Search

Land-use planning commentators have suggested that the threat of financial liability for unconstitutional police power regulations would help to produce a more rational basis of decision making that weighs the cost of restrictions against their benefits. Such liability might also encourage municipalities to err on the constitutional side of police power regulations, and to develop internal rules and operating procedures to minimize overzealous regulatory attempts. After all, if a policeman must know the Constitution, then why not a planner?

As in most countries and as included in international treaties regarding oil spills, Canadian law is based on the premise that the “polluter pays” for all costs associated with the response to cleaning up oil spills and settling of all relevant damage claims. The Canada Oil and Gas Operations Act (COGOA) and associated regulations, which are administered by the National Energy Board (NEB), specify the liability requirements which must be met by any applicant which receives approval to carry out oil and gas related activities in Canadian frontier areas. This paper gives a brief history of the development of the liability requirements, outlines the specific requirements under COGOA and describes the process followed by the NEB to administer the liability requirements. All costs referred to in this paper are quoted in Canadian dollars.

This paper presents the preliminary results of one of the key financial liability issues raised by the operating companies during the competitive procurement process for the long-term operation and maintenance of the 24-year old Pinellas County 3,000 tpd waste-to-energy facility.Copyright © 2008 by ASME

Many countries are including personal retirement accounts (PRAs) as part of their social security systems. PRA systems boost private savings at the macro level by converting a government financial liability into private wealth. At the micro-level, however, crowding-out effects on household savings could be offsetting some of this increase in private savings and may lead to inadequate preparedness for retirement. The author tests this hypothesis by using the Mexican social security reform of 1997 as a natural experiment, because only part of that system was changed from pay-as-you-go to PRAs. She finds that social security reform with PRAs does indeed crowd out household savings and recommends strengthening voluntary savings for retirement along with social security reform.

İstihdamla ilgili sorunlar, ülkelerin ekonomik yapıları farklı olması nedeniyle her ülkede farklı ekonomik ve sosyal etkiler yaratmaktadır. Bu nedenle istihdam ve işsizlik sorununa ülkeler çok önem vermektedir. İstihdam ve işsizlik sorunu birçok ülkenin olduğu gibi Türkiye'nin de en önemli sorunudur. Özellikle artan işsizlik oranı Türkiye'de bu problemin nasıl çözüleceğine dair yolların bulunma çabalarının artmasına neden olmuştur. Bu konudaki genel görüşe göre istihdam sorununun ağırlaşmasına yol açan bir çok sebep vardır. Ancak en önemlisi istihdam üzerindeki ağır vergi yüküdür.Son dönemlerde istihdam üzerindeki vergi yükünün düşürülmesi yolunda işçi ve işveren arasında bir fikir birliğinin olduğu söylenebilir. İşçi açısından istihdam üzerindeki vergi yükünün düşürülmesi daha çok ücret elde etmesi anlamı taşımaktadır. Bu durum işveren açısından ise işgücü maliyetinin düşmesine karşılık gelmektedir. Bu nedenle hemen hemen tüm ülkelerde istihdam üzerindeki vergi yükünün düşürülmesi eğilimi gözlenmektedir. Böylelikle yerli ve yabancı sermayenin önü açılarak yatırım ve istihdam artışının sağlanması hedeflenmektedir.Bu çalışmanın amacı Türkiye'de istihdam üzerindeki vergi yükünü tespit etmek ve vergi yükünün istihdam ve işsizlik oranlarını hangi yönde etkilediğini bulunmaya çalışmaktır. Ayrıca yine bu çalışmada istihdam üzerindeki vergi yükü AB ülkeleri ile karşılaştırılarak, Türkiye'nin durumu hakkında daha net bilgilere ulaşılması amaçlanmaktadır. The problems about employment create economic and social effects in all contries in spite of the fact that economic levels in various countries. For that reason countries make a point of the problems of the employment and unemployment. The problem of employment and unemployment is the most important issue for Turkey like the most other countries. Especially increased unemployment rate in Turkey has caused to increase searched formulas about unemployment. According to general view about this issue, there are many problems which increase employment case. But the most important problem is heavy taxation on the employment.In recent periods, it can be said that there is a consensus between employee and employer about lowering of taxation on the employment. Lowering of taxation on the employment for the employee means that to get more wages. This case correspond to decrease labor employment costs for employer. For this reason, it has been observed tendency about being decreased tax burden on employment in almost all countries. Therefore, by terminating barries in front of the domestic and foreign capitals, it has been aimed being enable increasing of employment.The aim of this study is to determine tax burden on employment in the Turkey and trying to find that it has effected employment and unemployment rates towards to which direction. However in this study by comparing tax burden on employment in Turkey with members of EU, it has been reached more clear information about situation of Turkey about this matter. 185

Türkiye'de vergiler, dış ticaret işlemleri açısından kendisini, gümrük vergileri adı altında toplanan ithalat vergileri ve ihracat vergileri olarak göstermektedir. Yürürlükteki gümrük mevzuatı çerçevesinde ithalat vergileri, dış ticarete konu eşyanın ithalatıyla ilgili olarak alınması gereken gümrük vergileri ile gümrük vergisine eş etkili bütün mali yüklerden ve tarım politikası veya işlenmiş tarım ürünleriyle ilgili özel düzenlemeler çerçevesinde alınan vergilerden; ihracat vergileri, dış ticarete konu eşyanın ihracatıyla ilgili olarak alınması gereken gümrük vergileri ile gümrük vergisine eş etkili bütün mali yüklerden ve tarım politikası veya işlenmiş tarım ürünleriyle ilgili özel düzenlemeler çerçevesinde alınan vergilerden oluşmaktadır.Bu çerçevede çalışmamızda ilk olarak dış ticaretten alınan vergiler ve eş mali yükümlülükler için kavramsal çerçeve ve içerik verilmiş, Türkiye'de dış ticaret vergileri ve eş mali yükümlülüklerin tarihi ile temel ve kendine özgü vergi kavramları ve ilkeleri karşısındaki durumu incelenmiştir.Çalışmamızda ikinci olarak, Türkiye'de dış ticaretten alınan vergilerin ve eş mali yükümlülüklerin belirlenmesinde etkili olan unsurlar, teori, mevzuat ve uygulama ilkeleri çerçevesinde incelenmiştir. Bu durum, dış ticaret işlemleri çerçevesinde doğan vergilerin ve diğer mali yüklerin nereden kaynaklandığının anlaşılmasını kolaylaştırmaktadır. Çalışmamızda son olarak, Türkiye'de dış ticaretten alınan vergiler ve eş mali yükümlülüklerin neler olduğu, temel unsurları göz önünde bulundurularak ve vergileme tekniği temelinde incelenmiştir. In Turkey, the taxes from wiev of foreign trade procedures are two groups as called import duties and export duties. In the framework of the laws in force, import duties are customs duties and fiscal charges having an effect equivalent to customs duties payable on the importation of goods and import charges introduced under the agricultural policy or under the specific arrangement applicable to processed of agricultural products; export duties are customs duties and fiscal charges having an effect equivalent to customs duties imposed on the exportation of goods and export charges introduced under the agricultural policy or under the specific arrangement applicable to processed of agricultural products. In this contex, first of all in the study, a conceptual frame and content were given to taxes payable on the foreign trade and fiscal charges having an effect equivalent to them in Turkey, and than, history of the foreign trade taxes and fiscal charges having an effect equivalent to them together with their situation from the point of view of main and peculiar to tax concepts and principles were examined. Secondly in the study, the effective factors determinig payable foreign trade taxes and fiscal charges having an effect equivalent to them in Turkey were examined from the point of view of theory, the laws and the principles for the practice. In this manner, the reason for the taxes and other fiscal responsibilities deriving from foreign trade procedures can easily be understood. At last in the study, what the taxes payable on the foreign trade and fiscal charges having an effect equivalent to them in Turkey are were examined in the light of their main factors and in the basis of taxation technique. 296

The Polish Physician's and Dentist's Profession Act and Polish Pharmaceutical Law oblige physicians to prescribing drugs strictly in line with the official indications listed in the Summaries of Product Characteristic (SPC). Prescriptions beyond SPC ('off-label') may be interpreted as 'medical experiments' with legal and financial liability resting solely with the doctor, the reimbursement is also denied. The aim of the study was to analyze discrepancies between up-to-date expert guidelines for treating atopic eczema (AE), indications listed in SPC, reimbursement policy, and scientific evidence for the efficacy of recommended drugs. Expert recommendations for the treatment of AE were confronted with SPC of recommended drugs and their reimbursement scheme. A systematic review of clinical trials was carried out, with their quality assessed using the GRADE tool. Among drugs recommended by experts for the treatment of AE, 484 medicinal products were licensed for use in Poland, including 89 with official indication for AE. Of these, clinical trials confirmed efficacy of active components of 36 topical or systemic calcineurin inhibitors and 19 topical glucocorticoid preparations. Thirty preparations for AE were reimbursed, including 19 recommended by experts and confirmed as effective. Further 75 products with active substances both recommended and effective were licensed for use in Poland, but not for AE. We conclude that regarding pharmacotherapy of atopic eczema, there are considerable discrepancies between expert recommendations, scientific evidence for the effectiveness of recommended drugs, and the acceptable uses of the drugs as determined by the Summaries of Product Characteristics (SPC) that are in force in Poland.

Professors, teachers and school administrators are increasingly faced with concerns not even thought of in previous decades. For example, drugs, weapons, suicides, robberies, and assaults are now everyday occurrences in some educational facilities. Being able to cope with such situations requires care and some knowledge of the law. In addition, the danger to school employees can go even further, such as personal financial liability in the form of damage law suits by students against the school and its employees. Obviously, the thought of an educator losing personal assets and retirement pay because of only trying to protect other students or one’s own self is daunting.

Prescribing errors have historically been under-recognised, under-researched, and largely ignored by the medical establishment. Happily, this is changing. We are now starting to appreciate the damage to individual patients, and healthcare organisations as a whole, by errors in prescribing and poor training of medical staff. The next few years will hopefully see an improvement in the UK situation, potentially with General Medical Council (GMC)-led national prescribing training and assessment forming a major part in this effort. However, it is worth reflecting that there is unlikely to be a simple “quick fix” to prescribing errors. The scale of the problem of errors in medical prescribing in developed healthcare systems is staggering. The GMC reported, in 1993, that adverse events resulting from treatment errors contributed to 10% of UK hospital admissions and generated a potential financial liability of over £2 billion annually. This report seemingly had little immediate effect on the medical profession at large or our political masters.1 Small-scale studies in individual UK hospitals have generally revealed a high incidence of prescribing error and sequelae. For example, in 2002 a study from two London teaching hospitals estimated that prescribing errors led to an adverse event in around 10% of admitted patients, and one iatrogenic death per 384 patients admitted during the study.2 Similar studies, in different parts of the UK and other countries, have yielded similar results, although lack of standardized methodology makes comparison of studies difficult.3

öz Türk kamu hukukunda, kamu görevlilerinin mali ve cezai sorumlulukları, hem anayasal hem de yasal hükümlerle düzenlenmiştir. Anayasanın 129/V uncu maddesinde, memurlar ve diğer kamu görevlilerinin yetkilerini kullanırken işledikleri kusurlardan doğan tazminat davaları, kendilerine rücu edilmek koşuluyla ancak idare aleyhine açılabilir, ilkesiyle sorumluluk konusunda kamu görevlilerine `teminat sistemini` getirmiştir. Bu çerçevede, kamu hizmetiyle ilişkili olmak kaydıyla kamu görevlileri herhangi bir bireye zarar verdikleri takdirde, bu zararların karşılanması için idare aleyhine tazminat davası açılır; idare de kamu görevlilerinin kişisel kusuru olması durumunda ödemiş olduğu tazminatı kendisinden rücu davasıyla geri alabilir. Türk Hukuk mevzuatı, memurlar ve diğer kamu görevlilerinin cezai sorumluluğu bakımından da özel bir yargılama sistemini getirmiştir. Memurlar ve diğer kamu görevlileri görevleriyle ilgili olmak koşuluyla bir suç işlemeleri halinde doğrudan yargılanamazlar; yargılanabilmeleri, için yasanın öngördüğü idari merciden soruşturma izni alınması gerekmektedir. Böylece, memurların ve vatandaşların suç işlemeleri halinde soruşturmaya tabi tutulmaları bakımından bir ayırım yapılmaktadır. Bunun gerekçesi de kamu hizmetinin verimli ve etkin bir şekilde yürütülmesidir. Yoksa, kamu görevlilerini kişisel bakımından korumak gibi bir amaç güdülmemektedir. Bu çalışmada, kamu görevlilerinin ve memurların kimler olduğunu, bunların suç işlemeleri halinde yargılanmadan önce nasıl bir sisteme tabi tutulduğunu, kamu hizmetinin yürütülmesi sırasında verdikleri zararların kişisel kusur sayılıp sayılmadığını, hem doktrin hem de yargı kararlan ile analiz etmeye çalıştık. Bu çerçevede, ülkemizin koşullan, kamu to2metinin niteliği ve hukuk devletinin ilkeleri bağlamında, kamu görevlilerinin mali ve cezai sorumluluklarım açıklığa kavuşturmaya çalıştık. m ABSTRACT Financial and criminal liability of the Turkish public personnel are regulated through constitutional as well as legal provisions. Article 129/V of the Constitution which states that `action for demages arising from the fault of public servants and other public personnel can filed only against the administration with condition that they being subject to recourse` provides a `guarantee system` to the public personnel as regard to liability issue. Therefore, in case the public personnel cause a damage to any person, a remedial action to cover the damages will be proceeded against the administration, provided that the damage is related to public service. And if any personal fault exists on part of the public personnel, then, the administration would restitute the paid compensation via action for recourse. Turkish legislative system has also brought a special jurisdiction system for the public servants and other public personnel concerning criminal liability. Public servants and other public personnel can not be judged directly in case of committing a crime provided that, it falls with in the limits of their duties. In order to be judged, a permission of investigation should be taken from the public authority that law envisages. Thus, public servants and citizens are subject to differentiation in a matter of investigation when commiting a crime. The motive behind this is to maintain the functioning of public service in an efficient and effective way. Otherwise, no aim to provide a personal protection for public pesonnel is intended. In this study, we have tried to analyze, who the public personnel and public servants are, how and according to what kind of system they are being treated before they are adjudicated in case of committing crime, whether the damage they cause during their public service would be considered their personal fault or not, both through jurisprudence and civil jurisdictions. In this respect, due to our country's conditions, the nature of the public service and the principles of the rule of law, we have tried to clarify the fiscal and criminal liabilities of public personnel. IV 266

Spreadsheet audit and review procedures are an essential part of almost all City of London financial transactions. Structured processes are used to discover errors in large financial spreadsheets underpinning major transactions of all types. Serious errors are routinely found and are fed back to model development teams generally under conditions of extreme time urgency. Corrected models form the essence of the completed transaction and firms undertaking model audit and review expose themselves to significant financial liability in the event of any remaining significant error. It is noteworthy that in the United Kingdom, the management of spreadsheet error is almost unheard of outside of the City of London despite the commercial ubiquity of the spreadsheet.

116 ÖZET Mali yükümlülük kavramı, kamusal egemenliğe dayalı getirilebilecek tüm mali içerikli yükümlülükleri kapsamaktadır. Mali yükümlülükler, kamu giderlerinin karşılanmasını amaçlar. En belirgin özellikleri, kamu gücüne dayanması ve zora dayalı olmasıdır. Ödeyenin özel bir fayda sağlayıp sağlamadığına bakılmaz. Bu mali yükümlülüklerin muhataplarından biri de işverenlerdir. Ayrıca, işveren vekilleri ve alt işverenler de bazı mali yükümlülüklerden sorumludurlar. Bu mali yükümlülükler, keyfi olarak konulamaz ancak; mali mevzuatta düzenlenen mali yükümlülükler, tüm bireyler, dolayısıyla işverenlerce de yerine getirilmelidir. İşverenlerin mali yükümlülüklerinden ilki, ücret ödeme işleminden doğan gelir vergisini kesip yükümlü adına vergi dairesine yatırmaktır. İşveren, hizmet erbabına ödenen ücretlerle Gelir Vergisi Kanununun 61. maddesine göre ücret sayılan ödemelerden, Kanunun 103 ve 104. maddelerindeki tarife ve esaslara uygun olarak vergi kesintisi yapmak zorundadır. İşveren, vergi kesintisini yaparken, bir muhtasar beyanname doldurup ilgili vergi dairesine verir. İşveren, ücretlerden, ayrıca damga vergisini de kesmek zorundadır. Damga vergisi, pul yapıştırılmak, basılı damga konulması, makbuz verilmesi veya istihkaktan kesinti suretiyle ödenebilir. İşverenlerin en önemli yükümlülüklerinden biri de, sigortalının primlerini Sosyal Sigortalar Kurumuna ödemektir. İşçinin ücretinden, işçi ve işveren sigorta prim payları kesilir ve işveren tarafından Sosyal Sigortalar Kurumuna yatırılır. Bunu yaparken de çeşitli prim belgelerini de Sosyal Sigortalar Kurumuna vermek zorundadır. İşverenin, işçinin işini iyi yapmasından dolayı memnuniyeti göstermek için yaptığı ödeme olan ikramiyelerden bir kısmının kanunen ödenmesi zorunludur. 6772 sayılı Kanun uyarınca, kamu kesiminde çalışan tüm işçilere117 her yıl için Ver aylık istihkakları tutarında ilave ödeme yapılır. Ek ödeme miktarı işçinin temel ücreti üzerinden hesaplanır. Bunun dışında, 5953 sayılı Kanun da basın işçilerine her hizmet yılı sonunda en az 1'er aylık ücret tutarında ikramiye verilmesini zorunlu kılmıştır. İşverenlere, işveren vekillerine ve alt işverenlere yüklenen bu mali yükümlülükler yerine getirilmezse, bu kişiler, çeşitli yaptırımlarla karşılaşırlar. Bu yaptırımlar hukuki veya cezai olabilmektedir. Ancak, ülkemizin ekonomik koşulları, kayıt dışı istihdamı teşvik ettiğinden bu yaptırımlar yetersiz kalmaktadır. 118 ABSTRACT The concept of financial obligation includes all obligations of a financial context that could be accrued based on public dominance. Financial obligations aim at the coverage of public expenses. Its characteristic features are its reliance of public power and its force-oriented nature. Whether or not the payer gets any particular benefits is irrelevant. Employers are among those addressed by such financial obligations. Besides, representatives of the employer and sub-employers are also in charge of some financial obligations. These financial obligations may not be arbitrarily implemented; however financial obligations arranged in financial regulations may be carried out by all individuals, therefore by the employers. First financial liability of the employer is to deduct the income tax incurred by payment of salaries and pay in such amount to the tax office on behalf of the taxpayer. The employer, as per are obliged to make tax deductions from payments made to service experts and from payments made in accordance with article 61 of the Law on Income Tax parallel to the tariff and principles stipulated in articles 103 and 104 of the Law. When making tax deductions, the employer will complete a monthly tax statement and delivers the same to the tax office in question. The employer is also obliged to deduct stamp duty from salaries. One can pay stamp duty by affixing stamps, affixing a printed stamp, producing a receipt or deducting from deserving. One of the most important obligations of employers is to pay the insurance premiums of insured personnel to the Social Security Department. Employee and employer premium shares will be deducted from the employee's salary and paid in to the Social Security Department. When doing this, the employer is obliged to deliver some premium documentation to the Social Security Department.119 Payment of some of the bonuses, which are payments made to show that the employer is satisfied by the good work done by the employee, is legally imperative. As per the Law no 6772, all employees in the public sector will be made a payment equal to 1 -month of their deserving for each year. Additional payment amount will be calculated over the employee's base salary. Besides, payment of equivalent to 1 month's salary to media employees at the end of every service year has been made imperative by Law no 5953. If these financial obligations charged on the employers, employer's agents and sub-employees are not complied with, these people will face some sanctions. These sanctions may be legal or penal. However, since our country's economical conditions encourage unofficial employment, such sanctions are insufficient. 119

292

ÖZET Çağımız devletlerin çözmek zorunda olduğu bir çok sorun bulunmaktadır. Bu sorunlardan biri de artık global bir hale gelmiş bulunan çevre sorunlarıdır. Çevre sorunları ilk başlarda her ülkenin kendine özgü lokal bir sorunu iken, giderek büyümüş ve bütün dünyayı tehdit eder hale gelmiştir. Bu bakımdan çevre sorunlarını gidermek ve önlemek, sadece o ülkenin çözmek zorunda olduğu bir sorun olmaktan çıkarak uluslararası bir boyut kazanmıştır. Çevre sorunlarıyla mücadele etmek için politikaların sürekli geliştirilmesi ve etkin bir şekilde kullanılması bir zorunluluk haline gelmiştir. Emir ve yasaklar, çevre sorunlarıyla mücadele etmek amacıyla çok eskiden beri kullanılmaktadır. Bu yöntem uzun zamandan beri bütün devletler tarafından uygulanmasına rağmen, sorunları giderme ve önlemede yetersiz kalmıştır. Bunun üzerine yeni araç arayışına girişilmiş ve bu bağlamda ekonomik ve mali araçlar geliştirilmiştir. Ekonomik ve mali araçların sayısı çoktur. Ancak başta vergiler olmak üzere mali araçların önplana çıkmış oldukları görülmektedir. Gittikçe daha çok sayıda devletin mali yükümlülükleri çevresel amaçlar için kullandığı görülmektedir. Ekolojik vergi reformu, vergilerin çevresel amaçlar için kullanılması uygulamasını temel alan bir öneri olarak geliştirilmiştir. Bu reform önerisinde öncelikle vergiler aracılığıyla çevre kirliliği azaltılması amaçlamıştır. İlave olarak ekolojik vergi reformunda vergilerin önemli bir sorun olan işsizlik sorunun çözümüne de katkıda bulunması önerilmektedir. Bu çalışmada mali yükümlülüklerin çevresel sorunlar için kullanılması ve bunların ortaya çıkış süreci açıklanmıştır. Ekolojik vergi reformunun ayrıntıları ortaya konulduktan sonra ülke uygulamaları ve Türkiye açısından durumun incelenmesine çalışılmıştır. ABSTRACT Contemporary governments face many problems, which have to be solved. One of the problems is environment, which is a global issue. Environmental problems were a local problem at the beginning, later the problems have intensified and become a threat to the entire world. In this respect, to solve and prevent environmental problems is an international issue rather than a specific country's problem. It has become a necessity that the policies for dealing with environmental problems should always be improved and used more effectively. As a means of dealing with environmental problems, orders and bans have been used for years. Orders and bans, although used by governments for a long time, have been insufficient for solving and preventing environmental problems. For this reason, new tools have been looked for and then economical and fiscal tools are developed. The number of economical and fiscal tools is many. Yet it is seen that fiscal tools, and especially taxes as one of fiscal tools, are in forefront. It is seen that more governments with increasing numbers have started to use fiscal tools for dealing with environmental problems. Ecological tax reform has been developed as a suggestion on the base that taxes should be used for environmental purposes. The initial aim is to reduce pollution by using taxes in this reform suggestion. Moreover, it is suggested that taxes should contribute to solving an important problem, unemployment, in ecological tax reform. This study covers the following issues: fiscal tools for solving environmental problems and their historical background. The details of ecological tax reform and international experience on this issue are explained. Finally, ecological tax reform is examined from the perspective of Turkey. VI 310

40 Background: Occupational and Physical therapies (OT/PT) are effective treatments to decrease disability and functional status. Few studies have examined the variations in the cost of outpatient OT/PT. For adults with cancer, the added financial burden of cancer rehabilitation is unknown. The study objectives were to (1) describe the variation in patient financial burden for the most commonly used OT/PT services by the provider type (either OT or PT) and State; and (2) determine the impact of therapy caps on the price of service provided among Medicare beneficiaries. Methods: This retrospective, population-based study used the Medicare Provider Utilization and Payment Data Public Use File (PUF), released in April 2014 by the Center for Medicare and Medicaid Services (CMS) to examine variations in care by level of insurance (uninsured, insured and reimbursed), between providers and across states with descriptive statistics. We also examined the impact of the therapy cap on number of visits allowed and the proposed reduction of the therapy cap dollar amount on services use and patient out-of-pocket liability. Results: 3,663 (9.2%) OT’s and 36,247 (90.8%) PT’s were included. Differences between provider’s charges were minimal. Wisconsin, Illinois, Tennessee and Texas had the most inflated charges, respectively, for OT and PT. 12-14 visits plus evaluation are covered under 2012 therapy cap, and the amount of visits would be cut to 7-9 with the MedPAC cap. Conclusions: This study suggests there is wide variation between the potential patient liability for the price of OT/PT based on service provided, state received and insurance coverage. For older adults with cancer who need OT/PT services, this will be an additional cost to their care. Patients without insurance pay a premium for OT/PT services.

93

V ÖZET YÜKSEK LİSANS TEZİ İSLAM AİLE HUKUKUNA GÖRE MAL REJİMLERİ Veysel NARGÜL Danışman: Prof. Dr. Hamza AKTAN 1997-SAYFA: 157 Jüri: Prof. Dr. Hamza AKTAN Bilindiği üzere kan koca haklan, islam aile hukukunun en temel konusunu oluşturmaktadır. Biz bu haklan, sadece kan koca mallarının idaresi yani mal rejimleri açısından araştırmamıza konu edindik. Sanayi devrimi ile birlikte değişen sosyal ve ekonomik şartların zorlamasıyla kadınlar aktif çalışma hayatına girmişlerdir. Bunun sonucu olarak kadınlar, aile bütçesine katkı sağlamaya başlamışlardır. Evlilik birliğinin sona ermesi durumunda kan ve kocanın kendilerine ait ekonomik değerlerin ayırımında kadının aile ekonomisine kattığı değerlerin objektif kriterlerle tesbit edilmiş olmasının önem arzettiği görülmektedir. İslam aile hukukunda mal aynlığı esastır. Medeni kanunda kanuni rejim de mal ayrılığıdır. Ancak, mal birliği ve mal ortaklığı seçimlik rejim olarak kabul edilmiştir. Kazanç ortaklığı da bugün alternatif bir sistem olarak tartışılmaktadır. Biz bu çalışmamızda, İslam aile hukukunda mevcut olan mal ayrılığının esas kabul edilmesi gerektiğini; ancak alternatif sistemlerin de, mahzurlan giderildiği ölçüde uygulanabileceği sonucuna vardık. VI ABSTRACT MASTER THESIS MATRIMONIAL PROPERTY IN ACCORDANCE WHIT THE ISLAMIC FAMILY LAW Veysel NARGÜL Supervisor: Assec Prof. Dr. Haraza AKTAN 1997-PAGE: 157 Jury: Assec. Prof. Dr. Hamza AKTAN For all we are known, the rights between spouses consist of the most principal subject in the family law. We studied this rights only in respect of the management of matrimonial properties. Because of social and economical conditions which have changed with the industrial revolution, women had participated in active work life. Therefor women had begun to help to the family budget. It is important to fixe the properties that women have gained to the family budget in according to objective criterion in case of a divorce. The principle in Islamic Family Law is separation of properties. The principle in Civil Law is the same, but union and association of properties are accepted as an elective regime. Association of earnings is also being discussed as an alternative system. In this study, it is concluded that the property separation of Islamic Family Law will be accepted as a principle, but against the new problems, alternative systems may also be applied by removing their inconveniences. 169

Expiration dates are used by couponers to limit their financial liability temporally. Traditional wisdom assumes that coupon redemptions are greatest in the period immediately following the coupon drop and decline monotonically. Using regret theory, the authors predict that expiration dates induce a second mode in the redemption pattern just prior to the expiration date. They test this prediction by extending an existing coupon redemption model to incorporate an expiration effect and then estimating both the existing and the expiration models using weekly coupon redemption data for spaghetti sauce from A.C. Nielsen panels in two cities. Results are consistent with their prediction. Implications for practitioners and researchers are discussed.

In ending the Crow’s Nest Freight Rate with the Western Grain Transportation Act of 1983, the federal government hoped to limit its financial liability, reduce economic distortions, and reap political benefits. A number of factors limited the government’s success. The related issues of grain transportation and the Crow rate were in particular highly sensitive. Other federal policies had created a climate of suspicion which was difficult to overcome. Opponents of the Crow rate changes believed that they would not only increase the cost of transportation but would also threaten the survival of rural, prairie communities. Opposition from the government of Quebec placed additional pressure on the federal government. The federal government’s initiative thus fell short of both its economic and political goals.

In January 1988, Judge Frank McGarr of the United States District Court in Chicago presented the decision concerning all claims by the French government, local communes, fisheries groups, and other parties, concerning the financial liability of the Amoco parties for damages related to the Amoco Cadiz oil spill of March 1978. Several categories of claims, including lost image, lost enjoyment, and ecological damage were eliminated as being uncognizable under French law. Claims for unpaid volunteers who worked on the spill were also eliminated. Most other categories were substantially reduced for a variety of factors including exaggeration, lack of evidence, double billing of certain claims against Amoco Cadiz and the Tanio spill of two years later, and the inability to attribute damage directly to Amoco Cadiz. This paper summarizes the major claims and awards, and discusses the court's decision. Altogether, the court recognized 252.8 million francs of claims against Amoco, plus interest compounded annually at the rate of 7.22 percent since December 31, 1979. Utilizing the current exchange rate (6.28 francs/U.S. dollars) yields an approximate judgment of $40.26 million in claims and $35 million in interest through December 1988. The judgment is expected to be appealed by both sides.

The Nuclear Regulatory Commission (NRC) is moving toward promulgating comprehensive new regulations governing decommissioning. Increasing numbers of state legislatures and utility commissions are becoming more interested in decommissioning activities. In addition, large gatherings such as this are focusing increased attention on various aspects of decommissioning. Given this atmosphere, perhaps it is appropriate to assess how attitudes and policies toward the financial aspects of decommissioning are changing and evolving and the role of state and federal authorities in this process.

During the past decade, the problems of professional liability confronting both hospital and physician have become increasingly severe. Not only has the frequency of claims increased but also the amount of indemnities paid and judgments rendered. In some areas total losses now practically quadruple those of 10 or more years ago. This has resulted in an unprecedented rise in premiums for professional liability insurance, a manifestation of the increasing financial liability of the physician and hospital. Even more important is the indirect effect on the practice of the physician, not only inhibiting his use of the more serious and hazardous forms of medical and surgical treatment but also causing him to practice with one eye on his legal obligations. This is difficult since the practice of medicine generally still remains an art, rather than a business procedure or a purely scientific endeavor. The problem reached such magnitude for the physician

Men are becoming increasingly concerned about misattributed paternity. The increasing use of genetic technologies in clinical research increases the potential for misattributed paternity to be identified. This review seeks to answer the question of whether the Tort of Deceit is effective in addressing issues of paternity fraud. The article assesses how the tort of deceit concepts and principles can be used to resolve misrepresentation cases of paternity fraud and to inform the effectiveness of the tort of deceit in resolving such matters. The article concludes that the tort of deceit can be used to claim settlement as it provided a form of legal solution for the damages suffered as a consequence of paternity fraud. Some of the elements of the tort of deceit include false representation, fact, Knowing or reckless as to whether the statement is false, whether there was reliance upon the representation and existence of damage suffered by the plaintiff. The association between material obligation and the burdens generated by parenthood implies that it is ethically acceptable for a man to establish that he is the legal and biological father of a child before accepting this financial liability. Therefore, the tort of deceit concepts can be used to resolve cases of paternity misrepresentation.

The purpose of this article is to continue the study of the factors involved in the possible co-ordination of unemployment insurance with the varied schemes entitled, "Guaranteed Wages", to amplify some of the issues that have been already raised, and to base the analysis on the new Unemployment Insurance Act, which came into operation in October, 1955. Also, special regard will be paid to the principle of the limited financial liability of the company involved in guaranteed wage proposals, and its possible implications for unemployment insurance., Depuis l'établissement de plans de prestations additionnelles d'assurance-chômage aux compagnies Ford et General Motors, à la suite des négociations menées par la U.A.W. et l'industrie de l'automobile aux États-Unis, d'autres systèmes similaires ont déjà été mis en vigueur au Canada. Tous ces plans ont des dispositions de base identiques et particulièrement celles qui ont trait aux coûts et à la responsabilité des compagnies. Une intéressante exception à cette règle générale existe dans les plans de compagnies conclus par les Ouvriers Unis de l'Acier: la période maxima de prestations possibles est d'un an et non de six mois.Le but de cet article est de poursuivre l'étude des facteurs impliqués dans la coordination possible de l'assurance-chômage avec les différents plans intitulés « Salaires garantis », de développer des résultats qui ont déjà été soulignés et de baser cette analyse sur la nouvelle Loi d'assurance-chômage qui devint en vigueur en octobre 1955. De plus, une attention toute spéciale sera consacrée au principe de la capacité financière de payer de la compagnie impliqué dans ces offres de salaire garanti et à ses conséquences possibles pour l'assurance-chômage.FACTEURS LÉGAUXLa nouvelle loi d'Assurance-chômage ne fait aucune allusion à l'un ou l'autre des plans de salaires garantis ou des prestations additionnelles d'assurance-chômage sur le plan de l'entreprise. La nouvelle loi, cependant, tout comme la loi antérieure, établit encore clairement qu'une personne assurée deviendrait incapable de recevoir les prestations si elle s'était abstenue de se montrer disponible pour travailler et/ou si elle avait négligé de profiter de toute offre d'emploi pouvant lui convenir.Il est encore affirmé dans cet article que si la principale condition requise, à savoir: qu'un individu se mette activement à la recherche d'un nouvel emploi, est remplie, alors à ce moment, il y aura possibilité de jouir de l'assurance-chômage et de prestations additionnelles d'assurance-chômage, simultanément.GAINS ALLOUABLESUne particularité nouvelle de la Loi présente est que les contributions et les prestations sont calculées sur une base hebdomadaire et non quotidienne. Ceci comporte une implication très intéressante, à savoir qu'un individu est considéré comme étant employé s'il travaille une semaine complète de travail, i.e. il peut être employé pour une partie de la semaine et être quand même dans la catégorie des « sans-travail » en autant qu'il s'agit de la Loi, et par le fait même, il est admissible aux prestations.Certaines suggestions ont été faites pour que cette disposition de la Loi s'applique aux paiements provenant des plans de prestations de chômage sur le plan de l'entreprise et par conséquent une personne éligible pourra ainsi recevoir les paiements de l'assurance-chômage et les prestations de compagnie simultanément.Cependant, il est affirmé ici que la clause qui alloue des gains limités ne s'applique pas aux montants provenant des plans de prestations aditionnelles d'assurance-chômage sur le plan de l'entreprise. Ceci est important parce que les augmentations de prestations résultant d'un facteur quelconque, (fonds de réserve plus vaste, augmentations de salaires et autres changements similaires dans les taux de prestations de compagnie) sans changement parallèle dans les gains allouables pourraient rendre un employé non admissible à l'assurance-chômage. Si les prestations de compagnie augmentent au-delà des gains allouables, des réductions seraient faites sur le montant de l'assurance-chômage; on ira même jusqu'à ne pas allouer d'assurance-chômage. En d'autres termes, un employé pourrait recevoir des prestations de compagnie seulement et non et les prestations de compagnie et l'assurance-chômage ensemble.Le terme « salaire » est généralement associé à l'idée de paiement pour services courants rendus. Dans le cas d'individus recevant des prestations de chômage sur le plan de l'entreprise, aucun service n'est requis. Ce qui est encore plus important, c'est le fait que les gages ou salaires sont payés par la compagnie aux employés alors que les prestations additionnelles de chômage proviennent du fonds de réserve. Tant que les prestations sur le plan de l'entreprise seront versées après que des services auront été rendus par des employés, il semblerait alors exister un parallèle immédiat entre l'administration et le financement de plans de prestations additionnelles d'assurance-chômage et les plans de pension. Si ceci est vrai, tout doute à savoir s'il sera possible de recevoir et l'assurance-chômage et les paiements de compagnie, devrait disparaître parce que la Commission d'Assurance-chômage indique spécifiquement qu'un revenu, tel que les pensions, ne constitue pas un salaire et n'empêche pas un individu de jouir de l'assurance-chômage.FACTEURS DE COÛTTout comme dans la législation antérieure, la nouvelle Loi d'assurance-chômage maintient la politique qui veut que les prestations (au pourcentage des salaires) soient plus élevées pour les petits salariés que pour les travailleurs à revenus supérieurs. De la même façon, la durée des prestations varie grandement selon le montant des contributions versées. Si une compagnie devait songer à garantir les salaires ou les prestations, elle réaliserait qu'elle assumerait ainsi une responsabilité considérable et indéfinie.Au contraire, comme il en sera question plus loin, la méthode de financement en usage dans les Compagnies Ford et General Motors évite automatiquement ces problèmes. Selon ces plans, la responsabilité entière de la Compagnie est connue et le coût peut en être déterminé à l'avance.Selon la nouvelle Loi d'assurance-chômage, les prestations constituent un plus haut pourcentage des salaires: comme résultat, le montant des prestations requis pour constituer un revenu égal au salaire normal, ou un certain pourcentage des salaires, est moindre. Ceci illustre bien le principe de base, à savoir que le paiement exact de la compagnie dépend directement du niveau des prestations d'assurance-chômage.CHANGEMENTS DE SALAIRES ET ASSURANCE-CHÔMAGELes relations entre les salaires et l'assurance-chômage sont importantes et ont maintenant une signification particulière pour l'intégration de l'assurance-chômage et du salaire garanti ou des plans de prestations sur le plan de l'entreprise.Comme il a été souligné antérieurement, l'assurance-chômage en tant que pourcentage des salaires diminue dès qu'un individu passe d'un salaire inférieur à un salaire supérieur. Les augmentations générales de salaires ont pour effet de faire tomber bon nombre de travailleurs dans les catégories d'assurance-chômage dont les prestations sont plus faibles comparativement aux salaires. Aussi, des augmentations de salaires, même au sein de la même catégorie d'assurance-chômage, sans augmentation comparable d'assurance-chômage, signifient que des prestations additionnelles plus importantes sur le plan de l'entreprise devraient être versées pour maintenir la même proportion entre la compensation totale de chômage et la moyenne des salaires. Les conséquences sur l'employeur de l'une ou l'autre de ces situations dépendraient de la nature du contrat existant avec ses employés. Là où une garantie réelle a été assurée, l'employeur aurait des déboursés plus importants à effectuer. Dans le cas de plans tels que ceux de Ford et de General Motors, aucune responsabilité supplémentaire n'incomberait à la compagnie. Par exemple, plus la part de paiement de prestations est grande plus rapidement le fonds est amoindri. Ceci pourrait fort bien amener l'union à négocier une augmentation des contributions de la part des compagnies au fonds de réserve.PRINCIPE DE RESPONSABILITÉ FINANCIÈRE LIMITÉE DE LA COMPAGNIEL'une des particularités les plus importantes, sinon la primordiale, des plans de prestations adidtionnelles d'assurance-chômage des Compagnies Ford et General Motors est la méthode de financement qui impose une limite précise à la responsabilité de la compagnie. Dans ces deux plans, la contribution de la compagnie au fonds de réserve est fixée à cinq cents pour toute heure travaillée et payée et cela pour chaque employé couvert. En conséquence, à n'importe quelle date, le volume du fonds de réserve duquel les prestations seront payées sera déterminé par le montant des contributions de la compagnie moins le total des prestations déjà payées. S'il n'existe plus de fonds, aucune prestation ne peut être versée et la Compagnie n'est liée à aucune autre contribution.Cette méthode de financement, avec sa limite précise de responsabilité pour la Compagnie, comporte une autre implication. Le développement possible dont il a été question dans l'article précédent, à savoir qu'il y aurait avantage à assurer la capacité d'une compagnie à financer un plan de salaire garanti qu'elle a négocié avec ses employés, ne s’appliquerait pas à des plans tels que ceux établis par les Compagnies Ford et General Motors. La caractéristique essentielle de ces plans consiste en ce que la Compagnie n'a absolument aucune responsabilité de payer les prestations ou une part des prestations. La responsabilité de la Compagnie est restreinte à une contribution spécifique et limitée au fonds de réserve. Le coût total du paiement de la Compagnie (cinq cents par heure travaillée par chaque employé admissible pour participer à ce Plan), peut être déterminé d'avance par des méthodes de comptabilité similaires à celles utilisées pour le calcul ordinaire des salaires.RESPONSABILITÉ DE LA COMPAGNIE ET ASSURANCE-CHÔMAGEIl semble maintenant être généralement accepté que la cause principale de demande en faveur du salaire garanti aux États-Unis est le mécontentement général provenant des systèmes d'assurance-chômage. Cette considération est spécifiquement reconnue par la Compagnie Ford Motor.On suggère ici que ces plans de prestations additionnelles de chômage sur le plan de l'entreprise, à cause de leurs caractéristiques fondamentales ne garantissant pas des prestations, pourraient stimuler des demandes renouvelées et par les unions et par les compagnies dans le but d'obtenir des changements dans les paiements d'assurance-chômage. D'autre part, l'impossibilité d'obtenir des prestations sur le plan de l'entreprise, à cause de l'absence de temps pour construire le fonds ou des demandes trop abondantes surtout de la part des employés qui ont accumulé un nombre substantiel de crédits, pourrait provoquer un mécontentement important de la part des travailleurs.CONCLUSIONSUn des aspects les plus significatifs des plans de prestations de chômage sur le plan de l'entreprise est que ce précédent a été établi. Pour ce qui concerne les unions, une base a été jetée en vue de négociations ultérieures avec la gérance. Ces plans-ci n'ont toutefois sûrement pas résolu la question du salaire garanti lui-même et cela pour la simple raison qu’ils ne sont pas des plans de salaires garantis. En conséquence, il est hautement probable que nous ayons seulement complété la première phase d'une controverse qui peut durer un certain nombre d'années. Cependant, pour les employeurs, toute tentative de la part des unions en vue d'accroître le caractère de garantie attaché aux prestations sur le plan de l'entreprise pourrait laisser entrevoir une responsabilité financière plus grande pour les compagnies concernées. Il se pourrait bien que d'une part la garantie actuelle des salaires ou prestations et d'autre part la responsabilité financière limitée des compagnies soient deux solutions irréconciliables.Toute fixation de plans de prestations de chômage sur le plan de l'entreprise et le principe du salaire garanti doivent être basés sur des considérations autres que celles des facteurs de coût ou de responsabilité financière. Si les plans existants ou leurs variantes sont acceptables par les unions et de façon permanente, les deux parties bénéficieraient de relations ouvrières améliorées. Encore plus, l'exemple de compagnies agissant de la sorte pour combattre les effets des fluctuations des affaires pourrait amener une nouvelle évaluation du problème du chômage. En s'opposant aux propositions de salaire garanti de l'U.A.W., la Compagnie Ford Motor a voulu montrer clairement qu'elle avait formulé son propre plan dans le but d'adoucir les effets du chômage périodique. Les fluctuations dans l'emploi et la production totale sont causées par un ensemble complexe de facteurs nombreux et variés. Comme résultat, ce n'est pas possible de prétendre que certaines actions de la part d'individus ou d'organisations peuvent résoudre le problème du chômage. Toutefois, il n'y a aucun doute que la gérance peut jouer un rôle particulièrement important dans la lutte contre les fluctuations cycliques et les variations saisonnières de l'emploi. Jusqu'à ce que le système des plans de prestations additionnelles de chômage incite ou stimule la direction à prendre conscience de la nécessité d'une action générale de la part des compagnies pour adoucir le chômage, des avantages économiques et sociaux peuvent ressortir; ces avantages pourraient être d'une conséquence plus importante que celle de fournir immédiatement un supplément à l'assurance-chômage.Il n'y a aucun doute qu'une véritable nouvelle dimension a été ajoutée aux relations industrielles. Seuls les événements futurs vont nous montrer, si ce nouveau facteur va soit accroître, soit diminuer la compréhension patronale-ouvrière.

The global demand in energy resources is moving the petroleum industry to the Arctic with its huge resource potential. The lack of infrastructure onshore increases the role of the Arctic marine shipping and the importance of the Northern Sea Route (NSR). Shipping within NSR waters is associated with challenges and risks, including environmental ones, and may lead to high losses caused by an accidental oil spill. The present paper provides a description and the results from the application of a simulation model for selected tanker collision scenarios with an evaluation of possible oil spill sizes as result of discharge time, penetration depth, energy and force applied. NSR navigation data from 2013, the year with the record number of transits through NSR, were studied. These were used to generate probable oil spill scenarios caused by tanker collision, and financial liabilities for environmental damage were calculated using existing international and Russian methods.

To the Editor.— The increasing population of senior citizens is currently viewed by our political structure as a cultural and financial liability, a burden that we are obliged to carry. Instead, these senior citizens represent an untapped national resource from which both cultural and financial dividends are obtainable. We have recognized one area in which senior citizens are able to play an important and otherwise unfulfilled role. Three years ago, the Experimental Lung Transplant Laboratory Group in conjunction with the Department of Volunteer Services at Montefiore Hospital and Medical Center-Albert Einstein College of Medicine (NY) became aware of the senior citizen as a resource and thereby recognized a potential solution to the rapidly shrinking value of the available research dollar. As a result of this awareness, six senior citizen volunteers have joined our staff and regularly perform a wide range of duties. In our laboratories, a retired dentist has designed

The differential diagnosis between effusions of inflammatory and of traumatic origin is important from both a medical and an economic aspect; it guides therapeutic measures, and decides, in industrial and liability cases, the claim for compensation. The conclusion is based on the anamnesis, the objective signs of injury or infection and the character of the aspirated effusion. The anamnesis can be misleading; minor injuries as well as infections are liable to be overlooked. On the other hand, the history of an accident will be questioned unless supported by clinical observations, especially in cases that involve financial liability. Abrasions, lacerations and other external symptoms are absent in a large number of traumatic effusions of the joints. Roentgenograms are positive only in the presence of intra-articular fractures. The character of the aspirated fluid is therefore the most valuable aid in these diagnostic problems. It is generally recognized that a hemorrhagic fluid indicates