Thesis advisor: Billy Soo / Politicians, accountants, and businesspersons have debated the merits of Last-in, First-out (LIFO) inventory accounting for decades. With the inauguration of a new president and increasingly global business markets, this matter is again rising to the forefront of policy debates. It is especially relevant given the likely adoption of International Financial Reporting Standards (IFRS) in the United States. Under IFRS, LIFO would no longer be an option for financial accounting purposes. Though researchers and pundits have written to express strong opinions on this matter, there exists no comprehensive analysis of the effects that a repeal of LIFO would have on the nation. This paper seeks to conduct this analysis and determine the potential effects of LIFO repeal through a qualitative analysis of the merits and shortcomings of LIFO as well as through a quantitative analysis of the industries that would be most affected by LIFO repeal and the tax consequences they would face. This paper looks to make an assessment of the feasibility of LIFO repeal based on these analyses, and to conclude whether LIFO repeal would be beneficial for the nation. / Thesis (BS) — Boston College, 2010. / Submitted to: Boston College. Carroll School of Management. / Discipline: College Honors Program. / Discipline: Accounting.

This thesis is an evaluation of the campaign to pass a Judicial Amendment to the Indiana Constitution. The study first explores constitutional revision throughout the United States and then focuses on Indiana. The study traces the origins of the Amendment as well as its content. Next the organization of the Judicial Amendment campaign is traced, as well as the role of various participating groups in advocacy and education. In addition the thesis statistically explores the success or failure of many campaign activities, including the effect of interest groups and urbanization on voting patterns.

Proceedings on the repeal of an Act before the Constitutional Court, with focus on the review of whether the Act was adopted in the constitutionally prescribed procedure Abstract The thesis deals with the judicial control of constitutionality with a specific focus on the review of the constitutionality of the legislative procedure. The first part of the thesis deals with the general definition of the constitutional judiciary, the position of the Constitutional Court in constitutional system of the Czech Republic and the definition of basic concepts that must be unconditionally known for the next parts of the thesis. The first part of the thesis concludes with a reflection on the topic whether the Constitutional Court really maintains its role as a predominantly negative legislator. In the second part, the thesis focuses on the description of the current legislation on court proceedings of the repeal of an Act or its individual provisions. The main topic of the second part of the thesis deals are the special effects of the decisions of the Constitutional Court in this type of proceedings and the question about binding nature of its reasoning. The author describes, for example, the specific effects of these decisions in horizontal relations or their effects on the specific proceedings from which the proposal...

This dissertation examines the movement to repeal the Asian exclusion laws in the United States during World War II and the early Cold War years. It situates campaigns for repeal in the context of two interrelated developments: African American civil rights activism in the United States and shifting U.S. geopolitical interests in post-1940 Asia. As U.S. foreign policy priorities pivoted toward Asia beginning in World War II, Americans' view of the world changed in ways that, at times, allowed geopolitics to supersede restrictions based on race. Drawing from U.S., Indian, and Korean sources, the project charts how a transnational cast of American missionaries, U.S. and Asian state officials, and Asian and Asian American activists used the newly expedient language and logic of geopolitics to end the racial exclusion of Asians from immigration and naturalization eligibility. The study highlights a paradox at the heart of the repeal campaigns: beginning in World War II, the perceived foreignness that underwrote the historical exclusion of Asians as “aliens ineligible to citizenship” legitimized them as spokespersons for repeal. During a time when few Americans had knowledge of Asia, Asian American activists parlayed their presumptive expertise as Asian “insiders” to secure a foothold as lobbyists on Capitol Hill. The strategy undermined Asian Americans’ claims to inclusion in the long-term, however, by reinforcing their image as racial foreigners in America. The dissertation builds on a growing body of literature interrogating the relationship between international developments and U.S. racial reform. Comparatively little scholarship about this period has looked beyond a white-black racial binary, in spite of Japanese internment, U.S. military occupations in postwar Japan and Korea, and unprecedented American intervention across Cold War Asia. My study demonstrates how developments particular to Asia – the Pacific front of World War II, Asian decolonization, and the Korean War – both facilitated and constrained the scope of legislative reform activists achieved. / History

In 1828 the Friends of Ireland formed in the United States in order to support Daniel O’Connell’s Catholic Association in Ireland. The Catholic Association campaigned for Catholic Emancipation, a successful movement that promoted the participation of Catholic elites in the United Kingdom Parliament. In the 1840s the Friends of Repeal formed in the United States in order to support Daniel O’Connell’s Repeal Association in Ireland. This organization sought the repeal of the Act of Union of 1800, which had created the United Kingdom and dismantled the Irish Parliament. This time, the movement failed due to mounting sectionalism and sectarianism in both countries. Using Charleston's Catholic Miscellany and the Boston Pilot as primary sources, this thesis explores how Irish Americans participated in the Jacksonian-era public sphere and how the Emancipation and Repeal campaigns illuminated the sometimes competing claims of liberalism and democracy in the Atlantic world.

Thesis (LLM (Public Law))--University of Stellenbosch, 2010. / Bibliography / ENGLISH ABSTRACT: All agricultural subdivisions in the Republic of South Africa are regulated by the Subdivision of Agricultural Land Act 70 of 1970. The declared purpose of the Act is to prevent the creation of uneconomic farming units and this purpose is achieved through the requirement that the Minister of Agriculture, Forestry and Fisheries (“Minister of Agriculture”) must consent to the proposed subdivision. The Act was promulgated in the 1970s when the South African landscape was racially divided. The government of the time used law to provide benefits for the white minority. At this time the rights of non-whites were restricted. This is the social and political background of the Subdivision of Agricultural Land Act. The Act formed part of a legislative scheme that provided benefits for white farmers. More than a decade after democratisation and the end of apartheid the Subdivision of Agricultural Land Act is still in operation. The post-apartheid legislature drafted and enacted the Subdivision of Agricultural Land Act Repeal Act 64 of 1998, but it has not yet been brought into operation. During 2003 the legislature tabled the Draft Sustainable Utilisation of Agricultural Resources Bill which contains subdivision provisions that are identical to the provisions contained in the Subdivision Act. These legislative actions have created some uncertainty about the state of agricultural subdivisions. In 2008 the Constitutional Court decided that the Act continues to apply to all agricultural subdivisions and that this would be the position until the legislature chooses a definitive course of action. This constitutional analysis of the Subdivision of Agricultural Land Act examines the effect of the Act beyond the pre-constitutional legislative intention and framework under which it was enacted. If the Act cannot be saved from its apartheid context, the Repeal Act should become operational. This thesis concludes that the necessary and legitimate purpose of the Act, namely the regulation of subdivision of agricultural land, can be removed from its pre-constitutional setting in the apartheid era and may continue to justify the legitimate regulation of subdivision of land. Comparative sources, namely the United States of America, specifically the states of Oregon and Hawaii, Western Australia and the province of British Columbia, Canada indicate that the regulation of agricultural subdivisions is a valid means of protecting agricultural land. If the Act can continue to exist without its legacy of apartheid and still serves a legitimate and necessary purpose it will have to be constitutionally compliant. The purpose of the Act and the means used to realise it were tested against the Bill of Rights. The effect that the regulation has particularly on ownership entitlements was examined against section 25(1) of the 1996 Constitution. Similarly, the consequences of the regulation with regard to other rights in the Bill of Rights were investigated. The conclusion was that where the Subdivision of Agricultural Land Act is used for its purpose of preventing the uneconomic subdivision of agricultural land, in the national interest, it is a legitimate land-use regulation that can continue to justifiably operate in a constitutional dispensation. / AFRIKAANSE OPSOMMING: Alle onderverdelings van landbougrond in die Republiek van Suid-Afrika word gereguleer deur die Wet op die Onderverdeling van Landbougrond 70 van 1970. Die verklaarde doel van die Wet is om die totstandkoming van onekonomiese landboueenhede te voorkom, en hierdie doel word bereik deurdat die Minister van Landbou, Bosbou en Visserye (“Minister van Landbou”) toestemming moet verleen vir die voorgestelde onderverdeling van landbougrond. Die Wet is in die 1970s gepromulgeer toe grond in Suid-Afrika in terme van ras verdeel was. Die destydse apartheidsregering het die regstelsel gebruik om voordele vir die blanke minderheidsgroep te bewerkstellig, terwyl die regte van nie-blankes ingeperk was. Dit is die sosiale en politieke agtergrond waarteen die Wet op die Onderverdeling van Landbougrond tot stand gekom het. Die Wet was deel van ‘n wetgewende raamwerk waarbinne voordele vir blanke boere geskep is. Meer as ‘n dekade na apartheid en die totstandkoming van ‘n demokratiese Suid-Afrika is die Wet op die Onderverdeling van Landbougrond steeds in werking. Die post-apartheid wetgewer het die Wet op die Herroepping van die Wet op die Onderverdeling van Landbougrond 64 van 1998 gepromulgeer, maar nog nie in werking gestel nie. Gedurende 2003 het die wetgewer die “Draft Sustainable Utilisation of Agricultural Resources Bill”, wat onderafdelings soortgelyk aan die bepalings in die Wet op die Onderverdeling van Landbougrond bevat, gepromulgeer. Bogenoemde stappe het onsekerheid geskep ten opsigte van die stand van onderverdeling van landbougrond. In 2008 het die Konstitusionele Hof beslis dat die Wet op die Onderverdeling van Landbougrond sal voortgaan om die onderverdeling van landbougrond te reguleer totdat die wetgewer uitsluitsel oor die aangeleentheid verskaf. Die doel van die tesis is om die uitwerking van die Wet op die Onderverdeling van Landbougrond te analiseer as deel van die huidige grondwetlike bedeling, aangesien dit geskep is tydens die apartheidsera. Indien die Wet nie van sy apartheidskonteks geskei of gered kan word nie sal die Herroepping Wet in werking gestel moet word. Die tesis kom tot die gevolgtrekking dat die doel van die Wet, naamlik die regulering van die onderverdeling van landbougrond, van die voor-konstitusionele agtergrond in die apartheidsera geskei kan word en dat dit kan voortgaan om die wettige regulering van onderverdeling van landbougrond te regverdig. Regsvergelykende bronne, naamlik die Verenigde State van Amerika, veral die state van Oregon en Hawaii, Wes Australië en Brits-Columbië, ‘n provinsie van Kanada, dui aan dat die regulasie van die onderverdeling van landbougrond ‘n regsgeldige metode is om landbougrond te beskerm. Die doel van die Wet en die metodes wat gebruik word om hierdie doel te laat realiseer is getoets teen die Handves van Menseregte. Die uitwerking van die regulasie op die inhoudsbevoegdhede van die eienaar is spesifiek geëvalueer teen artikel 25(1) van die 1996 Grondwet, maar die gevolge van die regulasie is ook getoets teen ander regte in die Handves van Menseregte. Die gevolgtrekking was dat waar die Wet op die Onderverdeling van Landbougrond gebruik word met die doel om onekonomiese onderverdeling van landbougrond te verhoed in die nasionale belang, dit ‘n legitieme regulasie van grondgebruik is waarvan die gebruik steeds regverdigbaar is in ‘n grondwetlike bedeling.

Made available in DSpace on 2014-06-11T19:24:13Z (GMT). No. of bitstreams: 0 Previous issue date: 2008-09-12Bitstream added on 2014-06-13T19:10:35Z : No. of bitstreams: 1 souza_p_me_fran.pdf: 993499 bytes, checksum: ea7174ad4c9085009249d34b9fe3bf43 (MD5) / O autor procurou na presente dissertação demonstrar que o instituto da antecipação da tutela configura uma forma de prestação jurisdicional mais célere no que se refere à concessão de benefícios previdenciários, estando em plena consonância com os princípios constitucionais da efetividade do processo e da dignidade da pessoa humana. Pretendeu evidenciar que a possibilidade de revogação da tutela concedida, em virtude de improcedência do pedido ao final do processo, com a conseqüente suspensão do benefício previdenciário anteriormente implantado, não pode ser invocada como empecilho à utilização deste instituto, pois a Seguridade Social engloba a Previdência Social, a Assistência Social e a Saúde, permitindo ao Estado alocar em qualquer dos orçamentos as verbas destinadas a este fim, se necessário. Buscou esclarecer que as tentativas do Instituto Nacional do Seguro Social (INSS) de reaver as quantias pagas em decorrência de decisões de antecipação da tutela posteriormente revogadas, por meio de execução nos próprios autos ou ação executiva autônoma, não devem prosperar, observada, dentre outros motivos também analisados, a natureza alimentar da verba. Os dados levantados na pesquisa revelaram que a antecipação da tutela, nos processos cujo objeto é a concessão de benefícios previdenciários, é um instrumento processual do qual o autor (segurado) não pode prescindir, na medida em que traz efetividade ao processo e, por conseqüência, à Justiça. A pesquisa demonstrou, ainda, que mesmo não sendo requerida pelo autor (segurado), a medida antecipatória deve ser utilizada de forma incessante por todos os magistrados que analisam as ações de concessão de benefícios previdenciários, ante o inegável resultado prático por ela causado, com solução rápida e eficiente de controvérsias que antes perduravam por diversos anos / In this study, the author aimed at demonstrating that the advance protection institute is a faster way of providing jurisdictional service as regards Social Welfare benefits grant, which completely agrees with the constitutional principles of effective lawsuit and human being´s dignity. It was shown that the possibility of having the granted protection repealed by virtue of an unfounded request at the end of the lawsuit which could result in the interruption of the Social Welfare benefits previously established cannot be considered as a hindrance to the use of this institute. This is due to the fact that Social Security comprises Social Welfare, Social Assistance and Health, making it possible for the State to assign the amount needed to the budget of any of the departments cited above, if necessary. The author also tried to clarify that the attempt of the National Institute of Social Insurance (INSS – Brazil) to get back the paid amount of money on advance protection decisions later repealed by execution on law documents or by executive autonomous action must not succeed owing to the reasons analyzed, including the protection´s nourishing nature. Furthermore, the data showed that the advance protection in lawsuit whose goal is the granting of Social Welfare benefits is a legal instrument which the insured cannot be dispensed of as it provides effectiveness to the lawsuits and, as a consequence, to Justice. The research has also indicated that, even if the insured has not required the advance protection, this must be incessantly used by all the Magistrates that analyze the granting of Social Welfare benefits actions, in view of the good results it causes, fast and efficient solutions to controversies that used to last for years

In the beginning of the 20th century, villa easements were formed to regulate land use in residential areas. Villa easements were created as a prohibition for the property owners to use their own property in a certain way. Because of the societal develop- ment, villa easements no longer have the same function as they used to. Villa easements cause problems for surveyors regarding increased investigative work, decreased reliability of the land register and a lot of questions from the property owners. All these factors result in increased costs for interested parties. To solve the problems with villa easements they should be eliminated. This report presents vari- ous approaches to get rid of villa easements. To collect information to the report, a questionnaire was sent to experienced survey- ors.  Furthermore, interviews were conducted to find out how villa easements are managed today by surveyors. The outcome of the investigation indicates that the best approach for managing the problem is property regulation. By using property regulation both rights and registra- tions are removed. The analysis contains a general discussion on the information obtained during the investigation. Pros and cons of options for repeal of villa easements and how to clean the Land Registry are discussed. The options are compared and our recom- mendation is that the most effective course of action for repeal of villa easements is property regulation. / I början av 1900-talet bildades villaservitut för att reglera markanvändningen i bo- stadsområden. De upprättades som ett förbud för fastighetsägare att använda sin egen fastighet på ett visst sätt. På grund av samhällsutvecklingen fyller villaservituten inte längre samma funktion som då de bildades. Villaservitut orsakar problem för lantmätare genom ökat utredningsarbete, brist på tillförlitlighet till fastighetsregistret samt många frågor från fastighetsägare. Alla dessa faktorer leder till ökade kostnader för sakägare. För att lösa problemen med villa- servitut krävs att de rensas bort. I denna rapport presenteras olika metoder för rens- ning av villaservitut. För att samla in information skickades en enkät ut till erfarna lantmätare. Dessutom genomfördes intervjuer för att ta reda på hur villaservitut hanteras av lantmätare idag. Resultatet av undersökningen visar att den bästa metoden för att hantera problemen med villaservitut är att upphäva dem genom fastighetsreglering. Genom att tillämpa fastighetsreglering försvinner såväl rättigheter som inskrivningar. I analysen förs ett generellt resonemang kring information som framkommit under undersökningen. Därefter diskuteras för- och nackdelar med alternativen för upphä- vande av villaservitut och rensning av fastighetsregistret. Alternativen jämförs med varandra och fastighetsreglering presenteras som vår rekommendation av det mest effektiva tillvägagångssättet för upphävande av villaservitut.

Freedom and safety are two ideals that American citizens value greatly; however, the balance between privacy and security determines whether or not both can be achieved in a reasonable manner. Security and privacy are not mutually exclusive; however, they tend to exhibit an inverse correlation with regards to maintaining individual liberties. Security and privacy are highly beneficial, but when one is given too much weight, the other most often suffers. When the United States citizens are given too much privacy through regulations, the citizens risk their well-being by not allowing the government the ability to prevent dangerous activities being done by criminals. Citizens are unable to defend themselves against foreign and domestic threats of terrorism that affect large amounts of people such as bombings in public settings; however, the federal government can help to prevent such attacks in public settings through surveillance of public areas and monitoring of internet and intracellular communications. When the United States federal government is given too much discretion in security powers through legislation, citizens are at risk of losing their civil rights granted in the Bill of Rights and in Supreme Court cases. The United States of America has had a dangerous imbalance of power in favor of national security since the adoption of the USA PATRIOT Act in 2001, and the imbalance has continued to the present even after the passage of the USA FREEDOM Act in 2015. This thesis will be a comparative analysis of the USA PATRIOT Act of 2001 to the USA FREEDOM Act of 2015. This thesis will show what specific powers are granted through provisions of the acts, whether or not the provisions are unconstitutional, how the privacy and security of American citizens will change due to the provisions in the USA FREEDOM Act, and suggestions for how the United States federal government can continue to tilt the balance between security and liberty to ensure more protection for civil liberties and a decrease in national security powers. The suggestions will include three options for gaining the protection of civil liberties and the elimination of certain national security powers and the options are through Supreme Court cases on national security laws pertaining to individual cases or states, Congress passing concurring minor bills with the proposed plan to fully repeal granted national security powers without disturbing congressional alliances on other measures, and Congress passing a single act called the State Surveillance Repeal Act in order to fully repeal the USA PATRIOT Act provisions that would still be in effect after the passage of the USA FREEDOM Act.

Syftet med vår uppsats är att kartlägga betydelsen av revisionspliktens avskaffande för små bolag utifrån tre intressentgruppers perspektiv. Vi vill bidra till en ökad helhetsförståelse för det samspel som råder mellan bankerna, små bolag och revisionsbyråer i en Boråskontext då vi anser att kvalitativ forskning kring detta samspel idag saknas. För att besvara uppsatsens syfte formulerades tre avgränsande forskningsfrågor.Uppsatsen är kvalitativ med en abduktiv ansats och ett hermeneutiskt tolkningsperspektiv. Empirinsamlingen skedde genom semistrukturerade intervjuer med små bolag, banker och revisionsbyråer. Det empiriska materialet har satts i relation till de potentiella konsekvenserna av revisionspliktens avskaffande som regeringen angivit. Med hjälp av den vetenskapliga litteraturen har de skillnader och likheter som kunnat observeras problematiserats. Agentteorin, signalteorin och intressentteorin har använts som förklaringar till det problematiseringen resulterade i.Revisionspliktens avskaffande för små bolag har fått de små bolagen att göra mer medvetna val i deras tillvägagångssätt för att uppnå kvalitet på de finansiella rapporterna. Den frivilliga revisionen har fått de små bolagen att bli mer medvetna om vad revision faktiskt innebär samt börjat utforska olika möjligheter till att modifiera eller ersätta den. Det ändrade förhållandet till revisorn samt de små bolagens förmåga att uppnå kvalitet på deras finansiella rapporter har haft en varierande inverkan på hur bankerna ser på de små bolagens finansiella rapporter. Två av bankerna i uppsatsen har valt att lägga mindre fokus på de finansiella rapporterna medan den tredje banken har infört ett revisionskrav. Det kan konstateras att de små bolagen efter revisionspliktens avskaffande förväntar sig rådgivning i större utsträckning från deras revisorer vilket revisionsbyråerna har anpassat sig efter genom att tillämpa olika strategier. / This essay analyzes the significance of the repeal of mandatory audits from three perspectives. We hope to improve understanding of the relationships among banks, small companies and auditing firms in Borås, Sweden. We believe that there is a lack of research of this issue to address the purpose of the thesis. Three questions were formulated.The thesis was conducted by using a qualitative research method with an abductive approach and a hermeneutic perspective for interpretation. The empirical data collection was made through semi-structured interviews with small companies, banks and auditing firms. The empirical data is compared with the potential consequences of the repeal of the mandatory audit stated by the government. By using scientific literature the differences and similarities were identified and analyzed. Agency theory, signaling theory and the stakeholder theory were used as explanations for the similarities and differences that were revealed.The repeal of the mandatory audit has led to small companies making more conscious decisions regarding achieving financial statements with high quality. The repeal made small companies more aware of what an audit actually means and made them think about its’ actual use. This has also led them to explore options such as doing without audits or changing the auditors work assignment. The changing relationship between the auditors and the small companies as well as the small companies methods of achieving financial statements with high quality has had a varying effect on the banks. Two of the banks in our thesis have chosen to focus on the loan’s purpose as well as the person seeking to borrow money while the third bank has introduced an audit requirement. One of the conclusions in our thesis is that small companies after the repeal of the audit to a greater extent expect counseling from their auditors. The auditing firms presented three different strategies for how they were adapting to this new demand. The language in the thesis is in Swedish