This project considers the ways in which Wiccan marriage and American marriage law interact with each other. The thesis examines certain aspects of the history of 20th-century American marriage law, the concurrent development of contemporary marriage ritual in Wicca, developing problems in this area, and possible solutions. In particular, the project focuses on the recognition of religious groups and their officials as they are authorized by state and federal law to perform marriages and how this process has affected Wiccan ritual.

The dissertation thesis Last Paintings deals with the issue of the last works of the authors at the end of the work. This question represents a complexly unexplored topic in the field of Czech art history. Last paintings are often so different from the previous work. So they may in specific cases give rise to a discussion: Have we include them or better give them to brackets in the artist's work as an excess and not too much deal with? Rather the second alternative is happening. In a wide range of possible focus, the work focuses on last works of modern and contemporary art history. Because such a group or category of art within the Czech art history has not yet been considered, it focus on Czech authorship. The selected iconic world's last works are presented for comparison at the end in a quick overview. Given the topic of the departure of a man from this world, tis work outlines the cultural anthropological bases, their symbolism, it reflects the iconography of last paintings. It offers options for categories, which appear to be diversified, permeating, and beeing rather as auxiliary matter. The main weight of the work is based on selected case studies of individual authors. On the basis of case studies with the implied support of analytical psychology, the last paintings appear as a guide to...

In the first section of the article, the two types of international double taxation, as well as the main mechanisms for its elimination, are reviewed. Subsequently, is analyzed the indirect tax credit in Peruvian tax law. The main section is devoted to the indirect tax credit set forth in the tax treaties concluded by Peru, including its practical application and the relation between such treaties and domestic legislation. / En las primeras secciones del artículo se revisan los dos tipos de doble imposición internacional, así como los principales mecanismos para su eliminación. Más adelante se analiza el crédito tributario indirecto en la ley tributaria peruana. La sección principal está dedicada al crédito indirecto previsto en los convenios tributarios suscritos por el Perú, incluyendo su aplicación práctica y la relación entre dichos convenios y la legislación doméstica.

La société holding est une réalité économique dont l’importance ne cesse d’augmenter. Plusieurs États offrent des régimes de faveurs fiscales pour attirer les holdings sur leurs territoires. Le système fiscal turc n’offre pas un tel «régime holding» mais il comporte plusieurs dispositions qui offrent certains avantages aux participations turques et étrangères. Une fiscalité avantageuse pour les holdings est intéressante pour un État dans la mesure où elle lui permet d’attirer les entreprises. Les dispositions fiscales peuvent rendre un territoire attractif et compétitif mais elles peuvent inciter une évasion fiscale à l’intérieur même du territoire. Le second risque engendré par le régime fiscal avantageux est l’établissement d’une concurrence fiscale déloyale. Les éléments clés d’une fiscalité idéale pour la société holding prennent en compte, d’une part la distribution des bénéfices de la holding, et d’autre part, les bénéfices provenant de ses propres participations, notamment les dividendes provenant de ses filiales et les plus-values de cession de ces participations. Par ailleurs, le régime fiscal holding doit être attractif et compétitif tout en restant compatible avec les principes reconnus du droit fiscal international. / The holding company is an economic reality whose importance is still increasing. Several countries offer tax benefits plans to attract holdings in their territories. The Turkish tax system does not offer such a "holding plan" but it contains several provisions that provide certain benefits to Turkish and foreign investments. Tax advantages for holding companies are important for the State to the extent that it attracts businesses and group companies. The tax provisions can make an attractive and competitive territory, yet they may increase tax evasion within the same territory. Another risk caused by the advantageous tax regime is harmful tax competition. The key elements of an ideal tax system of holding companies are about, first of all, the distribution of profits of the holding company and secondly, income from its own shares, including dividends from its subsidiaries and the capital gains disposal of their shares. Furthermore, the holding company tax system must be both competitive and attractive and at the same time it must be compatible with the principles acknowledged by international tax law.

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<p dir="ltr">Exposure to child maltreatment and neglect have lifelong negative impacts (Child Welfare Information Gateway, 2016; Sheffler et al., 2020; Vig et al., 2020). While there are known risk factors that make a child more likely to experience abuse, there is little examination of the potential influence of parent or caregiver religious beliefs on the perpetration of child maltreatment (Beller et al., 2021; Ellison & Bradshaw, 2009; Rodrigues & Henderson, 2010; Centers for Disease Control and Prevention, 2022a). The prevalence of religiously related child maltreatment (RRCM) in the United States is unknown, and research has been limited to examinations of outlying Christian groups (Asser & Swan, 1998; Bottoms et al., 2015; Bullis, 1991; Simon et al., 2012; Sinal et al., 2008). However, there are some indications that instances of religiously related child maltreatment have been found to occur in mainstream sects such as Protestant denominations (Bottoms et al., 1995; Bottoms et al., 2015). This dissertation sought to examine how mainstream Protestant Christian parents (Evangelical & Mainline) conceptualized what was harmful or not to children in relation to their religious belief systems. Furthermore, this research examined the potential factors of influence on how Protestant Christian parents perceived child maltreatment and their perceptions of religious exemption applications to children.</p><p dir="ltr">An exploratory qualitative research design was taken to examine these research questions. A total of 23 semi-structured interviews were conducted with Indiana Protestant Christian parents. Interviews were transcribed and then analyzed using reflective thematic analysis (Braun & Clarke, 2019; Braun & Clarke, 2020a, 2020b). Findings indicated that Protestant Christian parents across both denominations considered their religious beliefs to be a positive influence on how they raise their children, in particular, how they modeled showing love without judgment to others. Denominational differences were seen in modeling of love without judgment to marginalized communities. The personal experiences of Protestant Christian parents and their religious beliefs were influential factors on how these parents perceived what was harmful to children. When examining parents' awareness of religious exemption applications to childcare and parenting, most Protestant Christian parents indicated limited awareness. Thematic tensions were present when examining parents’ discussions of the use of religious exemptions for childcare and parenting practices. One tension was the parental right to religious exemption use versus the potential harm that could befall children through the use of such religious exemptions. These findings provide direction for future research to improve understanding of how mainstream Protestant Christian parents conceptualize what is harmful to children and the factors of influence.</p>

Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools. The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial 5 skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs / Educational Leadership and Management / M. Ed. (Education Management)

本文以符合時代潮流之免稅額制度為主，重新探討改革單一稅率所得稅制至兩課稅級距稅制後，整體社會福利與所得分配情形之變化，並將所得結果與負所得稅制下之結論作一比較，最後，再將稅制改革下社會福利變動數額與稅制改革造成租稅管理成本增加之數額兩相比較，作為政府選擇稅制時之參考。 本文主要擴展Kemper(1992)建立的具免稅額單一稅率模型，建構本研究具免稅額的兩課稅級距理論模型，並針對各種租稅改革方案詳加分類，以釐清各方案對個人效用與勞動供給產生之影響；模擬分析方法係採用Yitzhaki(1982)提出之”Tax Programming Model”（租稅程式設計模型），假設社會有100人，工資率分配型態以平均數=-1；變異數=0.39的Lognormal Distribution近似之，再配合不同社會風險趨避係數、人民勞動替代彈性及政府所需稅收等模型參數設定，求出精密度為百分之一的最適解。 藉由模擬分析結果，本研究得到以下結論： 一、 單一稅率改制為兩課稅級距稅制確有提升整體社會福利與改善所得分配公平的效果，而當社會重視效用分配公平的程度愈強烈，兩課稅級距稅制較單一稅率為優的特性愈明顯。 二、 單一稅率改制為兩課稅級距稅制之改革方案共有六種，每種方案對個人效用及勞動供給造成之影響各不相同，而最適改革方案之選擇，決定於人民勞動替代彈性的大小、社會重視效用分配公平的程度與政府所需稅收的多寡。不過，當社會較重視效用分配公平、人民勞動替代彈性愈小與政府所需稅收增加時，型一改革方案成為最適改革方案的可能性愈大。 三、 本研究提及六種租稅改革方案中以型一方案為最佳，這是因為勞動替代彈性愈小，邊際稅率上升帶來的效率損失也愈小，使得稅制雖具有邊際稅率遞增之特性，其效率損失亦不如邊際稅率遞增改善所得重分配的優點來得大；再者，由第三章比較靜態的分析可知免稅額下降有刺激勞動供給增加的效果，可以抵消一部份稅率上升帶來的效率損失，故型一改革方案（降低免稅額、第一級距邊際稅率及增加第二級距邊際稅率）在同時考量效率與公平之後，仍能被選為最佳稅制改革方案。 四、 兩課稅級距稅制之最適稅率結構，不限於邊際稅率遞增或遞減之型態，但仍必須具有平均稅率累進之特性。 五、 人民勞動替代彈性改變對最適兩課稅級距稅制之影響，是當勞動彈性愈大時，無論第一或第二級距邊際稅率均應下降，且免稅額亦減少；若由人民稅負變化而言，此時決定之稅制使中、低所得者之稅負較重，高所得者的稅負減輕。 六、 社會重視效用分配公平程度改變對最適兩課稅級距稅制之影響，是當社會重視效用分配公平的程度愈強時，免稅額下降、第一級邊際稅率愈輕而第二級邊際稅率會愈重，且兩邊際稅率間之差距隨社會重視效用分配公平程度提高而加大；若由人民稅負變化而言，此時決定之稅制使中、低所得者稅負減輕，高所得者稅負加重。 七、 政府所需稅收改變對最適兩課稅級距稅制之影響，是當所需稅收愈多時，免稅額就愈低，至於邊際稅率結構之變化，則無明顯特徵；若由人民稅負變化而言，此時決定之稅制會使全體人民稅負均加重。

L'elaborato si propone di analizzare le conseguenze dannose scaturenti dalla violazione dell'art. 2103 c.c. Nel primo capitolo ci si sofferma sul concetto di danno, rendendo notizia delle varie teorie concernenti il sistema di responsabilità civile. Nel secondo capitolo si esplorano le diverse ipotesi di danno. in particolare: danni da inadempimento, alla professionalità, alla salute ed esistenziale. Nel terzo capitolo si affronta il tema della tutela assicurativa del danno biologico, ponendo in evidenza i rapporti tra l'indennizzo erogato dall'I.N.A.I.L. ed il risarcimento del danno differenziale. / The dissertation concerns torts and liability in case of transgression of the paragraph 2103 of the Italian civil code. The first chapter is dedicated to torts and liability theories. The second chapter is about various kinds of torts, in the Italian civil code regulation. The author speaks about downgrading consequences, involving workers' health and competences. Moreover he speaks about the loss of enjoyment of life, pain and suffering, caused by the employer's unlawful behaviour. The third chapter concerns workers' insurance, halfway social insurance and accident insurance.

Financial management remains a challenge in many schools because most managers lack proper training. Schools are still unclear on the features and functions of a school’s budget. The implementation and control of the budget and evaluation remain problematic. According to Mestry (2004: 26), there are many Principals and School Governing Body (SGB) members who lack the necessary financial knowledge and skills and are placed under tremendous pressure because they are unable to work out practical solutions to the financial problems of the school. In many instances it has been reported that principals and SGBs have been subjected to forensic audit by the Department of Education due to the mismanagement of funds through misappropriation, fraud, pilfering of cash, theft and improper control of financial records. The South African Schools Act no. 84 (SASA) prescribes how the school should manage their funds. It also provides guidelines for the SGB and the principal on their roles and responsibilities in managing the finances of the school. SGB must perform all functions as stipulated in section 20 of the Schools Act (South Africa, 1996). The study has will find that the SGBs in township schools have a challenge in the management of funds in schools. This is due to the fact that parents in the SGBs of the selected township schools lack of knowledge and expertise making it difficult for them to contribute meaningfully in governance. The Department of Education trains SGBs on roles and responsibilities, but it seems as if training is not effective. The budget is drawn up efficiently and finance records are well managed in some township schools in some township schools. The researcher in some township schools recommends that the treasurer of the SGB should be someone with expertise in accounting or financial 5 skills. This will reduce the administrative duties that are performed by the principal on behalf of the parents in the SGBs. The Department of Education should strengthen the training given to the SGBs so that they can perform their duties efficiently and effectively. All stakeholders should be consulted when the budget is drawn. Schools should foster good working relations between the SMTs and the SGBs / Educational Leadership and Management / M. Ed. (Education Management)