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The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention (Series on International Taxation)
by David Orzechowski-ZölzerAlthough rules on the allocation of taxing rights for fees for technical services have been provided for in bilateral tax treaties by African, Asian, and South American countries for decades, it was only in the 2017 update that the UN Model Tax Treaty included Article 12A on the matter, thus suggesting its inclusion in the tax treaty network of its Member States. Consequently, from a cross-border perspective, the interpretation of Article 12A is of great importance for both taxpayers and tax authorities. This book presents the first comprehensive analysis of the scope of technical services in comparison to ordinary (non-technical) services and the differentiation between Article 12A and other allocation rules of the UN Model. The book’s analysis focuses on the interpretation of the concept of technical services by examining the historical evolution of Article 12 of the OECD and UN Models and the systematic context in which it is embedded. Aspects of this analysis examined include the following: the base-erosion principle as justification for establishing source taxing rights without the physical presence of the service provider in the state in which fees for technical services arise; whether the term ‘technical’ is sufficiently defined in the Commentaries to the UN Model or whether it shall be ascribed a different meaning to increase legal certainty for tax authorities and taxpayers; relevance of the OECD Model and its Commentaries as the basis for the UN Model and its Commentaries; rules of precedence concerning the application of Article 12A in relation to the other allocation rules of the UN Model; the connection between royalties and fees for technical services; application of Article 12A UN Model to challenges arising from the digitalized economy; and the allocation of taxing rights for fees for technical services rendered in a third state. Tax treaties of selected African countries are examined, as these countries were the earliest adopters of the concept of fees for technical services into their tax treaty network. The book also provides an overview of literature and jurisprudence on country practices in Brazil, India, and other countries, as well as relevant documents of international organizations. This book provides practitioners, government officials, and academics with a deep understanding of the interpretation and application of Article 12A UN Model. It will prove of great value in preparing for tax treaty negotiations and also in informing and advising enterprises that intend to conduct business in developing countries through the provision of specialized services.
Protecting the Last Frontier: Space Mining and Environmental Sustainability (Aerospace Law and Policy Series)
by Gabrielle LeterreAerospace Law and Policy Series Space resource activities—better known as “space mining”—is the next step in humankind’s utilization of outer space. Previous space activities have belatedly caused us to realize that fragile environments do not end with Earth’s atmosphere. Today, the most striking problem is the agglomeration and increasing generation of nonfunctional space objects (space debris) in orbit. Tomorrow, with the development of new space activities, unanticipated environmental problems will arise beyond Earth orbit. This book seeks to anticipate the inevitable legal framework that will need to be put in place and, in particular, considers the necessity to create legal standards to support the environmental sustainability of space resource activities. To that end, the book assesses the efficiency of existing space law in addressing environmental threats and reflects on the potential contribution international environmental law can offer. The array of applicable mechanisms considered includes a detailed examination of the following: what kind of environmental problems may arise from space resource activities; which norms of international law are relevant in addressing these threats within the framework of sustainability; the United Nations Space Treaties; domestic space legislations that directly address space resource activities or that are particularly significant from an environmental perspective; and soft law, especially instruments and guidelines from international organizations acting in the space sector, such as the United Nations Committee on the Peaceful Uses of Outer Space (COPUOS) and the Committee on Space Research (COSPAR). Contrary to a common idea, space resources—such as the ones found in situ on celestial bodies—are limited and need to be managed rationally. It is indubitable that activities beyond Earth orbit will have an impact on the surrounding environment, raising a host of potential issues, which go beyond the question of debris, such as contamination and the risk of overexploitation. Ultimately, this book drafts the roadmap for the environmentally sustainable exploitation of space resources from a legal standpoint and proposes a sustainability framework articulated around a set of standards. Concerned lawyers and policymakers worldwide will greatly appreciate the book’s set of objective standards and concrete measures. This practical approach, which includes the comprehensive review of instruments governing space activities, will lead them to navigate with assurance the different normative levels of legal action for astro-environmentalism.
Regulating Competition in the EU
by Bent Ole Gram Mortensen Michael Steinicke Pernille Wegener Jessen Karsten Engsig SorensenThis revised and updated edition of a basic sourcebook and practice guide in EU competition law retains the first edition’s significantly broader perspective on EU competition law than most books in the field. It explains not only the traditional areas of competition law but also aspects of competition law that are of particular importance to practitioners. With its comprehensive overview of relevant provisions related to competition, among others, the authors shed clear light on the following topics and the interplay between these different areas of competition law: the prohibition of agreements which restrict competition; the prohibition of abuse of dominant position; the rules on merger control; the prohibition of State aid; the liberalised sectors such as energy supply, transport, postal services, and telecommunications; and the rules on public procurement. The chapters integrate an extensive number of sources, including new acts, new decisions and judgments, and new Commission guidelines, that help guide the interpretation of the underlying Treaty provisions. With its enhanced view of EU competition policy, regulation, and enforcement and its emphasAis on specific industry sectors, this book offers an unusually thorough view of aspects of competition law which play an essential role in regulating the conduct of undertakings and public authorities in the market. This new edition will continue to be of special value to any lawyer, policymaker, or scholar active in European competition law.
A European Central Bank Standing Guard over a European Currency Union (International Banking and Finance Law Series #38)
by Jan MeyersIn this year of the euro’s 25th anniversary, the book revisits the architecture of the European currency union as it continues to evolve and faces today’s concurrent challenges posed by its members’ high and diverging government debt levels, debt sustainability concerns, and the considerable public expenditures, investments and reforms needed in particular to address climate change and the green transition. Key components reviewed include the single monetary policy for the eurozone; the common rules and processes for keeping a measure of discipline and orderliness in the members’ economic and budgetary policies; the containment of financial fragmentation within the eurozone; and stability support for members under financial stress. The book focuses on the central role of the European Central Bank (ECB) and considers such issues as: how the ECB has defined its monetary policy mandate and calibrated its actions within the matrix of broadly worded objectives and constraints set by the EU Treaties; the possible tensions and trade-offs between the ECB’s primary mission of inflation control and the episodic need to avert risks to financial stability, contain financial fragmentation and preserve the cohesion of the European currency union; the difficulties of a single monetary policy interacting with the relative heterogeneity of economic characteristics and national fiscal policies across the eurozone; the ECB’s possible role in supporting the transition to a lower-carbon economy; and how judicial review by the European Court of Justice has to contend with the complexities and inherent uncertainties of monetary analysis and the ECB’s need of a broad margin of policy judgment. As part of the EU’s incomplete economic and monetary union, the currency union remains a work in progress. The challenges and choices at hand present serious legal questions that cannot be viewed in isolation from the economic and political issues—a kind of 3D combination puzzle to be solved.
Aggrieved Taxpayers versus Tax Authorities
by Naoki Matsuda<span style="font-size:11.0pt;color:black;mso-themecolor: text1">National tax authorities often find that improving taxpayers’ access to justice tends to increase the number of tax disputes, giving rise to a need to strike a workable balance between these two challenges. This extraordinarily useful and informative book looks into the status of tax disputes of some representative countries and their historical and recent moves to attain such a balance. The countries highlighted are Japan, the United States (U.S.), the United Kingdom, Australia, and New Zealand, with the European Union represented by Ireland and the Netherlands, from all of which the author makes comparisons of their rules and practices affecting the status of tax disputes and their resolution. <span style="font-size:11.0pt;color:black;mso-themecolor: text1">Through his analysis, the author identifies common factors that significantly work toward increasing or decreasing the number of tax disputes in a country: tax structure; tax audit; compliance level; modes of tax dispute settlement; level of taxpayers’ burden; power and performance of reviewing bodies; complementary administrative and legal measures for taxpayers; and requirement for and effect of filing tax objections/litigations.<span style="font-size:11.0pt;color:black;mso-themecolor: text1"> <p style="margin-bottom:0cm;margin-bottom:.0001pt;mso-line-height-alt: 10.0pt" class="MsoBodyText"><span style="font-size:11.0pt;color:black;mso-themecolor: text1">After having summarized how those factors are at work in those countries, the final chapter delineates reform options to strike a workable balance between the two challenges. <p style="margin-bottom:0cm;margin-bottom:.0001pt;mso-line-height-alt: 10.0pt" class="MsoBodyText"><span style="font-size:11.0pt;color:black;mso-themecolor: text1"> In its extraction/analysis of highly disputed themes (e.g., in the case of the U.S., penalties, collection due process, innocent spouse relief, gross income, trade or business expenses), its identification of key factors that affect the number of tax disputes, and its cross-country comparison of how those factors are at work in tax law, procedures governing tax objections/litigations, etc., this is the first book to address in depth the issue of how some types of tax provisions are disputed more frequently than others. It will be of inestimable value to tax professionals and tax authorities in pursuing fairness and speedy resolution of tax disputes.
Traditional Indian Virtue Ethics for Today: An East-West Dialogue (Palgrave Studies in Comparative East-West Philosophy)
by Amita Chatterjee Sitansu S. Chakravarti Ananda Chakravarti Lisa WiddisonWorking in the tradition of world philosophy, this book puts Western virtue ethics in conversation with traditional Indian philosophies. The book begins with a contribution from Michael Slote on ‘World Philosophy: The Importance of India,’ which is followed by contributions covering metaethical topics such as the relationship between Western virtue ethics and various Indian philosophical traditions, and applied topics such as environmental ethics, business ethics, ethics and science, and moral psychology. Contributors include scholars working in both North America and India.
Aesthetics of Law: From Methodology to Manifestations (Law and Visual Jurisprudence #14)
by Kamil Zeidler Joanna KamieńThe aesthetics of law deals with the relationship between law and beauty by searching for aesthetic values in the law itself (an internal perspective), by finding material related to law in art and culture (an external perspective), and, lastly, by demonstrating the impact of legal norms on what can be broadly understood as beauty (law as a tool of aestheticization). Regarding all these phenomena, the aesthetics of law ultimately allows us to see the law more clearly and more profoundly. What is more, the law does not function, nor has it ever functioned, separately from its means of expression, which are incontrovertibly subject to aesthetic interpretation. If we think about law in this way, perceiving not only the message, but also the manner in which it is conveyed, the whole set of means and tools used, the perfection and beauty of the form, then we will see art in it. After all, the widely known and still applicable ancient maxim ius est ars boni et aequi equates law and art. This alone should be an argument for aesthetic reflection on the law, a field of endeavour that should never have been abandoned. The book’s twenty-three chapters, written by scholars from various countries and three continents, are thematically diverse. In them we present the manifestations of the aesthetics of law from an external perspective. If we accept a definition of the concept of law that is as broad as possible, not only as a synonym of a certain formalized normative system, but also including the process of its creation (legislation), its application and interpretation (jurisprudence), and even teaching on and research into it (doctrine), we can identify a wealth of aesthetic references in the law. A broadly understood aesthetics of law, approached solely from an external perspective, covers such disciplines as law and literature, the aesthetics of legal rhetoric, the trial as performance, the aesthetics ofcourthouse architecture, law in the fine arts, law in film, law and music, pictorial law, symbols of the law and legal symbols, symbols of the state and power, legal archaeology etc. The field of research is, therefore, wide. In addition to topics traditionally and obviously associated with the aesthetics of law, such as law and literature, law in the fine arts, and court rhetoric, there are chapters on e.g. legal ethics and trademarks. All authors share the belief that beauty in law is important, even when it is hidden in a caricature. Further, they argue for restoring the aesthetics of law to its proper place in philosophical and legal discourse, as doing so would yield a host of benefits for the addressees of law.
Biodiversity Laws, Policies and Science in Europe, the United States and China
by Tianbao Qin Maria Vittoria Ferroni Giovanni Antonelli Alex ErwinThis book offers an in-depth analysis of and multidisciplinary insights into the latest trends in biodiversity laws, policies and science in Europe, the United States, and China. The loss of biodiversity and degradation of ecosystems continues at an alarming rate, harming people, the economy, and the climate. As biodiversity cannot be meaningfully addressed by any single field, a multidisciplinary approach is needed to attain a better understanding of its complexity and to identify prevention and protection systems. Each chapter addresses a specific aspect of biodiversity. Taken together, they provide an innovative exploration of the various facets of biodiversity from the perspectives of law, the social sciences and natural sciences. As such, the book offers an essential theoretical and practical guide for academics, experts, policymakers, and students alike.
Embryonic Stem Cells and the Law: Crafting A Humane System of Regulation
by Joshua WeiserThis book deals with the research and use of embryonic stem cells to combat a number of diseases and the legal limitations, arising mostly from bioethical concerns regarding human life. Using the New Haven problem and policy-oriented method of jurisprudence, the author thoroughly explains the scientific and technological parameters and promise of this medical innovation and its alternatives as well as the conflicting claims and past decisions regarding its legal and moral acceptability in international and comparative perspective. International law, EU and regional human rights law, as well as individual countries’ laws across the globe are covered, ending with American law on the federal and state levels. The book concludes with a recommendation of humane regulation, and a draft federal statute as a model form of regulation that would allow the beneficial research and use of this technology.
The Evolution of International Criminal Procedure: From Nuremberg and Tokyo to the International Criminal Court (Routledge Studies in Law, Rights and Justice)
by Giovanni ChiariniThis book examines the evolution of international criminal procedure from the 1945–1946 Nuremberg and Tokyo trials to the present period. It is largely based on a normative-jurisprudential approach to the procedural rules, comparing both norms and case law of the relevant courts and tribunals. The book shows the possibility of classifying “international criminal procedure” as an autonomous concept and field of study, which is constantly evolving due to the interaction of different legal cultures that characterizes this subject matter and is derived from the varied procedures as established in both statutory law and jurisprudence. Far from being an autonomous entity, international criminal procedure now represents a great compromise between the legal traditions of different ICC member States. What emerges is the historical evolution of an international criminal procedure with a unique identity, a very real “third way” between the traditional dichotomy of common law and civil law, between the Anglo-Saxon and the European Roman Law-oriented legal traditions. The book will be of interest to academics, scholars, and researchers working in the areas of international criminal law, comparative law, criminal procedure, and legal history, as well as judges and international legal professionals.
How Free Are We?: Conversations from the Free Will Show
by Taylor W. Cyr Matthew T. FlummerFree will comes up in everyday conversations all the time. "She did that of her own free will." "He could have done something else instead." "It's my choice." "That's up to you." How we think about free will-and the closely-related concept of moral responsibility-is essential to how we think about our lives. We frequently praise and blame each other, and ourselves, for the choices we make, believing that this is appropriate because the person we're holding responsible possesses free will. But what does it mean to have free will? Do any of us have it at all? If so, then how much? These and related questions are at the heart of debates about free will in philosophy. How Free Are We? contains a collection of edited interviews from The Free Will Show, a podcast by the philosophers Taylor W. Cyr and Matthew T. Flummer, highlighting recent developments on the topic. In an accessible and conversational format, a variety of scholars introduce the main issues and arguments in the free will debate, including various apparent threats to free will-such as fatalism, foreknowledge, and determinism-as well as the Consequence Argument, and the problem of luck. After building this foundation, later interviews introduce main positions and questions in debates surrounding free will, including several varieties of libertarianism, compatibilism, a version of free will scepticism, and others that do not fit neatly into any of these categories. With original introductions, bibliographies, and suggestions for further reading to accompany each interview, in addition to an afterward and a glossary of terms, How Free Are We? serves as a primer for those seeking an introduction to the topic and a window into what leading philosophers are currently thinking about and debating in this field.
Women's Property Rights Under CEDAW
by Jos? E. Alvarez Judith BauderThe gender gap with respect to wealth and property is a chasm. For over 40 years, the leading international treaty body on women's rights, the Committee on the Elimination of All Forms of Discrimination Against Women (the CEDAW Committee), has been generating jurisprudence interpreting CEDAW's obligations that states protect the equal rights of women in relationships; family rights, including inheritance; rights to land, adequate housing, financial credit, social benefits, intellectual property, and other economic rights dependent on equal access to justice. This book uses the CEDAW Committee's own texts: its General Recommendations, Views in response to communications, Concluding Observations in response to State reports, and Reports on Inquiries. The book finds that CEDAW's vision of what it means for women to have equal rights to property is dramatically different from what many scholars consider to be the leading source of "the international law of property," namely the case law generated on behalf of foreign investors' property under the international investment regime. CEDAW's vision is also more far-reaching and nuanced than the gender equality approaches followed by international financial institutions like the World Bank, whose gender equality rhetoric exceeds its actual on-the-ground development efforts. While CEDAW's property rights converge with those protected under other international human rights regimes, they remain unique in addressing the underlying patriarchal structures, stereotypes, and forms of intersectional discrimination that have undermined the fundamental rights of women and girls and led to their continued impoverishment all around the world. This book concludes that CEDAW's re-engendering of property--although a flawed and evolving work in progress--has the potential to be transformative for the half of the planet who is more likely to be treated as property than to have any.
Women's Property Rights Under CEDAW
by Jos? E. Alvarez Judith BauderThe gender gap with respect to wealth and property is a chasm. For over 40 years, the leading international treaty body on women's rights, the Committee on the Elimination of All Forms of Discrimination Against Women (the CEDAW Committee), has been generating jurisprudence interpreting CEDAW's obligations that states protect the equal rights of women in relationships; family rights, including inheritance; rights to land, adequate housing, financial credit, social benefits, intellectual property, and other economic rights dependent on equal access to justice. This book uses the CEDAW Committee's own texts: its General Recommendations, Views in response to communications, Concluding Observations in response to State reports, and Reports on Inquiries. The book finds that CEDAW's vision of what it means for women to have equal rights to property is dramatically different from what many scholars consider to be the leading source of "the international law of property," namely the case law generated on behalf of foreign investors' property under the international investment regime. CEDAW's vision is also more far-reaching and nuanced than the gender equality approaches followed by international financial institutions like the World Bank, whose gender equality rhetoric exceeds its actual on-the-ground development efforts. While CEDAW's property rights converge with those protected under other international human rights regimes, they remain unique in addressing the underlying patriarchal structures, stereotypes, and forms of intersectional discrimination that have undermined the fundamental rights of women and girls and led to their continued impoverishment all around the world. This book concludes that CEDAW's re-engendering of property--although a flawed and evolving work in progress--has the potential to be transformative for the half of the planet who is more likely to be treated as property than to have any.
How Free Are We?: Conversations from the Free Will Show
by Taylor W. Cyr Matthew T. FlummerFree will comes up in everyday conversations all the time. "She did that of her own free will." "He could have done something else instead." "It's my choice." "That's up to you." How we think about free will-and the closely-related concept of moral responsibility-is essential to how we think about our lives. We frequently praise and blame each other, and ourselves, for the choices we make, believing that this is appropriate because the person we're holding responsible possesses free will. But what does it mean to have free will? Do any of us have it at all? If so, then how much? These and related questions are at the heart of debates about free will in philosophy. How Free Are We? contains a collection of edited interviews from The Free Will Show, a podcast by the philosophers Taylor W. Cyr and Matthew T. Flummer, highlighting recent developments on the topic. In an accessible and conversational format, a variety of scholars introduce the main issues and arguments in the free will debate, including various apparent threats to free will-such as fatalism, foreknowledge, and determinism-as well as the Consequence Argument, and the problem of luck. After building this foundation, later interviews introduce main positions and questions in debates surrounding free will, including several varieties of libertarianism, compatibilism, a version of free will scepticism, and others that do not fit neatly into any of these categories. With original introductions, bibliographies, and suggestions for further reading to accompany each interview, in addition to an afterward and a glossary of terms, How Free Are We? serves as a primer for those seeking an introduction to the topic and a window into what leading philosophers are currently thinking about and debating in this field.
Brain Science for Lawyers, Judges, and Policymakers
by Morris B. Hoffman Francis X. Shen Owen D. Jones Jeffrey D. Schall Anthony D. WagnerBrain science in the form of neuroscientific evidence now appears frequently in courtrooms and policy discussions alike. Many legal issues are at stake, such as how to separate the best uses of brain science information from those that are potentially biasing or misleading. It is crucial to evaluate brain science evidence in light of relevant legal standards (such as the Daubert and Frye Rules). Brain Science for Lawyers, Judges, and Policymakers responds to this rapidly changing legal landscape, providing a user-friendly introduction to the fundamentals of neuroscience for lawyers, advocates, judges, legal academics, and policymakers. It features detailed but clear illustrations, as well as a comprehensive and accessible overview of developments in legally relevant neuroscience. Readers will learn brain science terms, how to understand and discuss brain structure and function in legally relevant contexts, and how to avoid over- or under-interpreting neuroscientific evidence. The book begins with a survey of the kinds of litigation, legislation, and regulation where neuroscience is currently being used. It provides accessible descriptions of basic brain anatomy and brain function as well as an overview of how modern technologies can reveal the brain structures and brain functions of individuals. It finishes with cautions and limitations, including timely and thought-provoking observations about where the future of neurolaw might lead. Throughout, the authors offer clear and concise guidance on understanding both the promise and the limitations of using brain science in law and policymaking.
Buddhism in Court: Religion, Law, and Jurisdiction in China
by Cuilan LiuWhat happens to Buddhist monks and nuns who commit crimes? Buddhism in Court is the first book to uncover an important, yet long-overlooked, Buddhist campaign for clerical legal privileges that aim to exempt monks and nuns from being tried and punished in the government courts. Liu reveals the campaign's origins in Indian Buddhism and how Chinese Buddhists' engagement reshaped Buddhism's place in the jurisdictional landscape in China from the fourth century to the present. Drawing on Buddhist monastic law texts, archives, court documents, Chinese laws, official histories, law case books, institutional announcements, and private writings circulated on social media, Buddhism in Court traces the legacy of the campaign for clerical legal privileges from its origin in India to its transformation in China and its continuing impact in the Chinese courtroom to the present day. Diverting from the dynasty-centered approach to studying religion, law, and history in China, Buddhism in Court expands our understanding of this legacy of early Chinese Buddhism and challenges the notion that the transition between imperial and post-imperial China was marked only by disruption.
Brain Science for Lawyers, Judges, and Policymakers
by Morris B. Hoffman Francis X. Shen Owen D. Jones Jeffrey D. Schall Anthony D. WagnerBrain science in the form of neuroscientific evidence now appears frequently in courtrooms and policy discussions alike. Many legal issues are at stake, such as how to separate the best uses of brain science information from those that are potentially biasing or misleading. It is crucial to evaluate brain science evidence in light of relevant legal standards (such as the Daubert and Frye Rules). Brain Science for Lawyers, Judges, and Policymakers responds to this rapidly changing legal landscape, providing a user-friendly introduction to the fundamentals of neuroscience for lawyers, advocates, judges, legal academics, and policymakers. It features detailed but clear illustrations, as well as a comprehensive and accessible overview of developments in legally relevant neuroscience. Readers will learn brain science terms, how to understand and discuss brain structure and function in legally relevant contexts, and how to avoid over- or under-interpreting neuroscientific evidence. The book begins with a survey of the kinds of litigation, legislation, and regulation where neuroscience is currently being used. It provides accessible descriptions of basic brain anatomy and brain function as well as an overview of how modern technologies can reveal the brain structures and brain functions of individuals. It finishes with cautions and limitations, including timely and thought-provoking observations about where the future of neurolaw might lead. Throughout, the authors offer clear and concise guidance on understanding both the promise and the limitations of using brain science in law and policymaking.
Buddhism in Court: Religion, Law, and Jurisdiction in China
by Cuilan LiuWhat happens to Buddhist monks and nuns who commit crimes? Buddhism in Court is the first book to uncover an important, yet long-overlooked, Buddhist campaign for clerical legal privileges that aim to exempt monks and nuns from being tried and punished in the government courts. Liu reveals the campaign's origins in Indian Buddhism and how Chinese Buddhists' engagement reshaped Buddhism's place in the jurisdictional landscape in China from the fourth century to the present. Drawing on Buddhist monastic law texts, archives, court documents, Chinese laws, official histories, law case books, institutional announcements, and private writings circulated on social media, Buddhism in Court traces the legacy of the campaign for clerical legal privileges from its origin in India to its transformation in China and its continuing impact in the Chinese courtroom to the present day. Diverting from the dynasty-centered approach to studying religion, law, and history in China, Buddhism in Court expands our understanding of this legacy of early Chinese Buddhism and challenges the notion that the transition between imperial and post-imperial China was marked only by disruption.
Systemic: How Racism Is Making Us Ill
by Dr Layal LiverpoolRacism is a public health crisis – and we can do something about it. 'A work of towering importance that will undoubtedly change science and save lives, but it will also change the way you see yourself and the people around you' Chris van Tulleken, author of Ultra-Processed PeopleA ground-breaking investigation into how racism corrodes science and medicine – leading to worse treatment for everyone.What can you do when science and medicine are as biased as the society they treat? Black and Asian patients in the UK wait nearly a week longer for a cancer diagnosis and globally, people of colour are not only more likely to die while giving birth, they are also more likely to die while being born – or soon afterwards. In Systemic, science journalist Layal Liverpool unearths the shocking facts behind the health threat of racism, and when a scientific bias is this pronounced, it results in worse treatment for everyone. We are collectively more ill, medical research is held back and our potential for scientific discoveries is reduced.But there is hope for a cure – practical solutions that we can implement to heal our world. Individuals can learn to advocate for themselves and others with scientifically backed data in the face of structural prejudice. Governments can enact policies aimed at tackling systemic inequities on a national level. Drawing on years of research, interviews and cutting-edge data from across the world, Systemic is a clarion call for a healthier world for us all.'A groundbreaking, brilliantly argued book that debunks the myth that illness is the great equaliser' Siddhartha Mukherjee, Pulitzer Prize winning-author of The Emperor of All Maladies and The Song of the Cell'Liverpool is a wonderful researcher and this shines through in her writing. Systemic provides a powerful examination on racism in healthcare' Annabel Sowemimo, author of Divided
Sustainable Innovation Reporting and Emerging Technologies: Promoting Accountability Through Artificial Intelligence, Blockchain, and the Internet of Things (Emerald Studies in Sustainable Innovation Management)
by Gennaro MaioneAt first glance, accountability and innovation seem to contradict one another. However, these seemingly opposing forces may complement one another in pursuing sustainable innovation reporting. Maione takes the reader on an enlightening journey structured around three central research questions: delving into the historical evolution of accounting, the challenges and opportunities in sustainable innovation reporting, and the potential collaborative paths for scholars and practitioners in the field. In such a conceptual exploration, Sustainable Innovation Reporting and Emerging Technologies stimulates thoughtful reflection and transformative action in accounting and sustainability. Advocating for a revised understanding of accounting that transcends its traditional role as a mere recorder of economic transactions, the book invites readers to engage with the evolving discourse on accountability and emerging technologies, offering a comprehensive and forward-thinking perspective. The Emerald Studies in Sustainable Innovation Management series aims to explore innovation management's advancements in turbulent times, with special attention to the transition towards a sustainable economy. Innovation management is evolving rapidly due to positive phenomena, such as digitalization and the green transition, and negative ones, such as crises and global emergencies.
Sustainable Innovation Reporting and Emerging Technologies: Promoting Accountability Through Artificial Intelligence, Blockchain, and the Internet of Things (Emerald Studies in Sustainable Innovation Management)
by Gennaro MaioneAt first glance, accountability and innovation seem to contradict one another. However, these seemingly opposing forces may complement one another in pursuing sustainable innovation reporting. Maione takes the reader on an enlightening journey structured around three central research questions: delving into the historical evolution of accounting, the challenges and opportunities in sustainable innovation reporting, and the potential collaborative paths for scholars and practitioners in the field. In such a conceptual exploration, Sustainable Innovation Reporting and Emerging Technologies stimulates thoughtful reflection and transformative action in accounting and sustainability. Advocating for a revised understanding of accounting that transcends its traditional role as a mere recorder of economic transactions, the book invites readers to engage with the evolving discourse on accountability and emerging technologies, offering a comprehensive and forward-thinking perspective. The Emerald Studies in Sustainable Innovation Management series aims to explore innovation management's advancements in turbulent times, with special attention to the transition towards a sustainable economy. Innovation management is evolving rapidly due to positive phenomena, such as digitalization and the green transition, and negative ones, such as crises and global emergencies.
Trauma-informed Criminal Justice: Towards a More Compassionate Criminal Justice System
by Katherine J. McLachlanThis book is the first to examine trauma-informed criminal justice responses to the commission of crime and its impact through empathy and humanity. Trauma-informed criminal justice uses compassion to achieve a safer community for everyone. There are three parts: the first examines how adversity, trauma and crime are related. The second focuses on trauma-informed criminal justice responses to people who have offended, victims of crime, and professionals at risk of vicarious trauma. The third focuses on trauma-informed sentencing and compassionate justice through therapeutic jurisprudence and judicial empathy. Each chapter is designed to be a stand-alone resource.
YSEC Yearbook of Socio-Economic Constitutions 2023: Law and the Governance of Artificial Intelligence (YSEC Yearbook of Socio-Economic Constitutions #2023)
by Eduardo Gill-Pedro Andreas MobergArtificial intelligence (AI) has the potential to radically transform our society. It may lead to a massive increase in the capabilities of humankind and allow us to address some of our most intractable challenges. It may also entail profound disruption to structures and processes that have sustained our society over centuries. These developments present a unique challenge to the socio-economic constitutional arrangements which govern our world at national, regional and international level. The deployment of increasingly powerful AI systems, able to function with increasing degree of autonomy, has led to concerns over loss of human control of important societal processes, over the disruption of existing economic, social and legal relationships, and over the empowerment of some societal actors at the expense of others, together with the entrenchment of situations of domination or discrimination. It has also made increasingly clear how tremendous the potential benefits, that these technologies may bring, are to those who successfully develop and deploy them. There is therefore great pressure on governments, international institutions, public authorities, civil society organisations, industry bodies and individual firms to introduce or adapt mechanisms and structures that will avoid the potentially negative outcomes of AI and achieve the positive ones. These mechanisms and structures, which have been given the umbrella term ‘AI governance’, cover a wide range of approaches, from individual firms introducing ethical principles which they volunteer to abide by, to the European Union legislating an AI Act, which will prohibit certain types of AI applications and impose binding obligations on AI developers and deployers. The fast pace of innovation in the development of AI technologies is mirrored by the fast pace of development of the emerging field of AI governance, where traditional legislation by public bodies is complemented with more innovative approaches, such ashybrid and adaptive governance, ethical alignment, governance by design and the creation of regulatory sandboxes. The chapter “AI and Sensitive Personal Data Under the Law Enforcement Directive: Between Operational Efficiency and Legal Necessity” is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.
Sedition: Macaulay to Modi
by Rijul Singh UppalThe liberal use of the sedition law in recent years, mainly by state governments intolerant of dissenting opinion, has provoked justified controversy. After some prominent individuals fell afoul of the law, activists, journalists, lawyers, and jurists took up cudgels on behalf of the victims, and demanded that the law be scrapped, as it belongs to the colonial era. The Supreme Court of India, in May 2022, admitted a host of petitions challenging the law as upheld in Kedar Nath Singh vs Union of India, 1961.The author believes that the fundamental right to free speech is a non-negotiable right in a democratic country, but the law is relevant for countering threats to national security and sovereignty. Examining the trajectory of the sedition law from its introduction by the British colonial power and its subsequent rejection by the Constituent Assembly of India, the author observes that the statute had to be hastily restored by the Provisional Parliament to cope with the challenges posed by communal rioting in many parts of the country, several years after independence. As such, it is pertinent in times of crisis. The current law undeniably needs safeguards against political misuse, but deserves a place on the statute.Print edition not for sale in South Asia (India, Sri Lanka, Nepal, Bangladesh, Pakistan and Bhutan)
Sedition: Macaulay to Modi
by Rijul Singh UppalThe liberal use of the sedition law in recent years, mainly by state governments intolerant of dissenting opinion, has provoked justified controversy. After some prominent individuals fell afoul of the law, activists, journalists, lawyers, and jurists took up cudgels on behalf of the victims, and demanded that the law be scrapped, as it belongs to the colonial era. The Supreme Court of India, in May 2022, admitted a host of petitions challenging the law as upheld in Kedar Nath Singh vs Union of India, 1961.The author believes that the fundamental right to free speech is a non-negotiable right in a democratic country, but the law is relevant for countering threats to national security and sovereignty. Examining the trajectory of the sedition law from its introduction by the British colonial power and its subsequent rejection by the Constituent Assembly of India, the author observes that the statute had to be hastily restored by the Provisional Parliament to cope with the challenges posed by communal rioting in many parts of the country, several years after independence. As such, it is pertinent in times of crisis. The current law undeniably needs safeguards against political misuse, but deserves a place on the statute.Print edition not for sale in South Asia (India, Sri Lanka, Nepal, Bangladesh, Pakistan and Bhutan)