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การจัดเก็บภาษีธุรกิจเฉพาะ : กรณีศึกษาการขายอสังหาริมทรัพย์เป็นทางค้า หรือหากำไรที่ไม่มีการจดทะเบียนสิทธิและนิติกรรม, รพีพร จงใจ Jan 2019

การจัดเก็บภาษีธุรกิจเฉพาะ : กรณีศึกษาการขายอสังหาริมทรัพย์เป็นทางค้า หรือหากำไรที่ไม่มีการจดทะเบียนสิทธิและนิติกรรม, รพีพร จงใจ

Chulalongkorn University Theses and Dissertations (Chula ETD)

การประกอบกิจการขายอสังหาริมทรัพย์เป็นทางค้าหรือหากําไร เป็นกิจการที่อยู่ภายใต้บังคับของภาษีธุรกิจเฉพาะ ซึ่งการขายอสังหาริมทรัพย์เป็นทางค้าหรือหากําไรที่มีลักษณะตามมาตรา91/2 (6) แห่งประมวลรัษฎากรประกอบกับมาตรา 4 แห่งพระราชกฤษฎีกา ออกตามความในประมวลรัษฎากร ว่าด้วยการขายอสังหาริมทรัพย์เป็นทางค้าหรือหากําไร (ฉบับที่ 342) พ.ศ. 2541จะต้องเสียภาษีธุรกิจเฉพาะในอัตราร้อยละ 3.3 ของรายรับก่อนหักรายจ่ายใด ๆ เฉพาะกรณีที่มีการจดทะเบียนสิทธิและนิติกรรมเกี่ยวกับอสังหาริมทรัพย์ต่อพนักงานเจ้าหน้าที่ ณ สํานักงานที่ดิน โดยความรับผิดในการเสียภาษีธุรกิจเฉพาะจะเกิดในขณะจดทะเบียนสิทธิและนิติกรรมดังกล่าว ซึ่งกรมที่ดินมีหน้าที่ในการจัดเก็บภาษีจากการขายอสังหาริมทรัพย์เป็นทางค้าหรือหากําไรแทนกรมสรรพากรจากการจัดเก็บภาษีธุรกิจเฉพาะข้างต้น จึงทําให้การประกอบกิจการขายอสังหาริมทรัพย์เป็น ทางค้าหรือหากําไรที่ไม่มีการจดทะเบียนสิทธิและนิติกรรมต่อพนักงานเจ้าหน้าที่ ณ สํานักงานที่ดินไม่อยู่ในบังคับต้องเสียภาษีธุรกิจเฉพาะ ยกตัวอย่างเช่น การตกลงยกสิ่งปลูกสร้างให้แก่เจ้าของที่ดินตามสัญญาต่างตอบแทนพิเศษยิ่งกว่าสัญญาเช่าธรรมดา การขายที่ดินตามหนังสือแจ้งการครอบครอง(ส.ค.1) การขายที่ดินโดยระบุในสัญญาซื้อขายว่าขายเฉพาะที่ดินหรือขายที่ดินเปล่าไม่รวมสิ่งปลูกสร้างและมีการขายสิ่งปลูกสร้างในภายหลัง หรือการขายหุ้นในบริษัทที่ถือครองอสังหาริมทรัพย์เป็นต้น เมื่อไม่สามารถจัดเก็บภาษีธุรกิจเฉพาะจากการขายอสังหาริมทรัพย์เป็นทางค้าหรือหากําไรได้ในทุกกรณี เพราะการให้ความสําคัญกับรูปแบบทางทะเบียน จึงทําให้เกิดการจัดเก็บภาษีที่ไม่เป็นธรรม ทําให้เกิดช่องว่างในการหลบหลีกหรือเลี่ยงภาษี และทําให้รัฐสูญเสียรายได้ จึงไม่ควรกําหนดความรับผิดในการเสียภาษีธุรกิจเฉพาะไว้กับการจดทะเบียนสิทธิและนิติกรรม เพื่อให้การจัดเก็บภาษีธุรกิจเฉพาะจากกขายอสังหาริมทรัพย์เป็นทางค้าหรือหากําไรได้ครอบคลุมในทุกกรณี

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แนวทางการกำหนดหลักเกณฑ์การพิจารณามูลค่าของสิทธิประโยชน์เนื่องจาก การจ้างแรงงานเพื่อวัตถุประสงค์ในการจัดเก็บภาษี : กรณีศึกษาประโยชน์เกื้อกูลเพื่ออำนวยความสะดวกในการปฏิบัติงาน, กิตติลักษณ์ นิ่มเชื้อ Jan 2019

แนวทางการกำหนดหลักเกณฑ์การพิจารณามูลค่าของสิทธิประโยชน์เนื่องจาก การจ้างแรงงานเพื่อวัตถุประสงค์ในการจัดเก็บภาษี : กรณีศึกษาประโยชน์เกื้อกูลเพื่ออำนวยความสะดวกในการปฏิบัติงาน, กิตติลักษณ์ นิ่มเชื้อ

Chulalongkorn University Theses and Dissertations (Chula ETD)

รายงานเอกัตศึกษาฉบับนี้ มีวัตถุประสงค์ในการศึกษาแนวทางในการกำหนดหลักเกณฑ์การพิจารณามูลค่าของสิทธิประโยชน์เนื่องจากการจ้างแรงงาน กรณีประโยชน์เกื้อกูล ซึ่งประเทศไทยยังไม่มีหลักเกณฑ์ในการพิจารณา เนื่องจาก "เงินได้พีงประเมิน" ตาม มาตรา 39 แห่งประมวลรัษฎากรหมายความรวมถึง ประโยชน์อย่างอื่นที่ได้รับซึ่งอาจคิดคำนวณได้เป็นเงิน ดังนั้น ในกรณีที่ได้รับ "ประโยชน์ใดๆ บรรดาที่ได้เนื่องจากการจ้างแรงงาน" ตาม มาตรา 40 (1) แห่งประมวลรัษฎากร อันถือเป็นเงินได้พึงประเมินได้นั้น ประโยชน์ดังกล่าวจะต้องคิดคำนวณเป็นเงินได้ ผลการศึกษาพบว่า สหราชอาณาจักรมีการกำหนดนิยามความหมายและข้อยกเว้นต่างๆ เกี่ยวกับประโยชน์เนื่องจากการจ้างแรงงานไว้อย่างชัดแจ้งใน Income Tax (Earning and Pensions) Act 2003 และมีการกำหนดหลักเกณฑ์ในการพิจารณามูลค่าเพื่อวัตถุประสงค์ในการจัดเก็บภาษี รายงานเอกัตศึกษาฉบับนี้ จึงจัดทำขึ้นเพื่อประโยชน์ในการพัฒนาหลักเกณฑ์การกำหนดขอบเขตและการพิจารณามูลค่าของสิทธิประโยชน์เนื่องจากการจ้างแรงงาน ตาม มาตรา 40 (1) ให้สอดคล้องกับความหมายของเงินได้พึงประเมิน ตาม มาตรา 39 แห่งประมวลรัษฎากร

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Belonging While Black At Lake Merritt: The Black Spatial Imaginary And Place-Making In Oakland, Ca, Betel Solomon Tesfamariam Jan 2019

Belonging While Black At Lake Merritt: The Black Spatial Imaginary And Place-Making In Oakland, Ca, Betel Solomon Tesfamariam

Pomona Senior Theses

This thesis aims to demonstrate how the processes of gentrification and displacement are interrelated processes that invent new ways of perpetuating anti- blackness in the U.S. I demonstrate this through an engagement with Christina Sharpe’s (2016) analysis of the imagery of the wake, the ship, the hold, and the weather as axis points that position Black life in the afterlife of slavery—how the conditions of slavery are ongoing today—presenting the racist encounters at Lake Merritt as illustrative examples. In her most recent book, In the Wake: On Blackness and Being, Sharpe (2016) deploys an interdisciplinary approach to critically theorize …

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Derivative Suit Under The Saudi Companies Law: Theory And Best Practice, Ahmed Saeed Khabti Jan 2019

Derivative Suit Under The Saudi Companies Law: Theory And Best Practice, Ahmed Saeed Khabti

Maurer Theses and Dissertations

Saudi Arabia has been focused on diversification of its economy and attracting foreign investors. Countries that provide strong shareholder protection are more likely to attract foreign investors. However, there is a need for greater protection of minority shareholders in Saudi Arabia. This is because Saudi’s companies law fails to equip minority shareholders with adequate protective rights. A current issue with the new Saudi companies law can be linked to derivative suit, which is very important for both foreign investors and local investors. Derivative suit in Saudi Arabia is very limited and difficult to pursue because under article 79 of Saudi …

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Insider Trading Framework In United States And Egyptian Stock Markets, Elsayed Eldaydamony Jan 2019

Insider Trading Framework In United States And Egyptian Stock Markets, Elsayed Eldaydamony

Maurer Theses and Dissertations

This thesis examines the law of insider trading in both the American and Egyptian legal systems. It seeks to pinpoint the policy rationale behind prohibiting insider trading, the theories of civil enforcement and criminalization, and the concept of tipping in the United States. It also analyzes the express statutory prohibition under Egyptian law. Furthermore, it explains the doctrinal link between securities fraud and insider trading in the U.S. as well as the enforcement mechanisms in place at the SEC, the NYSE, and the NASDAQ. It also surveys the surveillance authority of the Egyptian Financial Regularity Authority and of the Egyptian …

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Protecting Minority Shareholders In Close Corporations: An Analysis And Critique Of The Statutory Protection In The Saudi Companies Law, Abdulrahman Nabil Alsaleh Jan 2019

Protecting Minority Shareholders In Close Corporations: An Analysis And Critique Of The Statutory Protection In The Saudi Companies Law, Abdulrahman Nabil Alsaleh

Maurer Theses and Dissertations

Worldwide, the protection of minority shareholders in public corporations has received most of the corporate scholars’ attention. This tendency, therefore, has been reflected in the negligence of the same group but in close corporations. A close corporation minority shareholder confronts distinctive issues caused by the locked-in structure of close corporations. The lack of liquid secondary market, the oppression by majority shareholders, and the high expectations held by minority shareholders all contribute to the minority shareholders’ concern that they may be deprived of a voice in management or opportunistically be taken advantage of by those in power. Although these structural issues …

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Evaluating A Unified Intellectual Property System Of Internet Service Providers In The Electronic Commerce Law -- A Comparative Research Between China And The U.S., Yifan Huang Jan 2019

Evaluating A Unified Intellectual Property System Of Internet Service Providers In The Electronic Commerce Law -- A Comparative Research Between China And The U.S., Yifan Huang

Maurer Theses and Dissertations

As the Electronic Commerce Law went into effective in Jan. 1st, 2019, not only did China establish a unified IP protection system of ISPs, but also set up a blueprint for a comprehensive mechanism of ISPs for the future improvement. The question is whether this new law can effectively prevent the serious IP infringement issues of ISPs and therefore successfully improve the IP protection in China. To answerer this question, the dissertation analyzes the development of the mechanism of ISPs in copyright and trademark regimes before the Electronic Commerce Law, and seeks to demonstrate the impact of the Electronic Commerce …

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Protecting The Rights And Interests Of Sukuk Holders From The Risks Of Default/Counterparty, Bankruptcy And Shari'ah Reality, Development And Challenges (Special Attention To Saudi Arabia), Omar Aloudah Jan 2019

Protecting The Rights And Interests Of Sukuk Holders From The Risks Of Default/Counterparty, Bankruptcy And Shari'ah Reality, Development And Challenges (Special Attention To Saudi Arabia), Omar Aloudah

Maurer Theses and Dissertations

The Sukuk markets, including the Saudi Arabian market, involve a variety of risks, the most important of which are credit and bankruptcy risks. This relatively new industry should be responsible for protecting the interests of potential Sukuk holders, whether individuals, financial institutions or banks, from credit and bankruptcy risks in order to maintain the reputation of these Islamic investment financial instruments and to increase their pace of growth. This dissertation highlights the negative effects of default on investors in Sukuk and highlights Shari’ah restrictions on various treatment options. We aim to examine the current efforts, with special attention to the …

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Investigating A Macro Level Trial Tax: An Analysis Of The Relationship Between A Circuit's Plea Proportion And Median Sentence Length In U.S. Federal Courts, Denise Lafontaine Jan 2019

Investigating A Macro Level Trial Tax: An Analysis Of The Relationship Between A Circuit's Plea Proportion And Median Sentence Length In U.S. Federal Courts, Denise Lafontaine

Undergraduate Theses, Professional Papers, and Capstone Artifacts

This study investigates the relationship between the proportion of cases resolved by plea in the federal court circuits and the median sentence length of those circuits. Through OLS regression, this study models the relationship, controlling for variation in circuits, year, and violent crime proportion. With an understanding of two common theoretical frameworks surrounding the trial tax discussion, this study theorized under a focal concerns perspective that as the proportion of cases resolved by plea in a circuit increases, the median sentence length of that circuit would decrease. The results of this study are consistent with results of prior research showing …

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Measuring Police Officer Self-Efficacy For Working With Individuals With Autism Spectrum Disorder, Abigail M. A. Love Jan 2019

Measuring Police Officer Self-Efficacy For Working With Individuals With Autism Spectrum Disorder, Abigail M. A. Love

Theses and Dissertations--Educational, School, and Counseling Psychology

Autism spectrum disorder (ASD) is currently one of the most researched of all childhood developmental disorders and is receiving attention in many domains including popular media, social sciences, education, and medicine. The purpose of this dissertation was to design and provide initial psychometric evidence for a scale that measures police officer self-efficacy for working with individuals with ASD. Psychometric properties of a scale designed to measure knowledge of ASD were also explored. Data from 620 police officers actively serving in the United States were collected in two separate phases. A 13-item scale was created to measure police officer self-efficacy for …

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Examining The Internal & External Factors That Motivate Inmates’ Participation Among Various Prison Programs, Kornicha Shaneice Johnson Jan 2019

Examining The Internal & External Factors That Motivate Inmates’ Participation Among Various Prison Programs, Kornicha Shaneice Johnson

Electronic Theses and Dissertations

Prison programming has been linked to reducing recidivism and re-incarceration, yet only a small percentage of prison programs are completed by inmates (Duwe, 2018). The demand in preparing inmates for reentry is crucial and ongoing. Studies have tried to understand the failure of prison program completion; however, research has not been aimed at specifically locating the internal and external factors that encourages this voluntary participation. This study examines internal and external motivation in order to find what factors influence inmates’ decision to pursue prison programs. This study contributes to link these factors to the programming types of religious, educational, treatment, …

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Millennial Generation College Students' Participation In Civil Rights Causes, Frances Vinell Jackson Jan 2019

Millennial Generation College Students' Participation In Civil Rights Causes, Frances Vinell Jackson

Walden Dissertations and Doctoral Studies

Similar to other generations, millennials are attracted to organizations whose causes align with their interests, yet millennial college students' participation in nonprofit voluntary organizations is declining in the United States. Little academic literature explores the causes for the declines in participation, particularly related to civil rights organizations on college campuses. As a result, grassroots civil rights organizations are viewed as dying. Using Howe-Straus' generational theory as a foundation, this case study was to gain the perspective of 20 millennial generation students born between 1980 and 2000 on three college campuses and three civil rights organizations in the southeastern United States. …

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Recidivism And Prison Overcrowding Due To Denial Of Legal Representation In Botswana, Sidney Pilane Jan 2019

Recidivism And Prison Overcrowding Due To Denial Of Legal Representation In Botswana, Sidney Pilane

Walden Dissertations and Doctoral Studies

Botswana has been experiencing high rates of recidivism and prison overcrowding, but the causes of these problems have not been explored. Thus, this qualitative study was conducted to investigate whether the denial of legal representation to criminal defendants tried in the customary courts is one of the causes of high rates of recidivism, prison overcrowding, or both. The main research question addressed a possible relationship between these factors and the denial of legal representation, and the study was guided by the punctuated equilibrium theory and the policy feedback theory. Data were collected through semi structured interviews with 10 released first …

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On Blasphemy: Immigrant Muslim Leaders In America, Angela Ewing Jan 2019

On Blasphemy: Immigrant Muslim Leaders In America, Angela Ewing

Walden Dissertations and Doctoral Studies

Some Muslim immigrants in the United States have difficulty reconciling American free speech rights with the blasphemy component of Islamic law, which often requires death for those who criticize Islam. Little academic literature addresses reconciliation of Islamic beliefs with the Constitutional right to free speech or information on Muslim political participation regarding free speech. Using policy feedback theory as the foundation, the purpose of this phenomenological study was to understand the experiences of Muslim immigrants who practice Islam in a free speech society. Data were collected from a sample of 10 immigrant Muslim imams, scholars, and community leaders in Virginia …

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Antibullying Definition, Policy, Surveillance, Education, And Training In The Healthcare Field, Adlene Jones Mcelroy Jan 2019

Antibullying Definition, Policy, Surveillance, Education, And Training In The Healthcare Field, Adlene Jones Mcelroy

Walden Dissertations and Doctoral Studies

Workplace bullying in the healthcare field has contributed to decreasing productivity, decreasing employee morale, increasing workplace lawsuits, overall dissatisfaction in the workplace, and potentially compromising care to patients. Little, however, is known about how public policies related to workplace bullying impact the experiences of healthcare workers. Using Cornell and Limber's conceptualization of bullying, the purpose of this general qualitative study was to better understand the experiences of healthcare leaders and workers related to workplace bullying of a single health care facility. Data were principally collected from 9 participants representing three organizational leaders, three nurses, and three ancillary members staff. These …

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Support Services From Prison To Home: Reentry Programs In A Western State, Bridget Burden Jan 2019

Support Services From Prison To Home: Reentry Programs In A Western State, Bridget Burden

Walden Dissertations and Doctoral Studies

People released from incarceration are not equipped to deal with the challenges of transitioning back into society. Previous research on reentry suggests that correctional institutions may fail to adequately prepare inmates to transition to community life at the time of release, and little research addresses the perspectives of incarcerated people who have experienced reentry. Using social justice theory and the institutional analysis and development framework as guides, the purpose of this ethnographic study of reentry programs in a western state was to (a) determine how well they meet the needs of ex-offenders receiving reentry services, (b) identify best practices if …

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Perceptions Of Coping Strategies Of Young Adults Who Were Bullied As Youth, Latonya Rainwater Jan 2019

Perceptions Of Coping Strategies Of Young Adults Who Were Bullied As Youth, Latonya Rainwater

Walden Dissertations and Doctoral Studies

Victims of childhood bullying often use passive coping strategies and experience depression, substance abuse use, anxiety, and suicidal thoughts. The purpose of this qualitative phenomenological study was to examine adults' lived experiences of coping methods they used as victims of bullies during adolescence. Lazarus and Folkman's transactional theory of stress and coping provided the framework for the study. Semi-structured interviews were conducted with 11 young adults who were bullied as adolescents. Coding analysis indicated 7 emerging themes for coping: confrontation, self-controlling, seeking social support, accepting responsibility, escape-avoidance, problem-solving, and positive reappraisal. Participants reported that some coping methods were perceived as …

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The Regulatory Transformation In Using Medicinal Cannabis To Treat Disease In The United States, Kevin Rubin Jan 2019

The Regulatory Transformation In Using Medicinal Cannabis To Treat Disease In The United States, Kevin Rubin

Walden Dissertations and Doctoral Studies

Therapeutic benefits of medicinal cannabis are well documented in the treatment of a variety of medical conditions. There is not, however, a nationally consistent delivery system, which has prevented many patients from realizing these benefits. Using policy feedback theory as the foundation, the purpose of this general qualitative study was to better understand how state-level regulatory efforts in medicinal cannabis may provide guidance on formulating national public policies that are beneficial to patients. This study compared 3 core tenets of NORML, an authority in the cannabis industry, against the policies of 3 states with exemplary state medical cannabis programs. The …

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Influence Of Trial By Media On The Criminal Justice System In India, V.V.L.N. Sastry Jan 2019

Influence Of Trial By Media On The Criminal Justice System In India, V.V.L.N. Sastry

Walden Dissertations and Doctoral Studies

Media exercises incredible influence on the public; in India media appears to interfere with court proceedings. The purpose of this mixed-methods quasi-experimental study was to explore the effect of media trials on the Indian criminal justice system and to examine the relationship between court verdicts and media trials in India. The narrative policy framework was used to guide the study. Qualitative data were gathered from a variety of sources, including the court cases and the related verdicts reported by the media as media trials from 2005 to 2015. Subsequently, interviews were also conducted to collect qualitative data. Quantitative data were …

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Employer Perceptions When Applying Criminal History Information To The Hiring Process, Karen S. Levy Mccanna Jan 2019

Employer Perceptions When Applying Criminal History Information To The Hiring Process, Karen S. Levy Mccanna

Walden Dissertations and Doctoral Studies

In recent years, the state of Illinois has joined the "ban the box" movement which typically prohibits employers from inquiring about a prospective employee's criminal history until it has been determined whether the candidate meets the core qualifications for the position. Little, however, is known whether this legislative change has impacted how private employers use criminal history information and to what extent knowledge of criminal history impacts final hiring decisions. Using Kingdon's policy streams concept as a guide, the purpose of this general qualitative study was to understand whether implementation of "ban the box" principles impacts final hiring decisions. Data …

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Attribution And Attribution Error In Relationship To False Confessions, Michael L. Johnson Jan 2019

Attribution And Attribution Error In Relationship To False Confessions, Michael L. Johnson

Walden Dissertations and Doctoral Studies

False confessions are the most difficult type of confession to detect. Because the Reid interview and interrogation technique is the global gold standard for interviews, interrogations, and confessions, it is used to obtain confessions from suspects. However, the Reid method has been untested in regard to if it can detect false confessions to potentially eliminate wrongful convictions. The purpose of this qualitative study was to perform a content analysis of videos of confessions using several models that make up the Reid interview and interrogation technique. Utilizing attribution theory as a framework, these models were qualitatively assessed for their ability to …

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Law Enforcement Methods To Improve Relationships Within The Illinois Communities, James F. Reilly Jan 2019

Law Enforcement Methods To Improve Relationships Within The Illinois Communities, James F. Reilly

Walden Dissertations and Doctoral Studies

The Will County community supports community policing efforts and wants their law enforcement agencies to be transparent, service-orientated, and committed to their diverse neighborhoods. The purpose of this phenomenological study was to explore current policing methods and tactics to improve community relationships within Will County, Illinois. Six different focus group studies were completed where 33 participants completed questionnaires and follow-up, in-depth interviews were conducted to gather data on personal police experiences and perceptions. The questionnaire responses were separated into three categories including Likert-scale response questions, dichotomous (yes and no answers), and ranking police tactics by levels of importance. Nine statistically …

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Measuring Regulatory And Noncompliance Prevalence Among Maryland Commercial Blue Crab Fishers, Jacquelyn Lee Rachor Hornsby Jan 2019

Measuring Regulatory And Noncompliance Prevalence Among Maryland Commercial Blue Crab Fishers, Jacquelyn Lee Rachor Hornsby

Walden Dissertations and Doctoral Studies

Few empirical studies exist that compare regulation (R) and fishing crime (VL). The lack of information about R and VL effects stakeholder decision-making. Crime weakens conservation efforts and creates false baseline data. This furthers R and the cycle repeats. The purpose of this correlational study was to determine the statistical association between the number and type of annual commercial blue crab R and VL of the same. The Pearson's R correlation was used to analyze the data because it demonstrated the strength of each relationship. This quantitative study was grounded in enforcement theory. The data was public record and consisted …

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Career Pathways Of African-American Women Senior Executives At Predominantly White Institutions, Etheldria Amayah Bonnie Moulds-Greene Jan 2019

Career Pathways Of African-American Women Senior Executives At Predominantly White Institutions, Etheldria Amayah Bonnie Moulds-Greene

Walden Dissertations and Doctoral Studies

Research studies have revealed that African-American women are disproportionately underrepresented in senior and executive leadership positions compared to European-American female and male counterparts at public and private predominantly White institutions, despite their increased representation in university senior leadership positions. The purpose of this basic qualitative study was to discover the meaning and understanding of African-American women's career pathway experiences ascending to executive positions at these institutions. Critical race theory and Black feminist thought lenses were used as frameworks to understand participants' career pathways, barriers, and facilitating factors advancing toward leadership. LinkedIn recruitment and snowball sampling led to 9 participants who …

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(Un)Safe Zones: Good Intentions, Bad Logic, Emma Henson Jan 2019

(Un)Safe Zones: Good Intentions, Bad Logic, Emma Henson

CMC Senior Theses

This thesis aims to explore the disconnect between calls for safe zones as a tool of humanitarian intervention, and the dark history of safe zone failure. This thesis begins with a brief discussion of current calls for safe zones in Syria, and how a proper theoretical framework and historical understanding are needed to discuss whether or not safe zones can be successfully implemented in Syria. The following literature review discusses not only prominent academic arguments and the history of humanitarian intervention, but it suggests a framework for deconstructing case studies. This framework looks first at the interests of an intervening …

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Harmless Constitutional Error: How A Minor Doctrine Meant To Improve Judicial Efficiency Is Eroding America's Founding Ideals, Ross C. Reggio Jan 2019

Harmless Constitutional Error: How A Minor Doctrine Meant To Improve Judicial Efficiency Is Eroding America's Founding Ideals, Ross C. Reggio

CMC Senior Theses

The United States Constitution had been in existence for almost two hundred years before the Supreme Court decided that some violations of constitutional rights may be too insignificant to warrant remedial action. Known as "harmless error," this statutory doctrine allows a court to affirm a conviction when a mere technicality or minor defect did not affect the defendant's substantial rights. The doctrine aims to promote judicial efficiency and judgment finality. The Court first applied harmless error to constitutional violations by shifting the statutory test away from the error's effect on substantial rights to its impact on the jury's verdict. Over …

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Civilly Disobedient: Justifying Juror Misconduct, Grace K. Wilson Jan 2019

Civilly Disobedient: Justifying Juror Misconduct, Grace K. Wilson

CMC Senior Theses

A fair, unbiased jury that follows the courts instructions is a crucial aspect of the American criminal justice system, mandated by both the California and United States Constitution. When jurors violate judicial instructions, it can jeopardize the impartiality of a case. Despite this, little research has been completed on what individual differences are indicative of greater willingness to commit jury misconduct. Misconduct can occur when jurors fail to follow judicial instructions in circumstances that a reasonable person may be tempted to disobey. This study explores potential individual differences that correlate with a greater likelihood of excusing and even committing juror …

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Free, Prior, And Informed Decision-Making About Proposed Development On Indigenous Territories In Northern Ontario, Courtney Arseneau Jan 2019

Free, Prior, And Informed Decision-Making About Proposed Development On Indigenous Territories In Northern Ontario, Courtney Arseneau

Theses and Dissertations (Comprehensive)

This case study examined the experiences of consultation and consent-seeking processes among nine Indigenous communities in northern Ontario that, individually and collectively, are faced with complex decisions to be made since the discovery of several significant mineral deposits on their traditional territories. In examining the processes involved in making informed development decisions, this dissertation addressed four key research questions: 1) What are the roles, processes, laws and rights frameworks that influence resource governance in the Matawa First Nations region? 2) How is free, prior, and informed decision-making described by people living and working in the Matawa First Nations region? 3) …

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The Use Of Public Consultation To Construct Sex Work Related Policies, Ryan Horan Jan 2019

The Use Of Public Consultation To Construct Sex Work Related Policies, Ryan Horan

Theses and Dissertations (Comprehensive)

The present study is a qualitative analysis of the Online Public Consultation of Prostitution -Related Offences (OPCPRO), conducted by the Canadian Department of Justice in 2014. This research describes themes that arose within the discourses of respondents to the OPCPRO, and offers a critical examination of the use of online consultations in the production of public policy. I argue that respondents to the OPCPRO, regardless of their support or opposition for criminalization of sex work, strategically draw on values echoed within the Charter of Rights and Freedoms to frame their policy propositions as consistent with sex workers individual rights. I …

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An Analysis And Critique Of Mental Health Treatment In American State Prisons And Proposal For Improved Care, Shelby Hayne Jan 2019

An Analysis And Critique Of Mental Health Treatment In American State Prisons And Proposal For Improved Care, Shelby Hayne

Scripps Senior Theses

Mental health treatment in state prisons is revealed to be highly variable, under-funded, and systematically inadequate. Existing literature exposes this injustice but fails to provide a comprehensive proposal for reform. This paper attempts to fill that gap, outlining a cost-effective, evidence-based treatment proposal, directly addressing the deficits in care revealed through analysis of our current system. In addition, this paper provides historical overviews of the prison system and mental health treatment, utilizing theoretical perspectives to contextualize this proposal in the present state of affairs. Lastly, the evidence is provided to emphasize the potential economic and social benefits of improving mental …

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