Monday, February 24, 2020

Negligent Security & Premises Liability Research Paper

Negligent Security & Premises Liability - Research Paper Example The researcher states that unlike many laws that are enforced uniformly across the United States, premises liability law can differ from state to state. As an example, consider the scenario of an individual visiting an apartment and injuring themselves there. In some states, the owners of the apartment building would be liable for the injury; however, in other states, the tenant of the apartment where the injury occurred would be liable for the injury. Therefore, as described in the example, the law of premises liability can be enforced differently depending on the laws of the state involved. As indicated by the classic elements of premises liability, the plaintiff had to be an invitee or licensee in order to hold a landowner liable for a tort that occurs while the plaintiff is on the premises. A 1968 California Supreme Court decision, however, removed the legal distinction between an invitee, licensee, and trespasser when deciding if the possessor of the land could be held liable fo r harm that occurs on the premises and held that a landowner owed a reasonable duty of care to anyone on their premises. This decision held that a possessor of land could be held liable for harm that occurs on their property, even if the harm is to a trespasser or an individual that was not invited and should not be on the premises. Attractive Nuisance Doctrine The 1971 case Haddad v. First National Stores, Inc. established the standard for the duty of care owed to trespassing children. Previously the duty  of a landowner owed to trespassers was not to harm them in a willful or wanton manner; however, the Haddad decision changed this standard and added a special duty of care with regard to children. The court adopted the attractive nuisance doctrine which makes a landowner liable if the plaintiff can prove: 1) the owner knows, or has reason to know, that children are likely to trespass where the condition exists; 2) the condition is one which the landowner knows and realizes, or h as reason to know and realize, involves an unreasonable risk of serious injury or death to such children; 3) the child does not realize the risk or danger involved; 4) the utility to the landowner of maintaining the condition is slight compared to the risk to children; and, 5) the landowner fails to exercise reasonable care to eliminate the danger or otherwise protect the children. Even though the case established the attractive nuisance doctrine, it is difficult for both a plaintiff and defendant to be involved in any case based on this doctrine. Another development in the premises liability law relates to the element of the law regarding the necessity of negligence or some other wrongful act. â€Å"Third party premises liability† cases refer to cases where the possessor or owner of a property can be held liable for injury or harm that occurs on the premises but is the result of a wrongful act of a third person and not the possessor of the property. The issues of duty and ca usation are complex in these cases since the injury is not caused by the possessor of the premises directly, but still may be the liability of the owner or possessor of the premises.

Friday, February 7, 2020

The Role of Taxation Policies under Globalisation and Trade Essay

The Role of Taxation Policies under Globalisation and Trade - Essay Example In this case tax competition will increase everyone will want to reduce their rates and give more incentives. The global mobility of goods, services, finance and consumers has disturbed the tax system of both mobile and immobile factors. This requires efficient taxation of firms operating in different regions. Every country want to minimal taxation to attract Fade-in this article we will discuss the different taxation policies under globalization and trade. Due to the globalization process private and public sectors also had change their policies and practices.3 When a country formulates its policies it takes in to consideration its domestic economy. Whenever there is any type of agreement or trade treaties between nation they are don’t compromise on national independence  regarding taxation. Globalization has change base, implication, design and administration of taxaes.Fiscal termites is used to describe the effect of globalization on tax systems. Adoption of tax system ac cording to globalization is slow process, as tax administrator face difficulties in administering new tax system and making it feasible to IT system and people. Government are facing stiff competition in reducing taxes and giving more incentives to attract FDI, this may lead to race to the bottom in which overall tax collection will be less. Literature Review Taxation It is a system of obligatory contribution imposed by government on people, corporation and property in order to raise revenue for public expenditure. It can direct and indirect it varies from country to country.4 It can be progressive, proportional or regressive tax. Under Progressive tax as income rises tax rates increases. Proportional Tax remain the same at all level and under regressive tax rate decreases as income increases this effect poor people then rich .it is impossible for a government to run its operation without taxes. It also a legislative power and help in implementation of rules. Taxation is set of rule s, how much a very person has to pay and whom and when it should be paid. Taxation is a powerful tool to gain social evolution and economic advancement. By giving tax exemption some activities supported for growth and for the discourage of certain product or activity heavy taxes are imposed. Local business are promoted by imposing heavy taxes on foreign goods . The basic principles of taxation are as follow5: Efficiency : It focuses on the foundation of the taxation policies prevailing in a country.An efficient taxation system should be unbiased and anti-nepotisum and simple so that people can understand it. Equality: The application of the tax system should be Equitable and should treat all taxpayer in similar economic conditions and different treatment in different economic conditions. Certainty : For the establishment of an ideal taxation system certainty is fundamental because one should know what is going to be tax cost and outcomes of tax avoidance. Positive Economics Effects: In actual taxation is for the smooth flow of national affairs and stability in the country and promoting economy.    Trade Trade is transfer of ownership of goods and services from one person to another the act of doing trade is called transactions, the original form of trade