The thesis focuses on the economy of the Cistercian Order, from its inception until the end of the 13th century. There are two parallel analysis of monasteries Obazine (France) and Plasy (Bohemia), which are compared in the final part of the research. First the study present foundation of monasteries in the historical context of the country and the region. Then he focuses on the process of acquiring property and attempts to reveal common and different features in the economic development of the courts and farming. The work may present the real situation only to the extent that it allows the historical sources. The main historical source is cartulary of Obazine and documents of Plasy from Codex diplomaticus et epistolaris regni Bohemiae. In addition, the study draws information from various foreign and czech literature.

《原住民族基本法》於2005年通過，是台灣原住民族運動努力多年的成果，但是近年來原住民族仍持續面對各種壓迫。在土地權利方面，該法第21條規定政府或私人於原住民族土地進行開發利用時，需事先諮詢當地原住民族之同意或參與（簡稱「同意權」），然而在許多案件中，原住民族主張此條文表達反對時，經常未能得到行政部門正面回應。本研究以日月潭邵族反對向山旅館開發案為例，理解「同意權」如何變成「落空的權利」。 許多文獻討論，將原住民族權利與實踐的落差歸因於「個人權」（individual right）與「集體權」（collective right）兩種概念的差異及行政部門本位主義因素。本研究則想更進一步釐清，又有哪些其他因素也影響原住民族權利的落實？ 在這些因素的影響下，「同意權」的規範運作又產生了何種實際效用？ 本研究將從「法律多重製圖」之觀點回答上述問題，首先將探究「同意權」概念在國際法、國內法與行政實踐中的規範生產與運作，分析在不同的場域下，場域內的參與者如何對「同意權」進行法律製圖。本文主張，法律生產過程中對權利概念的意義內涵轉換、法律生產與運作場域的邏輯結構，皆影響原住民族權利的實踐。同時，本研究進一步以日月潭邵族的案例，說明原住民族土地權中「自由與事先知情同意原則」或「同意權」規範，理想上是以原住民族的「參與」並實現自決權為目標，但在邵族的案例中，實際運作卻是不斷「排除」原住民族的過程，法律成為排除原住民族權利的合理化機制，更避開各種議題對立面的討論。 權利的落空一方面指權利主張不被理解與正視，更進一步指原住民族社會愈遠離「集體」的過程，因而我們需對原住民族同意權或各種集體權的運作有更多的反省，並持續探詢屬於每個部落或族群中所謂「好生活」（good life）的意義。本文最後藉用「草根後現代主義」（grassroots post-modernism）之概念，介紹原住民族在追求「好生活」的道路上，如何藉著在地思考、找回與族群內部的連結，以此對抗全球化、新自由主義趨勢下對原住民族權利的影響與侷限。 / Though its enactment in 2005 can be regarded as an achievement of Indigenous movement in Taiwan, The Indigenous Peoples Basic Law does not work as it promises. The indigenous people are still struggling for the fulfillment of rights. With respect to land rights, Article 21 of the Law requires the participation and consent of local indigenous people before the development and utilization of the indigenous land. However, the article is often neglected by the government in many cases. This case study then focuses on Thao people （邵族）who live around Sun-Moon Lake （日月潭）and their opposition to a Hotel program located in Xiangshan（向山）, which is regarded as the traditional territory of Thao. By adopting the perspective of “Multi-Layered Mapping of Law”, I hope to analyze the enactment process and the effect of law concerning the principle of Free, Prior and Informed Consent as well as land rights of indigenous people, and try to describe how the “right to consent” becomes a “hollow right” in practice. The study depicts the right as “hollow” for two meanings. On the one hand, it shows the situation for indigenous people facing the gap between the law’s promise and law’s practice in the complex process of law making and law enforcement. On the other hand, it further describes the more distance from collectiveness within indigenous society. The study suggests that more dialogue and more reflection is needed when claiming rights. The last part of the study then introduces the idea of “grassroots post-modernism” which discuss the way to “Good Life" and the way of resistance against globalization and neoliberalism. Although the issues need further discussion in future studies, the idea can be a guidance for indigenous people as they pursue the fulfillment of land rights, autonomy and self-determination.

本研究探討包括土地稅之地方租稅結構，在經濟面的最適條件，並論平均地權的理想、土地利用的經濟效率與公平，能否經由我國現行中央和地方租稅的劃分形態下之土地稅制實現，與土地稅制度之改進等問題。 從人口分派至各地的效率觀點，地方稅制之安排，應使個人不論定居於任何行政區，均可獲得相同的「財政淨效益」。如地方公共財具有敵對性，地租單一稅並不能有效內化移民對地方財政之衝擊。另一方面，此一概念也與國民之財政待遇水平公平的條件一致。從總體之經濟效率與公平角度，地方自主之稅制選擇，至少不應擴大地方間財政淨效益的差異。 本研究試以政治成本最小化的模式，分析我國地方政府對土地稅制之選擇，結果未能顯著解釋台灣省各縣（市）在公告地價與公告現值相對調整幅度差異。同時地方財政自主性不足，地方土地稅努力也與其所獲補助顯著負相關。由於土地政策及國民福利有其全國之一致性，而地方財政有其特殊性，設計地方土地稅制應考慮全國之標準及因地制宜。為消除關於土地增值稅租稅性質及稅收歸屬之爭議，本研究建議雙軌課稅制度。 / This study focuses on the economic optimum conditions of local tax structure which includes land tax.　Such issues as whether the ideal of Equalization of Land Rights and the efficiency and equity of land use could be realized through the land tax system under the current tax assignment between central and local government in Taiwan, and ways of improving land tax are studied as well. From the viewpoint of distributing total population across jurisdictions efficiently, the arrangement of local tax should make one, regardless of which jurisdiction he resides in, receive the same “net fiscal residuum”(NFC).　If local public goods are rival, single local tax to land rent can not effectively internalize the fiscal impact brought by immigrants.　On the other hand, equal NFC is consistent with conditions for the horizontal equity of fiscal treatment to citizens.　With a view to the entire economic efficiency and equity, the tax choices made by local governments at least should not widen differences of NFC between jurisdictions. In this study, the model of minimum political cost has been used to analyze how local governments in Taiwan choose between types of land taxes. But the result of multiple regression could not explain significantly the discrepancy of relative ratio of adjusting rate of Announced Land Price to adjusting rate of Announced Land Current Value between local governments in Taiwan province.　In the meantime, the local fiscal position lacks independence.　Local land tax efforts are significantly negative correlation with the received grants.　Because it’s necessary for the national consistency of land policy and social welfare, plus the particularity of local finance, the national standard and district discrepancy should be taken into consideration in designing local land tax system. In order to eliminate controversies about the characteristics of Land Value Increment Tax and where the tax revenue belongs to, a parallel tax system is suggested.

Thesis (Ph.D.)--University of Melbourne, Dept. of Political Science, 2000. / Includes bibliographical references (leaves 289-319)

Thesis (Ph.D.)--Australian National University, 2005.

This study is a focus on a small minority group within Australian society. This study attempts to explore and expose the inherent injustices experienced by this Aboriginal group since colonization. Its major focus is the loss of their land and their human rights and dignity subsequent to this invasion/ colonization. It also attempts, subsequent to the High Court decision in favour of Aboriginal land ownership, to also theologically support that stance. This study exposes the heretical nature of the traditional theology and religious practices of the dominant white population. It also tries to show the correlation with the experience of the Maori people in New Zealand and how they lost their land to the British Monarch. It then attempts some directives for reconciliation between these peoples and what could be done to restore the damage done since 1788. / Theology / M.Th. (Systematic Theology)

The above topic deals with the land use planning, the land-tenure and the deeds registration systems, applicable in former black urban and rural areas of KwaZulu Natal. These areas are divided into three categories, namely: 1. black townships on former black land (former KwaZulu townships); 2. rural or tribal land; and 3. black townships on former white land (Development Aid (DDA) townships). The writer firstly explains how the above categories of land were created in terms of the 1913 and 1936 land laws and how the administration and control of the first two categories was taken over by the former KwaZulu Legislative Assembly in 1986 whilst administration and control of the last category remained with the South African Development Trust. The writer critically analyses different pieces of legislation relating to the land system in the abovementioned categories of land. The writer further critically analyses the new land laws and their effect on the said land system. / Law / LL.M.

Malgré l’enclavement du Tchad, le besoin de développement économique et social a conduit l’Etat à mettre en exploitation les gisements pétrolifères. Ces gisements étant ni « délocalisables », ni « déterritorilisables », leur exploitation dans un contexte on-shore, dans des milieux naturels et à vocation agropastorale pose des problèmes spécifiques que jusque-là le droit international et la plupart des systèmes juridiques des pays en développement peinent à saisir. Il s’agit notamment des problèmes liés à l’empreinte écologique et sociale des industries pétrolières on-shore. La prise en compte des préoccupations environnementales par le droit tchadien du pétrole est très embryonnaire et infime. Le droit tchadien de l’environnement et le droit foncier n’ont pas, non plus, pris en compte les risques liés à la recherche, l’exploitation et le transport par canalisation des hydrocarbures dans leurs dispositifs. Ils n’abordent pas aussi les problématiques relatives à la remise en l’état des sites pétroliers abandonnés ou en fin de vie. Dans un tel contexte, si le législateur ne procède pas à des reformes afin de prendre concomitamment en compte les opérations pétrolières et les préoccupations environnementales dans un dispositif juridique intégré, on risque d’assister à « un second Delta du Niger dans le bassin pétrolier de Doba ». / Despite the isolation of Chad, the need for economic and social development led the government of Chad to explore and produce oil reserves. As these deposits are neither "delocalizable or movable" nor "deteriorisable or destructible", their exploitation in onshore context and natural environments with breeding vocation raises specific problems that international law and most legal systems in developing countries have difficulties to overcome until now. These include issues related to the ecological and social’s footprint of onshore oil industries. The Chadian’s law related to oil is still tiny and is at its embryonic level therefore it doesn’t take into consideration detailed environmental concerns. Chad's environmental law and land’s law didn’t also take into account risks associated with the exploration, exploitation and transport by pipeline of hydrocarbons in their plans. They also didn’t address issues related to the restoration of abandoned or end-of-life’s oilfields. In this context, if the legislator does not carry out reforms in order to simultaneously take into account petroleum operations and environmental concerns in an integrated legal system, there is a risk of "a second Niger Delta in Doba’s oilfield".

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 Inuvialuit ‘story’ revolves around the Inuvialuit uprising and resurgence against government and industrial encroachment, and the self determination efforts to regain sovereignty of traditional territories. This ‘story’ also discusses how meaningful consultation made the Inuvialuit Final Agreement a reality, through which Inuvialuit land rights and freedoms were formally acknowledged and entrenched in the Canadian Constitution. Through meaningful consultation, Inuvialuit have become ‘meaningful participants’ in sustainable and future-making decisions of Inuvialuit nunangat (Inuvialuit lands) and waters, with respect to the Inuvialuit People and natural beings that Inuvialuit depend upon and maintain relationship with. As ‘meaningful participants’, Inuvialuit have the sovereign rights to “make meaning” and carve out a future as a sovereign nation within the country of Canada. This Inuvialuit ‘story’ is told with an informal framework through which it decolonizes academia, while also highlighting Indigenous voice through an Indigenous lens and worldview. The government and industry are called upon to meaningfully consult with Indigenous Peoples who have not only inhabited Turtle Island for millennia, but who have inherent Indigenous rights and freedoms, as Indigenous embodiment and well-being, and temporality and future-making are entangled with homelands. / Graduate