This article discusses the current mandatory reporting obligations for health practitioners in Australia under the Health Practitioner Regulation National Law. It provides a summary of the mandatory notification legislation, and contextualises the introduction of this law. The details of the Western Australian exemption, under which a treating doctor is exempt from mandatory reporting of a doct...

This article discusses management practices that hospital administrators can use to minimize the exposure to property taxation. First, the results of a national survey on the extensiveness of property tax exemption are reviewed. Next, a review of the history of recent developments in Utah is presented, including the recent ruling of the Utah State Supreme Court that "nonprofit" status does not ...

During the last ten years, Burkina Faso, Mali and Niger have opted for selective user fee exemption policies, while remaining within the general framework of cost recovery. But they have each developed their own particular institutional mechanisms, different from those of their neighbour. This was the topic of a comparative research program combining both quantitative and qualitative surveys ov...

Section I of this Note analyzes the cases in which the Commission and the Court of Justice have implied a doctrine of economic unity and argues that this economic unity exemption to the prohibitions of article 85 may indeed be a limited one. Section II sets forth the theoretical and practical difficulties that such a limited economic unity doctrine entails. Finally, section III presents an alte...

Experiments with patented compounds or processes are sometimes necessary for Food and Drug Administration approval of a small-molecule drug, biologic, or medical device. The law exempts certain research and development activities using these patented compounds or processes. The two exemptions are (1) a judicially created exemption developed through case law and (2) an exemption created by the H...

We develop a quality ladder model to study the R&D incentive impacts of intellectual property rights with a “research exemption” or “experimental use” provision. The innovation process is sequential and cumulative and takes place alongside production in an infinite-horizon setting. We solve the model under two distinct intellectual property regimes, characterize the properties of the relevant M...

1 While lead-frame and wire-bond packages can be provided as eutectic or lead-free, currently Altera flip-chip packages are RoHS compliant. We use Exemption #15 for the first Level Connections between the flip-chip die to the substrate (RoHS Exemption #15: Lead in solders to complete a viable electrical connection between the semiconductor die and the carrier within the integrated circuit flip-...

How do taxes in the financial sector affect economic outcomes? We analyze a simple general equilibrium model with financial intermediation. We formalize a trade-off between tax policies that burden the owners of banks and tax policies that burden households. We also study the implications of the financial sector’s exemption from value added taxation (VAT). Main results are that an increased tax...