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This study has presented a comprehensive overview of the effective use of development impact fees in Indiana. After examining four communities currently using park impact fees, it was determined that these communities had been successful in shifting a portion of the burden of capital improvements required by new development from the public sector to the developers themselves. From these results, it was determined that the use of development impact fees is indeed a worthwhile endeavor in Indiana. Also, a decision tree was devised to aid community officials in deciding whether or not impact fees are appropriate for their community. / Department of Urban Planning

This thesis uses a theoretical model to consider whether plaintiffs paying lawyers on a contingent fee basis receive smaller payoffs than those retaining lawyers on an hourly basis. This is the view in England, where contingent fees are illegal. It is also a view recognised in America, where contingent fees are legal and commonly used in some areas of law. The issue revolves around whether contingent fee lawyers will settle cases too soon for their clients to receive a substantial settlement offer. In an incomplete information, multiperiod bargaining model of personal injury litigation, we show that this need not be true: even if lawyers are self-interested, plaintiffs can receive higher payoffs under contingent fees than under hourly ones. Considerable ambiguity surrounds plaintiffs' preferred fee arrangement and the speed at which any settlement occurs under the different fee contracts. The most crucial role in this comparison is played by the distribution of legal expenses between plaintiffs and their lawyers. Our model therefore confirms the payoff ambiguity found in previous literature while being the first to address the settlement timing issue. It also suggests that the issue of how different fee arrangements affect the plaintiff in litigation is somewhat more complicated than policy debates on both sides of the Atlantic have implied.

Thesis (doctoral)--Universität Göttingen, 1968. / Includes bibliographical references (p. 229-251).

Thesis (doctoral)--Universität zu Köln, 1973. / Includes bibliographical references (p. v-xi).

Thesis (J.C.D.)--Catholic University of America, 1930. / "Biographical note." Bibliography: p. v-viii.

Thesis (Ph. D.)--Florida State University, 2005. / Advisor: Keith Ihlanfeldt, Florida State University, College of Social Sciences, Dept. of Economics. Title and description from dissertation home page (viewed Jan. 24, 2006). Document formatted into pages; contains x, 158 pages. Includes bibliographical references.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1954. / Typescript. Vita. Includes bibliographical references (leaves 132-135).

The strict and narrow scope of the general deduction formula may result in taxpayers being denied deductions for business expenditure, which are clearly and legitimately incurred in the course of operating their businesses, which in turn will result in an increase in tax costs, an important component of business costs. Although audit fees often fail the deductibility test, in general they are regarded by taxpayers as automatically deductible despite the fact that such fees were not incurred in the production of income. The deductibility of audit fees reached the High Court recently for the first time in the MTN case. It was argued by the South African Revenue Service (SARS) in this case that audit fees should never been allowed as a deduction because the role of an auditor does not relate to the production of income and that an auditor’s duty is restricted to verification of financial information ex post facto for the benefit of investors, creditors and other users of the financial information. The Court held that statutory audit fees should be deductible relying on the basis of the time spent during the audit in verifying deductible and non-deductible income. It is concluded by the author that law which creates uncertainty needs to be updated in keeping with the Government’s intention of creating a business environment in order to promote commerce and entrepreneurship. It is therefore proposed that all audit fees relating to statutory audits should be declared as a specific statutory deduction to ensure legal certainty.

Adult educators acknowledge that one of their greatest challenges is to develop strategies that increase participation by members of the lower socio-economic groups in adult education programs. To develop such strategies adult education researchers must systematically modify or remove barriers to participation and study the resulting effects. A frequently named barrier to participation is cost. Knowledge concerning the impact of fees on enrollment and attendance is incomplete. Consequently this study examined the extent to which socio-economic and motivational variables interacted to determine enrollment and attendance behavior when fees were modified for leisure-oriented adult education courses. Three hypotheses were tested. 1. There are significant differences in the social, economic, demographic, or motivational characteristics of participants enrolled in fee and non-fee courses. 2. There is a significant difference in the number of participants enrolled in fee and non-fee courses. 3. There is a significant difference in the attendance behavior of participants enrolled in fee and non-fee courses. This was essentially a correlational study but it had characteristics of a quasi-experimental design. However, unlike a quasi-experimental design which sometimes involves random assignment of subjects to treatment groups, this study involved random assignment of courses to a fee and non-fee condition. Seven hundred and twenty-one adults enrolled in one of 51 leisure-oriented courses offered at Guildford Park and Cloverdale Community Schools in Surrey. On the second session of each course proctors administered two questionnaires: the E.P.S. (Boshier, 1971) and a socio-economic/ demographic questionnaire. A daily attendance record was maintained for each course. The data was analyzed using a variety of univariate, bivariate, and multivariate statistical techniques suited to the analysis of nominal, interval, ordinal, and dichotomous data. The results supported the following conclusions. There did not appear to be an important overall difference between the socio-economic and motivational characteristics of participants in fee and non-fee courses. The overall differences were of little administrative value in the determination of whether different fee strategies attracted participants with different individual characteristics. Removal of the registration fee did not appear to result in greater participation by members of the lower socio-economic groups, as compared to their participation in fee courses. Removal of the fee appeared to benefit the traditional 'middle-class' participants, but did little to attract the traditional non-participant—members of the lower socio-economic, groups. It appeared that the absence of a fee was a powerful inducement which increased gross enrollment. Both socio-economic and motivational variables influenced enrollment behavior; however, no single variable accounted for large amounts of variance in fee status. Socioeconomic variables accounted for more of the fee status variance than did motivational variables. Attendance in fee courses was significantly better than attendance in non-fee courses. The findings confirmed that both socio-economic and motivational variables accounted for differences in attendance behavior. Individuals with the most education, higher personal and family incomes, more dependants, and previous participation in adult education programs had the best attendance. Socio-economic variables accounted for more variance in attendance behavior than did motivational variables. However, motivational variables were more powerful predictors of attendance behavior than they were of enrollment behavior. Removal of the registration fee can be a powerful tool to increase enrollment of the traditional participant. However, this study confirmed that both enrollment and attendance behaviors are complex phenomena stemming from multivariate origins. It appears that attempts to increase participation by members of lower socio-economic groups will require more than providing 'entitlement1. The results support the conclusion that personal and environmental variables which impel or inhibit participation must be modified if members of all socioeconomic groups are to benefit from participation in leisure-oriented adult education programs. / Education, Faculty of / Educational Studies (EDST), Department of / Graduate