El presente trabajo de investigación tiene como finalidad determinar el impacto que generará la aplicación de los gastos deducibles en bares, hoteles y restaurantes en la determinación del pago del impuesto a la renta de trabajo de los niveles socioeconómicos “B” y “C” de Lima Metropolitana del año 2019. Dado que este tipo de gastos, a partir de 2019, permiten deducir el pago del impuesto a la renta de trabajo según lo que indica el Decreto Supremo 248-2018-EF y los cuales serán explicados a detalle en los siguientes párrafos. Es así como, este trabajo de investigación se encuentra estructurado en 5 secciones. En el Capítulo I, Marco Teórico, se encontrarán las definiciones importantes y relevantes que el lector deberá considerar para tener un mejor entendimiento sobre el tema principal, posteriormente. En el Capítulo II, Plan de tesis, se describe el problema principal, los objetivos e hipótesis generales y específicos. En el Capítulo III, se presentó el tipo de investigación a aplicar en el trabajo y se determinó el tamaño de la muestra sujeta a un análisis de carácter cualitativo y cuantitativo. En el Capítulo IV, Desarrollo, se ejecutará la aplicación de los procedimientos planteados en el capítulo anterior y además de ello, se expondrá un caso práctico el cual permitirá sustentar el impacto de los gastos deducibles en bares, hoteles y restaurantes en la determinación del pago del Impuesto a la Renta. Finalmente, en el Capítulo V, Análisis de resultados, se revelan las conclusiones y recomendaciones producto del trabajo de investigación. / The purpose of this research work is to investigate the impact that will be generated by the application of deductible expenses in bars, hotels and restaurants in determining the payment of the labor income tax of the socioeconomic levels "B" and "C" of Lima Metropolitan because of that these new expenses applicable as of 2019 allow us to deduct the payment of the labor income tax as indicated in Supreme Decree 248-2018-EF and which will be explained in detail in the following paragraphs. This research work is structured in 5 sections. In Chapter I, Theoretical Framework, you will find important and relevant definitions that the reader should consider in order to have a better understanding of the main topic, later. In Chapter II, Thesis Plan, describes the main problem, the general and specific objectives and hypotheses. In Chapter III, the type of research to be applied at work was presented and the sample size was determined subject to a qualitative and quantitative analysis. In Chapter IV, Development, the application of the procedures outlined in the previous chapter will be executed and in addition to this, a practical case will be presented which will allow us to support the impact of deductible expenses in bars, hotels and restaurants in determining the Income Tax payment. Finally, in Chapter V, Analysis of results, the conclusions and recommendations of the research work are revealed. / Tesis

This diploma thesis aims to analyze the issue of one of the most significant congressional powers found in Article I., Section 8 of the U.S. Constitution. Congressional power to regulate interstate commerce has been instrumental to the federal government's legislative efforts in many areas of law. This constitutional provision enabled the Congress to react to the changing conditions and new problems the country has been facing, especially in the area of working conditions, civil rights, criminal justice or even environmental law and many others. The expansion of power of the federal government, however, was not always greeted with enthusiasm, especially in the first three decades of the 20th century, before the Supreme Court began to read the commerce power much more broadly, to the point that it ceased to be a factual limitation of its powers. This trend was meant to be stopped by the New Federalism movement and the five new conservative justices who issued rulings that limited the scope of the Commerce Clause. However, this group of justices proved to be very inconsistent in its own approach toward this constitutional provision and eventually fell apart, which rendered Rehnquist's attempted constitutional revolution with respect to state's rights partly a failure. As the new Court membership under...

This thesis entitled The Issue of Race in the Jurisprudence of the Supreme Court of the United States: The Evolving Interpretation of the Equal Protection Clause analyses the jurisprudence of the Supreme Court of the United States concerning Equal Protection Clause of the Fourteenth Amendment to the Constitution of the United States, in particular the following decisions: Plessy v. Ferguson, Sweatt v. Painter, Brown v. Board of Education, Topeka, Regents of the University of California v. Bakke, Grutter v. Bollinger, Gratz v. Bollinger, Fisher v. University of Texas and Schuette v. Coalition to Defend Affirmative Action. The analysis of the above- mentioned decisions illustrates the evolution of the philosophical background of the Supreme Court. After the Second World War, the natural-law legal philosophy began influencing the Justices and slightly overshadowed the positive-law current that was predominant in the pre- War era, in particular in the 19th century. This new philosophical background of the High Court help to constitutionally entrench the affirmative action policies by Justice Powell's opinion in Bakke and particularly by Grutter. However, the natural-law current has never become as dominant as the positive-law one in the 19th century, and as shown in Grutter's companion case of Gratz...

Society and institutions of government reinforce norms that constrain the behavior of individuals. Heteropatriarchal norms traditionally favor the perspective of white, male, heterosexual, reason, judicial restraint, and democratic authority over their binary, and minority, counterparts: black, female, homosexual, desire, judicial activism, and individual rights. According to the theory of Queer New Institutionalism, these dichotomous pairs are mutually dependent upon each other for definition and maintenance. The perpetuation of these binarisms is made through language, often assumed and unquestioned. However, the use of sexualized language and metaphors are identified in efforts to draw suspicion and consternation for these minoritized Others. When the presence of an Other is missing, those that would reinforce these norms being to skirt the line between the pairings, taking the position of the individual they would otherwise criticize. By utilizing critical discourse analysis, Supreme Court nomination hearings during the 109th and 111th Congresses were reviewed for support for the theory of Queer New Institutionalism. Senators and witnesses before the committee operated within the constraints of binary thinking and instances of sexualized and gendered language, as well as metaphors, were used to perpetuate these norms and link the nominees to the suspicion surrounding Others.

Indiana University-Purdue University Indianapolis (IUPUI) / This paper examines the history that influences the rate at which female justices are elected and appointed to state supreme courts. There are different variables like judicial campaign activity, limited pool, role expectations of women and advocacy that influence the selection process. I pick the states with the earliest history of selecting female justices (Ohio and New Mexico) and the states that selected female justices last (South Dakota and West Virginia) to address some of the variables mentioned above that have influenced the use of feminist jurisprudence on the bench. After selection, I examine if it is possible for said judges to use feminist theories (like liberal feminist theory) in decision-making processes on the bench. Specifically, can we, in fact use feminist theory to understand the decision making of female state Supreme Court justices? For the most part, I find that we can imply that they do and are additionally interested in creating policy and programs based on the decisions made. Does this change with political party affiliation, race and sexual orientation of the female judges? I determine that more research needs to be conducted in this area on the courts of last resort at both the federal and state level.

It is a well known fact that in recent years the United States Senate has increasingly become more critical of presidential appointments to the Supreme Court branch. In this thesis the author has undertaken an intensive study of the several cases between 1916 and 1930 in which, serious opposition developed to the confirmation of Supreme Court appointments. Within this period fall the unsuccessful fights against Justices Brandeis,Taft, Butler, Stone,and Hughes,and the successful opposition to Judge Parker. In each case an effort has been made to bring out the forces and arguments operative on either side of the controversy, and to establish the fundamental motivation underlying these several manifestations of senatorial discontent. The intensive study of this question has been limited to the period from 1916 to 1930. As a preliminary background, however chapter one has been devoted to a rapid survey of the confirmation struggles arising over Supreme Court appointments of the eighteenth and nineteenth centuries and in the concluding chapter, brief reference has been made to the subsequent record of Chief Justice Hughes, to illustrate the false premise upon which some of the struggles have been founded. In the concluding lines,the author has attempted to state what he believes to be the only justifiable grounds for future attacks upon presidential nominees to the Supreme Court of the United States.

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This paper uses a discourse analysis approach to analyze the political road to the Supreme Courts’ overturning of Roe v Wade and Casey. By using the theoretical framework by Fairclough and Fairclough (2012), the analysis is able to study the arguments which founded the historic decision, and its possible impact on women’s reproductive rights in the U.S. today.