Law

The aim of the present study is Legislative review of criminal policy towards the prevention of drug offenses. Position, role and importance of law in society makes an order, regulation, reduced social costs, etc. The basic principles and logic to struggle with drugs is law. It brings a sense of urgency for researchers that in Iran what is the status of preventive law? However given that drug crimes and has become one of the most sophisticated and the most important organized crime, Damage of personal, social, political and economic is essential to deal with criminal comprehensive policy.

Any straightjacket formula, for a distributive justice in any given community or system is difficult to be evolved. And when the question is of international community, the task goes even more difficult, or at times nearly impossible. Any system to be fair and just has to work with the notion of ‘universal equalities with fair distribution of resources’ immaterial of the birth and power of the people in the society. But the inequalities between the developed and developing nations have given rise to different facets of distributive justice. When one talks about the problem of profit sharing of the Indigenous communities as to their Tradition Knowledge, this sounds to be an economic issue. But the reality is that it engulfs various social, cultural and political concerns of the distribution of ‘materials’.To convert the traditional knowledge and cultural heritage of the indigenous people into definitions of patents, copyrights, trademarks, personality, and trade secrets is to ignore that traditional knowledge and cultural heritage that identify an indigenous people and makes a mockery of their struggle for freedom and self-determination. Their struggle for self-determination has the symbiotic benefits of maintaining cultural cohesion and the protection of the greater public welfare. So the paper concentrates upon the distribution of honours and materials in a justified manner especially in context of indigenous people.

The main objective of the study is to assess the nature, magnitude and extent of the environmental and social impacts of the conflict in swat valley. Current study is conducted in order to assess the damage done to the social lives of the local population and to local environment. For this purpose number of field visits was conducted in the area and two sampling campaigns were done in wet and dry seasons. Surface and Ground water samples were collected in dry and wet seasons from the affected villages in order to determine the damage done to water quality due to the conflict. Soil samples were collected from six different villages in the Mata district of Swat Pakistan. Six different impact points of bombing were selected which were still undisturbed by the local residence. Total of 270 questioners were also filled on the basis of 94% confidence level and 6 % error from the six selected villages. The negative impacts of military operation on the social lives of local residents were very much evident from the current study. Environment has also paid its price in term of burned forest and decrease in local wild life but overall the water and soil quality is not been disturbed and no traces of TNT were found in the soil and water.

The corporate sector is built for making profit any how and this tendency leads them for breach in regulation and norms. Bhopal gas tragedy (BGT) is burning example of it which was widely regarded as the World’s worst ever industrial disaster in human history. It was a corporate crime of historic proportions. Actually Globalisation has opened the door for every nation and almost every nation depends upon another for one or another reason. Technology transfer is one of the examples of dependency. Any fault in technology either or along with human error become cause of such disaster in which human and humanity both suffer generations to generations. Strange are ways of law. Ironically, Indian law system is not capable of handling corporate criminals where masses are to be compensated for loss of life, health and property. At least verdict of CJM Court (Bhopal) on Bhopal Tragedy, attesting this statement. So we need international approach. This paper is a humble attempt to match the essential elements of Crimes against Humanity with facts of Bhopal Gas Tragedy where recklessness, continous gross negligence could be apparently seen. If it is matched then it should be considered as corporate crimes against humanity.

A tax system refers to a legal system put in place by a government to assess and collect taxes from taxpayers. Governments have a desire to collect as much money through taxes as possible from their taxpayers to finance their various programs. On the other extreme, taxpayers would want to avoid paying taxes as much as possible as this reduces their wealth without receiving a direct benefit. To strike balance between these divergent interests of the government and the taxpayers, Adam Smith in his famous books "The Wealth of Nations” enunciates four main principles of taxation for the first time that a sound tax system should incorporate. The principles relate to the rate, fairness, method of levy and collection of the tax. This article mainly focuses on assessing employment and business income tax under the Federal Democratic Republic of Ethiopia (hereinafter FDRE) income tax laws against the principle of equity and convenience. This article does not directly address issues of the principle of equity and convenience in rental income taxation and other income taxation although these are part of the income tax laws. The paper culminated with a short conclusion and recommendations on the matters discussed under the main body. Accordingly, the employment income tax (schedule A) lacks equity since it only considers income as a base to impose tax regardless of other circumstances of the taxpayer. However, it is convenient to pay tax for the government since there is a withholding system. The business income tax (schedule C) on the other hand is neither equitable nor convenient due to assessment and other defects.

This paper critically exposes the concept and legal framework for the implementation of Intellectual Property Rights (IPRS) in Nigeria. Intellectual property in summary comprise legal rights which result from intellectual activity in the industrial, scientific, literary and artistic areas of human endeavours. Most countries including Nigeria have enacted laws to protect intellectual property in order encourage inventors, creators and artists and preserve their rights to the fruits of their labour. Also such laws attract foreign direct investment to the country which creates jobs and increases the country?s revenue through taxes. It was discovered that Nigeria has adequate laws both domestic and International Laws to which Nigeria is a signatory for the protection of Intellectual Property (IP) but what is lacking is diligent implementation of these laws. Consequently, Nigeria has become a destination of first choice for all kinds of pirated works and counterfeited products from various parts of the world. Dubious Nigerian businessmen are also mass producing cassette discs of local movies and popular local songs. Recommendations have been made on how to solve this problem.

In this century with medical advancements and possibility to treat infertilty by medical methods many question in different scopes ? for example law ? have been submitted which should be answered by scientists to prepare the suitable ground for making necessary rules in this matter .One of these subjects which is submitted in law is the inheritance position of the frozen embryo and the inheritability of the children whose fertilization has taken place after the death of owner of the sperm/ovum and whether ,specific share of inheritance should be saved for them or not? And if the answer to this question is positive how long is its period of time?in this article ,these questions will be answered by relying on law , religious jurisprudence and also the idea of lawyers and religious theorizer. So according to that basis the following conclusions arise: 1- The genealogic relation is just between the children and the owner of sperm and ovum even if there was no marriage relationship between them and clearly inheritance is a result of genealogy. 2- The child whose fertilization has taken place after death of parents also inherits from owner of sperm or ovum’. Because in this situation genealogy (mediocre relationship) does potentially exist. 3- The embroy that is composed and fertilized out of the uterus can be supported by civil law. whether it is growing up or it has been frozen, because the frozen embryo is a pottential human being, in addition the generality of Iran civil law include this group, too.As well,as Freezing embryo, after death or separation from of the parents, causes some problems,the legislators should find a solution to prevent these challenges but it is not a good reason to deprive these children of their right of inheritance.

This paper is designed to educate many Nigerians and and foreigners alike on the meaning, relevance and modalities for acquiring patent rights in Nigeria because of the ignorance displayed by many Nigerians and foreigners resident in Nigeria in this area of the law. Patents rights depend for their recognition on compliance with certain formalities. Patents are registered rights and these rights are only enforceable when they have been granted. Registered patent rights, may be proved simply by producing the certificate of grant. The onus rests on the person who wishes to attack the validity of the registration of a patent to prove the invalidity. In Nigeria, legislation on patent rights is obsolete. Ineffective implementation is another problem. As a result, Nigeria is a choice destination for counterfeit products from all over the world. Consequently inventors are discouraged and the government loses revenue from taxes. The flaws in the system have been examined and recommendations have been made.

This paper examines the legal framework for copyright protection in Nigeria and the USA. This work critically analyses laws in both countries for copyright protection. The USA and Nigeria Copyright Acts extend protection to computer software by treating software as a literary work. Copyright based industries operating in the country contribute trillions of naira to Nigeria’s gross domestic product. Despite the enormous benefits which the country has derived from computer related products, Nigeria remains the largest piracy destination and markets in the world though these same products are ostensibly protected by the Copyright Act, Similarly, according to a study titled: “Addressing global software piracy” conducted by Microsoft in partnership with the US government agencies and consumers in 2010, software piracy recorded $750 billion dollars in lost revenues and millions of lost jobs in software industries. Causes of piracy and counterfeiting have been discussed and recommendations have been made on how to eliminate them.

 Demonetisation, a commendable step taken by Modi government which is withdrawal of a particular currency from its circulation so as to curb the black money and to create the cashless transactions across the country. Terrorist funding, money laundering, counterfeit currency notes and black money being the specific most reasons behind the move of demonetisation. For the first time, demonetisation came into picture in 1946, and in 1978 for the second time and this is the third time in India . Demonetisation lead to various identifiable challenges faced by the general public. This paper elucidates the impact of demonetisation on the availability of the finances by the government and throwing light on the pros and cons of demonetisation.