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1
Villegas, Palacio Clara. "Formal and informal regulations : enforcement and compliance /." Göteborg : University of Gothenburg, 2010. http://hdl.handle.net/2077/22402.
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Christian, Philip C. "Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/335.
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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.
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Friesen, Lana. "Improving compliance with environmental regulations, targeted enforcement and self-audits." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1999. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape7/PQDD_0024/NQ51861.pdf.
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Hildebrand, Philipp Michael. "Compliance in the international environmental politics : the case of the European Union." Thesis, University of Oxford, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.259981.
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Holland, Robert Cloyce. "Enforcement of, and compliance with environmental regulations at Department of Energy facilities /." For electronic version search Digital dissertations database. Restricted to UC campuses. Access is free to UC campus dissertations, 2004. http://uclibs.org/PID/11984.
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Chang, Cheng. "Automobile pollution control in China enforcement of and compliance with vehicle emission standards /." online access from Digital Dissertation Consortium access full-text, 2006. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?3235195.
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Rocke, Sean A. "On Random Sampling for Compliance Monitoring in Opportunistic Spectrum Access Networks." Digital WPI, 2013. https://digitalcommons.wpi.edu/etd-dissertations/169.
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In the expanding spectrum marketplace, there has been a long term evolution towards more market€“oriented mechanisms, such as Opportunistic Spectrum Access (OSA), enabled through Cognitive Radio (CR) technology. However, the potential of CR technologies to revolutionize wireless communications, also introduces challenges based upon the potentially non€“deterministic CR behaviour in the Electrospace. While establishing and enforcing compliance to spectrum etiquette rules are essential to realization of successful OSA networks in the future, there has only been recent increased research activity into enforcement. This dissertation presents novel work on the spectrum monitoring aspect, which is crucial to effective enforcement of OSA. An overview of the challenges faced by current compliance monitoring methods is first presented. A framework is then proposed for the use of random spectral sampling techniques to reduce data collection complexity in wideband sensing scenarios. This approach is recommended as an alternative to Compressed Sensing (CS) techniques for wideband spectral occupancy estimation, which may be difficult to utilize in many practical congested scenarios where compliance monitoring is required. Next, a low€“cost computational approach to online randomized temporal sensing deployment is presented for characterization of temporal spectrum occupancy in cognitive radio scenarios. The random sensing approach is demonstrated and its performance is compared to CS€“based approach for occupancy estimation. A novel frame€“based sampling inversion technique is then presented for cases when it is necessary to track the temporal behaviour of individual CRs or CR networks. Parameters from randomly sampled Physical Layer Convergence Protocol (PLCP) data frames are used to reconstruct occupancy statistics, taking account of missed frames due to sampling design, sensor limitations and frame errors. Finally, investigations into the use of distributed and mobile spectrum sensing to collect spatial diversity to improve the above techniques are presented, for several common monitoring tasks in spectrum enforcement. Specifically, focus is upon techniques for achieving consensus in dynamic topologies such as in mobile sensing scenarios.
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Smith, Farrel. "Using water law enforcement to demonstrate the effectiveness of regulations for the protection of water resources." University of the Western Cape, 2021. http://hdl.handle.net/11394/7983.
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Magister Philosophiae (Integrated Water Resource Management) - MPhl(IWM)The South African National Water Act attracted attention of the international water community as one of the most reformist pieces of water legislation in the world, and a major step forward in the transformation of the concept of integrated water resources management (IWRM) into legislation. However, 20 years later after the National Water Act was promulgated, implementation of the same act has been partially successful. In many aspects, the, implementation has been weak. The argument is that the water law enforcement is not been implemented to demonstrate the effectiveness of regulations for the protection of water resources.
2022
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Hutchinson, Robert Charles. "Enhancing preparedness adoption and compliance in the federal law enforcement community through financial incentives." Thesis, Monterey, California. Naval Postgraduate School, 2010. http://hdl.handle.net/10945/5073.
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CHDS State/LocalApproved for public release; distribution is unlimited
Since the 9/11 terrorist attacks and Hurricane Katrina, the federal law enforcement community has not adopted the level of emergency preparedness recommended or instructed by national directives, studies, and after-action reports. The importance of preparedness has been identified in numerous studies regarding the need for coordinated efforts on federal, state, local, and tribal levels. Failure to prepare and train employees has resulted in tort claims against local agencies and potential increased legal liability for the federal government. Through an analysis of specific costs and benefits of preparedness adoption and compliance, this thesis concludes that measurable and anticipated benefits often exceed costs for agencies. Analysis reveals that financial incentives, through the many federal preparedness grant programs, have encouraged preparedness adoption and compliance by state, local, and tribal governments. However, the federal law enforcement community, without access to these grants, has not achieved a level of preparedness adoption and compliance, raising the question: Would a new financial incentive concept designated for the federal law enforcement community increase preparedness adoption and compliance? Research indicates that a novel federal financial incentive concept would in fact increase preparedness adoption and compliance within the federal law enforcement community consistent with its state, local, and tribal partners.
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Haflidadottir, Helga. "The progressive development of international enforcement : public international law and compliance with environmental obligations." Thesis, University of St Andrews, 2018. http://hdl.handle.net/10023/14459.
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This thesis is concerned with the progressive development of international enforcement. In effect, it explores the normative pull of international law and its influence on compliance with international environmental obligations. Moreover, it looks to the notion of progress in international law and assesses its influence within the sphere of international enforcement. In recent decades, the effect of contemporary environmental challenges on the enjoyment of various values and rights have become more apparent. It is in light of this present situation that this thesis explores the progressive development of international enforcement. Furthermore, it is in light of this situation that the thesis makes a claim for enhanced compliance with international environmental obligations. The thesis main argument is that the normative pull of international law can increase the effectiveness of international enforcement within the context of some international environmental obligations. Furthermore, the thesis posits that looking to the notion of progress in international law can advance an understanding of how the normative pull impacts the authority and legitimacy of international enforcement measures. To that end, it is argued that the notion of progress in international law, by coinciding with authority in international law, justifies coercive enforcement actions; and further, that the notion of progress, by influencing the legitimacy of international enforcement, contributes to the necessity of compliance. In effect the notion of progress in international law, therefore, has the capacity to influence compliance with international environmental obligations. In order to contextualise the theoretical arguments and assumptions made, the thesis looks to two international environmental obligations: The obligation to avert the cause of climate change and the obligation to preserve and protect the marine environment.
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Hugo, Robyn Elizabeth. "Administrative penalties as a tool for resolving South Africa’s environmental compliance and enforcement woes." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12859.
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Includes bibliographical references.South Africa’s environmental resources are in serious decline, despite the constitutional environmental right, and multiple environmental protection laws. A predominant reason for this is that the criminal sanction is the default method of environmental enforcement. Even if prosecutors succeed in proving guilt beyond reasonable doubt, the fines imposed are too low to deter environmental violations. This dissertation proposes the introduction of an administrative penalty system into SA environmental law, as this system has had positive compliance impacts in numerous jurisdictions. Administrative penalties in the Netherlands and United Kingdom (the roots of SA’s civil and common law systems, respectively) are evaluated to identify best practices for administrative penalties. In SA’s environmental regime, there is an ‘administrative fine’ contained in section 24G of the National Environmental Management Act 107 of 1998. This is not a true administrative penalty, nor does it comply with the recommended best practices. Section 24G should either be deleted or substantially improved to meet its obligation of protecting the environment. Given the significant potential of administrative penalties to improve environmental compliance and enforcement, practical suggestions are made regarding their introduction into SA environmental law as a means to halt the current widespread non-compliance with environmental legislation.
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Kopp, Thomas, and Valentin Pfisterer. "Between a rock and a hard place - legal pitfalls of voluntary cooperation of German companies with German and foreign regulatory and law enforcement authorities." Universitätsbibliothek Leipzig, 2016. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-208934.
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German companies or German-based subsidiaries of international businesses may become subject of, or otherwise involved in, investigations by German or foreign regulatory or law enforcement authorities. In the context of such investigations, it is not unusual for the concerned company to face informal requests from German or foreign regulatory and law enforcement authorities for voluntary cooperation. Oftentimes, such requests focus on the transfer of electronic data for investigatory purposes, and such data typically relate, in whole or in part, to individuals (e.g. employees, suppliers and customers). In these and other cases, compliance of German companies or German-based subsidiaries with informal requests from regulatory and law enforcement authorities may itself entail a compliance risk or even constitute a breach by the corporate entity of the German data protection laws resulting in criminal prosecution, administrative sanctions, or damage claims and other actions by third party individuals. This article outlines the scope of application of the German Federal Data Protection Act, introduces the applicable statutory provisions, and discusses the relevant considerations in the context of an informal request by a regulatory or law enforcement authority for voluntary cooperation in the context of global investigations, in particular where a German-based entity faces requests from authorities abroad.
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Fellner, Gerlinde, Rupert Sausgruber, and Christian Traxler. "Testing Enforcement Strategies in the Field: Threat, Moral Appeal and Social Information." Wiley, 2013. http://dx.doi.org/10.1111/jeea.12013.
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We run a large-scale natural field experiment to evaluate alternative strategies to enforce
compliance with the law. The experiment varies the text of mailings sent to potential evaders
of TV license fees. We find a strong effect of mailings, leading to a substantial increase in
compliance. Among different mailings, a threat treatment which makes a high detection risk
salient has a significant deterrent effect. Neither appealing to morals nor imparting information about others' behavior enhances compliance on aggregate. However, the information condition has a weak positive effect in municipalities where evasion is believed to be common. (authors' abstract)
14
Summers, Scott. "EU cartel enforcement and its compliance with procedural rights : how can its effectiveness be enhanced?" Thesis, University of East Anglia, 2015. https://ueaeprints.uea.ac.uk/68327/.
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The conformity of the European Commission’s cartel enforcement policies with rights protection has become a topic of considerable importance in recent times. The wide-ranging discretion and enhanced investigatory powers that the Commission derives under Regulation 1/2003, coupled with the European Union’s proposal to accede to the European Convention for the Protection of Human Rights and Fundamental Freedoms, underlines the need for the Commission’s policies and procedures to comply with the necessary rights protection requirements. This issue is amplified in cartel cases, because when the Commission fines an undertaking, the fine aims not merely to punish the undertaking in question but also to deter other undertakings from being involved in cartels in the future. This thesis assesses whether the Commission’s cartel enforcement policies comply with procedural rights and the ECHR. Alongside this analysis, the thesis identifies ways of enhancing the Commission’s cartel enforcement policies, whilst ensuring they remain in compliance with the relevant rights protection provisions. It does so by considering each of the Commission’s cartel enforcement policies in turn. Chapter 2 lays the foundations of the analysis by investigating why we would want undertakings to qualify for right protection and whether they do indeed qualify under the Convention. In Chapter 3, the Commission’s fining guidelines and procedures are assessed, examining the potential legal certainty and equality concerns. It finds that, whilst compliance is achieved in the broad sense, several possible enhancements could be made to the current procedure. Chapter 4 considers the Commission’s Leniency Notice; specifically, the case law of the EU courts regarding the disclosure of confidential leniency documents and the recently-enacted Damages Directive. It concludes that the drafters of the Damages Directive were correct to enact a blanket ban against disclosure because an undertaking may have a legitimate expectation of non-disclosure. However, the chapter also determines that there is a more effective means of ensuring that the rights of all the parties are adequately protected. Chapter 5 assesses the Commission’s settlement procedure and the ways it can be enhanced whilst complying with rights requirements. Although it establishes that a US-style plea bargaining procedure could be implemented within the EU – and would bring a variety of enhancements – it concludes that it would be more practical to improve the current procedure with four key additions. This would enable the vast majority of the benefits of a plea bargaining system to be realised without the need for a mass overhaul of the Commission’s procedures.
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Shaw, Reena L. "Enforcement and compliance in the Northeast groundfish fishery : perceptions of procedural justice in fishery management, the effects of regulatory methods, and prospects for compliance /." View online ; access limited to URI, 2005. http://0-wwwlib.umi.com.helin.uri.edu/dissertations/dlnow/3206256.
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Franko, Allison. "Enforcement patterns and compliance outcomes in BC : lessons learned from the rollout of EAO's watchdog program." Thesis, University of British Columbia, 2016. http://hdl.handle.net/2429/58544.
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In 2011, the Office of the Auditor General of BC reported that post-certification monitoring of projects certified through the environmental assessment (EA) process was largely absent (OAGBC, 2011). In response, the BC Environmental Assessment Office (EAO) implemented a compliance and enforcement (C&E) program and began conducting inspections. A total of 103 inspections on 42 active projects have been conducted by EAO between August 2011 and March 2016. Although many regulatory theories detail factors that affect compliance, empirical evidence evaluating patterns of enforcement and compliance outcomes directly related to EA requirements is lacking. This research examines patterns in compliance oversight and compliance outcomes through collection, verification and analysis of a wide range of publically available data. Findings indicate that certain aspects of EAO’s C&E strategy are effective and warranted; while other strategies are not being properly implemented and require reassessment. Based on key findings, a range of recommendations, including suggestions for further research, is provided to improve EAO’s C&E strategy, which will in turn enhance environmental management in BC.Science, Faculty of
Resources, Environment and Sustainability (IRES), Institute for
Graduate
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Gooch, Rebecca L. "Television production, regulation and enforcement reasons for broadcasters' non-compliance and a weakened state of regulatory affairs." Thesis, London School of Economics and Political Science (University of London), 2012. http://etheses.lse.ac.uk/353/.
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This thesis examines a group of television-makers that aimed to circumvent the regulations affecting standards of content and to reshape the boundaries of permissible violent content. It also examines the regulators who, in a period of significant regulatory restructuring, were required to police those boundaries and protect viewers from ‘harmful’ or ‘offensive’ content, and programme-contributors from ‘unfair’ treatment. In doing so, the aim is to offer a broader, empirically rich understanding of the individual, organisational and external factors that can lead to non-compliance and the relaxation of regulatory affairs over time; and to understand how rules or regulations can get pushed and reshaped. My findings revealed that both regulators and television-makers were confronted by conflicting economic and public interest objectives/responsibilities, and that, due to a variety of individual, organisational and external-level factors, they tended to prioritise their economic obligations, and this led to a loosening of the standards of consumer protection. The factors that influenced television-makers’ and regulators’ decision-making, and thereby this sequence of events, included, but were not limited to, the government’s shift toward deregulation, technological advancements, changing politics, a competitive organisational culture and a lack of sufficient accountability for television-makers.
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McNeill, Samantha J. "North Carolina alcohol law enforcement compliance checks do characteristics of the seller predict alcohol sales to minors? /." View electronic thesis (PDF), 2009. http://dl.uncw.edu/etd/2009-1/rp/mcneills/samanthamcneill.pdf.
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Davids, Fuad Aldred. "“Compliance and enforcement: The Legal Suitability of the Utilisation of Criminal Sanctions in South African Environmental Law”." University of the Western Cape, 2020. http://hdl.handle.net/11394/8072.
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Magister Legum - LLMIn this thesis I analysed the suitability and effectiveness of the criminal sanction with regards to compliance and enforcement in South African environmental law. My central argument is that the criminal sanction is not the perfect mechanism to address compliance and enforcement in South African environmental law sufficiently. Compliance and enforcement of South African environmental law has been a stumbling block for years since the implementation of the first piece of environmental legislation. Thus I explored compliance and enforcement in South Africa and identified the various issues that might be the reasons why compliance and enforcement in South African environmental law is not up to standard. I also analysed criminal environmental enforcement and came to the conclusion that criminal law is not suitable for the exclusive enforcement of environmental law. The conclusion was drawn by also analysing the criminal environmental enforcement statistics and the administrative compliance and civil action statistics of 2014-2019 in South Africa. Criminal law possesses too many inherent weaknesses and with our overcrowded criminal justice system there is no capacity for presiding officers to properly apply their mind when adjudicating environmental offences Thus I explored the alternatives to the criminal sanction and discussed and evaluated the different compliance and enforcement mechanisms in our legislative framework. I came to the conclusion that our legislative framework is sufficient to deal with environmental offences and that no new pieces of legislation need to be passed. There are various other compliance and enforcement mechanisms within our legislative framework that are better suited to deal with environmental offences.I came to the conclusion that the reasons for South Africa’s failure in compliance and enforcement in environmental law is due to those responsible for compliance and enforcement lacking the necessary capacity, skill and resources to firstly ensure that the laws are complied with and enforce it when it is not complied with. I also argue for the resurrection of environmental courts in South Africa in light of the successes in foreign jurisdictions. My concluding argument is that the criminal sanction still has a role to play in environmental compliance and enforcement in South Africa, however not as a primary mechanism.
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Nesheiwat, Ferris K. "The compliance with intellectual property laws and their enforcement in Jordan : a post-WTO review & analysis." Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3639/.
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This thesis examines the implementation, enforcement and evolution of IP laws and regulations in the Hashemite Kingdom of Jordan. The period of interest includes the last decade of the twentieth century and the first decade of the twenty first century, with emphasis on the role played by Free Trade Agreements struck between Jordan and the United States, the European Union, and Jordan’s accession to the World Trade Organization. This thesis also examines the enforcement of the current set of IP laws in Jordan, and looks at their social and economic compatibility with the Jordanian societal norms and economic realities. This thesis argues that Jordanian IP laws lack a meaningful social and economic texture, and have failed to be evenly enforced in Jordan, essentially because they do not fit the Jordanian culture and are not compatible with Jordan’s economic stage of development. Additionally, the thesis argues that IP laws have had insignificant economic impact on the Jordanian economy as the majority of technologies used in Jordan, and the majority of foreign direct investments attracted to Jordan, are not IP related. Finally, the thesis argues that the current Jordanian enforcement model, which is built on coercion by donor countries, is serving the interests of foreign companies to the exclusion of the local citizens, and will not, in the long run, produce an enforcement model based on self-regulation by Jordanians, themselves. The laws, therefore, are unable to produce tangible results for the Jordanian people, or help meet their economic interests. The last part of the thesis deals with recommendations and suggestions aimed at creating an integrated approach to the adoption of IP policies.
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Zena, Yenebilh Bantayehu. "Enforcement under the global climate regime : reflections on the design and experience of the Kyoto-Marrakesh compliance system." Thesis, Stockholms universitet, Juridiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-96173.
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Yapp, Charlotte Louise. "Compliance with food safety regulation in small and medium-sized enterprises and the impact of regulatory enforcement interventions." Thesis, King's College London (University of London), 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.420412.
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Austin, Kimberly. "Examining Facilities with Multiple Violations to Assess the Consent Order Process as a Compliance Tool to Protect Environmental Quality and Public Health in the State of Georgia." Digital Archive @ GSU, 2008. http://digitalarchive.gsu.edu/iph_theses/36.
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Consent orders are issued by the Georgia Environmental Protection Division (GA EPD). Consent orders require facilities to comply with environmental rules and regulations. The effectiveness of the consent order process has recently been questioned. Several facilities were cited with multiple consent orders, suggesting possible implementation weaknesses, i.e., monitoring and enforcement. There is a need to examine trends among facilities issued multiple consent orders and the content of those consent orders. Such an analysis can help determine the efficacy of the process as a tool of compliance and recommendations to improve it. The present assessment covered a span of fourteen years, 1993-2006. The data analysis reflected the strengths and limitations of this enforcement tool as well as the existing resources and powers of the state agencies.
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McNeal, Laura Rene Hines Edward R. "The Clery Act the road to compliance, campus security perceptions from the field /." Normal, Ill. : Illinois State University, 2005. http://proquest.umi.com/pqdweb?index=0&did=1225152951&SrchMode=1&sid=1&Fmt=2&VInst=PROD&VType=PQD&RQT=309&VName=PQD&TS=1179418195&clientId=43838.
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Thesis (Ed. D.)--Illinois State University, 2005.Title from title page screen, viewed on May 17, 2007. Dissertation Committee: Edward R. Hines (chair), Dianne Gardner, Ross A. Hodel, W. Paul Vogt. Includes bibliographical references (leaves 85-88) and abstract. Also available in print.
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Vent, Jeffrey Alan. "Less-Lethal Law Enforcement’s Use of the TASER in Demanding Suspect Compliance." Ohio Dominican University Honors Theses / OhioLINK, 2007. http://rave.ohiolink.edu/etdc/view?acc_num=oduhonors1178067463.
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Kasper, Matthias. "How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5153/1/SSRN%2Did2825994.pdf.
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This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that institutional, social, and individual aspects shape taxpayer behavior: attitudes of peers, individual compliance norms, and the tax burden impact on non-compliance. Moreover, I find several effects of the subjective appraisal of the interaction with tax administrations. Positive experiences strengthen perceptions of power and intrinsic motivations to comply. They also increase the propensity to report non-compliant behavior in the past, suggesting educational effects of taxpayer services and tax audits. (author's abstract)Series: WU International Taxation Research Paper Series
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Ntliziywana, Phindile. "Professionalisation of local government: Legal avenues for enforcing compliance with competency requirements." Thesis, University of the Western Cape, 2009. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_6738_1284067820.
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This study is a response to the dilemma of poor service delivery or the lack thereof. In this regard, this study posits the professionalisation of local government as part of the solution. The focus is on the administrative arm of local government, which is the major conduit for service delivery. Professionalisation of local government is a broader theme. For the present purposes, focus will be devoted to the competency component which entails attracting qualified personnel competent to discharge local government responsibilities. However, it is not limited to attracting already competent and professional staff. It also entails developing the skills of existing staff. This definition, in essence, relates to qualification through training, learning and specialisation.11 In essence, professionalisation of local government ensures that all employees act and behave in a professional way. In this regard, this study seeks to identify the competency standards set by the legislative framework and then explore the legal avenues for enforcing compliance, by the municipal administration, with such standards. This requires one to look at and answer the following questions: What constitutes municipal staff?
What is the content of the competency framework in question?
What are the enforcement mechanisms currently in place?
Whose role is it to enforce compliance with the competency framework?
Broadly speaking, enforcement can take two forms: hard enforcement and soft enforcement. The hard form of enforcement relates to giving incentives for compliance with the competency framework and dismissal for non-compliance. Softer enforcement, in turn, relates to correction and monitoring.
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Hedemann-Robinson, Martin. "Enforcement of European Union environmental law : an investigation into developments and challenges concerning the Union's legal framework for addressing non-compliance." Thesis, University of Kent, 2017. https://kar.kent.ac.uk/62026/.
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This thesis brings together a selected sample of my sole-authored legal research publications completed between 2008-2016 and published during the period whilst I held the position of Senior Lecturer in Law at Kent Law School, in the University of Kent (UK). The published works focus on a common subject area: the evolving provisions, principles and institutional structures underpinning the legal framework of the European Union (EU) relevant to the enforcement of EU environmental law. Much of the original inspiration and motivation to undertake research in this legal area may be traced back to my experience working as an official (legal administrator) within the European Commission's Environment Directorate-General of the EU between 2001-2003, during which time I engaged in a range of duties connected directly or indirectly with law and policy concerning the enforcement of EU environmental legislation. The principal aim of this thesis is to provide an overview of the legal analysis and appraisal undertaken by my selected published works on EU law concerning the enforcement of EU environmental protection legislation, drawing out their key findings and ideas and identifying how they complement one another as a collective body of research. The selection of published works chosen for this thesis includes a total of seven pieces, specifically six journal articles and one monograph. This research aims to contribute to a better and more complete understanding of the scope, contents and impact of the EU's legal framework relevant to the enforcement of EU environmental law, whilst also providing critical appraisal and insights into possibilities for enhancing its effectiveness.
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September, Léa Maria Freda. "A critical analysis of the application of S24G provisions of the National Environmental Management Act (NEMA) : the Gauteng Province experience / Léa Maria Freda September." Thesis, North-West University, 2012. http://hdl.handle.net/10394/8448.
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Together with an internationally praised Constitution, South Africa can pride itself in
having one of the best sets of environmental laws in the world, and since EIAs have
become mandatory for projects that negatively affect the environment, our track record
with respect to environmental protection has substantially improved from the Apartheid
days.
But as the integrated and proactive approach to environmental management has
seemingly been established, a new provision was introduced: Section 24G of NEMA
(“Rectification of unlawful commencement of activity”), allowing for retrospective
authorisation of unlawful activities (i.e. activities identified in terms of S24 of NEMA).
Six years after the introduction of the S24G rectification provision in NEMA, its ability to
bring about increased levels of compliance is being questioned. The findings of this
research show that in Gauteng S24G has had an ambivalent effect on compliance: while
on one hand it has artificially increased compliance by rendering illegal activities legal, on
the other, it has seriously undermined the overall compliance and enforcement effort by
opening the door to abuse and effectively providing an escape route for potential
criminals. It is argued that the schizophrenic character of S24G is at the heart of this
dilemma.
This research presents theoretical and practical perspectives on non-compliance and
analyses data collected on S24G applications in Gauteng in order to determine the effect
of S24G on compliance. It also identifies key factors influencing effectiveness of S24G,
and derives from the above key performance areas to improve effectiveness of S24G.Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2012
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DaGrossa, Joseph. "The Incapacitation and Specific Deterrent Effects of Responses to Technical Non-Compliance of Offenders Under Supervision: Analysis from a Sample of Federal Judicial Districts." Diss., Temple University Libraries, 2018. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/487447.
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Criminal JusticePh.D.
Each year, approximately one-third of all people admitted to prison in the United States are committed as the result of a revocation of community-based supervision such as probation, parole, or federal supervised release (Carson & Anderson, 2016). Many of these individuals are being incarcerated for technical violations of their supervision - conduct other than the commission of a new crime which is in violation of a condition of supervision. The practice of committing offenders to prison for technical violations of supervision is rather common at the state level. In a 2013 study, for example, Ostermann found that although paroled inmates in New Jersey were less likely than inmates who served their entire prison terms without parole to engage in new criminal conduct following their release, the paroled inmates were just as likely to be returned to prison within three years due to having been charged with technical violations of their supervision. This practice also occurs in the federal criminal justice system, where 70% of the offenders under community-based supervision who are returned to prison each year are recommitted on the strength of technical violations of supervision alone (Administrative Office of the United States Courts, 2017a). A substantial amount of prior work (for example, Apel et al., 2010; Clear, 2007; Petit, Sykes & Western, 2009; Rose & Clear, 1998) has revealed the potentially harmful consequences of imprisonment. Despite this, little research has examined how incarcerating persons for technical violations of supervision compares to widely-available alternative, intermediate sanctions such as home confinement and reentry center placement in terms of ability to prevent the commission of new crimes or continued technical non-compliance. The present study examined these questions, utilizing a sample of offenders in the federal criminal justice system. Propensity score matching was used to construct comparable treatment and control groups, thereby reducing concerns of selection bias. Post-matching analyses suggest the following: 1) the effect of incarcerating offenders for technical violations of supervision is negligible compared to subjecting them to intermediate sanctions with regard to preventing the commission of new crimes; 2) offenders incarcerated for technical violations of supervision are more likely to commit new crimes post-sanction – and sooner – than offenders subjected to intermediate sanctions; 3) offenders imprisoned for technical violations are more likely to engage in subsequent technical violations – and sooner – than offenders subjected to intermediate sanctions; and 4) the greater the intensity of the intermediate sanction (i.e., residential reentry center placement vs. home confinement), the more likely an offender will be charged with a technical violation during service of the sanction. Although the study is subject to concerns about potential sensitivity to unobserved confounders and other limitations, it makes an important contribution to our understanding of a topic which has rarely before been examined. When one considers the financial, public safety, and ethical consequences of incarcerating people for non-criminal conduct, the research has implications for persons under supervision, probation and parole organizations, and the general public alike.
Temple University--Theses
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Powell, Jonathan A. "Factors Associated with the Illegal Sales of Alcohol to Underage Persons in Georgia." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/iph_theses/67.
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Despite the minimum legal drinking age of 21, many underage persons regularly purchase alcohol from licensed alcohol establishments. The purpose of this study was to determine the establishment, geographic, and community economic and demographic characteristics that are associated with illegal sales of alcohol to underage persons in Georgia. Multivariate logistic regression analysis was used to determine factors that were associated with illegal sales of alcohol to underage persons of Georgia. Statistical adjustments were made for ownership type (e.g., corporate owned), region (e.g., southeast Georgia, metro-Atlanta), rural vs. urban area, and many community economic and demographic variables (e.g., unemployment rate, minority populations). Overall, underage subjects attempted to purchase alcohol in 2949 off-premise establishments from July of 2007 to June of 2008. Compared to corporate-owned establishments, institutions not owned by corporations were associated with increased odds of alcohol sale to underage persons, adjusting for other independent variables. Establishments that are located in counties with a high density of alcohol outlets were much more likely to sell alcohol to underage persons. To reduce underage drinking in Georgia, beverage law enforcement should increase monitoring of non-corporate owned establishments and areas with a high density of alcohol outlets. Overall, responsible beverage service training of both corporate and non-corporate employees may help in reducing alcohol sales to underage persons in Georgia.
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Bowie, Jeanne Marie. "Efficacy of Speed Monitoring Displays in Increasing Speed Limit Compliance in Highway Work Zones." Diss., CLICK HERE for online access, 2003. http://contentdm.lib.byu.edu/ETD/image/etd229.pdf.
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Adomėlytė, Elija. "Compliance and enforcement mechanisms in UNECE environmental Agreements: case of the UNECE convention on the protection and use of trans-boundary watercourses and international lakes." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_104317-40656.
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This master thesis researches, compares, analyses and critically evaluates compliance and enforcement mechanisms in UNECE environmental agreements in order to facilitate creation of the compliance mechanism under Water Convention. Absence of compliance mechanism starts impeding fluent functioning of Water Convention and has to be urgently established. Necessity for the compliance mechanism arises from the set of important factors: need to ensure full implementation and compliance with the Water Convention – an agreement of exceptional value and significance to our society because if governs fresh water resources; the problems of implementation and compliance arising under Convention and absence of an institute/third party able to search for solutions and give adequate and prompt responses. To begin with, up to date Water Convention is the only one functioning fresh water agreement of this kind in the world and full compliance with its requirements is the highest priority. It establishes a framework for cooperation and action in the field of trans-boundary fresh water resource management affecting area of more than 150 major rivers and 50 large lakes and their populations and has a potential to become global. Recently Parties to the Convention acknowledged the fact that they are facing certain problems related to implementation and compliance of the Convention: problems of implementation and their settlement; prevention or management of existing or potential differences in... [to full text]Magistro baigiamajame darbe išanalizuoti, palyginti ir kritiškai įvertinti Jungtinių Tautų Europos Ekonomikos Komisijos aplinkos apsaugos sutarčių įgyvendinimo užtikrinimo mechanizmai, siekiant palengvinti tokio mechanizmo kūrimą Vandens konvencijai. Sutarties įgyvendinimo užtikrinimo mechanizmo nebuvimas pradeda trukdyti efektyviam konvencijos funkcionavimui ir turi būti skubiai įdiegtas. Toks mechanizmas reikalingas dėl šių pagrindinių priežasčių: būtinybės užtikrinti visišką Vandens konvencijos (kuri yra ypatingai svarbi gamtai ir visuomenei, nes reguliuoja vandens resursus) reikalavimų įgyvendinimą, vykdymą ir laikymąsi, daugėjančių problemų, kylančių dėl konvencijos įgyvendinimo ir laikymosi, bei nebuvimo jokio instituto, galinčio adekvačiai ir greitai reaguoti bei pateikti tinkamą atsaką ir efektyvų sprendimą. Vandens konvencija yra vienintelis pasaulyje funkcionuojantis tokio pobūdžio susitarimas ir dėl to visiškas jos reikalavimų įgyvendinimo užtikrinimas yra aukščiausias prioritetas. Konvencija reguliuoja tarptautinių vandens resursų apsaugą bei naudojimą, šalių veiklą ir bendradarbiavimą teritorijoje, apimančioje daugiau kaip 150 didžiausių upių bei 50 didelių ežerų. Ji stipriai veikia šių teritorijų gyventojus bei ateityje gali tapti pasauline konvencija. Konvencijos šalys pripažino faktą, jog pastaruoju metu jos susiduria su šiomis problemomis, susijusiomis su įgyvendinimu bei laikymusi: konvencijos įgyvendinimo problemos bei jų sprendimas, konfliktai dėl... [toliau žr. visą tekstą]
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Al-Shammari, Bader A. "Compliance with international accounting standards by listed companies in the Gulf Co-operation Council member states : an empirical study." UWA Business School, 2006. http://theses.library.uwa.edu.au/adt-WU2006.0019.
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The aim of this study was to investigate empirically the extent of mandatory compliance with international accounting standards (IASs) by companies in the Gulf Co-Operation Council (GCC) member states - namely, Bahrain, Oman, Kuwait, Qatar, Saudi Arabia and the United Arab Emirates (UAE) - between 1996 and 2002, and to explain why some companies comply more than others. Official personnel in the relevant enforcement bodies were interviewed to obtain information about their monitoring and enforcement activities. An index of compliance was devised to quantify the level of compliance. This was applied to the financial statements of 137 listed companies. Multivariate regression analysis was employed to explore the relationships between the level of compliance and particular attributes of the companies and year-by-year dummy variables. This was done to discover if the level of compliance with IASs was influenced only by company attributes or whether there were time trends as well. The attributes were country of origin, size, leverage, liquidity, profitability, auditor, industry, internationality, ownership diffusion and the company’s age. The average level of compliance for all companies and all years was 75% of the items in the index. No company within the examined time period fully complied with all requirements. The average level of compliance increased over time, though, from 68% in 1996 to 82% in 2002. There was significant variation in the level of compliance across the six GCC member states as well, but the level of compliance increased in all states over the sample period. The highest average level of compliance was in Saudi Arabia, where it reached 88% in the last year of the study. The degree of non-compliance with IASs across the GCC member states was partially attributable to limited monitoring and enforcement by the bodies responsible for overseeing financial reporting, and to the limited comprehensiveness of audits by external auditors. In addition to the role of the enforcement bodies and external auditors, several company attributes helped explain the level of compliance with IASs. Compliance variation increased with a company’s size, leverage and internationality. The level of compliance varied by industry too; however, company profitability, liquidity, ownership diffusion and whether the audit was conducted by a major international audit firm were found not to be significant factors.
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Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.
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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authority, the politicians, the developers, the local authorities, the central government and the taxpayers and how each one uses its capital to maintain or dominate its position within the property tax field. The findings revealed that there were various tensions and struggles among the different players within property tax field in Jamaica. The players in the field used their ‘capitals’ to maintain, dominate and or attempt to make changes to the property tax rules. The findings suggest that some property tax enforcement practices were the means through which these tensions were manifested and resolved or on the other hand, the tax authority attempted to use the current practices as hidden agendas to highlight those tensions in order to stand their ground or obliquely suggest changes or even to demonstrate its tacit support of government policies. The findings also suggest that the non-localization of the property tax may be due to varied political interests, mistrust in the local authorities and also the perception by some players that there’s a lack of capital at the local level to manage the tax. Finally, taxpayers’ used their social, economic and cultural capital to resist enforcement and compliance efforts cheating the government of much needed revenues Property tax although not an important national tax is a critical source of revenue for local communities globally. An increased understanding of the working of the practices is beneficial and has implications for both taxpayers and policymakers. The three research questions posed in my study address and highlight the main property tax enforcement strategies and how the tax authority and policymakers use their capital to shape these practices; the extent to which non-localization of the property tax within the Portmore Municipality is influenced by the political dispositions of the players in the field and thirdly the dimensions of property tax compliance and non-compliance in Jamaica. The questions seek to demonstrate how the combination of the actions and interactions of tax administrators, taxpayers, politicians, developers, government bureaucrats reshape administrative practices in the property tax field which have implications for revenue generation and the provision of services. In keeping with the adoption of an interpretive inductive approach, face-to-face interviews were conducted with tax administrators, policymakers, councillors, mayors, taxpayers, members of civil society, a developer and a tax professional. A theoretical framework is created which combines the major themes and theoretical concepts within three strands of literature: tax administration, fiscal decentralization, and Bourdieu’s theory of practice. The structure provides the explanatory lens through which the findings are presented and interpreted. The study contributes to the tax scholarship through an interpretive methodical approach which gives an additional perspective on property tax administration. It answers the call for well-developed tax research dispelling the notion that tax research is adequately dealt with. This study contributes to the tax literature by demonstrating that taxation isn’t just a technical issue; that the legal framework and administrative framework don’t necessarily coincide with practice; that tax practice is shaped by the actions and interactions of players in the field, making it a social construction; that players use their power to influence property tax practice and that players actions are conditioned by their background. The study also contributes a conceptual framework for property tax practice.
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Brown, Michelle Olivia. "An evaluation of state compliance and enforcement in the context of the European Convention on Human Rights, with particular reference to derogation and to the position of the United Kingdom and Ireland." Thesis, University of Ulster, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.486957.
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This thesis examines the issues arising from state compliance with and enforcement of international human rights treaty provisions. The European Convention for the Protection of Human Rights and Fundamental Freedoms, 1950, provides the main focus for this analysis. On the issue of state compliance with treaty provisions, this thesis explores the applicability of existing theories surrounding state compliance with international law in a specific European Convention Context. Concerning state enforcement oftreaty provisions, this thesis has been written at a time when reform of the enforcement machinery within the European Convention system is ongoing. The main component parts of this programme of refonn are outlined and critiqued. Specifically within the European Convention context, special attention will be paid to the derogation provisions contained in Article 15 of the Convention. This will operate as a prism through which to explore the conceptual and policy difficulties associated with securing state compliance with and enforcement of such treaty provisions. Arguing that the securing of state compliance. with and enforcement of their treaty obligations is at its most important during situations of emergency (when the potential for state abuse of fundamental rights and freedoms is heightened), this thesis advocates a series of specific, well-targeted refonns. If implemented, these refonns could help to ensure that the European Convention's enforcement and derogation frameworks are capable ofproviding continued high level rights protection even in the face of the challenges posed to rights protection in this post September 11th (2001) era.
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Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.
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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified a number of key findings. Inter alia, that revenue from corporation tax structures are a sustainable revenue source mostly because of the amount of revenue generated through Multinational Corporations (MNCs). Secondly, the existing Nigerian corporation tax regime is in need of reform as there are developmental challenges, including lack of implementation and ambiguous legislation, which continue to thwart its success. Therefore, this leads to establishing how, and to what extent that Nigeria can use its corporate tax regime as a sustainable revenue source. The answer to this lies in the legal framework of corporate tax regimes. This thesis argues that legal uncertainties in the corporate tax regimes are the principal reason for the challenges faced by both state governments and MNCs. The thesis concludes by recommending reforms to the Nigerian tax regime while also recommending a tax compliance strategy for both domestic and international corporate tax regimes. This will set a foundation for corporation tax regimes as a sustainable revenue generation source for developing countries.
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Medrado, Renê Guilherme da Silva. "Retaliação coletiva e teoria de formação de alianças no sistema de solução de controvérsias da Organização Mundial do Comércio." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/2/2135/tde-25052012-141737/.
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Esta tese teve por objeto analisar a viabilidade de implementação de, no âmbito do sistema de solução de controvérsias (SSC) da OMC, um mecanismo de contramedidas (retaliação) coletiva, à luz da teoria de formação de alianças, tal qual desenvolvida na teoria de relações internacionais. O objetivo foi perquirir se e em que condições poderão se formar coalizões visando à aplicação de retaliação coletiva, caso tal mecanismo seja incorporado ao SSC/OMC. A tese se baseou na premissa de que o enforcement do SSC/OMC ainda se funda em soluções de self-help, ou seja, dependente da força, do poder, do Membro demandante de induzir o Membro demandado a cumprir as recomendações do Órgão de Solução de Controvérsias (OSC), mediante a aplicação de retaliação bilateral, centrada na reciprocidade. Observa-se todavia uma insuficiência e/ou ineficácia de tais contramedidas bilaterais para induzir o Membro demandado a cumprir com as recomendações do OSC em situações envolvendo desequilíbrio de poder (entre Membro demandante e Membro demandado). A teoria de formação de alianças se mostrou adequada para a análise pretendida, primeiramente porque o desequilíbrio de poder é objeto de estudo de tal teoria. Em segundo lugar, com ênfase na sistematização apresentada por Glenn N. Snyder, tal teoria se mostrou apropriada para a questão em vista da configuração do sistema de comércio internacional como uma anarquia, dentro de uma estrutura de multipolaridade, em que não é possível perceber ex ante os possíveis alinhamentos, diante de uma determinada configuração, justificando o emprego de tal teoria. A tese então confirmou a necessidade de adoção de um mecanismo de retaliação coletiva no SSC/OMC, tendo indicado quando a retaliação coletiva deverá ser desnecessária, facultativa ou obrigatória. Para tanto, a tese desenvolveu conceitos como capacidade relativa, menor coalizão vencedora, aliança-dependência, além de perquirir sobre a situação pré-aliança dos interesses das unidades envolvidas, como propulsionadora ou limitadora da formação de alianças. Tais conceitos foram aplicados sobre as situações fáticas das onze arbitragens do Artigo 22.6 do Entendimento sobre Solução de Controvérsias (ESC). Por meio da aplicação da Teoria da Paisagem de Agregação, a tese confirmou a necessidade de implementação, em determinadas circunstâncias, de um mecanismo obrigatório de retaliação coletiva. Assim, propôs a tese que um mecanismo de retaliação coletiva poderá ter caráter meramente facultativo quando, em uma situação de desequilíbrio de poder: (i) houver outros Membros com interesses comuns, intensos e específicos a propulsionar a formação de uma aliança; e (ii) tais Membros reunirem capacidade relativa suficiente para formar uma menor coalizão vencedora, juntamente com o Membro demandante. De outra parte, o mecanismo de retaliação coletiva deverá ter caráter obrigatório quando, diante de uma situação de desequilíbrio de poder: (i) seja patente a baixa capacidade relativa do Membro demandante; (ii) não haja Membros com interesses comuns, intensos e específicos a propulsionar a formação de uma aliança com o Membro demandante; e (iii) seja improvável a formação de uma menor coalizão vencedora. Por fim, a tese apresentou uma proposta de emenda aos Artigos 22.3 e 22.6 do ESC, para incorporação de um mecanismo de retaliação coletiva no SSC/OMC, explicitando os requisitos legais para tanto.The objective of the thesis was to examine the viability of implementing a mechanism of collective countermeasures (retaliation) within the dispute settlement system (DS) of the WTO, as from the perspective of the alliance formation theory, as developed under international relations. The aim was to verify whether and under which conditions coalitions seeking at imposing collective retaliation will form, in case such mechanism is implemented in the DS/WTO. The thesis developed under the premise that enforcement under the DS/WTO is still founded on self-help, i.e., dependent on the force, the power, of the demanding Members to induce the demanded Member to adopt the Dispute Settlement Bodys (DSB) recommendations, by means of bilateral retaliation, based on reciprocity. However, one can note that the insufficiency and/or ineffectiveness of such bilateral countermeasures to induce the demanded Member to comply with the DSBs recommendations are generally associated with imbalance of power situations. The alliance formation theory proved to be appropriate for undertaking the envisaged analysis. Firstly, the analysis of imbalance of power situations is under the purview of the alliance formation theory. Secondly, with emphasis on the work developed by Glenn N. Snyder, the theory showed to be appropriate for the matter at hand, because the international trade system is structured under anarchy, in a multipolar structure, where it is not possible to predict ex ante the possible alignments in a given configuration, justifying the usage of the theory. The thesis thus confirmed the need to adopt a mechanism of collective retaliation at the DS/WTO, having indicated that collective retaliation can be unnecessary; allowed or mandatory. For that, the theory developed the concepts of relative capacity, minimal winning coalition, alliancedependence, besides the examination of the pre-alliance situation of the interests of the units involved, to verify whether there are fostering or preventing factors to the alliance formation. Such concepts were applied to the factual settings of the eleven arbitrations of Article 22.6 of the Dispute Settlement Understanding (DSU). By means of the application of the Landscape Theory of Aggregation, the thesis confirmed the need to implement, under certain circumstances, a mandatory mechanism of collective retaliation. Thus, the thesis submitted that the collective retaliation mechanism will be allowed, when, under an imbalance of power situation: (i) there are other Members with common, intense and specific interests fostering the alliance formation; and (ii) such Members bring about enough relative capacity to form a minimal winning coalition with the demanding Member. On the other hand, the collective retaliation mechanism will be mandatory, in an imbalance of power situation, when: (i) it is evident that the demanding Member has low relative capacity; (ii) there are no Members with common, intense and specific interests to foster the formation of an alliance with the demanding Member; and (iii) it is improbable that a minimal winning coalition will be formed. Finally, the thesis proposed an amendment to the text of Articles 22.3 and 22.6 of the DSU, to incorporate the collective relation mechanism in the DS/WTO, indicating the legal requisites thereof.
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Du, Plessis Alida Anél. "Fulfilment of South Africa's constitutional environmental right in the local government sphere / by Anél du Plessis." Thesis, North-West University, 2008. http://hdl.handle.net/10394/2882.
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Claims related to the environment increasingly permeate the domain of human and fundamental rights. It is widely accepted that a direct functional relationship exists between the pursuit of environmental aims generally, and the protection of environmental rights. By and large, this relation compelled 'the environment' to have become a prominent contemporary focus point in legal thought, discourse and adjudication. Since local government operates closer to citizens than any other level of government, it is obvious that it may be expected of it to also play an important role in the management and regulation of matters that affect the environment. In the main, this study questions the extent to which the South African legal framework facilitates local government progress in the decentralised fulfilment of the section 24 environmental right in the Constitution of the Republic of South Africa, 1996.
Firstly, this thesis provides a theoretical literature review of a number of approaches to, categories of and different perspectives on environmental rights in general. As part of this review a number of generic elements is identified for the fulfilment of constitutional environmental provisions, generally. The literature review attends also to the notions of local environmental governance and 'local politics of pollution', amongst other concepts related to local government.
Secondly, this thesis (by employing the comparative research method and by using the generic elements for fulfilment of constitutional environmental provisions as benchmarks) critically considers the Constitution or Basic Law of the Federal Republic of Germany, 1949 (Grundgesety and relevant developments in Germany with reference to the European context and a local government case study on the municipality of Heidelberg. It considers also the Constitution of Namibia of 1990 and relevant developments in Namibia with reference to the African and Southern African contexts and a case study on the Walvis Bay municipality. The South African position is subsequently analysed, first with a focus on section 24 of the Constitution of the Republic of South Africa, 1996, environmental law and related developments, then shifting the focus to the constitutional provisions on local government, local government law, related developments and the case of the Drakenstein Local Municipality.
Thirdly, based on the lessons learned from and lacunae identified in all three of the countries considered, this study concludes with a set of recommendations for the South African context.Thesis (LL.D.) -- North-West University, Potchefstroom Campus, 2009.
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Arendse, Clarice. "An evaluation of the development of environmental legislation governing environmental impact assessments and integrated environmental management in South Africa." Thesis, University of the Western Cape, 2012. http://hdl.handle.net/11394/3831.
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Sabil, Mariem. "L’autorité renforcée des accords multilatéraux sur l’environnement : essai sur la nature, la place et la fonction de la procédure de non-conformité." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30106.
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Les accords multilatéraux sur l’environnement sont généralement caractérisés par leur autorité normative atténuée en raison des difficultés pour les États de garantir leur application effective et efficace. La procédure de non-conformité, expérimentée pour la première fois par le Protocole de Montréal sur les substances qui appauvrissent la couche d’ozone et étendue depuis, tente d’apporter des solutions appropriées aux particularismes de cette branche du droit international public. L’étude de son développement, de son évolution et de sa sophistication à travers sa nature, sa place et sa fonction permet ainsi de déterminer si cette technique exécutive contribue au renforcement de l’autorité des accords multilatéraux sur l’environnementMultilateral agreements on the environment are generally characterized by their normative authority diminished because of the difficulties for states to ensure their effective implementation and efficiency. The non-compliance procedure, for the first time experienced by the Montreal Protocol on Substances that Deplete the Ozone Layer and extended since then, attempts to provide appropriate solutions to the peculiarities of this branch of public international law.The study of its development, its evolution and sophistication through its nature, its place and function and to determine whether this technique helps to strengthen executive authority of multilateral environmental agreements
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Cohagan, Jessica Ruth. "Uncommon compliance : law enforcement through the lens of international human rights." Thesis, 2014. http://hdl.handle.net/2152/26503.
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International treaties consist of horizontal obligations between two or more states and are enforced when one state holds another accountable. But human rights treaties are fundamentally different. Human rights treaties consist of vertical obligations between a state and its citizens. Because of the nature of the obligations states will rarely hold one another accountable. And yet, despite the absence of this traditional enforcement mechanism, human rights treaties can change state behavior. Why do human rights treaties change behavior and what lessons can be drawn to encourage compliance in other areas of law? This professional report uses qualitative examples and existing quantitative studies and to examine state compliance with three human rights treaties: the Convention against Torture (CAT), the Convention on the Elimination of all forms of Discrimination against Women (CEDAW), and the International Convention on Civil and Political Rights (ICCPR). The report then examines whether different explanations for state compliance can explain actual compliance records. The findings suggest that no single factor can explain state compliance with human rights treaties. Concern for reputation, the presence of civil society groups, the existence of a strong judiciary, and citizen interest in enforcing the law are all partial explanations for compliance. These factors interact with one another, improving or undermining enforcement. The findings suggest that domestic factors are an important part of international law compliance and that acceptance of a law by the domestic public is vital to compliance. The findings further suggest that international law enforcement can be carried out at lower levels of governance. Finally this paper suggests how the lessons from human rights compliance can be applied in other areas, specifically, in domestic law enforcement. Many of the factors which encourage compliance with international law may be used to encourage compliance with domestic laws. The same enforcement delegation that improves compliance with human rights law may improve compliance with domestic law.text
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TSAI, HUEI-HSIN, and 蔡慧馨. "Legal Study on Taiwan’s Global Compliance of Tax Enforcement Transparency—focusing on U.S. Foreign Account Tax Compliance Act (FATCA)." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/26356480848436440590.
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碩士東吳大學
法律學系
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Since the Foreign Account Tax Compliance Act (FATCA) became law of the United States in March 2010, the foreign financial institutions (FFIs) have to report information of U.S. taxpayers with foreign accounts to the Internal Revenue Service (IRS) under FATCA. If FFIs do not sign a FFI Agreement with IRS or not disclose honestly, FFIs will be deduct and withhold 30% of the amount of certain payments from U.S. To avoid being withheld upon, FFIs have to search their records for indicia indicating U.S. person-status, to report the assets and identities of such persons to the U.S. Department of the Treasury and to withhold 30% on certain payments to foreign payees if such payees do not comply with FATCA. Therefore, FFIs need put in the compliance cost on labors, money and time, and such cost borne by FFIs would far outweigh the revenues raised by the U.S. Treasury. It also has objections and controversies to implement FATCA in the U.S., but IRS won’t stop. At the same time, the countries and the organisations of the world implement and intensify all kinds of anti-avoidance measures one after another. In addition to FATCA signed into law by U.S. in 2010, OECD published the "Base erosion and profit shifting (BEPS)" report in 2013. Anti- avoidance has become the world trend currently. After the Panama Papers revealed by the ICIJ in 2016, it strengthen the determination of the countries of the world on transparency and exchange of information for tax purposes. The dissertation starts at the point of view of the global tax enforcement transparency, and introduces the history and the origin of the cross border recovery tax, then explains the legislative background and purpose of FATCA, outlines the contents of FATCA. After introducing the measures of OECD, describes the new measures about tax of global and our country, and points the problems what our country is facing with. Secondly, explains the contents of FATCA, introduces the models of Intergovernmental Agreement (IGA), and presents the countries which have signed IGA currently, summarizes the disputations and situation after implementation of FATCA. Finally, discusses how FATCA impacts on FFIs, and gives examples how FFIs response to FATCA.
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Alves, Catarina da Costa. "Análise de compliance : o caso PT." Master's thesis, 2017. http://hdl.handle.net/10400.14/31368.
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As IAS/IFRS foram criadas com o propósito de fornecer ao mercado informação financeira harmonizada e comparável, possibilitando aos investidores uma tomada de decisão informada. Todavia, conforme Hodgdon et al. (2008), a adoção das IAS/IFRS, quando não acompanhada do cumprimento integral dos requisitos de divulgação, limita a eficácia das normas contabilísticas. Cabe às entidades reguladoras de cada país o enforcement e monitorização da compliance com as disposições contidas nas IAS/IFRS. No caso de Portugal, a entidade reguladora responsável é a CMVM. O escândalo financeiro da PT em 2014 levantou questões acerca do correto funcionamento do mercado de capitais. Como a CMVM é responsável pela supervisão deste, pretende-se com este caso perceber se os mecanismos de enforcement da CMVM se revelaram suficientes para que o utilizador das DF consolidadas da PT SGPS obtivesse informação relevante acerca do investimento em títulos de dívida da ESI e do relacionamento da PT SGPS e do GES. Para tal foram analisadas as Circulares sobre Contas Anuais emitidas pela CMVM, nas quais são destacadas pela entidade reguladora as IAS/IFRS mais relevantes, de modo a avaliar o grau de compliance da PT SPGS com estas. Concluiu-se que, a CMVM é detentora de poderes de enforcement, no entanto estes ainda não se revelam totalmente eficazes no que respeita a monitorização da divulgação de informação contabilística por parte das entidades e na supervisão dos auditores. A presente análise de caso poderá funcionar como alerta para as empresas, no que toca a importância da divulgação de informação contabilística completa e de acordo com o normativo contabilístico.The IAS/IFRS were created with the purpose to provide the market with harmonized and comparable financial information, enabling the investors to make informed decisions. However, according to Hodgdon et al. (2008), if the adoption of the IAS/IFRS isn´t followed by a full compliance with the disclosure requirements, the effectiveness of the accounting standards is limited. The regulatory authorities of each country, have the responsibility to enforce and monitor the compliance of the companies with the requirements of the IAS/IFRS. In Portugal the responsible regulatory authority is CMVM. The financial scandal of PT in 2014, raised questions about the correct functioning of the capital market. As CMVM is responsible for the supervision of the capital market, the purpose of this case analysis was to understand if the enforcement mechanisms of CMVM were sufficient for the user of the consolidated financial statements of PT SGPS to obtain relevant information about the investment made in debt securities of ESI and the existing relationship between PT SGPS and GES. To that end, the Circulars on Annual Accounts, which contain the most relevant IAS/IFRS highlighted by CMVM, were analyzed in order to evaluate the level of compliance of PT SGPS with them. We concluded that CMVM has enforcement powers, however they aren´t yet fully effective regarding the monitoring of the disclosures of accounting information by companies and the supervision of the auditors. This case analysis can be considered as an alert for the companies, as it emphasizes the importance of disclosing complete accounting information and in accordance with the accounting standards.
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Huang, Szu-Cheng, and 黃思程. "Exploring Motorcycle Users’ Intention to Violate Traffic Rules from Law Compliance and Cognition of Enforcement." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/3938t8.
Full textAbstract:
碩士國立交通大學
運輸與物流管理學系
107
Motorcycle users’ traffic violation is a crucial barrier to improve road safety in Taiwan. Just like running the red light, right-turn-on-red and speeding behaviors are common on the road and lead to high accident risk. To reduce motorcycle users’ traffic violation, improving engineering, enforcement and education of traffic safety are three efficient ways. The content of driving education usually contains risk perception, driving concept and driving skills. In recent years, traffic safety education’s effect didn’t grow significantly. Most of the drivers might have enough driving skills and knowledge, but traffic violation keeps occurring on th road and shows that drivers aren’t alert enough to violation. The emphasis on traffic violation should be improved. Based on Theory of Planned Behavior(TPB), the study designs questionnaire to measure latent construct like obligation to obey the law, attitude to obeying the law, and attitude to traffic enforcement. Applying Rasch Model and Structural Equation Modeling(SEM) to analyze people’s ability and the construct’s cause to people’s intention to violate traffic rules. The study collects 420 samples in Taipei city and 404 samples in Xinbei city.After Path Analysis, the study finds that people’s obligation to obey the law, attitude to obeying the law and attitude to enforcement have a negative relationship between intention to violate traffic rules, especially people’s obligation to obey the law and attitude to obeying the law.The study also analyze the effect of personal status like age and gender.Figuring out the difference of law compliance among groups. And the results show that people’s concept of obedience to law decreases along with the growth of age. The result also points out that the education of obedience to traffic rules should be well-designed and promoted purposefully to the object.
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Alayon, Laura Maria. "Regulatory Compliance in small-scale fisheries in Old Providence Island (Colombia)." 2011. https://scholarworks.umass.edu/theses/544.
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This research evaluates how contextual variables such as knowledge of the rules, the perception about punishment and formal enforcement levels, perception of social control, fishers’ attitudes about legitimacy of rules, and social/economic factors, affect compliance with fisheries regulations. The analysis is carried out in Old Providence Island [OPI]. A survey of 100 fishermen was completed and data from that survey is used to econometrically estimate a model of compliance choices. Results suggest that reports on compliance change depending whether the interviewed is asked about compliance or about violation. I argue that this seemingly inconsistency, reveals an implication on methodological approach. Contrary to the main literature on compliance behavior, in this research deterrence variables were not statistically significant in the econometric estimations. This result may be because sanctions and fines are not clearly established, reflecting the existence of structural problems in enforcement activities in the island. The results indicate that fishers adjust their violation with respect to other fishers’ behavior, and the knowledge about regulations. The probability of being a violator is higher for divers, and this fact is recognized by the fishers themselves.
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Dacal, Rafael. "The Effects of an Employment Tax Enforcement Regime on US Small Business and Proprietor Payment Compliance." 2017. http://scholarworks.gsu.edu/bus_admin_diss/78.
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This study attempted to identify ways to improve voluntary compliance and minimize taxpayer burden, but also tries to understand the behavior of taxpayers’ compliance given the compliance regimen. Most explicitly, it attempted to identify ways to improve payment compliance using regimens already utilized in other parts of the tax code. The research question was whether different tax regimes, such as safe harbor, can change the behavior of employment tax payment for small business or self-employed taxpayers. The idea was to determine if a safe harbor provision can reduce the proclivity of authorized individuals to implement a payroll tax dilemma strategy and whether or regimen can reduce payment noncompliance in time of economic distress. To answer the research question, an online experiment was employed. The experimental design was an impact study. The population of interest in this study was all authorized individuals from small and self-employed firms. The sample size totaled 205, and it was based on the a-priori sample size calculation. Analysis of variance (ANOVA) was chosen as the data analysis technique, but other nonparametric test and logistic regression models were used to further analyze the data. This study showed that for subjects who did not subscribed to safe harbor provision but experienced an increased probability of apprehension increased their payment compliance. Also, the availability of a safe harbor provision lead to a large numbers to a safe harbor provision subscription in order to avoid enforcement. This study was able to show that individuals were willing to improve their payment compliance rate when enforcement was increased. The General Deterrence Theory explains that increased deterrence will lead to higher compliance. The study showed a 10 percent improvement in payment compliance when safe harbor was implemented. The results from this study also suggest that provisions such as a safe harbor can be a method of reducing filing costs and audit costs and ultimately taxpayer burden. On the other hand, the results of this study were inconclusive in determining if such provisions can improve payment compliance. Nevertheless, the outcome of this study can improve timing and accuracy of employment taxes payments and it may improve the accuracy of employment tax payment.
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Van, der Merwe Timothy David. "The carbon tax as a market-based enforcement mechanism to ensure compliance with environmental law and address pollution." Diss., 2018. http://uir.unisa.ac.za/handle/10500/25643.
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This study emanates from the worldwide issue of climate change, as well as the need for all nations to make an effort to reduce their carbon emissions and move towards greener economies. It delves into South Africa's current command-and-control environmental enforcement regime and highlights the pitfalls that allow major air polluters to avoid sanction of any form in many instances. This poor environmental enforcement and compliance effectively means that South Africa is unlikely to be capable of meeting targets set under international agreements. The study confirms that environmental enforcement is inadequately addressed in South Africa. This is attributable to the inherent shortcomings of command-and-control approaches, including that they are inflexible and offer few incentives for firms to modify behaviour to reduce emissions. Poor enforcement of environmental legislation results in negative externalities caused by air pollution being borne by people who did not create such pollution. The study therefore advocates the use of market-based mechanisms as an alternative to traditional command-and-control approaches to environmental enforcement.
In light of the South African government's recent publication of the Draft Carbon Tax Bill, carbon taxes as a subset of market-based environmental enforcement mechanisms have the potential to better enforce the polluter pays principle. Mexico, arguably the most forward-thinking developing nation in terms of climate change mitigation, has taken numerous steps towards meeting international commitments, including the implementation of a carbon tax. While South Africa's proposed carbon tax does differ from Mexico's in some respects, the basic premise remains the same and some comparisons can be made in this regard, with accompanying lessons to be learned. Such lessons include that it is imperative that the carbon tax must be set at a high enough rate to meet international commitments whilst at the same time avoiding adverse economic effects, maintaining social welfare and stabilising economic output levels. The proposed carbon tax, while unable to achieve this on its own, is a good place to start and should be utilised in conjunction with the Draft Climate Change Bill to effectively and efficaciously bring about the required change. The proposed carbon tax undoubtedly has the potential to better hold major air polluters responsible for their CO2 and other GHG emissions.Private Law
LL. M.
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Lo, Daniel. "A Call for Sentencing Enforcement Reform In Ontario Securities Regulation: Restorative Justice, Pyramids and Ladders." Thesis, 2012. http://hdl.handle.net/1807/33295.
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This paper is intended, first, to look at the deterrence versus compliance debate, and the various punishment principles that exist in securities regulation. Secondly, a brief overview of the experiences and complexities of securities regulation and sanctioning in Ontario and Canada will be presented. Third, I introduce and apply the “Responsive Regulation” model and the “enforcement pyramid” as posited by Ian Ayres and John Braithwaite to securities enforcement. I advocate for adoption of a three stage enforcement reform process that incorporates restorative justice through an enforcement pyramid and an “enforcement priority ladder”. The expert reports and statistics are used to develop the argument that the OSC is hindered in its enforcement mandate, ultimately, from a lack of sound enforcement guidelines. The end goal is to provide useful recommendations to the OSC and other Canadian securities regulators in achieving a more self-sustaining and investor focused securities regulatory environment.
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游文彬. "A Study on the Current Status of Non-compliance Enforcement for Illegal Slaughtering Pigsand the Strategy of Full-fledged Sweep." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/52174227677040868834.
Full textAbstract:
碩士國立臺灣海洋大學
航運管理學系
98
The illegal slaughter of pig is a serious food hygiene problem which impacts food safety and wholesome as well as aroused publicity concerns, that because pork is the staple food in Taiwan. Although the government has made effort to resolve this problem, it still exists. Most of the illegal slaughter of pig was found in the Yunlin and Pingtong counties before Chinese Lunar New Year. These rampant illegal activities affect not only the consumers’ confidence of the meat- and meat product-produced in here, but also does intervene the exertion of the legal slaughterhouse. We try to ascribe and analyze toward one universal strategy to crack down the illegal slaughter and conduct into the enforcement of meat inspection. In this thesis, researcher applied through the interviewed four experts, read reference paper and collected the responses from a questionnaire designed by authors. A total of 40 questionnaires disseminated and collected back. The questionnaire, included five items about the illegal slaughter of pig and eleven items about illegal dismemberment of diseased and dead pigs, was given to the respondents by convenience sampling. From the aspect of enforcement for the operation compliance, both of central and local officials agree with that: “It is benefit for stop illegal slaughtering of pig if the staff from Police Stations, Investigation Bureau and Competent Authorities could cordially cooperate together” and “The prosecutor does not indict recidivism of illegal slaughter who’s criminal behavior within one year or intend postpone the case, all of which let the executive officials down”. The results of questionnaires responses showed that most people believe while front the illegal dismemberment of dead pigs the government should amend laws, to set up global positioning system on the transport vehicles for rendering; to install remote controlling monitor system at rendering factories; to carry out the insurance of grower pig; to summon one swap team to fight against crime and full fledge swept down the illegal slaughter of pigs. Through the independent sampling t-test analysis revealed that the central and local agricultural officials have different opinions on the issue of most advantageous procurement. The consistence rate on the local officials are higher than the centrals, it might because the local officials are more familiar with tender details than the centrals. This study also performed factor analysis to classify relevant measures into several groups. Illegal slaughter of live pig was classified into 2 factors including full fledge swept down illegal slaughter of live pigs and amendment to laws. Illegal slaughter dead pig was classified into 3 factors including economic factors, full fledge swept down illegal slaughter of dead pig and the adequate time of seizing. From our study results, it is better to begin with investigation violations and amendment to law and relevant regulations during manager and rectify the illegal slaughter of diseased pigs. It is preferable to take consideration of incentives for disclosure the illegal slaughter, illegitimate investigation and the proper time for initiating the seize activities during manager and rectify the illegal dismemberment of dead pigs. We believe new strategy that introduce the total quality management program into each level of the control authorities will be helpful to implement the full fledge swept down of illegal slaughter of pig.