The theme running through this dissertation is intended to prove that the Supreme Court has a role to play in the promotion, enforcement and sustenance of a proper democratic system of government, good governance and fundamental human rights and freedoms in Ghana. The Study would therefore address the role of the Supreme Court in the development of Constitutional Law in Ghana, with particular emphasis on the court's contribution to the underlying concepts of the Fourth Republican Constitution of 1992; the guiding principles of constitutional interpretation and the vexed issue of whether the court should adopt a mechanical and literal approach to the interpretation of the Constitution or adopt a liberal, beneficent and purposive approach. The Supreme Court has asserted in the locus classicus decision: Tuffuor v Attorney-General [1980] GLR 637 that the 1979 Constitution as the supreme law, must be construed as a living political document capable of growth. Is there any evidence now to support that claim? The study shall also investigate the question of the power of the Supreme Court to review legislative and executive action. We shall also examine the role of the Supreme Court in the interpretation and enforcement of the Constitution and Fundamental Human Rights and Freedoms in relation to the rights and obligations of the individual and the State with the view to achieving good governance. The 1992 Constitution itself is founded on the premise that there are limitations to the enjoyment of fundamental human rights and freedoms. What is the extent of such limitations as determined by the Supreme Court? What has been the Supreme Court's contribution to the sustenance of political stability and democratic governance and, especially, in matters relating to coup d'etats and to enforcement of the Constitution itself as distinct from the enforcement of fundamental human rights and freedoms? Has the Supreme Court power to enforce the Constitution and the existing law where there is proven case of injustice and illegality? Has the Supreme Court power to enforce Directive Principles of State Policy as formulated in chapter 6 of the 1992 Ghana Constitution? / Jurisprudence / LL.D.

The constitutionality of affirmative action in terms of section 8 of Act 200 of 1993 is investigated. The study contends that in constitutional interpretation it is permissible to have recourse to ethical precepts as long as these are anchored within the four corners of the Constitution. It is contended that the •equality clause• does not prescribe equality of outcome in favour of substantive equality of opportunity. It is asserted that group-based affirmative action may justifiably be attacked as being unconstitutional; either on the basis that it infringes the nonbeneficiary's equality rights in terms of sections 8(1) and 8(2) or that it falls beyond the constitutional protection afforded to affirmative action in terms of section 8(3). Furthermore, group-based modalities of affirmative action may also not constitute a permissible limitation on the fundamental right to equality, if compared to an individual-based socio-economic affirmative action model. / Jurisprudence / LL. M.

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Made available in DSpace on 2016-04-26T20:24:01Z (GMT). No. of bitstreams: 1 Samuel de Castro Barbosa Melo.pdf: 1155187 bytes, checksum: efc87d22b8f5be99919330b7c937628e (MD5) Previous issue date: 2015-11-27 / Resulting from the study of the structural combination of the legal, political and family systems carried out by the Constitution and based on systems theory by Niklas Luhmann, this investigation examines the applicability of the special protection of the family within the national tax system. In general terms, after identifying the structures of the different systems that coexist in the constitutional sphere, this study analyzes the de-patrimonialization and repersonalization of Family Law before constitutional principles. Going deep into the national tax system, we examined the normative dimensions of the limiting principles of the taxing power. Departing from the study of the doctrine and decisions of international Constitutional Courts, it was sought a new conceptual analysis of the principles of tax equality and ability to pay upon the incidence of the principle established in Article 226, caput, of the 1988 Federal Constitution. Other issues like the doctrinal discussion on the evolution and establishment of fundamental rights in international instruments and in the current Constitution, and the transposition of the overprinciple of human dignity under the tax law will also be addressed. It will be also to brought to light the influence of fundamental human rights under the tax law as well as their application to non-taxation of the existential minimum. This study will then examine the various aspects of the normative content of family s special protection principle: institutional guarantee, constitutional limitation on the power to tax, immunizing norm of the family existential minimum and extra fiscal function. The system of family taxation will be addressed, going further to the examination of the techniques adopted in alien and national law. It will be also analyzed the flaws made by national legislation on the taxation of goods and expenses, essential for family maintenance. Finally, the tax on household income will be considered as a tool to promote it, evidencing its extra fiscal aspect / A partir do estudo do acoplamento estrutural realizado pela Constituição entre os sistemas jurídico, político e familiar, com fundamento na teoria sistêmica de Niklas Luhmann, inicia-se o estudo da aplicabilidade do princípio da proteção especial da família no âmbito do sistema tributário nacional. Em linhas gerais, após identificar as estruturas dos diferentes sistemas que convivem no espaço constitucional, o trabalho analisa a despatrimonalização e a repersonalização do Direito das Famílias perante os princípios constitucionais. Imergindo-se no sistema tributário nacional, o trabalho examina as dimensões normativas dos princípios limitadores do poder de tributar. A partir do estudo da doutrina e de decisões proferidas por Cortes Constitucionais estrangeiras, buscar-se-á nova análise conceitual dos princípios da isonomia tributária e da capacidade contributiva ante a incidência do princípio positivado no artigo 226, caput, da Constituição Federal de 1988. A discussão doutrinária acerca da evolução e da sedimentação dos direitos fundamentais nos diplomas internacionais e na atual Carta Magna e a transposição do sobreprincípio da dignidade da pessoa humana no âmbito do direito tributário também serão abordados. Buscar-se-á trazer a lume a influência dos direitos fundamentais do homem no âmbito do direito tributário, bem como os contornos por eles tracejados em relação à intributabilidade do mínimo existencial. Examinar-se-á o plúrimo conteúdo normativo do princípio da proteção especial da família: garantia institucional, limitação constitucional ao poder de tributar, norma imunizante do mínimo existencial familiar e função extrafiscal. O sistema de tributação das famílias será abordado, avançando-se para o exame das técnicas adotadas no direito alienígena e nacional. Analisar-se-ão os equívocos cometidos pela legislação nacional acerca da tributabilidade dos bens e despesas imprescindíveis para a manutenção da família. Por fim, o imposto sobre a renda das famílias será analisado como instrumento para a sua promoção, evidenciando-se o seu aspecto extrafiscal

Made available in DSpace on 2016-04-26T20:20:58Z (GMT). No. of bitstreams: 1 Priscilla Okamoto.pdf: 566646 bytes, checksum: 457a8c75c7c44548c851a4446443b007 (MD5) Previous issue date: 2012-05-29 / The purpose of this study is to explore the possibility to apply the principle of the retrocession prohibition to some constitutional rules that deal with limitations on the taxing power. In order to accomplish this, first, the principle of retrocession prohibition was explored. Second, the research studied concepts related to the non cumulativity of ICMS, IPI, PIS/Pasep and Cofins, the ability to pay principle, the selectivity of the ICMS and IPI, the tax exemption, the immunity and the suitable tax treatment for the cooperative act. Based on each limitation, this work evaluated if it is possible to use the principle of retrocession prohibition to prevent the repeal of legislation that gives efficacy to these constitutional restrictions. The results have presented evidences that it is appropriate to apply this principle in some situations / Este trabalho tem como objetivo verificar a possibilidade de aplicação do princípio da vedação do retrocesso a algumas normas constitucionais que tratam de limitações ao poder de tributar. Para tanto, em primeiro lugar, foi estudado o princípio da vedação do retrocesso. Em seguida, foram apresentadas noções sobre a não cumulatividade do ICMS, IPI, PIS/Pasep e Cofins, o princípio da capacidade contributiva, a seletividade do ICMS e do IPI, a isenção, a imunidade e o adequado tratamento tributário ao ato cooperativo. Após o estudo de cada uma dessas limitações, foi averiguado se é possível invocar o princípio da vedação do retrocesso para impedir a revogação de legislação que confere eficácia a essas limitações constitucionais. Chegou-se à conclusão que é cabível a aplicação desse princípio em algumas situações

Copyright is conventionally justified as an incentive to produce and disseminate works of authorship. We can justify and theorise copyright more richly, not least because empirical evidence does not support the incentive narrative. Rather than focussing on quantitative matters such as the number of works incentivised and produced, we should consider copyright's qualitative influence on culture. A threshold objection to such an approach is the risk of cultural paternalism. This objection can be overcome. Rather than specifying paternalistic standards of merit for works, we can target the conditions under which their creation and consumption takes place. I argue, firstly, that we should adopt the following high-level principles: (i) that the conditions of creation and consumption of works should be conducive to democratic deliberation (democracy) and (ii) that they should facilitate the development of human capabilities (autonomy). Secondly, I propose that we pursue three mid-level objectives, which are helpful indicia of democracy and autonomy: - a fair and wide distribution of communicative and cultural power (inclusiveness); - diversity in the content and perspectives available to the public (diversity); and - conditions that permit authors and users of works to engage rigorously with the conventions of the media in which they operate (rigour). It is often said that copyright obstructs important qualitative objectives, like freedom of expression, and that we could better pursue these goals by weakening copyright and relying on non-proprietary alternatives. My approach produces a more optimistic, but also more complicated, view of copyright. While copyright's qualitative influence is not optimal, reductions in the strength and scope of copyright sometimes produces conditions and incentive structures that are worse for inclusiveness, diversity and rigour than stronger copyright. For example, both attention and wealth are highly concentrated in networked information economies driven by free sharing of content, and this is bad for diversity or inclusiveness. Online business models, based on surveillance of users' consumption of free works, are corrosive of autonomy and democracy. Merely removing copyright-based restrictions on the sharing of works is not a panacea for copyright's ills. A qualitative theory such as mine equips us to better understand and calibrate more richly the trade-offs involved in copyright policy decisions, and encourages us to treat copyright as part of a broader, qualitatively-oriented information and cultural policy.

Doctor of Philosophy / Radiographic film/screen (F/S) images have a narrow latitude or dynamic range. The film’s ability to record and view all the anatomy within the x-ray field is limited by this narrow dynamic range. The advent of digital radiographic means of storing and displaying radiographic images has improved the ability to record and visualise all of the anatomy. The problem still exists in digital radiography (DR) when radiographic examinations of certain anatomical regions are undertaken. In this work, the value of anatomically shaped radiographic contrast-enhancement masks (RCMs) in improving image contrast and reducing the dynamic range of images in DR was examined. Radiographic contrast-enhancement masks are digital masks that alter the radiographic contrast in DR images. The shape of these masks can be altered by the user. Anatomically shaped RCMs have been modelled on tissue compensation filters (TCFs) commonly used in F/S radiographic examinations. The prime purpose of a TCF is to reduce the dynamic range of photons reaching the image receptor and hence improve radiographic contrast in the resultant image. RCMs affect the dynamic range of the image rather than the energy source of the image, that of the x-ray photons. The research consisted of three distinct phases. The first phase was to examine physical TCFs and their effects on F/S radiographic images. Physical TCFs are used in radiographic F/S examinations to attenuate the x-ray beam to compensate for varying patient tissue thicknesses and/or densities. The effect of the TCF is to reduce resultant radiographic optical density variations in the image, allowing the viewer to observe a range of densities within the image which would otherwise not be visualised. Physical TCFs are commonly aluminium- or lead-based materials that attenuate the x-ray beam. A TCF has varying physical thickness to differentially attenuate the iii beam and is shaped for specific anatomical situations. During this project, various commonly used physical TCFs were examined. Measurements of size and thickness were made. Characteristics of linear attenuation coefficients and half-value thicknesses were delineated for various TCF materials and at various energies. The second phase of the research was to model the physical TCFs in a digital environment and apply the RCMs to DR images. The digital RCMs were created with similar characteristics to mimic the shapes to the physical TCFs. The RCM characteristics can be adjusted by the viewer of the image to suit the anatomy being imaged. Anatomically shaped RCMs were designed to assist in overcoming a limitation when viewing digital radiographic images, that of the dynamic range of the image. Anatomically shaped RCMs differ from other means of controlling the dynamic range of a digital radiographic image. It has been shown that RCMs can reduce the range of optical densities within images with a large dynamic range, to facilitate visualisation of all anatomy within the image. Physical TCFs are used within a specific range of radiographic F/S examinations. Digital radiographic images from this range of examinations were collected from various clinical radiological centres. Anatomically shaped RCMs were applied to the images to improve radiographic contrast of the images. The third phase of the research was to ascertain the benefits of the use of RCMs. Various other methods are currently in use to reduce the dynamic range of digital radiographic images. It is generally accepted that these methods also introduce noise into the image and hence reduce image quality. Quantitative comparisons of noise within the image were undertaken. The anatomically shaped RCMs introduced less noise than current methods designed to reduce the dynamic range of digital radiographic images. It was shown that RCM methods do not affect image quality. Radiographers make subjective assessment of digital radiographic image quality as part of their professional practice. To assess the subjective quality of images enhanced with anatomically shaped RCMs, a survey of radiographers and other iv qualified people was undertaken to ascertain any improvement in RCM-modified images compared to the original images. Participants were provided with eight pairs of image to compare. Questions were asked in the survey as to which image had the better range of optical densities; in which image the anatomy was easiest to visualise; which image had the simplest contrast and density manipulation for optimal visualisation; and which image had the overall highest image quality. Responses from 123 participants were received and analysed. The statistical analysis showed a higher preference by radiographers for the digital radiographic images in which the RCMs had been applied. Comparisons were made between anatomical regions and between patient-related factors of size, age and whether pathology was present in the image or not. The conclusion was drawn that digital RCMs correctly applied to digital radiographic images decrease the dynamic range of the image, allowing the entire anatomy to be visualised in one image. Radiographic contrast in the image can be maximised whilst maintaining image quality. Using RCMs in some digital radiographic examinations, radiographers will be able to present optimised images to referring clinicians. It is envisaged that correctly applied RCMs in certain radiographic examinations will enhance radiographic image quality and possibly lead to improved diagnosis from these images.

Doctor of Philosophy / Radiographic film/screen (F/S) images have a narrow latitude or dynamic range. The film’s ability to record and view all the anatomy within the x-ray field is limited by this narrow dynamic range. The advent of digital radiographic means of storing and displaying radiographic images has improved the ability to record and visualise all of the anatomy. The problem still exists in digital radiography (DR) when radiographic examinations of certain anatomical regions are undertaken. In this work, the value of anatomically shaped radiographic contrast-enhancement masks (RCMs) in improving image contrast and reducing the dynamic range of images in DR was examined. Radiographic contrast-enhancement masks are digital masks that alter the radiographic contrast in DR images. The shape of these masks can be altered by the user. Anatomically shaped RCMs have been modelled on tissue compensation filters (TCFs) commonly used in F/S radiographic examinations. The prime purpose of a TCF is to reduce the dynamic range of photons reaching the image receptor and hence improve radiographic contrast in the resultant image. RCMs affect the dynamic range of the image rather than the energy source of the image, that of the x-ray photons. The research consisted of three distinct phases. The first phase was to examine physical TCFs and their effects on F/S radiographic images. Physical TCFs are used in radiographic F/S examinations to attenuate the x-ray beam to compensate for varying patient tissue thicknesses and/or densities. The effect of the TCF is to reduce resultant radiographic optical density variations in the image, allowing the viewer to observe a range of densities within the image which would otherwise not be visualised. Physical TCFs are commonly aluminium- or lead-based materials that attenuate the x-ray beam. A TCF has varying physical thickness to differentially attenuate the iii beam and is shaped for specific anatomical situations. During this project, various commonly used physical TCFs were examined. Measurements of size and thickness were made. Characteristics of linear attenuation coefficients and half-value thicknesses were delineated for various TCF materials and at various energies. The second phase of the research was to model the physical TCFs in a digital environment and apply the RCMs to DR images. The digital RCMs were created with similar characteristics to mimic the shapes to the physical TCFs. The RCM characteristics can be adjusted by the viewer of the image to suit the anatomy being imaged. Anatomically shaped RCMs were designed to assist in overcoming a limitation when viewing digital radiographic images, that of the dynamic range of the image. Anatomically shaped RCMs differ from other means of controlling the dynamic range of a digital radiographic image. It has been shown that RCMs can reduce the range of optical densities within images with a large dynamic range, to facilitate visualisation of all anatomy within the image. Physical TCFs are used within a specific range of radiographic F/S examinations. Digital radiographic images from this range of examinations were collected from various clinical radiological centres. Anatomically shaped RCMs were applied to the images to improve radiographic contrast of the images. The third phase of the research was to ascertain the benefits of the use of RCMs. Various other methods are currently in use to reduce the dynamic range of digital radiographic images. It is generally accepted that these methods also introduce noise into the image and hence reduce image quality. Quantitative comparisons of noise within the image were undertaken. The anatomically shaped RCMs introduced less noise than current methods designed to reduce the dynamic range of digital radiographic images. It was shown that RCM methods do not affect image quality. Radiographers make subjective assessment of digital radiographic image quality as part of their professional practice. To assess the subjective quality of images enhanced with anatomically shaped RCMs, a survey of radiographers and other iv qualified people was undertaken to ascertain any improvement in RCM-modified images compared to the original images. Participants were provided with eight pairs of image to compare. Questions were asked in the survey as to which image had the better range of optical densities; in which image the anatomy was easiest to visualise; which image had the simplest contrast and density manipulation for optimal visualisation; and which image had the overall highest image quality. Responses from 123 participants were received and analysed. The statistical analysis showed a higher preference by radiographers for the digital radiographic images in which the RCMs had been applied. Comparisons were made between anatomical regions and between patient-related factors of size, age and whether pathology was present in the image or not. The conclusion was drawn that digital RCMs correctly applied to digital radiographic images decrease the dynamic range of the image, allowing the entire anatomy to be visualised in one image. Radiographic contrast in the image can be maximised whilst maintaining image quality. Using RCMs in some digital radiographic examinations, radiographers will be able to present optimised images to referring clinicians. It is envisaged that correctly applied RCMs in certain radiographic examinations will enhance radiographic image quality and possibly lead to improved diagnosis from these images.

The theme running through this dissertation is intended to prove that the Supreme Court has a role to play in the promotion, enforcement and sustenance of a proper democratic system of government, good governance and fundamental human rights and freedoms in Ghana. The Study would therefore address the role of the Supreme Court in the development of Constitutional Law in Ghana, with particular emphasis on the court's contribution to the underlying concepts of the Fourth Republican Constitution of 1992; the guiding principles of constitutional interpretation and the vexed issue of whether the court should adopt a mechanical and literal approach to the interpretation of the Constitution or adopt a liberal, beneficent and purposive approach. The Supreme Court has asserted in the locus classicus decision: Tuffuor v Attorney-General [1980] GLR 637 that the 1979 Constitution as the supreme law, must be construed as a living political document capable of growth. Is there any evidence now to support that claim? The study shall also investigate the question of the power of the Supreme Court to review legislative and executive action. We shall also examine the role of the Supreme Court in the interpretation and enforcement of the Constitution and Fundamental Human Rights and Freedoms in relation to the rights and obligations of the individual and the State with the view to achieving good governance. The 1992 Constitution itself is founded on the premise that there are limitations to the enjoyment of fundamental human rights and freedoms. What is the extent of such limitations as determined by the Supreme Court? What has been the Supreme Court's contribution to the sustenance of political stability and democratic governance and, especially, in matters relating to coup d'etats and to enforcement of the Constitution itself as distinct from the enforcement of fundamental human rights and freedoms? Has the Supreme Court power to enforce the Constitution and the existing law where there is proven case of injustice and illegality? Has the Supreme Court power to enforce Directive Principles of State Policy as formulated in chapter 6 of the 1992 Ghana Constitution? / Jurisprudence / LL.D.

The constitutionality of affirmative action in terms of section 8 of Act 200 of 1993 is investigated. The study contends that in constitutional interpretation it is permissible to have recourse to ethical precepts as long as these are anchored within the four corners of the Constitution. It is contended that the •equality clause• does not prescribe equality of outcome in favour of substantive equality of opportunity. It is asserted that group-based affirmative action may justifiably be attacked as being unconstitutional; either on the basis that it infringes the nonbeneficiary's equality rights in terms of sections 8(1) and 8(2) or that it falls beyond the constitutional protection afforded to affirmative action in terms of section 8(3). Furthermore, group-based modalities of affirmative action may also not constitute a permissible limitation on the fundamental right to equality, if compared to an individual-based socio-economic affirmative action model. / Jurisprudence / LL. M.