A critical analysis of the auditing and reporting functions of Nigeria Extractive Industry Transparency Initiative (NEITI) Act 2007

2014 ◽  
Vol 13 (3) ◽  
pp. 232-245
Author(s):  
Bethel Uzoma Ihugba

Purpose – This paper aims to examine the effectiveness of the legal response by Nigeria to the sustainable management and use of revenue from the extractive industry in its enactment of the Nigeria Extractive Industry Transparency Initiative (NEITI) Act 2007. It hopes to contribute to the development of Nigeria’s and other countries’ Extractive Industry Transparency Initiative-based regulations or policies intended for the sustainable exploitation and management of revenue from the extractive industry. Design/methodology/approach – The paper is qualitative and uses critical analysis to explore the potentials and limits of the NEITI Act vis-à-vis its promises and capabilities. The article concentrates on the analysis of the sections providing for the objectives of the Act, its functions, its auditing and reporting requirements and timeline for publications of audits and reports for purposes of transparency, accountability and public debate. Findings – The paper finds that although the intendment of the Act appears positive, the sections providing for the achievement of its objectives and functions are bedeviled with several ambiguities, which undermine its effectiveness. Research limitations/implications – The NEITI Act is as yet neither a basis for the prosecution of any individual and/or organization nor been legally challenged in court. As such there is no case law to exemplify the practical application of its provisions. However, logical analysis and review of the Act suggests that more needs to be done to increase its effectiveness. Practical implications – The paper makes the case for the proper definition of terms, stipulation of clear timelines and creation of enforcement functions in legislations, especially in laws that aim to regulate potential irregularities that may provide huge financial rewards for perpetrators and/or undermine a society’s socio-economic development. Originality/value – This paper boldly questions the effectiveness and functionality of the NEITI Act 2007 and lays out a framework for its improvement. Also due to serious dearth of scholarly work on NEITI Act 2007, this paper is the first research work to explore the effectiveness of the NEITI Act 2007 from a legal perspective.

Author(s):  
Lenin John ◽  
Manuel Sampayo ◽  
Paulo Peças

The purpose of this paper is to demonstrate how the implementation of Lean & Green (L&G) in an Industry 4.0 (I4.0) environment can enhance the potential impact of the L&G approach and help manufacturing companies moving towards higher operational and sustainable performances. The research work developed here shows that although a proper definition of L&G is neither exposed worldwide nor explicitly implemented under that name, the current industrial firms are deeply concerned about the demanding challenge of keeping businesses flexible and agile without forgetting strategies to minimize the acceleration of climate change. So, one contribution of this paper is the identification and characterization of L&G drivers and design principles, supporting a robust and well-informed L&G systems implementation. As inferred from the research work, this challenge demands high quality and updated data together with assertive information. Thus, the implementation of L&G in I4.0 contexts is the answer to overcome the identified barriers. Likewise, an L&G system contributes to overcoming the challenges of I4.0 implementation regarding the triple bottom line sustainability concept. Consequently, another contribution of this paper is to depict why an L&G system performs better in the I4.0 context.


2014 ◽  
Vol 5 (4) ◽  
pp. 245-255 ◽  
Author(s):  
Chris Lennard

Purpose – As a healthcare professional caring for people who lack capacity, the author has noted a wide variation in knowledge and awareness by staff of the Deprivation of Liberty Safeguards (DoLS). The purpose of this paper is to examine the DoLS and the background to their coming into being, describes their operation and qualifying requirements, and the continuing problems with their application nationwide. Design/methodology/approach – Utilising a literature search of government papers, official reports of statutory bodies, and critical studies, it examines the central criticisms of DoLS, particularly the lack of a clear statutory definition of deprivation of liberty, and reports on the wide variation in knowledge of the legislation by staff in health and social care, and uneven application of the safeguards nationwide. Findings – It cites evidence from studies showing that even professionals with high levels of expertise in the field find the legislation confusing, and presents testimony from legal experts that case law has failed to clarify the issues for professionals. Originality/value – Finally, it argues that the legislation is now too complex to successfully amend, and tentatively suggests that, pending a government review to make the process more understandable, health care professionals make ‘precautionary’ applications for DoLS. The author argues that, notwithstanding its faults, the process is a worthwhile exercise in care planning and ensuring that people's care is in their best interests and the least restrictive available.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
G. Sundaramali ◽  
C. Vishal Reddy ◽  
Revanth Vinay Kumar Kodali ◽  
Sherin Thomas Sipri ◽  
K. Santhosh Raj ◽  
...  

PurposeThis research work focuses on implementing this methodology in reducing the rejection rate of the turbocharger component problem that occurs during the manufacturing process. Using design, measure, analyze, improve and control (DMAIC) processes, it has been identified that clamping pressure on the component is one factor that affects quality. The impact of clamping pressure is studied to arrive at the ideal clamping pressure in which the rejection rate is the least.Design/methodology/approachQuality is the keyword in manufacturing where the production of a defect-free component is the most sought out objective. The definition of quality keeps getting refined throughout the years, from making products with no defects to minimizing rejection and scrap in the manufacturing process. Production facilities, to achieve this purpose, have adopted various methods and use of the DMAIC of Six Sigma methodology is one among them.FindingsThe study identified the fault causing the defect and suggested the methods to correct the fault. The suggestions would result in reducing the losses arising due to this and similar rejection causes.Originality/valueWith the adoption of DMAIC, it is found that misalignment of top and side clamp pressure is zero. When the side clamp pressure is at 75 PSI, and top clamp pressure is changed from 90 PSI to 95 PSI, the mean of responses is greater than the side clamp pressure of 80 PSI. Therefore, from the three-combination top clamp pressure of 100 PSI and the side clamp pressure of 75 PSI is the optimal condition.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lewis Chezan Bande

Purpose The purpose of this paper is to critically appraise the legal definition of the offence of money laundering under Malawian law. The goal is to evaluate whether the definition meets international standards and best practices on legal definition of money laundering, particularly as contained in the United Nations Convention against Transnational Organized Crime (UNCATOC). Design/methodology/approach The paper is a doctrinal analysis of the legal definition of the offence of money laundering under Malawian law. It examines the constituent elements of the offence based on the traditional conception of a criminal offence as constituting the prohibited conduct (or actus reus) and the mental element (or mens rea). The paper comparatively evaluates the offence vis-à-vis international standards and best practices, particularly as contained in the UNCATOC. Findings The paper concludes that the definition is compliant with international standards and best practices. Research limitations/implications The paper is based on the statutory definition of the offence, but was unable to examine how the offence is interpreted and applied in concrete cases by Malawian courts. The reason is the lack of any case law through which courts have interpreted and applied the offence. Practical implications The paper provides the template for future interpretation and application of the offence by courts in the future. Social implications Enhancing the clarity and certainty in the law on money laundering in Malawi. Originality/value The paper is an elucidation of a statutory provision that was recently adopted in Malawi and for which there is no authoritative clarification. The paper, therefore, makes an invaluable contribution to the fight against money laundering in Malawi by being a guide to law enforcers, lawyers, courts and policy/legislative makers.


2017 ◽  
Vol 59 (6) ◽  
pp. 1109-1115 ◽  
Author(s):  
Md Rafiqul Islam Hossaini

Purpose The aim of this paper is to determine the available remedies for medical negligence instances in Bangladesh. Design/methodology/approach This research work is qualitative in nature. Books, journal articles, case law and statutory laws have been reviewed to formulate this work. Findings A victim of medical negligence in Bangladesh can approach the court seeking remedy under the Criminal Law, Civil Law and Constitutional Law. Moreover, medical professionals are expected to be aware about the legal consequences of their medically negligent practices, and they should indulge in ethical practices so as to avoid getting embroiled in controversial situations and litigations. Originality/value The main reasons for unaccountability of medical practitioners include the unwillingness of people to initiate action against medical practitioners and the lack of legal knowledge about the remedies for medical negligence instances. This paper will assist in gather the required legal knowledge.


1969 ◽  
pp. 926
Author(s):  
Ellen E. Hodgson

Hodgson's article is a thorough discussion of the concept of Pay Equity. She begins by providing a proper definition of the term Pay Equity and then goes on to explore the relevant legislation and case law regarding the matter. In order to analyze Pay Equity fully, Hodgson compares the Ontario experience with that of Great Britain. The central concern of the paper is not to debate the appropriateness of Pay Equity legislation but, rather, to determine whether the courts have responded to the legislation in such a manner as to be able to describe it as being a success. Within her work, Hodgson exposes the reality that Pay Equity legislation in both jurisdictions is complex and costly; however, despite this, the wage gap between the sexes is diminishing.


1990 ◽  
Vol 22 (3-4) ◽  
pp. 291-298
Author(s):  
Frits A. Fastenau ◽  
Jaap H. J. M. van der Graaf ◽  
Gerard Martijnse

More than 95 % of the total housing stock in the Netherlands is connected to central sewerage systems and in most cases the wastewater is treated biologically. As connection to central sewerage systems has reached its economic limits, interest in on-site treatment of the domestic wastewater of the remaining premises is increasing. A large scale research programme into on-site wastewater treatment up to population equivalents of 200 persons has therefore been initiated by the Dutch Ministry of Housing, Physical Planning and Environment. Intensive field-research work did establish that the technological features of most on-site biological treatment systems were satisfactory. A large scale implementation of these systems is however obstructed in different extents by problems of an organisational, financial and/or juridical nature and management difficulties. At present research is carried out to identify these bottlenecks and to analyse possible solutions. Some preliminary results are given which involve the following ‘bottlenecks':-legislation: absence of co-ordination and absence of a definition of ‘surface water';-absence of subsidies;-ownership: divisions in task-setting of Municipalities and Waterboards; divisions involved with cost-sharing;-inspection; operational control and maintenance; organisation of management;-discharge permits;-pollution levy;-sludge disposal. Final decisions and practical elaboration of policies towards on-site treatment will have to be formulated in a broad discussion with all the authorities and interest groups involved.


1982 ◽  
Vol 47 (3) ◽  
pp. 766-775 ◽  
Author(s):  
Václav Kolář ◽  
Jan Červenka

The paper presents results obtained by processing a series of published experimental data on heat and mass transfer during evaporation of pure liquids from the free board of a liquid film into the turbulent gas phone. The data has been processed on the basis of the earlier theory of mechanism of heat and mass transfer. In spite of the fact that this process exhibits a strong Stefan's flow, the results indicate that with a proper definition of the driving forces the agreement between theory and experiment is very good.


2019 ◽  
Vol 46 (10) ◽  
pp. 1234-1246
Author(s):  
Lambert K. Engelbrecht ◽  
Abigail Ornellas

Purpose Within a neoliberal environment, financial vulnerability of households has become an increasing challenge and there is a requirement of financial literacy education, a necessary activity to facilitate sustainable development and well-being. However, this is seldom a mainstream discourse in social work deliberations. The paper aims to discuss these issues. Design/methodology/approach First, introducing the neoliberal impact on financial well-being and capability for vulnerable households, the authors’ postulation is substantiated on a seven-point argument. The contexts of financially vulnerable households are sketched. Second, a conceptualisation of financial literacy is offered, and third, perspectives on and approaches to financial literacy as a fundamental capability are presented. This is followed by a theoretical foundation of community education as a practice model in social work to develop financial capabilities. In the fifth place, prevailing practices of Financial Capabilities Development (FCD) programmes are offered. Subsequently, the implications of a neoliberal environment for social work practice are examined. Findings The revised global definition of social work encourages the profession to understand and address the structural causes of social problems through collective interventions. As a response, it is argued that community education towards FCD of vulnerable households within a neoliberal environment should be an essential discourse in social development. Originality/value The authors reflect on the significance of FCD, highlighting its contribution towards human security and sustainable development. Although this paper draws on Southern African contexts, the discourse finds resonance in other contexts across the world.


2010 ◽  
Vol 2 (2) ◽  
pp. 103-117 ◽  
Author(s):  
Padraic Kenna

PurposeThe purpose of this paper is to outline and examine the growing corpus of housing rights and assess their relevance and applicability to complex contemporary housing systems across the world.Design/methodology/approachThe paper sets out the principal instruments and commentaries on housing rights developed by the United Nations, regional and other bodies. It assesses their relevance in the context of contemporary analysis of housing systems, organized and directed by networks of legal and other professionals within particular domains.FindingsHousing rights instruments are accepted by all States across the world at the level of international law, national constitutions and laws. The findings suggest that there are significant gaps in the international law conception and framework of housing rights, and indeed, human rights generally, which create major obstacles for the effective implementation of these rights. There is a preoccupation with one element of housing systems, that of subsidized or social housing. However, effective housing rights implementation requires application at meso‐, micro‐ and macro‐levels of modern, dynamic housing systems as a whole. Epistemic communities of professionals develop and shape housing law and policy within these domains. The housing rights paradigm must be further fashioned for effective translation into contemporary housing systems.Research limitations/implicationsThe development of housing rights precedents, both within international and national law, is leading to a wide and diffuse corpus of legislation and case law. More research is needed on specific examples of effective coupling between housing rights and elements of housing systems.Originality/valueThis paper offers housing policy makers and lawyers an avenue into the extensive jurisprudence and writings on housing rights, which will inevitably become part of the lexicon of housing law across the world. It also highlights the limitations of housing rights implementation, but offers some new perspectives on more effective application of these rights.


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