917 resultados para Charity trust


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For the first time in 400 years a number of leading common law nations have, fairly simultaneously, embarked on charity law reform leading to an encoding of key definitional matters in charity legislation. This book provides an analysis of international case law developments on the ever growing range of issues now being generated by clashes between human rights, religion and charity law. Kerry O'Halloran identifies and assesses the agenda of 'moral imperatives', such as abortion and gay marriage that delineate the legal interface and considers their significance for those with and those without religious belief. By assessing jurisdictional differences in the law relating to religion/human rights/charity the author provides a picture of the evolving 'culture wars' that now typify and differentiates societies in western nations including the USA, England and Wales, Ireland, Australia, Canada and New Zealand.

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Passively protected railway crossings are a major rail safety issue in Australia. Such crossings cannot be upgraded as such crossings are too numerous and the cost involved is prohibitive. Advanced Driver Assistance Systems (ADAS) have been shown to improve road safety and are widely used. These systems could be a solution to improve safety of passively protected crossings at a lower cost. Such complementary ADAS could result in driver’s over-trust due to the absence of Humane Machine Interface reflecting the quality of the information or the state of the ADAS (failure status). This paper demonstrates that driver’s exposure to crossing exhibiting fail-safe and non-fail safe properties could result in improperly allocating trust between technologies. We conducted a driving simulator study where participants (N=58) were exposed to three types of level crossing warning system on passive and active crossings. The results show that a significant proportion of participants over-trust the ADAS. Such drivers exhibit the same driving performance with the ADAS as when exposed to infrastructure based active crossing protection. They do not take the necessary safety precautions as they have a faster speed approach, reduced number of gaze toward the rail tracks and fail to stop at the crossing.

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This article examines important insurance and trust law issues that may confront trustees charged with the governance and protection of unique properties with broad community and heritage significance. Often trustee roles are assumed by community leaders without full appreciation of the potential difficulties and consequences when unforeseen circumstances arise. Three recent New Zealand court decisions in relation to the deconstruction and repair of the Christchurch Cathedral and to the interim construction of a transitional"cardboard Cathedral" highlight how difficult - and legally exposed - the role of trustee can be. The Cathedral cases go to the heart of defining the core purpose for which a Trust is created and examine the scope of discretion in fulfilling this charge its Trustees carry. Arising in the wake of the devastating Christchurch earthquakes, the Cathedral's Trustees were called upon to consider the best directions forward for a criplled and dangerous building subject to potential demolition, the wellbeing of the Cathedral's direct community, and the broader heritage and identity factors that this 'heart' of Christchurch represented. In the context of a seemingly grossly underinsured material damage cover - and faced with broader losses across the Diocese's holdings - the Trustees found that their sense of mission failed to gel with that of a community-based heritage buildings preservation trust. The High Court had to consider how monies received under the material damage policy could be applied by the Trustee in deconstructing, reinstating or repairing the Cathedral and if monies could be partly deployed to create an interim solution in the former of a transitional cathedral - all this in the context of the site-specific purpose of the Cathedral trust. The cases emphasise further the need to assess professionally the nature and quantum of cover effected to protect against various risks. In addition, in the case of historic or unusual buildings extra care must be exercised to take account additional costs associated with reinstatement so as to substantially retain the character and intrinsic value of such properties.

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Injury is the leading cause of death among young people (AIHW, 2008). A primary contributing factor to injury among adolescents is risk taking behaviour, including road related risks such as risky bicycle and motorcycle use and riding with dangerous or drink-drivers. Injury rates increase dramatically throughout adolescence, at the same time as adolescents are becoming more involved in risk taking behaviour. Also throughout this period, adolescents‟ connectedness to school is decreasing (Monahan, Oesterle & Hawkins, 2010; Whitlock, 2004). School connectedness refers to „the extent to which students feel personally accepted, respected, included, and supported by others in the school‟ (Goodenow, 1993, p. 80), and has been repeatedly shown to be a critical protective factor in adolescent development. For example, school connectedness has been shown to be associated with decreased risk taking behaviour, including violence and alcohol and other drug use (e.g., Resnick et al., 1997), as well as with decreased transport risk taking and vehicle related injuries (Chapman et al., accepted April 2011). This project involved the pilot evaluation of a school connectedness intervention (a professional development program for teachers) to reduce adolescent risk taking behaviour and injury. This intervention has been developed for use as a component of the Skills for Preventing Injury in Youth (SPIY) curriculum based injury prevention program for early adolescents. The objectives of this research were to: 1. Implement a trial School Connectedness intervention (professional development program for teachers) in ACT high schools, and evaluate using comparison high schools. 2. Determine whether the School Connectedness program impacts on adolescent risk taking behaviour and associated injuries (particularly transport risks and injuries). 3. Evaluate the process effectiveness of the School Connectedness program.

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Australian charities have a new regulator in the form of the Australian Charities and Not-for-profits Commission (ACNC) which began operations in December 2012; and new governance rules which applied from 1 July 2013. While there is some uncertainty over the ACNC's future, the new legislative framework currently applies to approximately 58,000 charities which seek federal tax concessions and other benefits, and includes governance standards that apply across charitable organisational forms (company, trust and association) with some exceptions. The governance standards are a minimum benchmark that many charities will already meet, if they are companies or incorporated associations.

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The global financial crsis, corporate failures and scandals in amny countries raise significant questions audit quality. In the UK, the FRC took the unprecedented step of codifying audit quality in its ‘Audit Quality Framework’. We analyze the extent to which audit firms, professional bodies, and investors considered the FRC proposals sufficient for addressing concerns about audit quality. Using impression management and legitimacy as a framework to analyze stakeholder responses we go beyond audit quality drivers identified by the FRC. In contrast to the drivers identified by the FRC, our focus on transparency, expertise, professionalism and commercialization of the audit shows that FRC, audit firms and professional bodies have mainly focused on issues which possibly do not pose a threat to the commercial interest of audit firms. Overall, our analysis shows that regulatory and professional bodies engaged in image management and the promotion of audit quality in an attempt to remedy tarnished image and augment their legitimacy and standing. In attempting to restore trust and legitimacy regulatory bodies, such as the FRC, have to reconcile complex often contradictory stakeholder demands.

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Australian charities are facing increased public scrutiny of their financial reports, which must now be submitted to the national regulator, the Australian Charities and Not-for-profits Commission. Some may wish to use reports to create so-called 'fundraising efficiency league tables'. This article seeks to provide a description of current best practice in fundraising financial reporting by examining annual reports that have been recognised with industry awards. We find a wide variation in how terms have been used, with no patterns discernible. Moreoever, reporting is influenced by regulatory requirements in the relevant jurisdiction, which differ substantially. It is unlikely that league tables will be meaningful if constructed from charities' current annual financial statements.

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Drawing on two case studies, this article considers the allegation of a disgruntled author: ’Defamation was framed to protect the reputations of 19th century gentlemen hypocrites'. The first case study considers the litigation over Bob Ellis' unreliable political memoir, ’Goodbye Jerusalem', published by Random House. The second case study focuses upon the litigation over the allegation by Media Watch that Richard Carleton had plagarised a documentary entitled ’Cry from the Grave'. The article considers the meaning of defamatory imputations, the range of defences, and the available remedies. It highlights the competing arguments over the protection of reputation and privacy, artistic expression, and the freedom of speech. This article concludes that defamation law should foster ’gossip we can trust'.

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The late twentieth century witnessed the transformation of the global economy beyond the fixed geographic boundaries of the nation-state system to one dominated by financial centers, global markets, and transnational firms. In the two decades to 2011, cross-border philanthropy from OECD Development Assistance Committee (DAC) donor countries to the developing world grew from approximately USD 5 billion to USD 32 billion (OECD, n.d.),[1] with some estimates for 2011 as high as USD 59 billion (Center for Global Prosperity, 2013). This is only part of cross-border philanthropy, which also includes remittances from migrant communities, social-media-enabled global fundraising, and medical research collaborations.

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Tutkielmassa on tarkasteltu Britannian sotilasviranomaisten ja maan sotatarviketeollisuuden välisiä suhteita vuosina 1884-1905. Kiihtyvän kilpavarustelun myötä Britannian sotilasbudjetit kasvoivat nopeasti, mikä johti maan sotatarviketeollisuuden saamien tilausten määrän nopeaan kasvuun samalla kun tuotteiden teknologinen kehitys oli nopeaa. Sotilasmenojen nopea kasvu antoi sotamateriaalihankinnoista vastaaville viranomaisille mahdollisuuden vaikuttaa yksityisen teollisuuden kehitykseen. Keskittämällä tilaukset vain luotettavina pitämilleen yrityksille viranomaiset loivat näiden kanssa puolivirallisia yhteistyösuhteita ja edistivät samalla voimakkaasti alan keskittymistä. Toisaalta muutamien suuryritysten hallitsemasta sotatarviketuotannosta muodostui yksi niistä harvoista teollisuuden aloista, joilla Britannian nopeasti kasvavat kilpailijat eivät pystyneet ohittamaan sitä enempää tuotteiden teknologisessa tasossa kuin markkinaosuuksien suuruudessakaan. Tiettyjen yritysten suosimisen taustalla ei ollut vain maanpuolustuksen kannalta rationaalinen pyrkimys hankkia riittävän laadukasta ja kehittynyttä sotamateriaalia, vaan asiaan vaikutti myös upseerien ja sotilasministeriöiden siviilivirkamiesten perinteiset aristokraattiset ajattelu- ja toimintamallit. Taloudellisen liberalismin hengessä tapahtuneet pyrkimykset uudistaa hankintamenettelyä vastaamaan enemmän vapaan kilpailun ja taloudellisuuden ihanteita jäivät yleensä tuloksettomiksi. Sotamateriaalihankintoihin liittyvä päätöksenteko vaati suurta asiantuntemusta, mikä johti sotaministeriön ja amiraliteetin virkamiesten vaikutusvallan kasvamiseen. Sotateollisuuden laajeneminen kytkeytyy läheisesti 1900-luvun alussa Britannian yhteiskunnallisessa elämässä tapahtuneeseen muutokseen, jota yleensä on luonnehdittu laissez fairen lopuksi. Jo 1880-luvulla alkaneella puuttumisellaan yksityisten sotateollisuusyritysten kehitykseen viranomaiset olivat alkaneet harjoittaa suunniteltua teollisuuspolitiikkaa, jonka tuloksena syntynyt puolivirallinen sotilasteollinen sektori oli aatteellisesti liberaaliin yhteiskuntaan soveltumaton ilmiö. Aseteollisuudessa Britannian valtio oli siten joutunut ensimmäisen kerran läheiseen vuorovaikutussuhteeseen modernien suuryritysten kanssa. Kytkentä, joka 1900-luvun kuluessa levisi yhä uusille aloille samalla kun valtion roolia talouselämässä alettiin vahvistaa. Tutkimuksen varsinaisen lähdemateriaalin muodostavat Britannian parlamentin pöytäkirjat ja sen komiteoiden raportit Niiden ohella on käytetty päätöksien tekemiseen osallistuneiden tai niihin vaikuttamiseen pyrkineiden poliitikkojen ja sotilaiden painettuja puheita, kirjekokoelmia, päiväkirjoja ja muistelmia sekä eräitä aikakauden historiaa koskevia dokumenttikokoelmia ja tilastojulkaisuja. Oleellista valaistusta asiaan tuovat osaltaan aikalaisten kirjoittamat teokset sekä lehdistö, joista kuvastuu ajalle ominainen ajattelutapa. Aihetta suoranaisesti koskevaa, tieteellisen tutkimusten kriteerit täyttävää aikaisempaa tutkimusta on vähän, mutta aihetta sivuavien tutkimusten määrä on erittäin suuri. Sotamateriaalihankintoja ja niiden taustalla olevia syitä voidaan tarkastella niin talous-, sota- aate-, kuin poliittisen historiankin näkökulmista, mutta yksinään mikään niistä ei ole riittävä tämän tutkimuksen kysymyksenasettelun kannalta. Siten tutkielmaa varten on perehdytty laajasti aikakautta koskevaan tutkimuskirjallisuuteen.

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Background The problem of developing and sustaining mutual trust is one of the main barriers to knowledge sharing on social media platforms such as blogs, wikis, micro-blogs and social networking websites. While many studies argue that mutual trust is necessary for online communication and knowledge sharing, few have actually explored and demonstrated how physicians can establish and sustain trusted relationships on social media. Objectives To identify approaches through which physicians establish interpersonal trust on social media. Methods Twenty-four physicians, who were active users of social media, were interviewed using a semi-structured approach between 2013 and 2014. Snowball sampling was employed for participant recruitment. The data were analysed using a thematic analysis approach. Results Physicians trust their peers on social media in a slightly different way than in face-to-face communication. The study found that the majority of participants established trust on social media mainly through previous personal interaction, authenticity and relevancy of voice, professional standing, consistency of communication, peer recommendation, and non-anonymous and moderated sites. Conclusions Healthcare professionals need to approach social media carefully when using it for knowledge sharing, networking and developing trusted relations with like-minded peers.

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The purpose of the present study was to explore the associations between good self-rated health and economic and social factors in different regions among ageing people in the Päijät-Häme region in southern Finland. The data of this study were collected in 2002 as part of the research and development project Ikihyvä 2002 2012 (Good Ageing in Lahti region GOAL project). The baseline data set consisted of 2,815 participants born in 1926 30, 1936 40, and 1946 50. The response rate was 66 %. According to the previous studies, trust in other people and social participation as the main aspects of social capital are associated with self-rated health. In addition, socioeconomic position (SEP) and self-rated health are associated, but all SEP indicators do not have identical associations with health. However, there is a lack of knowledge of the health associations and regional differences with these factors, especially among ageing people. Regarding these questions, the present study gives new information. According to the results of this study, self-perceived adequacy of income was significantly associated with good self-rated health, especially in the urban areas. Similar associations were found in the rural areas, though education was also considered an important factor. Adequacy of income was an even stronger predictor of good health than the actual income. Women had better self-rated health than men only in the urban areas. The youngest respondents had quite equally better self-rated health than the others. Social participation and access to help when needed were associated with good self-rated health, especially in the urban area and the sparsely populated rural areas. The result was comparable in the rural population centres. The correlation of trust with self-rated health was significant in the urban area. High social capital was associated with good self-rated health in the urban area. The association was quite similar in the other areas, though it was statistically insignificant. High social capital consisted of co-existent high social participation and high trust. The association of traditionalism (low participation and high trust) with self-rated health was also substantial in the urban area. The associations of self-rated health with low social capital (low participation and low trust) and the miniaturisation of community (high participation and low trust) were less significant. From the forms of single participation, going to art exhibitions, theatre, movies, and concerts among women, and studying and self-development among men were positively related to self-rated health. Unexpectedly, among women, active participation in religious events and voluntary work was negatively associated with self-rated health. This may indicate a coping method with ill-health. As a whole, only minor variations in self-rated health were found between the areas. However, the significance of the factors associated with self-rated health varied according to the areas. Economic factors, especially self-perceived adequacy of income was strongly associated with good self-rated health. Also when adjusting for economic and several other background factors social factors (particularly high social capital, social participation, and access to help when needed) were associated with self-rated health. Thus, economic and social factors have a significant relation with the health of the ageing, and improving these factors may have favourable effects on health among ageing people.