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Assuming that the relations between the Local Authority and their Public Analyst are, as regards fixity of tenure, established on a satisfactory basis, there remain some very important points to be discussed, namely, the duties of that officer, the conditions under which he works, and his relations to his colleagues on the staff. These are matters which, so far as we know, have never previously been dealt with in print, are only partially regulated by law, and are not settled by any uniformity of practice on the part of Local Authorities.

The Macau Special Administrative Region (MSAR) of the People’s Republic of China (PRC) has a unique identity. This study is based on a long period of research undertaken between 1995 and 2014. Permanent residents, the Chinese of Macau and all other MSAR residents constitute a body of model “citizens” which makes their legal identity understandable in the MSAR’s present social and economic context. Macau’s legal identity is based on centuries of trade and commerce. In Article 5 of the first chapter (I-5) of the MSAR’s Basic Law, the “way of life” in Macau’s society and economy are recognized as part of the MSAR’s legal framework. However, social change may play an important role in Macau’s development. The purpose of this paper is to look at the legal corpus as though it was a physical body with rights and duties, but also capabilities based on the nationality and residence statuses of its citizens, its companies and other entities (which will be studied more specifically in following articles).

This study has used the combined approaches of fieldwork carried out between 2010 and 2015, interviews, and questionnaires.

Way of life and the concept of One Country, Two Systems are key points that contribute to Macau’s contemporary identity. Way of life in the Basic Law constitutes a complex matrix formulation based on a series of particular facts and cultural traits, which leads to a better legal definition of important concepts such as nationality and residency in the particular case of Macau. The Basic Law is the constitutional law of the MSAR, but “Chineseness” still dominates the locals’ identity from day to day. More than 65 percent of the interviewees in the survey asserted their “Chineseness.” However, both Chinese and Portuguese, will continue to be official languages of Macau until 2049. The MSAR’s Chinese society speaks Cantonese and increasingly Putonghua, but it does not seem concerned by communicating using the Portuguese language. Clayton’s thesis emphasized the “unique cultural identity” of the MSAR and wrote that what made the Chinese of Macau “different from other Chinese, is the existence of a Portuguese state on Chinese soil.” Portuguese cultural tolerance is not mentioned, but it is a historical fact that has influenced Macau’s legal identity. The MSAR’s government has done its best to harmonize Macau’s multicultural society and it has particularly protected the Sino-Portuguese way of life in Macau.

To apply the law and maintain the existing harmony in its society and economy, legal actions have had to be taken by the Macau government and courts. The courts of the MSAR are structured in three levels and have final powers of adjudication, except in very narrow political areas. The judicial system includes the following courts, from the highest to the lowest: the Court of Final Appeal, the Court of Second Instance and the Court of First Instance (Tribunal de Primeira Instância).

This research is unique inasmuch as studies of legal identities focussed on large regions such as the MSAR of China are rare.

Many laws have been derived from the religions' legislations and lots of them have not the capability of uniqueness and publicity, due to variety of reasons, especially at the level of countries. But the spirit of legislations is the same and unique in all religions and it is the Tariqah (Sufi path), Sufism, mysticism and ethical beliefs that have been stable and unchangeable for millennia, and wisdom has accepted and accepts them in all times and locations. Thus, if the international public law to be defined and designed upon the base of the unique religions' spirit, we will reach to a unique law with most publicity. The purpose of this paper is to survey the subjects of Islamic public international law, and extend Islamic jurisprudence decisions from a theosophical point of view over the field of international law.

The paper explores the foundation of public international law from the theosophy approach of Islamic Sufism and mysticism.

By raising 38 principles, the author proposes basic principles of important public international law subjects to prepare a backbone for recompilation of new law in this subject matter.

Comparative researches in other religions' gnosticism will be helpful.

Delicateness, truthfulness, and righteousness of Islamic Sufism, may turn the attentions of scholars and researchers to this viewpoint, and a new set of laws to be codified.

Public international law scholars have not touched the topic from a Sufi viewpoint. This paper opens new challenging arena.

The position of these Irish agitators is illogical and untenable; the remedy they propose is no remedy at all – nevertheless they are talking about the tenure of land and the right to land; and thus a question of worldwide importance is coming to the front.³

Section 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions of the Act, including Part IIA thereof. According to the Revised Proposals on Tax Avoidance and section 103 of the Income Tax Act 58 of 1962 (Revised Proposals) the rationale behind the insertion of section 80A(c)(ii) was to reinforce the modern approach to the interpretation of tax statutes “in order to find the meaning that harmonizes the wording, object, spirit and purpose of the provisions of the Income Tax Act”. The objective of this article is to examine the rationale behind section 80A(c)(ii) of the Act.

In recent years, traditional legal systems have been increasingly challenged by the rapid and wide-ranging changes induced by modern technology and science which constantly transform our economies and societies. The rise of a new type of scholarship in contemporary legal thought can be understood in the light of the growing disjunction between the traditional methods of law dealing with social problems and the overall pragmatic spirit of the globalized economies. The intrinsic conservatism of traditional law is sometimes (more or less explicitly) accused of being inadequate to cope with the problems raised by the application of new technologies and sciences, or worse, of being an impediment to the development of the full potential of the modern economies.

This book is a policy proposal aimed at the democratic left. It is concerned with gradual but radical reform of the socio‐economic system. An integrated policy of industrial and economic democracy, which centres around the establishment of a new sector of employee‐controlled enterprises, is presented. The proposal would retain the mix‐ed economy, but transform it into a much better “mixture”, with increased employee‐power in all sectors. While there is much of enduring value in our liberal western way of life, gross inequalities of wealth and power persist in our society.

Tax compliance involves complying with the tax rules and regulation, which encompasses the filing, reporting and payment of tax. The two aspects of tax non-compliance are tax evasion and tax avoidance. While the ethicality of tax evasion as an illegal act of reducing tax is clear, the consensus regarding the morality of tax avoidance as a legal act of minimizing tax is mixed. This chapter will discuss the ethical perspective of tax (non)compliance.

We approach this topic by discussing the two important terms of tax non-compliance namely tax evasion and tax avoidance from the ethical point of view. The tax evasion and tax avoidance were critically evaluated to justify whether it is ethical or not. The tax non-compliance is also associated to the corporate governance which if do effectively help to protect the interest of larger stakeholder.

In a nutshell, tax non-compliance such as tax avoidance and tax evasion is unethical act and these acts of non-compliance go against the spirit of contemporary corporate governance which sought to protect the interest of the stakeholders.

Tax non-compliance could enhance shareholders wealth (in terms of reduced tax); it affects the distribution of wealth (public benefits financed by tax revenues) among the society at large as another stakeholder affected by such act. Future research may be conduct to investigate this to the larger sample.

Firms should avoid engaging in non-compliance activities such as engaging in tax evasion and aggressive tax avoidance as part of its social obligation to the society in line with the spirit espoused in the contemporary corporate governance.

This paper argues that tax non-compliance is unethical and highlights the importance of having efficient corporate governance for larger stakeholder’s interest.

The economic science is again in a crisis and a new solution prolegomena to any future study in economics, finance and other social sciences has just been published by the International Institute of Social Economics in care of the MCB University Press in England. The roots of the major financial and economic problems of our time lie in an open conflict between theory and practice. In the 1930s and before the conflict was between classical theory and given realities. In the 1990s the conflict appears between the now prevailing modern, Keynesian theory and the actual realities. In addition during the twentieth century a great argument developed between the two schools of thought, argument which is not yet settled. In one sentence, the prolegomena tried and was successful to solve the conflict between theory and practice and the big doctrinal dispute of the twentieth century. It was a struggle of research and observation over half a century between 1947 and 1997.

There is hardly any other field of knowledge where there is more conflict or controversy between ideas and solutions proposed by theoreticians and statesmen than in politics. To date, adequate methodological tools have not been developed which enable the truth or validity of the liberal or conservative approaches to be tested. A new research programme using a simultaneous equilibrium versus disequilibrium approach is proposed which has full application in politics as well as in economics and the social sciences. This research programme shows the organic relationship between society, state, economy, money and form of government, and thus leads to a methodological unification of all the social sciences, to a new principia politica.