The main subject of this thesis is the exceptions in documentary credits in English law. The exceptions were established during the development of the documentary credits system to solve drawbacks of the payment means caused by its distinctive feature of autonomy. A rationale of the research is the current decline of the market share of documentary credits as a recognized means of settlement in international trade. This thesis aims to explore an appropriate and efficient way to apply certain necessary exceptions in documentary credits system. And hopefully, the current high rate of the rejection of the documents by banks by relying on the strict compliance principle can be decreased by the improving of the application of exceptions in documentary credits. The research centres primary the application of the exceptions in English law. An early study of the original development of the fraud exception will cover both English and American authorities. Because there is no statute law in English law to regulate the exceptions in documentary credits, the thesis will analyse the exceptions mostly through the case law. The main exceptions analysed in the thesis are the fraud rule, the illegality exception and the nullity exception. The application pattern for the three exceptions will be worked out respectively; the specific application of the injunction rules in applying the fraud rule will be concluded during the analysis of the fraud rule; some common features in the application among the exceptions will also be summarized in the thesis. An effort is made to suggest a prospective development of exceptions, which is in consistent with the autonomy principle. And as the necessary exceptions are applied efficiently, the disputes existing in documentary credits system currently may be settled without the appliance of any explanatory rules.

Thesis (Ph. D.)--University of Texas at Austin, 2000. / Vita. Includes bibliographical references (leaves 142-151). Available also in a digital version from Dissertation Abstracts.

In 1997 the Arizona legislature passed a public education tax credit bill that allowed state income tax payers a dollar-for-dollar tax credit for donations to public schools for extracurricular activities and character education programs. In the haste to get the bill passed there was no time for legislative review, staff analysis, or public scrutiny on the potential impact of the proposed bill. There should have been concern raised on whether the public education tax credit bill would result in an equitable distribution funds given that it was unlikely low-income families would participate, there was no guarantee that middle and upper-income families would designate their contributions to the neediest schools, and state law prohibited any redistribution of funds by school districts.This study quantitatively examined the distribution of education tax credit revenues in terms of student poverty/wealth among unified public school districts in Arizona over a three year time span. The relationship between per pupil education tax credit revenues and the percentage of students eligible for the free/reduced meal program was tested and measured among 92 unified public school districts using correlation and regression analysis for 2005, 2006, and 2007. By statistically examining the distribution of per pupil education tax credit revenues in terms of student poverty/wealth among unified public school districts in a time-series manner, the study aimed to determine if the public education tax credit program in Arizona had resulted in an equitable distribution of funds.The results of the study yielded the following findings. One, there was a strong negative association between the two variables of interest (r = -.58, p < .001). Two, the relationship between variables could be predicated (Y = -93.366x + 81.3) and the linear relationship between variables was statistically reliable (.33). Three, there was a negative beta weight (b = -93.366x) indicating that as a school district's percentage of the free/reduced meal program increased by one percentage point, the per pupil education tax credit decreased by 93 cents. This suggested that unified school districts with higher percentages of students eligible for the free/reduced meal program received lower per pupil education tax credit revenues.

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Thesis (Ph. D.)--University of Wisconsin--Madison, 1983. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 122-125).

In this thesis I investigate whether two clear and simple indicators, dividends and franking credits, provide users with useful information to assess earnings persistence. Persistence is an important attribute of earnings (Dechow and Schrand 2004). I argue and show earnings persistence is a function of firm life-cycle. Firms can generally be divided into three life stages: establishing profitability, sustainable profitability and declining profitability. Using a simple one-period persistence model I demonstrate that dividends and higher franking credits identify firms in the different stages of the life-cycle. Dividends provide an inherent signal of firms that are in the mature phase of the life-cycle, and hence provide information about earnings persistence. I show firms that pay dividends have persistent profits and losses that reverse. However dividend paying firms are not homogenous. Firms that pay franked dividends have significantly more persistent earnings than firms that pay unfranked dividends. Consistent with higher franking credits identifying more mature firms, fully franked dividend paying firms have significantly less persistent losses than partially franked dividend paying firms. Importantly, my primary results provide an alternative explanation to Hanlon (2005) and add to our understanding of the accrual anomaly. Both Hanlon and my study investigate the informativeness of tax on earnings persistence. I demonstrate that firms that have large differences between the level of franking and accounting income (i.e., pay unfranked dividends while reporting a profit) have large book-tax differences. Such differences in tax and accounting income are a function of the firm life-cycle. Large book-tax differences are not necessarily the result of opportunism (or earnings management). Thus firms with large book-tax differences are typically establishing profitability or entering the declining phase. These firms have less persistence profits, accruals and cash flows than firms with small book-tax differences. I conclude the accrual anomaly is a function of inherent firm characteristics associated with different phases of the life-cycle rather than being a function of earnings management.

Much of the existing academic discourse surrounding opening title sequences suggests that they function primarily by providing viewers with information concerning a program’s characters, settings, genre and themes. Such accounts seemingly fail to recognize more nuanced concurrent functions. Utilizing the concept of paratexts originally proposed by Gerard Genette in combination with a neoformalist approach to analysis, this project identifies patterns, narrative components, stylistic elements and various industrial and authorial characteristics within the field of American televisual opening title sequences in order to explore some of these underlying concomitant functions, and classify the segments that perform them accordingly.

Ninety students in an introductory psychology course were each assigned to one of three matched groups, which were levels of multiple-baseline format. For each level, a simple within subjects reversal design was used, in which points were awarded for participation in study sessions during a nine-day, two-week period, preceded and followed by periods when reinforcement was not available. Participation was defined as studying for at least 15 minutes and then completing and scoring the daily quiz in study session. Of the 90 students, only 61 picked up instruction sheets, and of these 27 actually participated in one or more study sessions. The two most significant findings were that course credit points did reinforce participation in study sessions, which was shown by a clear reversal (a return to no participation when points were withdrawn), and that significantly more top than bottom students participated in study sessions (p<.05). No significant sex differences were found.