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After fifty years of challenges to the color line in Montgomery, Alabama, the Metropolitan Statistical Area is more integrated now than it was in 1950. Through exploring the effects of Brown v. Board of Education, the bus boycott, school integration court cases, re-segregation of schools in city and suburban districts, and federal open-housing policies, the volatile transformation appears to shows how, after fifty years, Montgomery has moved from a segregated dual society to a partially integrated society in spite of the massive resistance to integration.

This essay aims to analyse the motives behind President Donald Trump’s choice to remove Affirmatively Furthering Fair Housing (AFFH), a provision of the 1968 Fair Housing Act. The true motives are analysed through the lens of Rational Choice theory. The choice of theoretical framework can account as an explanation as to why the law was removed. The essay is moreover based upon drafts originating from the Department of Housing and Urban Development. The public has since the removal of the AFFH doubted the motives presented by the President, thus giving room for further scientifical exploration on the subject. The author has chosen to conduct a quantitative text analysis to present the given arguments by the administration and the Republican party and furthermore to present alternative motives. The analysis presents an argumentation analysis to further explore the strength in the arguments presented from the relevant actors. The theoretical framework provides an explanation of the choices made, namely by offering a new dimension in which to examine the true motives behind the choice to remove AFFH.

2013年聯合國於兩公約人權報告中揭示，「居住權」為重要的基本人權之一，然而，根據行政院研考會於2010年的網路民調，「房價高漲」為十大民怨之首，受到外在政治經濟環境影響，政府放任投資客自由進出房地產市場炒房的結果，使得一般市井小民欲在臺北都會區買房，得不吃不喝15.73年才得以買到一處安身立命的處所，由此可知，我國居住權人權狀況與國際人權標準尚有一段差距。 　　本研究目的在於以政策分析途徑界定政策問題，接著從「政策變遷」（policy change）的角度切入，比較臺灣住宅政策的主要政策方案，包括「只租不售」的社會住宅、「出售式」的合宜住宅，進而探討在多項政策方案供選擇的政策決策過程中（policy making process），政策行動者所採取的互動策略如何影響政策變遷的結果，並透過深度訪談了解不同行動者對這些變化過程的解釋為何、如何看待那些變化，並依據個案的合適性選擇莊文忠（2003）提出的整合性分析架構，從外在環境因素、政策本身特性、結構因素、政策網絡等面向，分析社會住宅與合宜住宅相互變遷的政策過程，歸納影響政策變遷的因素有哪些，進而提出政策建議。 　　基於文獻分析與訪談結果，本研究發現，政府推動社會住宅相較於合宜住宅面臨較大的困難，包括缺乏整體的社會住宅政策、心理上的抗拒、法規制度的限制等，《住宅法》於2011年底通過與地方政府重要政策轉變構築變遷的政策過程，然而，從2010年到2014年短短4年的時間，社會住宅卻取代合宜住宅成為中央政府或地方政府積極推動的住宅政策。 從社會住宅與合宜住宅相互變遷的政策過程來看，影響兩項政策變遷的因素有許多：在政策外在環境因素的部分，包含高房價民怨促使政府回應、2014年底九合一選舉的影響、政策學習不應照單全收、社會共識逐漸形成、葉世文行賄弊案的衝擊；在政策屬性因素的部分，包含從國宅政策思維到社會價值的展現、焦點事件促成民眾政策偏好的改變、民間參與並非住宅政策的萬靈丹、合宜住宅的無形政策成本超載；在結構因素的部分，包含政策選擇與政治績效形塑決策者的政策思維、決策者的意識型態會影響其住宅政策決策、中央與地方各有本位主義、中央住宅部門層級過低等等，再加上政策網絡中行動者互動的交互影響，使得複雜性、不確定性如此高的社會住宅成為目前的政策主流，許多政府單位因為首長選舉的政見承諾紛紛開始重視社會住宅這樣的政策，而政策不會一成不變，相反地，它們會受到政治結構變遷及決策者政策思維改變而持續不斷地演化，因此，社會住宅政策未來是否能維持主導地位，仍有待吾人持續關注後續的政策變遷。 / In 2013, the human rights reports in two International Covenants both disclosed that “right of residence“ as one of the most important fundamental human rights. However, according to an on-line poll conducted by Research Development and Evaluation Commission of Executive Yuan in 2010 showed that “rising house prices“ issue was top one grievances among others. Affected by political and economic environment externally, the result of letting free access of investors unlimited entering and exiting real estate market has made it very difficult for civilians to buy house around urban Taipei. In order to buy a new house around unban Taipei, a civilian has to live without drinking or eating for 15.73 years. Therefore, it clearly shows that there is still a big gap between the right of residence in Taiwan and international standard. The purpose of this study is to define policy issues through policy analysis approach. Furthermore, the study tries to compare major policy programs of housing policy in Taiwan from the perspective of policy change, including "only for rent not for sale" social housing and "sale type" affordable housing, so as to discuss how interactive strategies that policy actors adopted affect the result of policy changes in the policy making process. The study adopts in-depth interview method to understand how different actors explain and interpret the changes, along with specific case study based on the integrated analysis framework proposed by Wen-Jong Juang in 2003. Through the integrated analysis framework, from external environment factors, policy features, structural factors and policy networks, the study analyzes the policy changing process between social housing and affordable housing, concluding which factors affect the changes in policy. Additionally, hope to come up with some policy suggestions. By reviewing related literatures and conducting interviews, the study shows that government faces greater difficulties when promoting social housing rather than promoting affordable housing. The reasons include lack of comprehensive social housing policy, mental resistance, and restrictions on laws as well as institutions and so on. The passing of Housing Act in the end of 2011 and the significant policy changes in local governments have created the policy change process. However, from 2010 to 2014, instead of promoting affordable housing policy, both central and local governments promote strongly on social housing policy. By observing the policy changing process between social housing and affordable housing, the study shows that many factors affect policy changes. First, the external environmental factors, including the high housing price issue, influence of local election in the end of 2014, policy learning, social consensus, and bribery scandal of Shi-Wen Ye all have impacts externally. Second, the factors of policy features, including past public housing policy to social value; focus events led to changes of public preferences; private participation in housing policy is not a panacea; the intangible cost of affordable housing overloaded are all possible factors. Third, the structural factors, including policy thinking formed by policy chose and political performance; ideologies of decision makers; centralism and localism; hierarchy of residential department in central government and so on, all have different effects. Last but not least, the interactions among policy network actors cause interaction effects. Hence, factors above make social housing as mainly policy, even though it is still highly uncertain and complex. Many government agencies have begun to pay attention to social housing policy due to the promises made by local officials. On the other hand, policies change, continually evolve affected by changes in the political structure and the policy thinking of decision makers. Therefore, whether the social housing policy will maintain the dominant position still remains question, and we will keep follow up with what might change in future policies.

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The VAT consequences of land expropriations appear to be a grey area with no definitive answer as to which expropriations are zero rated or vatable at 14%. While it is generally understood that the government performs expropriations, there are many departments within the government that have authority to perform these expropriations independently. Based on section 11(1)(s) and (t) of the VAT Act, depending on which department performs the expropriation and under which Act the expropriations are made it will be determined whether the expropriation will attract VAT at 14% or 0%. However, the detail contained in section 11(1)(s) and (t) does not lend itself to a clear cut explanation as to the motive behind why some expropriations are zero rated and others that are fundamentally similar are vatable at 14%. This study performs a comparison of expropriations under the Housing Act, Restitution of Land Rights Act and the Provision of Land and Assistance Act and their VAT consequences. The purpose of this study is to try and find the driving factor that determines the VAT consequences of the different expropriations and to determine whether there is a commonality. The study performs an analysis of the expropriating authorities of the different Acts mentioned above and determines whether their VAT vendor status has an influence as to whether VAT is levied at 0% or 14% or whether the entire transaction is an exempt supply. The conclusion reached is that the most appropriate course of action would be to apply a blanket rule of zero rating the supply. This would reduce confusion and uncertainty relating to the VAT consequences and would also assist all parties concerned to have the same expectation. It is important that the South African Revenue Service provides some guidelines to assist in understanding the VAT consequences of expropriations in South Africa, as they will be required to enforce the legislation. AFRIKAANS : Die BTW-gevolge van grondonteienings blyk ‘n grys gebied te wees met geen duidelike antwoorde wanneer dit kom by watter van hierdie onteienings onderhewig is aan nulkoers en watter onteienings belasbaar is teen 14% nie. Alhoewel die algemene gevoel is dat die regering onteienings uitvoer, is daar wel departemente binne die regering wat die volmag het om hierdie onteienings onafhanklik toe te pas. Op grond van artikel 11(1)(e) en (t) van die BTW-wet, sal vasgestel word watter onteienings aan 14% of nulkoers BTW onderhewig is deur te kyk na watter departement die onteienings uitvoer en onder watter wet die onteienings gemaak is. Die detail wat in artikel 11(1)(e) en (t) vervat word is nie heeltemal duidelik oor hoekom sekere onteienings aan nulkoers onderhewig is en ander, wat fundamenteel dieselfde is, belasbaar is teen 14% nie. ʼn Vergelyking van onteienings wat onder die Wet op Behuising, Wet op Herstel van Grondregte en die Wet op die Beskikbaarstelling van Grond en Bystand plaasvind, asook die BTW-gevolge van elke wet, word deur middel van hierdie studie gemaak. Die doel van hierdie studie is om te bepaal watter faktore die BTW-gevolge van die verskillende onteienings bepaal, en of die faktore iets in gemeen het. Die studie analiseer die onteieningsgesag wat by die verskillende wette soos hierbo genoem ter sprake is en bepaal of die BTW-ondernemer-status ‘n invloed het op of 1) BTW teen nulkoers of 14% toegedien word en of 2) die hele transaksie ‘n nie-belasbare lewering is. Die gevolgtrekking wat bereik word is dat die mees geskikte plan van aksie sal wees om alle lewerings onderhewig te maak aan ‘n nulkoers. Dit sal verwarring en onsekerheid met betrekking tot die BTW-gevolge verminder en verseker dat alle betrokke partye dieselfde verwagting sal hê. Dit is belangrik dat die Suid-Afrikaanse Inkomstediens riglyne sal verskaf wat kan help om die BTW-gevolge van onteienings in Suid-Afrika verstaanbaar te maak, aangesien daar in elk geval van die regering vereis word om wetgewing af te dwing. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

This diploma thesis examine a social housing in the Czech Republic. This is very actual topic of nowadays. Until now, no legislative norm has been adopted to deal with the difficult housing distress of the population. While comparing with other European and non-European countries, Czech housing legislation is about to lose its breath. For example in terms of affordability of housing, quality of housing, housing security etc. The reason of this diploma thesis is to analyze the network connections between subsystem of social housing through public political theory Advocacy Coalition Framework The very first software tool in the Czech Republic which apply the theory in practise was tool called Discourse Network Analyzer. The core part of the research of the diploma thesis is therefore a discourse analysis, which focuses on examining the political beliefs of the subsystems and identifying the advocacy coalitions of the subsystem. Followed up with interpretations of the data obtained indicated political beliefs in historical, social and economic circumstances. The main findings of the diploma thesis include confirmation of three advocacy coalitions in the subsystem of social housing.