Spontaneous and episodic volunteers: The legislative, insurance and risk management framework

Baby Boomers are a generation of life long association joiners, but following generations prefer spontaneous and episodic volunteering. This trend is apparent not only during natural disasters, but in most other spheres of volunteering. Legal liability for such volunteers is a growing concern, which unresolved, may dampen civic participation. We critically examine the current treatment of these liabilities through legislation, insurance and risk management.

A Comparison of the Implementation of the Employment Provisions of the Americans with Disabilities Act of 1990 (ADA) in the United States and the Disability Discrimination Act (DDA) 1995 in the United Kingdom

This summarizes the results of recently conducted surveys in the United States and Britain to assess employer response in each of these countries to their respective employment disability nondiscrimination legislation.

Uzbekistan Supplementary NGO Report on the Implementation of the Convention on the Rights of the Child in the Republic of Uzbekistan

[Excerpt] The Convention on the Rights of the Child (CRC) was one of the first international instruments to which the Republic of Uzbekistan acceded, and with parliamentary ratification on 9 December 1992, the Republic of Uzbekistan entered into a commitment to observe all the provisions of the CRC and to shoulder its responsibility before the international community. As a result various legislative, administrative and other steps have been taken by the government of the Republic of Uzbekistan with a view to bringing the State policy and legislation on children to be in line with the provisions as enshrined in the Convention on the Rights of the Child. The Constitution incorporates the fundamental provisions of the Universal Declaration of Human Rights. At the current stage in the restructuring of the country’s social and economic development, solid foundations have been laid for the conduct of significant democratic reforms based on a recognition of the innate worth of the individual (including the child) and of the unconditional respect of his or her rights and freedoms. Until recently, the State acted as the main guarantor of the provision of all social services, however the process of the transition (political/economic) to a market economy has entailed the development of new economic relations with a reduction in the allocation of state resources for the provision of social services to children. The efforts of the government made so far to bring the state policy and legislation on the child to be in line with the provisions enshrined in the convention on the rights of the child are commendable; never the less, the implementations of all these policies and laws into practice needs a lot to desire as there are a number of ongoing child rights violations. The National Report has fundamentally overlooked a number of child rights privileges enshrined in the CRC that have not yet been realised, or those rights that have been eroded since the independence. These shortcomings need to be noted for consideration so that the state steps up its efforts to enact new laws and/or to enforce the existing rules and regulations required for the protection and implementation of these child rights, and to improve the overall situation for children in the Republic of Uzbekistan.

Assessing taxpayer response to legislative changes: A case study of ‘in-house’ fringe benefits rules

On 22 October 2012, the Australian Federal Government announced the removal of the $1,000 in-house fringe benefits concession when used as part of a salary packaging arrangement. At the time of the announcement, the Federal Government predicted that the removal of the concession would contribute additional tax revenue of $445 million over the following four years as well as an increase of GST payments to the States and Territories. However, anecdotal evidence at the same time indicated that the Australian employer response was to immediately stop providing employees with such in-house fringe benefits via salary sacrificing arrangements. Data presented in this article, collected from a combination of interviews with tax managers of four Australian entities as well as a review of the published archival data, confirms that the abolition of the $1,000 in-house fringe benefits concession was perceived as a negative change, whereby employees were considered the ‘big losers’ despite assertions by the Federal Government to the contrary. Using a conceptual map of tax rule change developed by Oats and Sadler, this article seeks to understand the reasons for this fringe benefits tax change and taxpayer response. In particular, the economic and political factors, and the responses of the relevant taxpayers (employers) are explored. Drawing on behavioural economic concepts, the actions, attitudes and response of employers to the rule change are also examined. The research findings suggest that the decision by Australian employers to cease providing the in-house fringe benefits as part of a salary-packaging arrangement after the legislative amendment was impacted by more than simple rational behaviour.

Should we extend 'Care' or 'care'?

A discursive article examining the proposition that provisions for young people in care should be formally extended beyond their 18th birthday when care normally ends. Debate exists as to whether this should include a legislative extension to Care as has happened in some overseas jurisdictions or whether it is more appropriate to simply extend access to dedicated support provisions. The article concludes that both may have a place as long as the complexity of young people's situations is adequately responded to.

Fundamental Tax Legislation [24th Edition]

Fundamental Tax Legislation 2016 contains the essential provisions from the primary legislation that affects Australia's taxation system. Updated and expanded for changes which occurred in 2015, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. The Year in Review section has been updated to summarise the main legislative developments in taxation over the previous 12 months, a listing of the passage of tax related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and foreign residents). Also fully updated and revised to reflect the changes in 2015 is the Tax Rates and Tables section, which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies.

Analysis of the legislative framework in the Brazilian policymaking process

Analisa os aspectos da estrutura política brasileira que contribuem para falhas nos processos decisórios e ineficácia nos resultados finais de políticas de governo, com ênfase nos problemas institucionais do poder legislativo. Aborda os seguintes tópicos: fragmentação do sistema partidário, infidelidade partidária, modelo de federalismo, preenchimento de cargos públicos, larga utilização de medidas provisórias, disfunções do processo legislativo.

Statement submitted by the United States of Brazil to the President of the United States of America as arbitrator : under the provisions of the treaty concluded september 7, 1889, between Brazil and the Argentine Republic

Exposição que os Estados Unidos do Brazil apresentam ao Presidente dos Estados Unidos da América como árbitro seguindo as estipulações no Tratado de 7 de setembro de 1889, concluído entre o Brazil e a Republica Argentina.

Group size and decision rules in legislative bargaining

We conduct experiments to investigate the effects of different majority requirements on bargaining outcomes in small and large groups. In particular, we use a Baron-Ferejohn protocol and investigate the effects of decision rules on delay (number of bargaining rounds needed to reach agreement) and measures of "fairness" (inclusiveness of coalitions, equality of the distribution within a coalition). We find that larger groups and unanimity rule are associated with significantly larger decision making costs in the sense that first round proposals more often fail, leading to more costly delay. The higher rate of failure under unanimity rule and in large groups is a combination of three facts: (1) in these conditions, a larger number of individuals must agree, (2) an important fraction of individuals reject offers below the equal share, and (3) proposers demand more (relative to the equal share) in large groups.

Impacto solvencia II en un seguro de vida

La actividad aseguradora supone la transferencia de riesgos del asegurado al asegurador. El asegurador se compromete al pago de una prestación si el riesgo se realiza. Se produce un cambio en el ciclo productivo. El asegurador vende una cobertura sin conocer el momento y el coste exacto de dicha cobertura. Esta particularidad de la actividad aseguradora explica la necesidad para una entidad aseguradora de ser solvente en cada momento y ante cualquier imprevisto. Por ello, la solvencia de las entidades aseguradoras es un aspecto que se ha ido recogiendo en las distintas normativas que han regulado la actividad aseguradora y al que se ha ido dando cada vez más importancia. Actualmente la legislación vigente en materia de solvencia de las aseguradoras esta regulada por la directiva europea Solvencia I. Esta directiva establece dos conceptos para garantizar la solvencia: las provisiones técnicas y el margen de solvencia. Las provisiones técnicas son las calculadas para garantizar la solvencia estática de la compañía, es decir aquella que hace frente, en un instante temporal determinado, a los compromisos asumidos por la entidad. El margen de solvencia se destina a cubrir la solvencia dinámica, aquella que hace referencia a eventos futuros que puedan afectar la capacidad del asegurador. Sin embargo en una corriente de gestión global del riesgo en la que el sector bancario ya se había adelantado al sector asegurador con la normativa Basilea II, se decidió iniciar un proyecto europeo de reforma de Solvencia I y en noviembre del 2009 se adoptó la directiva 2009/138/CE del parlamento europeo y del consejo, sobre el seguro de vida, el acceso a la actividad de seguro y de reaseguro y su ejercicio mas conocida como Solvencia II. Esta directiva supone un profundo cambio en las reglas actuales de solvencia para las entidades aseguradoras. Este cambio persigue el objetivo de establecer un marco regulador común a nivel europeo que sea más adaptado al perfil de riesgo de cada entidad aseguradora. Esta nueva directiva define dos niveles distintos de capital: el SCR (requerimiento estándar de capital de solvencia) y el MCR (requerimiento mínimo de capital). Para el calculo del SCR se ha establecido que el asegurador tendrá la libertad de elegir entre dos modelos. Un modelo estándar propuesto por la Autoridad Europea de Seguros y Pensiones de Jubilación (EIOPA por sus siglas en inglés), que permitirá un calculo simple, y un modelo interno desarrollado por la propia entidad que deberá ser aprobado por las autoridades competentes. También se contempla la posibilidad de utilizar un modelo mixto que combine ambos, el estándar y el interno. Para el desarrollo del modelo estándar se han realizado una serie de estudios de impacto cuantitativos (QIS). El último estudio (QIS 5) ha sido el que ha planteado de forma más precisa el cálculo del SCR. Plantea unos shocks que se deberán de aplicar al balance de la entidad con el objetivo de estresarlo, y en base a los resultados obtenidos constituir el SCR. El objetivo de este trabajo es realizar una síntesis de las especificaciones técnicas del QIS5 para los seguros de vida y realizar una aplicación práctica para un seguro de vida mixto puro. En la aplicación práctica se determinarán los flujos de caja asociados a este producto para calcular su mejor estimación (Best estimate). Posteriormente se determinará el SCR aplicando los shocks para los riesgos de mortalidad, rescates y gastos. Por último, calcularemos el margen de riesgo asociado al SCR. Terminaremos el presente TFG con unas conclusiones, la bibliografía empleada así como un anexo con las tablas empleadas.

Bycatch provisions in the reauthorized Magnuson-Stevens Act

Bycatch can harm marine ecosystems, reduce biodiversity, lead to injury or mortality of protected species, and have severe economic implications for fisheries. On 12 January 2007, President George W. Bush signed the Magnuson-Stevens Fishery Conservation and Management Reauthorization Act of 2006 (MSRA). The MSRA required the U.S. Secretary of Commerce (Secretary) to establish a Bycatch Reduction Engineering Program (BREP) to develop technological devices and other conservation engineering changes designed to minimize bycatch, seabird interactions, bycatch mortality, and post-release mortality in Federally managed fisheries. The MSRA also required the Secretary to identify nations whose vessels are engaged in the bycatch of protected living marine resources (PLMR’s) under specified circumstances and to certify that these nations have 1) adopted regulatory programs for PLMR’s that are comparable to U.S. programs, taking into account different conditions, and 2) established management plans for PLMR’s that assist in the collection of data to support assessments and conservation of these resources. If a nation fails to take sufficient corrective action and does not receive a positive certification, fishing products from that country may be subject to import prohibitions into the United States. The BREP has made significant progress to develop technological devices and other conservation engineering designed to minimize bycatch, including improvements to bycatch reduction devices and turtle excluder devices in Atlantic and Gulf of Mexico trawl fisheries, gillnets in Northeast fisheries, and trawls in Alaska and Pacific Northwest fisheries. In addition, the international provisions of the MSRA have provided an innovative tool through which the United States can address bycatch by foreign nations. However, the inability of the National Marine Fisheries Service to identify nations whose vessels are engaged in the bycatch of PLMR’s to date will require the development of additional approaches to meet this mandate.

Aquaculture provisions of the proposed fishery code

A list is given of the provisions for aquaculture in the Philippine Fishery Code, passed by Congress on its third and final reading on 5 August 1997, under the following headings: 1) Code of practice for aquaculture; 2) Fishpond lease agreements; 3) Fish pens, fish cages, fish traps, etc.; 4) Non-obstruction to navigation and to defined migration paths of fish; 5) Insurance; and, 6) Registration.

Getting Constitutional Theory into Proportion: A Matter of Interpretation?

Gibbs, N., Getting Constitutional Theory into Proportion: A Matter of Interpretation?, Oxford Journal of Legal Studies, 27 (1), 175-191. RAE2008