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In international trade agreements the term 'hardship' is often used to describe the position when an unexpected event occurs, after a contract has been entered into, which would cause one party to be placed at a severe disadvantage should it perform. Hardship could serve as an impediment which prevents (albeit not objectively) the party from performing. The disadvantaged party might be excused from liability, based on that hardship, for its non–performance. The performance has in that situation become excessively onerous but not impossible in an objective sense. The above situation is also of importance in the application of the CISG. If article 79 of the CISG was designed to deal with cases of impossibility then what are the potential effects of including hardship as an impediment which results in excusing non–performance? The question leads to the interpretation of what the term 'impediment' means and how it was intended to be interpreted in terms of the CISG. The discretion as to the interpretation of article 79 and the inclusion of hardship in its scope of application is left entirely to the courts. The courts usually take into consideration the drafting history of article 79 and other international instruments to guide their discretion. There hasn't been anonymous acceptance of either including or excluding hardship in article 79's sphere of application. This uncertainty does not provide the unification which the CISG seeks to achieve as it creates skepticism as to the ability of the CISG to ensure certainty and to both protect and enforce parties' rights and duties. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2011.

In international trade agreements the term 'hardship' is often used to describe the position when an unexpected event occurs, after a contract has been entered into, which would cause one party to be placed at a severe disadvantage should it perform. Hardship could serve as an impediment which prevents (albeit not objectively) the party from performing. The disadvantaged party might be excused from liability, based on that hardship, for its non–performance. The performance has in that situation become excessively onerous but not impossible in an objective sense. The above situation is also of importance in the application of the CISG. If article 79 of the CISG was designed to deal with cases of impossibility then what are the potential effects of including hardship as an impediment which results in excusing non–performance? The question leads to the interpretation of what the term 'impediment' means and how it was intended to be interpreted in terms of the CISG. The discretion as to the interpretation of article 79 and the inclusion of hardship in its scope of application is left entirely to the courts. The courts usually take into consideration the drafting history of article 79 and other international instruments to guide their discretion. There hasn't been anonymous acceptance of either including or excluding hardship in article 79's sphere of application. This uncertainty does not provide the unification which the CISG seeks to achieve as it creates skepticism as to the ability of the CISG to ensure certainty and to both protect and enforce parties' rights and duties. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2011.

La presente investigación se basa en el tratamiento contable de los ingresos ordinarios derivados de la prestación de servicios, originado por la venta de los paquetes turísticos en las agencias de viaje, nos enfocamos en el reconocimiento indebido de los ingresos ordinarios por no considerar el determinante que es el grado de realización del servicio según lo establecido en las Normas Internacionales de Contabilidad (NIC 18) The present investigation is based on the accounting treatment of the ordinary income derived from the rendering of services, originated by the sale of the tourist packages in the travel agencies, we focus on the undue recognition of the ordinary income for not considering the determinant that is the degree of completion of the service as established in the International Accounting Standards (IAS 18)

Change of circumstances and its effect on a duration of an obligation In particular cases, an unexpected supervening event may substantially affect original equilibrium of a contract, or make the performance for one of the parties much more burdensome, so that it would be greatly unjust to hold the parties to their obligations. In such situations, when the performance of one of the parties has become much more onerous, a conflict may rise between the classical principles of contractual freedom, sanctity of the contract, certainty of the law and pacta sunt servanda, on the one hand, and principle of contractual fairness, equity and good faith on the other. Pacta sunt servanda, principle accepted by most of developed legal systems, determines that obligations which are validly concluded, must be fulfilled, parties are bound by their agreement. In case of change of circumstances, this may lead to situations, when it would be unjust to hold the debtor to the obligation. This makes the topic of the thesis very controversial and polemic. The topic of this thesis is a change of circumstances and its impact on an existing obligation. The aim of the thesis is to focus and describe relevant legal doctrines, institutes, and possible solutions of the problem. Another purpose is to analyze different legislations and...

Background Normal adolescent development often involves sexual activity. Early sexual initiation poses a challenge to health and well-being. In 2015, Tennessee had the 9th highest teen birth rate in the country. The structural, social and economic environments of growth define sexual risk taking, with poverty, Adverse Childhood Experiences (ACEs) religiosity and family structure known to affect adolescent and adult health. This study seeks to explore the effect of these factors on early sexual initiation. Methods A sample of college students taking the introductory psychology course participated in the study through the ETSU SONA system. They completed a self-reported web-based survey inquiring about their family structure growing up (between the ages of 5 and 15), exposure to adverse childhood experiences (ACEs), economic hardship, religious attendance at age 14 and sexual risk behaviors such as age of sexual debut and total lifetime number of sexual partners. Early sexual initiation was defined as having sexual intercourse with the opposite sex before 15 years of age. Of 385 students who completed the survey, final analysis included 352 (91.4%) students who were between ages 18-24. We used descriptive statistics to analyze survey responses. Chi square tests were done to determine the association of these exposures with age at sexual initiation. Bivariate logistic regression was used to explore the impact of the structural, social and economic environments while growing up on age at sexual initiation. All analyses were done on SAS 9.4. Results Of 352 included in the analysis, 239 (67.9%) were females, 264 (72.73%) are Non-Hispanic whites and 314 (89.2%) have never been married. About 60% had at least one ACE and 111 (31.53%) had high economic hardship. Mean age at sexual debut was 16.55 (16.56 for females and 16.53 for males). Only 7.1% had sexual initiation before 15. Based on chi square tests, early sexual initiation was associated with higher ACE scores, no / infrequent religious attendance and ‘not always living with biological or adoptive parents from birth to age 18’. Economic hardship was not associated with early sexual initiation. Bivariate logistic regression showed significantly higher chances of early sexual initiation (before 15 years) with one to three ACEs (P-value= 0.03) and ≥ 4 ACEs (P-value= 0.004). Conclusion The social, structural and economic environment of a child’s growth is a major determinant of sexual risk behaviors. Interventions should be aimed at modifying the environment in which children grow to reduce rates of teen pregnancy and sexually transmitted infections and improve health.

La renégociation du contrat est un mécanisme qui permet de sauvegarder le contrat lorsque celui-ci devient déséquilibré du fait de circonstances nouvelles. Ce déséquilibre, parce qu'il affecte l'une des parties, met en péril la pérennité de la relation. Le droit public l'a depuis longtemps admis. A contrario, le droit privé a toujours refusé d'accueillir la correction du contrat au nom du principe d'intangibilité prévu à l'article 1134 alinéa 1er du Code civil. Sa mise en œuvre ne peut alors résulter que d'une prévision contractuelle. Pourtant, le principe de bonne foi prévu à l'alinéa de ce même texte, ayant pour corolaire l'obligation de coopération et de collaboration, encourage cette reconnaissance. Admettre légalement le droit à la renégociation du contrat devenu déséquilibré ne peut pas être attentatoire aux principes de force obligatoire et de sécurité juridique. Le droit à la renégociation repose sur la liberté contractuelle : les parties doivent pouvoir entrer en renégociation mais elles gardent toute leur liberté quant à l'expression d'une volonté d'adaptation du contrat aux circonstances nouvelles de son exécution. Le droit à la renégociation du contrat doit être un mécanisme d'atténuation de l'intangibilité du contrat. Le droit supranational admet cette théorie : on la retrouve dans de nombreuses dispositions en droit communautaire et en droit international. De même, les projets de réformes nationaux du droit des contrats font tous référence à cette théorie qu'ils accueillent à l'unanimité. Il appartient aujourd'hui au législateur de mettre fin à cette particularité française fondée sur l'arrêt du Canal de Craponne, et accueillir cette théorie afin de redonner toute son efficacité au contrat, qui demeure l'outil fondamental des échanges économiques. / Renegotiation of the contract is a mechanism that allows you to save the contract when it becomes unbalanced due to new circumstances. This imbalance, because it affects one of the parties, jeopardizes the sustainability of the relationship. Public law has long been recognized. By contrast, private law has always refused to accept the correction of the contract on behalf of the principle of inviolability under Article 1134 paragraph 1 of the Civil Code. Its implementation can then result from a contractual forecast. However, the principle of good faith under paragraph of this same text, with the corollary obligation of cooperation and collaboration, encourages recognition.Legally recognize the right to renegotiate the contract become unbalanced can not be detrimental to the principles of binding and legal. The right to renegotiate based on freedom of contract: the parties must enter into renegotiation but they still have their freedom in the expression of a willingness to adapt to the new circumstances of the contract execution. The right to renegotiate the contract must be a mechanism to mitigate the sanctity of the contract.Supranational law admits this theory is found in many of the provisions of Community law and international law. Similarly, the draft national reform of contract law all refer to this theory they host unanimously. It now belongs to the legislature to end this French based on the judgment Canal Craponne, and welcome to this theory in order to restore its effectiveness in the contract, which remains the fundamental tool of the trade.

<p> <p>&nbsp / </p> </p> <p align="left">People with disabilities are a minority group who has suffered disadvantage especially in the workplace. They currently enjoy Constitutional and legislative protection in a democratic South Africa.</p>

<p> <p>&nbsp / </p> </p> <p align="left">People with disabilities are a minority group who has suffered disadvantage especially in the workplace. They currently enjoy Constitutional and legislative protection in a democratic South Africa.</p>

abstract: This study examined poverty, material hardship, financial capability, and quality of life among residents of a subsidized housing complex for seniors and adults with disabilities in Phoenix, Arizona. Respondents (N-25) completed a 42-item questionnaire in March of 2017. Data analysis revealed reports of incomes as low as 200% of the poverty level, difficulty paying for food, medications, recreation, and transportation. The study found a positive correlation between the presence of a disability and obtaining sufficient food. In addition, the results indicated lowered financial literacy, reduced ability to keep up with monthly expenses, and a positive correlation between lower income and inability to come up with $2000 in the event of an unexpected expense. Respondents reported minimal use of non-mainstream financial services; most had checking accounts, while fewer reported savings accounts. Scores on financial literacy questions were low and respondents indicated interest in a financial literacy course. The study also revealed low perceived quality of life among the majority of respondents and a positive relationship with material hardship and lower quality of life scores. Implications include the need for further research within the population. / Dissertation/Thesis / Masters Thesis Social Work 2017