Master of Arts / Department of Economics / Michael W. Babcock / Many of the railroad demand studies are out-dated, lacking the most recent data. We felt that it is time to re-evaluate the rail markets to determine if changes have occurred in the determinants of railroad demand. This paper examines the effects of industrial production and revenue per ton of railroads on the demand for railroad service for selected manufactured goods. Also there appears to be a fundamental shift in railroad pricing after 2004. Thus a dummy variable for the 2005-2010 period was included in the model. Although there is variation in the price elasticity of demand across the manufactured goods markets, all are price inelastic.

M.Comm. / The purpose of this study is to determine the meaning of 'arm's length transactions' as stated in the Income Tax Act, Act 58 of 1962. Although the meaning of arm's length transactions have been properly interpreted by our courts, no guidelines or policy documents pertaining to this concept, have been issued by the South African Revenue Services in as far as it relates to transfer pricing. Several of the developed countries have adopted the guidelines of the Organisation of Economic Co-ordination and Development regarding transfer prices and the arm's length principle in respect of international transactions. The substance of arm's length transactions : The concept of arm's length is not easy to state: it is not unlike the proverbial elephant which could easily be recognised, but could not be defined. It can be defined by reference to the terms of the transaction in question, or by reference to the relationship between the parties to it, or by reference to both of these factors. Normally, parties enter into an arm's length transaction when each party: • Is independent of the other; and • Strives to get the utmost possible advantage from the transaction for himself. The effects of an arm's length transaction are: • The rights and obligations created by the transaction are more likely to be regarded as normal than abnormal; and • The means and manner employed in entering into the transaction are more likely to be normal than abnormal. It is clear that the meaning of arm's length is defined, but that the effect of such transactions will depend on the facts of each case. What may be normal in one case can be abnormal in another depending on the underlying facts. Although South African transfer pricing legislation includes the arm's length principle in respect of international transactions, legislation on transfer pricing should be more clear as to what is normal or abnormal in respect of international transactions.

The diploma thesis discusses the issues of help mainly by the United States under the Lend- Lease Act during the Second World War. The theoretical part deals with the historical context and the economic s and political framework of the rise of the programme with an emphasis on the USA. The following part is focused on the quantification of the whole extent. A great part of the thesis is devoted to the issues of help by the Soviet Union. The emphasis is placed not only on the content, but mainly on the logistic issues. Following the historical context there are also four major transportation corridors discussed and their occupancy at the time, material flow and mode of transport are analysed.

Magister Legum - LLM / The global financial crisis resulted in a corporate collapse in different parts of the world. The global financial crisis was caused by poor governance. Consequently many countries, including South Africa, began to place more emphasis on good governance. The framework and guidelines for the development of good governance in South African company law was published by the Department of Trade of Trade and Industry (hereafter DTI) in a document referred to as The South African Company Law for the 21st Century: Guidelines for Corporate Law Reform (hereafter the DTI Policy Document) published by the DTI. The DTI Policy Document recognised the need for a regulatory framework within which enterprises operate to promote growth, employment, innovation, stability, good governance, confidence and international competitiveness. In order to further develop governance, the effectiveness of directors’ standards as well as the liability of directors was also said to have developed. Prior to the development of South African corporate law, liability of directors was to a large extent governed by the common law and the King Codes, despite the existence of the Companies Act 61 of 1973 (as amended). As of the 1st of May 2011, corporate law in South Africa appears to have dramatically changed the duties and liabilities of directors. The 1st of May 2011 marked the implementation of Companies Act 71 of 2008 (hereafter the Act). The Act is written in plain language in an attempt to make it more accessible and align it with international trends. The Act has also theoretically changed the roles and duties of directors as well as the liability that they may face in that it potentially changes the existing common law and alters policies and philosophies of corporate law in general. The Act partially codifies the common law and introduces the business judgement rule to South Africa. The business judgment rule will draw a balance between the directors’ ability to steer a company and the shareholders' right to hold directors accountable for their decisions. It is perceived as a mechanism that can be used to balance the tension between these opposing rights.

Faculty of Humanities School of Arts 0317536k b_balancing_act@yahoo.com / After endless contemplation on the idea of ‘word and image’, the following expression of J.W.T Mitchell in Word and Image (1996: 56) brought insight: ‘[W]ord and image’… a pair of terms whose relations open a space of intellectual struggle, historical investigation, and artistic/critical practice. Our only choice is to explore this space (own emphasis). I shifted my position from the forlorn act of peeling to one of creative exploration. Not necessarily exploring the specific space between word and image, but rummaging ‘the space between’; always hovering amid opposites. This space provides an opportunity to confront and debate the many issues that stem from the relations formed in its fluidity. It is a space that informs my thinking. It is a space of conversation. I see not only my writing, but also the art that I scrutinize as conversation. My conversation is captured in the linear structure of this thesis, but the conversation of art is dynamic. It is informal and flexible – following not one path, offering no answer, giving the potential at each moment for surprises and transformation. The idea is to ponder contemporary art’s dialogue, the manipulators thereof and the indispensable factors constituting this notion: space, grammar, medium, criticism. The notion of dialogue assumes a listener, a participant, an audience. But who is this audience with whom ideas are conversed, and what language do you (presumably) use to communicate the necessary? I have chosen to investigate these questions, the purpose and plan of art, with relation to a selected group of artists: an individual, Terry Kurgan and a collective – Stephen Hobbs, Marcus Neustetter and Kathryn Smith, known as The Trinity Session.

Thesis advisor: Stephanie Greene / A Constitutional analysis of the American Recovery and Reinvestment Act of 2009 with respect to educational subsidies to religiously-affiliated universities; including a proposed framework for the adjudication of issues involving religion and the government. / Thesis (BS) — Boston College, 2009. / Submitted to: Boston College. Carroll School of Management. / Discipline: Carroll School of Management Honors Program. / Discipline: Business Law.

Thesis (M.M. (Public and Development Management))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Public and Development Management, 2014. / Asymmetric information, agency problems and the moral hazard, in their various manifestations, can be attributed to the collapse of financial systems over the last century. In order to guard against the negative externalities of these dilemmas, regulators in the banking sector have developed capital adequacy requirements, which measure the solvency of Banks. After the global financial crisis, regulators have realised the importance of having appropriate bank resolution regimes, in order to dismantle failing or failed banks before they become a risk to the financial system and economy. This report s analyses how the South African Reserve Bank resolves systematically significant banks.

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1 Abstract in english: The aim of this thesis is the particular legal act n. 143/1947 Sb., on the transfer of the assets of the Hluboka's branch of Schwarzenbergs to Czech country, also known as "Lex Schwarzenberg". The purpose of this work is to describe this unusual case (in Czech law an extraordinary case), especially from the point of view of the context of its creation. For this reason, the thesis deals with the political background in the time of adoption of this legal regulation and then wiith the predominant basis of legal theory. An important part of the thesis is also the analysis of the act itself. The basis for writing the presented work was mainly archival materials from the second half of the 1940s, for example from the Archives of the Office of the President of the Republic or from the private Schwarzenberg Archives in Murau. Some of the presented archive materials have been published in the past, others not. Another important source is specialized historical-legal and theoretical-legal literature. The thesis also try to describe what led to the adoption of this legislation, and try to theoretically enlighten the meaning of the issue of such a special expropriation law for our legal system. The work is divided into a general and special part. In general part, the work focuses on defining the...

Legal aspects of Energy business Summary The aim of this master thesis is to give an overview of the development of the energy market. The first big changes occurred in 1990s when it became necessary to make energy sector owned by the state more efficient. The main reasons for its restructuring were an incompatible infrastructure, standardised services and high prices. State with the lack of financial resources leave the monopolistic system and open the market for new potential investors. Some another changes are connected with the accession to the European Union. The process of liberalization was used like an instrument for changes which impose requirements not only on market participants but also on state, which is obliged to provide an independent supervisor. Currently the main legislative source is an act No. 436/2008 Coll., Energy Act. It provides information about basic rights and obligations of the market participants, their relationships and the ways of regulations of their activities. The energy sector is regulated on national level. But recently an Energy union has been formed on international level. To ensure energy independence is the main goal of the Energy union. Member states will have to abandon their authority and give way to this newly established community. This master thesis analyse the...