This study explores the portrayal of the climate-conflict nexus in global and national communications on climate change response. It utilizes a qualitative inductive approach and the IPCC AR5 (2014) was chosen to represent global communication documents, while two Afghan communications, the Initial as well as Second National Communication, on climate change and response were used to represent the national level. Through a content analysis, several themes were discerned through which the climate-conflict nexus is portrayed. It can be concluded that there are several differences between the global versus Afghan communication documents, as well as between the Initial National Communication (2012) and the Second National Communication (2017). The Second National Communication overall attempts to mirror the communication used by the IPCC by using the same themes but in a more indirect way. The analysis finds that the climate-conflict nexus is often portrayed through indirect communication and that this leads to a lack of conflict-sensitivity in the Afghan national documents, concluding by making suggestions on how to improve conflict-sensitivity in these documents.

I denna studie följer man fem olika personers erfarenheter av att ha flyttat från Nordmakedonien till Sverige för att arbeta. Studiens mål är att ta reda på vilka utmaningar individerna upplevde på den Nordmakedonska arbetsmarknaden samt orsakerna som lett till att individerna valt att lämna sitt hemland i hopp om en bättre framtid i Sverige. Fortsättningsvis så är även målet med studien att ta reda på hur flytten till Sverige har gått, vilka utmaningar de har stött på i det nya landet både socialt och i arbetslivet. Insamlingen av det empiriska materialet gjordes genom semistrukturerade intervjuer med mina fem intervjupersoner. Den metoden ansågs mest anpassad för att få fram ett individperspektiv och för att ge utrymme för individerna att berätta sina erfarenheter ur sitt egna perspektiv. Det empiriska materialet analyserades sedan med hjälp av Framing Theory som syftar på att få fram en definition av problemet ur individens perspektiv, även att se till orsakerna ur individens perspektiv, få fram deras moraliska bedömningar av problemet och orsakerna och till sist se vilka hjälpmedel som föreslås av individerna.  Resultatet av studien visade vissa samband och vissa olikheter bland individerna. Alla individerna beskrev en skillnad på om man arbetade inom den privata eller statliga sektorn på den Nordmakedonska arbetsmarknaden. Den privata sektorn beskrivs som mer rättvis där kompetens är det som avgör dina möjligheter för ett arbete. Medan den statliga sektorn beskrivs som orättvis och präglad av politisk korruption som begränsade möjligheterna framför allt för en av mina respondenter. Däremot är detta något som alla respondenter direkt eller indirekt har erfarenhet av. Andra utmaningar på den Nordmakedonska arbetsmarknaden som nämndes var dåliga arbetsvillkor och rädsla för arbetslöshet. En annan orsak som nämndes av två av respondenterna var helt enkelt att de hade tröttnat på sina yrken och kände att de behövde en förändring. Den absolut främsta orsaken som nämndes av alla respondenterna var viljan att ge sina barn en bättre framtid med friheten att kunna utforska sina intressen och kunna bli vad de vill utan att begränsas av arbetsmarknaden.  Väl i Sverige beskrevs språket som en stor utmaning av flera av respondenterna. Andra utmaningar som lyfts fram är kulturella skillnader. Att lära sig språket beskrivs som en stor hjälp både för att det gett fler möjligheter inom arbetslivet och för att komma in bättre i samhället och kulturen. Stöd från familj och vänner är även något som nämns vara till hjälp för att handskas med utmaningarna. / In this study you will follow five different people's experiences of moving from North Macedonia to Sweden for work. The aim of the study is to find out what challenges the individuals experienced in the North Macedonian labor market as well as the reasons that led the individuals to leave their home country in the hope of a better future in Sweden. Furthermore, the aim of the study is to find out how the move to Sweden went, what challenges they have encountered in the new country both socially and in the working life. The collection of the empirical material was done through semi-structured interviews with my five interviewees. This method was considered most suited as the goal of the study is to  highlight the individual’s perspective and to allow the individuals to tell their experiences. The empirical material was then analyzed with the help of the Framing Theory, which aims to obtain a definition of the problem from the individual's perspective, as well as explaining the causes from the individual's perspective, to obtain their moral judgements of the problem and the causes. Lastly the framing theory wants to find out what remedies are suggested by the individuals. The results of the study showed certain connections and differences among the individuals. All individuals described a difference in if you work in the private or the governmental sector in the North Macedonian labor market. The private sector is described as more fair where competence is what determines your opportunities for a job. While the governmental sector is described as unfair and characterized by political corruption, which limits opportunities especially for one of my respondents. However, this is something that all respondents directly or indirectly have experienced. Other challenges in the North Macedonian labor market mentioned were poor working conditions and fear of unemployment. Another reason mentioned by two of the respondents was simply that they are tired of their jobs and felt that they needed a change. The most common reason mentioned by all the respondents was the desire to give their children a better future with the freedom to explore their interests and become what they want without being limited by the labor market. When arriving to Sweden, the language was described as a major challenge by several of the respondents. Other challenges highlighted are cultural differences. Learning the language is described as a great help. Both when it comes to being given more opportunities in the work life and to feel more a part of the society and culture. Support from family and friends is also something that is mentioned to be helpful when dealing with the challenges.

The project originated with the question "What is the future of urban mobility?" and the counterquestion "What is the future of urbanity?". To understand the future of mobility, we first need to try to understand more of the future context where it'll reside. Mobility and the context it exists within are two symbiotic yet constantly evolving elements. This project seeks to speculate about their respective state in the year of 2050. Our global population keeps on growing, and more people are moving into urbanized regions. Already today more 90% of the worlds population is concentrated on roughly 10% of our planets land surface, and the density keeps increasing. To cope with the expanding population, cities need to keep growing and create sustainable infrastructure. The trend in densely populated regions has been to grow in the vertical axis. Besides just residential spaces, modern cities are starting to distribute shops, utilities and other typical city content vertically as well. City blocks and their content that used to be spread out in the horizontal plane are now increasingly being housed within compact hubs over multiple levels vertically. This project proposes the idea of a prototype sub-city within a mega city in the South East Asian region, around the year of 2050. Created as a way to prototype solutions to challenges found in hyper densely populated regions ranging from urban planning and congestion to general liveability. The fictional district has a highly vertically oriented cityscape, consisting of many interconnected highrises and megastructures. Traversing the walls of the buildings, vertically and horizontally, are vehicles propelled through magnetic levitation technology on an inductive infrastructure retrofitted onto or built into the buildings in the region. The far future, visionary setting of the project intends to provoke thoughts and reflection about an urban lifestyle within a far more vertically oriented environment. The thesis also aims to paint a picture of a car free city hub where vehicles are bound to the vertical plane, and the horizontal plane is devoted to the community of the city. Whether it's on the ground level or multiple stories up in a luscious "sky garden", the horizontal planes belong to the people and are roamed by foot. The process behind the development of the project involved research into the future setting and emerging technologies. Creative development and ideation were done using analogue as well as digital sketching, brainstorm sessions and physical and digital mockuping. The final vizualisations and compositions were designed from storyboards describing typical use cases of the vehicle. After researching topics of future cityscapes, creating the future premise of the project and ideating and refining various ideas, the end result of the thesis is Vertal Hex. A maglev propelled shuttle targetting future businesses. Travelling along the walls of the interconnected megastructures making up the future cityscape and company campuses, it allows it's passengers to reach their destinations anywhere within the hub entering right at the floor of their destination.

The idea for the vehicle was inspired by an interest in creating a tranportation possiblity with an advanced design. The author had the fortunate opportunity to carry out an exam project at the automobile company Changan whose design department is in Turin, Italy. Changan produces almost exclusively passenger vehicles for the Asian market. The Asian auto user has shown a great interest in premium and personalised luxury qualities and at the same time demands unique safety aspects. As a result the author was inspired to design a vehicle which combined both aspects in a unique passenger vehicle for the future. Because of the masstransit situation in mega-cities the author felt inspired to test a new highway infrastructure possiblity in the conception of the vehicle design, the tunnel system. Classical hand drawings together with digital ideation drawing and 3D software models were the tools implemented for the design process. The work process was not linear starting with hand drawings and ending in complex computer models but took on a laborious path doubling back on and reworking all the different creative routes in a method which culminated in an end product. The end result is the Traveler, a shared auto service for two for 2050, a unique expansion on Changan´s historical production of passenger vehicles. The automoble is conceived as a two-compartment passenger transport option. Its size allows for different rider experiences: work, relaxation and entertainment while on the go. Because the passenger is in her/his own „room" there is a guaranty for complete privacy and ultimate safety from outside influence.

No abstract / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom / Unrestricted

Background: Government institutions develop a country’s policies. One of the policies is that of taxation. The aim of these policies should be to address public issues. However, there are instances where the desired outcome to address these issues cannot be achieved. Institutions such as key governing figures, the media and other interest groups have been found to be a major agent of policy change. They can be the reason why countries follow different policy paths. Historical institutionalism, as a framework, is needed to consider the different social, economic and political influences that these institutions have on a country’s policies. Main purpose of study: This study aims to analyse the relationship between a country’s political developments and its policy changes through the use of historical institutionalism. Furthermore, this study also seeks to uncover why similar countries follow differing policies. Method: This study follows an interpretivist approach, with a systematic review strategy. This study is exploratory as it aims to uncover facts relevant to policy changes. As policy changes are analysed at a specific point in time, this is a longitudinal study. The study’s unit of analysis are the different articles reviewed which are analysed through inductive reasoning. Results: Path dependency and critical junctures are the most common features of historical institutionalism. This reveals that past key events and decisions made by institutions generally cause a country to take a specific policy path. Developing countries’ policies are influenced by government's self-interest motives while developed countries’ policies are influenced by democratic motives. Historical institutionalism may explain why similar countries follow different policy paths. The study finds that different institutions have diverse influences on each country’s policies. Conclusions: South Africa’s policies, specifically its taxation policies, are subjects of uncertainty. This study finds that the use of historical institutionalism can be applied in studying South African taxation policies. Furthermore, this framework may also be used to understand why South Africa follows different policies to similar countries. / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom / Unrestricted

No abstract / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom Taxation / Unrestricted

The erosion of the tax fiscus as a result of excessive interest deductions and the shifting of the related profits (interest income) outside of the jurisdiction where such profits are derived, is a worldwide phenomenon impacting both developed and developing nations. Such is the gravity of this practice, that the Organisation for Economic Co-operation and Development (OECD) performed a study on this matter and published recommended best practice methodology and/or rules to combat this practice and consequently assist in protecting the integrity of taxing systems. In light of the above, the OECD recommended a best practice approach in the form of a fixed ratio rule that must be applied to limit deductions in the form of interest amounts (and other financial payments). This rule may be adopted together with a group ratio limitation rule, and other special supplementary rules consisting of a de minimis threshold, the carry forward of disallowed/unused interest, as well as special rules in respect of assessed loss companies, financing instruments with tainted interest components and interest bearing funding utilised for public benefit projects. The purpose of this study is to ascertain the effectiveness of the imposition of such rules, with a primary focus upon the fixed ratio limitation rule. Moreover, the secondary focus of the study is to ascertain whether the imposition of such a rule positively assists in the limitation of excessive deductions of interest amounts (as supported by the supplementary rules recommended by the OECD). We have excluded from the scope of this study “other financial payments”, and as such have only focused upon interest expenditure amounts. The study herein also focuses upon the South African tax landscape, and the interplay of the recommended best practice approach with the South African legislative provisions, as currently contained in the tax laws. / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom Taxation / Unrestricted

No abstract / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom Taxation / Unrestricted

No abstract / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom Taxation / Unrestricted