Many people assume that when the U.S. Supreme Court invalidates a federal statute as unconstitutional, the Court's decision establishes binding precedent that narrows the U.S. Congress's available options. This thesis examines whether Congress has in practice been able to effectively circumvent Supreme Court precedents while still acting consistently with such precedents in a narrow sense by not repassing an identical statute. More specifically, this work explores whether the U.S. Congress was able to repass new statutes similar to those previously invalidated by the Rehnquist Court (1986-2005). To more fully probe this issue, this study examines how often Congress has responded in such a manner, how successful Congress was in replicating the initial invalidated statute's breadth and potency, the success of the amended statute's subsequent implementation or whether the new statutes survived judicial scrutiny, and lastly, whether legislative policy goals or Court precedents prevailed. The research focused on the Rehnquist Court because it invalidated an unprecedented 34 federal statutes. This analysis found that Congress offered 11 proposals, but only repassed four statutes attempting to replicate the initial invalidated statutes. Nevertheless, in the four instances of successful reenactment, Congress was able to achieve, in practice, indistinguishable potency and breadth in two statutes and identical potency with significantly narrower breadth in one statute. This work is significant because it demonstrates that occasionally Congress has utilized available tools—in this case repassing analogous statutes—to effectively counter Supreme Court precedents. The Supreme Court is not always the exclusive or irrevocable arbitrator of constitutional controversies. / Master of Arts

I investigate the impact of statutory tax rates on U.S. firms' environmental performance. Prior literature emphasizes the effect of manager influence on the relation between tax avoidance and environmental activities. However, it is unclear how taxes imposed on a firm impact environmental performance. Firms subject to higher statutory tax rates experience more restricted cash flows. As such, higher statutory tax rates may limit managers' ability to address environmental concerns. Firms that experience higher statutory tax rates may not prioritize environmental efforts, which are often non-essential to a firm's operations, despite government incentives. Alternatively, higher tax rates may encourage firms to address environmental concerns due to the tax shield that these expenses provide and the relatively lower cost to shareholders. Observing tax rate variation at the state level, I find higher state tax rates are associated with weaker environmental performance. My study contributes to regulators' understanding of the interaction between tax policy and firms' abilities to address their environmental impact. / Doctor of Philosophy / I investigate the impact of statutory state income tax rates on U.S. firms' environmental performance. Firms subject to higher tax rates experience more restricted cash flows. As such, higher tax rates may limit managers' ability to address environmental concerns. Alternatively, higher tax rates may encourage firms to address environmental concerns due to the tax write off that these expenses provide. Observing tax rate variation at the state level, I find higher state tax rates are associated with weaker environmental performance. My study contributes to regulators' understanding of the interaction between tax policy and firms' abilities to address their environmental impact.

Statutory inheritance Abstract This thesis discusses the legal regulation of inheritance law with emphasis on the institute of statutory inheritance, from the point of view not only of Czech law but also in comparison of the individual legal institutes with their foreign regulation. The aim of this thesis is to answer the question whether the current Czech legislation can provide a prudent, safe and predictable framework for the valid adjustments of property relations of the decedent and the participants of the inheritance proceedings after the death of the decedent The submitted thesis is structurally divided into three larger parts which further separate into a total of fifteen chapters. The first part of the thesis briefly discusses the gradual historical evolution of inheritance law and its codification on the territory of Czech lands and of historically related countries. The first part also includes the introduction of the purpose of inheritance law and its controlling principles, formulated at the beginning of the 20th century by the outstanding Czech lawyer Prof. Emanuel Tilsch. The individual institutes such as statutory classes of heirs, forced heirship or escheat are logically organised and described in detail from a historically-comparative perspective as well as from the perspective of foreign...

This thesis deals with external and internal audit in practice. It contains historical evolution and progression of internal and external audit, their functions and goals as well as risks and frauds in audit and its legislation. Significant section of this thesis focuses on working procedures in internal and external audit. These procedures are divided by audits phases. The main goal of this thesis is to transfer theoretical knowledge into practice. In the practical part there is performed fictitious internal and external audit in company Thomas Cook Ltd.

Bakgrund och problemdiskussion: Företag behöver anpassa sig till förändringar i omvärlden för att överleva och för att fortsätta växa. Denna typ av anpassning benämns som strategisk förändring. År 2010 avskaffades revisionsplikten för mindre bolag i Sverige. Nu, sex år senare står branschen inför ytterligare en förändring. Att revisionsverksamheten minskat och att konsultverksamheten inom revisionsbranschen kommit att ta större plats sedan avskaffandet av revisionsplikten kan tydas som en slags förändring, men hur har egentligen The Big Four som dominerar inom revisionsbranschen upplevt denna förändring? Är det en förändring som skett per automatik i samband med lagändringen eller ligger ett strategiskt agerande till grund och kan det således betraktas som att revisionsbyråerna genomgått en strategisk förändring sedan avskaffandet av revisionsplikten? När branschen står inför ytterligare en lagändring 2016 frågas hur The big Fours revisorer förväntar sig att lagändringen kommer påverka byråerna och vilken typ av förändring som revisionsbyråerna kommer genomgå i samband med lagändringen? Syfte: Syftet med uppsatsen är att redogöra för hur The Big Fours revisorer i Sverige upplever att revisions- och konsultverksamheten har påverkats sedan lagändringen 2010 samt hur revisorerna förväntar sig att revisions- och konsultverksamheten kommer påverkas i samband med lagändringen 2016, för att vidare analysera revisorernas upplevelser samt förväntningar för att bidra med kunskap om byråerna har eller kommer genomgå en strategisk förändring i samband med lagändringarna. Metod: Uppsatsen är kvalitativt uppbyggd och en flerfallsstudie har använts. Primär datainsamling har skett genom semi-strukturerade intervjuer. Respondenterna var 10auktoriserade revisorer från åtta av The Big Fours kontor. Slutsats: Uppsatsens författare har genom sitt analysarbete dragit slutsatserna att revisionsbyråerna har genomgått strategiska förändringar sedan lagändringen 2010 och att revisionsbyråerna kommer genomgå ytterligare strategiska förändringar i samband med lagändringen 2016. För att behålla sina positioner på marknaden behöver revisionsbyråerna genomgå strategiska förändringar i samband med att omvärlden ständigt förändras. / Background and problem discussion: In 2010, Sweden abolished the audit requirement for small companies. Now six years later, the industry is facing further adjustments. Companies need to adapt to changes in the environment to survive and continue to grow. This type of adjustment is referred to as strategic changes. That the audit activity is decreasing and consulting activities in the auditing industry have come to take more space since the removal of the audit requirement can be interpreted as a kind of change, but how have The Big Four that dominate the auditing profession experienced this change? Is it a change that has taken place automatically in connection with the amendment or is it a strategic action and can it thus be considered that firms have undergone a strategic change since the abolition of the audit requirement? Objective: The purpose of this thesis is to describe how The Big Four’s auditors in Sweden feel that audit and consulting business has been affected since the amendment in 2010, the auditors’ expectations of how auditing and consulting operations will be affected in connection with the amendment 2016, and to further analyse the auditors’ experiences and expectations to contribute knowledge regarding if the agencies have, or will undergo, a strategic change associated with changes in the law. Method: The essay is qualitatively constructed and multiple case study was used. Primary data collection took place through semi-structured interviews. Respondents were ten accountants from eight of the Big Four’s offices. Conclusion: The essay writers have through their analysis concluded that accounting firms have undergone strategic changes since the amendment in 2010 and that accounting firms will undergo further strategic changes in connection with the amendment in 2016. In order to maintain their positions on the market, accounting firms need to undergo strategic changes when the world is changing.

OF DIPLOMA THESIS An impact of incapacitation of a limited company upon legal theory and practice Author: Josef Kříž Supervisor: JUDr. Petr Čech, LL.M, Ph.D. Department: Department of Commercial Law The main purpose of my thesis was to analyse the significant change in the concept of limited company, i.e. old-new concept of the members of statutory body as agents of the company. However, I conceived a thesis more generally as analysis of the question of whether the New Civil Code and the Business Corporations Act incapacitated limited company or not. The thesis is divided into five main chapters, including an introduction and a conclusion. In the second chapter I try to reconstruct legal thinking of First Czechoslovak Republic on this issue, because its reference by the New Civil Code. Although views on the status of a statutory body of legal persons and the legal capacity of a legal person were different, I came to the conclusion that there was more or less consensus that members of statutory body are agents of legal persons. Regarding the legal capacity of a legal person, then it can be concluded that the doctrine of the First Czechoslovak Republic concluded either that the legal person is a person incompetent, or that the legal capacity is not by definition characteristic of legal person. In the...

A Director in Limited liability company The main reason of my research is a position of a director in Limited liability company. In my opinion this topic is very timely. Firstly due to the upcoming recodification of private law and secondly due to the position of a director as a statutory body of this kind of company which is our most common legal form of the capital company. The aim of the thesis is to describe a legal status of a director and to emphase the most important aspects of his function. The thesis also highlights the pitfalls of interpretation of certain provisions. The thesis is composed of 6 main chapters Chapter One briefly explains the definition of a director and the position of a director as a statutory body. There are defined requirements needed to perform the function of a director. Chapter Two compares the function of a director when a new company is formed and on contrary the emergence of this position during the existence of a company. Chapter Three deals with various ways of cessation of the function of a director. The greatest attention is paid to the resignation, in particular to the resignation in one-person company with one director. Chapter Four is concerned with the action of a director. The first part of this chapter is devoted to the two most important components of...

A la suite de la stipulation des capitula de 1447, Bologne assume une forme de gouvernement « mixte » basée sur la collaboration entre un conseil local, centré sur l’oligarchie associée à la para-seigneurie de la famille Bentivoglio, et un représentant de l’autorité pontificale, détentrice de la souveraineté sur la ville. La recherche vise à approfondir la nature du rapport entre les deux composantes du gouvernement bolognais à la lumière de l’étude du domaine criminel, moins clairement réglementé par les capitula. L’analyse des sources législatives à partir du texte statutaire de 1454, qui symbolise l’entente entre la ville et la papauté nous fournit la base pour la détermination du modèle d’action de la cour podestatale. L’enquête relative aux actes judicaires et aux actes de gouvernement nous permet de déterminer les formes d’ingérence des autorités politiques. Un regard plus approfondi sur les crimes politiques nous révèle enfin la division des sphères de pouvoir entre la domination locale et la papauté. L’étude ainsi effectuée nous transmet l’idée d’une mutation dans un sens « hégémonique » de la justice publique, exploitée par la domination locale pour renforcer sa position devant le pouvoir pontifical. Les limites que la soumission pontificale imposait au développement politique des autorités locales deviennent pourtant évidentes lors de périodes de crise intérieure ou de pressions extérieures : dans ces circonstances, les moyens déployés par les autorités locales pour leur renforcement autoritaire deviennent inutilisables car leur légitimité se pose en conflit avec le respect des prérogatives souveraines pontificales. / After the stipulation of the capitula of 1447, the government of Bologna turns into a collaboration between a local council, centered on the seigniory of the Bentivoglio family and the oligarchy supporting them, and a delegate of the papal sovereignty. The dissertation has the purpose of study in depth the nature of the relationship between the two souls of the “mixed” government ruling Bologna during second half of 15th century by the light of the study of criminal justice, which the capitula do not clearly regulate. The analysis of the legislative sources, starting from the statutory law of 1454, symbol of the mutual agreement between the town and the papacy, gives us the base to clarify the model of action of the podestà court at this time. The investigation of judicial sources and government acts allows us to determine the interferences of the political authorities in the judicial administration and the actual judicial practice. The consideration of the approach to political crimes contributes to elucidate the vision local ruling classes had of the shared governance with the papacy. The study so carried-out provides us the evidence of a mutation of the judicial system, becoming “hegemonic”. The local domination uses this hegemonic system to strengthen her political position in front of the papal sovereignty. The limitation that this one imposes to the local domination gets clear only during domestic political crisis or foreign pressures: through these circumstances, the exploitation of the judicial system in a political way is inapplicable, as the legitimacy of these means clashes with the respect of sovereign prerogatives of the papal power.

Particular cases of statutory secondary liability in the law of limited companies are relatively frequent. Forasmuch as a publication providing comprehensive analysis of the subject matter is still missing, the aim of the thesis is to offer thorough treatise of the issue in its whole broadness. The first chapter analyses the secondary liability as the institution of the general law of obligations. Fundamental features of the secondary liability are pointed out and respective rights and duties of the relevant parties are outlined. The issue of subrogation, joint secondary liability, termination of the secondary liability and statutory bar of the rights arising therefrom are discussed. The second chapter deals with the statutory secondary liability of the members (shareholders) of the limited companies. The thesis shows that both debts and claims of company may be subject to secondary liability of its shareholders. The third chapter focuses on the statutory secondary liability of the members of company bodies (directors). Besides primary liability for the harm caused, the company law punishes the director's failure to observe his or her duties by means of secondary liability for the company's debts as well. Particular cases are critically analysed. The fourth chapter concentrates on the statutory...

Submitted by admin tede (tede@pucgoias.edu.br) on 2017-09-04T11:50:03Z No. of bitstreams: 1 MARIA ADRIANA MARQUES.pdf: 41674425 bytes, checksum: d7dd21c03aea09bdee2d54a98094bbc6 (MD5) / Made available in DSpace on 2017-09-04T11:50:04Z (GMT). No. of bitstreams: 1 MARIA ADRIANA MARQUES.pdf: 41674425 bytes, checksum: d7dd21c03aea09bdee2d54a98094bbc6 (MD5) Previous issue date: 2017-02-03 / This study aims to show the aesthetics of women in the IEAD and its statutory prescriptions in the daily, party of the Pentecostal movement throughout its existence. In order to reach the proposed goal, it is necessary to seek the historical origin of this movement, concepts and meanings, showing its specific characteristics, what it shares, and how the social origin of this group and its organization influence religious practice and women's daily life. Frequents. The expression "Pentecostalism" comes from the term "Pentecost." Pentecost was a Jewish feast mentioned in the Bible in the Old Testament. In the New Testament, Pentecost gains a new meaning by treating the descent of the Holy Spirit upon the Church, according to the biblical account of the Acts of the Apostles. There is no direct relationship between the Jewish feast of Pentecost and Pentecostalism. Souza (2004), shows that this new connotation for Pentecost, which occurred at the beginning of Christianity, was something accidental for the following reasons: First, because Pentecostal doctrine is directly related to the descent of the Holy Spirit and not necessarily to the feast of Pentecost. Second, because the manifestation of the gifts of speaking in tongues and prophecy, which are the signs of the unprecedented manifestation of the descent of the Espírito Santo, does not allude to this Jewish feast, but depicts the occurrence of a phenomenon that happened coincidentally on the feast day. This study seeks, as a matter of priority, to know the way the assembly women present within the current Pentecostal Movement, taking as reference the Assembly of God in Goiânia, since it is considered the largest Pentecostal Church, according to documentary data presented in the chapter, I of this work. This theme was chosen because of the Church Assembly of God in being a significant phenomenon in the socio-cultural development of the country, which has still been little researched within academies in master's and doctoral programs. / Pesquisa sociológica que visa estudar a estética da mulher na Igreja Evangélica Assembleia de Deus, entre as prescrições estatutárias cotidianas, focalizando especialmente a influência dessas mulheres no hall de membros e o estabelecimento das mesmas, mediantes as práticas doutrinárias estabelecidas pelo estatuto que rege a membresia feminina da IEAD. Para alcançar os objetivos foram analisadas as raízes históricas da Igreja, buscando entender o que nos diz o ethos assembleiano através da sua simbologia e sua influência no contexto sócio-cultural da instituição e da membresia feminina, bem como a sua relação com a IEAD, com o intuito de observarmos a influência do trabalho das mulheres dentro desta. Observase ainda como esse fenômeno pentecostal assembleiano se desenvolveu no Brasil, nos Estados Unidos, e a postura que este assume em relação ao país, e como acontece a secularização da IEAD no fim do século XIX até o século XXI, buscandose um parâmetro para entendermos esse fenômeno no Brasil, que prevalece por cem anos. Finalmente analisou-se a evolução do movimento pentecostal no Brasil e sua influência em relação a ala feminina da Igreja, focalizando a Assembleia de Deus por sua representatividade no meio pentecostal e social. Ao longo do tempo, percebeu-se um processo de mudança em relação à abertura da doutrina, que abriu espaço para as mulheres, dentro da Assembleia de Deus na cidade de Goiânia, e este processo ocorre gradativamente, porém de modo que as mulheres tenham maior liberdade para se expressar no campo religioso assembleiano. Nas primeiras décadas a IEAD não se preocupou com a formalização do trabalho das mulheres, seu desenvolvimento foi baseado apenas na administração dos homens. E após a criação da Convenção Geral das Assembleias de Deus no Brasil, não ocorreu abertura para que a mulher fosse atuar na instituição com o homem, pelo contrário a indumentária assembleiana, baseia-se na proibição, conhecida como usos e costumes e a passagem da liderança da IEAD para a liderança feminina não ocorreu, as mulheres podem se manifestar e administrar cultos, reuniões, mas diretamente a IEAD está a cargo dos homens.