As a result of frequent and flagrant human rights violations by most post-independence African regimes (particularly before the 1990s), the new or substantially revised post-1990 African constitutions entrenched fundamental rights and freedoms. The constitutions of Benin, the Democratic Republic of Congo (DRC) and South Africa established constitutional courts with mandates, inter alia, to deal with any disputes involving the violation of these fundamental human rights. Over the last three decades, the constitutional courts of these three countries have produced a considerable body of human rights jurisprudence that has begun to show that legislation and conduct hostile to human rights cannot be tolerated. This study undertakes a comparative appraisal of the extent to which differences between the common law and civil law legal traditions – on which the design of constitutional courts and the recognition of human rights in Benin, the DRC, and South Africa are based – influence the constitutional interpretation of fundamental rights and the possible implications these have for the promotion of a human rights culture. Three decades after the revival of constitutionalism and concerted attempts to protect fundamental human rights in Africa, it is important to assess whether constitutional jurisdictions established to promote and protect the constitutional order against the attacks that were commonplace before 1990s have used their human rights mandate in a progressive and transformative way such that state and non-state actors respect human rights and constitutionalism. Constitutional courts are increasingly imposing limitations on the exercise of political powers and are being used by some individuals to challenge the despotic tendencies of those who undermine the transformative human rights ideals contained in the constitutions of Benin, the DRC and South Africa. This study is primarily comparative in its methodology. It begins by examining possible influences on the nature, scope, and constitutional interpretation of African bills of rights; it then examines the background and approaches to bills of rights in the three countries. In three subsequent chapters, the study critically investigates the quality of the interpretation of equality and non-discrimination, fair trial, and political rights provisions of the constitutions of these three countries in cases brought before their Constitutional Courts. This is followed by a chapter that provides a comparative overview of trends, developments and lessons from the three constitutional courts. In conclusion, the study argues that although differences between the common law and civil law legal traditions significantly influence approaches to bills of rights and the interpretation of human rights by the three constitutional courts, these courts have the potential to improve the quality of their interpretations and learn from each other. More specifically, it is contended that many African countries, especially those operating under the civil law tradition, can learn much from the experience of the South African Constitutional Court. / Thesis (PhD)--University of Pretoria, 2021. / Centre for Human Rights / LLD / Restricted

Passed April 7, 1921 by the 62nd General Assembly of the state of Tennessee, Senate Bill no.856, overhauled education funding within the state. All state education funds were combined into one fund thereafter known as the State School fund, to be appropriated according to the provisions of this bill. After other expenses, Senate Bill no.856 established 4.5% of all remaining state funding would be distributed to each of the normal schools.

El presente trabajo de investigación tiene como propósito evaluar el impacto en la gestión contable que tiene la implementación del sistema de Facturación Electrónica, a partir de su aplicación y evaluación en las micro y pequeñas empresas del distrito de La Victoria en los años 2018 y 2019. El desarrollo de esta investigación está constituido por cinco capítulos. El primer capítulo, es el marco teórico, en donde se definen las bases teóricas de la facturación electrónica y la gestión contable para un mejor entendimiento, adicionalmente se exhibe la situación del sector comercio en Lima Metropolitana. El segundo capítulo, es nombrado el plan de investigación, aquí se plantea el problema principal, los objetivos e hipótesis principales y específicas. Luego en el tercer capítulo llamado metodología de la investigación, se consiguió obtener opiniones relevantes de expertos/gurús en el tema, tanto sobre la facturación electrónica como de la gestión contable; y también opiniones de algunos participantes que trabajan o cuentan con experiencia en el sector comercio, por medio de entrevistas y encuestas realizadas a profundidad. Así pues, en el cuarto capítulo, denominado desarrollo de la investigación, se obtienen los resultados de las entrevistas y encuestas realizadas. Finalmente, en el quinto capítulo, se procede a realizar el análisis de los resultados, validar las hipótesis y conocer el impacto de las variables, teniendo como cierre las conclusiones y recomendaciones que contribuirán a este tipo de empresas del sector comercio, con la finalidad de que reconozcan como puede mejorar su gestión contable a partir de esta implementación. / The following research aims to evaluate the impact that the implementation of the Electronic Invoicing system has on accounting management based on its application and evaluation in the micro and small businesses in La Victoria district in the years 2018 and 2019. The development of this research is divided into five chapters. The first chapter consists of the theoretical framework in which the theoretical bases of electronic invoicing and accounting management are defined for a better understanding. Additionally, the situation of the commerce sector in Metropolitan Lima is addressed. The second chapter, titled the research plan, addresses the main problem, the objectives and the main and specific hypotheses. Then, in the third chapter, titled research methodology, the authors gathered relevant opinions from experts / gurus on the subject, both regarding electronic invoicing and accounting management; and also, the opinions of some participants who work or have experience in the trade sector, through interviews and in-depth surveys. Afterwards, in the fourth chapter, titled research development, the results of the interviews and surveys are presented. Finally, in the fifth chapter, the authors proceed to analyze the results, validate the hypotheses and identify the impact of the variables, ending with conclusions and recommendations for this type of business sector in order to identify ways to improve their accounting management with the implementation of this new system. / Tesis

<p>Mathematical modelling has become a powerful tool used to predict the spread of infectious diseases in populations. Successful analysis and modeling of historical infectious disease data can explain changes in the pattern of past epidemics and lead to a better understanding of epidemiological processes. The lessons learned can be used to predict future epidemics and help to improve public healthstrategies for control and eradication.</p> <p>This thesis is focused on the analysis and modelling of smallpox dynamics based on the weekly smallpox mortality records in London, England, 1664-1930. Statistical analysis of these records is presented. A timeline of significant historical events related to changes in variolation and vaccination uptake levels and demographics was established. These events were correlated with transitions observed in smallpox dynamics. Seasonality of the smallpox time series was investigated and the contact rate between susceptible and infectious individuals was found to be seasonally forced. Seasonal variations in smallpox transmission and changes in their seasonality over long time scale were estimated. The method of transition analysis, which is used to predict qualitative changes in epidemiological patterns, was used to explain the transitions observed in the smallpox time series. We found that the standard SIR model exhibits dynamics similar to the more realistic Gamma distributed SEIR model if the mean serial interval is chosen the same, so we used the standard SIR model for our analysis. We conclude that transitions observed in the temporal pattern of smallpox dynamics can be explained by the changes in birth, immigration and intervention uptake levels.</p> / Doctor of Philosophy (PhD)

The main purpose of this study is to determine some of the effects that the school laws passed by the Fifty-First Legislature will have upon the schools of Walker County.

Inasmuch as it has been assumed by the people of the State of Texas that the cost of operating the public school systems has risen since the Gilmer-Aikin Bills have gone into effect, the purpose of this study is to determine just what cost items have increased and to what extent. There are many cost items to be considered in the operation of a public school, and they have varied from year to year since the beginning of public school operation. This study attempts to determine those increased cost items in rural high schools which can be contributed directly to the passage of the Gilmer-Aikin Bills.

In this study seventeen various relationships between yields of three-month, six-month, and twelve-month maturity negotiable CD's and U.S. Government T-Bills were analyzed to find a leading indicator of short-term interest rates. Each of the seventeen relationships was tested for correlation with actual three-, six-, and twelve-month yields from zero to twenty-six weeks in the future. Only one relationship was found to be significant as a leading indicator. This was the twelve-month yield minus the six-month yield adjusted for scale and accumulated where the result was positive. This indicator (variable nineteen in the study) was further tested for usefulness as a trend indicator by transforming it into a function consisting of +1 (when its slope was positive), 0 (when its slope was zero), and -1 (when its slope was negative). Stage II of the study consisted of constructing a computer-aided model employing variable nineteen as a forecasting device. The model accepts a week-by-week minimum cash balance forecast, and the past thirteen weeks' yields of three-, six-, and twelve-month CD's as input. The output of the model consists of a cash time availability schedule, a numerical listing of variable nineteen values, the thirteen-week history of three-, six-, and twelve-month CD yields, a plot of variable nineteen for the next thirteen weeks, and a suggested investment strategy for cash available for investment in the current period.

El presente trabajo de investigación tiene como finalidad evaluar el impacto tributario que tiene el uso de los sistemas de emisión electrónica a partir de la aplicación y evaluación de cada sistema para ver sus efectos tributarios, así como los efectos por la ausencia del uso del sistema y todo ello en las empresas ganaderas de Lurín para efectos del 2018 proyectando el impacto a final del año. De acuerdo con la última Resolución de Superintendencia N°254-2018/SUNAT, las empresas que han sido mencionadas en la Resolución de Superintendencia N°300-2014/SUNAT, serán obligadas a emitir facturas electrónicas a partir del año 2019. Por lo que proporciona dudas sobre qué sistema escoger o entender la diferencia entre cada una ya que SUNAT emite diversas resoluciones que llega confundir a los emisores electrónicos y otros usuarios podrían hasta no darle importancia al tema. Es por ello que las empresas deben considerar los cambios que surgirán en este nuevo proceso de facturación electrónica, y que se desarrollarán a partir de nuestra investigación cualitativa y cuantitativa. Como parte de la metodología de investigación, hemos logrado recabar opiniones importantes de expertos y colaboradores que laboran o tienen experiencia en el sector de ganadería, a través de entrevistas a profundidad y encuestas. Del mismo modo, se desarrolló un caso práctico con el fin de evaluar los impactos tributarios y operativos en la empresa por cada SEE. Después de haber analizado los datos recolectados y haber identificado cómo es el impacto en las empresas, se exponen las conclusiones y recomendaciones que beneficiarán a las empresas del sector ganadero con el propósito de que elijan o empleen el mejor SEE para su negocio. Palabras Claves: Impacto Tributario; Sistema de Emisión Electrónica; Facturas Electrónicas; Emisores Electrónicos. / The purpose of this research work is to evaluate the tax impact of the use of electronic emission systems from the application and evaluation of each system to see their tax effects, as well as the effects of the absence of the use of the system and all this in the Lurin livestock companies for the purposes of 2018 projecting the impact at the end of the year. In accordance with the latest Superintendency Resolution No. 254-2018/SUNAT, the companies that have been mentioned in Superintendency Resolution No. 300-2014/SUNAT will be obliged to issue electronic invoices as of 2019. Provides doubts about which system to choose or understand the difference between each one since SUNAT issues various resolutions that confuses the electronic issuers and other users could not even give importance to the issue. That is why companies must consider the changes that will arise in this new electronic invoicing process, and that will be developed from our qualitative and quantitative research. As part of the research methodology, we have managed to gather important opinions from experts and collaborators who work or have experience in the livestock sector, through in-depth interviews and surveys. In the same way, a case study was developed in order to evaluate the tax and operational impacts on the company by each ESS. After analyzing the data collected and having identified what is the impact on the companies, the conclusions and recommendations that will benefit the companies of the livestock sector with the purpose of choosing or using the best ESS for their business are exposed. / Tesis

The dissertation proposes three approaches for financial risk management. In the first topic, we investigate the stock return and risk of financial holding companies via Markov regime-switching model. The model reduces the disadvantage of traditional linear model, which disregard information of another regime if there exist structural change during the estimation periods. The empirical result shows that all financial holding companies have different stock risk between state 0 and state 1. Moreover, stock risks of all financial holding companies are significant lower after listing. That is, financial holding companies have diversification benefits after listing. In the second topic, we gauge the credit risk of guarantee issue in a bills finance company in Taiwan by a market-based model. Since bills finance companies engage in short-term loans, we renew the contract that can extend short-term loans to mid-and long-term loans. We find that the recovery rate, different industries and business cycle have significant impact on the credit risk of the bills finance company. In the third topic, we relax the assumption of Jarrow, Lando and Turnbull (1997), and propose an elaborate model to gauge the credit risk of Taiwanese bank loans. The empirical result indicates that the credit risk is heavily reliant on the recovery rate. Therefore, collateral value check procedure is very important, which has been found in previous topic. On the other hand, we find that the credit risk management is indifferent between banks participated in financial holding companies and others. That is, banks do not have better credit risk management if take part in financial holding companies. In conclusion, we expect approaches of the dissertation will be helpful for Taiwan¡¦s financial institutions to rise to the challenge of financial risk in the future.

published_or_final_version / Public Administration / Master / Master of Public Administration