Debate on statutory control of the surveying profession in Queensland : 1907 to 1975

This article was written in 1997. After a 2009 review the content was left mostly unchanged - apart from this re-written abstract, restructured headings and a table of contents. The article deals directly with professional registration of surveyors; but it also relates to government procurement of professional services. The issues include public service and professional ethics; setting of professional fees; quality assurance; official corruption; and professional recruitment, education and training. Debate on the Land Surveyors Act 1908 (Qld) and its amendments to 1916 occurred at a time when industrial unrest of the 1890s and common market principles of the new Commonwealth were fresh in peoples’ minds. Industrial issues led to a constitutional crisis in the Queensland’s then bicameral legislature and frustrated a first attempt to pass a Surveyors Bill in 1907. The Bill was re-introduced in 1908 after fresh elections and Kidston’s return as state premier. Co-ordinated immigration and land settlement polices of the colonies were discontinued when the Commonwealth gained power over immigration in 1901. Concerns shifted to protecting jobs from foreign competition. Debate on 1974 amendments to the Act reflected concerns about skill shortages and professional accreditation. However, in times of economic downturn, a so-called ‘chronic shortage of surveyors’ could rapidly degenerate into oversupply and unemployment. Theorists championed a naïve ‘capture theory’ where the professions captured governments to create legislative barriers to entry to the professions. Supposedly, this allowed rent-seeking and monopoly profits through lack of competition. However, historical evidence suggests that governments have been capable of capturing and exploiting surveyors. More enlightened institutional arrangements are needed if the community is to receive benefits commensurate with sizable co-investments of public and private resources in developing human capital.

Falling through the cracks: are European directives and international conventions the panacea for freshwater nature conservation?

There are many ways of practising freshwater nature conservation: from strict legislative protection of individual species considered rare or threatened to protecting whole lakes or long stretches of rivers; from practical conservation management at a local scale to integrated catchment management at the river basin scale; and from the encouragement of better habitat management through codes of good practice to statutory control of pollution or abstraction. Whatever the mechanism, an essential pre-requisite is a way of choosing where to put the effort, especially when resources for nature conservation are severely limited. The aim of this article is to review the contribution from four specific international measures to the task of assigning priorities for conservation. The 1990s saw the introduction of two European directives (the Habitats Directive (HD) and the Water Framework Directive (WFD)) and one international convention (the Biodiversity Convention (CBD)) each with the potential for influencing, to a greater or lesser extent, the conservation of freshwater habitats and species. This article also discusses a much older convention – the Ramsar Convention – adopted in 1971 specifically to help tackle the conservation and management of wetlands and aquatic ecosystems. Although the authors have focused mainly on the UK, the subject is relevant to other parts of Europe and beyond. The article explores the degree to which these measures help in identifying the most important fresh waters for conservation, and asks whether or not they present the right conservation message to a wide audience.

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.

A theoretical framework of analysis of accounting propensity in different religions

“Can accounting practices be analyzed in a religious system of beliefs framework?”- this paper discusses and develops a theoretical framework for answering the question based on Hofstede and Gray’s model and an analysis of accounting practices in an Islamic agenda. The paper has three purposes. First, it analyses Hofstede and Gray’s model of accounting practices derived from a cultural framework including authority, measurement, enforcement and disclosure. Then, it is argued that Hofstede’s cultural values drive to depict the Islamic societal values by referencing Holy books verses of Muslim; Koran. Third, the study utilizes the Islamic societal values by applying Gray’s model to develop a theory for determining Islamic accounting practices. The model developed here provides a reasonably sound explanation of how religion as one cultural factor affects accounting practices in different societies. In examining Islam as one of the influential religions in the world, the paper reasons that Islamic accounting configuration attends to statutory control in accounting authority, moderate in disclosure of financial information, uniformity in using accounting methods and principles, and optimism in regard to accounting measurements.

Integrated supply chain construction ecosystem management

Agenda 21 may be considered the most significant programme of action influencing environmental policy for the Australian development and construction industry. The industry has remained one of the most rapidly expanding sectors; yet, we have seen the gradual process of exhausting natural resources and irreversible environmental degradation. Even with the introduction of numerous new environmental policies, it remains questionable as to whether real improvements have occurred across the industry. Legislative mechanisms to direct on-site environmental management appear deficient; information flows between participants along the supply chain appear to impact upon environmental management performance; and industry fragmentation remains compounded by ill-defined external, non-contractual supply chain influences that directly impact on contractual systems. Limited research has considered construction supply chain theory and environmental management particularly in reference to policy. The literature highlighted a need to develop a supply chain model which seeks to integrate chain actors and government regulators through holistic information management. The model assumes that fundamental to industry change is statutory control to mandate construction environmental management plans. However, industry change and subsequent environmental management rely upon effective information dissemination. The next stage involves model refinement, investigating barriers and enablers to widespread diffusion of such an innovative integrated environmental management system.

Australia's digital policy : adopting a children's rights approach

  Children’s engagement with online technologies may seem second nature, yet the impact that the internet has on their lives is shaped by a powerful public policy agenda that largely overlooks children’s interests. Australia’s digital policy framework is dominated by discourses of safety and risk on the one hand and, on the other, neoliberal arguments about the possibilities for economic growth offered by e-commerce. In the midst of such powerful discourses it is difficult for children’s voices to be heard. This paper offers a close textual analysis of the Australian public policy context for regulating cyberspace. Finding a discursive duopoly that overlooks children’s interests, the author identifies two key features of a rights-based approach to challenge the dominant narratives currently serving the interests of the private sector and the State. 

What is being taught in Religious Education classes in Northern Ireland and to what extent should states be concerned about regulation, quality and control of the subject?

This paper reports on a research project designed to discover what schools are teaching in Religious Education in Northern Ireland and what procedures are in place to maintain standards in the delivery of the subject. A search through literature shows that little research has been carried out to determine what is being taught in Religious Education in Northern Ireland. It also indicates that there are very weak systems of control to measure the effectiveness or quality of what is delivered. A survey of the websites of all Post-Primary schools in the region was used to provide some answers to the basic question of what is being taught in RE. Using content and discourse analysis of these alongside supporting documentary sources (textbooks and exam specifications), it is possible to get a clearer picture of how the Northern Ireland Core Syllabus for Religious Education and any additional curricular elements are delivered in schools. The findings show that a significant minority of schools do not publicly articulate what pupils do in religious education. In situations where the content of religious education is made clear, some definite trends are evident. Despite the existence of a statutory core syllabus, there is significant variation in what is taught in schools. The content is most divergent from the syllabus in relation to the teaching of World Religions at Key Stage 3 and at Key Stage 4 whole elements of the syllabus are neglected due to limited conformity between the syllabus and exam specifications. These results raise important questions about the systems of regulation and control of the subject in the region. In law the subject is exempt from formal inspection by the local inspection authority; instead, a form of inspection is allowed for by the Christian churches who design the syllabus, but it is a process that is either entirely neglected or entirely unreported in situations where it does occur. It is argued that these findings raise questions of more general concern for this and other regions in Europe where the teaching of religious education is largely unregulated. For example, to what extent should states take an interest in what is taught in religious education, how it is delivered, what values it promotes and how standards of teaching and learning in the subject are upheld?

Responding to mental health statutory drivers: experience of a low intensity cognitive behavioural therapy programme

Objectives Stress control (SC), a brief psycho-education course, was implemented to increase access to psychological therapies in line with Northern Irish mental health service statutory drivers. The first aim of this study was to gauge the efficacy of SC in a robust manner with clinical significance testing. The second aim was to assess whether demographics traditionally ‘hard-to-reach’ – males, younger adults and those from deprived areas – accessed SC. The third aim was to elucidate what prompted their access and the experiences of attendees at SC. Methods Attendees at SC were 170 adults over six iterations of the course. Pre- and post-questionnaires included the Depression Anxiety Stress Scales – 21, captured demographic details and qualitative feedback, which was subject to a mixed-methods analysis. Results SC attendees reported significant decreases on depression, anxiety and stress sub-scales post-intervention. Moreover, 38.71% ( n =36) of attendees who completed SC exhibited clinically significant improvement afterwards on one or more sub-scale. Attendance figures for males, younger adults and those classified as socioeconomically deprived were modest. Patterns within the data suggested prospective success for targeting these cohorts. Conclusions SC attracted people in need of mental healthcare input and affected quantifiable change within those people’s lives, while satisfying statutory demands for service delivery in an accessible community context. Recommendations to increase engagement with those traditionally ‘hard-to-reach’ for psychological services are provided, which, if implemented, have the potential to achieve further compliance with Northern Irish mental health statutory drivers.

Client identification and money laundering control : perspectives on the Financial Intelligence Centre Act 38 of 2001

The Financial Intelligence Centre Act 38 of 2001 (FICA) compels certain persons and institutions (defined as "accountable institutions'') to identify and verify the identity of a new client before any transaction may be concluded or any business relationship is established.1 Accountable institutions are listed in schedule ¹ to FICA and include banks, brokers, financial advisers, insurance companies, attorneys and estate agents. This duty to identify new clients came into effect on 30 June 2003. However, FICA also requires a similar procedure to be followed in respect of all current clients. Current clients are those with whom an accountable institution had business relationships on 30 June 2003.² After 30 June 2004 an institution may not conclude a transaction in the course of its business relationship with an unidentified current client, until it has established and verified that client's identity as prescribed. An institution that concludes any transaction in contravention of this prohibition, commits an offence and is liable to a fine not exceeding R10 million or to imprisonment of up to 15 years.³

The majority of accountable institutions and their clients failed to meet the June 2004 current client identification deadline.4 This failure posed serious economic and legal risks. With a few days to spare, the minister of finance granted a partial and temporary exemption in respect of these requirements. This article explores the statutory scheme for identification and re-identification of clients and some of the practical problems that were encountered. The June 2004 exemptions from these requirements are also considered and proposals for law reform are made.

The discussion of the FICA identification scheme necessitates the following brief overview of the international and South African money laundering control framework.

1 s 21(1) of FICA.
2 s 21(2) of FICA. See also s 82(2)(b).
3 s 46(2) of FICA read with s 68(1) of FICA.

Mortgage securitization and its credit risk control

This dissertation concentrate on the mortgage securitization and its credit risk, which are criticized as the main causes of the financial crisis. From the point of the veiw of mortgage's evolution, the nature, structure and function of mortgage has been radically changed, yet the mortgage law did not give appropriate response to this market change. Meanwhile, the U.S legilslations facilitating the mortgage securitization also have rotten the legal foundations for mortgage market self-regulation and sustained development. In contrast, the EU covered bond system has kept financial stability for 200 years' time, and their statutory approach has been proved to be able to control the credit risk and incentive problems very well, in combination of market self-regulation and public regulation. So the future reform should be directed to strengthen the market's capacity of self-regulation and improve the public regulation. For the development of mortgage securitization in China, it is suggested to introduce the EU covered bond system for the reason of the equilibrium between funding efficiency and financial stability.

The Constitutional-Judicial Control of the Legislative and Executive Powers in Central and Eastern European Countries

This project looked at the nature, contents, methods, means and legal and political effects of the influence that constitutional courts exercise upon the legislative and executive powers in the newly established democracies of Central and Eastern Europe. The basic hypothesis was that these courts work to provide a limitation of political power within the framework of the principal constitutional values and that they force the legislature and executive to exercise their powers and duties in strict accordance with the constitution. Following a study of the documentary sources, including primarily the relevant constitutional and statutory provisions and decisions of constitutional courts, Mr. Cvetkovski prepared a questionnaire on various aspects of the topics researched and sent it to the respective constitutional courts. A series of direct interviews with court officials in six of the ten countries then served to clarify a large number of questions relating to differences in procedures etc. that arose from the questionnaires. As a final stage, the findings were compared with those described in recent publications on constitutional control in general and in Central and Eastern Europe in particular. The study began by considering the constitutional and political environment of the constitutional courts' activities in controlling legislative and executive powers, which in all countries studied are based on the principles of the rule of law and the separation of powers. All courts are separate bodies with special status in terms of constitutional law and are independent of other political and judicial institutions. The range of matters within their jurisdiction is set by the constitution of the country in question but in all cases can be exercised only with the framework of procedural rules. This gives considerable significance to the question of who sets these rules and different countries have dealt with it in different ways. In some there is a special constitutional law with the same legal force as the constitution itself (Croatia), the majority of countries allow for regulation by an ordinary law, Macedonia gives the court the autonomy to create and change its own rules of procedure, while in Hungary the parliament fixes the rules on procedure at the suggestion of the constitutional court. The question of the appointment of constitutional judges was also considered and of the mechanisms for ensuring their impartiality and immunity. In the area of the courts' scope for providing normative control, considerable differences were found between the different countries. In some cases the courts' jurisdiction is limited to the normative acts of the respective parliaments, and there is generally no provision for challenging unconstitutional omissions by legislation and the executive. There are, however, some situations in which they may indirectly evaluate the constitutionality of legislative omissions, as when the constitution contains provision for a time limit on enacting legislation, when the parliament has made an omission in drafting a law which violates the constitutional provisions, or when a law grants favours to certain groups while excluding others, thereby violating the equal protection clause of the constitution. The control of constitutionality of normative acts can be either preventive or repressive, depending on whether it is implemented before or after the promulgation of the law or other enactment being challenged. In most countries in the region the constitutional courts provide only repressive control, although in Hungary and Poland the courts are competent to perform both preventive and repressive norm control, while in Romania the court's jurisdiction is limited to preventive norm control. Most countries are wary of vesting constitutional courts with preventive norm control because of the danger of their becoming too involved in the day-to-day political debate, but Mr. Cvetkovski points out certain advantages of such control. If combined with a short time limit it can provide early clarification of a constitutional issue, secondly it avoids the problems arising if a law that has been in force for some years is declared to be unconstitutional, and thirdly it may help preserve the prestige of the legislation. Its disadvantages include the difficulty of ascertaining the actual and potential consequences of a norm without the empirical experience of the administration and enforcement of the law, the desirability of a certain distance from the day-to-day arguments surrounding the political process of legislation, the possible effects of changing social and economic conditions, and the danger of placing obstacles in the way of rapid reactions to acute situations. In the case of repressive norm control, this can be either abstract or concrete. The former is initiated by the supreme state organs in order to protect abstract constitutional order and the latter is initiated by ordinary courts, administrative authorities or by individuals. Constitutional courts cannot directly oblige the legislature and executive to pass a new law and this remains a matter of legislative and executive political responsibility. In the case of Poland, the parliament even has the power to dismiss a constitutional court decision by a special majority of votes, which means that the last word lies with the legislature. As the current constitutions of Central and Eastern European countries are newly adopted and differ significantly from the previous ones, the courts' interpretative functions should ensure a degree of unification in the application of the constitution. Some countries (Bulgaria, Hungary, Poland, Slovakia and Russia) provide for the constitutional courts' decisions to have a binding role on the constitutions. While their decisions inevitably have an influence on the actions of public bodies, they do not set criteria for political behaviour, which depends rather on the overall political culture and traditions of the society. All constitutions except that of Belarus, provide for the courts to have jurisdiction over conflicts arising from the distribution of responsibilities between different organs and levels in the country, as well for impeachment procedures against the head of state, and for determining the constitutionality of political parties (except in Belarus, Hungary, Russia and Slovakia). All the constitutions studied guarantee individual rights and freedoms and most courts have jurisdiction over complaints of violation of these rights by the constitution. All courts also have some jurisdiction over international agreements and treaties, either directly (Belarus, Bulgaria and Hungary) before the treaty is ratified, or indirectly (Croatia, Czech Republic, Macedonia, Romania, Russia and Yugoslavia). In each country the question of who may initiate proceedings of norm control is of central importance and is usually regulated by the constitution itself. There are three main possibilities: statutory organs, normal courts and private individuals and the limitations on each of these is discussed in the report. Most courts are limited in their rights to institute ex officio a full-scale review of a point of law, and such rights as they do have rarely been used. In most countries courts' decisions do not have any binding force but must be approved by parliament or impose on parliament the obligation to bring the relevant law into conformity within a certain period. As a result, the courts' position is generally weaker than in other countries in Europe, with parliament remaining the supreme body. In the case of preventive norm control a finding of unconstitutionality may act to suspend the law and or to refer it back to the legislature, where in countries such as Romania it may even be overturned by a two-thirds majority. In repressive norm control a finding of unconstitutionality generally serves to take the relevant law out of legal force from the day of publication of the decision or from another date fixed by the court. If the law is annulled retrospectively this may or may not bring decisions of criminal courts under review, depending on the provisions laid down in the relevant constitution. In cases relating to conflicts of competencies the courts' decisions tend to be declaratory and so have a binding effect inter partes. In the case of a review of an individual act, decisions generally become effective primarily inter partes but is the individual act has been based on an unconstitutional generally binding normative act of the legislature or executive, the findings has quasi-legal effect as it automatically initiates special proceedings in which the law or other regulation is to be annulled or abrogated with effect erga omnes. This wards off further application of the law and thus further violations of individual constitutional rights, but also discourages further constitutional complaints against the same law. Thus the success of one individual's complaint extends to everyone else whose rights have equally been or might have been violated by the respective law. As the body whose act is repealed is obliged to adopt another act and in doing so is bound by the legal position of the constitutional court on the violation of constitutionally guaranteed freedoms and rights of the complainant, in this situation the decision of the constitutional court has the force of a precedent.

[Summary of the reorganization and merger of the Illinois Department of the Lottery, the Illinois Liquor Control Commission, and the Illinois Racing Board with the Illinois Department of Revenue, pursuant to Executive Order 9, which took effect on June 1, 2003]

In accordance with 15-ILCS 15/11, from Chapter 127, paragraph 1811, the following report is offered to summarize the reorganization of the Department of the Lottery, the Liquor Control Commission, and the Illinois Racing Board merger with the Department of Revenue, pursuant to Executive Order 9, which took effect on June 1, 2003. As part of the governor's ongoing effort to streamline state government and improve efficiency, the consolidation eliminated duplication by integrating administrative functions of the agencies with the Department of Revenue. The change resulted in savings of $3 million on an annual basis from 29 fewer positions and a reduction of leased office space at 7 Lottery locations throughout the state. Streamlined operations were achieved by merging human resource management, procurement, accounting, information technology, and other administrative support services. In addition, Lottery headquarters in Springfield and Chicago, as well as sales district office locations throughout the state were merged with existing Department of Revenue offices, significantly reducing state lease costs. Core functions of the Lottery, Liquor Control Commission, and Racing Board remain intact, and the boards and commission that oversee these entities retain their regulatory responsibilities. The department is considering recommending "clean-up" legislation to replace statutory references to the "Department of the Lottery" with the "Division of the Lottery" or "Department of Revenue Division of the Lottery".