Yes

Over the last four decades, there have been many catastrophic oil spills in the marine environment and these larger oil spills have often caused environmental devastation especially if they occurred in the coastal marine area. Serious ecological damage can also be caused from operational discharges, ballast and bilge water, from ships within territorial waters. Until now New Zealand has only had relatively minor oil spillages in its coastal waters, primarily from ships' discharge or accidental leaks in port. The possibility however of a major oil spill occurring within our coastal area is considerably higher today than 20 years ago as there has been a significant increase of all types of oil tankers/bulk carriers/container ships to New Zealand. New Zealand is an island nation that relies heavily on the marine environment for commercial operations such as fisheries and tourism and many New Zealanders enjoy recreational, aesthetic and spiritual ties to the coastal marine area. The sustainability of our territorial sea is therefore of paramount importance. A major oil spill could cause widespread ecological damage, cripple or destroy marine/tourism operations and ensure that the human values associated with the coast are lost, possibly for many years. The research reported here addresses the issue of oil spill preparedness and response in New Zealand's waters. A combination of a review of New Zealand's international commitments and domestic legislation and two case studies of high profile oil spills: the Poor Knights Islands Marine Reserve and the Jody F Millennium are used. The research identifies whether the present environmental legislation, that promotes sustainable management, is proactive in the prevention of a major oil spill and concludes that the New Zealand approach reflects a relatively strong Sustainable Imperative position rather than one of Sustainable Development. In implementation it relies heavily on co-management integrated at the regional council level.

The master's thesis focuses on the impact taxes have on the financial statements prepared under IFRS. The theoretical part of the thesis provides a theoretical background of direct and indirect taxes from different points of view. The brief characteristic of each tax according to a tax theory is completed with the current development and the accounting for the tax. In practical part of the thesis the case of real entity reporting under IFRS as well as under the Czech national legislation is discussed. Financial Statements prepared by the chosen entity, České dráhy, a.s., are assessed in relation to the taxation and its predictive ability.

This qualitative case study focuses on the development of women’s political representation in national legislation, from 2000 to 2021 in Mexico. To examine the development of women’s political representation, this study will use Hanna Pitkin’s (1967) four interconnected diminutions of representation: formal, descriptive, substantive, and symbolic representation. The result of this study has revealed a predominantly positive development trends in Mexican women’s political representation in the Congress of the Union, from 2000 to 2021 in terms of formal, descriptive, substantive representation. While the implantation of a gender quota system has had an overall positive impact, the unwavering scepticism and lack of trust of the democratic and representative political institutions, among women is still persistent.

Yes

Children’s rights are human rights, regardless their vulnerability and dependence on adults. However, the situation of children’s rights in Haiti has always been delicate and it became even more fragile in the aftermath of the 2010 Earthquake and the 2016 Hurricane Matthew. Within this paper, the sociology of disaster theory together with case study and legal analysis as methods aim at analysing the effects of the two natural disasters on Haitian children’s rights. The paper also seeks to understand whether any differences could be noticed between the outcomes of the two catastrophes as well as to analyse the international and national institutional response to the aforementioned disasters. It is concluded that the two natural disasters had an enormous impact on the most important rights of Haitian children. Not many differences could be noticed, between the two events, and regardless the aid provided by the international community, Haitian children’s rights are still neglected, as we speak.

Working arrangements are restrictive limits for drivers important for both motor carriers and drivers. Have a major impact on the logistical arrangements of manufacturing companies that transport their goods by road. Failure to comply with these limits, is recently one of the major problems in road transport and leads to unfair competition between road hauliers. Carrier's failure to obtain such social legislation crucial competitive advantage. Recently the problem devoted much time from the perspective of politicians. States, violations of social legislation by the carrier and the driver severely punished and often the articles we read on the operating modes of drivers and their associated hazards of freight transport, road safety hazard, danger for drivers of cars. For 10 years devoted to the issue and participate in the creation of training materials on the subject of Logistics and. In my work I wanted to examine the issue of working arrangements drivers from professional point of view - how the limits are set and working arrangements whether they comply with road safety. Next, consider the statistics of accidents in the CR in relation to drivers' working arrangements and to propose changes that would contribute to the improvement of social legislation in relation to road safety.

Abuse of European Union law Abstract The aim of this dissertation is to analyze the principle of the prohibition of abuse of EU law and its applicability in various areas of EU law. The dissertation focuses mainly on the analysis of the case law of the Court of Justice, which plays a crucial role in defining the principle and the scope of its application. The following research questions are set out in the dissertation: 1) What practice constitutes the abuse of law under EU law?; 2) Does the Court of Justice apply only one single principle of the prohibition of abuse of EU law or does it apply various principles to different areas covered by EU law?; 3) If there is only one principle of the prohibition of abuse of EU law, how is this principle applied in various areas of EU law? Is the principle applied always in the same manner or are there areas of EU law that are subject to a more restrictive application of this principle? 4) What are the legal means that can prevent the abusive practices of economic operators or more precisely what are the legal means that can reduce the abuse of law? In order to answer these research questions the dissertation is divided into five parts. The first part defines the notion of abuse of law and the purpose of the principle of the prohibition of abuse of law, which finds...

During the past few decades the focus of waste management in South Africa has been emphasised, especially in view of the increase in economic development which has resulted in an increase in commercial, industrial, hazardous, mining, power generation as well as radioactive waste. The iron and steel making industry in South Africa provides for a vast amount of recycling opportunities of various materials resulting from the iron and steelmaking process. The regulation of waste management in South Africa may have some significant implications on this particular industry. In this dissertation the history of waste management legislation in South Africa is researched. It is found that initially only waste disposal was regulated, but over time, in addition to disposal, other aspects were also regulated in terms of other pieces of environmental legislation, such as the recycling, recovery and storage of waste. In an attempt to provide for uniform waste management regulation in South Africa, and in order to achieve sustainable development by the provision of a new waste hierarchy, the National Environmental Management: Waste Act was introduced. As part of this legislation, a new definition of waste was also introduced. It is indicated as part of this dissertation that various interpretations of the definition of ‘waste’ are possible. It is also indicated that these various interpretations may not only have some significant implications for the iron and steelmaking industry in South Africa, but may also have significant implications for the implementation of the waste hierarchy, as envisaged in terms of current waste management legislation. In the light of the above, and after taking comments by the members of the South African Iron and Steel Institute into consideration, recommendations are made for an improved legislative framework for waste management in South Africa. It is recommended that there should be a trade–off between the protection of the environment and the re–use, recovery and recycling opportunities of materials available to industry in the short–term as well as the long–term. In order to achieve such a trade–off, it is suggested that the ‘End–of Waste’ criteria in South Africa be reconsidered and re–evaluated to ensure more legal certainty with regard as to exactly constitutes waste and to provide for a definition of ‘waste’ which is clearly defined. / Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2012.

During the past few decades the focus of waste management in South Africa has been emphasised, especially in view of the increase in economic development which has resulted in an increase in commercial, industrial, hazardous, mining, power generation as well as radioactive waste. The iron and steel making industry in South Africa provides for a vast amount of recycling opportunities of various materials resulting from the iron and steelmaking process. The regulation of waste management in South Africa may have some significant implications on this particular industry. In this dissertation the history of waste management legislation in South Africa is researched. It is found that initially only waste disposal was regulated, but over time, in addition to disposal, other aspects were also regulated in terms of other pieces of environmental legislation, such as the recycling, recovery and storage of waste. In an attempt to provide for uniform waste management regulation in South Africa, and in order to achieve sustainable development by the provision of a new waste hierarchy, the National Environmental Management: Waste Act was introduced. As part of this legislation, a new definition of waste was also introduced. It is indicated as part of this dissertation that various interpretations of the definition of ‘waste’ are possible. It is also indicated that these various interpretations may not only have some significant implications for the iron and steelmaking industry in South Africa, but may also have significant implications for the implementation of the waste hierarchy, as envisaged in terms of current waste management legislation. In the light of the above, and after taking comments by the members of the South African Iron and Steel Institute into consideration, recommendations are made for an improved legislative framework for waste management in South Africa. It is recommended that there should be a trade–off between the protection of the environment and the re–use, recovery and recycling opportunities of materials available to industry in the short–term as well as the long–term. In order to achieve such a trade–off, it is suggested that the ‘End–of Waste’ criteria in South Africa be reconsidered and re–evaluated to ensure more legal certainty with regard as to exactly constitutes waste and to provide for a definition of ‘waste’ which is clearly defined. / Thesis (M. Environmental Management)--North-West University, Potchefstroom Campus, 2012.