The Gazette 1996

GAZETTE

JUNE 1996

B O O K

R E V I E W S

often noticeable h ow p e o p le abandon a totally uncritical religious faith and replace it with a totally uncritical unbelief. He is d e s pond e nt that in the Republic, unlike the North, w e still do not have religion as an a c a d emic subject in the Le a v i ng Certificate. He states, critically, that Churches s ome t i mes c o n v ey the impression that they are wired for transmission only and not for reception. Finally, he c o n c l ud e s, that it is e a sy for the d e v e l o p ed world to call for the saving of the great life t e em i ng forests of the tropics, without e x p r e s s i ng readiness to reimburse poor nations wh i ch c o- operate in the preservation of these forests and in other e c o l o g i c a l ly responsible projects. This book contains ma ny thought p r o v o k i ng and c h a l l e n g i ng v i e ws wh i ch are essential reading for a n y o ne in a position to i n f l u e n ce the future of our society. B y D a v i d W a i n m a n ; S w e e t & Ma x w e l l, 1 9 9 5; 4 3 3 p p ; h a r d b a c k, £60.00. A s the author states in the introductory chapter "This is a b o ok about c omp a n i es and its primary f o c us is on the w a y s in wh i ch c omp a n i es are organised to d o business." The author distinguishes c omp a n i es w h o se o b j e c t i v es are profit and growth and those c omp a n i es w h o se o b j e c t i v es are not for profit. The book is d e s i g n ed to address the former and whilst the legislation is the s ame for both types of objectives, the legislation has to be l o ok ed at in an entirely different perspective wh en dealing with the t wo very different types of organisation. Th is b o ok brings together the law, tax and accounting for c omp a n i es and John Costello Company Structures

groups of c omp a n i e s. The author addresses the three subjects in a considerable amount of detail and illumination and deals with the types of situation that arise in the business framework and explains the topics i n v o l v ed in each of the chapters in c o n c i se sub-chapters, thus making for e a se of reference and understanding. It is a useful text in understanding the main issues that arise in such circumstances and all are dealt with in o ne publication. How e v e r, from the Irish practitioners point of v i ew, readers should be careful in their reading, as the references are to the United K i n g d om legislation throughout e.g. Financial S e r v i c es Act 1986 and the Comp a n i es Act 1 9 90 d o es not provide in Part XI for the purchase of shares by a c omp a ny out of capital and restricts the process to purchases only out of distributable profits. Ha v i ng said this, the publication is a useful and very readable guide to understanding the process of dealing with c omp a n i es wh i ch are profitable and g r ow i n g, particularly if there should be an English c omp a ny perspective and i n v o l v eme n t.

Religion, Morality and Policy

Religion, and Policy is a c o l l e c t i on of e s s a ys from a c o n f e r e n ce held in S e p t emb er 1994, by the Trinity Co l l e ge S c h o o ls of Law and of Biblical and Th e o l o g i c al Studies. The Co n f e r e n ce attempted to identify the legitimate role, if any, for religion in Irish S o c i e t y. Perry of North Western University, U . S . A ., d i s c u s s es the protection of religion in international law. He reminds us that unlike the right to f r e e d om of religious belief, the right to f r e e d om o f religious practice is not absolute. He also states, in relation to j ud g e s, that under certain very limited conditions, a j u d ge may rely on a personal belief in d e c i d i ng a case. In another e s s ay Moral Th e o l o g i an - Vivian Boland quo t es Vaclav Havel, President of the C z e ch Republic. Havel has said that the political task facing the world requires the t wo fundamental values of d emo c r a c y: Re s p e ct for the unique b e i ng with his or her liberties and inalienable rights and the principle that all p ower derives from the people. Ha v el states that the right to liberty can only be realised if the human being "does not forget the one who endowed him with it" - a remark s a ys Bo l a nd, wh i ch s e ems to e n v i s a ge that God must be kept constantly in mind if right living is to be p o s s i b le for human beings. Morality In the first e s s a y, Michael The mo st interesting e s s ay for me, was by the Th e o l o g i a n, Fr. Gabriel Daly. He s a ys that in a pluralised s o c i e t y, religion is privatised and as such, it c o m e s to be seen as just another pursuit - a lmo st a h o bby - in a world wh i ch o f f e rs an e x t e n s i ve c h o i ce of such pursuits and hobbies. In the modern world, he says, it is

Michael

Moran

Concise Guide to European Patents: Law & Practice

b y G e r a ld P a t e r s o n. P u b l i s h ed b y S w e e t & Ma x w e l l, 1 9 9 5; p a p e r b a c k; 2 0 2 p p ; S t g £ 3 2 . 0 0. is Chairman of a Technical Board of Appeal at the European Patent o f f i ce in Munich. Be f o re his appointment he had an e x t e n s i ve practice at the UK Bar specialising in patent matters and he has also appeared before the Irish High Court. He is the author of the very mu ch more c omp r e h e n s i ve book entitled The European Patent Sy s t em. A s its title suggests the book is a Gerald Paterson

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