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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Has Part IVA of the Income Tax Assessment Act 1936 (Cth) overcome the problems with the operation of section 260?

Prasarasatya, Sanya, n/a January 1998 (has links)
n/a
2

Environmental impact assessment and the promise of eco-pragmatism : a consideration of the Canadian Environmental Assessment Act

Sandgathe, Tracey Layne January 2007 (has links)
Because of the potential for development to have negative environmental impacts, one of the most important questions addressed by environmental law and policy is whether and how to allow development to proceed. In Canada this question is answered primarily through environmental impact assessment ("EIA"). At the federal level, EIAs are required under the Canadian Environmental Assessment Act, S.C. 1992, c. 37 ("CEAA") for certain types of proposed projects and activities. Although CEAA's purposes include fostering both a healthy environment and economy, the Act does not provide any instruction on how to balance or choose between these goals in situations where both goals cannot be served. In 1999 Professor Daniel Farber developed a methodology he refers to as 'eco-pragmatism' in an attempt to create a means by which society's competing (and often contrary) values can be balanced and satisfactory trade-offs arrived at. In this thesis the differences between CEAA and eco-pragmatism are explored and consideration is given to whether eco-pragmatism might assist in resolving the value conflicts that often characterize EIAs. Of particular interest is whether Farber's approach might improve the CEAA framework and assist CEAA decision-makers in determining whether proposed projects should be approved. It is argued that although eco-pragmatism is useful, it is not adequate if the ultimate goal is environmental protection that is sustainable into the future. Both CEAA and eco-pragmatism focus on the mitigation of negative environmental effects, rather than on achieving long-term environmental gains or observing a minimum environmental standard. Accordingly, both arguably have the effect of slowing the erosion of environmental quality, but each fails to observe some sort of environmental 'bottom line' that would impose an ultimate limit on negative impact. It is suggested that an ultimate limit is a necessary (albeit difficult) element of environmental law. / Law, Peter A. Allard School of / Graduate
3

À travers les expériences canadiennes en matière d’industries minières, les leçons à tirer pour Madagascar pour bâtir une croissance économique sans grande répercussion sur l’environnement

Randrianarison, Hanitra Michele 04 1900 (has links)
No description available.
4

我國環境影響評估法之公民訴訟法制檢討 –由環境影響評估制度之功能出發 / A review of the citizen suit in Environmental Impact Assessment Act of Taiwan: perspective from the function of the system

王凌亞, Wang, Ling Ya Unknown Date (has links)
環境影響評估法公民訴訟條款的解釋與操作在我國訴訟實務中已發展十餘年,文獻上亦多有討論。但是在觀察過我國環評案件的公民訴訟判決,尤其是近幾年頗受矚目的美麗灣度假村案,就可知道縱使環保團體與周圍居民以公民訴訟取得勝訴判決,後續仍不斷產生撤銷訴訟的現象,代表開發案件之核心爭議並未被終局解決。另外,經由比較美國公民訴訟的起源與發展,就會發現我國公民訴訟制定在環評法中是一項有問題的立法。在美國制度原型中公民訴訟條款並非搭配環評制度運作,而我國將兩者結合,似乎並未釐清其中制度目的的差異。 本文欲從環評法的原理原則,也就是以風險管理與預防原則為基礎,說明環評法在環境法規中之角色與作用。並透過介紹美國、德國與中國的環評制度與相關訴訟制度,如美國的公民訴訟、德國的團體訴訟與中國的公益訴訟,進而釐清公民訴訟真正的制度目的,與探討監督環評制度的正確模式。最後再回到我國法,分析環評法與公民訴訟條款與整理訴訟實務案件,了解我國目前環評法公民訴訟條款的操作現況,並提出批評與檢討。 就結論而言,本文認為環評制度做為風險管理中之風險評估與預防原則之體現,不應以公民訴訟為司法監督管道。公民訴訟僅應用在監督風險管理決定之開發案件,規避環評與環評審查有瑕疵之案件都應遵循傳統行政訴訟,對開發許可提出撤銷訴訟,以達成紛爭一次解決並減少人民訟累。 / Citizen suit in Environmental Impact Assessment Act (hereinafter EIAA) in Taiwan has been developed and discussed over ten years. By the analysis of the relative cases, several issues in our citizen suit legislation would be discovered. Especially in the case of Beautiful Bay Resort, which was once the focus of public attention , the problem of the citizen suit in EIAA was been highlighted that the main issue wasn’t been solved, even though the environmental group won this citizen suit. Another problem is that compare to american legislation, the combination of EIAA and citizen suit clause is inappropriate because these two systems are established on different legal theories. In the thesis, the basic theories of the EIAA, that is, the risk management system and precautionary principle, would be illustrated at first. Then the american, german and chinese relative legal systems would be introduced in the second session in order to clarify the real purpose of the citizen suit and environmental impact assessment. In the third session, the citizen suit clause and the cases in EIAA in Taiwan would be explained. In conclusion, the opinion in this thesis is that the citizen suit could only be applied to the case in which the risk management decision has been made. Otherwise people should institute the revocation of administrative action to avoid the litigation diseconomy.
5

A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom

Ssennyonjo, Peter 07 1900 (has links)
This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / Taxation / M. Phil. (Accounting Sciences)
6

A comparative study of tax incentives for small businesses in South Africa, Australia, India and the United Kingdom

Ssennyonjo, Peter 07 1900 (has links)
This study discusses South Africa’s tax incentives for small businesses and identifies shortcomings and areas of concern within the tax incentive regimes. A comparison of small business tax incentives provided by Australia, India, and the United Kingdom is made with South Africa’s small business tax incentives to identify similarities and differences, and new lessons are learned from the approaches of other countries. As a result of the comparison with the tax dispensations available to small businesses in other countries, the study recommends additional tax incentives that could be implemented by South Africa. Only those tax incentives that are available in other countries but not in South Africa that were deemed worthwhile were recommended to be introduced in the Republic. Recommendations were also made based on the gaps identified in South Africa’s small business tax incentives. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

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