Nigeria court decision will alter fiscal federalism

Significance The case is set to appear before the Supreme Court. If the earlier high court decision is upheld, it would have substantial political and economic implications for the country, especially for how businesses deal with taxation. Impacts Compliance costs for foreign businesses and businesses working across state borders will increase if states collect VAT. States will increasingly challenge the federal government in fiscal matters. The impact on revenue allocation on states will benefit southern over northern Nigeria, deepening regional tensions.

2014 ◽  
Vol 42 (1) ◽  
pp. 1-23
Author(s):  
Anthony Gray

In the recent Fortescue decision, the High Court made some interesting observations regarding interpretation of the word ‘discrimination’ in the context of the Federal Government's power with respect to taxation in s 51(2) of the Australian Constitution. Coincidentally, the Federal Government has commenced consideration of options for the development of northern regions of Australia. Of course, one option would be to introduce a variable taxation system to encourage businesses and individuals to be based, and/or invest, in northern Australia. This article considers possible constitutional issues associated with variable taxation schemes overtly favouring businesses and individuals based in the ‘north’, given the recent High Court decision.


Significance Meanwhile, extrajudicial killings frequently take place in staged police confrontations with suspected criminals. There has rarely been much effort by the judiciary to clamp down on unlawful police violence. Impacts Yogi Adityanath, chief minister of Uttar Pradesh state, may be a future prime ministerial candidate. Pressure will grow on parliament to pass anti-lynching legislation. The Supreme Court is unlikely to push back much on decisions made by the federal government.


2020 ◽  
Vol 8 (2) ◽  
pp. 72-81
Author(s):  
Muhammad Yusuf Siregar

This study aims to analyze the legal aspects of the implementation of the Supreme Court Regulation No. 1 of 2016 on Mediation Procedures in Courts (Study of Rantauprapat Religious Court Decision No. 487 / Pdt.G / 2020 / PA-RAP Jo Medan High Court Decision No. 73 / Pdt.G / 2020 / PTA-MDN. This research is Normative Empirical, which is research by looking at conditions in the field by linking the source of laws and regulations in force in the Republic of Indonesia. The benefits that will be received from the results of this study are to find out and analyzing the legal position of the Supreme Court Regulation Number 1 of 2016 concerning Mediation Procedures in Courts and To find out and analyze the Implementation of the Supreme Court Regulation Number 1 of 2016 concerning Mediation Procedures in Courts in the Rantauprapat Religious Court Decision No.487 / Pdt .G / 2020 / PA-RAP Jo Medan High Court Decision No.73 / Pdt.G / 2020 / PTA-MDN. The results of the research show that the provisions of the Regulation of the Supreme Court of the Republic of Indonesia Number 1 of 2008 and / or Regulation of the Supreme Court of the Republic of Indonesia Number 1 of 2016 concerning Mediation Procedures in Courts in article 02 paragraph 04 states that "Judges in consideration of the decision of a case must state that the case concerned has strived for peace through Mediation by stating the name of the Mediator for the case concerned. The position of Mediation as stated in the Regulation of the Supreme Court of the Republic of Indonesia Number 1 of 2016 is one of the steps that must be taken in carrying out the Judicial system which is based on the decision of the Medan High Court Panel of Judges declaring that to completely reject the Plaintiff's Lawsuit with the Consideration that the case has been taken through the Mediation route although not maximally and His legal consideration is that the position of the witnesses presented by the Plaintiff is a witness who did not see the Plaintiff and Defendant fighting, but only told the story of the Plaintiff. Keywords: Implementation, Procedure, Mediation


2019 ◽  
Author(s):  
Aparna Chandra ◽  
William Hubbard ◽  
Sital Kalantry

There has been a national debate raging in India about the system of appointments for Supreme Court and High Court judges. At the founding of the Indian Supreme Court, the executive had primary authority over judicial appointments. In 1993, the Supreme Court created a new system of appointments known as the collegium system, whereby the Chief Justice of India and senior judges of the Supreme Court make new appointments to the Supreme Court as well as the High Courts. In 2014, Parliament amended the Constitution and passed a bill to create a commission to appoint judges, but the Indian Supreme Court declared the law unconstitutional.In this article, we ascertain whether the nature of the appointments procedure impacts the biographical and other characteristics of the judges that are eventually selected. We do this by comparing the biographical characteristics of judges appointed by the executive-appointments system (prior to 1993), on the one hand, and the judges appointed by the collegium (on or after 1993) to the Supreme Court of India.We find that both the pre-collegium and the collegium system maintain the geographical and religious diversity of India in the candidates that are appointed. However, both have failed to account for gender diversity. In addition, the path to the Supreme Court appears to have narrowed – typically those who are appointed as judges by the collegium spend longer periods in private practice and on the bench than pre-collegium judges.


Subject The impact of judicial appointments. Significance President Donald Trump is having a dramatic effect on the federal judiciary, the same which in a January 9 California ruling frustrated his aim of ending the Deferred Action for Childhood Arrivals scheme that protects immigrants who were brought to the United States illegally as children. Trump’s most notable success to date is Neil Gorsuch’s appointment to the Supreme Court, ensuring a conservative majority there. Trump has also initiated a significant transformation of the federal district and appellate courts towards conservative jurisprudence. Impacts The lack of diversity among Trump’s judicial appointments so far could see mounting distrust of the judiciary and legal system. Trump-appointed judges will likely make conservative judicial decisions against civil and workers’ rights and the environment. The new judges will likely make conservative judgements for business deregulation and on trusts disputes and trade policy. Only if the Democrats take control of the Senate in November will they be able to push for more liberal judicial candidates.


2020 ◽  
Vol 33 (1) ◽  
pp. 247-256 ◽  
Author(s):  
Higor Leite ◽  
Claire Lindsay ◽  
Maneesh Kumar

PurposeThe COVID-19 pandemic is considered a major disruptive event of this decade, raising unforeseen socio-economic implications worldwide. This novel virus has increased the influx of patients in hospitals, and healthcare organisations are facing unprecedented constraints in their operations to deal with increased demand and pressed capacity. Thus, this article evaluates the impact of the COVID-19 pandemic on healthcare systems' demand, resources and capacity and provides research directions.Design/methodology/approachThis is a viewpoint article and uses timely information on healthcare operations from both scholars and managers, published by diverse sources during the COVID-19 outbreak.FindingsThe authors discuss the focus on “flattening the curve of infection” as a measure to protect healthcare, delay the impact of increased demand and reorientate healthcare supply chain practices. Furthermore, the authors evaluate the role of lean practices on managing demand and capacity and improving quality across healthcare operations and supply chain. Finally, the authors suggest research directions on modern operational issues that emerged during this pandemic, such as discussions around the sustainability of lean post-pandemic, “just in time” practices, inventory trade-offs and lack of organisational responsiveness during untenable events.Originality/valueIn this article, the authors provide a contemporary assessment of the implications of the COVID-19 pandemic on healthcare operations, underscoring main economic and operational elements that can be affected, such as unforeseen demand, resources and capacity shortage. Therefore, the authors assess that healthcare organisations, practitioners and governments have to anticipate operational and economic impacts and, ultimately, to reassess their plans to deal with such adverse events.


2017 ◽  
Vol 24 (6) ◽  
pp. 1675-1689 ◽  
Author(s):  
Maqsood Sandhu ◽  
Asadullah Khan

Purpose The purpose of this paper is twofold: first, to investigate project management dimensions while constructing the Panama Canal from the end of ninetieth century to the start of twentieth century and then benchmarking against the Palm Diera Island at the lapse of a century. Second, to highlight issues of project management, specially the risk management with its economic, social and political domains at the construction site and in France and America. Design/methodology/approach The case study research method of qualitative research has been adopted when comparing two mega projects executed in different time and space. For the Panama Canal project documentation investigation was performed. However, a semi-structured interview data collection method was adopted for the Palm Diera Island project. A comparative study of two projects helps in deeper understanding of cross-project management dimensions. Findings The research reveals that the French team failed to complete the Panama Canal construction project due to inadequate planning, inappropriate design, lack of risk management, health and safety of the staff and non-availability of finances. However, the Americans successfully completed construction of the canal within budget and time and this was due to the support of change in the purpose of the canal construction adding to achieve its commercial objectives and at the same time strengthen its naval presence. American took its construction as a national objective than the individual enterprise as executed by the French team. Research limitations/implications Data collection for the Panama Canal was limited to only historical data available from the literature as documentary investigation. The researchers visited the canal to get in-depth understanding of the construction practices and the scale of construction. However, for the Palm Diera project, data collection was limited to three key personnel interviews. Practical implications The Americans were successful in completing the canal due to the US Government control on management and finances of the canal construction and lessons learned during the French construction period. The paper serves as a benchmark for project management dimension in two different regions in different times. The paper bears economic implications for the construction of the mega projects both in South America and the Middle East. Cost overrun construction of the Panama Canal during the French period influenced political spectrum in France resulting into the defeat of the government. During the American period of construction first time out of country visit by the sitting president of the USA reflects its economic and social importance. The valley of death was converted into the valley comfort during the American period resulting into social welfare of the workers. Completion of the canal by the Americans helped them secure operations of the Panama Canal for the next 100 years, contributing to its economic and naval strength. Social implications The paper reveals that safety and social implications for the work place in two different regions and at two different times. The impact of safe and improved working conditions at Palm Diera Island resulted into no injury or loss of life, however, during the Panama Canal construction more than 30,000 workers died affecting not only families of the respective workers but their nations as well. The impacts of both the projects on the society were also significant. The public opinion against the construction of the canal during the French period of construction was so significant that they had to abandon their construction equipment at the site. On the contrary, completion of construction of the Panama Canal during the French period helped secured political mileage for President Roosevelt and his party. Originality/value The paper benchmarks two different mega projects with different scope executed in two different regions at the lapse of a century. No such research work was found to have compared project management dimensions of two mega projects at the lapse of a century and in two different regions.


Author(s):  
Stephanie Jones

Purpose – The aim of this study is to determine the nature and extent of the threat of global maritime piracy. The cost of global piracy has been estimated at USD15-25 billion, reaching an all-time high in 2011, remaining an ongoing threat to world trade and contributing to high commodity costs. Design/methodology/approach – Based on a literature review of formal and informal published sources, this exploratory and diagnostic article attempts to approximately quantify global piracy in terms of pirate activity worldwide and shipper response, and looks at global trends and some tentative economic implications. Findings – The overall findings are inconclusive due to unreliable and piecemeal data, but global piracy clearly impacts goods carried by sea. The piracy problem may be estimated in terms of ships and crew affected, ransoms paid, the impact on specific commodities in terms of cargoes carried and cost implications of pirate-avoiding rerouting. Practical implications – Pirates are getting rich, but their compatriots are poorer than ever. Countries desperate for international aid are corruptly laundering pirate ransom income and continuing to support pirate warlords. Prices are continuing to rise for consumers in all countries. Solutions to the piracy problem remain elusive, and are considered in a follow-up article, Maritime piracy – the challenge of providing long-term solutions. Originality/value – Most articles in this field consider specific piracy incidents in particular locations, without an overall analysis of the impact on world trade as a whole. There is a gap in the literature for an up-to-date, analytical study of maritime piracy worldwide.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christelle Bou-Mitri ◽  
Marilyn Abdessater ◽  
Hani Zgheib ◽  
Zeina Akiki

Purpose The purpose of this paper is to assess the impact of the packaging design on consumers’ perception of the food quality, safety, healthiness and preference to buy. Design/methodology/approach A cross-sectional study recruited a convenience sample of 547 Lebanese adults with a median age of 30 years old and 54% being females, between November and December 2016, using an interviewer-based questionnaire. Findings As identified by the participants, packaging should “protect the food” (54.9%) and be safe (52%). Most participants especially those who reported that protecting the food is the most important packaging functionality tended to select the vacuum package [OR (95% CI) = 2.19 (1.32; 3.66); p = 0.002] for having the highest quality, being the healthiest and the more frequently bought (24.3, 30.2 and 29.1% respectively). Regarding the juice, most of the participants thought that the glass bottles have the highest quality, were the safest, the healthiest and the most frequently bought (64.9, 37.4, 68.4 and 52.9%, respectively). Those who reported that safety is the most important characteristic for food packaging, have selected transparent as the most attractive color to use [OR (95% CI) = 2.10 (1.25; 3.55); p-value = 0.005]. Among the consumers, 87% considered that nutrition and health claims were among the most important informative cues. Around 73.1% (n = 399) were willing to pay more for a better packaging with 59.4% willing to pay 3% more. Originality/value This market research identifies the packaging characteristics and features which have positive effects on consumer attitudes. Therefore, it will help manufacturers track consumers’ trends and interests, and accordingly impact their business decisions in responding adequately in their package design. The social behavior will increase the product sale and its market success leading to direct economic implications.


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