Law

As per the positivist economic approach, development is only an economic issue and it excludes the social and cultural aspects of the concept. This is the reason that they have been undermining the significance of human rights friendly definition of IPRs. According to Article 1 of International Covenant on Civil and Political Rights 1966 “Self Determination is the right to freely determine Political status and to freely pursue… economic, social & cultural development. ”The western approach concentrates more on progress of science and ignores totally the existence of science. So the study of IPRs without human rights approach is not complete in itself. As the new IP regimes will have wide ranging socio-economic, technological and political impact, so the study of IPRs in human rights context is inevitable. The paper concentrates on this very aspect while highlighting the human right to health and IPR related human rights aspects of indigenous communities including right to culture, self determination, food and subsistence etc.

Voluntary return is the assisted or independent return to the country of origin, transit or another third country based on the free will of the returnee. Voluntary return is informed and unforced return of a refugee to his country of origin. Therefore, this paper is intended to deal the concept of voluntary return as a product of two main components: The right to return and the right not to be forced to return. The latter is concerned with voluntariness of repatriation. There are various pulling and pushing factors which instigate the return of refugees to their country of origin. The return of refugees and asylum seekers may be classified as voluntary repatriation, mandatory return of rejected asylum seekers who are required by law to leave, and forced return of rejected asylum seekers. It is dealt that voluntariness of returning to home country is an essential right of refugees.

From the moment governments began making money from levying duty on imported goods, a smuggling trade developed to avoid paying such taxes. To avert the adverse effects of contraband most countries of the world take preventive measures. This research gives an overview of the existing situation of contraband in our country, mainly on the Moyale-Addis Ababa Trade route, due to the poor trade licensing procedures. This research has explored the licensing procedures of traders on smuggled goods and the effectiveness of legal punishments and other techniques to prevent contraband in Moyale to Addis Ababa trade route. Based on relevant domestic regional and federal tax and trade laws of the country, the research tried to critically analyze the practical obstacle to prevent contraband and the rationale behind licensing the traders on smuggled goods from. In conducting the research, the researcher basically followed qualitative approach. In collecting data, the scholar employed the mixture of random and purposive/judgmental sampling technique so as to get the key informants of the study. The study revealed that contraband or illegal trade involving export and import of goods was very common through long borders of the Ethiopian Moyale- Addis Ababa Trade root/ region with neighboring country Kenya. The failure of trade licensing authority to control and supervise and take legal action is the very cause for the expansion of contraband trade.

Administration of justice by courts requires a smooth and undistracted courtroom management. Parties to a case and any other individual in a courtroom are expected to comply with basic court demeanor standards. The concept of contempt of court is employed to represent violation of those courtroom standards set by the law. Contempt of court is criminally punishable under the Ethiopian Revised Criminal Code and Civil Procedure Code. Apart from the issue on how to make a balance between the right to free speech on the one hand and the right to protect the administration of justice on the other, contempt cases give rise to a natural justice objection against summary proceedings. This research aimed to examine the Ethiopian law on contempt of court vis a vis the practice of five purposively selected woreda courts in East Gojjam zone in relation to crime of contempt of court. The researcher employed a qualitative and non-doctrinal research approach. Judges, public prosecutors and attorneys were participants of the research. Contempt of court is found to virtually defy a precise definition because of the infinite number of ways in which the administration of justice can be prejudiced or abused. Courts use a summary procedure in which the contemnor may be convicted and sentenced for the contempt as it occurs. Despite its importance in regulating court room manners, the law on contempt of court is found to have impact upon the constitutional rights of the accused. Detailed courtroom management manual and mechanisms for respecting the right to be heard of the accused shall be crafted to limit discretionary powers of courts and protect due process rights of persons accused with contempt of court.

In Ethiopia, the modern concept of corporation and principle of corporate governance is new and at its enfant stage even if the commercial code that governs company in Ethiopia has enacted since 1960. The corporate governance regime of private limited company in Ethiopia has many legal and practical problems. This article devoted on the legal and practical problems associated with the Ethiopian private limited companies. In doing so the researcher employed doctrinal research approach. The corporated governance problems associated the absence of governance board to the private limited company in Ethiopia is the main apprehension that makes the researcher to carry out a study on the corporate governance of PLC in Ethiopia. The study divulge that the absence of board of directors in the governance of private limited companies in Ethiopia as a big governance problem of PLCs that the researcher has tried to address.

Globalization, as a encompassing process all aspects of human life, individual and collective, in the range of identity, culture, politics and economy, has affected the complexity and ambiguity on this issue has increased. Since that globalization should be one of the main factors for renewed attention to the issue of national identity. After this process, a force for homogenization is not simple, through which a culture can destroy other identities. Iran, with the attainment of rich culture and civilization, the history of several thousand-year-old, joined the temporal sequence of their identity, respectively, and with that in different periods, different forms assumed, but never Iranian originality of the has not been altered. On the other hand, though changes in the surface layers of culture, and identity emerged, but never able to find a way into the depth of Iranian identity. The Iranian culture and civilization, with services to the development of the common heritage of human civilization, together with the various ethnic groups present in your neighborhood, your special identity that is created during extended times, and has evolved. In the process of globalization, in addition to the revolution in information and communication; two great event and important historical, in the last decade of the twentieth century, the question of identity for Iran before the Iranians raised, one of the Islamic Revolution and Islamist in new identity, after the 1980s, emerged and the collapse of the bipolar world, in the 1990s, which led to the disappearance of geopolitical balance in the political world. In this study, attempting, with descriptive - analytical method, and according to library resources and the Internet, explain Iranian identity, and to realize the opportunities and challenges of Iranian identity in the globalization process.

Congolese law of human rights is a digest of moral, philosophical or religious principles or a series of values, testimonies and actions in favor of human rights, legal sources of human rights are legal documents, better legal acts in force adopted by the States or by their organs, at the national or international level, which are intended to recognize and guarantee to all human beings (or to certain categories of persons) the enjoyment and exercise of the rights inherent in their nature or their life in society. As legal instruments, the direct sources of human rights have the necessary legal authority, which gives them the status of reference sources before the jurisdictional and other bodies for the protection of human rights . It is no longer just a question of proclaiming that man has rights or that the perpetrators of serious violations of these rights commit crimes before all of humanity. From now on, international, regional or national legal instruments aim to combat human rights violations and facilitate the prosecution of their perpetrators in order to build peace and guarantee good governance in the field of human rights. the promotion and protection of these so-called human rights.In the name of the principle of universality of human rights, all modern states have their own legal arsenal for the recognition, promotion and protection of human rights. This arsenal derives either from international instruments, treaties and conventions, regional instruments, or national texts. But the proliferation of general and specific instruments has lengthened the list of these rights and made them more precise. The contents. This profusion sometimes makes it difficult to inventory and classify all of these rights, which are very diverse in their wording and content, and whose methods of exercise are also very varied, in particular because some of them can the object of development . Despite this diversity, writes Didier Rouget, there is a fundamental principle that enshrines and is inseparable from the universality of rights. No one can be discriminated against in the enjoyment and exercise of human rights. But this diversity of legal instruments also allows States to implement several legal mechanisms to enshrine, in their internal legal order, the existence, recognition, promotion and protection of these rights: it can be either of the Constitution, either of the law, of the regulations, or of jurisprudence or even of doctrine. Despite the number of mechanisms and human rights to be protected, they must be treated in a global, equitable and balanced manner, on the same footing and with the same importance: there is no a human right that is less or more important than the other, there is not one that is superior to the other. They are all on the same footing . This is clearly expressed in the Vienna Declaration adopted on 25 June 1993 at the World Conference on Human Rights which proclaims that: All human rights are universal, indivisible, interdependent and interrelated. The international community must treat human rights globally in a fair and balanced manner, on the same footing and with the same importance. While the importance of national and regional particularities and historical, cultural and religious diversity must be borne in mind, it is the duty of States, irrespective of the political, economic and cultural system, to promote and protect all human rights and fundamental freedoms . African states have not remained on the sidelines of this general movement, especially since, as far as they are concerned, the recognition, protection and progress achieved in this area constitute one of the conditionality’s for development aid or good governance imposed. Developed countries and the Bretton Woods institutions (the World Bank and the International Monetary Fund).For its part, the Democratic Republic of Congo has, particularly since 1960 - the year of its accession to independence - and even a little more.Before - a significant legal arsenal for the promotion and protection of human rights. Its various Constitutions, its numerous laws and its set of implementing regulations constitute undeniable direct sources of human rights .

Tax is a compulsory levy on individual or organisation by the government as a statutory obligation. The classical function of the tax system is the raising of revenue to meet government expenditures. Exempt income is an income liable to be taxed by law but expressly excluded by another provision of the law. Tax exemption refers to a monetary exemption which reduces taxable income. Tax exemptions are granted specifically to specialized companies, religious, charitable, or non-governmental organisations and so on in relation to income derived by them. Basically, these organisations enjoy favourable tax treatments because of their exempt status. Though, tax exemption has been criticized as a subsidy granted by legislative grace to these organisations performing services that the government would have to perform and that such a subsidy relieves the exempt organisation of tax obligations that other tax payers are often obliged to assume. However, be that as it may, the objective of this paper is to critically re-appraise the tax exemptions granted to these organisations and buttress that the tax exemption granted them do not extend to where they derive income from trade or any other business carried out by them.

Stock market refers to the market where companies stocks are traded with both listed and unlisted securities. Indian stock market is also called Indian equity market. Indian equity market was not organized before independence due to the agricultural conditions, undeveloped industries and hampering by foreign business enterprises. It is one of the oldest markets in India and started in 18th century when east India Company started trading in loan securities. During post independence the capital market became more organized and RBI was nationalized. As we analyze the performance of stock markets in the last three decades, it comes near enough to a perfectly aggressive marketplace permitting the forces of demand and delivers an inexpensive degree of freedom to perform in comparison to other markets in particular the commodity markets. list of reforms undertaken seeing the early nineteen nineties include control over problem of capital, status quo of regulator, screen primarily based buying and selling and threat management. Latest projects include the t+2 rolling settlement and the NSDL was given the obligation to assemble and preserve an important registry of securities marketplace participants and experts. stock exchanges facilitates the purchase and sell of shares, debenture and financial securities . There are 19 stock exchanges all over India. all the matters and activities which effect the stock exchanges are controlled , directed and supervised by the governing body. Brokers are the most important intermediary in stock market. Stock market of India is governed by Securities contract regulation act 1986, SEBI act 1992 and depository system 1996. Commodities are a Bodily or digital market place for buying and selling and trading. They are of two types - tough and soft commodities, they are of two types - tough and soft commodities. The deposit structure, market share, BSE statistics and net worth requirements are expressed by various pie-charts and bar graphs.

In this Research paper an attempt has been made to study and determine the position of Middle class of the country in the current taxation system prevailing in the country. Taxation system in India is undergoing revolutionary changes. Tax holds paramount significance in the economy and in the welfare of the country. Tax is an important source of revenue to the government. Every taxpayer is liable to pay a compulsory charge known as tax. The present paper focuses on the tax burden on the middle Income group person especially salaried class. It is a well-known notion that the middle income group mostly consist of salaried class personals who gets a fixed income in their current account so “they have to pay tax” if they are incurring taxable income. Lower class group is mostly exempted from tax liability whereas higher income group especially business class fills low return. The study also reflects tax effect on individual, salaried income personal and on GDP of the country.