BackgroundStudents with disabilities in the tertiary education sector are more than a just a phenomenon, they are a reality. In general, little attention is devoted to their needs despite the fact that they need more care and attention.ObjectivesThis paper, through a case study at the University of Mauritius, sought to answer some pertinent questions regarding students with disabilities. Does the University of Mauritius have sufficient facilities to support these students? Are students aware of existing facilities? What additional structures need to be put in place so that students with any form of disability are neither victimised, nor their education undermined? Are there any local laws about students with disabilities in higher education?MethodTo answer these questions and others, an online questionnaire was sent to 500 students and the responses were then analysed and discussed. The response rate was 24.4% which showed that students were not reticent to participate in this study.ResultsOur survey revealed that most students were not aware of existing facilities and were often neglected in terms of supporting structures and resources. ICT facilities were found to be the best support that is provided at the University of Mauritius. The right legal framework for tertiary education was also missing.ConclusionIdeally, students with disabilities should have access to special facilities to facilitate their learning experiences at tertiary institutions. Awareness about existing facilities must also be raised in order to offer equal opportunities to them and to enable a seamless inclusion.

The aftermath of the 2008 global financial crisis has led to the emergence of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative developed in 2013. This project provides several actions plans to establish coherence and transparency and also to prevent malpractices in the international taxation system. Being a member of the OECD, Mauritius joined the inclusive framework on BEPS in 2016. This research assesses the adoption of the BEPS standards by Mauritius on Controlled Foreign Corporations (CFCs), transfer pricing, and on country-by-country (CbC) reporting. The purpose of this study is to identify any convergence and divergence between BEPS standards and the corresponding implementation measures in Mauritius. To achieve this research objective, the study has adopted the black letter approach by analyzing existing laws. A critical analysis is conducted about the implementation measures by Mauritius and assessing their implications on the domestic and the international taxation systems.

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The classification of legal documents has been receiving considerate attention over the last few years. This is mainly because of the over-increasing amount of legal information that is being produced on a daily basis in the courts of law. In the Republic of Mauritius alone, a total of 141,164 cases were lodged in the different courts in the year 2015. The Judiciary of Mauritius is becoming more efficient due to a number of measures which were implemented and the number of cases disposed of in each year has also risen significantly; however, this is still not enough to catch up with the increase in the number of new cases that are lodged. In this paper, we used the k-nearest neighbour machine learning classifier in a novel way. Unlike news article, judgments are complex documents which usually span several pages and contains a variety of information about a case. Our approach consists of splitting the documents into equal-sized segments. Each segment is then classified independently of the others. The selection of the predicted category is then done through a plurality voting procedure. Using this novel approach, we have been able to classify law cases with an accuracy of over 83.5%, which is 10.5% higher than when using the whole documents dataset. To the best of our knowledge, this type of process has never been used earlier to categorise legal judgments or other types of documents. In this work, we also

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