The general topic of this thesis is the changes that have occurred in The Doctrine and Covenants through its various editions, beginning with A Book of Commandments which was printed in 1833, to the 1937 edition of The Doctrine and Covenants.

The Church of Jesus Christ of Latter-day Saints has always possessed a vigorous concept of the value of education for its youth. Programs of religious instruction have encouraged the young people to further their understanding of religious concepts. In July, 1953, all of the Church educational institutions, except those in the islands of the Pacific, were combined into one organization and named The Unified Church School System. As of January 1, 1965 the Pacific Board of Education, which directed the Church schools in the Pacific Islands, was also incorporated into the aforementioned mother unit. One important department of continual research in this system is curriculum development. The development of teacher manuals for the instructors is a never-ending process. New manuals are needed as educational understanding progresses. New methods of presentation are under experimentation with the hope that the youth will more readily accept the religious instruction and put it into vital application in their lives. The purpose of this particular field project is to develop such a course of study for the teachers in one particular segment of this educational system.The Church Schools of the Pacific teach a class of religion each year in their junior and senior high schools, sometimes referred to as "Church Colleges." This necessitates the use of six different gospel subjects. They are generally arranged in this order: seventh grade: Book of Mormon; eighth grade, New Testament; ninth grade, Church History; tenth grade, Old Testament; eleventh grade, Modern Scripture; and in the twelfth grade, a special leadership and church service training program. The Church schools in the Pacific have had the use of the courses of study developed by the seminary program, a sister department in the school system for released time and non-released time junior and senior high school students. The first four courses mentioned are used quite successfully, with some adaptation, but a need has developed for a course for the eleventh graders in Modern L. D. S. Scripture on a par with those developed by the seminary department. It is the work of this field project to develop such an outline, field test it a year, then print it after evaluation as a course of study. The final draft printed for use in the schools of the Pacific would also be presented as partial fulfillment of the master's degree by the writer to the graduate department of religion at Brigham Young University.

An observation of literature extant regarding the revelations accepted by the Church of Jesus Christ of Latter-day Saints as being divinely given through Joseph Smith, discloses that the field has not been probed very thoroughly. Many are the sermons and discourses preached from the pulpit by exegetes of Mormonism vindicating the book of Doctrine and Covenants as being authentic. Few, however, have made a study of the history, origin, and development of this book. From outside of the church criticisms have arisen concerning certain changes, additions, and omissions made in the revelations as first written by Joseph Smith. When confronted with these criticisms, attempts have been made to give an adequate answer to them. Without having access to source material wherein these criticisms have been discussed, many of those within the church have been at a loss as to how they might answer their antagonists. The author felt that a study of the revelations from their earliest publication to the currently used publication would disclose much helpful information for those interested in a study of the commandments and their development; hence the problem: "To determine the nature of and the significance of the changes made in the revelations as found in a comparison of the Book of Commandments and subsequent editions of the Doctrine and Covenants."

The problem of this thesis is: What textual relationship does the Doctrine and Covenants of the Church of Jesus Christ of Latter-day Saints bear to the Bible, King James Version? As a preliminary hypothesis, it has been assumed that there are phrases and clauses in the Doctrine and Covenants similar enough in construction and meaning to some of the phrases and clauses in the Bible to permit selection of samples from both that will parallel each other. Whether such parallel phrasing, when found, would appear to be a result of quoting, adapting, reiterating, renewing, alluding or simply coincidental construction constituted part of the problem.

Non-compete covenants are clauses in employment contracts that forbid employees from competing with their former employers during a given time period. Recent literature has identified non-compete covenants as a new type of entry barrier to entrepreneurship within high-tech industries, impeding regional innovation, growth and employment. In Europe, the legal regime is highly heterogeneous, suggesting that certain regions might gain a competitive advantage in innovation. This study uses Fixed Effects regression and Poisson Fixed Effects regression models to investigate the ways in which non-compete covenants effect how venture capital investments stimulate regional innovation and entrepreneurship. The data set was constructed using data from The European Patent Office, the Eurostat, the World Bank and the OECD Economic Outlook. Ius Laboris overview was used to assess the enforceability of non-compete covenants in sample countries. The results show that increased supply of venture capital increases innovative activity in all regions. Relative to countries that enforce non-compete covenants, countries that restrict the use of these contracts experience higher rates of patenting activity. The level of enforceability was not found to have significant effects on new firm formation. The results suggest that financial intermediates and the legal regime have an important role in promoting regional innovation.

Racially restrictive housing covenants, their diffusion, and the motivations of those who created them in the northern cities of America in the early 20th century are thoroughly covered within the discipline of political science. Despite the existing literature about racially restrictive covenants, there is very little existing literature or research that covers outcomes (education, political participation, power distribution, income disparities, etc.) in relation to racially restrictive covenants. This thesis investigates how the legacy of racially restrictive housing covenants impacted modern educational outcomes, specifically graduation rates, in the city of Chicago. The methodological approach includes both qualitative and quantitative analysis of historical maps, population demographic distribution, court cases, housing policy, and high-school graduation rates (from 1999–2014). Based on historical background and data analysis, the racially restrictive housing covenants in the city of Chicago led to pervasive patterns of neighborhood segregation that contribute to the racialization of educational outcomes. These findings help to provide quantitative evidence that the legacy and impact of racially restrictive housing covenant policy still impact modern living conditions and outcomes in education and possibly beyond.

Instrumentos financeiros híbridos e/ou compostos têm sido tema constante em matéria de regulação contábil. A literatura positiva apresenta uma hipótese que ajuda a compreender o porquê de algumas firmas recorrerem a ditos instrumentos para captar recursos: nível de endividamento no limite de quebra de covenants contratuais. No Brasil, firmas com registro na CVM, que se utilizaram desses instrumentos, classificando-os no patrimônio líquido, tiveram suas ITRs e/ou DFs reapresentadas e/ou republicadas por determinação da CVM. O ponto crítico de toda a discussão reside na distinção entre um item de passivo e um item de patrimônio líquido. Esse tema está disciplinado na IAS 32 (PT CPC n. 39) e presente no Discussion Paper - A review of the conceptual framework for financial reporting, emitido pelo IASB em julho de 2013, que apresenta duas abordagens que podem ser utilizadas, visando a simplificar a distinção entre um item de passivo e de patrimônio líquido: a narrow equity approach - NEA e a strict obligation approach - SOA. A adoção de cada uma dessas abordagens terá um impacto diferente nos níveis de endividamento/alavancagem e no potencial de diluição de participação dos acionistas. Este trabalho tem como objetivo investigar abordagens para a classificação contábil das debêntures mandatoriamente conversíveis em ações, vis-à-vis a IAS 32 (PT CPC n. 39) e o Discussion Paper do IASB (NEA x SOA). A metodologia adotada é um estudo de caso de uma companhia aberta brasileira, que em 2010 emitiu debêntures mandatoriamente conversíveis e efetuou uma classificação desses instrumentos considerada inadequada pelo órgão regulador. Observa-se que a strict obligation approach é a abordagem que impacta menos no nível de endividamento, enquanto a narrow equity approach é a que apresenta maior alavancagem. As evidências sugerem os covenants contratuais como possíveis indutores de tal prática, fato que está em linha com o que a literatura da área documenta como fenômeno esperado. É bem verdade que no caso concreto, houve quebra contínua de covenants contratuais, corroborando a hipótese apresentada por SILVA (2008) de que o baixo custo de violação de covenants contribua para tal situação. Alternativamente, uma possível explicação para a escolha contábil da companhia reside na complexidade da IAS 32 (PT CPC 39) e desconhecimento de suas nuances. / Hybrid financial instruments and/or compounds has been a constant theme regarding accounting regulation. The positive literature presents a hypothesis that help to understand why some companies appeal to said instruments to raise funds: Indebtedness level on the breach limit of contractual covenants. In Brazil, companies with CVM register, that used these instruments, sorting them on the equity, had their quarterly statements and/or financial statements restated and/or republished by CVM resolution. The critical point of the whole discussion lies in the distinction between a liability item and an equity item. This subject is covered in the IAS 32 (PT CPC n. 39) and is present in "Discussion Paper - A review of the conceptual framework for financial reporting", issued by IASB in July 2013, having two approaches that can be used, order to simplify the distinction between an item of liabilities and equity: the narrow equity approach - NEA and the strict obligation approach - SOA. The adoption of each of these approaches have a different impact on levels of debt / leverage and the potential dilution of the shareholding. This work aims to investigate approaches to accounting classification of mandatorily convertible debentures, vis-à-vis the IAS 32 (PT CPC n. 39) and the Discussion Paper of the IASB (NEA x SOA).The methodology used is a case study of a Brazilian corporation, that in 2010 issued mandatorily convertible debentures and made a classification of these instruments deemed inappropriate by the regulator. It can be observed that the strict obligation approach is the approach that impacts least on the level of indebtedness, while the narrow equity approach is the one that have the most leverage. Evidence suggests the contractual covenants as potencial inducers of such practice, fact which is in accordance with the literature documenting the area as a phenomenon expected. It is true that in the case in, there was continuous breach of the contractual covenants, corroborating the hypothesis presented by SILVA (2008) that the low cost of violation of covenants contribute to such a situation. Alternatively, a possible explanation for the choice of the accounting company is the complexity of IAS 32 (PT CPC 39) and ignorance of its nuances.

Instrumentos financeiros híbridos e/ou compostos têm sido tema constante em matéria de regulação contábil. A literatura positiva apresenta uma hipótese que ajuda a compreender o porquê de algumas firmas recorrerem a ditos instrumentos para captar recursos: nível de endividamento no limite de quebra de covenants contratuais. No Brasil, firmas com registro na CVM, que se utilizaram desses instrumentos, classificando-os no patrimônio líquido, tiveram suas ITRs e/ou DFs reapresentadas e/ou republicadas por determinação da CVM. O ponto crítico de toda a discussão reside na distinção entre um item de passivo e um item de patrimônio líquido. Esse tema está disciplinado na IAS 32 (PT CPC n. 39) e presente no Discussion Paper - A review of the conceptual framework for financial reporting, emitido pelo IASB em julho de 2013, que apresenta duas abordagens que podem ser utilizadas, visando a simplificar a distinção entre um item de passivo e de patrimônio líquido: a narrow equity approach - NEA e a strict obligation approach - SOA. A adoção de cada uma dessas abordagens terá um impacto diferente nos níveis de endividamento/alavancagem e no potencial de diluição de participação dos acionistas. Este trabalho tem como objetivo investigar abordagens para a classificação contábil das debêntures mandatoriamente conversíveis em ações, vis-à-vis a IAS 32 (PT CPC n. 39) e o Discussion Paper do IASB (NEA x SOA). A metodologia adotada é um estudo de caso de uma companhia aberta brasileira, que em 2010 emitiu debêntures mandatoriamente conversíveis e efetuou uma classificação desses instrumentos considerada inadequada pelo órgão regulador. Observa-se que a strict obligation approach é a abordagem que impacta menos no nível de endividamento, enquanto a narrow equity approach é a que apresenta maior alavancagem. As evidências sugerem os covenants contratuais como possíveis indutores de tal prática, fato que está em linha com o que a literatura da área documenta como fenômeno esperado. É bem verdade que no caso concreto, houve quebra contínua de covenants contratuais, corroborando a hipótese apresentada por SILVA (2008) de que o baixo custo de violação de covenants contribua para tal situação. Alternativamente, uma possível explicação para a escolha contábil da companhia reside na complexidade da IAS 32 (PT CPC 39) e desconhecimento de suas nuances. / Hybrid financial instruments and/or compounds has been a constant theme regarding accounting regulation. The positive literature presents a hypothesis that help to understand why some companies appeal to said instruments to raise funds: Indebtedness level on the breach limit of contractual covenants. In Brazil, companies with CVM register, that used these instruments, sorting them on the equity, had their quarterly statements and/or financial statements restated and/or republished by CVM resolution. The critical point of the whole discussion lies in the distinction between a liability item and an equity item. This subject is covered in the IAS 32 (PT CPC n. 39) and is present in "Discussion Paper - A review of the conceptual framework for financial reporting", issued by IASB in July 2013, having two approaches that can be used, order to simplify the distinction between an item of liabilities and equity: the narrow equity approach - NEA and the strict obligation approach - SOA. The adoption of each of these approaches have a different impact on levels of debt / leverage and the potential dilution of the shareholding. This work aims to investigate approaches to accounting classification of mandatorily convertible debentures, vis-à-vis the IAS 32 (PT CPC n. 39) and the Discussion Paper of the IASB (NEA x SOA).The methodology used is a case study of a Brazilian corporation, that in 2010 issued mandatorily convertible debentures and made a classification of these instruments deemed inappropriate by the regulator. It can be observed that the strict obligation approach is the approach that impacts least on the level of indebtedness, while the narrow equity approach is the one that have the most leverage. Evidence suggests the contractual covenants as potencial inducers of such practice, fact which is in accordance with the literature documenting the area as a phenomenon expected. It is true that in the case in, there was continuous breach of the contractual covenants, corroborating the hypothesis presented by SILVA (2008) that the low cost of violation of covenants contribute to such a situation. Alternatively, a possible explanation for the choice of the accounting company is the complexity of IAS 32 (PT CPC 39) and ignorance of its nuances.

Thesis (D. Min.)--Reformed Theological Seminary, 2004. / Abstract and vita. Includes bibliographical references (leaves 295-307).

Thesis (D. Min.)--Reformed Theological Seminary, 2004. / Abstract and vita. Includes bibliographical references (leaves 295-307).