Implementation of TRAIN Law: A Stakeholders’ Perspective Analysis

13 Pages Posted: 15 Jun 2022

Mary Ann Ferro

World Citi Colleges

Date Written: June 3, 2022

TRAIN Law was enacted for the purpose of making taxation easier and less complicated while promoting business venture, creation of jobs and poverty alleviation. Under Comprehensive Tax Reform Program (CTRP), this tax reform package intends to lower (PIT) personal income tax, manages VAT exemptions and excise tax on petroleum goods and automobiles. This study analyses the effects of the imposition of TRAIN law as perceived by the various sectors in local economy of Manila City. These sectors are non-working, public employees, private employees, and micro-entrepreneurs. This study applied descriptive method of research using a standardized questionnaire adopted from a previous study. Survey activity was conducted online via google form with a secured link provided to the respondents. There was a total of 90 respondents who were surveyed using a random sampling method. Statistical treatments such as Frequency, simple percentage, weighted mean, Chi-square test of independence, and ANOVA were used to gathered data. The study revealed that there is a significant difference between age, civil status and number of dependents and their perception of the effect of TRAIN law. This only means that their perceptions differ by marital status, lifecycle stages and different age groups. Further, there is no significant difference in the perception of the respondents by gender and monthly income. So the perception does not vary on gender and how much their earnings are. It also revealed that there is a significant relationship between the age, gender, civil status, number of dependents and monthly income of the respondents and their perception on the effect of the imposition of TRAIN law in the context of affordability of basic goods, affordability of non-essential commodities, social overhead capital and infrastructure, disposable income, and development of micro-enterprises. While majority of the aspects have shown significant relationship there were three that have shown no significant relationship in the following dimensions: between gender and their perception on the development of microenterprises, number of dependents and their perception on social overhead capital and infrastructure and civil status and their perception on the affordability of non-essential commodities.

Keywords: Quantitative Research, Descriptive method, TRAIN law

Suggested Citation: Suggested Citation

Mary Ann Ferro (Contact Author)

World citi colleges ( email ), do you have a job opening that you would like to promote on ssrn, paper statistics.

  • DOI: 10.32996/jefas.2022.4.1.3
  • Corpus ID: 245819674

Assessing The Impacts of TRAIN Law on Consumption, Savings, and Unemployment in the Philippines

  • Frances Lorraine Feniz , Aira Kain M. Lim , +1 author Peter Jeff C. Camaro
  • Published in Journal of Economics, Finance… 7 January 2022
  • Economics, Law

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Growth and redistribution impacts of income taxes in the thai economy: a dynamic cge analysis, assessing the potential impacts of the tax reform for acceleration and inclusion and the build build build program.

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The TRAIN Law and its Beneficial Impacts to the Philippine Economy

Profile image of Jeremiah Cordial

This is a brief information upon the new comprehensive tax reform program called TRAIN Law in the Philippines.

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Loridelle Abonales , Ellen Grace Delicano

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Yonas Moges

Jorge Martinez-vazquez

SSRN Electronic Journal

Vijaya Varma

PARI Public Affairs Research Institute , Thatshisiwe Ndlovu , Alice Soares Guimarães

The centrality of taxation in the making and functioning of modern states is widely recognized in academic literature as well as in public policy debates. The powers and legitimacy of the state, allocation of public and private resources, financing of public administration and the ability of government to deliver services are some of the many themes of socio-political and economic life that run through the issue of taxation. Moreover, the autonomous development of nations and their economic growth are highly conditioned by their fiscal systems. Taxation has the potential to contribute to the development and strengthening of democratic institutions and processes and, accordingly, to good governance and accountability. When revenue from domestic taxation is small, the political elite is less inclined to attend to the needs of the masses. Once the state imposes a significant fiscal burden on its citizens, rulers tend to become more responsive to popular demands. Tax policies can also be used as tools for redistributive measures to promote social justice and equality. Furthermore, in modern societies, taxation is one of the most pervasive aspects of state–society relations. Although these aspects and dynamics of taxation are increasingly being recognized by academics, tax practitioners and policy-makers, much research and debate is focused on the so-called developed states of the global North. Although these contributions provide relevant theoretical insights and useful conceptual tools, a central question remains: How far can they go towards an understanding of taxation in the developing world? Notwithstanding some relevant works, the specificities of taxation in the post- colonial polities of the developing world are yet to be fully explored. In recognition of the centrality of taxation in contemporary societies and the need for more detailed investigation that considers the particularities of sub-Saharan Africa, the Public Affairs Research Institute (PARI), in partnership with the the Friedrich Ebert Stiftung (FES) South Africa, developed a three-year, interdisciplinary research project on taxation in the region. This report presents the results of an in-depth analysis of South Africa, Mozambique and Cameroon, the three countries selected for the study. Based on the assumption that taxation can be used to further economic and political development, the first question we asked was: What conditions need to be in place for taxation to contribute to a country’s development? Although quality is an important factor, on its own it cannot guarantee an efficient tax system. The developmental potential of taxation is also determined by the character and dynamics of state–society relations, which constitute the second set of requirements identified in our research and analysed in this report. Although we acknowledge the centrality of institutional aspects, our main claim is that to understand the limits and potentialities of any tax system, it is necessary to go beyond analysis of institutional design and interrogate broader socio-political aspects of state–society fiscal relations as well. We therefore argue that societal perceptions of taxation are also a fundamental element of a vital tax system because by contributing to tax morale and voluntary compliance, they enhance the extractive capacity of the state. Our main hypothesis is that in South Africa, Cameroon and Mozambique the greatest challenge to consolidation of a strong tax system (aside from some institutional obstacles) is the character of state–society fiscal relations, which in their present state do little to boost tax morale. As such, we claim that future interventions and reforms should focus on this dimension.

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thesis about train law

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Seeing the TRAIN Law in its proper perspective

Introspective.

By Romeo L. Bernardo

No surprise, TRAIN surfaced as an election issue: senators and congressmen who sponsored and voted for it are being unfairly though ineffectively targeted. Much of the conversation also missed the point that TRAIN is part of a larger national project designed to put our fiscal house in order coherently and comprehensively. This is an ambitious undertaking never attempted in past administrations where tax reform tended to be more piecemeal or driven by donor institutions like the IMF, or an actual or potential fiscal crises.

TRAIN is the first of five packages of the comprehensive tax reform program. Other packages deal with corporate income taxation and modernizing fiscal incentives; sustainable financing for Universal Health Care through increased sin taxes on tobacco and alcohol; fixing our broken property valuation system; and reforming capital income taxation. The program has always been presented by the government’s economic team as not an end in themselves, but means of making the tax system one in which everyone contributes her or his fair share of our investments in infrastructure and human development. All packages seek a fairer, simpler and more efficient system, while only two are also revenue enhancing, TRAIN and the sin tax package for the long-term financing of Universal Health Care.

The government passed TRAIN in 2017. By 2018, government attained 108 percent of its collection target and, as earmarked in the law itself, funded crucial infrastructure and social protection programs. An estimated three hundred thousand jobs were created in construction due to increased spending in infrastructure and, as of the first quarter of 2019, P22 billion were given to poor households through the Unconditional Cash Transfer program and P500 million support to qualified jeepney operators via the Pantawid Pasada program.

The measure was passed, with the support of a cross-section of business groups (including the Management Association of the Philippines, PCCI, and Go Negosyo), civil society (such as the Foundation for Economic Freedom, Action for Economic Reform), international organizations (such as the Asian Development Bank, the International Monetary Fund, and the World Bank), academe, and former Department of Finance Secretaries and Undersecretaries.

Other major elements include the lowering of the personal income tax for 99% of wage earners (a total of P111 billion in additional take home pay in 2018); a staggered increase of petroleum excise tax; repeal of 54 out of 61 special laws with non-essential VAT exemptions; adjustment of automobile and tobacco excise tax rates; and the introduction of a sweetened beverage excise tax in support of health objectives.

This early, TRAIN has yielded additional benefits to the economy. The latest was the upgrade last week of the Philippine investment grade credit rating by S&P to BBB+, surpassing countries like Italy, Portugal and Indonesia, and placing the country at par with Mexico, Peru and Thailand. This will lower the cost of borrowing of the government, at around 3 billion annually for the next 2 years, according to the Treasury, and private sector borrowers alike, and make the Philippines more attractive for investments.

Surprisingly, two research papers of Government’s own think tank, Philippine Institute for Development Studies were being cited by opposition candidates to bash this reform package. These were the papers of Dr. Rosario Manasan titled “Assessment of Republic Act 10963: The 2017 Tax Reform for Acceleration and Inclusion,” 30 pages, and of Ramon Clarete, Philip Tuano et al titled “Assessment of TRAIN’s Coal and Petroleum Excise Taxes Environmental Benefits and Impacts on Sectoral Employment and Household Welfare,” 67 pages. The criticism is unfair most of all to the authors of the PIDS studies since the partisan critics were quite selective in picking up the critical elements of the studies.

I am honored to have served as a Trustee of PIDS for a decade and much appreciate how independent research by a quasi-fiscally autonomous think tank contributes valuably to public debate and formulation of national policies. It has done so effectively in such diverse fields as agriculture, land reform, reproductive health, housing finance, foreign investments, food security and rice policy, etc. as I wrote in my parting column “Bridging the gap between knowledge and power” (28 March 2016). I also know Drs. Clarete and Manasan well, and have the highest regard for them and their work.

However, allow me to register some reservations on their studies in the following respects.

a) The exclusion of infrastructure spending and social mitigating measures in the analysis of Clarete, et al, and Manasan, respectively;

b) The papers are short in proposing alternative policy direction; and

c) The authors abstract from the primary objectives of each of the components of TRAIN and that of the overall tax reform program.

At the end of the day, the most basic omission of these criticisms of TRAIN from analysts and candidates is their most partial analysis. Partial for the analysts, meaning incomplete. Partial for the candidates, meaning partisan.

They focus on the tax impact on marginalized sectors, but fail to consider the public spending and higher growth that will benefit all, especially the poorest. Public expenditure studies show that the poorest segments gain the most from social spending (e.g. education and health) and infrastructure, immediately and especially over time as these investments create jobs and raise incomes.

If PIDS will be issuing a Policy Brief for wider circulation in the future, perhaps these points could be properly reflected as well as my earlier thoughts on the larger goals of the comprehensive tax reform program – that it is part of a much larger effort to fund our much-needed investments through a tax system that is fairer, simpler, and more efficient.

The next step in this journey is to make sure government is fiscally responsible about implementing the Universal Health Care Law and that we have the means to do so in the long-term. Smokers and heavy drinkers will be accessing health services more than others, on average. They should contribute more. According to a recent Pulse Asia survey, 75% of Filipinos believe sin taxes should be raised. The elections will soon be over and the legislators will be back for 9 session days before the close of the 17th Congress. The House has already passed their version on 3rd and final reading. The ball is in the Senate’s court. It needs to go back to work and pass the sin tax package of the comprehensive tax reform program post haste.

Romeo L. Bernardo was finance undersecretary during the Cory Aquino and Fidel Ramos administrations. He is Philippine Adviser of GlobalSource Partners, a New York-based network of independent analysts.

[email protected]

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Train law burdens majority of filipino families, say study.

thesis about train law

A RECENT study conducted by the IBON Foundation concluded on Thursday, October 4, that the first package of the Tax Reform for Acceleration and Inclusion (TRAIN) law burdens the poorest 17.2 million Filipinos nationwide.

The said non-stock and non-profit organization found out that 76 percent or three out of four Filipino families are struggling to bear oil and other consumption taxes without the benefit of receiving compensatory personal income tax cuts

“The poor and middle class, even those few with gains from personal income tax cuts, will suffer cuts in their standard of living unlike the rich who will easily be able to maintain their lifestyles,” IBON Foundation said as reported by CNN Philippines.

This goes against the claim of the Department of Finance (DOF) stating that the tax reform is not “anti-poor.” The country’s finance department claimed that the top 10 percent of richest households consume as much fuel as the poorest 80 percent combined which is at about 51 percent.

The DOF added that based on the Family Income and Expenditure Survey (FIES) 2015, the top 1 percent uses oil equivalent to the bottom 50 percent of all households in the entire country.

IBON Foundation criticized the logic of the said argument, labeling it as “insensitive” to the actual income of a Filipino family.

The study reported that the poorest 80 percent has a monthly income ranging from P1,441 to around P29,600. As such, around 18.1 million families would belong to the country’s poor. While 2.1 million would belong to the lower middle class.

IBON reported that the “richest 10 percent” would include middle-class families earning between P44,000 and P100,000, which means they are part of the group which consumes 51 percent of the total fuel consumption.

The research group added the “TRAIN-driven” inflation affected the purchasing power of the poorest 90 percent of Filipinos by P1,622 to P9,250. The said foundation then suggested that taxation should be directed towards the country’s richest.

“Hundreds of billions of pesos can be raised by increasing taxes just on the richest 570,000 or 2.5 (percent) of super-rich Filipino families without burdening the poor. This will also entail lifting taxes on sensitive products such as oil, which will genuinely benefit the majority,” it explained.

In order to lessen the harm that TRAIN law is causing, several lawmakers have looked into the cancellation of some provisions in the tax reform program especially those on fuel and oil. However, President Rodrigo Duterte does not want to stop TRAIN as he does not believe that the tax reform law is responsible for the price surges.

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thesis about train law

Fast train sets record, includes stop in Utica. This week in Mohawk Valley history

1902, 122 years ago , train record .

The Twentieth Century Limited now is the fastest passenger train traveling on New York Central Railroad tracks. It sets a record by averaging 45 miles per hour -- reaching top speeds of 75 mph -- on a 980-mille trip from New York City to Chicago. It takes 19 hours, 57 minutes. 

It leaves New York at 2:45 p.m. and reaches Utica at 7:32 P.M., where it is greeted by a large crowd at Union Station. It arrives in Chicago at 10:42 a.m. The train is made up of powerful Engine 2975, two Pullman sleeping cars, a buffet car and a combination car. 

1924, 100 years ago 

Park expansion .

Summit Park in Oriskany expands its picnic area to accommodate the hundreds who enjoy cooking their meals outdoors during the summer months. The park attracts thousands each week and is especially busy on weekends. The picnic area has 12 cobblestone and concrete fireplaces and 12 large picnic tables. There also are plenty of logs and paper and trash cans nearby. Also, nearby each night from 8 to 11 is an orchestra to entertain diners. For those who rather not cook, there are restaurants and refreshment parlors throughout the park. 

1949, 75 years ago 

Utica knit .

Earl W. Dunmore, president of the Utica Knitting Goods Company, speaks at a Kiwanis Club noon meeting in Hotel Utica and says residents of the Upper Mohawk Valley region should be proud of Utica Knit and other area textile industries. "Utica Knit employs 3,000 people locally with wages topping $5 million a year. My company paid $103,000 in taxes last year and is a large contributor to the Community Chest and YMCA." 

1974, 50 years ago 

Dog leash law .

The town of New Hartford passed a law restricting dogs from running loose, barking excessively, chasing cars and harassing people. The law excludes the villages of New York Mills and New Hartford. Supervisor Howard Entwistle says, "If townspeople cooperate as good neighbors, there will be no need for heavy enforcement. But if dog owners show no concern for their neighbors, we will take action." 

Meanwhile, the Medicare claims office moves from 258 Genesee St. in downtown Utica to the Brock Building at 276 Genesee. Metropolitan Life Insurance, which administers the Medicare office, serves 32 upstate counties with a staff of 190. 

1999, 25 years ago 

Rotary awards .

The Rotary Club of Utica distributes "Pride of Workmanship Awards" to several who "are willing to go that extra mile and contribute to the success of their places of employment." They are: Stephen Best, minister of music and building administrator at Utica's First Presbyterian Church; Claudette George, business service manager, Foothills Girl Scouts Council; Hermine Kinne, behavioral administrator, Rao Center, Healthcare Division, Neighborhood Center; Michelle Lopicolo, resident property attendant, Masonic Home; Karen Marsch, fiscal manager, Learning Disability Association of the Mohawk Valley, and Connie McKenna, administrative assistant, Sunset Wood. 

In Oneida County American Legion baseball, Adrean Post defeats Utica Post, 3 to 1, behind the hitting of JT La Fountain, John Krol and Andy Wengert. Utica's Josh Marlenga had two hits. Meanwhile, Whitestown beat Sherrill, 2 to 0, behind the pitching of Mike Dziok and hitting of Dan LaGasse. 

The New Hartford Historical Society elects Robert Dicker as its president. Other officers include Burke Galer, vice president; Barbara Munde, secretary; and trustees Kenneth Temple, Barbara Couture and Judith Wenner. 

2014, 10 years ago 

Boilermaker volunteers .

The Boilermaker Road Race honors two of its top volunteers. Bob Carlson has headed the race's Traffic and Safety Committee for 25 years. Donna Freitas has been captain of the water stop at Faxton St. Luke's Healtrhcare for 27 years. 

In other news, Monsignor William Donovan, an area priest for 64 years, dies at age 88. He was once principal of Utica Catholic Academy and served at such churches as Historic Old St. John's in downtown Utica; Church of Our Lady of Lourdes in South Utica, and St. John's the Evangelist in New Hartford. He had a brother, Michael, who also was a priest and three sisters who were nuns. 

Laura Panzone, valedictorian of Holland Patent High's senior class, wins the annual Kathleen A. Clements Scholarship from Oneida-Herkimer-Madison BOCES' School and Business Alliance. 

Trivia quiz 

This U.S. president's son-in-law was Jefferson Davis, president of the Confederate States of America during the Civil War. Name him. (Answer will appear here next week.) 

Answer to last week's question: John Tyler, 10th president of the United States from 1841 to 1845, had 15 children -- 5 daughters and 3 sons with his first wife, Letitia, and 5 boys and 2 girls with hi second wife, Julia. President Tyler was born in 1790 and his last child, Pearl, died in 1947. Tyler was 70 years old when he fathered her.  

This Week in History is researched and written by Frank Tomaino. E-mail him at [email protected]

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The Risks of 18-Wheelers Getting Stuck on Train Tracks: Understanding and Preventing Catastrophic Incidents

by Eric Rhine | Mar 20, 2024 | Auto Accident , Train Accident

The interaction between 18-wheelers and train tracks presents a significant safety challenge, particularly when heavy loads such as hot mix asphalt are involved. The risk of an 18-wheeler becoming stuck on train tracks is a serious concern that can lead to devastating accidents. At Spagnoletti Law Firm, we understand the complexities and dangers associated with these incidents and are committed to helping victims of such accidents navigate the legal landscape. This article explores the risks of 18-wheelers getting stuck on train tracks, the common causes, and the preventative measures that can be taken to avoid these dangerous situations.

Understanding the Risks

Crossing train tracks can be particularly hazardous for 18-wheelers due to their length, weight, and the uneven terrain often found at railroad crossings. One of the primary risks is the potential for the truck to become stuck on the tracks. This can occur when the truck’s undercarriage scrapes against the raised tracks or when the tires lose traction on steep inclines. These risks are exacerbated for trucks carrying heavy materials like hot mix asphalt, as the added weight can further hinder the vehicle’s ability to clear the crossing promptly.

In cases where an 18-wheeler gets stuck on the tracks, it poses an immediate threat of collision with oncoming trains. The massive size and speed of trains mean that stopping quickly is often impossible, leading to potentially catastrophic outcomes. The impact of such collisions can result in severe injuries or fatalities for both the truck driver and train passengers, as well as extensive damage to both the train and the truck.

Common Causes of Trucks Getting Stuck

Weight and load distribution.

The weight and distribution of the load in an 18-wheeler are critical factors in navigating railroad crossings. Hot mix asphalt, for example, is extremely heavy and, if not evenly distributed, can shift and alter the truck’s balance while crossing the tracks. This uneven weight distribution can cause the truck to become unbalanced and stuck. The heat from the asphalt can also affect tire performance, reducing traction and increasing the likelihood of the truck becoming immobilized.

Road and Track Conditions

The physical condition of the road and tracks plays a significant role in the risk of getting stuck. Many railroad crossings are uneven, with raised tracks that create a hump for vehicles to cross. This can be particularly problematic for long and heavy trucks, which may bottom out or lose traction. Additionally, poor maintenance of crossing surfaces, such as potholes or loose gravel, can further complicate the crossing process and increase the risk of getting stuck.

Driver Error and Inexperience

Driver error and inexperience are significant factors contributing to 18-wheelers getting stuck on train tracks. Inadequate knowledge of safe crossing techniques, misjudging the clearance needed, or failing to slow down sufficiently can all lead to the truck becoming stuck. Drivers may also underestimate the impact of their speed and the load’s weight on their ability to navigate the crossing safely.

Inadequate Signage and Warnings

In some cases, inadequate signage and warnings at railroad crossings can contribute to accidents. Lack of clear signs indicating an upcoming crossing, poor visibility of existing signs, or insufficient warnings about the crossing’s condition can all lead to situations where a truck gets stuck. Ensuring that crossings are well-marked and visible can help prevent such incidents.

Preventative Measures

Thorough route planning.

One of the most effective preventative measures is thorough route planning. Trucking companies should identify routes that avoid railroad crossings where possible, particularly those with known issues. When crossings are unavoidable, drivers should be informed about their locations and potential hazards. Advanced route planning can help mitigate the risk of encountering problematic crossings unexpectedly.

Regular Vehicle Maintenance

Regular maintenance of the truck is crucial to ensure it is in optimal condition to handle railroad crossings. This includes checking the undercarriage clearance, ensuring tires are in good condition, and verifying that the vehicle’s weight distribution systems are functioning correctly. Proper maintenance reduces the risk of mechanical failures that could lead to the truck becoming stuck.

Driver Training

Training programs for drivers are essential in teaching safe crossing techniques and how to handle unexpected situations. Drivers should be trained to approach crossings slowly, maintain a steady speed, and understand the clearance needed to cross safely. Additionally, drivers should be educated on the importance of stopping and looking for trains before crossing, even if there are no signals indicating an approaching train.

Enhancing Crossing Infrastructure

Improving the infrastructure of railroad crossings can significantly reduce the risk of trucks getting stuck. This includes leveling the crossing surface, installing adequate signage, and ensuring clear visibility of warning signals. Collaborating with local authorities and railway companies to enhance crossing safety can prevent many incidents.

Legal Support and Advocacy

Despite the best preventative measures, incidents can still occur. If you or a loved one has been affected by an 18-wheeler getting stuck on train tracks, seeking legal advice from experienced professionals is crucial. At Spagnoletti Law Firm, we specialize in personal injury and accident cases involving commercial vehicles. Our team of knowledgeable attorneys can help you understand your legal options, investigate the circumstances of the accident, and pursue compensation for medical expenses, lost wages, pain, and suffering.

The risk of 18-wheelers getting stuck on train tracks is a serious safety concern that requires a multifaceted approach to prevent. Understanding the common causes, such as weight distribution issues, road conditions, driver error, and inadequate signage, can help in developing effective preventative measures. Thorough route planning, regular vehicle maintenance, driver training, and enhancing crossing infrastructure are critical steps in mitigating these risks. If you or a loved one has been involved in such an incident, Spagnoletti Law Firm is here to provide the legal guidance and support you need to navigate the legal process and secure the compensation you deserve.

Spagnoletti Law Firm has attorneys licensed in Texas, Florida, New Mexico and New York.  We have previously handled multiple cases involving train accidents.  Our attorneys have the experience and the skills needed to aggressively represent the families of loved ones who have lost their lives or been seriously injured in an accident involving a train or commercial vehicle.  The experienced accident attorneys at Spagnoletti Law Firm can help you understand your rights if you or a loved one was involved in an accident involving a train. Please contact us online or call 713-804-9306 or to learn more about your legal rights.

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Melbourne mayor updates ‘quiet zone’ plan amid constant train horns

City to pursue federal grants to upgrade crossings.

Brandon Hogan , Digital Editor

MELBOURNE, Fla. – Melbourne’s mayor says there’s more work yet to be done — and paid for — before the city can be designated a “ quiet zone ” amid near-continuous train horns .

Mayor Paul Alfrey said on social media that the city would be in a better position to apply for a quiet zone designation once certain upgrades were made to Melbourne’s 18 train crossings, as he says is required by federal law. The city will pursue federal grants with the Space Coast Transportation Planning Organization to complete said upgrades, the post states.

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“Also per Federal law, horns must blow before crossings. Since our City of Melbourne has the most crossings in Brevard County, our residents hear nearly a continuous train horn dozens of times daily,” Alfrey said in the post. “As stated previously we did not have a choice with Brightline but we do with excessive train horn noise.”

Other quiet zones have already been designated in Central Florida, such as those near SunRail lines in Orange and Osceola counties.

Brightline opened its Orlando station in September 2023 , launching its first trains from Orlando and Miami.

Before year’s end, Brightline announced it was increasing it routes to 32 trains daily, at which time Melbourne city staff were already in contact with with the Space Coast TPO and Federal Railroad Administration in response to numerous complaints.

Get today’s headlines in minutes with Your Florida Daily :

Copyright 2024 by WKMG ClickOrlando - All rights reserved.

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Brandon hogan.

Brandon, a UCF grad, joined the ClickOrlando team in November 2021. Before joining News 6, Brandon worked at WDBO.

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Melbourne considers brightline ‘quiet zone’ application to feds, melbourne wants brightline conductors to stop horn blowing overnight.

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From legal positivism to neo-liberal scientism a metaphysical defence of moral law and the inseparability thesis authors, kizito michael george.

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Despite decades of contentions between moral legalists and legal positivists about the place of morality in law, moral law has vehemently stood out as the end of history. The scientific experiment has despondently failed to logically evict the moral law from the jurisprudential discourse. This research article posits that moral law is the End of History as far jurisprudential evolution is concerned. It argues that the mechanization of law through the positivistic experiment is a moral debacle dented with logical inconsistencies and insurmountable fallacies. It thus uses the inseparability thesis to demonstrate the pivotality of moral law in every positive jurisprudence superstructure. It contends that law appeals to our moral sensibilities because it pre-supposes a conscience in the law giver, the law enforcer and the citizen who is supposed to abide by the law. This ought necessity therefore makes the trio morally credible to legislate, enforce the law and be legally bound by the principles and precincts established by the law.

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Winners of The Malmsten Award for Best Master's Thesis 2024

On 13 June, the graduation ceremony was held for the School's master's programmes. In connection with this, the winners of The Malmsten Award for Best Mater's Thesis were also presented.

This prize is awarded annually for the best thesis within each of the nine master’s programmes at the School of Business, Economics and Law. In addition to the honor, the authors receive 10,000 SEK each. The prize is awarded by the Richard C. Malmsten Memorial Foundation.

The recipients were presented during the graduation ceremony held at the Gothenburg Concert Hall in the presence of students, family members, programme directors, and staff from the Graduate School.

The best master's theses 2024

Master of science in accounting and financial management.

Lovisa Aronsson & Moa Persson:  Navigating Sustainability: Unveiling the Role of Controllers in Organizations. A qualitative interview study of three global organizations

Master of Science in Economics

Federico Bruschi: Fiscal Competition among Italian Municipalities: Evidence from the Property Tax

Master of Science in Finance

Ludvig Johansson & Alva Mentor: The Impact of Board Gender Diversity on Dividend Policies: Evidence from Swedish Listed Firms

Master of Science in Innovation and Industrial Management

Luca Svevo Viking Lundgren & Virginia Viganò: The Interplay between Sustainability and Financial Performance: A Mixed-Methods Analysis in the Automotive Industry

Master of Science in International Business and Trade

Zlata Zapolskaia & Tilde Thorsén: The Role of Innovation Ecosystems in Influencing an MNCs' Adoption to Emerging Industries: A qualitative case study of local market contexts

Master of Science in Knowledge-based Entrepreneurship

Jonathan Zepeda Villela: Strategizing for retention: An exploratory cross-sectional case study of switching barriers within service-based knowledge intensive entrepreneurial firms´ retention strategies in B2B

Master of Science in Logistics and Transport Management

Isak Lund & Manru Wang: Low Emission Zones: The stakeholders’ perspectives of the economic impacts

Master of Science in Management

Maya Drossel & Felix Löfgren Hallbeck: Generative AI, the new colleague? – a sociomateriality perspective on the human-AI relationship

Master of Science in Marketing and Consumption

Despoina Mavroudi: Unpacking purchase intentions: How does repairability labeling drive consumer choices?

Students on a stage receiving their awards

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thesis about train law

thesis about train law

Law Firms Start Training Summer Associates on Using Generative AI

By Justin Wise

Justin Wise

Some Big Law firms are now making summer associates learn the ins and outs of generative AI as they begin integrating what’s considered to be a game-changing technology for the profession.

K&L Gates, Dechert, and Orrick Herrington & Sutcliffe have incorporated training on the technology for this year’s class of summer associates, teaching them how to use research and chatbot tools now being used by the firms. The programs offer a window into what some firms believe artificial intelligence will mean for those now entering the profession.

Future junior lawyers won’t be replaced by AI, as some fear, but they will need to harness it to be successful, said Brendan McDonnell, a K&L Gates partner and member of the firm’s AI solutions group. That includes understanding how to effectively interact with generative AI chatbots to unearth the most useful information for clients, he said.

“That’s the whole idea about the training program: You need to teach people how this is going to impact the way they come to work,” said McDonnell. While AI will automate many tasks, he said, it’s also going to open up new lines of legal practice while freeing up new professionals’ time to learn and master the complex work they went to law school for.

Most firms are still in an experimentation phase when it comes to deploying generative AI chatbot and research tools. Firms’ use of the tech is also dependent on clients’ openness to it. “We’re in a transition period,” said Alex Su, the chief revenue officer at Latitude Legal, a global flexible legal staffing firm. “It’s hard to say there’s going to be a huge impact in how law firms staff in the near-term.”

Still, legal experts caution that future lawyers need to address the technology.

“It used to be that a lawyer was sufficiently tech savvy if she knew her way around Word and Westlaw,” said Nora Freeman Engstrom, the co-director of the Deborah L. Rhode Center on the Legal Profession at Stanford Law School. “Those days are over. In order to offer top-tier legal services in the 21st century, lawyers need facility with a suite of sophisticated tech-based tools.”

There’s an apparent marketing component as well for the firms. Summer associate programs—roughly the equivalent of a paid summer internship that typically leads to a full-time job offer—have long been part of an effort for law firms to promote their brand to law students while fostering a recruiting pipeline. A generative AI training “sends a great marketing signal” about the firm’s commitment to a new technology, said Su. The “devil’s in the details” for this type of training, especially when it involves those entering the profession, said Michele DeStefano, a professor at the University of Miami Law.

“The biggest issue is even if they know how to use AI, if they don’t have the substantive law background, you can’t discern whether you got a good answer,” she said.

Prompt Engineering

K&L Gates and Orrick each partner with tech learning platform AltaClaro for firmwide trainings on subjects such as “prompt engineering,” regarded as the science of interacting with generative AI models and how the technology works.

AltaClaro is working with 15 AmLaw200 firms on generative AI trainings, said CEO Abdi Shayesteh, though Orrick is the only one that has incorporated those programs in its summer associate training, beginning last year.

Orrick said the first week of this year’s program included a training on prompt engineering, in addition to a day dedicated to seminars and ideas sessions around generative AI.

“It’s going to be incredibly important for new lawyers to understand what technologies are available and how to use them,” said Kathleen Orr, Orrick’s head of practice innovation. She noted AI tools in use by Orrick include DraftWise, a drafting and negotiation assistant, Kira, an AI contract analyzer, and WestLaw’s Precision, an AI-assisted research tool.

K&L Gates’ summer associate class will go through firm-led generative AI trainings and be introduced to CaseText’s Co-Counsel, a legal AI assistant the firm is already using for areas such as case research and summarizing depositions, said McDonnell. The firm will later match each associate with a lawyer identified internally as a generative AI “power user” to use the technology in their day-to-day work.

“We hope that’s kind of going to give them a good mix of theory and practice,” said Carolyn Austin, K&L Gates’ director of practice innovation.

Dechert, for its part, is doing something similar. The firm will focus on one-on-one training between a summer associates and attorneys who are using AI tools in their work, said Thor Alden, Dechert’s associate director of innovation.

Alden noted the program highlights how legal training is “fundamentally” changing. But he said the tools aren’t replacing the firm’s assessment of legal skills.

“When you’re thinking of a summer associate, one of your main goals is to assess whether the firm wants to hire you, and that should ultimately be driven by legal capabilities,” he said.

Protecting the Brand

For both experienced and young lawyers, the biggest warning sign that comes with the new territory is the documented accuracy problems, or hallucinations, of AI models. An infamous example is two New York lawyers getting fined $5,000 last year after submitting a brief citing six nonexistent cases that one of the lawyers admitted were supplied by OpenAI’s ChatGPT.

“A big challenge for all law firms will be trying to make sure that they can continue to think like lawyers,” said McDonnell. “I mean, you can ruin the brand of a law firm if we don’t actually make sure that the output is vetted.”

Notwithstanding those risks, many law firms, traditionally slow movers when it comes to new technology, have embraced generative AI. Dechert launched its own internal chatbot, DechertMind, in April 2023. Wilson Sonsini has also created its own internal AI tool. Firms such as A&O Shearman and Paul Weiss are customers of the generative AI legal startup Harvey, which has received more than $100 million in funding to date.

“For the first time the legal industry is moving at a better pace and looking at how to adopt this technology,” said AltaClaro’s Shayesteh. “It’s because they see the competitive advantage from those who adopt this the right way.”

Bloomberg Law sells legal research tools and software, including some that make use of generative AI.

To contact the reporter on this story: Justin Wise at [email protected]

To contact the editors responsible for this story: Alessandra Rafferty at [email protected]

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14-year-old killed after horse-drawn carriage crashes into train

FILE - A 14-year-old boy operating a horse-drawn carriage was killed Wednesday after crashing...

MARION, Ohio (Gray News) – A 14-year-old boy operating a horse-drawn carriage was killed Wednesday after crashing into the side of a train.

According to officials with the Ohio State Highway Patrol, the preliminary investigation shows the teen was heading north on County Road 5 in Marion County around 4:40 p.m. when he lost control of the carriage.

The boy was thrown from the carriage when it hit the side of the train.

He was pronounced dead at the scene.

CSX railroad was notified of the deadly crash with the train around 5 p.m.

“CSX extends its deepest sympathies to everyone impacted by this tragedy, and we will work on the scene to support local law enforcement as they continue to investigate,” a spokesperson for CSX said in a statement.

Copyright 2024 Gray Media Group, Inc. All rights reserved.

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Local News | Wild scenes as fire blazes next to NJ Turnpike…

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Local News | Traffic snarled, trains delayed, wild scenes as fire blazes next to NJ Turnpike in Secaucus

The blaze erupted on a grassy plain in Secaucus between Interstate 95 - Eastern Spur and several train tracks. (@NJTRANSIT via X)

The blaze erupted on a grassy plain in Secaucus between Interstate 95 (Eastern Spur) and several train tracks. Northbound traffic toward the Lincoln Tunnel went down to a single lane as fire crews took over the others to douse the flames. Meanwhile, southbound traffic moved slowly past the apparent threat.

Compounding the service impacts caused by the Amtrak overhead wires, there is a significant brush fire in the vicinity of County Rd. that is impacting wire repairs. pic.twitter.com/yMBxDqH2fd — NJ TRANSIT (@NJTRANSIT) June 20, 2024

By 4:30 p.m., the fire was out, but residual traffic delays stretched for miles, and transit issues continued.

NJ Transit service in and out of Penn Station in midtown was stopped due to various issues, including the fire . Several trains to midtown were diverted to Hoboken instead, according to WCBS.

Amtrak stopped all service between Philadelphia and New Haven due to an overhead power outage at Penn Station, according to several updates from the railroad.

“An unrelated brush fire has also been reported,” the carrier wrote on social media.

The fire created imposing scenes for drivers on the highway, as plumes of black spoke spewed over the interstate. Traffic was backed up all the way from the Lincoln Tunnel to Newark around 3 p.m., according to WNBC.

Flames and smoke could be seen for miles around, and social media users shared pictures of the blaze from Jersey City .

“ Insane scenes but thank god for FDNY,” one driver wrote on Twitter.

The cause of the blaze was not immediately clear, but the brush fire erupted amid uncomfortably high temperatures across the tristate area .

Temperatures reached 90 degrees in Secaucus and much of New Jersey, while climbing to 92 in the five boroughs.

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IMAGES

  1. TRAIN LAW THESIS 2018.docx

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  2. Pros and Cons of TRAIN LAW

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  6. Autumn Equinox trailer

COMMENTS

  1. The Impact of TRAIN Law on Small and Medium Enterprises (SMEs)

    The Republic Act No. 10963 or the Tax Reform for Acceleration and Inclusion (TRAIN) Law is the first package of the Comprehensive Tax Reform Program (CTRP) created by the Duterte Administration to address the deficiencies in the taxation framework. This study assessed the effect of TRAIN Law as viewed by the various SME owners and operators in ...

  2. TRAIN Law The Surrounding Legal and Factual Issues

    One noted law that gained public support as well as criticism from different sectors and industries, is the Tax Reform for Acceleration and Inclusion (TRAIN) as Republic Act (RA) No. 10963 which ...

  3. Assessing The Impacts of TRAIN Law on Consumption, Savings, and

    This study determines the relationship between the TRAIN Law and the increase in income on the country's consumption, savings, and unemployment rate. ... following the hypotheses of this thesis ...

  4. An Initial Look at the TRAIN Law: Are We on the Right Track?

    A main component of the law was the new income tax rate. With the TRAIN Law, the base of individuals who are exempted from income tax has been widened to cover workers who earn P250,000 per year, or around P22,000 per month, or less. The threshold for taxable bonuses was also increased from P82,000 to P90,000 (Galolo, 2017; Medenilla, 2017).

  5. THE Perceived Impact OF Train LAW

    According to Layug (2018), stated that since the implementation of the TRAIN Law signed by President Duterte on December 19, 2017, in Malacanang, also known as the Tax Reform for Acceleration and Inclusion (TRAIN) Act, a lot of sectors believed that this law is a 'burden' for poor people.

  6. The Implications of Train Law to Filipinos: A Opinionated Essay

    One of the law reforms was the decrease in Personal Income since most payers are individual. Before the Train Law, Filipinos used to pay 5% to 32%, which is the costliest for East Asia. According to Rappler (2018), the law assures that Filipinos who earn P250,000 or less will receive no tax, contradicting those who make above P250,000, as they ...

  7. Implementation of TRAIN Law: A Stakeholders' Perspective Analysis

    TRAIN Law was enacted for the purpose of making taxation easier and less complicated while promoting business venture, creation of jobs and poverty alleviation. Under Comprehensive Tax Reform Program (CTRP), this tax reform package intends to lower (PIT) personal income tax, manages VAT exemptions and excise tax on petroleum goods and ...

  8. Assessing The Impacts of TRAIN Law on Consumption, Savings, and

    The Tax Reform for Acceleration and Inclusion (TRAIN) policy intends to make the tax system simpler, fairer, and more efficient while also encouraging investments, job creation, and poverty reduction. This tax reform package 1 lowers personal income taxes, removes VAT exemptions, and changes the excise tax on petroleum goods and automobiles, making the tax system more equitable while ...

  9. (PDF) Stakeholders' Perspective on the Implementation of Train Law in

    Reylan Capuno and Dennis Capuyan. 1&3 Faculty, University of Cebu, 2,4,5&6 Faculty, Cebu Technological University. E-Mail: [email protected], [email protected], buenoninalyn36@gmail ...

  10. PDF Multidimensional Perspectives of the First Package of TRAIN Law

    The first package of TRAIN was an opportunity to correct many problems that have long ailed the tax system. While a step in the right direction, many of TRAIN's well-meaning provisions got watered down by politicians. There is a great deal of confusion and fear now surrounding the new tax reform law or TRAIN, so

  11. (DOC) The TRAIN Law and its Beneficial Impacts to the Philippine

    TRAIN law will be a revolutionary act in our country for me because even the demands of products and services will change. If the prices flinch into an increase, customers will buy less than they used to. But only if those products mentioned, like coke, cigarette, and other sugar-content products. On the other hand, the supply of goods and ...

  12. PDF Inflationary Effects of Train Law to the Lifestyle of Teaching

    Tax Reform for Acceleration and Inclusion law was made. The TRAIN law, (R.A. 10963) was enacted on December 2017 and made effective on January 1, 2018. It focuses on industrial development by building many long-term infrastructures and helping the middle class by providing thousands of jobs. It has also made diabetes and cholesterol

  13. finish-thesisTRAINLAW

    TRAIN law reduces the personal income tax of a majority of individual. taxpayers. An individual with annual income of P250,000 or less will be. exempt from income tax, while those with annual income of above P250,000. will be subject to the rate of 20% to 35% effective 2018, and 15% to 35%. effective 2023.

  14. Seeing the TRAIN Law in its proper perspective

    The government passed TRAIN in 2017. By 2018, government attained 108 percent of its collection target and, as earmarked in the law itself, funded crucial infrastructure and social protection programs. An estimated three hundred thousand jobs were created in construction due to increased spending in infrastructure and, as of the first quarter ...

  15. TRAIN law burdens majority of Filipino families, say study

    A RECENT study conducted by the IBON Foundation concluded on Thursday, October 4, that the first package of the Tax Reform for Acceleration and Inclusion (TRAIN) law burdens the poorest 17.2 million Filipinos nationwide. The said non-stock and non-profit organization found out that 76 percent or three out of four Filipino families are struggling to…

  16. Positive And Negative Effects Of Train Law

    Improved tax collection efficiency. Another important positive effect of TRAIN law is seen in the form of enhanced efficiency of tax collection processes. The present system is far more efficient in dealing with issues related to compliance. Better services, and facilities. The changes as instituted by this tax reform are expected to increase ...

  17. TRAIN LAW THESIS 2018.docx

    View TRAIN LAW THESIS 2018.docx from FINANCE MISC at University of Batangas. ACKNOWLEDGEMENT This research paper would not be possible without the help of special people in our lives. ... Train Law addresses several weaknesses of the current tax system by lowering and simplifying personal income taxes, simplifying estate and donor's taxes ...

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    The interaction between 18-wheelers and train tracks presents a significant safety challenge, particularly when heavy loads such as hot mix asphalt are involved. The risk of an 18-wheeler becoming stuck on train tracks is a serious concern that can lead to devastating accidents. At Spagnoletti Law Firm, we understand the complexities and dangers associated with

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    MELBOURNE, Fla. - Melbourne's mayor says there's more work yet to be done — and paid for — before the city can be designated a "quiet zone" amid near-continuous train horns. Mayor ...

  23. Jumuga Journal of Education, Oral Studies, and Human Sciences

    It thus uses the inseparability thesis to demonstrate the pivotality of moral law in every positive jurisprudence superstructure. It contends that law appeals to our moral sensibilities because it pre-supposes a conscience in the law giver, the law enforcer and the citizen who is supposed to abide by the law.

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  26. Ohio toxic train derailment residue rained down on 16 states

    In the weeks after a train carrying hazardous waste derailed in East Palestine, Ohio, in February 2023, pollution rained down on 16 states, including New York, a new study has found.

  27. Winners of The Malmsten Award for Best Master's Thesis 2024

    This prize is awarded annually for the best thesis within each of the nine master's programmes at the School of Business, Economics and Law. In addition to the honor, the authors receive 10,000 SEK each. The prize is awarded by the Richard C. Malmsten Memorial Foundation. The recipients were presented during the graduation ceremony held at the Gothenburg Concert Hall in the presence of ...

  28. Law Firms Start Training Summer Associates on Using Generative AI

    Some Big Law firms are now making summer associates learn the ins and outs of generative AI as they begin integrating what's considered to be a game-changing technology for the profession. K&L Gates, Dechert, and Orrick Herrington & Sutcliffe have incorporated training on the technology for this year's class of summer associates, teaching ...

  29. 14-year-old killed after horse-drawn carriage crashes into train

    MARION, Ohio (Gray News) - A 14-year-old boy operating a horse-drawn carriage was killed Wednesday after crashing into the side of a train. According to officials with the Ohio State Highway ...

  30. Brush fire blazes next to NJ Turnpike in Secaucus

    The blaze erupted on a grassy plain in Secaucus between Interstate 95 (Eastern Spur) and several train tracks. Northbound traffic toward the Lincoln Tunnel went down to a single lane as fire crews ...