No description available.

The present study sheds light on how 16 Mexican-Americans residing in Texas perceive and follow politeness norms (e.g., Brown & Levinson, 1987; Fraser, 1990; Terkourafi, 2005) related to greetings and leave-takings in different cultural and linguistic contexts. Data from online questionnaires identify a significant difference in perceived level of social expectation (i.e. politeness) for employing the speech acts with Spanish- versus non-Spanish speakers. The data support previous research in identifying a sense of solidarity among Mexican-American extended families, but go further in suggesting that this bond extends to other Spanish-speaking acquaintances. Better understanding of these norms should facilitate inter-cultural exchanges between linguistic in- and out-group members. / text

This paper focuses on the Virginia Chesapeake Bay Preservation Act (the Act), the regulations promulgated thereunder and several questions arising from an examination of the Act and regulations. Specifically, the analysis examines the agricultural provisions within the regulations and asks whether the provisions are economically desirable, as well as legally enforceable. The provisions of the Act and the regulations constitute the major focus of Chapter One. Chapter One's discussion concludes with an analysis of the regulations’ main pollution prevention tool, the vegetative buffer strip, and a brief listing of various issues and controversies involving the Act and the regulations. Chapter Two introduces a linear programming model designed to determine the most cost-effective means of pollution control based on farmer profits under several regulatory scenarios. The results imply that the mandatory provisions of the regulation prevent farmers from achieving the desired level of pollution reduction in the least costly fashion. The takings issue, a major concern for all environmental legislation, forms the major focus of Chapter Three. This analysis considers the provisions of the Act and regulations within the historic context of the takings clause of the Fifth Amendment of the United States Constitution, as well as the takings clause of the Virginia Constitution, and determines the legal validity of the provisions. Finally, Chapter Four presents several criticisms of the regulations as presently constituted. Suggestions for a more cost effective regulatory scheme conclude the analysis. / Master of Science

我國的公共設施保留地，自民國二十八年都市計畫法公布至今，計已規劃公共設施用地七萬七千餘公頃，未取得公共設施保留地約二萬餘公頃，由於都市計畫法第五十條對於公共設施保留地取得期限之限制，業已修正刪除，雖然大法官會議三三六號解釋文，顯示了大法官認為現行公共設施保留地的長期存在並不合於財產權保障的要求，然大法官最後卻將此一問題保留給立法者決定，惟時至今日仍未見立法機關有任何相關補救措施。使得現行在全國各地有不少土地在被劃定為都市計畫公共設施保留地後，經過十數甚至數十年以上，該預定之公共設施用地仍未徵收，而該等公共設施保留地之所有權人只得期待政府之善意，早日徵收補償或撤銷使用之管制。 本文肯定既存研究對於公共設施保留地問題的貢獻，但是有感於過去研究者的關懷重心皆以國家為本位，探討應該採取如何的管制技術以達成政策目標，應該選擇何種取得方式以增進公眾福祉……，似乎欠缺由人民的立場出發，將財產權保障的觀點納入思考；面對此種國家行使警察權的管制行為對人民財產權是否適當與公平的爭議時，本文嘗試透過美國憲法賦予各級法院依照法令針對此種警察權行使的管制行為對財產權的影響加以檢驗銓釋歷年判例所逐漸形塑出類似徵收理論，來針對公共設施保留地制度長久趨向於未能被完全執行路徑的情形，探討其是否已構成類似徵收管制侵及人民財產權，並經由對執行措施的分析來探討是否能有機制可促使制度趨向被執行以達到緩和公共設施保留地長久以來所存在的問題。 本研究基於財產權觀點，透過美國類似徵收管制論述的角度，經由本研究所建立之準則，對現行公共設施保留地長久趨向未能被完全執行路徑情形加以檢驗，檢視結果認為現行公共設施保留地長久劃設而未加以取得，已構成類似徵收管制侵及人民財產權；在執行措施方面，現行公共設施保留地執行措施對財產權之保障仍屬消極且不足並面臨成效有限、稅基流失、衍生社會成本等課題。在權利義務對等思考下，本研究認為由行政機關承受管制成本之機制可促使制度趨向被執行，緩和公共設施保留地長久所在的問題。

O presente trabalho parte da concepção de que o direito constitui um medium de exposição da realidade, em analogia, ainda que distante, com as reflexões sobre a literatura do filólogo alemão Erich Auerbach. Desse ponto de partida, segue-se para a identificação de um tema específico em que essa forma de exposição jurídica poderia, com mais clareza, ser analisada. São então enfocados os conflitos e debates ligados às desapropriações por zona realizadas no século XX na cidade de São Paulo e que estiveram fortemente relacionadas com os movimentos de estruturação e crescimento da metrópole. Da observação das densidades históricas e jurídicas do projeto de saneamento do Rio Pinheiros e da reurbanização do Metrô de Santana, será possível identificar, pelo contraste existente entre eles, uma alteração na forma como, face a um mesmo instituto jurídico a desapropriação variou o modo de conceber o público e o privado, suas funções e limites. Se no começo do século XX foi unanimemente aceito o exercício por uma empresa privada do direito de expropriação de terras particulares ao longo do Rio Pinheiros, as visões se alterariam de tal forma que ato semelhante, nos anos de 1970, levaria a uma profunda divisão do Supremo Tribunal Federal quanto à legalidade da medida. A hipótese pesquisada é a de que a jurisprudência reflete e medeia movimentos mais amplos da sociedade e, por isso, tornou-se mais permeável à representação de outros interesses e alargou seu espectro de exposição da realidade, o que se busca mostrar no epílogo com o exemplo da reintegração de posse de uma favela em São Paulo, em que a racionalidade jurídica mais estrita cedeu lugar a uma representação mais direta de um conflito urbano. / The work departs from the conception that the law is a medium of realitys representation, in analogy, perhaps distant, with the work on literature of the German philologist Erich Auerbach. Taking this as a starting point, what follows identifies a specific subject in law practice in which the laws representation of reality could be clearly analyzed: the conflicts and debates arising from excess condemnation procedures in São Paulo along the 20th century and their relationship to the growth and restructuring of the city as a metropolis. Its aim is to observe legal and historical densities related to urban projects of intervention in the Pinheiros River and the urbanization for the construction of the Santana subway station. In both cases shall be identified, in their contrast, how the conceptions of private and public changed along the years. Even if the analysis keeps centered on the same legal instrument takings procedures it shall nevertheless become clear that conceptions of public and private spheres have undergone deep changes, as well as the functions and roles that each of these spheres plays in Brazilian society. If in the beginning of the 20th century the exercise of excess condemnation rights by a private company was unanimously accepted, the legal mentalities would significantly change so that the same procedure would create a deep dissention within Brazilian Supreme Court Justices when they had to decide on its legality. The research hypothesis is that judicial decisions became more open to the representation of a legal reality containing the interests of different people and groups, what shall be shown in the conclusion by the analysis of a legal action undertaken against a slum in São Paulo at the end of 20th century in São Paulo.

O presente trabalho parte da concepção de que o direito constitui um medium de exposição da realidade, em analogia, ainda que distante, com as reflexões sobre a literatura do filólogo alemão Erich Auerbach. Desse ponto de partida, segue-se para a identificação de um tema específico em que essa forma de exposição jurídica poderia, com mais clareza, ser analisada. São então enfocados os conflitos e debates ligados às desapropriações por zona realizadas no século XX na cidade de São Paulo e que estiveram fortemente relacionadas com os movimentos de estruturação e crescimento da metrópole. Da observação das densidades históricas e jurídicas do projeto de saneamento do Rio Pinheiros e da reurbanização do Metrô de Santana, será possível identificar, pelo contraste existente entre eles, uma alteração na forma como, face a um mesmo instituto jurídico a desapropriação variou o modo de conceber o público e o privado, suas funções e limites. Se no começo do século XX foi unanimemente aceito o exercício por uma empresa privada do direito de expropriação de terras particulares ao longo do Rio Pinheiros, as visões se alterariam de tal forma que ato semelhante, nos anos de 1970, levaria a uma profunda divisão do Supremo Tribunal Federal quanto à legalidade da medida. A hipótese pesquisada é a de que a jurisprudência reflete e medeia movimentos mais amplos da sociedade e, por isso, tornou-se mais permeável à representação de outros interesses e alargou seu espectro de exposição da realidade, o que se busca mostrar no epílogo com o exemplo da reintegração de posse de uma favela em São Paulo, em que a racionalidade jurídica mais estrita cedeu lugar a uma representação mais direta de um conflito urbano. / The work departs from the conception that the law is a medium of realitys representation, in analogy, perhaps distant, with the work on literature of the German philologist Erich Auerbach. Taking this as a starting point, what follows identifies a specific subject in law practice in which the laws representation of reality could be clearly analyzed: the conflicts and debates arising from excess condemnation procedures in São Paulo along the 20th century and their relationship to the growth and restructuring of the city as a metropolis. Its aim is to observe legal and historical densities related to urban projects of intervention in the Pinheiros River and the urbanization for the construction of the Santana subway station. In both cases shall be identified, in their contrast, how the conceptions of private and public changed along the years. Even if the analysis keeps centered on the same legal instrument takings procedures it shall nevertheless become clear that conceptions of public and private spheres have undergone deep changes, as well as the functions and roles that each of these spheres plays in Brazilian society. If in the beginning of the 20th century the exercise of excess condemnation rights by a private company was unanimously accepted, the legal mentalities would significantly change so that the same procedure would create a deep dissention within Brazilian Supreme Court Justices when they had to decide on its legality. The research hypothesis is that judicial decisions became more open to the representation of a legal reality containing the interests of different people and groups, what shall be shown in the conclusion by the analysis of a legal action undertaken against a slum in São Paulo at the end of 20th century in São Paulo.

This diploma thesis is focused on the influence of European law on the business enti-ties in the Czech Republic. The primary objective of this thesis is to explain how the implementation of Directive 2013/34/EU affects the accounting statements of business entities. There is also paid attention to the new modification of the Accounting Act in this thesis. The amendment of the Accounting Act is compared with the Directive 2013/34/EU in the Financial reporting. Especially this thesis is concentrated on the balance sheet, profit and loss account, the final accounts, the annual report and any other financial reports. After this comparison it has to be shown, whether all the important parts of Directive 2013/34/EU are component of the Czech law. Moreover, this thesis describes some of the advantages that are provided for micro-undertakings and small-undertakings.

私有財產權之保障在我國政治與經濟發展中扮演著重要的角色，但由於傳統上我國法律文化中並無權利之因素，且繼受西方國家法制時特別強調社會本位，以致憲法第十五條雖明文保障財產權，亦未能落實個人財產權免於國家公權力侵犯之核心。大法官釋字第三三六號解釋認為都市計劃法第五十條就公共設施保留地之取得不設期限係合憲，即是未能保障財產權之例子。 本文為建立財產權基本理論，從財產權之定義、財產權合理化理論及財產權理論之運用三方面著手。在何謂財產權專章中，析述財產權定義、特權、功能及缺失。在財產權合理化理論專章中，本文介紹現代最早之財產權理論(即先占理論)、勞力理論、人格發展理論、功效主義財產權理論及羅爾斯之分配正義理論。其中，個人擁有自身乃先占理論與勞力理論之源頭；功效主義理論認為財產權係因社會需要而生；人格發展理論認為財產權將人的意志具現在外部領域；羅爾斯之分配主義理論試圖建立同世代與世代間利用物質資源之公平正義。上述理論須經過重構後，方能深植在我國法律文化中。在財產權理論運用專章中，本文嚐試運用各種財產權理論於我國憲法財產權保障制度和徵收制度上。就憲法財產權保障制度而言，本文援引洛克天賦權利理論，認為財產權係先於國家存在之權利，並引伸出防禦權及有限政府之概念，避免過於偏重社會義務或國家義務之財產權制度。就徵收制度而言，本文評析大法官釋字第二三六號、三三六號、四００號及四四０號解釋。釋字第二三六號、三三六號解釋，偏重於社會整體利益之考量，犧牲個人財產權，釋字第四００號解釋則建立政府公權力不得侵犯個人及財產權係實現個人人格發展之概念，後者雖已將洛克及黑格爾理論共治一爐，此為我國憲法上財產權保障之大事，但從其前後不一貫之立場，我國財產權制度仍有尚待努力之處。 / The protection of property plays an important role in political and economic development of Taiwan. But in tradition there was no factor of　right in our legal culture, and especially considered social interests when we adopted and learned from western legal systems. It can't make people prevent from intervention of state power although Article 15 of Constitutional Law prescribes protection of property. For example, the interpretation of No.336 of Grand Justice upheld Article 50 of City Planning Law deleting deadline of public reservation. The said interpretation is a bad example. The goal of this dissertation is to establish fundamental theory of property. It is divided into three parts: what is property, why is property and how is property. Part I (what is property) analyzes definition of property. It also proceeds about characters、functions and flaws of property. Part Ⅱ(why is property) introduces the earliest modern theory of property (i.e., first occupancy theory)、labor theory、utilitarian property theory、personality development theory and Rawl's distributive justice theory. Suum is the origin of first occupancy theory and labor theory. Utilitarianism argues that property is derived from social demand. Rawl's distributive justice theory desires to establish the justice of using material about the same generation and the different generations. Only after reconstructing the said theories, property can deep input into our legal culture. Part Ⅲ (how is property) uses the said property theories to property protection of Constitutional Law and takings . For establishing the more protection system of property in Constitutional Law, it should employ natural right theory. And then it will produce the concept of negative right and limited government in Taiwan. It also can prevent from over - emphasising social obligations of individual and positive functions of state. In discussing takings, this dissertation analyzes the interpretation of No.236、No.336、No.400 and No.440 of Grand Justice. The interpretations of No.236 and No. 336 stress the importance of whole social interests, but it overlooks the individual right. The interpretation of No.400 constructs the concepts of limited state power and personality development. The latter is the turning point of property protection in our Constitutional Law. But oberserving contradiction of the said interpretations of Grand Justice, we still need to endeavor to establish the better system of property in our country.