Legal Studies Commons^™

Governance In Nigerian Universities: The Position Of The University Internal Auditor, Professor Ben C Osisioma

Prof Ben Chuka Osisioma

The University system is committed to the principles of good governance which ensure that the Institution is ‚fit for its purpose‛ as an organization put in place for teaching, research and consultancy and professional services to the community. The principles demand a response to the challenge of operational dexterity, technical ingenuity, strategic relevance, African persona and political deftness as part of the task of modernization of the governance of higher education. The task of the Internal Auditor is five-fold – to provide transparency and act as an advisory body to senior management, to identify underperforming areas and opportunities for improvement …

The Role Tax Preparers Play In Taxpayer Compliance - An Empirical Investigation With Policy Implications, Sagit Leviner Dr.

Sagit Leviner Dr.

In January 2010, the IRS published its Return Preparer Review Final Report, recommending extensive increases in oversight of the tax return preparer industry. The IRS suggests achieving these increases in oversight through numerous measures, including preparer registration, competency testing, continuing professional education, ethical standards, and enforcement. Effective August, 2011, new paid preparer regulation requires all tax return preparers who offer their services for a fee to register and obtain a unique Preparer Tax Identification Number (PTIN) that must be used to sign all returns they prepare. Given that additional preparer regulation is expected to come into effect within the next …

Radiography To The Chilean Human Rights Institution: Between Law And Politics, Sergio Verdugo Sverdugor@Udd.Cl, José Francisco Garía

Sergio Verdugo R.

The article examines the fundamental recommendations for the national human rights institutions (NHRI) to function with proper autonomy against the state and, also, against NGOs that try to capture the commission´s agenda. The authors analyse the institutional design of the Chilean Human Rights Institution (INDH) and evaluates the profile and the nomination process of its membership. The paper provides evidence that demonstrates that the INDH´s research agenda is associated with a partial political view. Then, the authors suggest certain changes to strengthen the independence of the INDH.

Combatting Fraud And White Collar Crimes: Lessons From Nigeria., Professor Ben C Osisioma

Prof Ben Chuka Osisioma

Nigeria has paid dearly for ethical lapses and competency deficiencies in public and private life. Fraud is systemic in Nigeria with the ordinary citizen being compelled to be either a liar, a cheat or an outright thief. Fraud has stultified growth and national development, subverted the nation’s values and norms, generated a culture of illegality and impunity in public service, and frittered away the promise of the nation’s future. Today, the nation faces the trauma of a State whose date with destiny has been put on hold, for reasons that are completely self made, and completely avoidable. Any remedial measure …

Guia Para La Escritura Del Ensayo, Hector Faya, Yolanda Gamboa

Hector Faya

No abstract provided.

How The British Gun Control Program Precipitated The American Revolution, David B. Kopel

David B Kopel

Abstract: This Article chronologically reviews the British gun control which precipitated the American Revolution: the 1774 import ban on firearms and gun powder; the 1774-75 confiscations of firearms and gun powder, from individuals and from local governments; and the use of violence to effectuate the confiscations. It was these events which changed a situation of rising political tension into a shooting war. Each of these British abuses provides insights into the scope of the modern Second Amendment.

From the events of 1774-75, we can discern that import restrictions or bans on firearms or ammunition are constitutionally suspect — at least …

Ain’T I A Woman, Too?: The Thirteenth Amendment, In Defense Of Incarcerated Women’S Reproductive Rights, Alexandria Gutierrez

Alexandria Gutierrez

In her memoir, Harriet Ann Jacobs highlights the unique impact slavery had on women. The physical dominion imposed upon female slaves included both internal and external bodily control. Beyond sexual exploitation, the bodies of female slaves were used for a type of labor for which their male counterparts were not capable: reproduction. Forced pregnancy in the slavery context was a tragic and violative experience affecting women physically, psychologically, and emotionally. Long after the ratification of the Thirteenth Amendment, slavery-like practices lived on through social, political, and economic mechanisms. In the penological context, peonage laws, penal plantations, and chain gangs were …

Comentario A “Las Cosas Cambian Cuando Les Pones Un ‘Tú’: Sobre Universalismo, Focalización Y Regresividad”, De Fernando Atria, Sergio Verdugo Sverdugor@Udd.Cl

Sergio Verdugo R.

Se argumenta que el trabajo del profesor Atria sigue una perspectiva parcial que es insuficiente para tomar determinaciones concretas y que confunde elementos relevantes que debieran distinguirse. Su trabajo se centra en la educación superior, pero no diferencia las particularidades de esta última ni los distintos bienes que ella está llamada a servir. Se cuestionan las ventajas de la universalidad y gratuidad en el sistema de educación terciaria y se constata que las ideas del profesor Atria responden a una amplia política redistributiva y social ideológicamente comprometida.

Is An International Treaty Needed To Fight Corruption And The Narco-Insurgency In Mexico?, Stuart S. Yeh

Stuart S Yeh

Mexican government corruption prevents effective law enforcement against drug traffickers and the violence associated with drug trafficking. This article reviews the nature and scope of government corruption, including a first-hand account by a Mexican state police commander, then suggests how and why an international treaty establishing United Nation (UN) inspectors who are empowered to investigate corruption at all levels of government could be effective in deterring corruption and restoring the rule of law in the U.S.–Mexico border region. The article suggests that the Rome Statute provides a model for establishing this type of treaty and a precedent for all of …