided by the economic contract theory and in particular, the concept of the incomplete contract to provide a scaffold for analysing SDT. This approach is intended to offer insights beyond those elucidated so far in the literature on the topic. Findings This paper, by using an economic contract theory approach, finds that SDT is constructed as an incomplete contract. Furthermore, the suboptimal outcomes associated with incomplete contracts are apparent in the constitution of SDT. This finding is useful in both an evaluative and programmatic sense, providing us with an alternative entry point to explain some of the shortcomings with SDT, as well as garnering us with a useful conceptual tool to think upon how SDT can be improved. Originality/value The paper contributes to the literature on SDT within the WTO in particular and differential treatment in international law in general. Drawing on literature on the WTO as an incomplete contract, the paper provides an original frame for analyzing SDT and draws attention, in particular, to the utility of the economic contract theory as a programmatic and evaluative frame for SDT and differential treatment more generally.

scholarly journals Theft of public assets in developing countries and the ineffective legal frameworks on cross-border asset tracing and confiscation

2021 ◽  
Vol 10 (2, special issue) ◽  
pp. 309-317
Author(s):  
Williams C. Iheme
Keyword(s):  
Developing Countries ◽  
Rule Of Law ◽  
Legal Framework ◽  
Public Office ◽  
Contributory Factors ◽  
Cross Border ◽  
Foreign Countries ◽  
Asset Recovery ◽  
Legal Frameworks ◽  
Weak Rule

In most developing countries with weak rule of law and fledgling democratic institutions, theft of public assets by public office holders is rampant and has a strong correlation with the excruciating level of poverty and underdevelopment that besiege these countries (Ijewereme, 2013). While a myriad number of reasons may be responsible for this situation, the absence of a mature legal framework as well as the scant availability of sufficiently trained government personnel to trace and recover stolen assets, hidden domestically and abroad, arguably remain contributory factors. Granted that corrupt public office holders are typically enabled by porous (domestic) legal frameworks that provide them wide escape routes for their crimes, contestably however, the laws bordering on confiscation of assets in many foreign countries (safe havens) seem intentionally designed to frustrate any recovery of stolen assets by developing countries. In the aftermath of the COVID-19 pandemic, the rate of stealing public assets by public office holders in developing countries is foreseen to rise astronomically and is likely to deepen their existing levels of poverty and hopelessness (Ayode, 2020). Using Nigeria as an example of a developing country, the paper critically examines the underlying defects in the cross-border legal framework on asset recovery and confiscation and proffers suggestions on how these defects could be remedied.

Strategic and Legal Framework of Torrential Flood Control in Some Western Balkan and EU Countries

2022 ◽  
pp. 42-73
Author(s):  
Nada Dragović ◽  
Tijana Vulević ◽  
Muhamed Bajrić ◽  
Johannes Huebl ◽  
Paolo Porto ◽  
...  
Keyword(s):  
Comparative Analysis ◽  
Flood Control ◽  
Legal Framework ◽  
Flood Protection ◽  
Western Balkans ◽  
Eu Countries ◽  
Advantages And Disadvantages ◽  
Balkan Countries ◽  
Torrential Flood ◽  
Legal Frameworks

The EU countries are obliged to harmonize their legislation in the field of flood protection, and thus torrential floods, in accordance with the Water Framework Directive (WFD) which was adopted in 2000. Two EU countries, Austria and Italy, and three Western Balkan countries were selected for the strategic and legal framework of torrential flood control: Serbia, North Macedonia, and Bosnia and Herzegovina. In addition to the legal framework of torrential flood control in EU countries, policies and strategies related to this area were studied for comparative analysis with non-EU countries. The strategic framework for the protection of water resources, and in particular torrential flood protection, is lacking in all Western Balkan countries. The aim of this chapter is to determine the directions of future strategic directions and torrential flood control policies in the Western Balkans based on the experiences of EU countries, advantages and disadvantages of the existing strategic, and legal frameworks.

Diversity–development nexus: Why determine economic development without diversity? A comparative analysis between developed and developing countries

2021 ◽  
Vol 16 (1) ◽  
pp. 134-150
Author(s):  
Saqib Amin
Keyword(s):  
Developing Countries ◽  
Economic Development ◽  
Comparative Analysis ◽  
Religious Diversity ◽  
Generalized Method Of Moments ◽  
Well Being ◽  
Developed Countries ◽  
Vital Role ◽  
Content Type ◽  
Developing And Developed Countries

Purpose Diversity plays a vital role in the sustainable development of any country. Discrimination, segregation and bigotry are rampant causes of social evil and do great harm to our society. This study aims to investigate whether ethnic and religious diversity affects the country’s well-being or not, via a comparative analysis between developing and developed countries. Design/methodology/approach This study used a generalized method of moments technique for empirical analysis of 158 developing and developed countries. For measurement of ethnic and religious diversity, this study used ethnic fractionalization index of Alesina (2003). Findings The empirical findings indicate that ethnic and religious diversity both increases the economic prosperity for developed countries, and alternatively, it makes it more miserable for developing countries. This study suggests that organizing a diverse society is a difficult task; thus, developing countries need to promote a cohesive society like developed countries by providing equal, secure and peaceful opportunity to get fruitful results of diverse populations. Originality/value This study investigates a comparative analysis between developing and developed countries regarding impact of ethnic and religious diversity on economic development.

Accommodation sharing: a look beyond Airbnb’s literature

2020 ◽  
Vol 14 (1) ◽  
pp. 21-33 ◽  
Author(s):  
Vivian Constanza Medina-Hernandez ◽  
Estela Marine-Roig ◽  
Berta Ferrer-Rosell
Keyword(s):  
Comparative Analysis ◽  
Design Methodology ◽  
Web Of Science ◽  
Keyword Search ◽  
Research Gaps ◽  
Content Type ◽  
Non Profit ◽  
For Profit ◽  
The Past ◽  
Different Types

Purpose Airbnb is the peer-to-peer (P2P) accommodation platform that has attracted researchers’ attention during the past decade. The purpose of this paper attempts to illustrate the scarce research on P2P accommodation platforms other than Airbnb and to highlight the research gaps concerning these platforms. Design/methodology/approach This study starts by presenting a literature review on Airbnb based on several review papers about P2P accommodation sharing and conducts a quantitative comparative analysis between existing literature on Airbnb and other P2P accommodation platforms in Web of Science (WoS) using a keyword search. Findings Findings suggest that the literature regarding P2P accommodation platforms other than Airbnb is limited and that little is known about their possible impact on the collaborative tourism ecosystem. The analysis also suggests further research on P2P accommodation platforms to move on from an Airbnb-centric view and include other types of P2P accommodation platforms. Originality/value This paper compares the most common topics studied regarding Airbnb and other P2P accommodation platforms, highlighting the existence of other for-profit and non-profit accommodation platforms. It proposes new lines of research on different types of platforms such as the niche P2P accommodation platforms.

Late-mover advantages and disadvantages in China's futures market

2020 ◽  
Vol 12 (2) ◽  
pp. 179-191
Author(s):  
Qing Chang
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Design Methodology ◽  
Futures Market ◽  
Policy Implications ◽  
Content Type ◽  
Overall Design ◽  
Advantages And Disadvantages ◽  
Depth Analysis ◽  
Catch Up

PurposeThis article aims to provide an in-depth analysis of the late-mover advantages and disadvantages of China's futures market.Design/methodology/approachThis paper reviews the establishment and evolution of China's futures market via historical and comparative analysis, deeply analyzing the market's late-mover advantages and disadvantages.FindingsThe establishment and evolution of China's futures market as a late-mover enjoys benefits in overall design, pilot, and post-development. However, it also suffers disadvantages brought by institutional transformations, advantage enjoyment, catch-up strategies, and international integration.Originality/valueThis paper is the first to systematically explore the laws affecting the formation of the price system in China's futures market. The findings of this research provide important policy implications for the development of China's futures market and references for other developing countries.

Electronic identity (eID) and electronic signature (eSig) for eGovernment services – a comparative legal study

2016 ◽  
Vol 10 (1) ◽  
pp. 8-25 ◽  
Author(s):  
Gabriel M. Lentner ◽  
Peter Parycek
Keyword(s):  
Design Methodology ◽  
Identity Management ◽  
Legal Framework ◽  
Technical Solution ◽  
Content Type ◽  
Electronic Signature ◽  
Swiss Canton ◽  
Legal Frameworks ◽  
Electronic Authentication ◽  
Identification Phase

Purpose This paper aims at providing an overview of different approaches toward identity management pertaining to citizen to government (C2G) eGovernment applications. Design/methodology/approach The paper adopts a comparative law methodology. It asks how different legal systems deal with the same problem. The different legal frameworks of Austria, Germany, Liechtenstein and the Swiss Canton of Zug are analyzed and compared pertaining to identification and authentication. The process of comparison involves three phases: the descriptive phase (describing and analyzing the legislation to be compared), the identification phase (identifying the differences and similarities between the systems compared) and the explanatory phase (attempting to explain the resemblances and similarities between the systems). Findings Each of the four countries adopted different legal solutions. This is due to the different legal culture and the existing legal framework in which the legislator, in most cases, seeks to fit in the respective eGovernment solution, rather than adopting a completely new solution. Originality/value This study reveals different possibilities for legislatures to regulate electronic C2G procedures, ranging from a combination of electronic identity (eID) and electronic signature to pragmatic eID models in combination with further electronic authentication functionalities. The focus of the study is the legal framework and not the technical solution.

scholarly journals Power and Potential: A Comparative Analysis of National Laws and Regulations Concerning Women's Rights to Community Forests

2017 ◽  
Author(s):  
Keyword(s):  
Developing Countries ◽  
Comparative Analysis ◽  
Women's Rights ◽  
Women’S Rights ◽  
Community Forest ◽  
Community Forests ◽  
Legal Frameworks ◽  
Laws And Regulations

A new analysis from RRI provides an unprecedented assessment of legal frameworks regarding indigenous and rural women’s community forest rights in 30 developing countries comprising 78 percent of the developing world’s forests.

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