Indonesia, as a country that has a land area of 1,904,569 square kilometers and is inhabited by humans consisting of 1,340 ethnic groups with a population of 269,000,000, is inseparable from conflict. This is where land has an important role in human life. Every person has an interest in controlling and owning land for the sake of life, business investment, and even speculation. The number of disputes and court cases to date concerning land total around 8,500 cases. Such disputes over land are related to not only individuals but also companies and government agencies. Many factors influence them so that these disputes are difficult to resolve. Frequently, land disputes are related to violations of human rights, so that the settlement of land disputes can be done with an approach to the form of human rights safeguards in the legislation concerning land. This problem pertains to the rights of the people who have had lands for many years, from generation to generation, which is also an integral part of universal human rights principles, as recognized, respected and protected by the state. This is evident in the provision of Article 28I Subsection (3) of the 1945 Constitution of the State of the Republic of Indonesia, which states:

The authors deal with the problemacy of sexual offences from diferent aspects with accent on legal aspects. At the beginning they consider complex relationship between offenders and victims in general but also specific relationship in the case of sexual offenses. There are different types of victims and offenders and various of relationship that can exist between these two participants in crime. In that sense the authors analysis victimization risks in the context of sexual offenses, phases of victimization and dynamics of the victim’s experience. Moral panic is important phenomena which influence to a great extent changes in legislation. Legal aspects are considered in the case of Serbia, different laws are analysed: Criminal Code and Law on Special Measures to Prevent Criminal Offenses against Sexual Freedoms of Children. At the end, the authors pointed to the importance of different aspects of prevention of sexual offenses with conclusion that prevention is one of the most important way to achieve that.

Modern society comprises with both natural persons and legal persons. In the legal context, corporations simply become legal persons by means acquiring corporate legal personality through statutory registration. Nevertheless, they cannot be convict as criminals that easily as natural persons. Thus, proper conduct of corporates citizens in the commercialized world cannot be underestimate. But despite many local and international series of corporate scandals are increasingly recorded and nonetheless investigations are carried out on those corporate crimes, notably the present domestic and international corporate crimes trends reveal that only fewer in the years ahead will be indicted. Thus, it is vital to have a serious look on legal underpinnings of objectives, criteria, practical grappling pertains to prosecution of corporate criminal liability and surrounding policy issues for the given non-prosecution of corporations. History repeatedly evident that corporate crimes have direct and ripple effect not only on shareholders, directors, employees, creditors but also on greater community, economy as well as environment. Although corporate criminal liability forms a part of Sri Lankan laws it is observant that it does not adequately apply or utilize to prosecute the domestic corporate crimes. The objective of this writing is to shed some light on this dramatic issue on pertains to under utilization of corporate criminal liability principle by analyzing the present inertia of corporate criminal liability on dual corporate perspectives, both corporate as a fiction and as a legal person based on multiple comparative jurisdictional approaches.

Both acting and storytelling have contributed significantly to the training of lawyers and others seeking to improve their communication skills. More recently, some communication teachers have fused improv exercises into training sessions with great success. The results and benefits of improv training have in many ways exceeded other training methods and the unique skills taught through improv have significantly elevated and enhanced the skills of courtroom advocates and others seeking improved communication skills.

There is an unending reticence encompassing this topic and a surprisingly substantial portion of people perceive that child trafficking and sexual abuse is a principally western problem. The Indian community has endeavored to mop the concern of child sexual abuse under the carpet. It begins with the family following with the strangers. Child abuse is the injury to, or chaos of, a child by another person, whether adult or child. Child abuse occurs in all social, ethnic and income groups. Child abuse can be physical or emotional. Abuse may cause serious injury to the child and may even result in death. In a democracy, unless the society perceives the problem no legislation can be expressed to regulate it. There is very limited analysis achieved in this domain in India. After the rampantly increasing in child sexual abuse cases, there was an intense requirement for an Act to effectively deal with the protection of children from abuse. Therefore the Protection of Children from Sexual Abuse Act, 2012 was drafted. The objective of the Act is to save the children from being sexually abused and punish and create fear at the hearts of the offenders. Providentially, the issue of child sexual abuse is slowly becoming a more recognized issue, and this article seeks to address some preliminary areas of trafficking & sexual abuse against minor children with the substantive and procedural aspects of the law.

The latest form of protectionism adopted by economies to safeguard their domestic industries from the consequences so to say of international trade of goods, have a negative impact on the smooth functioning of global trade. Recently, we have witnessed a surge in imposition of protectionist policies which flagrantly threaten the concepts of Free trade and Global efficiency. To say the least, the imposition of protectionist policies only make the present trading system of international trade vulnerable. Therefore, the need of the hour is for a peaceful and healthy coexistence, which necessitates acts of accountability and responsibility on behalf of representatives of all economies. The objective of this paper is to focus on the fundamental principles which govern International trade and the importance of keeping such fundamental principles alive for coexistence of economies. The paper in particular focusses on case studies which are a testament to the fact that the present system of adoption of protectionist measures is only the beginning of a global trade war. The paper posits the way forward to be adopted by various economies for existence of a healthy ecosystem for international trade to be in place. The concluding part of the paper outlines the steps to be taken to quell this threatening paralysis in the name of protectionism.

As the globalized economy has entered the era of digitalization, the issue of Base Erosion and Profit Shifting (BEPS) has become more complex. When economies have already grown more integrated, free flow of capital from high-taxed jurisdictions to the lower tax jurisdictions which leads to the competition of lowering headline corporate tax rate around the world (Kurdle 2016; Ingles & Stewart 2018). As a result of these changes, this can lead to a reduction in the headline corporate tax base for the tax administrations around the world pertaining (OECD 2013). These events and developments have led to a longstanding trend of companies shifting their profits and operations around various jurisdictions. Given the evolving effects of globalisation and the digital economy, both Singapore and Hong Kong, being small and open economies, are facing challenges to respond to the digital economy through economic restructuring and tax revisions. Due to the challenges of the digital economy and the growing momentum towards combating BEPS, Singapore and Hong Kong can play a useful role in working with the international tax community. Both cities are expected to gradually shift towards more comprehensive cooperation with the rest of international tax community as they have to also take into account the tax secrecy and interests of their investors. Through a qualitative comparison between Singapore and Hong Kong, the paper sought to highlight the key similarities of these cities to add value to the conversation of how setting low corporate taxes is integral to their unique economic contexts and strategies. Despite the plausible advantages of involving Singapore and Hong Kong, the challenges towards combating BEPS will get increasingly complex under the digital economy. Therefore, it is also increasingly important that OECD takes into consideration the unique economic contexts of the various tax haven economies before setting out any further guidelines. This can lead to better formulation of OECD guidelines which can be potentially effective and practical for any economies to come on board to comply. Nonetheless, the path forward would always require persuasion, negotiation and consultation with all other tax haven economies and multinationals to come on board. The content of this paper is relevant to the panel as it will lead countries to be more mindful when formulating effective tax policies.

ABSTRACT This paper focuses on the specific legal experiences of Muslims practicing Muslim Personal Law (hereafter referred to as MPL) in South Africa, a constitutional democracy. The paper starts with a broader legal context, the problems experienced as a result of the conflict between the Constitution and Islamic law and the historical attempts to address these issues. The provisions of the 2003 and 2010 Muslim Marriages Bills which is an attempt by the legislature to recognise and regulate Muslim marriages in South Africa is considered. The enactment of general enabling legislation recognising all religious marriages in South Africa as an alternative to the enactment of the Muslim Marriages Acts is discussed.

This paper focuses on the specific legal experiences of Muslims practicing Muslim Personal Law (hereafter referred to as MPL) in South Africa, a constitutional democracy. The paper starts with a broader legal context, the problems experienced as a result of the conflict between the Constitution and Islamic law and the historical attempts to address these issues. The provisions of the 2003 and 2010 Muslim Marriages Bills which is an attempt by the legislature to recognise and regulate Muslim marriages in South Africa is considered. The enactment of general enabling legislation recognising all religious marriages in South Africa as an alternative to the enactment of the Muslim Marriages Acts is discussed.

This paper discussed Refund Procedure for Value Added Tax under the Nigerian Law. A salient feature of the Value Added Tax (Amendment) Act, 2007 is the right of the VATable person to demand for a VAT refund where the input tax genuinely exceeds the output tax for a transaction period. Refund is also available for VAT paid on zero rated goods and services. Section 23 of the Federal Inland Revenue Service (Establishment) Act (FIRSEA) 2007, vests Federal Inland Revenue Services (FIRS) with the power to make tax refund as well as set guidelines and requirements for refund process including VAT refund from time to time. In addition, pursuant to section 61 of the FIRSEA, FIRS issued information circular to acquaint stakeholders with the policy on the refund process. A review of section 23 of the FIRSEA and the Refund Circular raised questions as the tax payers is deprived of use of his property as guaranteed by section 43 of the Constitution of the Federal Republic of Nigeria, 1999 as amended. The taxpayer is compelled to wait till an indeterminate future date for the refund or accept the option of setting off the refund due against future tax. This paper seeks to canvass for a specific legal framework for the tax system to recognize excess payment as debt due from the state.

This paper discussed Refund Procedure for Value Added Tax under the Nigerian Law. A salient feature of the Value Added Tax (Amendment) Act, 2007 is the right of the VATable person to demand for a VAT refund where the input tax genuinely exceeds the output tax for a transaction period. Refund is also available for VAT paid on zero rated goods and services. Section 23 of the Federal Inland Revenue Service (Establishment) Act (FIRSEA) 2007, vests Federal Inland Revenue Services (FIRS) with the power to make tax refund as well as set guidelines and requirements for refund process including VAT refund from time to time. In addition, pursuant to section 61 of the FIRSEA, FIRS issued information circular to acquaint stakeholders with the policy on the refund process. A review of section 23 of the FIRSEA and the Refund Circular raised questions as the tax payers in deprived of use of his property as guaranteed by section 43 of the Constitution of the Federal Republic of Nigeria, 1999 as amended. The taxpayer is compelled to wait till an indeterminate future date for the refund or accept the option of setting off the refund due against future tax. This paper seeks to canvass for a specific legal framework for the tax system to recognize excess payment as debt due from the state.

Abstract Ghana is a constitutional democratic republic in West Africa. The former British Colony is regarded as a model of democracy, where the airwaves are largely liberalized. However, in recent times, political discourse in the country has become so polarized that some sensitive words are publicly abused by politicians at the expense of national unity and semantic decency. One of these words is \

The Paper underlies the difficulty of the criminal law to deal with fraud and deceit offences, to define under what circumstances false behavior would be perceived as detrimental to the society in a manner justifying its labeling as forbidden and criminal; And under what circumstances, the lie though socially undesirable - does not cross the threshold characterizing serious antisocial behaviors, and therefore is not included within the criminal law system. In other words - where is the line between a

The Penal Laws in Nigeria has made it a crime to commit abortion, except to save the life of the mother. If found guilty, the woman as well as the provider are liable to imprisonment of up to 7years and 14years respectively. Despite these laws, a report by Performance monitoring and Accountability (PMA) 2010, in collaboration with Bill and Melinda Gate Foundation indicates that over 2 million cases of abortion occur in Nigeria in 2018, according to the survey conducted between April and May. There has also been several failed attempts to lobby for the passage of a bill to legalize abortion in Nigeria, with the hope of reducing the high rate of abortion. This has revealed the failure on the part of the laws to solve the problem of the alarming rate of abortion in Nigeria. It is against this backdrop that this work set out to initiate the possibility of overcoming the current high rate of abortion in Nigeria using a non-legal approach in the guise of the malaria model encompassing a massive campaign against malaria employed by the Nigerian government which succeeded in reducing to the barest minimum, the high rate of the dreaded disease. This is a library based research aimed at producing critical synopsis of an existing area of research writing. At the end of the work, it became vivid that the malaria model is capable of producing the long awaited result of reduction of the high rate of abortion in Nigeria.

Abstract Like many contemporary matters, the overwhelming media response to school shootings often engenders a debate about alternative policies. The debate almost always takes place in a political context in which alternative policies are strongly advocated by political opponents in an environment in which winning or losing often seems as important the end result. We suggest that rather than advocating policy options that reflect their political disposition, and spending millions on untested equipment of questionable need, public officials should all agree to speak frankly and with total candor about our capabilities, our performance, and the nature of the continued threat. Currently, we fear they are not. “Stopping School Shootings: A Different Approach” suggests that most organizations – including school districts - are generally focused on the known threats and vulnerabilities and providing an effective response to the immediate crisis. Much more problematic, however, are processes that addresses the behavior, motivation, the opportunities – and the warnings provided by the school shooter – which unfortunately are difficult to see in foresight, but are quite clear in hindsight. Most of the school shooting events fall into the category of “low probability, high consequence”, which means that the likelihood of a shooter selecting YOUR school is extremely small. Yet, if does happen, the consequences are UNFATHOMABLE to everyone associated with the school – students, families, school officials, law enforcement officers, and the community. Differing from other approaches, the key to the approach herein suggested is an ongoing periodic and rigorous “facilitated self-assessment” conducted periodically by those with the greatest stake in keeping THEIR school safe. The value of a deterrence strategy, driven by in-depth and candid self-assessments which are made known to the highest authority level in the organization, is that it causes an immediate reaction among senior leadership, lends itself to immediate self-correction, and leaves an undisputable record of accountability. The self-assessment provides an opportunity for the real stakeholders participate in a “reality check”, in which they ask themselves if they are being true to their own vison, if they are dealing with reality, and if what they are observing is different from what they are being told. The key factor that differentiates this practical approach to assessments from those offered in glossy documents that sit on coffee tables in school districts executive offices is that it is led by people that are fully engaged, and who strongly believe that failure isn’t an option. Without such personal engagement, without a thorough and candid assessment of real vulnerabilities and the commitment to repair every one of them, security strategy will continue to be the product of faceless nameless committees and reflective of well-meaning intent but will generally NOT be useful in preventing the unthinkable from occurring. This paper offers a very pragmatic approach, grounded in highly consequential and practical experience that provides school officials and their communities another option – one that addresses solutions that cannot be bought, but can only be achieved through the hard efforts of those who have a direct stake in the results and who care most deeply about success. This is an enormous challenge for school officials who must put effective programs in place that will stop an unknown person from planning and carrying out an unspecified act of violence, at an unknown location, during an unknown time, against an unknown target for unknown reasons. However, as daunting as this task may seem, the unique nature of this lethal threat to our children is precisely the reason that local leaders must be encouraged to step beyond their political dogma and to begin developing, implementing, and institutionalizing an insightful and performance-driven strategy that includes deterring the individual shooter as one of a few key elements in an overall prevention strategy. Such a strategy would of course include all the necessary elements of a comprehensive security strategy, but would be primarily designed to discourage, deter, and prevent a potential shooter from considering, planning, or attempting to carry out a school shooting.

Technology comes from the Greek word

In Malaysia, various reported cases, demonstrate that many children are exposed to pornographic and obscene material online. At the onset of this research paper it is submitted that “pornographic,” “obscene” and “indecent material” are collectively referred to as “harmful sexual material on the Internet” for the reason that such exposure may desensitize a child into believing that sexual acts depicted in pornographic movies are “normal” and hence it is acceptable for a child to engage in such behaviour. Exposure to harmful sexual content online is also one of the ways in which paedophiles build a relationship with children, especially by distributing and sharing specific images of children involved in sexual content. For instance, images of children of a sexual nature assist them “in the seduction of a child and encourage reluctant children to freely participate” in child pornography. Thus, it is not the scope of this research paper to look into the impact that sexual content have on children. The objective of this research is to propose known methods for preventing the potential harms that might befall a child from exposure to such content or by accessing such content, either incidentally or accidentally which may be adopted in the regulation of content in Malaysia. Although the Penal Code of Malaysia and the Communications and Multimedia Act 1998 make it an offence to distribute and make available such content in Malaysia, harmful sexual material can easily be accessed from websites originating from external servers. The proposed two methods are age-verification and Key-Stroke Dynamics. Age-verification can be monitored by ensuring service providers adopt an “age-verification” control mechanism when content of such nature is accessed in Malaysia. For Key-Stroke Dynamics could be achieved through the adaptation of a reputable personal digital identity management service system that could distinguish a child user from that of an adult by using the Keystroke Dynamics method. Finally, the paper examines the current legislative provisions in place to address this issue.

Third-party consumer litigant funding (TPCLF) in the United States is increasingly available and is increasingly the subject of policy discussions. Meanwhile, there has been almost no empirical research on the practices of the industry or their effects on individual litigants or on the larger American justice system. In this Article, we present and analyze seventeen years of data obtained from one of the largest consumer litigation financing firms in the US. The comprehensive dataset includes approximately 225,593 requests for funding from 2001 through 2017. In our data analyses, we pay particular attention to the differences between “one-off” cases, such as motor vehicle accidents, and mass tort (non-class-action) cases, such as those involving pharmaceuticals and medical devices. Although both categories of cases typically involve individual plaintiffs with personal injuries and without prior experience in the legal system, there are systematic differences between the two types of cases that might be expected to impact the plaintiffs’ interest in securing TPCLF, the attractiveness of the plaintiffs to such funders, and the terms on which TPCLF is offered. By presenting detailed data on the actual role of TPCLF in each of these two types of cases, we also hope to inform ongoing debates about how, if at all, TPCLF is best regulated and how the ethical issues raised by TPCLF might be best resolved.

Many countries have fallen victim to state-linked cyberattacks and malicious activities. State-linked cyber operations pose serious legal threats and challenges to the stability and security of cyberspace. The discussion aims to establish a legal understanding pertaining to the differences and similarities between state-linked cyber operations such as cyberattacks and malicious cyber activities. In many instances, the terms are used interchangeably. Conduct that may be considered as malicious activities are referred to as cyberattacks. However, cyberattacks and malicious activities are not the same and the consequences and motive for the state-linked cross-border cyber operation may differ. State-linked cyberattacks is defined as a cyber operation that is reasonably expected to cause injury or death to persons or damage or destruction to objects such as DDoS attacks or ransomware attacks. State-linked malicious cyber activities consist of theft of information (espionage), disinformation and false websites. Malicious activities do not cause physical harm to persons or objects. However, the harm in the instance of espionage may consist of financial loss and/or undermining trust in the ability of the government to protect sensitive information or sowing political and social discord such as interference in another country’s elections or referendums. Cyber operations evoke various debatable questions such as how should a victim state respond to state-linked cyber operations and when does state behaviour in a foreign cyberspace constitute an act of cyber war or information war? Drawing a clear distinction is relevant when it comes to a victim state’s response to a foreign state’s cyber operation in their cyberspace on national, international and global level. Stability and security in cyberspace may be achieved by means of international norms governing state behaviour specifically cross-border cyber operations. Although a country should not abuse the cyberspace of another country, the discussion debates the negotiation and enforcement of cyber norms governing state behaviour and how countries should respond to unlawful cyber operations on national and global level.

Are Black workers discriminated against in the labor market? Studies based on survey data have found a correlation between being Black and employment outcomes, such as hiring and salaries. Other, related studies suggest that a within-race darker skin tone is also associated with labor force disadvantages. However, it is hard to refute the possibility that other factors correlated with skin color might affect the employment outcomes for people with darker skin tone. In order to overcome this inherent limitation, we use a natural experiment to explore the effects of skin tone on employment—we use a within-person research design on data from the NLSY97 longitudinal dataset and utilize changes in one’s own skin tone generated by exposure to the sun, to explore the effects of skin tone on the tendency to be hired and fired. We use the average UV radiation in one’s metropolitan area in a given week as an exogenous variable generating a darker skin tone for some people (those with medium, moderate brown, and dark brown skin) but not for others (those with white, pale white, and very dark brown to dark skin). We find that indeed, those people whose skin tone becomes darker by exposure to the sun (but not others) are less likely to be employed when the UV radiation in the previous four weeks in the area in which they reside is greater. These within-person findings hold even when controlling for the week, the year, the region, demographic characteristics and the industry one is employed in. A separate analysis for women and men reveals that it is the effect of UV radiation on men’s employment, but not on women’s, that drive the results we present.

CEO activism is a new and rising phenomenon. This participation takes multiple forms including: taking public stances, threatening economic sanctions on states, influencing other companies to change their ways, supporting victims or political allies, and collaborating with other CEOs. This paper explores the implications from CEO activism.

The relevance of the article is due to the fact that one of the most important mechanisms for attracting foreign investment for the acquisition of production assets is international leasing, a distinctive feature of which is that it is both a financing and investment mechanism. The purpose of the article is to characterize the essence of the concept of a leasing contract and the subject of the contract as a category of civil leasing law based on the Russian experience in legal regulation. The main results of the study: We found out the main approaches to understanding the essence of the legal nature of the lease agreement (rental approach, credit approach and credit-collateral approach); revealed the essence of the concept of a leasing contract as a category of civil law (a single tripartite transaction or operation, which is a two related contract - the contract of sale and lease agreement); identified the main features of the subject of the lease agreement (indestructibility, turnover, individuality). This study allows us to draw important conclusions. First, in the legislation of different countries the essence of a leasing agreement and its subject matter are determined differently. Secondly, it is advisable to adopt a number of provisions on the regulation of leasing relations in Russia, based on the legal experience of foreign countries. This will contribute to the unification of legal regulation of leasing relations in the international arena. The materials of the article can be useful for professionals involved in lawmaking, law enforcement practice, teachers of legal disciplines.

Parties in civil litigation have at their disposal countless procedural entitlements. In federal court, for example, parties are entitled to discovery, including ten depositions, twenty-five interrogatories, and an indefinite number of requests for the production of documents. In cases “at common law,” parties have a right to trial by jury. Under the “final judgment rule,” parties have a right to one appeal at the end of a case — but not before. And on and on. But what happens when a party doesn’t want its entitlement, or feels that its entitlement is not enough? This raises two questions. First is the question of judicial discretion: can the judge modify the procedural rules and entitlements? This is an important question, but it is not our subject in this paper. The short answer to this question, though, is “yes.” Second is the question of what we label procedural flexibility: Can parties modify procedural rules and entitlements on their own? The answer to this question varies widely across procedures. Parties can simply agree to increase (or decrease) the number depositions or interrogatories, or document requests. Yet parties cannot agree to overlook the “final judgment rule.” And there are intermediate cases of procedural flexibility; parties can agree not to have a jury when they are entitled to one, but they can’t grant themselves a jury trial merely by agreement. Does this mish-mash of approaches to procedural flexibility make sense? Viewing procedure through a wider lens reveals three dimensions of procedural flexibility, which we label “Which procedures?,” “Which cases?,” and “Which type of flexibility?” We show that all three dimensions of procedural flexibility can be utilized to design novel reforms that can reduce litigation cost, increase tailoring of procedure to parties’ needs, reduce court congestion, and improve distributional equity. In this paper, we examine each of these three dimensions of procedural flexibility. Our approach is primarily normative, in that we set out a framework for assessing how, when, and which procedures can and should be subject to modification by parties. We show that considering all three dimensions of procedural flexibility may require us to revise current views about which procedures belong in the “core” and may open up new avenues for reform.