scholarly journals The Scope of the Powers of the Minister of Finance in Terms of Section 48(1)(b) of the Customs and Excise Act 91 of 1964: An Appraisal of Recent Developments in Case Law

2018 ◽  
Vol 21 ◽  
pp. 1-25
Author(s):  
Clive Vinti
Keyword(s):  
Final Analysis ◽  
Case Law ◽  
Veto Power ◽  
High Court ◽  
The Public ◽  
Recent Developments ◽  
The Impact ◽  
First Time ◽  
The Relationship

This paper evaluates the scope of the powers of the Minister of Finance upon a request from the Minister of Trade and Industry to amend Schedule 1 to the Customs and Excise Act 91 of 1964 (hereafter, CEA) in respect of imported goods as provided by section 48(1)(b) of the CEA. This assessment entails a case analysis of the High Court decisions in South Africa Sugar Association v the Minister of Trade and Industry 2017 4 All SA 555 (GP) and Pioneer Foods (Pty) Ltd v Minister of Finance 2017 ZAWCHC 110 (29 September 2017). These two cases offer for the first time, clarification on the nature of the power conferred on the Minister of Finance by section 48(1)(b) of the CEA. The High Court in these two cases rejected the argument that the role of the Minister of Finance in respect of the power conferred upon him/her by section 48(1)(b) is that of a "registrar" who merely 'rubberstamps' the decision of the Minister of Trade and Industry. Consequently, the High Court in both matters held that a veto power is conferred on the Minister of Finance which permits him/her to either accept or decline the request of the Minister of Trade and Industry to amend Schedule 1 of the CEA.To the contrary, this paper argues that if the Minister of Finance declines the request of the Minister of Trade and Industry, s/he is not 'giving effect' to the request of the Minister of Trade and Industry as required by section 48(1)(b) of the CEA and is thus acting ultra vires because s/he is assuming powers which never conferred on him/her by the legislature. This paper also argues that the High Court in both matters, misconstrued the relationship between section 48(1)(b) and the "public interest" provisions in section 48 and thus unjustifiably stripped the Minister of Trade and Industry of his/her power to implement an amendment to Schedule 1. In the final analysis, this paper explores the impact of the Customs Duty Act 30 of 2014 on the Minister of Finance's powers in this regard.    

Administrative elites and the crisis: what lies ahead for the senior civil service in Greece?

2014 ◽  
Vol 80 (4) ◽  
pp. 709-725 ◽  
Author(s):  
Calliope Spanou
Keyword(s):  
Public Administration ◽  
Economic Crisis ◽  
Civil Service ◽  
Civil Service Reform ◽  
The Public ◽  
Administrative Elites ◽  
The Impact ◽  
The Relationship

The nature of the relationship between the public administration and politics and the subsequent role of the administration appear to be incompatible with the emergence of an administrative elite. After analysing the reasons for this incompatibility, the article explores the impact of the measures taken in the wake of the economic crisis on the civil service and its reform, and also the prospects for the development of a senior civil service. The key, and also the challenge, to any change in this direction remains the rebalancing of the relationship between the public administration and politics. Points for practitioners What might interest practitioners is the issue of the conditions of effectiveness of civil service reform in times of economic crisis and significant pressure.

scholarly journals Building Enthusiasm and Overcoming ‘Fear’: Engaging with Christian Leaders in an Age of Science

2020 ◽  
Author(s):  
Lydia Reid
Keyword(s):  
Science And Religion ◽  
Church Leaders ◽  
Christian Leadership ◽  
The Public ◽  
Ministerial Training ◽  
Lay Reader ◽  
The Impact ◽  
The Relationship ◽  
Christian Leaders

In popular culture the relationship between science and religion has often been portrayed as one of conflict. The impact of the conflict thesis can be observed in church leaders’ hesitancy in talking about science and religion in the public domain. It was this finding that led Revd Professor David Wilkinson (cosmologist and theologian) and Professor Tom McLeish (physicist and Anglican lay reader) to form the project ‘Equipping Christian Leadership in an Age of Science’ funded by The Templeton World Charity Foundation. The data presented in this article (collected during 2015-2018) is derived from two discreet pieces of research. The first consisting of a survey of over 1,000 church leaders and interviews with 20 senior church leaders and, the second, with a strategic focus on ministerial training comprised of 12 interviews with church educationalists. This paper reflects on the findings from both pieces of research – covering topics such as church leaders’ enthusiasm towards science, how church leaders view the relationship between science and religion and the role of compartmentalisation in ministerial training. The article is unique in providing sociological analysis on the relevant data and including a personal reflection by David Wilkinson – the project’s director – on the implications of the research for ministerial training and science.

Mediascape and Movement

2019 ◽  
pp. 100-122
Author(s):  
Francis L. F. Lee
Keyword(s):  
Hong Kong ◽  
Digital Media ◽  
Political Communication ◽  
Protest Movements ◽  
The Public ◽  
Mainstream Media ◽  
The Media ◽  
The Impact ◽  
The Relationship

This chapter reviews the relationship between the media and the Umbrella Movement. The mainstream media, aided by digital media outlets and platforms, play the important role of the public monitor in times of major social conflicts, even though the Hong Kong media do so in an environment where partial censorship exists. The impact of digital media in largescale protest movements is similarly multifaceted and contradictory. Digital media empower social protests by promoting oppositional discourses, facilitating mobilization, and contributing to the emergence of connective action. However, they also introduce and exacerbate forces of decentralization that present challenges to movement leaders. Meanwhile, during and after the Umbrella Movement, one can also see how the state has become more proactive in online political communication, thus trying to undermine the oppositional character of the Internet in Hong Kong.

Examining the impact of market orientation on service quality in shipping companies: the role of risk propensity

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Angelos Pantouvakis ◽  
Maria Karakasnaki
Keyword(s):  
Service Quality ◽  
Market Orientation ◽  
Risk Propensity ◽  
Confirmatory Factor Analyses ◽  
Content Type ◽  
The Impact ◽  
First Time ◽  
The Relationship ◽  
Moderating Role

Purpose The purpose of this study is to investigate the relationship between market orientation and service quality in the context of shipping companies. Moreover, this study aims to explore the moderating role of risk propensity in the above-mentioned relationship. Design/methodology/approach A research study was carried out on a sample of 255 shipping companies located in Greece. Data were obtained through a structured questionnaire from the managing directors or other senior executives. Data were analyzed through exploratory and confirmatory factor analyses, while the hypothesized relationships were determined through regression analyzes. Findings The analysis of the empirical data shows that intelligence generation and responsiveness have a positive and significant impact on the service quality of shipping companies. Also, the findings showed that this relationship is influenced by the degree of risk propensity, revealing, thus its moderating role on the market orientation – service quality link. Originality/value The current study contributes to the literature by examining for the first time the moderating role of risk propensity in the relationship between market orientation and service quality. Additionally, this is the first study that attempts to investigate the way the dimensions of market orientation predict service quality in the context of shipping companies.

scholarly journals Not (Entirely) Guilty: The Role of Co-offenders in Diffusing Responsibility for Crime

2021 ◽  
pp. 002242782110462
Author(s):  
Zachary R. Rowan ◽  
Emily Kan ◽  
Paul J. Frick ◽  
Elizabeth Cauffman
Keyword(s):  
Criminal Behavior ◽  
Risky Decision ◽  
Male Adolescents ◽  
Group Context ◽  
Logistic Regressions ◽  
The Impact ◽  
First Time ◽  
The Relationship ◽  
Diffusion Of Responsibility

Objectives: Test the diffusion of responsibility hypothesis by examining associations between the presence, number, and role of co-offenders and adolescents’ perceived responsibility for criminal behavior. Methods: The study uses data from the Crossroads Study, a longitudinal study of 1,216 male adolescents who were arrested for the first time. A series of generalized ordered logistic regressions assess how different features of the group context are linked to adolescent offending. Models first examine the relationship between the presence of a co-offender and adolescents’ perceptions of responsibility for their crime, followed by co-offending specific models examining the impact of the number of co-offenders and role in the co-offense. Results: Adolescents’ perceptions of responsibility for criminal behavior decrease when they co-offend, as the size of the group increases, and when crime is not solely their idea. Conclusions: The study's findings are consistent with the diffusion of responsibility hypothesis, which highlights an important psychological experience tied to the group context. The findings contribute to our understanding of adolescent risky decision-making and shed insight into how the group context may facilitate criminal behavior.

Majorities for Minorities: Participatory Constitution Making and the Protection of Minority Rights

2021 ◽  
pp. 106591292098424
Author(s):  
Anna Fruhstorfer ◽  
Alexander Hudson
Keyword(s):  
Positive Relationship ◽  
Political Representation ◽  
Minority Rights ◽  
Constitutional Design ◽  
The Public ◽  
The Impact ◽  
The Relationship ◽  
Significant Attention ◽  
Constitution Making

Does the process of making a constitution affect the expansiveness of rights protections in the constitution? In particular, is more participation in constitution-making processes better for minority rights protections? While the process of constitution making and its impact on various outcomes have received significant attention, little is known about the impact public participation or deliberation in this process has on the scope and content of minority rights. Using a wide variety of data to empirically assess the relationship between constitution-making processes and the protection of rights for minorities, we find a positive relationship between participatory drafting processes and the inclusion of minority protections in constitutions under some conditions. The article’s findings have important implications for understanding political representation and lend support to core arguments about the role of the public in constitutional design.

Recent Developments in Delaware Valuation Cases

2021 ◽  
Vol 40 (1) ◽  
pp. 20-37
Author(s):  
Gilbert E. Matthews
Keyword(s):  
Cash Flow ◽  
Case Law ◽  
Negotiation Process ◽  
Court Decisions ◽  
Discounted Cash Flow ◽  
Recent Developments ◽  
Court Of Chancery ◽  
The Impact ◽  
Transaction Price

This article discusses current developments in Delaware case law as they relate to valuation. It reviews all relevant Delaware Supreme Court decisions since 2017 and all relevant Court of Chancery decisions since 2019. We discuss the emphasis being placed by the Delaware courts on using discounted cash flow for valuations in related party transactions, as well as the substantial reliance on transaction price as the valuation measure in arm's-length transactions that have a satisfactory negotiation process. We conclude with a discussion of the impact of these and prior Delaware decisions on the valuation community and comments on the role of expert witnesses.

scholarly journals Selectivity in Fiscal Aids: Recent Developments

2018 ◽  
Vol 11 (17) ◽  
pp. 113-129
Author(s):  
Gabriella Perotto
Keyword(s):  
Decision Making ◽  
Case Law ◽  
National Integration ◽  
Direct Taxation ◽  
Recent Developments ◽  
Free Case ◽  
National Tax ◽  
The Impact ◽  
The Relationship ◽  
The Eu

The notion of fiscal aid is becoming crucial in determining the relationship between supra-national integration and national tax sovereignty; the selectivity criterion is often key in the assessment of compatibility of fiscal measures with Article 107(1) TFEU. Therefore, the notion of selectivity as defined by the recent case-law of the CJEU and decision-making practice of the Commission is fundamental in order to understand the actual allocation of powers in direct taxation matters. Against this backdrop, the aim of the present article is to establish what the current notion of selectivity is in fiscal aids, assessing whether the approach used by the CJEU and the Commission share common patterns, and evaluating the impact of such interpretation on the division of competences within the EU. In particular, this article offers a critical reading of the recent European Commission v. World Duty Free case and of the so-called Tax Rulings Decisions.

Victims in the Dutch Criminal Justice System: The effects of Treatment on Victims’ Attitudes and Compliance

1995 ◽  
Vol 3 (4) ◽  
pp. 323-341 ◽  
Author(s):  
Jo-Anne Wemmers
Keyword(s):  
Criminal Justice ◽  
The Netherlands ◽  
Criminal Justice System ◽  
Justice System ◽  
Review Of The Literature ◽  
Public Prosecution ◽  
The Public ◽  
Recent Developments ◽  
The Impact ◽  
The Relationship

The present study attempts to address the question of how victim notification influences the relationship between victims and the criminal justice system. It examines empirically the effects of victim notification on their satisfaction with the performance of the public prosecution, their feelings of obligation to obey the law and law-abiding behavior. It does so by reporting the results of a survey that was conducted as part of the evaluation of new measures to improve the position of victims within the criminal justice system, which are currently being introduced in the Netherlands. Procedures that allow the passive participation of victims in the criminal justice procedure are judged to be more fair than procedures which exclude victims. Moreover, how victims are treated by the prosecution has a significant impact on their subsequent attitudes towards authorities and their law abiding behaviour. Following a review of the literature concerning the impact of victim participation in the criminal justice system and a description of recent developments in the treatment of victims in the Dutch criminal procedure, the method and results of the present study are described. The paper closes with a discussion of the findings and their implications for victim policy.

scholarly journals Automation of the Financial Market: A Drag or a Driver for Bank Disintermediation?

2021 ◽  
Vol 04 (08) ◽  
Author(s):  
Syrine Ben Romdhane ◽  
Keyword(s):  
Financial Market ◽  
Driving Force ◽  
Information Technologies ◽  
Banking Sector ◽  
New Technologies ◽  
Descriptive Analysis ◽  
Recent Developments ◽  
The Impact ◽  
The Relationship

This paper discusses and analyzes how Information Technologies destabilize the banking sector and induce irrevocable changes in the sector that lead to new entrants, innovation and, above all, disintermediation. Our objective is to analyze the relationship between the financial market, IT and financial intermediation, in order to detect the impact of the automation of the financial market on the traditional intermediation activity of banks. Based on a descriptive analysis of the Tunisian banking sector, and over the 1998-2018 periods, we have shown that the disintermediation of Tunisian banks is the consequence of the automation of the financial market. The more the financial market invests in IT, the more banks are Disinter mediated. In Tunisia, IT is a driving force behind the disintermediation of banks. In any case, recent developments confirm the fact that rather than asserting that traditional banking is dead, the above analysis advocates a renewal of the banking economy. The role of banks is not about to diminish. The era of direct finance and new technologies has not so much created disintermediation but rather a new sharing of roles in the financial sphere.

Sign in / Sign up

Export Citation Format

Share Document