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This chapter generally concerns how elements of liberal democratic constitutional discourse have functioned to normalize emergency and possible state of exception governance during the COVID-19 pandemic. More specifically, the chapter focuses on the transference of legislative power to the executive under conditions of emergency rule and how it is possible for delegated emergency lawmaking to operate beyond the limits of what is constitutionally permissible; thus, triggering a state of exception. The chapter uses the deployment emergency rule during the pandemic in The Bahamas as a case study to show how ambivalence and legal uncertainty were the two principal drivers of the normalization process produced by elements of constitutional discourse, and then further explains how constitutionalism, generally, and in its dysfunctional application, can reinforce the processes normalizing emergency and possible state of exception governance.

The purpose of this paper is to discuss how agency conflicts between people and main government organs affect the combatting ability of white-collar money laundering in an emerging economy.

This paper uses a qualitative design under the philosophy of interpretivism. The case study research strategy is used inductively to investigate how structural limitations affect white-collar money laundering.

This study reveals that serious agency conflicts exist between public and main government organs which are detrimental to the rights of people to enjoy a crime-free society. First agency conflict of people and legislature intensifies as a result of limited understanding of the legislature and failure to take precautionary actions to develop an anti-money laundering and countering the financing of terrorism (AML/CFT) regime with evolving global standards. This delay has resulted in identifying Sri Lanka as a deficient AML/CFT regime twice. The second conflicts arise between people and the executive which is a serious conflict due to misuse of statutory power and failure to perform duties. The independence and integrity of administrative authorities who perform executive functions were inherent problems of implementing a sound AML/CFT regime. Lack of monitoring, nonavailability of an independent audit and inappropriate reporting channels were other encouraging factors of administrative organs to misuse statutory power. The third conflict between people and the judiciary was not intensified because the function was not so exposed to create agency conflicts. After all, an adequate number of cases had not proceeded to the judiciary due to inherent limitations as a result of intensified first two agency conflicts. The agency conflicts have intensified over the years and AML/CFT regime has been ineffective as a result of limited influence and understanding of the principal, people. Therefore, the principal has to influence the agents to make reforms in the AML/CFT regime to make the country a white-collar crime-free country.

This study uses a case study strategy to assess the context of Sri Lanka as an emerging economy. It is recommended to take into consideration the contextual facts when the findings are applied to other jurisdictions.

This paper is an original work of the authors which discusses how agency conflicts arise between people and three main government organs in implementing a sound AML/CFT regime in Sri Lanka as an emerging economy.

The purpose of this paper is to make visible the relationship between accounting and stigma in the absence of accounting. This research examines how failure to implement mandatory accounting and auditing requirements in the management of indigenous wages contributed to stigmatisation of indigenous Australians and led to maladministration and unchecked financial fraud that continued for over 75 years. The accounting failures are by those charged with protecting the financial interests of the indigenous population.

An historical and qualitative approach has been used that draws upon archival and contemporary sources.

Prior research has examined the nexus between accounting mechanisms and stigma. This research suggests that the absence of accounting mechanisms can also contribute to stigma.

This research highlights the complex relationship between accounting and stigma, suggesting that it is simplistic to examine the nexus between accounting and stigma without considering the social forces in which stigmatisation occurs.

This research demonstrates decades of failed accounting have contributed to the ongoing social disadvantage of indigenous Australians. The presence of accounting mechanisms cannot eradicate the past, or fix the present, but can create an environment where financial abuse does not occur.

This research demonstrates that stigma can be exacerbated in the negative space created by failures or absence of accounting.

The purpose of this paper is to discover the weaknesses of initial public offering (IPO) regulation in Bangladesh in the light of the relevant law and practice in Australia.

A qualitative analysis of archival materials has been carried out to achieve the objective of the paper. Two different sets of legal provisions dealing with some selected issues relevant to the regulation primary share markets have been compared and contrasted. The level of market development, composition and performance of securities regulators and the level of investor sophistication have been critically in this paper in discussing aspects of regulation.

This paper finds that the IPO regulation in Bangladesh is weaker than that in Australia. The major weaknesses may be attributed to different factors such as the adoption of the disclosure philosophy prematurely by discarding the previous merit regulation in 1999 for a pre‐emerging securities market, lack of experienced and well‐trained people in the composition of securities regulators, lack of regulatory authority to sue for compensation on behalf of investors in the absence of shareholders class action, lack of authority to regulate auditors and lawyers who play significant roles in preparing defective prospectuses for public consumption. Findings also suggest that adequate investor protection cannot be ensured by regulatory measures alone, investors should be educated to protect themselves in the first place against the cupidity of issuers.

It provides an insight into an effective IPO regulatory regime. An immediate implementation of the recommendations made in this paper may contribute to improving the legal and regulatory regime for the primary share market in Bangladesh which may set a good example for others.

Years ago, the Katz Commission questioned the constitutionality of certain provisions of the Income Tax Act, 1962. The purpose of this article is to investigate the general principles of human rights litigation and the progress made to date in respect of rectifying the unconstitutional provisions of the Income Tax Act that were identified by the Katz Commission. It has been established that, although some unconstitutional provisions have been amended, others still prevail, and that, in the light of the factors identified, they will probably not be challenged successfully by taxpayers.

The purpose of this paper is to examine the regulatory, policy and market‐based approaches taken to incorporate biodiversity conservation in the management of urban growth in Sydney and more broadly in New South Wales, Australia's most populous state. Problems associated with managing Sydney's growth – particularly from the intersection of dealing with perceived property rights and the protection of natural resources such as biodiversity – are identified, and the scope for hybrid “smart regulation” is examined.

The relevant issues are illustrated through significant State Government development decisions relating to the retention of biodiversity in the new growth areas of Sydney.

The paper argues that to better integrate biodiversity conservation in Australian cities a mixed approach be adopted in which a number of tools are utilised – and that this needs to occur in the context of a sound overarching strategic planning framework. This constitutes a hybrid approach involving a “fixed” strategic spatial plan informing statutory‐based regulation primarily through zoning and other development controls, augmented by a range of market based tools implemented through statute and common law measures such as conservation covenants.

Singular reliance on traditional “command and control” regulatory approaches as both a cause and ineffectual solution to the problems faced in biodiversity conservation is highlighted. Newer “market based” mechanisms which are being introduced (e.g. biobanking), or should be adopted (e.g. transferable development rights), and management at the strategic level (e.g. biodiversity certification), are examined.

This article aims to alert readers to the procurement and acquisition activities of police agencies, to the risks that these entail, and to mechanisms for their effective management.

The article explores the ways in which acquisition by police is conducted and regulated. It examines these relationships between police and the private sector from the perspective of their benefits, such as costs and efficiency gains, and the risks they entail, including overdependency, corruption and lack of accountability.

Shopping by the public police is on the increase. Through procurement and outsourcing, police harness resources needed to cope with increasing demands on their services. Increased police activity in the marketplace, driven by changing ideological, economic and pragmatic considerations, represents a fundamental structural shift in policing. The article identifies appropriate institutional and procedural safeguards, and raises questions about the implications of commercial relationships for the future of public policing.

This article makes a contribution by flagging the increased reliance of police on externally provided goods and services, and by suggesting ways in which the procurement process can be managed to ensure both accountability and value for money.

New Zealand is widely recognised as extreme in its New Public Financial Management reforms. Scrutiny of the reformed financial management system reveals its consistency with a controversial political agenda: trade liberalisation of even core social services such as social welfare, health and education. Further, the detailed requirements are systematically biased towards withdrawing from government services (by running them down) and/or privatising them (by artificially inflating reported costs, thus projecting an appearance of inefficiency). The legislation underpinning the New Zealand model was shepherded through parliament by a Minister of Finance who publicly opposed exposing social services to market forces. Drawing on archival records, this article provides a historical account of how this legislation came into being. The legislation handed key levers of power to extend the reforms to the Treasury. Particular attention is paid to the friction within the government of the time over extending the reforms to social policy, and the role of the Treasury. Possibly, some ministers who drove the reforms through did not appreciate their nature. Alternatively, the handover of the levers of power could be perceived as an attempt to avoid blame.

Sustainable values and implementation tools are now more widely included in Australian land use planning and development. Planning agreements are one instrument by which environmental values and preservation can be made more enduring, particularly as planning agreements run with the land. Little has been said about these agreements and the purpose of this paper is to strive to add to the body of knowledge in this area. The aim of this paper is to introduce a contextual framework for planning agreements, drawing on collaborative planning theory and practice. It also demonstrates how planning agreements can been used as a tool to preserve environmental values and principles generally, and more particularly the rich flora and fauna in the surrounding housing estate adjacent to the Royal Botanical Gardens in Cranbourne, Victoria, Australia.

The paper relies on a case study from the municipality of Casey located in the state of Victoria and introduces measures taken, via planning agreements between the municipality and estate developers, to preserve green values and the flora and fauna located in the surrounds of the Royal Botanical Gardens in Cranbourne.

The case study suggests that, whilst the planning agreements may have established excellent procedure and practice to preserve the flora and fauna at the botanic gardens and in its surrounds, the effectiveness of the planning agreements as an environmental preservation tool has limitations. This may be due to the lack of resources for more effective information dissemination and enforcement. Ultimately, it may have to be left to the goodwill of residents to ensure environmental protection of the botanic gardens and its surrounds is maintained.

As the housing estate is still a young development, the case study is an exploratory approach. This leaves open the opportunity for further data to be gathered from estate residents into the effectiveness of the preservation and enforcement of the green values and principles raised in the planning agreements. There is also the opportunity to take the study further to ascertain longitudinally, how respectful original and subsequent owners are of the green values planted in the planning agreements.

The analysis of the case study is instructive, particularly as there is a dearth of literature on how effective planning law agreements are as an environmental preservation and sustainability tool.