Defining 'Housing Developer' and 'Housing Development' under Malaysian Housing Law

2010 ◽  
Author(s):  
Nuarrual Hilal Md Dahlan ◽  
Abdul Rani Kamaruddin

The words housing developer and housing development have been defined in section 3 of the Housing Development (Control and Licensing) Act 1966 (the Act). These statutory definitions have severally been discussed and examined by the courts in several case law and it has been contended that the meanings of the definitions are too loose,enigmatic and vague. The certitude on the meaning of housing developer and housing development is a must for otherwise, it would be difficult for the Ministry of Housing and Local Government (MHLG) and as well as to the public to identify persons deemed to be housing developers or carrying out housing development. It is perceived that not all persons, who have literally been called as housing developers, or carrying out housingdevelopments activities fall within the intended legal and statutory definitions of the Act. Thus they are not requiredto abide by the provisions of the Act. Conversely, persons who may have been initially deemed not to have undertakenactivities of housing developer or carrying out housing development, yet based on the principles adopted and defined in section 3 of the Act and the judgments in the case law, have rendered them not to have fallen into the meaning of housing developers and/or carrying out housing development and thus are subject to the provisions and obligations provided in the Act. Again, based on examinations over these definitions, it is found that the definitions of housing developer and housing development as spelt out in section 3 and surprisingly from the principles enunciated in the case law, the meaning of housing developer and housing development are still uncertain and open to various interpretations.

2017 ◽  
pp. 5-29 ◽  
Author(s):  
Cristian Carini ◽  
Laura Rocca ◽  
Claudio Teodori ◽  
Monica Veneziani

The European Commission initiated a discussion on the expediency of using the International Public Sector Accounting Standards (IPSAS), based on the IAS/IFRS, as a common base for harmonizing the public sector accounting systems of the member states. However, literature suggests that accounting is not neutral with respect to the economic, social and political dimensions. In the perspective of evolution of the accounting regulation outlined, balanced between accountability, with the need to represent phenomena for reporting pur-poses, and decisionmaking issues, which concentrates on the quantitative importance of the values, the paper aims to analyse the effects of the application of different criteria for the definition of the reporting entity of the local government consolidated financial statements (CFS). The Italian PCA 4/4, the test of control and the financial accountability approaches are examined. The evidence that emerged from the case studies examined identifies several criticalities in the Italian PCA 4/4 and support the thesis that the financial accountability approach is more effective in providing a complete representation of the public resources entrusted to and managed by the group, whereas the control approach better approximates quantification of the group results in terms of central government surveillance. The analysis highlights the importance of the post implementation review period and the opportunity to contextualize the adoption of the consolidated financial statement in the broader spectrum of the accounting harmonization process, participating in the process of definition of the European Public Sector Accounting Standards (EPSAS).


2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.


2018 ◽  
Vol 33 (2) ◽  
Author(s):  
Mbuzeni Mathenjwa

The history of local government in South Africa dates back to a time during the formation of the Union of South Africa in 1910. With regard to the status of local government, the Union of South Africa Act placed local government under the jurisdiction of the provinces. The status of local government was not changed by the formation of the Republic of South Africa in 1961 because local government was placed under the further jurisdiction of the provinces. Local government was enshrined in the Constitution of the Republic of South Africa arguably for the first time in 1993. Under the interim Constitution local government was rendered autonomous and empowered to regulate its affairs. Local government was further enshrined in the final Constitution of 1996, which commenced on 4 February 1997. The Constitution refers to local government together with the national and provincial governments as spheres of government which are distinctive, interdependent and interrelated. This article discusses the autonomy of local government under the 1996 Constitution. This it does by analysing case law on the evolution of the status of local government. The discussion on the powers and functions of local government explains the scheme by which government powers are allocated, where the 1996 Constitution distributes powers to the different spheres of government. Finally, a conclusion is drawn on the legal status of local government within the new constitutional dispensation.


2020 ◽  
Vol 18 (2) ◽  
pp. 149
Author(s):  
Mohammed Mustapha Namadi

Corruption is pervasive in Nigeria at all levels. Thus, despite recent gains in healthcare provision, the health sector faces numerous corruption related challenges. This study aims at examining areas of corruption in the health sector with specific focus on its types and nature. A sample size of 480 respondents aged 18 years and above was drawn from the eight Metropolitan Local Government Areas of Kano State, using the multistage sampling technique. The results revealed evidence of corrupt practices including those related to unnecessary-absenteeism, diversion of patients from the public health facilities to the private sector, diverting money meant for the purchase of equipment, fuel and diesel, bribery, stealing of medications, fraud, misappropriation of medications and unjustifiable reimbursement claims. In order to resolve the problem of corrupt practices in the healthcare sector, the study recommended the need for enforcement of appropriate code of ethics guiding the conduct of the health professionals, adoption of anti-corruption strategies, and strengthening the government monitoring system to check corruption in public health sector in order to ensure equitable access to healthcare services among the under-privileged people in the society.


2021 ◽  
pp. 002200942199789
Author(s):  
David A. Messenger

The bombardment of civilians from the air was a regular feature of the Spanish Civil War from 1936 to 1939. It is estimated some 15,000 Spaniards died as a result of air bombings during the Civil War, most civilians, and 11,000 were victims of bombing from the Francoist side that rebelled against the Republican government, supported by German and Italian aviation that joined the rebellion against the Republic. In Catalonia alone, some 1062 municipalities experienced aerial bombardments by the Francoist side of the civil war. In cities across Spain, municipal and regional authorities developed detailed plans for civilian defense in response to these air campaigns. In Barcelona, the municipality created the Junta Local de Defensa Passiva de Barcelona, to build bomb shelters, warn the public of bombings, and educate them on how to protect themselves against aerial bombardment. They mobilized civilians around the concept of ‘passive defense.’ This proactive response by civilians and local government to what they recognized as a war targeting them is an important and under-studied aspect of the Spanish Civil War.


2002 ◽  
Vol 61 (1) ◽  
pp. 1-52
Author(s):  
Alan Dashwood

IN its Keck judgment—famous or notorious according to taste—the Court of Justice drew a distinction, for the purposes of the application of the prohibition in Article 28 EC against measures having equivalent effect to quantitative restrictions (“MEEQRs”), between two categories of national measures. On the one hand were “product requirements”: measures specifying requirements to be met, in order to obtain access to the market of a Member State, by products coming from other Member States where they are lawfully manufactured and marketed, like the minimum alcohol requirement for fruit liqueurs in Cassis de Dijon (Case 120/78 [1997] E.C.R. 649). Such product requirements are liable to constitute MEEQRs, and therefore require specific justification, in order to escape prohibition, on one of the public interest grounds recognised by Community law. On the other hand was the category of measures described in the judgment as “provisions restricting or prohibiting certain selling arrangements”. An example was the legislation at issue in the main proceedings in Keck, which prohibited the resale of products below their purchase price, thereby depriving retailers of a form of sales promotion. Other examples, attested by the case law post-Keck, are measures regulating advertising methods, the kind of shop in which goods of a certain description can be sold, shops’ opening hours and Sunday trading. National provisions in this latter category are not normally such as to hinder trade between Member States under the test formulated by the Court in Dassonville (Case 8/74 [1974] E.C.R. 837, at para. 5), and so do not call for justification; not, that is, “so long as those provisions apply to all relevant traders operating within the national territory and so long as they affect in the same manner, in law and in fact, the marketing of domestic products and those from other Member States”: see Joined Cases C-267 and 268/9 [1993] E.C.R. I-6097, at paras. 15–17.


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