According to Black's Law Dictionary, a right means just, morally correct, consonant with ethical principles or rules of positive law. It is important to note that Human rights are defined by different scholars, that's why we are going to have different definitions in the following: human rights are rights we have simply because we exist as human beings and are not granted by the state but inherent. According to Equality and Humana Rights Commission, human rights are the basic rights and freedoms that belong to every person in the world from birth until death. They apply regardless of where one comes from, what he or she believes or how they choose to live their lives. They are based on shared values like dignity, equality, fairness, respect, and independence. According to Stanford Encyclopedia of philosophy, Human rights are norms that aspire to protect all people everywhere from severe political, legal, and social abuses. Generally, Human Rights are those rights which provide basic standard to humans to live with dignity and maintain status quo in the society. Human Rights can also be defined as the rights we have simply because we exist as Human beings and they are not granted by the state for they are inherent universally regardless of color, religion, language, or ethnic origin as they are fundamental such as right to life, education, work, health and liberty. The concept of Human Rights was evolved in 539 B.C when the city of Babylon was subjugated by the King of Ancient Oersia, Cyprus who stopped slavery and endorsed citizen to follow their necessary religion and outcasts any kind of racial discrimination and these rights are intrinsic in nature and should be provided to all human beings without any discrimination on the basis of religion, caste, color or language. The two world wars led to the foundation of United Nations, which was formed to maintain peace between countries and protect people from any kind of atrocities faced by them thus the UN (United Nations) body of law known as the Universal Declaration of Human Rights which created mandate to the government to provide necessary rights and protect them from their outrages. With the forming of Universal Declaration of Human Rights in 1948 and establishing two important covenant which were the international covenant on civil and political rights and international covenant on economic, Social and cultural Rights which were treated as international law after their enforcement on 1976 they were treated as international law after their enforcement in 1976 they were new face of Human Rights guaranteed by these covenant would be dealt by international laws in any part of the world.
{"title":"An Afrocentiric Exposition of Social-Economic Rights on One Hand as Well as Civil and Political Rights on the Other Hand","authors":"Ivan. K Mugabi","doi":"10.2139/ssrn.3897267","DOIUrl":"https://doi.org/10.2139/ssrn.3897267","url":null,"abstract":"According to Black's Law Dictionary, a right means just, morally correct, consonant with ethical principles or rules of positive law. It is important to note that Human rights are defined by different scholars, that's why we are going to have different definitions in the following: human rights are rights we have simply because we exist as human beings and are not granted by the state but inherent. According to Equality and Humana Rights Commission, human rights are the basic rights and freedoms that belong to every person in the world from birth until death. They apply regardless of where one comes from, what he or she believes or how they choose to live their lives. They are based on shared values like dignity, equality, fairness, respect, and independence. According to Stanford Encyclopedia of philosophy, Human rights are norms that aspire to protect all people everywhere from severe political, legal, and social abuses. Generally, Human Rights are those rights which provide basic standard to humans to live with dignity and maintain status quo in the society. Human Rights can also be defined as the rights we have simply because we exist as Human beings and they are not granted by the state for they are inherent universally regardless of color, religion, language, or ethnic origin as they are fundamental such as right to life, education, work, health and liberty. The concept of Human Rights was evolved in 539 B.C when the city of Babylon was subjugated by the King of Ancient Oersia, Cyprus who stopped slavery and endorsed citizen to follow their necessary religion and outcasts any kind of racial discrimination and these rights are intrinsic in nature and should be provided to all human beings without any discrimination on the basis of religion, caste, color or language. The two world wars led to the foundation of United Nations, which was formed to maintain peace between countries and protect people from any kind of atrocities faced by them thus the UN (United Nations) body of law known as the Universal Declaration of Human Rights which created mandate to the government to provide necessary rights and protect them from their outrages. With the forming of Universal Declaration of Human Rights in 1948 and establishing two important covenant which were the international covenant on civil and political rights and international covenant on economic, Social and cultural Rights which were treated as international law after their enforcement on 1976 they were treated as international law after their enforcement in 1976 they were new face of Human Rights guaranteed by these covenant would be dealt by international laws in any part of the world.","PeriodicalId":183854,"journal":{"name":"University of Houston Law Center","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122971706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
V. Flatt, A. Flournoy, Karen C. Sokol, Robert R. M. Verchick, Rebecca M. Bratspies, Maxine Burkett, J. Echeverria, D. Farber, David Flores, Evan Isaaceson, Alice Kaswan, Christine A. Klein, S. Lamdan, J. Mintz, S. Shapiro, Joseph P. Tomain, Katherine Tracy
The natural disasters of 2017-19 have exposed weaknesses in our preparation for disaster and climate change. What if we had paid attention — before disaster ensued — to how environmental protection and planning can prevent and minimize the harm that disasters cause to people, their housing, and the infrastructure of our cities, states, and territories? Steps to inform the public about risks, to adopt protective measures, and to enforce health, safety and environmental standards could have minimized the human suffering and loss and minimized the economic costs associated with recovery. This paper explores how such changes in various federal and state laws could make us more resilient.
{"title":"From Surviving to Thriving: Equity in Disaster Planning and Recovery","authors":"V. Flatt, A. Flournoy, Karen C. Sokol, Robert R. M. Verchick, Rebecca M. Bratspies, Maxine Burkett, J. Echeverria, D. Farber, David Flores, Evan Isaaceson, Alice Kaswan, Christine A. Klein, S. Lamdan, J. Mintz, S. Shapiro, Joseph P. Tomain, Katherine Tracy","doi":"10.2139/ssrn.3340133","DOIUrl":"https://doi.org/10.2139/ssrn.3340133","url":null,"abstract":"The natural disasters of 2017-19 have exposed weaknesses in our preparation for disaster and climate change. What if we had paid attention — before disaster ensued — to how environmental protection and planning can prevent and minimize the harm that disasters cause to people, their housing, and the infrastructure of our cities, states, and territories? Steps to inform the public about risks, to adopt protective measures, and to enforce health, safety and environmental standards could have minimized the human suffering and loss and minimized the economic costs associated with recovery. This paper explores how such changes in various federal and state laws could make us more resilient.","PeriodicalId":183854,"journal":{"name":"University of Houston Law Center","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123692769","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The United States has repeatedly attempted to stop tax base erosion for almost the entire post-World War I era, and yet the same problems exist today. The need for fundamental tax reform is front-page material in the major newspapers with the US transfer pricing rules and US multinationals portrayed as public enemy #1. The OECD this month issued a report entitled “Addressing Base Erosion and Profit Shifting,” and in a competing fashion several important developing countries have initiated their own pact to develop cooperative strategies on these issues outside of the framework of the OECD and UN. The attached manuscript studies the historical record and sets forth a competing model for dealing with these matters which pre-dated the existing model treaties and transfer pricing paradigm. This earlier paradigm was offered by the International Chamber of Commerce’s but was prematurely abandoned by the League of Nations in favor of the existing paradigm. In light of the fact that the existing paradigm has failed so miserably, the earlier proposal should be re-considered. In the inevitable re-examination process, there will be a fascinating range of political, economic, and business issues to be addressed. Tax administrations will need to ascertain how their resources could be redeployed to foster economic growth. MNEs will need to assess the impact of new treaty concepts on their global effective tax rate planning models. The critical question is who will initiate the evolution to come. All countries are anxious to protect their respective tax bases. At the present time, it appears that the BRICS and Source Countries have planted their stake in the sand, rejecting the existing order and declaring an intention to update the rules that apply to their own tax base defense. The OECD appears to be principally driven by the need to defend its Member country tax bases, hoping, no doubt, that BRICS and Source Countries will ultimately follow its lead. Whichever organization emerges as the new-found thought leader on these questions, it is now time to give the original International Chamber of Commerce recommendation a fair consideration on its merits (which, interestingly, addresses the current concerns of BRICS and Source Countries).
{"title":"Income Tax Treaty Policy in the 21st Century: Residence vs. Source","authors":"Bret Wells, C. Lowell","doi":"10.7916/D8Q23ZM1","DOIUrl":"https://doi.org/10.7916/D8Q23ZM1","url":null,"abstract":"The United States has repeatedly attempted to stop tax base erosion for almost the entire post-World War I era, and yet the same problems exist today. The need for fundamental tax reform is front-page material in the major newspapers with the US transfer pricing rules and US multinationals portrayed as public enemy #1. The OECD this month issued a report entitled “Addressing Base Erosion and Profit Shifting,” and in a competing fashion several important developing countries have initiated their own pact to develop cooperative strategies on these issues outside of the framework of the OECD and UN. The attached manuscript studies the historical record and sets forth a competing model for dealing with these matters which pre-dated the existing model treaties and transfer pricing paradigm. This earlier paradigm was offered by the International Chamber of Commerce’s but was prematurely abandoned by the League of Nations in favor of the existing paradigm. In light of the fact that the existing paradigm has failed so miserably, the earlier proposal should be re-considered. In the inevitable re-examination process, there will be a fascinating range of political, economic, and business issues to be addressed. Tax administrations will need to ascertain how their resources could be redeployed to foster economic growth. MNEs will need to assess the impact of new treaty concepts on their global effective tax rate planning models. The critical question is who will initiate the evolution to come. All countries are anxious to protect their respective tax bases. At the present time, it appears that the BRICS and Source Countries have planted their stake in the sand, rejecting the existing order and declaring an intention to update the rules that apply to their own tax base defense. The OECD appears to be principally driven by the need to defend its Member country tax bases, hoping, no doubt, that BRICS and Source Countries will ultimately follow its lead. Whichever organization emerges as the new-found thought leader on these questions, it is now time to give the original International Chamber of Commerce recommendation a fair consideration on its merits (which, interestingly, addresses the current concerns of BRICS and Source Countries).","PeriodicalId":183854,"journal":{"name":"University of Houston Law Center","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132708859","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This Article addresses the often overlooked potential for health care fraud in health care reform efforts, focusing on the recent Massachusetts example. My premise is that any reform effort that increases the opportunities to commit fraud, such as by increasing the number of players in the health care system and the obligations imposed on them, may well end up losing more money to fraudulent activities. To the extent that a market-based approach, combined with moderate expansions in publicly funded health care programs, proves to be the only politically feasible strategy for health care reform at this time, it is likely that both the motivations and the opportunities for people to engage in fraudulent and abusive activities will increase. Experience has shown us that it is far better to plan for these contingencies in advance than to assume, rather naively, that health care reform will mitigate the temptation to take advantage of the system.
{"title":"Fraud in Universal Coverage: The Usual Suspects (and then Some)","authors":"J. Krause","doi":"10.17161/1808.19978","DOIUrl":"https://doi.org/10.17161/1808.19978","url":null,"abstract":"This Article addresses the often overlooked potential for health care fraud in health care reform efforts, focusing on the recent Massachusetts example. My premise is that any reform effort that increases the opportunities to commit fraud, such as by increasing the number of players in the health care system and the obligations imposed on them, may well end up losing more money to fraudulent activities. To the extent that a market-based approach, combined with moderate expansions in publicly funded health care programs, proves to be the only politically feasible strategy for health care reform at this time, it is likely that both the motivations and the opportunities for people to engage in fraudulent and abusive activities will increase. Experience has shown us that it is far better to plan for these contingencies in advance than to assume, rather naively, that health care reform will mitigate the temptation to take advantage of the system.","PeriodicalId":183854,"journal":{"name":"University of Houston Law Center","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125112825","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Asserting that class actions are compatible with civil law systems, the author describes the Brazilian system of class actions, comparing it with its American counterpart, and placing it in the context of other systems' approaches to class action litigation. In this paper, the author presents the Brazilian class action system to an international audience and introduces a typical civil law class action to an American audience.The author contends that the Brazilian class action system is a unique creation in the way that it addresses aspects of class action litigation such as standing to sue, types of group rights, res judicata and lis pendens. The Brazilian experience demonstrates that civil law systems can employ a class suit procedure successfully but cannot transplant the American class action model into their systems without substantial adaptation.
{"title":"Class Actions in Brazil - A Model for Civil Law Countries [English]","authors":"Antonio Gidi","doi":"10.2307/3649151","DOIUrl":"https://doi.org/10.2307/3649151","url":null,"abstract":"Asserting that class actions are compatible with civil law systems, the author describes the Brazilian system of class actions, comparing it with its American counterpart, and placing it in the context of other systems' approaches to class action litigation. In this paper, the author presents the Brazilian class action system to an international audience and introduces a typical civil law class action to an American audience.The author contends that the Brazilian class action system is a unique creation in the way that it addresses aspects of class action litigation such as standing to sue, types of group rights, res judicata and lis pendens. The Brazilian experience demonstrates that civil law systems can employ a class suit procedure successfully but cannot transplant the American class action model into their systems without substantial adaptation.","PeriodicalId":183854,"journal":{"name":"University of Houston Law Center","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127195938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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