Search results

The purpose of this paper is to generate data on sentencing within a framework that enables clearer understanding of the sentencing policy options.

Descriptive statistics on sentencing, and the relationship of this to principles of sentencing and sub‐types of fraud/organised crime offenders.

Fraud cases seldom attract severe sanctions where, as in the case of frauds against the EU, there are institutional victims and no apparent systemic risk, despite the prevalence and incidence of such frauds and the high value to offenders.

Data on sentencing fraud not readily available, placed within a framework of the purposes and effects of sanctions on different sorts of fraudster.

At a time when the future of the British state pension is being debated events in Australia provide an interesting example of an alternative approach. This article examines the introduction in Australia of the 1992 Superannuation Guarantee Charge Bills (SGC). The article considers the key debates which accompanied the SGC along with the role of the Australian Council of Trade Unions (ACTU), the poverty lobby and employer organisations in the reform process. The Australian model can not simply be transposed to the UK but the politics of reform in this case illustrate the issues of equity, exclusion and social division that are likely to arise.

The purpose of this paper is to highlight, challenge and explain the inequitable treatment of tax and welfare fraudsters in the criminal justice systems of Australia and New Zealand. The authors offer prejudice by way of explanation and suggest that it is also prejudice that restricts the implementation of more equitable processes. A second objective of the study is to highlight the importance of critical tax research as an instrument to agitate for social change.

A survey captures 3,000 respondents’ perceptions of the likelihood that different “types” of people will commit welfare or tax fraud. Using social dominance theory, the authors investigate the extent to which prejudice impacts on attitudes towards those engaged in these fraudulent activities.

The authors find the presence of traditional stereotypes, such as the perception that businessmen are more likely to commit tax fraud and people receiving welfare assistance are more likely to commit fraud. The authors also find strong preferences towards respondents’ own in-group, whereby businessmen, Maori and people receiving welfare assistance believed that their own group was less likely to commit either crime.

Where in-group preference exists among those who construct and enforce the rules relating to investigations, prosecutions and sentencing of tax and welfare fraud, it is perhaps unsurprising that welfare recipients attract less societal support than other groups who have support from their own in-groups that have greater power, resources and influence.

The study highlights the difficulty of social change in the presence of strong in-group preference and prejudice. Cognisance of in-group preference is relevant to the accounting profession where elements of self-regulation remain. In-group preferences may impact on services provided, as well as professional development and education.

This paper aims to consider a more visual approach to property law teaching practices. This will be achieved by exploring the existence of “visual learners” as a student body, evaluating the use of more visual teaching techniques in academic practice, recognising the historic dominance of text in legal education, and examining the potential for heightening visual teaching practices in the teaching of property law.

The paper reviews and analyses some of the available literature on visual pedagogy, and visual approaches to legal education, but also introduces an amount of academic practitioner analysis.

This paper evidences that, rather than focusing on the categorisation of “visual learner”, the modern academic practitioner should use the customary use of more visual stimuli, consequently becoming a more “visual teacher”. This paper demonstrates that these practices, if performed effectively, can impact upon the information literacy of the whole student body. It also proffers a number of suggestions as to how this could be achieved within property law teaching practices.

The paper will provide support for early-career academic practitioners, who are entering a teaching profession in a period of accelerated and continual change, by presenting an overview of pedagogic practices in the area. It will also provide a stimulus for those currently teaching on property law modules and support their transition to a more visual form of teaching practice.

This paper provides a comprehensive overview of visual pedagogy in legal education, and specifically within that of property law, which has not been conducted elsewhere.

The purpose of this paper is to study the production methods and potential of self-help groups (SHGs) for linking to micro, small and medium enterprises (MSME) in the Union Territory of Puducherry region.

The variables for the research work were identified through a literature review relating to SHGs production methods and 251 primary data were collected through the random sample using the survey method. The statistical software of IBM-SPSS was used to analyze the data using the statistical methods of descriptive statistics like frequency analysis simple mean and inferential statistics such as chi-square, correspondence analysis, correlation and ANOVA test.

The majority of SHGs consisting of 49.8% are willing to pay an amount up to Rs. 5,000 if training is provided through MSME organizations, a higher number of SHGs have indicated that they are very much interested in ancillary production activities, 35.5% of SHGs are using no machines and ANOVA test result shows that there is a significant difference between numbers of years of functioning with respect to production activity.

The authors have selected the Union Territory of Puducherry was taken as the sample region of the study due to its high rural poverty levels of 16.9%.

The research study endeavors to study the various production methods and preferences of SHGs and it will be of immense utility to the government, banks, microfinance organizations and other policymakers.

Existing literature reviews are conducted on various problems in service and manufacturing sectors, it is essential to conduct empirical research on an inclusive sector like SHG production activities and preferences in emerging economies like India.

Nobody concerned with political economy can neglect the history of economic doctrines. Structural changes in the economy and society influence economic thinking and, conversely, innovative thought structures and attitudes have almost always forced economic institutions and modes of behaviour to adjust. We learn from the history of economic doctrines how a particular theory emerged and whether, and in which environment, it could take root. We can see how a school evolves out of a common methodological perception and similar techniques of analysis, and how it has to establish itself. The interaction between unresolved problems on the one hand, and the search for better solutions or explanations on the other, leads to a change in paradigma and to the formation of new lines of reasoning. As long as the real world is subject to progress and change scientific search for explanation must out of necessity continue.

From 1782 to 1834, the English social legislation shifted from a safety net devised to deal with emergencies to a social security system implemented to cope with the threat of unemployment and poverty. In the attempt to explain this shift, this chapter concentrates on the changed attitudes toward poverty and power relationships in eighteenth-century British society. Especially, it looks at the role played by eighteenth-century British economic thinkers in elaborating arguments in favor of reducing the most evident asymmetries of power characterizing the period of transition from Mercantilism to the Classical era. To what extent did economic thinkers contribute to creating an environment within which a social legislation aimed at improving the living conditions of the poor as the one established in 1795 could be not only envisaged but also implemented? In doing so, this chapter deals with an aspect often undervalued and/or overlooked by historians of economic thought: namely, the relationship between economic theory and social legislation. If the latter is the institutional framework by which both individual and collective well-being can be achieved the former cannot but assume a fundamental role as a useful abstraction which sheds light on the multifaceted reality in which social policies are proposed, forged, and eventually implemented.

This paper empirically examines the perceived relationship between banking sector performance and FDI inflows, thereby highlighting an underexplored area in the existing literature.

To provide evidence from the South Asian context, this study selected five economies of the same region based on the data availability. A panel dataset, collected from the internationally reliable sources for the period 1998–2017, is analyzed with the help of different econometric techniques, including pooled least squares, fixed effects, generalized least square and two stages least squares.

The results indicate a significant negative relationship between banking sector performance and FDI inflows while demonstrating a significant positive association of inflation and trade openness with FDI inflows Moreover, higher per capita income, which is one of the indicators of a growing economy, exerts a statistically significant positive impact on FDI inflows. Finally, institutional factors have not played a significant role in attracting FDI in the sampled countries.

The results demonstrate a unique outcome from the perspective of the relationship between banking sector performance and FDI inflows, and hence policymakers of the developing countries in general and South Asian countries in particular would benefit from the current study significantly.

The obtained results are original as we have provided comprehensive evidence on the relationship between FDI and banking sector performance in the SAARC context for the first time.