The high court and the utility of multiple judgments

Recently, the High Court has been criticised for its supposed increasing tendency to deliver multiple majority judgments. Ostensibly this impairs the capacity for the Court to clarify and unify the law, thereby making it more difficult for citizens to plan and coordinate their affairs. This criticism of the High Court is unsound. First, there is no evidence to suggest that the High Court is now more fragmented than it has been during other periods of its history. Secondly, the precise reasoning process (and the underlying jurisprudence reflected by this) is a cardinal aspect of the development of precedent and legal principle. Convergence in conclusion only is of little utility and does not promote certainty and clarity in the law. One cannot make an informed assessment of the impact and breadth of a decision without an understanding of the (actual) premise underpinning the decision. It is for this reason that legislation is such a poor vehicle for declaring the law and why in recent decades there has been an increasing degree of reliance on extraneous material to assist in the interpretation of legislation. Conclusion without (genuine) reasons is not highly instructive. Coerced agreement, no matter how subtle, is undesirable. The High Court should resist calls to deliver more single majority judgments.

Accountants and valuations in Australian family court proceedings

This paper investigates issues related to the role of accountants in presenting expert evidence in the form of share valuations in Family Court of Australia proceedings. By providing a background to the valuation rules applied by the Family Court and examining relevant cases, the paper emphasises that considerable ambiguity exists. The paper highlights some of the inconsistencies that are evident from reported decisions and stresses the difficulties that judges have experienced with valuations presented by accountants in Family Court cases. It is evident that the courts, despite the legal precedents, continue to have considerable difficulty with valuation issues and methodologies. By exploring issues related to accounting based valuations in the context of Australian family law cases, the present paper examines accounting in a particular social and institutional setting. The paper is interdisciplinary in nature, in that issues extending over accounting, finance and legal boundaries are considered.

Hail to the chief! Leadership and structural change in the level of consensus on the High Court of Australia

This article identifies structural breaks in dissenting and single opinions on the High Court of Australia and uses a recent method proposed by Caporale and Grier (2002) to examine the effect of leadership on variations in the dissent rate between 1904 and 2001. Although there has been much speculation about the effectiveness of different Chief Justices in obtaining consensus on the Court, to this point most of the evidence has been anecdotal. Our main findings are that the structural breaks that we identify coincide with major turning points in the leadership of the Court and that leadership has been important in explaining variations in the proportion of dissenting opinions on the Court.

Predatory pricing and the expectation of recoupment in Australia : Boral and the pathways forward

High Court decision, Boral v ACCC in which the Court overturned the decision of the Full Federal Court and held that Boral's strategy of below cost pricing did not contravene s 46 of the Trade Practices Act - suggestion that the test of recoupment be the central test with respect to predatory pricing cases.

A lawyer's lawyer joins the high court of Australia

In November 2005, Susan Crennan was sworn in as the 45th justice of the High Court of Australia. This follows a brief two year period as a justice of the Federal Court of Australia. In this article, the author recounts the debate leading up to the latest appointment regarding what type of justice should be appointed to the Court, and reviews Crennan's Federal Court judgments in an attempt to provide some insight on the type of High Court justice Crennan will be. What is for certain is that Crennan is enchantingly mysterious.

Internationalization and alliance formation : evidence from Turkish SMEs

This study explores the issue of internationalization through forming alliances with foreign capital in the small business sector in Turkey. Using a sample of 257 SMEs from this emerging market economy, collected via a field study, it finds that Turkish SMEs would like to form alliances with foreign capital for expanding their production capacity and accessing to world markets. Multivariate multinomial logit models are employed to analyse the survey data econometrically. Size-specific, sector-specific and management-specific factors are identified in the alliance motivation. The `market' and `finance' aspects of alliances prevail in the multivariate analysis with significant implications. There is also evidence that some conditional relationships offered by multivariate analysis differ from unconditional associations found in the survey, which implies that alliance motivation is partly a product of multidimensional decision-making process on behalf of SMEs.

Water, escaping sovereignty : the hydropolitics of the Tigris-Euphrates river and Turkish state formation

Develops a critical analysis of the domestic and international factors influencing the process of Turkish state formation. Focuses on the political economy of water resource development along the Tigris-Euphrates river basin, shared by the three riparian states, Turkey, Iraq and Syria. Turkey's large-scale development of the river is characterised as a state making imperative, highlighting the needs to improve regional resource diplomacy.

The children's court of South Australia

This chapter provides an overview of the history and development of the Youth Court in South Australia. Drawing on interviews conducted with judicial officers and Court stakeholders, we highlight some of the changes that have taken place since the Court’s inception, as well as how the Court currently understands its role and positioning within the broader justice and welfare systems.

Key discussion points of these interviews included the Youth Court’s guiding principles and how they impact on Court procedures and responses to young people in the system, as well as the challenges that limit, or create dif fi culties for, the effective operation of the Youth Court.

It is concluded that the Youth Court system attempts to balance both welfare and justice approaches to dealing with young people, but these approaches are sometimes hindered in practice by inadequate procedural, structural and resource- related factors. Limitations of the Court and its processes are often difficult to evaluate in isolation from the broader system in which the Court is positioned.

Learning from rural planning development to encourage urban and regional planning ; indigenous villages versus city development in Bali province

The most important crises in the planning system is related to the significance of "capitalist state" influences [3]. In the global context, Bengs states that there is a matter partiality between "global capitalism" and "national democracy"[4]. Bengs stresses that planning is closely related to the economy of a country, which is in one side the government wants to reduce taxes, while on the other side there is a dilemma of the global and indefinite solicitation of assets. Hall (2002) discusses the problems of the city; those are city planning, history of planning, and geographical setting. City planning is not only planning in one region but also including the district around the city, such as river basin and a certain regional culture. The urban planner should involve all those aspects in the city planning. Friedmann (2003) distinguishes planning theory into three types. First, planning theory is related to planning in particular fields such as land utilization, transportation, urban design, regional development, environmental planning etc. Second, the type of theory related to planning tout court, and the third type is the theory about planning itself. Sanyal (2002) states that although planners have limited autonomy, their actions affect policy result [5]. Friedman (2003) supports Sanyal's argument stressing that planners learned from their actions not from theories.

Police and prosecutors' perceptions of adult sexual assault evidence associated with case authorisation and conviction

This study examined the association between the quality of verbal evidence in cases of sexual assault reported by adults and professionals’ (police and prosecutor) ratings of the likelihood that the cases will result in a conviction at trial. Sixteen police detectives and 19 prosecutors (all specialists in sexual assault) each read two mock sexual offence briefs of evidence, one of a case involving rape of an adult and the other involving an adult reporting historical child sexual abuse. For each case type, two versions of the briefs were developed with regard to evidence quality, which varied according to the degree of elaboration in the responses by the witnesses and suspect, and contextual evidence. Participants rated the likelihood of proceeding with a case and conviction (on 10-point likert scales) and provided a rationale for their decisions. Almost all of the participants agreed that the cases would proceed to court. However, the likelihood of conviction was not associated with the likelihood of proceeding to court, or the evidence quality of the briefs. Differences were found in both the ratings of proceeding to court and conviction, and the factors underpinning the ratings across the two professional groups. The implications of the findings for police organisations are discussed.

Optimising technical skills and physical loading in small-sided basketball games

Differences in physiological, physical, and technical demands of small-sided basketball games related to the number of players, court size, and work-to-rest ratios are not well characterised. A controlled trial was conducted to compare the influence of number of players (2v2/4v4), court size (half/full court) and work-to-rest ratios (4x2.5 min/2x5 min) on the demands of small-sided games. Sixteen elite male and female junior players (aged 15-19 years) completed eight variations of a small-sided game in randomised order over a six-week period. Heart rate responses and rating of perceived exertion (RPE) were measured to assess the physiological load. Movement patterns and technical elements were assessed by video analysis. There were ∼60% more technical elements in 2v2 and ∼20% more in half court games. Heart rate (86 ± 4% & 83 ± 5% of maximum; mean ± SD) and RPE (8 ± 2 & 6 ± 2; scale 1-10) were moderately higher in 2v2 than 4v4 small-sided games, respectively. The 2v2 format elicited substantially more sprints (36 ±12%; mean ±90% confidence limits) and high intensity shuffling (75 ±17%) than 4v4. Full court games required substantially more jogging (9 ±6%) compared to half court games. Fewer players in small-sided basketball games substantially increases the technical, physiological and physical demands.

Dissected debt : developing a better legislative response to FCT v Myer Emporium Ltd

After many decades of actual and proposed reform, Australia's rules for the taxation of debt arrangements remain deeply flawed. A notable problem is the absence of appropriate rules for dissected debt arrangements, where a creditor dissects a debt into interest and principal
repayment components and disposes of one or both of these separately, as occurred in the leading case ofFCT v Myer Emporium Ltd. The knee-jerk reaction to Myer by the High Court and the legislature is a model of bad tax policy and bad tax law. The approach adopted overseas, using the United States as the clearest example, is a logical one for Australia to follow.

Legal ethics is (just) normal ethics: towards a coherent system of legal ethics

The standards governing how lawyers ought to conduct themselves consist of a number disparate principles and rules, which are devoid of an overarching rationale. We argue that legal ethics is not a stand-alone social construct. Rather, it is the application of normal ethical principles so far as they relate to the law. Approached in this manner, legal ethics becomes a far more coherent and justifiable institution. In this paper we apply general moral theory to several key dilemmas facing lawyers. This results in outcomes which some may find counter-intuitive. We conclude that lawyers should not do pro bono work; that the first cab rank off the rank principle is unsound and that there is no relevant difference between expressly misleading the court and putting the other side to the proof of its case.

Accounting professionalism : a cultural perspective of developing countries

Purpose – The purpose of this study is to examine the effects of culture on accounting professionalism in 12 developing countries by applying Gray's 1988 model and Hofstede 1980 cultural study.
Design/methodology/approach – Connecting seven variables introduced within a testable model lead the finding to classify the twelve countries within a range from statutory control to professionalism. The data set was collected from 1996 to 2000 through different sources. Twelve developing countries have been chosen from the Middle East and South East Asia in this study and cluster analysis is used for analysing and classifying the countries.
Findings – The results show while the Gray's hypothesis of statutory control is positively confirmed for Iran, and moderately for Bangladesh, Jordan, Oman, and Qatar, it is negatively rejected for Pakistan, Turkey, Malaysia, and Indonesia.
Research limitations/implications – One limitation of this study is the improvised nature of the data set caused by the difficulty in collecting an extensive data set from developing countries.
Practical implications – The findings of the study provides a useful source of information about accounting authority in those developing countries in which improve the knowledge and literature about the accounting practice internationally.
Originality/value – The findings of the study are useful in harmonization process of the international accounting practices. Knowledge about important aspects of accounting setting of the countries is essential to realize the impediments of harmonization.

Sex offender risk assessment : consideration of human rights in community protection legislation

ObjectivesRisk assessments provided to judicial decision makers as a part of the current generation of legislation for protecting the public from sexual offenders can have a profound impact on the rights of individual offenders. This article will identify some of the human rights issues inherent in using the current assessment procedures to formulate and communicate risk as a forensic expert in cases involving civil commitment, preventive detention, extended supervision, or special conditions of parole. MethodBased on the current professional literature and applied experience in legal proceedings under community protection laws in the United States and New Zealand, potential threats to the rights of offenders are identified. Central to these considerations are issues of the accuracy of current risk assessment measures, communicating the findings of risk assessment appropriately to the court, and the availability of competent forensic mental health professionals in carrying out these functions. The role of the forensic expert is discussed in light of the competing demands of protecting individual human rights and community protection. ConclusionActuarial risk assessment represents the best practice for informing judicial decision makers in cases involving sex offenders, yet these measures currently demonstrate substantial limitations in predictive accuracy when applied to individual offenders. These limitations must be clearly articulated when reporting risk assessment findings. Sufficient risk assessment expertise should be available to provide a balanced application of community protection laws.