bluuebunny/crossref_metadata_2025_split huggingface dataset:
Integrating Questions of Gender into Discussion of the Use of Force in the International Law Curriculum
Authors: Otto Dianne 
Published: June 2021

Occupying the heartland of international law are rules which profess to regulate, and thereby restrain, violence between states. The normative regime governing violence between states consists of three categories of law: first, laws outlawing the use of force by states unilaterally, except in narrow circumstances like self defence; second, laws which establish the acceptable methods of combat; and third, the body of humanitarian law designed to protect certain categories of war victims. These laws have sanctioned the use of increasingly destructive means of war and have failed to provide significant protection to civilians. In fact the percentage of civilian, as opposed to military, casualties of war has progressively increased since the first World War reaching the alarming current level of 90 per cent. Such an extraordinary outcome results from legally authorised acceptance that military goals have priority over humanitarian considerations. In this note I will first outline the shortcomings of the international legal approach to violence and its repercussions for women; and second, discuss some implications this has for the teaching of international law.
Measuring the Critical Thinking Skills of Law Students Using a Whole-of-Curriculum Approach
Authors: James Nick , Burton Kelley 
Published: June 2021

Extract: The theme of this Special Topic Edition is animal law education at the tertiary level. Animal law as a discipline refers to the laws governing the human/non-human animal relationship. The study of animal law encompasses a broad range of laws, and raises a unique variety of legal, philosophical, scientific and political issues. Through studying animal law, students gain an understanding of how and why the law facilitates differential treatment of animals according to context, and encourages them to consider the ethical consistency of our approach to animal protection. It involves questioning the adequacy of the laws, policies, and regulatory structures addressing animal welfare, leading to discussions about law reform. These discussions extend to consideration of arguments to reform the very legal status of animals as human property.
Performance and Pedagogy in the Wild Law Judgment Project
Authors: Rogers Nicole 
Published: June 2021

Extract: Here is a question I enjoy posing to teachers and students participating in a course on animals and the law: what exactly do you do during the 12 (or so) weeks of your seminar? If it resembles a traditional law course, the answer will undoubtedly refer to assigned readings that explore the relationship between animals and the law, some lectures – perhaps followed by questions from the professor to the students – and a healthy dollop of classroom discussion about policy issues. More traditional teachers might also include some Socratic questioning, while more adventurous lecturers will throw in video footage of animal treatment and a few guest speakers.
Indigenous Students’ Perceptions of Factors Contributing to Successful Law Studies
Authors: Penfold Carolyn 
Published: June 2021

While the under-representation of Aborigines and Torres Strait Islanders in formal education is apparent in pre-school and in the compulsory years of schooling, it becomes more marked at the higher levels of education, and by university level the under-representation is extreme. Studies have frequently looked at the needs of Aboriginal and Torres Strait Islander students and identified difficulties which these students face in the formal academic system. Lack of financial support, schooling background, pressure from family and community, health problems, inappropriate curricula, identity crises and negative stereotyping have all been identified as contributing to the poor rates of Indigenous participation and success in formal education. As a result, Indigenous Australians are under-represented in all professions, including law. Access to studies has become less a barrier since the introduction of discretionary admissions schemes to most Australian universities, but what Indigenous students experience while studying law clearly militates against them completing degrees. While the number of Indigenous law graduates has greatly increased in recent years,6 attrition is still of concern. Law schools continue therefore to search for ways to attract, retain and graduate Indigenous students. This study is a step in that process.
Bureaucratic Rationalism and The Quiet (R)evolution
Authors: Twining William 
Published: June 2021

[Extract] We do something called teaching. But we all know from bitter personal experience that nothing is, or can be, taught once we get beyond the communication to small children of the basic mysteries on which civilization depends — how to read, how to write, how to count. We can of course pump students full of facts or even brainwash them — but pumping facts is a waste of everybody’s time and washing brains in public is, as Justice Holmes might have told us, dirty business. Learning is what students are there for and all we know about learning is that, on any level of complexity, it is every man for himself and by himself, imposing a perhaps delusive formal pattern on the swirling chaos by a prodigious effort of the individual will. It may be that we can stimulate, or irritate, an occasional student into undertaking this arduous task — but, if we do so, it will be much more by accident than by our own design. Karl Llewellyn once observed that the function of the law teacher is not to let the true light shine; he was wise to content himself with that negative formulation. Grant Gilmore
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Association between radical cystectomy prophylactic antimicrobial regimen and postoperative infection
Authors: Ross James Paul Joseph , Breau Rodney H. , Vigil Humberto , Hickling Duane R. , Angel Jonathan B. , Mallick Ranjeeta , Cagiannos Ilias , Morash Chirstopher , Lavallee Luke T. 
Published: June 2021

Introduction: Infections are common after radical cystectomy. The objective of this study was to determine the association between antimicrobial prophylactic regimen and infection after radical cystectomy.
Methods: A retrospective cohort study was performed on patients who underwent radical cystectomy at one tertiary Canadian center between January 2016 and April 2020. Patients received antimicrobial prophylaxis based on surgeon preference (cefazolin/metronidazole or ampicillin/ciprofloxacin/metronidazole or other). A univariable and multivariable logistic regression model was created to determine the association between antimicrobial regimen and postoperative infection within 30 days. The association between patient demographic factors, as well as preoperative and intraoperative variables and infection was also determined. Infection characteristics, including type, timing, and antimicrobial susceptibilities were reported.
Results: One hundred and sixty-five patients were included. Mean age was 69.8 years, 121 (73.3%) were male, and 72 (43.6%) received orthotopic neobladder diversion. Ninety-six patients (58%) received cefazolin/metronidazole prophylaxis, 50 (30%) received ampicillin/ciprofloxacin/metronidazole, and 19 (11.5%) received another regimen. Fifty-four patients (32.7%) developed a postoperative infection (surgical site infection or urinary tract infection). Surgical site infection occurred in 35 patients (21.2%) and urinary tract infection occurred in 34 (21.0%). There was no association between antimicrobial regimen and incidence of postoperative infection (surgical site infection or urinary tract infection, relative risk [RR] 0.99, 95% confidence interval [CI] 0.50–1.99).
Conclusions: The overall incidence of infection was 32.7% following radical cystectomy. The preoperative prophylactic antibiotic regimen used was not associated with incidence of postoperative infection.