Dissertations / Theses on the topic 'Article 11'

Conventional banking and finance is based on interest-bearing loans or investments, or equity financing arrangements. Islamic banking and finance provides equivalent functionality to conventional finance except that the underlying arrangement is based on the trading of assets, profit and loss sharing investments or leasing arrangements. International business and trade has evolved over time and contemporary transactions and methods of providing cross-border funding has undoubtedly become more fluid and complex in this regard. So much so that non-traditional sources of financing have become more prominent as a viable alternative where we have seen a considerable increase in their use. This is evident with the steady growth and expansion of Islamic finance within the wider umbrella of the ‘Islamic Economy’. Importantly, multi-national enterprises are indeed open to diversifying their funding. This is however complimentary to the primary demand for these services from a growing global Muslim population. Article 11 governs the taxation of cross-border debt financing where the focus is in essence on the taxing rights allocated between the source and resident state respectively. In practice it appears to be a rather settled article where very few meaningful amendments have been made since its inception. The formulation and policy is based on historical factors and an agreed upon balance established at that time. With the introduction of non-traditional financial arrangement such as Islamic finance, we now perhaps see this historical balance being somewhat disturbed. It is important to note that it is an express purpose of international tax treaties to facilitate cross-border trade and ensure the economic exchanges are as seamless as possible in respect of taxation matters. Whether the incorporation of non-traditional financial instruments in article 11 could indeed reduce the risk of double taxation or double-non taxation remains to be seen, and it is not the objective of this paper to speculate on these aspects. Rather, this dissertation seeks to analyse the position of Islamic finance with regards to the Organisation for Economic Co-operation and Development “OECD” Model Tax Convention and whether uncertainty is created under article 11 and a ‘debt-claim’.

Europe is facing a climate and environmental crisis. To respond to this, the European Commission has launched several programmes, which aim to increase sustainability and environmental protection. This aim has been condensed into the policy document that is the European Green Deal. The European Green Deal sets out the aim of making the Union’s economy climate neutral, while improving environmental protection and protecting biodiversity. To this end, several different sectors of the economy need to be overhauled.  In EU Law, a key policy area is to protect free competition. Article 101 TFEU sets out that agreements between undertakings which have as their object or effect the prevention, restriction or distortion of competition are prohibited. Similarly, Article 102 TFEU prohibits abuse by an undertaking of a dominant position.  This thesis explores what happens when competition law thus intersects with the environmental policy of the Union. The thesis identifies two main situations  of interaction. Undertakings can invoke environmental protection to justify a restriction of competition. The Union may also rely on its antitrust provisions to enforce sustainability by holding unsustainable practices as restrictive agreements or abuses of dominant behaviour, respectively, and thus prohibited by the antitrust provisions.  Generally, the thesis concludes that there is not enough information on how the Commission and the CJEU will approach arguments relating to sustainability in its antitrust assessment. The Commission’s consumer welfare standard appears to limit environmental integration to points where a certain factor results affects the environment or sustainability on the one hand, and consumer welfare on the other. The lack of information, moreover, is in itself an issue as undertakings may abstain from environmental action if they believe they will come under scrutiny due to violations of the antitrust provisions. Therefore, a key conclusion in the thesis is that the Commission and the CJEU should set out clear guidelines for environmental action by undertakings, in relation to the antitrust provisions. Similarly, the Commission appears to be cautious to use antitrust as a tool against unsustainable practices. The Commission has, however, recently decided to open an investigation into agreements which limit sustainability, which shows that the picture may be changing.

<p>An empirical study of how Malaysian pluralism is understood through Islam Hadhari, Article 11 and the Inter-faith Commission against the backdrop of current Malaysian political and social history, coupled with a theoretical analysis through John Rawls' Political Liberalism, with particular emphasis on the idea of Overlapping Consensus.</p><p>The thesis is an attempt at applying Rawls' theory on the practical case of Malaysia, as a plural society, while at the same time using the practical case of Malaysia to highlight parts of Rawls' own theory.</p>

Over the past thirty years, Indigenous Peoples have turned to international human rights law (IHRL) to help secure the return of their cultural property. In 2007 the United Nations [U.N.] passed the Declaration on the Rights of Indigenous Peoples [UNDRIP] which offers at Article 11(2) that: ?States shall provide redress through effective mechanisms, which may include restitution, developed in conjunction with indigenous peoples, with respect to their cultural ? property ?.? Using a discourse analysis that relies heavily on U.N. documentation, after exploring the inadequacies of the traditional framework for the protection of cultural property, this thesis traces Article 11 from its origins at Draft Article 12 to its present form revealing that its contextualization in IHRL caused it to suffer a serious retrogression; a retrogression that allows it to step back and fit comfortably within existing IHRL thereby offering no real change regarding the restitution of cultural property. In turn, the remainder of this thesis focuses on what underpins this retrogression. It posits that at the micro-level the retrogression of Article 11 stemmed from links between cultural property and traditional property concepts and self-determination; while at the macro-level Article 11 suffered from the specter of sovereignty. In particular it concludes that as a consequence of this retrogression, the contextualization of the issue of the restitution of cultural property to Indigenous Peoples in Article 11 in IHRL represents an irony in the use of international law while it more broadly concludes that this is the result of the structural incapacity of IHRL to support such a claim at present. However, ultimately not all is gloom and doom; a dialogical space exists at the international level which holds promise for the future of indigenous advocacy to secure such a sui generis right to the restitution of cultural property for Indigenous Peoples.

This thesis investigates competition law, State aid law and free-movement law in their interaction with Article 11 TFEU’s obligation to integrate environmental protection requirements into all activities and policies of the Union. The Article is formulated in broad and sweeping terms which makes integrating environmental protection requirements complex and context-dependent. The challenge of integrating environmental considerations is further increased as such integration in competition, State aid and free- movement law is different from other areas of EU action. The three areas are the core provisions protecting the internal market by prohibiting certain actions of the Member States and undertakings. Unlike in other areas, the EU is therefore not in the position to develop or design the actions but has to scrutinise the measure according to pre-established parameters. To address this challenge, a novel functional approach to environmental integration is developed. The approach should facilitate a better understanding of environmental integration and in particular its application to competition law, State aid and free-movement law. An important element of this thesis equally the comparison between the three areas of law. It sheds light on conceptual issues that are not only relevant to the integration of environmental protection. The comparison advances the understanding in relation to questions such as how restrictions are defined and how the respective balancing tests are applied. The contribution of this research is therefore twofold. One the one hand, it compares how the different tests in competition, State aid and free-movement law operate, thereby offering opportunities for cross-fertilisation. On the other hand, this comparison and the improvements suggested as a result help to conceptualise environmental integration thereby paving the way for a more transparent and consistent integration of environmental protection in competition, State aid and free-movement law.

Cette thèse questionne l’adaptation du droit au fait alimentaire pour nous enseigner sur la nature de l’obligation alimentaire de l’État en droit international. Ce faisant, elle propose une relecture de l’article 11 du Pacte international relatif aux droits économiques, sociaux et culturels (PIDESC) qui prévoit un droit à un niveau de vie suffisant, notamment pour l’alimentation, et le droit d’être à l’abri de la faim. L’argumentation se construit en faisant appel à l’interdisciplinarité et à différents domaines du droit, dont le droit civil, pour faire ressortir ce que l’article 11 du PIDESC recèle de profondément ancien et de permanent sans toutefois perdre de vue sa nécessaire adaptation aux problèmes sociaux dans un contexte de mondialisation.<br>This thesis addresses the adaptation of the law to alimentation to teach us about the nature of State maintenance obligation under international law. Thereby, it suggests a review of Article 11 of International Covenant on Economic, Social and Cultural Rights (ICESCR), which provides for a right to adequate standards of living, especially for alimentation, and the freedom from hunger. The argument is built on interdisciplinarity and different areas of law, including civil law, to emphasize what Article 11 of ICESCR holds as deeply ancient and permanent information without loosing sight of its necessary adaptation to social problems in a globalization context.

<p>Background: The origin of this study was the negotiations around a EU takeover directive, aimed at making the market for corporate control more open. One of the proposals was to neutralise shares carrying multiple rights in takeover situations when a potential acquirer obtains 75% of the total share capital. For many Swedish ownership groups, this would mean that the system of unequal voting rights, constituting an important defense to their control, would decrease in effectiveness. In the middle of writing this thesis, an EU agreement was finally reached, making the proposal voluntary to adopt. The imminent threat posed to the Swedish system faded, but has though not disappeared since the present rules anew will be brought under inspection in five years. </p><p>Purpose: To give examples on potential tactics to adopt if unequal voting rights would risk to become neutralised in takeover situations, these tactics dependent on two different scenarios: (1) Present Swedish ownership structure is considered advantageous for the country and thus to be remained or (2) A more open market for takeovers is desired. Course of action: Interviews have been conducted with parties within Swedish trade and industry, partly in order to assess the value and necessity of the content of this thesis. </p><p>Conclusion: The threat of an abolition of the unequal voting rights is not perceived as imminent by parties within Swedish trade and industry and few alternative resistance strategies are suggested. If current Swedish ownership structure is to be remained, the author proposes competition-reducing defenses, if a more open market for takeovers is aimed for, auction-inducing resistance strategies. The choice of how to proceed should depend on how afraid the Swedish Government and Swedish companies are of a change in present ownership structure.</p>

The main purpose of this dissertation is to investigate if a teaching method called Focus on Form (FonF) in an English as a Second Language (ESL) class is effective in the acquisition of two grammatical forms namely articles ("a", "an" and "the") and a selection of pronouns. In order to test this hypothesis, quantitative research was performed. The analysis of a series of tests was done quantitatively to prove the hypothesis. The dissertation includes a theory section on Social Capital (SC) and discusses why it might play an important part in South Africa and in offering some help to the communities to enable them to help in the education of their children within South Africa. This dissertation is divided into five chapters. The first chapter introduces the problem and explains how South African education, historically, had devastating effects in the past and continues having a far reaching effect on today‟s learners. It discusses why this dissertation focuses on English and highlights how extensively English has spread throughout the world. It contains an explanation of the value of being competent in the English language. The chapter continues with a depiction of the poor pass rates of the end of year high school examinations, The National Senior Certificate (NSC). It explains the significance of the research, the purpose of the study, its theoretical framework and finally what this study proposes. Chapter two is a literature review of the available literature discussing second language acquisition (SLA) and the difference between English as a Foreign Language (EFL) and English as a Second Language (ESL). The chapter continues with a detailed description of how English was taught historically with an explanation of the approach being used in this study. Chapter two continues with details of the historical "Bantu Education Act No 47 of 1953" and the racist policies of the government of the time with an exploration of the effect these policies had on the education of learners. It also specifies the grammatical forms being used in this study. A summary of Black South African English (BSAE) is included accompanied by a description of language transfer. The chapter contains a section on SC, with an explanation of how this term came about historically and what it means. The chapter includes social problems that South Africa is facing today and how these problems tie in with diminished SC. It explains the importance of SC in Education. The chapter concludes with an explanation of how SC can be utilized in communities and why it is important in a democratic country. Chapter three explains the methodology used in this study as that of positivism and that this study in one sense is purely an empirical study and the reasons behind the choice of methodology. It also explains how a section of this study is pragmatic. Although the testing and analysis is purely statistical, the lessons that took place in the classroom, the interpersonal communication combined with the interaction between the learners and the researcher was not quantitative in nature. This interaction had no outright bearing on the results, but allowed the researcher the opportunity to observe and take notes on the experiences of the learners and the researcher in the classroom. These observations included incidents within the lessons and external problems the learners face which are linked to social issues within the literature. The chapter also contains an explanation of the testing instruments used in this study and how they were developed along with the ethical considerations of the study. Chapter four details the statistical results of this study. It also contains the write up of the field notes of the researcher who took note of incidents that happened within the classes. There are some examples of family and personal problems related to the learners and details the environment of the school. Some of these issues tie in with the theory included; illustrating the ideas and concerns associated with SC and demonstrates how these social problems are truly part of each learner‟s life in a township school. Chapter five offers recommendations to English teachers, the Department of Education (DoE) and to future researchers based on the results of Chapter four. It contains a discussion on how the community can increase SC within their own areas and within the schools. This study argues that the Education system is in dire need of help as evidenced by the dismal exam results. It also argues that South Africa has a variety of social problems that are contributing to the overall failure and dropout rate in schools. It offers some general suggestions on how the community can work together to build systems within the community, to help themselves and their children to become educated, productive members of society. The only way for the children of South Africa to succeed is with a good education as their starting point.

Begreppet beneficial owner finns i artiklarna 10, 11 och 12 i OECD:s modellavtal och är viktigt då det krävs att en part utgör beneficial owner för att denne ska ha rätt till den skattelättnad som erbjuds i de relevanta artiklarna. Då begreppet är oklart har OECD gett ut förslag på nya kommentarer till det i avsikt att klargöra dess innebörd. Uppsatsens syfte är att utreda innebörden av beneficial owner i artiklarna 10, 11 och 12 i OECD:s modellavtal från ett tolknings och tillämpnings perspektiv. Av utredningen framkom att begreppet enbart bör tolkas enligt modellavtalet och att det ska tillämpas i situationer, i vilket en mottagare av en inkomst har en skyldighet relaterad till att vidarebefordra inkomsten till en annan part och därför agerar som en mellanhandel. Om en part har en sådan skyldighet kan denne inte utgöra beneficial owner. I nuläget är dock termen relaterad oklar och författaren anser att den bör klargöras av OECD snarast. Vid utredningen om en part utgör beneficial owner bör först ett legalt tillvägagångsätt användas för att undersöka om det finns en skyldighet relaterad till att vidarebefordra inkomsten i partens legala dokument. Om detta inte hittas bör därefter både ett legalt och faktabaserat tillvägagångsätt användas, vid utredningen av fakta och omständigheter för att se om det finns substans som visar på att parten i praktiken är bunden (som om att parten hade en kontraktuell eller legal skyldighet) att vidarebefordra inkomsten.   Författarens slutsats blev att en part för att utgöra beneficial owner måste vara den som har rätten att använda den mottagna inkomsten efter vilja och även vara den som faktiskt åtnjuter de ekonomiska fördelarna av denna. Vidare måste parten också behandlas som ägaren till inkomsten i skattehänseende i hemviststaten, då en skattelättnad inte bör ges om det inte föreligger en risk för dubbelbeskattning.<br>The term beneficial owner is contained in articles 10, 11 and 12 in the OECD Model Tax Convention and is of importance since it is required that a party is the beneficial owner in order to be entitled to the tax relief offered in the relevant articles. Since the term is unclear, OECD has published proposals for new comments to clarify its meaning. The purpose of this study is to investigate the meaning of the term beneficial owner in articles 10, 11 and 12 in the OECD Model Tax Convention from an interpretation and application perspective. The investigation revealed that the term should only be interpreted in accordance with the OECD Model Tax Convention and that it aims at a recipient who has an obligation related to forwarding an income to another party and who is therefore acting as an intermediary. If a party has such an obligation, then he cannot be the beneficial owner. At present the term related is unclear and the author thinks that it should be clarified by the OECD as soon as possible. When investigating whether a party is the beneficial owner a legal approach should be used first to examine whether there is an obligation related to forwarding the income in the party's legal documents. If this is not found, then both a legal and factual approach should be used when examining the facts and circumstances in order to see if there is substance to show that the party is in practice bound (as if that party had a contractual or legal obligation) to forward the income. The author's conclusion is that a part to be the beneficial owner must be the one who has the right to use the received income as they wish and also be the one who actually enjoys the economic benefits of it. Furthermore, the party must also be treated as the owner of the income for tax purposes in the State of residence, since tax relief should not be given unless there is a risk of double taxation.

PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO<br>O objetivo da dissertação é analisar o conceito de terrorismo presente em reportagens de dois dos principais jornais americanos - The New York Times e The Washington Post - no período entre os ataques de 11 de setembro de 2001 e o início da guerra ao governo Talibã, no Afeganistão. Os parâmetros da análise foram propostos a partir de dois importantes debates acadêmicos relacionados ao conceito de terrorismo. Trata-se do debate sobre a questão da legitimidade do uso da violência para fins políticos e do debate sobre a existência de um novo terrorismo no mundo contemporâneo. A proposta da dissertação foi avaliar quais respostas a alguns dos principais questionamentos dos debates acadêmicos podem ser encontradas no conteúdo dos jornais americanos, nos dias seguintes aos maiores atentados da história.<br>This dissertation seeks to analyze the concept of terrorism that can be found in the news articles from two main American newspapers - The New York Times and The Washington Post - in the period between the attacks of september 11 and the war against the Taliban government in Afghanistan. As parameters to the analysis, we used questions raised from two main academic debates related to the concept of terrorism. That refers to the debate about legitimacy and the use of political violence and to the debate about the existence of a new terrorism in the contemporary world. Our proposal was to disclose some of the answers to this academic questions that can be found in the content of the articles, in the aftermath of the greatest terrorist attacks in history.

Thesis (MAcc) --Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: The study explores the question as to whether income taxpayers are in a more disadvantaged position due to the deletion of section 11(bA) and the replacement thereof with section 11A of the Income Tax Act No.58 of 1962 specifically regarding pre-production raising fees incurred during the expansion of an existing industry. It was found in CSARS v South African Custodial Services (Pty) Ltd that raising fees can be read in under the phrase interest and related finance cost as found in section 11 (bA) and therefore deductible under this provision. Section 11 (bA) was however recently deleted from the South African Income Tax Act and replaced with section 11A. In terms of judicial precedent, stare decisis, it was proved that raising fees will also be deductible in terms of section 24J (section 24J regulates and determines the amount of pre-production raising fees that may be deducted for income tax purposes in terms of section 11A). It was found that pre-production raising fees incurred will be ring-fenced in terms of section 11A until such a time that sufficient taxable income is generated from that specific industry that is being expanded. Section 11 (bA) contains no such ring-fencing restrictions and thus an assessed loss may be created and used against other taxable income of the taxpayer. It was also found that the income tax position of raising fees incurred by the taxpayer is determined by the exact time that the entity starts with the carrying on of a trade in terms of section 11 (bA) and section 11A. To answer the question satisfactorily, four scenarios were examined all with different stages where pre-production raising fees will be deductible in terms of section 11 (bA) and section 11A. The present value of the pre-production raising fees deduction calculated in terms of section 11(bA) and section 11A are compared against each other to ascertain whether or not the income taxpayer is in a more disadvantaged position due to the deletion of section 11(bA) and the replacement thereof with section 11A. It was found that the deletion of section 11 (bA) and the replacement thereof with section 11A is in most cases more detrimental to the taxpayer.<br>AFRIKAANSE OPSOMMING: Die doel van die studie is om die vraagstuk te ondersoek of belastingpligtiges in ʼn meer nadelige posisie is as gevolg van die skrapping van artikel 11(bA) en vervanging daarvan met artikel 11A van die Inkomstebelastingwet No.58 van 1962 spesifiek in verband met voorproduksie-leningskommissie aangegaan tydens die uitbreiding van ʼn bestaande bedryf. Daar word in CSARS v South African Custodial Services (Pty) Ltd bevind dat leningskommissie ingelees kan word onder die frase rente en verwante finansieringskoste soos gevind in artikel 11(bA) en dus aftrekbaar is in terme van hierdie bepaling. Artikel 11(bA) is egter onlangs uit die Suid-Afrikaanse Inkomstebelastingwetgewing geskrap en met artikel 11A vervang. In terme van regspresedent, stare decisis, is daar bewys dat leningskommissie ook aftrekbaar is in terme van artikel 24J (wat die aftrekkingsbedrag in terme van artikel 11A reguleer en dus ook aftrekbaar in terme van artikel 11A is). Daar is bevind dat voorproduksie-leningskommissie aangegaan omhein sal word in terme van artikel 11A tot en met die tydstip dat daar genoegsame belasbare inkomste is uit die spesifieke bedryf wat uitgebrei word waarteen hierdie uitgawes afgespeel kan word. Artikel 11(bA) bevat egter geen omheiningsbeperking nie en dus kan ʼn aangeslane verlies geskep en aangewend word teen die belasbare inkomste van die bedrywe wat deur die belastingpligtige verdien word. Daar is verder ook bevind dat die inkomstebelastingposisie van die leningskommissie deur die belastingpligtige aangegaan, bepaal word deur die tydstip waarop die bedryf in aanvang geneem word in terme van artikel 11(bA) en artikel 11A. Ten einde die vraagstuk bevredigend te beantwoord, word vier scenario’s ondersoek wat die aftrekking van voorproduksie-leningskommissie vir inkomstebelastingdoeleindes op verskillende tye ondersoek en vergelyk in terme van artikel 11(bA) en artikel 11A. Die huidige waarde van die voorproduksie-leningskommissie-aftrekking in terme van bogenoemde artikels word met mekaar vergelyk om tot ʼn slotsom te kom rakende of die belastingpligtige in ʼn meer nadelige posisie is as gevolg van die skrapping van artikel 11(bA) en vervanging daarvan met artikel 11A. Daar word bevind dat die skrapping van artikel 11(bA) en vervanging daarvan met artikel 11A in meeste gevalle meer nadelig vir die belastingpligtige is.

碩士<br>健行科技大學<br>企業管理系碩士班<br>106<br>Dismissal is an act that an employer unilaterally exercises the right against labors, which is one of the strictest measures employers can take. At the aspect of labor, economy, livelihood and protection are closely intertwined. At the aspect of employees, the principle of contractual freedom, or so-called economic consideration, is appropriately considered. Based on the interests of these two aspects, to what extent, can a proper balance be attained? Limitations on employers’ exercise of the dismissal right are set internationally either in looseness or strictness. In Taiwan, employers take the initiative to exercise the dismissal right in accordance with the provisions of Article 11th of the Labor Standard Law. Such an Article refers to the legislation of the just cause; in other words, unless the statutory provisions of the law is violated, the employer shall not exercise the dismissal right. The relevant literature and judicial cases are used in this paper to find out the disputes, while business owners are dealing with the economic dismissal or the exercise of the dismissal right. Based on the analysis of judicial precedents, the findings in this paper show that even though the enterprise lays off workers in accordance with the stipulations of Article 11 and Article 12 of the Labor Standard Law in exercise of their power of dismissal, there are still no reasonable or consistent dismissal standards so far. Consequently, the enterprise just chooses their favors by law. It therefore still causes frequent labor disputes. There is still much room to strengthen the labor right and living support for certain laborers. In the paper, the author gives proposals to set up reasonable and consistent dismissal standards within each items of Article 11 of the Labor Standard Law as well as in reference with the disposal procedures made in Germany and Japan in compliance with legality the principle of last resort to balance the rights and interests between the enterprises and labor.

碩士<br>國立臺北大學<br>法律學系一般生組<br>104<br>“Financial Consumer Protection Law” was enacted in December 30 2011. The constituent elements of “Disclosure Duty” and “Suitability Doctrine ” which financial institution is required in financial transaction , and the liability for the breach of “Disclosure Duty” and “Suitability Doctrine” is described in this law. Chapter 1 introduces the motivation, purpose, and the scope of this thesis. Chapter 2 discusses financial services enterprise, financial consumer and financial consumer dispute . Chapter 3 discusses the applicable relationship of “Financial Consumer Protection Law” and “Consumer Protection Act” Chapter 4 introduces “ Disclosure Duty” and “Suitability Doctrine ” and the liability for the breach of “Disclosure Duty” and “Suitability Doctrine” in United States, and Taiwan. Chapter 5 collects cases in practice to identify the relevant controversy of “Financial Consumer Protection Law” Article 11.The author introduces the event and judgment in each case, and observes the trends of the court applying Article 11, and focus on protection of consumers in financial dispute resolution system in banking industry Chapter 6 concludes the thesis. The author put forward suggestions attempt to found a reasonable balance between financial services enterprise and financial consumer

碩士<br>國立中正大學<br>犯罪防治碩士在職專班<br>106<br>Article 185-3 of The Criminal Code of the Republic of China was amended on the eleventh of June 2013, and it added the standard value of alcohol concentration, which is the criterion for judging whether someone can drive safely or not. Although the amendment decreases the number of injuries and fatalities, it has not only made it easier for the police to ban drunk driving, but it has also resulted in Article 185-3 becoming the largest number of prosecutions and the highest conviction rate. Therefore, people require the government to issue stiffer penalties for violators. The research searches judgments of the amendment of Article 185-3 from the eleventh of June 2012 to the thirty-first of December 2014 to discuss and analyze the effectiveness of stiffer penalties for drunk drivers, and proposes suggestions at last. The research finds that the current punishment for first offenders remains effective, but it cannot completely prevent offenders from violating the law; for re-offenders, the current punishment is considered ineffective. Therefore, I think the causes underlying drunk driving are not only a diet of habit, but also issues arising from alcoholism and disease. Criminal punishment alone cannot be considered effective in the prevention of drunk driving. It would be more effective to address the problem of drunk driving with a multi-factor approach, utilizing policy, the judiciary, and medical care, and the relevant authority should adopt a plan incorporating short-term, metaphase and long-term stages integrating these three aspects.

This thesis examines the discipline of English studies in South Africa through a review of articles published in 11 academic journals over the period 1958-2004. The aims are to gain a better understanding of the functions of peer-reviewed journals, to reveal the presence of rules governing discursive production, and to uncover the historical shifts in approach and choice of disciplinary objects. The Foucauldian typology of procedures determining discursive production, that is: exclusionary, internal and restrictive procedures, is applied to the discipline of English studies in order to elucidate the existence of such procedures in the discipline. Each journal is reviewed individually and comparatively. Static and chronological statistical analyses are undertaken on the articles in the 11 journals in order to provide empirical evidence to subvert the contention that the discipline is unruly and its choice of objects random. The cumulative results of this analysis are used to describe the major shifts primarily in ranges of disciplinary objects, but also in metadiscursive and thematic debates. Each of the journals is characterised in relation to what the overall analysis reveals about the mainstream developments. The two main findings are that, during the period under review, South African imaginative written artefacts have moved from a marginal position to the centre of focus of the discipline; and that the conception of what constitutes the `literary' has returned to a pre-Practical criticism definition, broadly inclusive of a variety of types of artefact including imaginative writing, such as autobiography, letters, journals and orature.<br>English Studies<br>D. Litt. et Phil. (English)

Dissertação de Mestrado em Ciências Jurídico-Forenses apresentada à Faculdade de Direito<br>A nova era em que todos vivemos - sec. XXI - pauta-se por um conjunto de novos agentes que atuam no tráfego jurídico: as pessoas coletivas.Assim, no âmbito do Direito Penal existem dois tipos de agentes: pessoas singulares e, de acordo com o supra exposto, as tais pessoas coletivas. Isto significa, que o leque de sujeitos que podem delinquir, ou seja, praticar crimes, é bastante vasto.Contudo, nem sempre assim foi. Só com a Lei n.º 59/2007, de 04 de Setembro, que procedeu à reforma e consequente alteração do Código Penal, é que as pessoas coletivas passaram a responder criminalmente pelos seus atos, no âmbito do Direito Penal Clássico.Apesar deste instituto já existir, pelas portas, do Direito Penal Secundário, através do DL 28/84 de 20 de Janeiro que regula as infrações Antieconómicas e contra a Saúde Pública, em bom rigor, esta temática, só ficou expressamente plasmada com a reforma do Código Penal de 2007.Surgiu assim, o artigo 11.º do CP que sob epígrafe “Responsabilidade das pessoas singulares e coletivas”, veio comprometer jurídico-penalmente estes sujeitos/agentes, através de um conjunto de crimes (artigo 11.º n.º 2): crimes catálogo.Mas que crimes compõe este catálogo? Qual a sua índole? Haverá algum tipo de criminalidade, particularmente associado às pessoas coletivas? Está a doutrina portuguesa satisfeita com a eleição destes crimes? O que motivou a escolha destes delitos? Terá sido a Influência Internacional?A jornada que se segue tem como propósito, encontrar resposta às questões pré-enunciadas.<br>The new era we all live in – the 21st century - is guided by a set of new agents that work in the legal traffic: legal entities.Thus, within the scope of Criminal Law there are two types of agents: individual or corporate entities. This means that the range of people who can commit an offence, that is, commit a crime, is quite wide.However, this was not always the case. Only with the Law no. 59/2007, of September 4th, which proceeded with the reform act and consequent amendment of the Penal Code, did the legal entities come to criminally answer for their acts, within the scope of the Classic Criminal Law.Although this regulation already exists, through the doors, of Secondary Criminal Law, through the DL 28/84 of 20th January that regulates the Anti-Economic and Public Health infractions, simply put, this theme, was only expressly melded with the reform of the 2007 Penal Code.Thus, the Article 11.º of the PC which emerged under the title “Liability of individual and corporate entities”, came to compromise these subjects/agents legally and criminally, through a set of crimes (article 11.º no. 2) catalogue crimes.But what crimes does this catalogue consists of? Which is its nature? Will there be any type of criminality, particularly associated with legal entities? Is the Portuguese law doctrine satisfied with the election of these crimes? What has motivated the choice of these crimes? Was it International Influence?The following journey has the purpose of finding an answer to the pre-stated questions.

M.Comm.<br>Herstelwerk vorm 'n belangrike gedeelte van die koste-struktuur van ondernemers. Natuurlike verwering en agteruitgang het tot gevolg dat herstelwerk aan sekere bates gedoen word. Meeste persone het 'n persepsie wat herstelwerk verteenwoordig. Die persepsie van wat ondernemers beskou as herstelwerk is nie noodwendig in ooreenstemming met artikel 11(d) van die Wet nie asook toetste wat deur die howe neergele is nie. Ten einde 'n sinvolle uiteensetting te verskaf was dit nodig om die onderwerp in sinvolle komponente te verdeel. Die inleidende paragraaf tot artikel 11 is eers ontleed aangesien dit ook die inleidende paragraaf tot artikel 11(d) – wat handel oor herstelwerk -verteenwoordig. Vervolgens is artikel 11(d) van die Wet ontleed ten einde die studie in konteks te plaas. Die begrip van herstelkoste is daarna ontleed en 'n onderskeid is gemaak met faktore wat kan dui op 'n verbetering. Die invloed van koste op beslissings is ook ondersoek. Met betrekking tot die inleidende paragraaf van artikel 11 is gevind dat "belasbare inkomste" bereken word deur van "bruto inkomste" vrystellings (soos in artikel 10 van die Wet uiteengesit) of te trek en daarna die ander aftrekkings soos in die Wet uiteengesit. Een van hierdie aftrekkings is herstelwerk wat in artikel 11(d) van die Wet uiteengesit word en die onderwerp van hierdie studie is. Aangesien hierdie "belasbare inkomste" deur 'n "persoon" verdien moet word is hierdie begrip ontleed. Daar is gevind dat die begrip "persoon" 'n afdelingsraad, munisipale raad, dorpsbestuur of derglike gesag; 'n maatskappy (of beslote korporasie); enige liggaam van persone, 'n natuurlike persoon; 'n vereniging van persone; die boedel van 'n oorlede persoon; 'n insolvente boedel en 'n trust insluit. Voordat 'n aftrekking toegestaan kan word om "belasbare inkomste" te bereken moet 'n "persoon" 'n bedryf "beoefen". Daar is vasgestel dat beoefen `n daadwerklike optrede moet wees en dat die "persoon" homself daarop moet toele. In die studie is gevind dat die begrip "bedryf' baie wyd is en nie uitputtend is nie. Daar is wel 'n omskrywing in artikel 1 tot die Wet maar die vraag of 'n bedryf beoefen word moet op grond van die feite beslis word. Met betrekking tot artikel 11(d) is eerstens gevind dat "onkoste" en "uitgawes" dieselfde betekenis het. Daar is vervolgens bevind dat daar 'n onvoorwaardelike regsaanspreeklikheid in die jaar van aanslag moet wees voordat die onkoste as 'n aftrekking toegelaat sal word. Alhoewel daar nie hofsake is wat handel oor die betekenis van "eiendom" ingevolge die spesifieke bepalings van artikel 11(d) nie word die afleiding gemaak dat dit verwys na geboue. Dit is 'n vereiste dat die eiendom of vir bedryfsdoeleindes geokkupeer moet word Of die eiendom moet in staat wees om inkomste voor te bring.

Am 22.12.2015 sind die aktualisierten Maßnahmenprogramme (§ 82 Wasserhaushaltsgesetz) der Flussgebietseinheiten Elbe und Oder in Kraft getreten. Der Bericht dokumentiert die Maßnahmen, die in den nächsten sechs Jahren in Sachsen umgesetzt werden sollen, um den Gewässerzustand weiter zu verbessern. Er untersetzt den Bericht »Sächsische Beiträge zu den Bewirtschaftungsplänen Elbe und Oder (2015)«.