bluuebunny/crossref_metadata_2025 huggingface dataset:
Restraint Of Trade In Australian Sport - Was the AFL’s hand forced on Ben Cousins?
Authors: Chadwick Sam
Published: June 2021

Sporting organisations are now sanctioning athletes for off-field conduct. This article considers the law on restraint of trade both at common law, and under the Trade Practices Act, and its relevance to sporting disputes. Specifically, it considers the legality of the suspension of prominent Australian Football League (AFL) player Ben Cousins and the legal issues surrounding the AFL Commission’s subsequent deliberations on whether or not to permit Cousins to re-enter the AFL.
The obligations of mutual fidelity between athletes and their employers
Authors: Thorpe David
Published: June 2021

This article considers the mutual obligations of fidelity between sportspeople and their employers. Is it an implied obligation of an employee athlete not to compete against his or her employer sporting organisation? Do employee athletes owe a lesser duty of fidelity because their employers routinely display less fidelity themselves?
Is there a ‘Right’ to sport?
Authors: Ireland-Piper Danielle , Weinert Kim
Published: June 2021

This article asks the question: ‘is there a ‘‘right’’ to sport?’ In so doing, the nature of a ‘right’ is defined and the ‘governing rules’ by which that right is to be understood are identified. In short, while a number of international instruments allude to the importance of sport and recreation, there is little evidence of an express right in Australia, or in other countries such as Canada, the United States, and South Africa. Nonetheless, it is arguable that implicit in the rights of disabled persons to enjoy the same access to sport and recreation as able-bodied persons is recognition of a normative right to the benefits of sport for all persons. There may also be a link between access to sport and educational rights, and the rights of children, as recognised under international law more generally. In any event, even if sport is not an ‘end’ in and of itself, it is certainly a ‘means’ to improve the realisation of other human rights and development goals. For example, access to participation in sport can improve gender and racial equality and can assist in promoting social cohesion and tolerance.
Match and spot fixing: Challenges for the International Cricket Council
Authors: Davies Chris
Published: June 2021

Cricket is a sport that has been affected by both match and spot fixing over the last decade or so, with the former South African captain, Hansie Cronje and New Zealander, Lou Vincent, having admitted to be. Another New Zealander, Chris Cairns, is now facing perjury charges arising from his evidence at a defamation trial in which he denied being involved in fixing. Spot fixing was established against three Pakistan players during the 2010 tour of England that led to jail terms after the players failed to have their verdicts overturned in R v Amir and Butt [2011] EWCA Crim 2914. It also involved appeals to the Court of Arbitration for Sport (CAS) after the players received lengthy bans from the International Cricket Council (ICC).CAS upheld these bans in CAS2011/A/2364 Salman Butt v ICC and CAS2011/A/2364 Mohammad Asif v ICC. Questions arise. Were there other incidents and why were these players more prone to approaches by bookmakers – perhaps it is because players are some of the lowest paid in international cricket? This raises the issue whether the International Cricket Council (ICC) should consider establishing a ‘minimum wage’ for international cricketers. These incidents highlight that cricket, like other sports, must remain vigilant to the threat of matches being affected by match and spot fixing. The ICC has formed an Anti-Corruption and Security Unit (ACSU) and created an Anti-Corruption Code, in efforts to deal with these problems.
Editorial for the Inaugural Issue
Authors: Corkery Jim , Hinde George
Published: June 2021

[Extract] The publication of this inaugural issue of the Revenue Law Journal comes at an interestiung stage in the development of Australian tax law. Australians are learning to live with capital gains tax and fringe benefits tax, though there are still many unsolved problems in these areas. Whatever their advantages creating equity or fairness, both taxes bring disadvantages: they incentive to save and invest, they discourage business activity, and they increase paperwork and red tape.
The Commissioner’s Right of Access to Records - Recent Cases on Sections 263 and 264 of the Income Tax Assessment Act
Authors: Bitomsky Greg , Chappell A
Published: June 2021

The rights of the Commissioner of Taxation to investigate a taxpayer’s affairs under the Income Tax Assessment Act are found in ss 263 and 264. On first reading, ss 263 and 264 are apparently without limitation. However, 1988 and 1989 have witnessed extensive judicial consideration of these provisions. These cases point out that the taxpayer still has some rights of protection.
Green Taxes : Legal and Policy Issues in Using Economic Instruments for Environmental Management
Authors: Buckley Ralf
Published: June 2021

Green taxes are used widely overseas and increasingly in Australia. There are four main categories. 1. Taxes, levies, fees and other charges, including development taxes, rezoning charges, emission charges, emission licence fees, environmental protection charges, input taxes, resource rents and royalties, sliding charges for utilities, and product levies. 2. Tradeable, bankable and marketable rights and credits, including tradeable emission rights, emission reduction credits, transferable development credits, tradeable resource quotas, and tradeable emission leases. 3. Other economic instruments such as refundable deposits, performance bonds and guarantess, and subsidies, 4. Income tax concessions and differential sales taxes and import duties.

Recent High Court authority suggests that whilst some of these instrucments would be excises and hence could be imposed only by the Commonwealth, most could also be imposed by state government and some also by local government. Their economic and policy advantages and disadvantages are reviewed.
Plain English ; Tax and Education
Authors: Corkery Jim , Hinde George
Published: June 2021

The editorial looks at the redrafting of legislation into plain English and the impact of taxation in the education sector.
The Effect of the Decision of the Full Court of the Federal Court in Cooling’s Case
Authors: Davis Robert
Published: June 2021

There has been considerable speculation as to whether inducement payments by landlords to tenants are taxable, either as income according to normal principles, or as assessable capital gains under Part IIIA of the ITAA. This issue has now been partially clarified by the Full Court of the Federal Court in Cooling’s case. In that case the court held that one such payment was assessable as income on the principles enunciated in Myer’s case. The court went on to express the view that, even if it had not been assessable as income, it would still have been assessable under s160M(7) ITAA as a capital gain. In arriving at this latter proposition, the court has raised some ominous questions as to the scope of that section.
The Ongoing Saga of the “Terrible Twins” : Observations on Hepples v FC OF T
Authors: Cassidy Julie
Published: June 2021

This article attempts to unravel the complexities of the High Court’s recent pronouncements on the scope of the capital gains provisions in Hepples v FC of T. While four members of the Court believed the subject receipts taxable, the Court nevertheless held in the taxpayer’s favour.
A Tax Incentive for the Clever Country?
Authors: Beyer Vicki
Published: June 2021

In the light of increases in the cost of acquiring an education prior to entering the workforce in spite of government recognition of the necessity for education, it is time to consider using the tax system to encourage people to spend money on education. This comment introduces the concept of amortising higher educatino expenses over their useful life. This would involve recognising that education to acquire a skill is a capital asset distinct from the revenue-related expenditure on education to maintain such a skill.
The Republic of China’s Experience with the Introduction of Value Added Tax
Authors: Yen Ching-Chang
Published: June 2021

On 1 April 1986, a consumption-type value added tax was introduced in the Republic of China. The tax replaced the Gross Business Receipts Tax and some stamp duties and commodity taxes. The successful implementation of the value added tax, which was demonstrated by the negligible impact on price levels, smooth growth of tax revenues, and other favourable economic indicators since its inception, has made it highly regarded in both domestic and international societies. This article provides a general description of the introduction of the VAT, the principles and measures adopted and evaluates the introduction, with a view to providing some guidelines for those countries contemplating the introduction of a value added tax.
The Changing Roles of Taxpayer Audit Programs: Some Recent Developments in the Australian Taxation Office
Authors: Wickerson John
Published: June 2021

This paper reviews some of the concerns raised in the recent report by the Joint Committee of Public Accounts in respect of the Australian Taxation Office’s Taxpayer Audit Group. It examines the audit-based risk managmenet strategy being applied to two particular categories of business taxpayers and queries the validity of the concerns raised.
Directors’ Liability and the New Regime for Collecting Unremitted Tax Instalments
Authors: Barkoczy Stephen , Barkoczy Mei-Ling
Published: June 2021

The Income Tax Assessment Act 1936 (Cth) has recently been amended to include special provisions for the recovery of unremitted tax instalment deductions. These provisions replaced the priority provided to the Commissioner under former s221P. The new provisions provide the Commissioner with significant advantages and can operate in quite a draconian fashion as is illustrated by the recent decision in Fitzgerald v DFC of T. This article indicates that potential company directors should take heed of the warnings echoed in this case before blindly accepting their appointments.
Taxpayers’ Rights in New Zealand
Authors: Alston Andrew
Published: June 2021

This article is primarily concerned with provisions of the Tax Administration Act 1994. In particular, it discusses the Commissioner’s duty to collect tax, corresponding duties of the taxpayer, the Commissioner’s powers to obtain information, the Inland Revenue Department’s code of secrecy, binding rulings on taxation, new rules on disputing assessments and review of the Commissioner’s actions outside of the objection procedure.
Taxpayers’ Bills of Rights 1 and 2 : A Charter to be Followed by the Rest of the World or Just Another Attack on the Tax Authority?
Authors: Greenbaum Abe
Published: June 2021

This article looks at the Technical and Miscellaneous Revenue Act of 1988, PL 100-647, Subtitle J, better known as Taxpayer Bill of Rights 1, which was passed by US Congress and signed into law in 1988. The article also examines a bill to amend the Internal Revenue Code of 1986 to provide for increased taxpayer protections, PL 104-168, or Taxpayer Bill of Rights 2 which passed unanimously in the House of Representatives 16 April 1996 and was passed without amendment by the Senate, received Presidential endorsement and became law on 30 July 1996.

This article focuses on the changes to the US Internal Revenue Code and analyses whether they advance taxpayers’ rights or whether these legislative changes are merely a means by which politicians can undermine the Internal Revenue Service (IRS) and thus score cheap points with their constituents. The article also considers whether the changes represent an attack on the IRS and its effective operation.
The Hong Kong Tax Paradox Or Why Jurassic Park Exists in the Pearl River Delta
Authors: Halkyard Andrew
Published: June 2021

Hong Kong’s total financial reserves are, on any scale, vast. What is the nature of the taxation system to which this excess of riches can be attributed? What are the challenges facing that system as Hong Kong moves into the post-colonial era of the twenty-first centure as a Special Administrative Region of the People’s Republic of China? And how will, or how should, these challenges be met? This article tries to answer these questions. It then concludes by analysing the paradox: why has a tax system, redolent of colonial Great Britain at the height of power, operating inequitably and arbitrarily, been so highly productive of revenue that all by the most pressing avenues for reform have been eschewed in favour of the trite, but in Hong Kong oft-repeated, aphorism: “If It Ain’t Broke, Don’t Fix It.”
Editorial
Authors: Bentley Duncan , Corkery Jim
Published: June 2021

[Extract]Change is exciting. Change is challenging. We find it especially interesting to contemplate the opportunities it brings while relaxing by the pool with a glass of good red wine.

We are less enthusiastic about it when it changes the changes that we are in the process of making. Australian business has to cope with that and more.
Part IVA - A Toothless Tiger?
Authors: Cassidy Julie
Published: June 2021

[Extract]Tax avoidance has been a problem for governments since taxes were introduced. Thirteenth century English property taxes were avoided by taxpayers moving their assets

outside the sheriff’s jurisdiction. Even more conniving were the citizens of 17th century England who avoided the Window Tax by covering their windows before the tax

collector’s visit.
When is Income under Long-term Contracts Derived?
Authors: Teck Tan How
Published: June 2021

This article examines when income under long-term contracts is derived in Australia and Singapore. Grollo is revisited in the context of Australian Income Tax Ruling IT2450, and the Australian test of ‘recoverability’ for derivation is reviewed. Next, the Income Tax Board of Review’s reasoning in MPD, the only Singapore case that directly dealt with the timing of income recognition, is examined. Some common law cases on long-term contracts are also surveyed to distil the principles underlying derivation. The concept of derivation is similar in both countries, with MPD adopting the notion that the money must have ‘come home’ to the taxpayer for income to be derived or earned. Income under a

long-term contract is derived when a right to receive the payments has arisen to the taxpayer, the taxpayer has provided the services contracted for, and he is not required to fulfil any further obligation.
Part IVA, Partnerships and Dominant Purpose
Authors: Ritchie Thomas
Published: June 2021

In the taxation laws of Australia Part IVA of the Income Tax Assessment Act 1936 is the primary means by which the Commissioner punishes tax evasion schemes. The Commissioner has not been hesitant to attack partnerships.1 However, a consideration of the legislation and case law reveals major problems inherent in doing so. This article canvasses the basic problems the Commissioner faces when attacking partnerships under Part IVA, and suggests some simple solutions. It is concluded that Part IVA is the legally incorrect way to attack partnerships as tax evasion schemes.
The Cross-Border Electronic Supply EU-VAT Rules : Lessons for Australian GST
Authors: Alexiou Chris , Morrison David
Published: June 2021

Consumption tax on electronic commerce (‘e-commerce’) is a matter of concern for both the OECD and the Australian taxation authorities.

The OECD established a legal framework for consumption taxation of electronic supplies in a cross-border trade environment. Based on these principles, the EU adopted VAT rules on electronic supplies. Australia has been reluctant thus far.This article examines whether the amended EU-VAT Directive might serve as a model for Australia’s GST regime. The VAT and GST legislation of both the European Union and Australia is analysed and compared, with particular focus on cross-border e-commerce supplies and enforcement issues. The political and administrative aspects of EU-VAT Directives are also considered. The article concludes that the provisions of the EU-Directive concerning e-commerce are transferable to the Australian GST regime.
‘Isn’t Sport Taxing?’ The Taxation of Sports Professionals Post-Agassi
Authors: Cassidy Julie , Sykes Andrew
Published: June 2021

In Agassi v Robinson (Her Majestyʹs Inspector of Taxes), a majority of the House of Lords found that payments under two sponsorship contracts between a company owned and controlled by Mr Andre Agassi, (Agassi Enterprises Inc) and Nike Inc and Head Sport AG were assessable under UK tax law. This was so despite (i) none of the parties to the contracts was resident, nor domiciled, in the United Kingdom and (ii) none of the payer companies conducted business, directly or indirectly, through branches/agencies in the United Kingdom. The article considers whether the Australian Taxation Office could similarly assess non‐resident sports‐persons, like Mr Agassi, personally, and/or entities they control, on payments made under sponsorship agreements with a company such as Nike Inc. While the preferable view is that such payments are not sourced in Australia, Australian source rules are so ill defined that there is some basis for asserting such payments are sourced in Australia.
The Limited Impact Of Whitfords Beach In Urban Land Development.
Authors: Hart Geoffrey
Published: June 2021

When Whitfords Beach was handed down a quarter of a century ago, it was hailed as a landmark decision which had all but overruled Scottish Australian Mining Co Ltd v FCT (1950)81 CLR 188. It also seemed to indicate that the second limb of s 26 (a) of ITAA 1936 had been unnecessary. The subsequent decision in FCT v Myer Emporium Ltd (1987) 163 CLR 199 indicated that the first limb of that subsection had also een unnecessary. Yet subsequent decisions have avoided the application of Whitfords Beach and shown that Scottish Australian Mining is the more dominant precedent. Despite the prevalence of some dicta about carrying on land development business, Whitfords Beach was a profit‐making scheme case and the central issue was whether a profit making scheme could be constituted by selling alone. Whitfords Beach indicated that it could, though no subsequent case has been decided on this ground. The limited legacy of Whitfords Beach remains significant because, although corporate tax rates are now 30% for revenue and capital gains alike, there is much farmland that is being subdivided by individuals who are escaping tax because of the limited impact of Whitfords Beach.
JMA Accounting: Judicial Diminution of Professional Privilege in Tax Investigations?
Authors: Fisher Rodney
Published: June 2021

JMA Accounting and Entrepreneur Services v Carmody suggested that there may be circumstances under which potentially privileged documents should be made

available to executive officers, who could scan the documents to make a judgment on their privileged status.

This article draws on the rationale underlying professional privilege, and the exceptions to the privilege, to examine the potential impacts that may follow when documents potentially subject to privilege are made available to the executive in the course of an ATO investigation using legislative access powers. The suggestion is made that the decision may amount to abrogation to the executive of a matter which should remain a judicial function.
Being Caught Up By The Past: The Enforcement Of Foreign Revenue Debts
Authors: Dirkis Michael
Published: June 2021

Historically, the Courts have not enforced the revenue laws of foreign governments. However, there have been developments internationally through the OECD to reverse that historic limitation on the collection of foreign country taxes. As a result of these changes Australia has adopted, in its bi-lateral tax treaties (DTAs) since 2005, a mutual assistance in tax debt collections article. These DTA changes have been reinforced with changes to Australia’s domestic law. This article explores the extent to which the historical position has been altered.
Tax Exempt - It’s Not About Tax But Charity
Authors: Tretola John
Published: June 2021

There are over 700,000 non-profit organisations in Australia; and over 48,000 income tax exempt charities. This article analyses recent cases and considers how the courts are interpreting the status of charitable and not-for-profit bodies for income tax purposes.
The Constitution and Islam: Are Tax Reforms Possible To Facilitate Islamic Finance?
Authors: Freudenberg Brett , Nathie Mahmood
Published: June 2021

Islamic banking and finance is emerging in global financial markets and governments seek to facilitate it. This article focuses on whether it is constitutionally possible for Australia to implement reforms to facilitate faith-based financial transactions.

There have been calls for Australia to become a financial hub – particularly in South East Asia. One aspect of this is the recognition of Islamic finance as an alternative in the marketplace. This would include ensuring that tax laws are synchronised with Islamic tenets on financial transactions and do not hinder such alternatives.

Being different to conventional finance, Islamic finance has attracted interest and scepticism, partially because of the lack of understanding and the paucity of academic research on the subject. While the idea of facilitating faith-based finance may seem economically rational, a fundamental question needs to be addressed: is it appropriate for Australia’s tax laws to be amended to facilitate what may be construed to be the furtherance of any religion? This article considers the theoretical considerations of tax and religion and assesses the implications of Islamic finance in light of Australian constitutional law.
Measuring the tax gap of business taxpayers in Australia
Authors: Villios Sylvia
Published: June 2021

The ‘tax gap’ is the difference between the tax that would have been determined if all taxpayers had reported all of their activities and transactions correctly, and the tax determined in practice. Generally, tax gap estimates exclude illegal sources of income. This article considers how best to estimate the tax gap attributable to business taxpayers in Australia.
The obligation to obey tax laws
Authors: Mercuri Enrico
Published: June 2021

The obligation to pay tax is a controversial one. Comparatively little has been written from a philosophical point of view. The obligation is something that is assumed to exist mainly because of the coercive powers of the relevant legislation and enforcement processes. This discussion starts from the taxpayer’s perspective. It is not focused on what responses are necessary from legislative requirements but on what responses are necessary from moral ones.

We have an idea what governments do with the taxes they collect. Amongst other causes they support health care, national defence, social services, roads, rail, the police force and fire protection. Not all individuals can afford taxes, so sliding scales apply: the richer pay more to help support the less fortunate.
Judicial review of the Accountants’ Concession: a case for improving tax administration and accountability
Authors: Azzi John
Published: June 2021

Judicial review of the decision of the Australian Taxation Office (‘ATO’) to lift the Accountant’s Concession has proved a fruitless and expensive exercise for taxpayers. The Accountant’s Concession lays down administrative arrangements restricting access to papers prepared by professional accounting advisers. While it has been suggested reliance on ‘exceptional circumstances’ to lift the concession best serves capital and tax markets, elsewhere it has been argued that the concession must be rethought if the policy of enabling full and frank disclosure is to be achieved.

This article examines initiatives aimed at shielding tax advice of accountants from the Tax Commissioner’s coercive access powers under the Income Tax Assessment Act 1936 (the ‘Act’) and elevating the current administrative arrangement into the statute. This would make the limited procedural legitimate expectation a substantive procedural right. This would remove the different treatment of lawyers and accountants offering tax advice and eradicate the delays and uncertainty associated with the separate tax advice privilege recommended by the Australian Law Reform Commission.
The uses and abuses of GST reform in Australia
Authors: Commentary Opinion
Published: June 2021

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The Statutory Derivative Action in Australia: An Empirical Review of its Use and Effectiveness in Australia in Comparison to the United States, Canada and Singapore
Authors: Hofmann Melissa
Published: June 2021

This article reviews the use of the statutory derivative action (SDA) in Australia and assesses its success in Australia compared to its impact in the United States, Canada, Japan, Germany, France, New Zealand, Malaysia, India and Singapore. Each jurisdiction’s standing, leave and notice requirements, together with the costs issue are covered. The article also addresses criticisms by commentators that the statutory derivative remedy has little practical use and that there are other remedies already available to address corporate wrongs.
Compliance with the Sarbanes-Oxley Act of 2002: challenge for Russian Corporate Governance
Authors: Didenko Pavel
Published: June 2021

[Extract] The transitional period from socialism to capitalism in Russia gave birth to business enterprises with different organisational forms. These included partnerships, private and limited liability companies, closed and public joint-stock companies and joint ventures. Soon, we will see the completion of this period of formation and the concomitant accumulation of capital, which has been characterised by legally disputable privatisation of state property and its further redistribution. All this process in the Russian economy led to the foundation of huge corporations - strong financial and production groups of companies and holdings with high levels of capitalisation, which control the main fields of industry.
What’s all the talk about Directors’ Ethics?
Authors: Harder Wolfgang
Published: June 2021

After the corporate collapses of Enron, Swissair, Daewoo Group, WorldCom, HIH, Oneself etc the talk about ethics in business matters has become nearly as clamourous as making profit.2 Companies, universities, law schools, newspapers and politics focus on ethics in a distinctive way. Therefore, it is not surprising that the World Wide Web is full of guidelines, reports, ethical fitness seminars and advice as to why and how company directors should act ethically (Google shows 5,110,000 results ‘for director ethics’ and 28 Mio. results for ‘business ethics’). A whole business ethics industry provides help to develop ethical behaviour. The mission of this industry is, ‘to promote ethical behaviour in individuals, institutions, and through research, public discourse, and practical action’.3 It remains unclear what ethics in business matters means, however. The aim of this article is to analyse (a) the demand of more director ethics in the lights of classical philosophy, (b) the search for new ethical guidelines for directors and its reasons and, (c) the main elements of director ethics in the post-Enron-era.
Share Options As A Component Of Executive Remuneration: Current Issues
Authors: Ritchie Thomas
Published: June 2021

Every year executive remuneration grabs headlines in the press and for a short period there is an intense debate over it. The debate is largely about whether the level of remuneration is justified: whether it is a result of competitive pressure in the market for skilled managers, or a result of executives’ greed and institutional shareholder apathy.
ASIC v Citigroup and fiduciary obligations
Authors: McCabe Bernard
Published: June 2021

Recent contributions to this eJournal include a Note by Thomas Ritchie on the much anticipated decision of Jacobson J in Australian Securities and Investments Commission v Citigroup Global Markets Australia Pty Ltd [2007] FCA 963. It remains to be seen what impact that decision will have on commercial behaviour.
Corporate Class Actions - A Primer
Authors: Baumfield Victoria S
Published: June 2021

A class action, also known in Australia as ‘representative proceedings’ or a ‘representative action’, ‘provides a means by which, where a large group of persons are interested in a matter, one or more may sue or be sued as representatives of the class without needing to join every member of the class.’ Class actions usually entail an aggregation of claims arising out of common circumstances, based on a common legal theory or theories, asserted by numerous plaintiffs against one or more defendants in a single action. In other words, instead of hundreds or potentially thousands of plaintiffs bringing separate claims against a defendant for a similar wrong (or perhaps not bringing claims, if the individual loss to each plaintiff is too small to merit the bother and expense of filing suit), in a class action those claims are all brought in a single suit.
The Checks and Balances of Good Corporate Governance
Authors: Lessing John
Published: June 2021

Good corporate governance requires a range of regulatory checks and balances - or mechanisms - to be effective. If one mechanism fails, the system will fail like a chain with a weak link. This article provides an overview and brief explanation of the main checks and balances a country needs to have a good corporate governance system. It is of particular relevance to countries with transition economies. However, it is also important in developed countries as recent corporate collapses and failures in the financial system have illustrated.
Minority Shareholders’ Remedies In Public Shareholding Companies: Comparing The State of Qatar and Australia
Authors: Sharar Zain
Published: June 2021

The Qatari Commercial Companies Act No (5) of 2002 and the Qatar Exchange (QE) Corporate Governance (CG) Code 2009 partially reflect the OECD Principles on minority shareholders’ protection. These shareholders’ rights are still insufficient, given the importance of good corporate governance and reliable shareholders’ remedies in promoting investment and prosperity. This article urges Qatar to adopt minority shareholders’ remedies in similar terms to the successful provisions in the Australian Corporations Act 2001 (Cth).
Corporate governance in Qatar: A comparative analysis
Authors: Sharar Zain Al Abdin
Published: June 2021

This article offers an overview and brief comparative analysis on the degree of compliance of Qatar’s corporate governance framework with the OECD Principles of Corporate Governance 2004. It also formulates a number of specific recommendations to the QFMA for strengthening the corporate governance framework in Qatar.
A case of champagne: A study of geographical indications
Authors: Jay Tim , Taylor Madeline
Published: June 2021

The urgency of securing food supply has increased dramatically in a period when the GFC, environmental degradation, global warming and the rapid increase in industrialised food production has revealed the fragility of the world’s food production systems. In July 2012, Australia published its first Green Paper on food security. noting; ‘in the next 30 years the world will have to produce 70% more food to feed the world’s growing population’.[1] In the same month, the US Congress commenced a legislative debate about policy directions and public funding through taxation for farm subsidies to American primary producers. In May 2012, The Canadian government introduced the first National Food Strategy, to manage failures of the social security system to provide adequate and nourishing food to around 800,000 Canadians. In July 2013, the Indian government issued an ordinance to give the nation’s population the right to get 5kgs of food grains every month at highly subsidised rates. This will be the biggest food security program on the planet. Food policy involves vital challenges in humanitarian, health and environmental law. Food law and governance plays an important role in facilitating the transition to sustainable agriculture and food security. The Centre for Commercial Law is embarking on a project to produce international publications, colloquia, presentations and research analysing and proposing reform to areas in food law. Our mission is to conduct research and publishing in the vital area of Food Governance and Food Security policy making, celebrating food, local terroir and its relationship with society. The Centre provides legal studies of culinary modernism, tourism, restaurants, the gourmet and health aspects of food, wine and trade law. Our first contribution, the fruit of a successful Colloquium on Food and Law in 2012, is on Champagne and Geographical Indications. It is both informative. enjoyable and a little long on taste, like a fine wine. [1] National Food Plan, DAFF, 2012
Corporate Decision-Making, Corporate Collapse and Inefficiency
Authors: Pearce Jeremy
Published: June 2021

Swift action must be taken to remedy managerial situations and actions that are not in accordance with the best interests of the company. This requires solutions that take the company forward – every moment, every decision, every day – without fail – no excuses.
Trends in current Australian agricultural policy and land resource management
Authors: Taylor Madeline
Published: June 2021

Food security and the human right to food, as recognised under Article 25 of the Universal Declaration of Human Rights and Article 11 of the International Covenant of Economic, Social and Cultural Rights, are intrinsically linked. Both Articles recognize that access to agricultural land and security of tenure is essential to achieving food security. The right to food requires that each individual, alone or in concert with others, has physical and economic access at all times to adequate food or means for its procurement. Primarily, however, the right to food requires that: States refrain from taking measures that may deprive individuals of access to productive resources on which they depend when they produce food for themselves (the obligation to respect); that they protect such access from encroachment by other private parties (the obligation to protect); and that they seek to strengthen people’s access to and utilization of resources and means to ensure their livelihoods, including food security (the obligation to fulfil). This paper explores and assesses three contemporary policy instruments in the area of agricultural production and unconventional gas operations in Australia against the right to food and security of tenure. It examines the new natural resource governance proposals in The Agricultural Competitiveness Green Paper, The Regional Planning Interests Act 2014 (Qld) protecting prime agricultural land and The Multiple Land Use Framework developed in recognition of the conflict arising over land access and land use.
Salomon V Salomon: Have the Liquidator’s Arguments Been Buried with Time?
Authors: Herszberg Daniel
Published: June 2021

Extract: The decision of the House of Lords in Salomon v Salomon and Co Ltd is considered the ‘classic authority’ for the proposition that a company has a separate legal personality. This principle’s application engenders polarised debate, specifically with regards to corporate groups. Such groups generally operate as a single economic unit, with management of the parent company overseeing each company in the group (including subsidiaries). In Salomon, the liquidator mounted a number of counter-arguments. This critique focuses on the argument that the company was always Salomon’s agent in conducting business. In doing so, this critique questions whether the liquidator’s argument has continued significance in light of the agency quasi-exception and the general application of Salomon to corporate groups.
Opening Our Eyes to the Blind Pursuit of Profit – Adjusting Attitudes on Corporate Governance
Authors: Beyer Vicki L. , Corkery J.F. (Jim)
Published: June 2021

“The great public companies of today owe a duty, not only to their shareholders to make a profit, but to the people amongst whom they live and work, to do their best for them. Every responsible shareholder recognises this.”

There is a compelling logic to this, after all, if a company pursues only maximum profit at the expense of its employees, customers and others in the broader community, it will eventually find itself the engineer of its own destruction. Yet, even though Lord Denning wrote the above in 1969, specifically addressing his points to Australian business interests, 50 years on it would seem his view has not been heeded.
Propuesta de criterios con enfoque sostenible, para la evaluación por puntaje de ofertas en la contratación de obra pública del Ecuador
Authors:   Universidad Católica de Cuenca, Cuenca EC010105, Ecuador, Garzón Pacheco Braiam Andrés , Cordero Cabrera Carlos Julio ,   Universidad Católica de Cuenca, Cuenca EC010105, Ecuador
Published: June 2021

El sector de la construcción es uno de los más importantes para el desarrollo pro cíclico del país. La construcción sostenible juega un papel importante para enfrentar el desafío de reducir los impactos ambientales de los productos, servicios y obras relacionados con el sector de la construcción, y crear valor ambiental e innovador para la sociedad a favor de una economía más verde y sostenible; bien, esto en el Ecuador no se practica, debido a la falta de legislación y conocimiento del tema. Este estudio revisa críticamente los criterios de cuatro Sistemas de Certificación Internacional de Construcción Sostenible (SCICS) clasificándolos y comparándolos. Los resultados proporcionan una propuesta de criterios de sostenibilidad para la evaluación por puntaje las ofertas de Contratación Pública de Obra (CPO), mismos que ayudarán a las autoridades contratantes a introducir indicadores de sostenibilidad en el proceso de CPO y a tomar decisiones informadas al evaluar las propuestas de los oferentes. En esta propuesta se determinaron once criterios en seis categorías principales, lista que puede ser usada como una guía para el proceso de CPO.
PERTANGGUNGJAWABAN HUKUM DOKTER ATAS KESALAHAN DALAM MENDIAGNOSIS DALAM PELAYANAN MEDIS DI RUMAH SAKIT
Authors: Budiarsih Budiarsih
Published: June 2021

Peningkatan inovasi teknologi dalam dewasa ini terus mengalami perkembangan yang tidak dapat terbendung. Begitupula dalam dunia kesehatan/medis, hal ini tentunya sejalan dengan paradigma life style masyarakat yang berusaha ingin mendapatkan dengan cara-cara instan yang berimplikasi secara langsung terhadap kondisi system imun masyarakat. Life style masyarakat yang mengalami perubahan secara drastic dan menimbulkan dampak kepada system imun masyarakat mengakibatkan potensi masyarakat untuk mengalami gejala/kondisi tidak sebagaimana mestinya membuat perkembangan penyelesaian medis dalam dunia kedokteran mengalami perkembangan yang luar biasa, dan hal ini sejalan dengan tindakan yang akan ditempuh oleh dokter. Fokus  penelitian  kepada  bagaimanakah pertangungjawaban  Hukum dokter  terhadap  kesalahan  mendiagnosis  dalam  pelayanan di rumah  sakit . Metode  yang digubakan  dalam  peneltian  ini  adalah kaian yuris  normatif  dan pendekatan literatur  Review.Hasil  penelitian  menemukan  bahwa tanggung jawab seorang dokter yang memiliki akses dan kendali penuh terhadap proses pelayanan medis terhadap pasien yang pertanggungjawaban secara etik dihadapkan pada Majelis Kehormatan Etik Kedokteran (MKEK) dan dalam konteks yang lebih luas keluarga korban yang merasa dirugikan akibat segala tindakan yang dilakukan oleh dokter dapat melakukan upaya hukum secara perdata maupun pidana.
A Survey on Security Risks in Internet of Things (IoT) Environment
Authors:   Faculty of Informatics, Eötvös Loránd University, Budapest, Hungary, Ravi Mugesh
Published: June 2021

This analysis reviews the management of vulnerabilities and security risks of Internet of Things (IoT). This paper provides an overview, which it reveals the recent Internet's growth and how it has transformed our lives in various, unforeseen dimensions and how it has given rise to IoT. The introduction part focuses on providing an analysis on literature by presenting a short IoT history, some technical information on security protocols, and IoT hardware problems. The section on survey is where similar literatures on specific concepts are reviewed by describing the vulnerabilities and threats of IoT systems, and then reviewed risk management mechanisms for both information technologies and information protection. After the review, the analysis and discussion segment addressed and evaluated the details contained in the literature review. In this paper, a new risk management strategy uniquely designed for each IoT system is proposed. Then proposed work is evaluated by discussing the advantages and concluded the analysis and the future work.
A Review on Prostate Cancer Detection using Deep Learning Techniques
Authors:   Department of Computer Science, Faculty of Computers and Information Technology, University of Tabuk, Saudi Arabia., C Narmatha , M Surendra Prasad ,   Annapoorana Medical College and Hospitals. Salem, Tamil Nadu, India
Published: June 2021

The second most diagnosed disease of men throughout the world is Prostate cancer (PCa). 28% of cancers in men result in the prostate, making PCa and its identification an essential focus in cancer research. Hence, developing effective diagnostic methods for PCa is very significant and has critical medical effect. These methods could improve the advantages of treatment and enhance the patients' survival chance. Imaging plays a significant role in the identification of PCa. Prostate segmentation and classification is a difficult process, and the difficulties fundamentally vary with one imaging methodology then onto the next. For segmentation and classification, deep learning algorithms, specifically convolutional networks, have quickly become an optional technique for medical image analysis. In this survey, various types of imaging modalities utilized for diagnosing PCa is reviewed and researches made on the detection of PCa is analyzed. Most of the researches are done in machine learning based and deep learning based techniques. Based on the results obtained from the analysis of these researches, deep learning based techniques plays a significant and promising part in detecting PCa. Most of the techniques are based on computer aided detection (CAD) systems, which follows preprocessing, segmentation, feature extraction, and classification processes, which yield efficient results in detecting PCa. As a conclusion from the analysis of some recent works, deep learning based techniques are adequate for the detection of PCa.
Antimikrobiyal ve Antikanser Aktiviteye Sahip Cyclo(Trp-Trp) Dipeptidinin 3-Boyutlu Moleküler Yapısı
Authors: ÇELİK Sefa , AKYÜZ Sevim , ÖZEL Ayşen
Published: June 2021

Antimikrobiyal ve antikanser gibi önemli biyolojik aktivitelere sahip olan Cyclo(Trp-Trp) dipeptidinin (C₂₂H₂₀N₄O₂) en düşük enerjili moleküler geometrisi, teorik konformasyon analizi hesabını takiben yapılan Yoğunluk Fonksiyoneli Teorisi hesaplamalarıyla belirlenmiştir. İlk olarak Ramachandran haritaları ve yan zincir dihedral açıları (χ) katkısıyla yapılan konformasyon analizi ile dipeptide ait en olası moleküler geometriler belirlenmiş, bunlar içerisinden en düşük enerjili sekiz konformasyona ait dihedral açılar konformasyon analizi öncesi ve sonrası olmak üzere karşılaştırmalı olarak verilmiştir. Bu konformasyonlara ait toplam enerji ve toplam enerjiye katkı veren van der Waals, elektrostatik, hidrojen ve torsiyon enerjileri hesaplanmıştır. Bu sekiz konformasyon içerisinden en düşük enerjili konformer, Gaussian03 programına başlangıç verisi olarak tanıtılmış ve DFT/B3LYP/6-31++G(d,p) teori seviyesinde optimize edilmiştir. Ayrıca teorik konformasyon analizi sonucunda bulunan en düşük enerjili konformer ile optimize moleküler geometri karşılaştırmalı olarak verilerek dihedral açılardaki değişimler belirlenmiştir.
Reaktör Yapı Materyallerinde Bulunan Sc45, V51, Cr52, Co59 ve Cu63 İzotoplarının (γ,n) Reaksiyon Tesir Kesitleri Hesaplamaları
Authors: ÖZDEMİR Ömer Faruk , ARASOĞLU Ali
Published: June 2021

Bu çalışmada reaktör korunda veya zırhlama betonunda kullanılan yapı malzemelerin de bulunan 45Sc, 51V, 52Cr, 59Co ve 63Cu izotoplarının, 10 - 50 MeV enerji aralığında foto - nötron reaksiyonlarının tesir kesiti hesaplamaları yapıldı. Hesaplamalarda Weisskopf - Ewing Model için PCROSS, Hibrid Monte - Carlo Simülasyon Modeli için ALICE - 2011 ve Kaskad Eksiton Model için de CEM03.01 programları kullanıldı. Her model için yapılan tesir kesiti hesaplamaları birbirleriyle, EXFOR (Experimental Nuclear Reaction Data) veri tabanından alınan deneysel veriler ile ve literatürde yer alan JANIS (Java - based Nuclear Information Software) veri kütüphanesinden elde edilen değerlendirilmiş verilerle (JENDL/PD - 2004 ve TENDL - 2014) karşılaştırıldı.
BİNGÖL’DE AVCILIK GELENEĞİ VE AVCI FIKRALARI
Authors: ELALTUNTAŞ Ömer Faruk
Published: June 2021

Halk Edebiyatı, milletimizin yüzyıllar boyu süregelen kültür hazinesidir. Bu engin hazine içerisinde destanlardan efsanelere, masallardan halk hikâyelerine kadar birçok sözlü kültür unsuruna rastlamak mümkündür. Bu unsurlardan biri de fıkradır.

Türk milletinin mizah anlayışının en belirgin kültür hazinesi olan fıkralar, literatür içerisinde yerini alma sürecinde geçmişten günümüze kadar pek çok araştırmacı tarafından tanımlanmış, tasnif edilmiş; derleme çalışmaları sonunda örneklerle ortaya konmuştur.

Sadece Bingöl’de değil, Türk kültürünün yaşadığı her yerde önemli bir yeri olan avcılık ise birçok anlatı türünde önemli yer edinmiştir. Avcı fıkraları, bu bağlamda değerlendirilen diğer anlatı türlerine nazaran daha mizahi bir yönde olduğu için dikkat çekicidir.

Bu çalışmada Bingöl yöresinde önemli bir sosyal aktivite olan avcılığa bağlı olarak anlatılan avcı fıkraları derlenerek bu konuda bir perde aralanmaya gayret edilmiştir.
BİNGÖL ZAZA KÖYLERİNDEN EMTAĞ’DA KULLANILAN LAKAPLAR ÜZERİNE BİR İNCELEME
Authors: BULUKGİRAY İsa
Published: June 2021

Tabiattaki bütün canlı ve cansız varlıklar hakkında bilgi edinilmesini sağlayan, duygu, düşünce, olay ve durumları ifade etmeye yarayan unsurların başında şüphesiz isimler gelmektedir. Bir milletin kültürel geçmişini ve birikimini duygu ve düşüncelerini, inanç yapısını, olaylara karşı yaklaşım tarzını yansıtan isimler bu hususta önemlidir. İsimlerin özellikle belli bir bölümünü oluşturan kişi adları dışında, bireylerin bazı özellikleri hakkında bilgi edinilmesini sağlayan unsurlar arasında lakaplar yer almaktadır. Arapça kökenli bir kelime olan “lakap” TDK’de “Bir kimseye, bir aileye kendi adından ayrı olarak sonradan takılan, o kimsenin veya o ailenin bir özelliğinden kaynaklanan ad” şeklinde tarif edilmiştir. Tarih boyunca farklı coğrafya ve milletlerde lakap takma geleneği var olmuştur. Bu gelenek günümüze dek süregelmiştir. Her milletin kendi kültürel yapısına göre lakap verme tarzı farklıdır.

Bu çalışmada, Bingöl’ün merkeze bağlı Zaza köylerinden biri olan Emtağ’da kullanılan lakaplar ele alınmıştır. Çalışma kaynak kişiler tarafından derlenen veriler, nitel çalışma yöntemine dayanan yüz yüze görüşme tekniği neticesinde meydana gelmiştir. Dört mahallesi bulunan köyde yaklaşık olarak 30 kaynak kişi ile görüşme yapılmıştır. Çalışmanın giriş kısmında lakap ve lakap verme geleneğine ilişkin kısa bilgiler verilmiştir. Akabinde Emtağ köyünde derlenen Zazaca lakapların özellikleri ve verilme nedenleri esas alınarak tasnifi yapılmıştır. Tespiti yapılan lakapların Türkçe anlamları “Grûba Xebate ya Vateyî” tarafından hazırlanan sözlükten yararlanılarak yazılmıştır. Söz konusu lakapların veriliş sebebi, kaynak kişilerin verdiği bilgiler doğrultusunda değerlendirilmiştir.