This thesis seeks to analyse the central features of the new scheme of strict liability for loss caused by product defects which was introduced by Part 1 of the Consumer Protection Act 1987. The features to be examined are: the meaning of 'defect'; the meaning of 'product' and the chain of liability; the role of warnings; recoverable and non-recoverable loss; the development risks defence; other defences and prescription and limitation. The aim of the thesis is to assess the impact of these new rules, against the background of the various proposals for reform which had been mooted and in the light of the considerable American experience of product liability law. Following upon an introduction to the new regime, each of the above elements will be analysed. There will be a brief consideration of the pre-existing legal position, and a discussion of the leading proposals for change. This is then followed by an examination of the appropriate provisions in the new legislation and then by an analysis of the American experience. Where necessary, this structure is not adhered to with excessive rigidity. Policy considerations affecting the working of the new rules are ventilated, and each chapter concludes with critical comments on the matter examined. It will be argued that the new concepts which comprise the scheme of strict liability are attended by varying degrees of uncertainty, which can only fully be resolved by litigation at the appellate level. Other areas, both of the legislation and of the common law, are, it will be suggested, profoundly unimaginative. It will be contended that these problems may have been tolerable had the balanced approach initially suggested by the reformers been accepted. The disruption of that balance, by the inclusion of the development risks defence, raises serious doubts as to the value of the legislation. The game, it will be concluded, may well not have been worth the candle.

Anställda som tilldelas gratis aktier eller förvärvar aktier till ett pris under marknadsvärde i företaget de är anställda i erhåller en förmån som ska tjänstebeskattas. Enligt den lagstadgade värdepappersregeln ska en skattskyldig som på grund av sin tjänst förvärvar värdepapper på förmånliga villkor ta upp den som intäkt det beskattningsår som förvärvet sker. Förvärven är vanligtvis förenade med förfoganderättsinskränkningar såsom överlåtelseförbud under en bestämd tidsperiod och krav på fortsatt anställning. Vid en överblick av praxis på området kan det konstateras att det därmed inte går att utläsa en bestämd tidpunkt för när ett förvärv anses ha inträffat. Syftet med uppsatsen är att utreda de lege lata huruvida värdepappersregelns syfte uppfyllts och att utifrån den utredningen belysa om det de lege ferenda finns behov av en ändring av värdepappersregeln. Syftet med lagregeln utreds med utgångspunkt från lagtexten. För att få en djupare förståelse av syftet har förarbeten och praxis studerats. Studier av praxis är en stor del av uppsatsens metod då den presenterar tillämpningen av värdepappersregeln de lege lata. Utredningen visar att värdepappersregeln är svårtillämpad, främst beroende på bristfälliga definitioner av dess rekvisit. Syftet med värdepappersregeln kan till viss del anses uppfyllt då Regeringsrätten i två domar från 2009 dömt i linje med lagregeln. Det står klart att det är ett civilrättsligt förvärv som åsyftas i lagregeln. Av utredningen framgår även att en del av syftet med värdepappersregeln torde vara att för att värdepappersregeln ska bli tillämplig måste det utredas huruvida det är fråga om ett värdepapper. En sådan utredning saknades i nämnda domar, därmed får det fortfarande anses oklart hur bedömningen av värdepappersstatus ska göras. Lagregeln anses därmed inte tillräckligt förutsägbar, varmed en översyn får anses nödvändig. / Employees can receive free shares or pay a price for the shares below market value in the company where they are employed. According to the legislative provision, called, the securities rule, the benefit that the employee receives shall be taxed the same year as the acquisition takes place. The acquisition is usually associated with restrictions such as a ban of transfer of the shares for a specified time and requirements for continued employment. Case law in this area shows that it is therefore not possible to identify a specific time for when an acquisition can be considered to have occurred. The purpose of this paper is to examine de lege lata whether the purpose of the securities rule is fulfilled and, based on that, investigate de lege ferenda if there is a need for an amendment of the securities rule. The purpose of the legislative provision is investigated on the basis of the text. Preparatory work and case law has been studied to get a deeper understanding of the legislative provision and the application of the securities rule de lege lata. The investigation shows that the securities rule is difficult to apply, mainly due to unclear definitions of the prerequisites that must be met for its applicability. The purpose of the securities rule has partly been satisfied in two judgments from 2009 where the Supreme Administrative Court ruled in line with the securities rule. It is clear that there is a civil-rights acquisition that is referred to in the legislative provision. Furthermore, it can be considered that one part of the securities rule is that it must be determined whether or not a security paper is at hand in order to decide the application of the rule. Such investigation was lacking in these judgments, therefore, assessment of security status is still considered unclear. The legislative provision is thus considered not sufficiently predictable and a review may be necessary.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company. Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level. The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences. The purpose of the thesis is to identify and analyze eventual problems when applying the legislation. Problems that arises beacuses of difficulties forecasting in what situations the rules become applicable. The question is whether the current legislation is appropriate considering the principle of legal certainty. Throughout the legislation there are several unclear prerequisites, without sufficient guidance from preparatory work and case law. Thus, it is difficult for individuals and companies to foresee how the tax authorities or courts will apply the law. With this is mind, the current legislation is found inappropriate considering the principle of legal certainty.

Using the U.S. Gramm-Leach-Bliley Financial Modernization Act ("GLBA") as a model, I argue that this act of financial reform, promulgated in November 1999, is a result of "Re-regulation", rather than "Deregulation" as suggested by most scholars. I emphasize the linear development of the GLBA, from 'regulation' to 'deregulation' and then further to 're-regulation'. This linear direction denotes sequential regulatory development that concerns the gradual relaxation of permissible banking activities, which is correspondingly marked by the Glass-Steagall Act of 1933, the Bank Holding Company Act of 1956, and the GLBA of 1999. The GLBA enabled the U.S. financial services industry to begin offering all round financial services under the single roof of the Financial Holding Company("FHC"). The GLBA's mandate is to provide the U.S. financial services industry with a level playing field and allow them to compete with their strongest rivals from th eEuropean Union. European Union banks already operate under a liberal regime, following the success of the Second Banking Directive of 1989 that embraces financial liberalization. Taiwan's Financial Holding Company Act ("FHCA"), promulgated in July 2001,owes much of its content to its U.S. counterpart, the GLBA. Taiwan's FHCA is basically modeled after the U.S. GLBA but selectively adopts parts of the E.U. model. The U.S. model is represented by the GLBA while the E.U. model is represented by the Second Banking Directive. Through cross-selling and cross-marketing, financial holding companies in the U.S. model and universal banks in the E.U. model, both can achieve economies of scale and scope. This dissertation is otherwise devoted to providing a comparative analysis on certain key elements of the U.S. GLBA and Taiwan's FHCA, although I sometimes refer to the E.U.'s Second Banking Directive. I conclude that while Taiwan's FHCs lack the economic scale of U.S. FHCs, the adoption of the U.S. model in the FHCA offers Taiwan's FHCs better fire wall protection than the E.U. model would. More generally speaking, there are pros and cons to Taiwan's adoption of the GLBA. The GLBA and by extension the FHCA require its domestically established FHCs be pure holding companies, as opposed to the E. U. model which requires the parent companies (universal banks) to also be operating holding companies.

This thesis documents the history of a Vancouver theatre company from the time of its inception in 1980 to present day. Headlines Theatre Company formed with a mandate to create socially relevant theatre. This thesis also examines Headlines' life and evolution as a political and popular theatre company; specific plays and productions were selected for examination which were found to be representative of the development of the company's work. The thesis is divided into six chapters. The first chapter explores the formation of the collective and the company's successful initial work, which employed agitprop techniques. This chapter also highlights Headlines' follow up venture into the medium of film using material from their theatrical work. The company's next theatrical project, which resulted in a national tour, is also documented. This theatre company's direction underwent an enormous change subsequent to their second theatrical production. Chapter Two introduces the company's move from a collective to a traditional organizational structure while it continued to produce agitprop theatre. As well, this chapter investigates Headlines' introduction o f the theories and practices of Brazilian director Augusto Boal into its new work, Power Plays, to create both conventional and forum theatre. Chapter Three looks at the further development of Headlines' forum theatre productions, the Power Plays, and its experiments with this theatre form. This chapter examines the company's search for an even wider audience through the innovative merging of live interactive theatre with the medium of television. Headlines' brief return to a more conventional style of theatre is discussed in Chapter Four. In both of the productions reviewed in this chapter, the company faced funding obstacles due to the content of the play or the discussion following it. Chapter Five surveys the progression of Headlines' work as it incorporates the later work of Augusto Boal. The company's Theatre for Living programmes and methods of operation are further explored. The final chapter reveals some of Headlines' recent collaborations with other theatre artists as well as with artists in other disciplines, a direction the company will continue to pursue in the future. Headlines is shown to be a small, professional theatre company that is a well-established member of Vancouver's theatre community. B y documenting their history and examining selected productions and projects, this thesis chronicles an extremely active theatre company whose work has evolved greatly over a period of eighteen years. With its evolution in content, form and function, Headlines has been an innovative popular and political theatre company.

No description available.

No description available.

Auditing has grown substantially in recent times, expanding into different parts of the world through a network of international audit firms (dominated mainly by the Big Six or more recently the Big Five). The growth of auditing and audit firms has not been hindered significantly by consistent criticism, doubts and debates about the value of the auditing function and what it can deliver in countries with long established audit traditions. Much of such criticism and debates usually surface in the aftermath of major financial scandals and corporate collapses and have increasingly been captured of the term of the "audit expectation gap" -a phrase referring to the difference between what auditors perceive as their duty and what the users of financial statements expect from auditors. Research has examined the main elements of the audit expectations gap, including the nature of assurance, audit reporting, auditor independence and regulation/liability of auditors. Few research studies, however have focused on examining the audit function through a case study of a major financial scandal. Even fewer studies have paid attention or researched the audit function in non- Anglo-American contexts. This is the primary aim of the thesis. To explore such a research area, this study uses the scandal that surrounded Grupo Torras, the Kuwait Investment Office's (KIO) investment holding group in Spain. The collapse of the group in 1992 offers the opportunity to examine auditing in Spain, a country with notably high expectations of auditing in recent times, and Kuwait, a developing country recently having returned to democracy. The issue of the audit expectations gap in Kuwait is also explored using a questionnaire survey of the views of auditors, directors and users in Kuwait. Such survey represents the first comprehensive survey of auditing expectations in the Gulf region - an increasingly significant economic area given the growth in oil revenues. The case study reveals different response to the scandal. In Spain, criticism and debates started to surface immediately after the scandal while in Kuwait no major criticism or debate about the audit function has taken place. The case study shows how auditing was unable to cope in a complicated financial and political environment, where senior powerful managers, were involved in mismanagement and fraud. Despite the limitations of the auditing function in practice, the questionnaire survey shows only a limited audit expectations gap in Kuwait and considerable degree of satisfaction among people in Kuwait with auditing. This shows that the image of auditing is mostly based on perception rather than on its ability to perform in practice and raises a range of important issues for the future, especially giving the growing doubts about the uniform nature of auditing service provided by "multinational" audit firms.

No description available.

No description available.