TAXATION TREATMENT OF REHABILITATION AND ENVIRONMENTAL EXPENDITURE

1996 ◽  
Vol 36 (1) ◽  
pp. 615
Author(s):  
C.T. Burrell
Keyword(s):  
Environmental Impact ◽  
Environmental Awareness ◽  
Mining Industry ◽  
The Political ◽  
Environmental Standards ◽  
The Public ◽  
Impact Studies ◽  
Legislative Framework ◽  
Almost All ◽  
Environmental Activities

In recent times, the political impetus gathered by the greater public environmental awareness has resulted in an explosion in the volume and complexity of mandatory environmental standards imposed on almost all industry, but particularly on mining and petroleum operations.1 Pressure exerted by the public (including shareholders) requires that companies not only take their mandatory requirements seriously, but that they also voluntarily assume certain environmental responsibilities. These pressures have and will result in higher levels of expenditure for many companies in areas not previously incurred, highlighting the need for adequate taxation relief to be provided.The paper examines firstly the deductibility of rehabilitation and environmental expenditure under Section 51(1) of the Act. Further, it examines specific provisions within the Act available to all companies which relate to expenditure on environmental impact studies, or for the protection of the environment. The paper also examines rehabilitation provisions which relate specifically to the mining industry. The discussion includes consideration of recent leading cases such as the MIM Case and the AMC Case.While the paper looks at the deductibility of such costs generally, it is directed at the mining and petroleum industries and seeks to identify practical examples that would be encountered by petroleum explorers. The paper also seeks to identify weaknesses within the current legislative framework that adversely affect companies carrying out rehabilitation and other environmental activities.

scholarly journals MARIANA, NOVEMBER, 2015: THE POLITICAL GENEALOGY OF A DISASTER

2017 ◽  
Vol 14 (2) ◽  
Author(s):  
Henri Acselrad
Keyword(s):  
Environmental Impact ◽  
Academic Freedom ◽  
Public Interest ◽  
The Political ◽  
Public Control ◽  
The Public ◽  
Impact Studies ◽  
Private Interests ◽  
Or Groups ◽  
Political Failure

Abstract The text analyses Samarco 2015 dam disaster as the expression of the political failure in public control of private interests. Three specific issues are presented as requiring better discussion: the operation of a sort of “organized class irresponsibility”, the sistematic disconsideration of alerts brought forth by citizens or groups pledged to the public interest and the limits to the exercise of academic freedom in the field of environmental impact studies.

scholarly journals Whistleblowing in a Depraved Nigerian Economy: Challenges and Prospects

2019 ◽  
Vol 7 (2) ◽  
pp. 1 ◽  
Author(s):  
Ayamba, Itojong Anthony
Keyword(s):  
Study Data ◽  
Financial Resources ◽  
The Political ◽  
National Assembly ◽  
The Public ◽  
Secondary Sources ◽  
Religious Conflicts ◽  
Private And Public ◽  
Almost All ◽  
Political Economic

Corruption in Nigeria, as in several other countries across the globe, is a serious scourge that continues to expose the country to developmental setbacks in the political, economic and social facets. Apart from the unquantifiable financial resources lost annually to corruption in the private and public sectors, almost all of Nigeria’s security, social, ethnic, political and religious conflicts can be traced to corruption directly or indirectly. Whistleblowing, as an anti-corruption mechanism, has proven to be effective in many parts of the world. This paper, from a background of rentierism, attempts to examine the epistemology of Nigeria’s whistleblowing policy as well as the effectiveness, limitations, and justifications for the enhancement of the policy. The descriptive design was employed as the methodology of the study. Data were obtained mainly from secondary sources. The Theory of Two Publics was employed as theoretical framework for the study. The paper identifies insufficient legal knowledge, fear of reprisals, lack of meaningful litigation, prebendalism/loyalty provisions, and cultural and historical barriers as some of the challenges of whistleblowing in Nigeria. The paper submits that the policy, though a viable one, but yet to get the backing of an enabling law as at the time of this study, should be delicately formulated, assertively promoted to the public, and speedily sent to the National Assembly for consideration and passage.

scholarly journals Slave-women, according to Altanokhy's book" Relief after Severity: الجواري عند التنوخي من خلال كتابه الفرج بعد الشدة

2021 ◽  
Vol 5 (11) ◽  
pp. 32-19
Author(s):  
Hanadi Za'al Hindawi Hanadi Za'al Hindawi
Keyword(s):  
Great Influence ◽  
Research Paper ◽  
The Political ◽  
Household Chores ◽  
High Class ◽  
The Public ◽  
Slave Women ◽  
Economic Perspectives ◽  
Almost All

This research paper aimed at presenting the traces of Altanokhy's book (Relief after severity) from a historic, political, social and economic perspectives and methodology. upon which the author relied on texts, also, based on artistic and literary elements which reflect the political era and the characteristics of AlTanokhy's personality. The research paper deals elaborately and redundantly with the topic of slave-women. from the perspective of Altanokhy in his book "Relief after Severity". Almost all nations had the knowledge of possessing women as slaves, and this wasn't restricted only to caliphs but also by their followers, the luxurious, high -class princes and their people. Hence palaces were full of slave-women. Altanokhy,in his book, had mentioned the prices of these women and the trade of them by the merchants of slaves ,also he mentioned the places of them, which were called (homes of slaves and maids. ) The role of slave-women. was not only restricted to singing, but it exceeded to excelling in different branches of science, The Holy Qura'an , literature and poetry ,besides other household chores and serving palaces or houses including cutting wood and carrying water. Furthermore, these women had a great influence on caliphs, ministers and the public.

Tearing Down the Barbed Wire

2016 ◽  
Author(s):  
Nancy Webster ◽  
David Shirley
Keyword(s):  
Environmental Impact ◽  
Architectural Design ◽  
Public Debate ◽  
Design Team ◽  
Master Plan ◽  
The Public ◽  
Impact Studies ◽  
Project Plan ◽  
Financial Strategies ◽  
Planning And Construction

Describes an intensive period of planning and construction – and the beginning of an equally intensive period of controversy and public debate. The introduction of new financial strategies, reports of findings from structural, economic and environmental impact studies, and the public presentations of a revised Master Plan and the General Project Plan of the newly recruited architectural design team generated disillusion and dissent among some representatives of the community (including a number of early supporters).

Presidential Address

1954 ◽  
Vol 48 (4) ◽  
pp. 961-971 ◽  
Author(s):  
Ralph J. Bunche
Keyword(s):  
Public Service ◽  
Middle Age ◽  
Presidential Address ◽  
The Political ◽  
Political Democracy ◽  
Scientific Methods ◽  
The Public ◽  
Special Occasion ◽  
Almost All ◽  
Constant Improvement

This, the fiftieth annual meeting of our Association, has more than ordinary significance. Certainly it can be said that the Association has attained middle-age and the intellectual as well as the physical maturity to do proper credit to our years. We may, on this special occasion at least, regard with pardonable pride our record of growth, the recognition and development of our discipline in both teaching and research, the public service it has rendered, and its contribution to the forward progress of American political democracy. American political scientists, practitioners of what Aristotle rightly or wrongly described as the “master science,” have recognized, as did Plato and Aristotle, the surpassing importance of political problems in society and have experienced the difficulties which they foresaw in the effort to employ scientific methods and procedures in the solution of such problems. Beyond doubt, however, we move steadily forward. Our scientific and professional standards show constant improvement. Our store of knowledge is immense. Our almost feverish search for new data is incessant. We know almost all there is to know about the political infirmities of our patients except how to cure them. The state of domestic and world affairs keeps us humble.

Media and media freedom

2017 ◽  
Author(s):  
Javier García-Marín
Keyword(s):  
The Political ◽  
Sources Of Information ◽  
Media Freedom ◽  
Satellite Television ◽  
The Public ◽  
The Media ◽  
Media Systems ◽  
Almost All ◽  
The Arab Spring ◽  
And Control

The objective of this chapter is to explore the Arab region’s media systems in order to assess the sources of information available to civil society. The chapter is divided into four parts, which provide: first, an account of the political and regulatory environment in which the media have to operate; second, a description of traditional media; third, an overview of satellite television, which is paramount in the region; and fourth, an analysis of internet access in the region. The data analysed in this chapter clearly illustrates that one of the results of the Arab Spring has been the attempt to further control information flows. With the exception of a few countries, especially Tunisia and Algeria, almost all the governments in the region have adopted rules in the hope of controlling information in a more effective way. Of course, this does not mean that citizens are unable to obtain political information through other channels than those accepted by governments. Satellite TV is a first fracture in the closed ecosystem, but events in recent years suggest that it is not entirely free from attempts at regularisation and control. Nonetheless, there are other tools to serve the public that can be treated as sources of information and, therefore, as media: namely the Internet and all its facets.

scholarly journals THE IMPORTANCE OF PUBLIC TRUST IN GOVERNMENT POLICIES IN EFFORTS TO ACCELERATE THE MANAGEMENT OF THE COVID 19 PLAGUE

2020 ◽  
Vol 18 (2) ◽  
pp. 179-186
Author(s):  
Mahyuni Hidayat ◽  
Bambang Adi Wijaya ◽  
Bayu Lintang Samudro ◽  
Muzahid Akbar Hayat
Keyword(s):  
Virus Disease ◽  
Public Trust ◽  
Government Policies ◽  
The Political ◽  
Trust In Government ◽  
Not Given ◽  
Economic Aspects ◽  
The Public ◽  
The Government ◽  
Almost All

Corona Virus Disease 2019 (Covid-19) is a pandemic that is being felt by almost all countries, including Indonesia. Apart from having an impact on the safety of people's lives, it also has an impact on the political and economic aspects. There have been many efforts and policies taken by the central and regional governments to date, but it is still felt that they have not given the public hope when this pandemic will end soon. This has the potential to harm public trust (Trust Public) in the performance of the government to handle the covid-19 outbreak. The purpose of this paper is to describe the alternatives that the government should try to do to increase public trust.

Democrazy—Dem Go Craze, O: Monitoring the 1999 Nigerian Elections

1999 ◽  
Vol 27 (1) ◽  
pp. 29-33
Author(s):  
Darren Kew
Keyword(s):  
Transition Program ◽  
The Political ◽  
High Stakes ◽  
Political Class ◽  
Soccer Match ◽  
The Public ◽  
The Military

In many respects, the least important part of the 1999 elections were the elections themselves. From the beginning of General Abdusalam Abubakar’s transition program in mid-1998, most Nigerians who were not part of the wealthy “political class” of elites—which is to say, most Nigerians— adopted their usual politically savvy perspective of siddon look (sit and look). They waited with cautious optimism to see what sort of new arrangement the military would allow the civilian politicians to struggle over, and what in turn the civilians would offer the public. No one had any illusions that anything but high-stakes bargaining within the military and the political class would determine the structures of power in the civilian government. Elections would influence this process to the extent that the crowd influences a soccer match.

Finding Fault with the Nexus Pipeline? Agency Capture and the Public Good

2017 ◽  
Vol 1 (1) ◽  
pp. 1-8
Author(s):  
Andrew R. Kear
Keyword(s):  
Natural Gas ◽  
Environmental Impact ◽  
Public Good ◽  
Health And Safety ◽  
Environmental Impact Statement ◽  
Gas Industry ◽  
The Public ◽  
Fracturing Process ◽  
Natural Gas Industry ◽  
Regulatory Commission

Natural gas is an increasingly vital U.S. energy source that is presently being tapped and transported across state and international boundaries. Controversy engulfs natural gas, from the hydraulic fracturing process used to liberate it from massive, gas-laden Appalachian shale deposits, to the permitting and construction of new interstate pipelines bringing it to markets. This case explores the controversy flowing from the proposed 256-mile-long interstate Nexus pipeline transecting northern Ohio, southeastern Michigan and terminating at the Dawn Hub in Ontario, Canada. As the lead agency regulating and permitting interstate pipelines, the Federal Energy Regulatory Commission is also tasked with mitigating environmental risks through the 1969 National Environmental Policy Act's Environmental Impact Statement process. Pipeline opponents assert that a captured federal agency ignores public and scientific input, inadequately addresses public health and safety risks, preempts local control, and wields eminent domain powers at the expense of landowners, cities, and everyone in the pipeline path. Proponents counter that pipelines are the safest means of transporting domestically abundant, cleaner burning, affordable gas to markets that will boost local and regional economies and serve the public good. Debates over what constitutes the public good are only one set in a long list of contentious issues including pipeline safety, proposed routes, property rights, public voice, and questions over the scientific and democratic validity of the Environmental Impact Statement process. The Nexus pipeline provides a sobering example that simple energy policy solutions and compromise are elusive—effectively fueling greater conflict as the natural gas industry booms.

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