This thesis is a study of the conduct of local authority possession proceedings and the relationships of the parties involved in them: the courts, local authority housing departments and their tenants. On a more general level the thesis is concerned \\ ith the process of change and barriers to change in legal proceedings. The issue underlying these relationships is the nature of the security of tenure given to council tenants by the Housing Act 1980 (consolidated by the Housing Act 1985). On the face of it, discretion as to recovering possession of their properties was removed from local authorities and given to the courts through that legislation. Under the 1985 Act. local authorities are required to show that it is reasonable for a possession order to be made each time they make an application for possession on the ground of rent arrears. Various studies have been carried out about what happens in practice in possession proceedings, both independently and for the Civil Justice Review in 1986, which reported that the courts were more or less "rubber-stamping" local authorities' applications. As a result, the Lord Chancellor's Department instituted some procedural reforms in 1993 which were intended to ensure that courts properly exercise their discretion. This thesis looks at whether the procedural reforms have been effective in changing practice, and having found that they were not, then addresses the question of why that is the case. In seeking to answer the latter point, the author uses Giddens' theory of structuration to analyse the research data. Layder's 'realist' approach to social research is adopted, and provides a framework for discussion of the material by considering it in its micro, macro and historical contexts. The relationships between the agents and the structures pertinent to possession proceedings are analysed, and consideration is gi\en to where power is held and how it is used. By adopting such an approach, it is intended to make a contribution to the social theory oflaw

The purpose of this thesis is to empirically investigate the factors which drive the demand for and supply of mortgage finance in the United Kingdom. In particular, borrowers of long term mortgage funds are especially susceptible to the effects of inflation in `tilting' the stream of real repayments towards the initial years of the loan. As such, under certain circumstances inflation can be an important cause of mortgage default and thus plays a crucial role in the determination of mortgage demand. The mechanism through which mortgage default leads to households being possessed by their creditors is examined empirically. The results suggest that the ability to withdraw equity from the property either by remortgaging or `trading down' is important for borrowers who face financial difficulties. In addition, a relaxation of the non-interest terms of the mortgage contract is shown to lead to a rise in mortgage default, although this does not appear to have dampened the willingness of either mortgage borrowers or lenders to transact at high loan to value ratios. Understanding the underlying forces which cause repayment problems gives an important insight into the specification of both the mortgage demand and supply functions. In formulating such models, it is imperative that the dramatic structural changes in the market for mortgage finance are accounted for. This is particularly true for the supply side, and a formal theoretical model of building society interest rate setting is derived in which societies choose the degree to which they are either `member-' or `profit-oriented'. Interestingly, the model suggests that up to a point a building society may not alter either its mortgage or savings rate if its `preference for mutuality' were to change. Finally, reduced form cointegrating relationships for the quantity of mortgages traded, the mortgage interest rate and the loan to value ratio are estimated. The results are used to evaluate the extent of mortgage rationing during the 1970s; this research reaffirms the findings of other papers and anecdotal evidence to suggest that disequilibrium quantity rationing was substantial prior to 1980. In fact, a regime shift in the early 1980s is confirmed by the change in the way mortgage lenders have used combinations of the mortgage rate and the loan to value ratio to restrict lending.

The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim of this study is to warn against rising amount of tax arrears, problems and barriers connected with tax execution. There are clear proposals and recommendations that could lead to positive changes and favourable development of followed problems.

Being the largest transition economy Russia has interested economists since the collapse of the USSR. This thesis contributes to the literature on Russian labour market. In the first chapter I investigate cyclicality of real wages in Russia, the second chapter looks into consequences of wage arrears for workers' future and the third chapter develops a model of wage arrears that arise as a result of firms' opportunistic behaviour. The principal source of data used in this thesis is the Russia Longitudinal Monitoring Survey (the RLMS). The first chapter investigates cyclicality of real wages in Russia. The analysis is carried out both at the country as well as regional levels and the influence of wage arrears on the cyclicality is examined. The estimated cyclicality coefficient is three to four times larger in magnitude than those observed for Germany, the UK, the USA and other developed countries. An increase in unemployment rate by one percentage point leads to an average reduction in real wages of four percent. The results are robust to changes in sample period and estimation technique. Wage arrears do not prove to be the driving force of this strong procyclicality. The second chapter investigates influence of wage arrears on the future of affected workers. Limited dependent variable models are used to analyse the effects of wage arrears on the probability of future wage arrears and frequent separation from employers. Difference-in-difference approach is used to analyse effects on earnings. The results suggest that affected workers are twice as likely to experience wage arrears again within next three years. Job-movers are able to decrease the probability of repeated wage arrears by nine percentage points. The effect on separations is more modest: affected workers are approximately forty percent more likely to change jobs the following year and eleven percent more likely to experience frequent separations within five years after wage arrears. The effect on future earnings is relatively small and short-lived. Take-home wages decrease by 1 000 RUB compared to unaffected workers and recover within the following year. Analysis of stocks and flows of wage arrears indicates that in the period from 1998 to 2012 on average three quarters of wage debts were repaid. The third chapter picks up the discussion of the nature of wage arrears in Russia. An indirect evidence suggests that sometimes the firms choose to withhold wages despite having the resources to pay and in certain circumstances the employees accept it. The chapter presents a model of wage arrears that is based on worker-firm interactions. Calibration to the Russian data indicates that the parameter values observed in the RLMS dataset are consistent with a stable equilibrium in which an approximately half of the labour force experience late payments. The model predicts average duration of wage arrears of four months. This prediction is consistent with the Russian reality in the late 1990s.

No description available.

The in duplum rule is a rule of Roman-Dutch origin which has been preserved by the South African common law. A useful consumer-protection device, it temporarily ceases interest once arrear interest has reached the unpaid capital. The rule distinguishes between arrear and accrued interest. Arrear interest is interest that has become due but because of non-payment it has accumulated. While accrued interest is also accumulated interest, this type of interest has not become due and payable. The in duplum rule prevents arrear interest from accumulating to more than the unpaid capital amount. This preclusion is only temporary, however, and as soon as the debtor makes payment towards the debt, the interest begins to run again. The in duplum rule has no effect on accrued interest. Thus, when parties agree that the capital amount plus the interest component of the debt will be paid at a future date, without installments by the debtor in the interim, the in duplum rule will have no effect on the total amount owing. The rule has recently been incorporated into the National Credit Bill of 2005. The rule seems to have been codified without due caution to its carefully sculpted common law developments. The courts have over the years cleared misconceptions that the rule prevented any interest from accruing to more than the unpaid capital or that the rule permanently affected the running of interest. The work of the courts has somewhat been neglected in clause 103(5) of the National Credit Bill which appears to include in its interest component more than just interest. This may have a very dramatic effect on the profit element of the risk takers (credit lenders) and may in the long term curb investment in the lending market. The effect of the codified in duplum rule remains to be seen through the actions of the lawmaker, and if the codified form of the rule is accepted into law, the burden will once again lie with the judiciary. / Dissertation (Magister Legum (Private Law))--University of Pretoria, 2007. / Private Law / unrestricted

Fifteen years following the end of the American Civil War, the identity of the Union veteran was in crisis. In 1879 Congress passed the Arrears Act, an immediately expensive pension bill that muddied the public's perception of veterans. Once considered heroes, the former soldiers of the Civil War became drains on the federal budget. At the same time, the membership of the Grand Army of the Republic, a Union veterans' organization, was increasing exponentially, making visible veterans commonplace. No longer was the Union veteran rare and honorable; by the 1880s the veteran was common and expensive. In response to the degradation of veteranhood, some former soldiers felt the blanket term 'veteran' needed to be reconsidered. These men went about creating the identity of "true"veteranhood in an attempt to reclaim the level of status attached to veterans immediately following the Civil War. Not all veterans were accepting of this "true" veteranhood, and actively fought back, forwarding instead a notion of inclusive veteranhood in which all former soldiers were represented. Neither side proved convincing, and the debate only ended in the early twentieth century as Union veterans died off and new veterans took their place. Through this debate, though, we can see the importance and complexity attached to identities, and the ways in which people actively reconsider themselves to cling to these identities in response to changes in their surroundings. / Master of Arts / Following the American Civil War, veterans of the Union army faced numerous threats to their status as heroes, such as the expense of their pension program, and the sheer number of veterans living in America in the post-war period. In response to these threats, a number of former Union soldiers attempted to create a new status group within veteranhood, which they referred to as a “true veteran.” By defining “true” veteranhood with specific requirements, such as an early enlistment date, these veterans hoped to regain their status as saviors of the nation. This status group was contested, however, as the majority of Union veterans battled against this idea of exclusive veteranhood. Though neither side ceded to the other, the public was largely unaccepting of this true/untrue dichotomy, and the “true” veterans ultimately lost the war of public opinion.

Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work. / Los atrasos de las deudas tributarias son un fenómeno frecuente en los Estados y una preocupación que exige reflexionar sobre las diversas variables que los incentivan, ocasionan o que impiden su reducción. El presente trabajo reflexiona sobre algunas de las variables que podrían promover, o cooperar con, la generación de atrasos tributarios y sobre algunos aspectos o atributos del sistema tributario peruano que podrían ayudar a explicar el actual nivel de atraso en la deuda tributaria y, en parte, la alta litigiosidad en el sistema. Los defectos atribuibles a la Administración tributaria para producir el atraso y la litigiosidad no se evaden, pero no forman parte central del trabajo.

Based on in-depth semi-structured interview data from 35 housing professionals, this study examines the question; why do social landlords evict their tenants. Drawing on the work of Pierre Bourdieu this study argues that by examining the relationship between objective and subjective positions, the false antinomy of structure/agency can be dissolved, providing a more heuristic understanding of eviction practices in the social rented housing sector. This relationship is captured in what Bourdieu (2000) calls ‘objectivity of the second order’, that is, the collective conventions, the shared norms and values, and the categories of perception which agents apply to the world. The argument put forward here is that, in order to understand evictions practices in their ‘totality’, it is necessary to move beyond social physics and social phenomenology by constructing, as the object of study, the relation between the two. Using Boltanski and Thevenot’s (1991) ‘economy of worth’ model, (itself a form of frame analysis), it is possible to capture an important aspect of this ‘objectivity of the second order’, via the frames through which housing professionals derive meaning from their work, providing access to an otherwise elusive aspect of qualitative enquiry. This research contributes new insights and analysis in the field of housing studies by adopting a comprehensively theoretical approach, which has not been applied to understanding evictions practices, thereby adding to existing knowledge. It also provides a detailed political sociology of why, despite the apparent contradictions, social landlords evict their tenants.

Diese Arbeit hat zum Ziel, marktunterstützende institutionelle Reformen im Transformationsprozess zu analysieren. Als Einstieg in die Thematik wird die Aufnahme mittel- und osteuropäischer Länder in die Europäische Union mit der zurückliegenden Süderweiterung der Europäischen Gemeinschaft verglichen. Die folgenden Kapitel befassen sich mit der Bedeutung weicher Budgetbeschränkungen in Transformationsökonomien. Zunächst werden anhand von Daten bulgarischer und rumänischer Unternehmen theoretische Erklärungsansätze für weiche Budgetbeschränkungen getestet. Im anschließenden Teil wird analysiert, ob Handelskredite einen Teil der normalen Geschäftspraxis darstellen oder ob Handelskredite starke Handelsverflechtungen zwischen Unternehmen unterstützen und damit die Wahrscheinlichkeit von weichen Budgetbeschränkungen erhöhen können. Im empirischen Teil werden Daten aus Ungarn und Rumänien verwendet, die aus Unternehmensbefragungen stammen. Im letzten Kapitel wird die Unternehmensebene verlassen und mit makroökonomischen Daten gearbeitet. Ziel ist es hier, den Einfluss institutioneller Reformen auf das Wirtschaftswachstum zu testen. / Main objective of this work is to analyse market-supporting institutional reforms in the transition process. In the first part of the dissertation, the upcoming enlargement of the European Union towards the east is compared with the earlier southern enlargement. Research in the following chapters is devoted to the problem of soft budget constraints in transition countries. Firstly, theories on the causes of soft budget constraints are empirically tested. Therefore a panel data set consisting of company account data for Bulgarian and Romanian firms is used. Secondly, firm-level survey data from Hungary and Romania is used to test whether trade credits are just part of normal business practice or whether trade credits are representing a systematic phenomenon supporting soft budget constraints of firms in transition. Thirdly, macroeconomic data is utilised to illustrate the impact of implementing institutional change on economic performance.