Univ., Diss.--Kiel, 2003. / Literaturverz. S. 234 - 241.

The 1976 Tax Reform Act made many changes in the taxation of estate and gift transfers. Previously gifts and estates were taxed separately and the gift tax rate was 75 percent of the estate tax rate; and there was a $30,000 exemption for gifts and a $60,000 exemption for estate transfers. Under the new law the exemptions were repealed and replaced with a unified credit against the tax; and the tax on estate and gift transfers was combined into one increasing rate schedule. Under the prior law, deathbed gifts were advantageous because the gift tax paid on the transfer was excluded from the taxable estate but was allowed as a credit against the estate tax since gifts within three years of the date of death were included in the gross estate unless the estate could demonstrate that the gifts were not made in contemplation of death. Under the new law, gift taxes paid on transfers which occur within three years of the date of death are included in the taxable estate.

This paper is about the legitimate as an institution of the Inheritance Law and it focus in the discussion over if it would be considered as a pars hereditatis or as a pars bonorum. Following that, the author links the legitimate with the family institution along with how it could be a correspondence between who can receive this inheritance anticipated and who could receive the inheritance. Likewise, backed on national legislation the author takes a stand saying that the legitimate is pars hereditatis because of includes the heirs only. Finally, the author give us more scopes regarding the legitimate while explains how it be related with the institution of collation. / El presente trabajo versa sobre la legítima como institución del Derecho Sucesorio y se centra básicamente en la discusión sobre si debe ser considerada como pars hereditatis o pars bonorum. En esa línea, vincula la legítima con la institución de la familia y cómo se puede ver una correspondencia entre a quiénes se les puede dar la herencia anticipada y quiénes pueden recibir la herencia. Asimismo, apoyándose en las normas nacionales el autor toma una postura al señalar que la legítima es pars hereditatis debido a que incluye solo a los herederos del causante.Finalmente, da más alcances sobre la legítima al explicar cómo se relaciona con la institución de la colación.

Interaction of genes and culture is crucial for human evolution. Human ethnic groups and subcultures frequently function as discrete units, and people clearly distinguish between in- group and out-group individuals on a cultural basis. This thesis aims to model the formation of distinct cultural clusters, cultural equivalents of distinct species. Historical development of theories of blending inheritance led to the formation of biometric parallels to Mendelism. Galton-Pearson model of nonparticulate inheritance with constant offspring variance, the most influential model of continuous inheritance ever formulated, was based on measurements of genetically transmitted traits. Ronald Fisher later demonstrated, that this type of inheritance directly stems from polygenic traits with additive genetic variance. Dan Sperber's metaphor of culture space allows integrating any continuous models of position inheritance into computer simulations of the evolution of culture. Most studies today, however, employ particulate models of cultural inheritance. The exceptional works of Cavalli-Sforza and Feldman pioneer the continuous models of cultural inheritance applying Galton-Pearson model to culture. Galton-Pearson inheritance is, unfortunately, not a very good model of cultural transmission. Parental...

Environmental stress has shown to affect both the exposed individuals and the development of their offspring. Generally, it is thought that the stressed organism responds to stress by trying to adapt to it. This thesis investigates possible evolutionary consequences of cross-generational transmissions of stress, where the parent has been stressed but the offspring has not. In two studies we have exposed chicken parents of different breeds to an unpredictable circadian light rhythm, to investigate the influence of genetic background on the transmission of behaviour and patterns of genome-wide gene expression across generations. In Paper I, we can show that the domesticated chicken, by means of epigenetic factors, transmit their behaviours as well as their gene expression profiles to their offspring to a higher extent than their wild ancestor, the red junglefowl. Furthermore, in Paper II, even though the offspring never experienced the stress or had any contact with their stressed parents, they seemed to have adapted to it, which suggests that the parents might have prepared (or pre-adapted) them for living in the unpredictable environment. Additionally, eggs of stressed hens showed increased levels of estradiol that might have affected gene expression of specific immune genes, which were up-regulated in the offspring of stressed parents. It is possible that the traditional distinction between stress responses and evolutionary adaptation may be reevaluated, since our results indicate that they could be parts of the same evolutionary event.

[pt] O presente trabalho tem por objetivo trazer a necessária reflexão acerca da disciplina jurídica adequada à transmissão causa mortis dos perfis de redes sociais, tendo em vista que o ordenamento jurídico brasileiro ainda não dispõe de um regramento específico sobre o assunto e a atual disciplina do Livro V do Código Civil se revela insuficiente, se não inadequada, para reger e tutelar essas novas situações sucessórias. Sob a perspectiva metodológica do direito civil-constitucional e partindo-se da análise crítica da literatura jurídica, das legislações e jurisprudências estrangeiras e dos projetos de lei envolvendo o tema da herança digital, a dissertação propõe que os perfis de redes sociais devem seguir o destino que lhes foi expressamente indicado em vida pelo usuário no exercício de seu direito à autodeterminação informativa e à autonomia privada existencial, seja através das ferramentas disponibilizadas pelas plataformas, seja pelos mecanismos clássicos do planejamento sucessório, advertindo-se que tal manifestação de última vontade encontra limites na proteção conferida aos direitos fundamentais de terceiros com os quais o de cujus tenha dialogado em suas redes sociais e outros interesses relevantes e juridicamente tutelados. / [en] The purpose of this paper is to bring the necessary reflection on the legal discipline appropriate to the causa mortis transmission of social network profiles, considering that the Brazilian legal system still does not have a specific regulation on the subject and the current discipline of Book V of the Civil Code is insufficient, if not inadequate, to regulate and protect these new succession situations. From the methodological perspective of civil-constitutional law and based on a critical analysis of the legal literature, foreign legislations and jurisprudences, and bills involving the theme of digital inheritance, the dissertation proposes that social network profiles should follow the destiny that was expressly indicated to them by the user during his lifetime in the exercise of their right to informative self-determination and existential private autonomy, either through the tools made available by the platforms, or through the classic mechanisms of succession planning, warning that such manifestation of last will finds limits in the protection conferred to the fundamental rights of third parties with whom the deceased has dialogued on his social networks and other relevant interests that are legally protected.

In section 3(3)(d) of the Estate Duty Act 45 of 1955 (the Act) the legislature introduced the concept "competent to dispose", described in section 3(5) of The Act as a "power". If the deceased was "competent to dispose" property for his own benefit or that of his estate, section 3(3)(d) deems that property to be property of the estate. In order to determine when property may be deemed property of the deceased estate it is necessary to analyse the meaning of section 3(3)(d) as read with section 3(5) of the Act. An analysis of section 3(3)(d) of the Act indicates that it may be applied to those with a legal right to dispose of property for their own benefit or for the benefit of their estates. This interpretation is based on the meaning of "competent to dispose", and "power" as derived form the analysis. / Private Law / LL.M.

Thesis (MA)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: This thesis explores the possibility of promoting social justice through the direct confrontation and rectification of manifest injustices in our existing social institutions and practices, as opposed to the more conventional theoretical approach of attempting to offer comprehensive accounts of ideal justice based on the identification of ultimate principles of justice or perfectly just institutional arrangements. Through an analysis and moral evaluation of the intergenerational transfer of wealth through the practice of inheritance, the study attempts to illustrate how a narrower theoretical focus on specific existing social institutions and practices will enhance conceptual clarity regarding their morally relevant features and, by taking the actual social and political context into account from the outset, increase the political and real-world relevance of the resulting proposal. This study also offers a thorough examination of property rights, because an understanding of the nature of ownership and the justificatory theories of entitlement claims necessarily provides the background context against which the issue of inheritance has to be addressed. As property rights give specific people claims to resources to the exclusion of others, any considerations on property rights also brings up questions of distributive and social justice. Within this broader framework of property rights and distributive justice, this study seeks to show that inheritance is not only inconsistent with the values underlying capitalism, but also an unfair and outdated practice that helps to perpetuate economic and social inequality, which undermines the ideal of democratic citizenship. To this end, a proposal is made to cap inheritance by placing an upper limit to the amount an individual will be allowed to bequeath to any other individual(s). It is argued that this limit should be high enough to allow for the transfer of a family home and objects with sentimental value, but not so high as to ensure a life of complete leisure to future generations. The merits of inheritance taxation will then be discussed in detail and arguments in favour of limiting inheritance will be subdivided into three broad categories: The first concerns the legitimacy of the practice of inheritance itself, as well as the tension between the liberal-democratic principles underlying capitalism and the practice of inheritance, the second relates to the undesirability of the social outcomes that are realised based on the practice of inheritance, and the third focuses on the potential gains that the alternative arrangement will bring. / AFRIKAANSE OPSOMMING: Die tesis ondersoek die moontlikheid dat sosiale geregtigheid deur die direkte konfrontasie en regstelling van ongeregtighede in ons bestaande instellings en praktyke bevorder kan word, in teenstelling met die meer konvensionele teoretiese benadering wat poog om alomvattende teorieë van ideale geregtigheid op die identifikasie van finale beginsels van geregtigheid of volmaakte institusionele organisering te baseer. Die studie poog om deur die analise en morele evaluering van die praktyk van erflating te illustreer dat ‘n nouer teoretiese fokus op spesifieke bestaande sosiale instellings en praktyke die konseptuele duidelikheid aangaande hul moreel relevante aspekte kan verbeter, en dat die relevansie van voorstellings verhoog kan word deur die werklike politieke en sosiale konteks uit die staanspoor in ag te neem. Die studie bied ook ‘n deeglike analise van eiendomsreg aan, omdat ‘n begrip van die aard van eienaarskap en die teorieë wat besitsreg regverdig noodwendig die agtergrond konteks skep waarteen die kwessie van erflating aangespreek moet word. Omdat eiendomsreg vir spesifieke mense regte tot hulpbronne gee tot die uitsluiting van ander, bring enige oorwegings aangaande eiendomsreg ook die kwessie van sosiale geregtigheid na vore. Binne hierdie breër raamwerk van eiendomsreg en sosiale geregtigheid, poog die studie om te wys dat erflating nie net teenstrydig is met die waardes onderliggend aan kapitalisme nie, maar ook 'n onregverdige en verouderde praktyk is wat bydra tot die voortbestaning van ekonomiese en sosiale ongelykheid, en dus die ideaal van demokratiese burgerskap ondermyn. Die studie stel voor dat erflating beperk moet word deur ‘n limiet te plaas op die bedrag wat enige persoon van ander persone af kan erf. Die meriete van erflatingsbelasting word in detail bespreek en argumente ten gunste van ‘n limiet op erflatings word breedweg in drie kategorieë verdeel: Die eerste betref die legitimiteit van die praktyk van erflating self, sowel as die spanning tussen die liberaal-demokratiese beginsels onderliggend aan kapitalisme en die praktyk van erflating; die tweede het betrekking tot die onaanvaarbare sosiale uitkomste wat ontstaan vanweë die praktyk van erflating; en die derde fokus op die verbeteringe wat alternatiewe praktyke kan bring.

This study examines change in the family farming sector through the lens of succession. It explores empirically the succession expectations and intentions of farmers and their children in a changing contextual landscape. The research is underpinned by two theoretical concepts: the ‘farm adjustment strategy’ facilitated the development of structural reference points in respect of the family farm business and household; and application of tenets of van der Ploeg’s (1994) ‘styles’ work enabled analysis of structural change in the farm business to be viewed through a qualitative succession lens. A ‘pragmatist’ mixed-methods approach comprised a farmer survey and next generation in-depth interviews. The analytical approach accommodated issues of temporality and facilitated the linkage and study of multiple components of change. It was found that immense variability exists in terms of how succession is managed in practice. The structural characteristics and capacity of the farm business clearly impact upon succession choices and positions, but intrinsic drivers also have a very significant bearing on succession and its potential outcome. The research revealed three broad outcomes of next generation succession intention, each forming the basis of a succession style: a desire and intention to succeed to the family farm, reflected in more traditional succession modes; an intention to leave the family farm, thus opting out of farming per se; and part-time succession, characterised by off-farm professional work, flexibility and a lifestyle preference that encompasses aspects of farming and non-farming worlds. The findings presented in this thesis suggest that, through succession, forms of farm management and operation are evolving. Family farming entities are adapting and becoming increasingly heterogeneous. Through a contemporary succession lens, the notion of the family farm now comprises an assortment of family-owned and family-managed businesses with an array of diversified business, amenity and farming interests.

Familial primary hyperparathyroidism (HPT) is a rare disorder that is treated surgically and mostly occurs in association with tumor-susceptibility syndromes, like multiple endocrine neoplasia and the hyperparathyroidism-jaw tumor syndrome. Familial hypercalciuric hypercalcemia (FHH) is another cause of hereditary hypercalcemia that generally is considered to require no treatment and is genetically and pathophysiologically distinct from HPT. Inactivating mutations in the calcium receptor gene cause FHH, whereas the down-regulated expression of the CaR in HPT never has been coupled to CaR gene mutations. Family screening revealed a hitherto unknown familial condition with characteristics of both FHH and HPT. The hypercalcemia was mapped to a point mutation in the intracellular domain of the CaR gene that was coupled to relative calcium resistance of the PTH release by transient expression in HEK 294 cells. Unusually radical excision of parathyroid glands was required to normalise the hypercalcemia. The mildly enlarged parathyroid glands displayed hyperplasia with nodular components. Frequent allelic loss on especially 12q was found and contrasts to findings in HPT. Allelic loss was also seen in loci typical for primary HPT like 1p, 6q and 15q, but not 11q13. Quantitative mRNA analysis showed that the glands had mild increase in a proliferation index (PCNA/GAPDH mRNA ratio) and mild reduction in genes important to parathyroid cell function, like CaR, PTH, VDR and LRP2. A previously unrecognized variant of hypercalcemia is explored that could be one explanation for persistent hypercalcemia after apparently typical routine operations for HPT. It also raises the issue of possibilities to treat FHH with parathyroidectomy provided it is radical enough.