Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific anti-avoidance rules and penalties. This study focusses on the effectiveness of the use of penalties as a measure to combat tax avoidance, firstly at a global level and then centred on South Africa. Main purpose of study: This study aims to provide a systematic review on the opinion of academic literature globally regarding the effectiveness of tax penalties in combatting tax avoidance and to make recommendations on the implementation of penalties in South Africa. Method: Relevant literature was identified from high quality sources and analysed according to predetermined criteria. A brief overview of the literature was performed and findings were presented and discussed. Conclusions regarding the effectiveness of tax penalties were drawn and, where applicable, recommendations were made for the implementation of penalties in South Africa. Results: The opinion in academic literature regarding the effective use of penalties to combat tax avoidance is varied. Penalties by themselves are rarely regarded as an effective measure to reduce tax avoidance. In this regard, various factors exist that influence the ability of a penalty to affect real change in taxpayer behaviour and reduce unwanted tax avoidance. Conclusions: South Africa has implemented tax penalties, in accordance with global norms, to combat unwanted tax avoidance. By focussing on other factors that, in combination with tax penalties, make these tax penalties more effective, greater change in taxpayer behaviour can be achieved. The existing penalties would therefore not need to be changed to be more effective but additional measures should also be taken to change taxpayer behaviour. / 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

As taxation across borders have become a significant event, this study therefore focusses on the taxation of business profits within the context of cross border transactions, especially with reference to permanent establishments. The study places emphasise on the various requirements and variations of the permanent establishment concept as used and defined in the OECD and UN Model Tax Convention respectively, by drawing comparisons between the various requirements and also identifying variances. The study concluded by suggesting that the UN Model Double Tax Conventions offers better taxation of business profits from the perspective of developing countries, within the context of taxing business profits through the use of permanent establishments. / Mini Dissertation (MCom)--University of Pretoria, 2019. / Taxation / MCom (Taxation) / Unrestricted

Research data management (RDM) focuses on the organization and description of data, from its entry to the research cycle through to the dissemination and archiving of valuable results. RDM entails storage, security, preservation, compliance, quality, sharing and jurisdiction. In the academic world, RDM can support the research process by searching for relevant data, storing data, describing data and advising researchers on good RDM practice. This study focused on developing RDM services. The aim of the study was to establish the role Makerere University Library could play in developing RDM Services. A number of questions were formulated to guide the researcher in finding answers to the research questions. A literature review, based on the research sub-questions, was carried out. The review covered the concept of RDM, academic libraries and their RDM practices, various RDM services in academic libraries, RDM services that require sustainability and how current researchers, in general, manage their data. The research undertaken took a qualitative approach with a case study design. This was due to the need to gather in-depth and comprehensive views and experiences regarding RDM at Makerere University. A purposive sampling technique was used to identify researchers who are actively involved in managing research data at Makerere University. Data were collected using semi structured interviews, from eight participants; one from each college. The participants were selected because of their knowledge about RDM and semi-structured interviews were preferred due to their flexibility. An interview schedule was used as the data collection instrument. Data was transcribed into Microsoft Word for easy analysis. Findings that addressed the research question and sub-questions were presented and interpreted in chapter four and conclusions as well as recommendations were discussed in detail in chapter five of this research report. In summary it is possible to say that although researchers, from across the entire university, generate big volumes of research data it appears that researchers themselves manage, control and store their data making use of different removable devices. This is risky. So there is a need to develop RDM skills for all stakeholders. It does appear though that the researchers at Makerere University would be willing the support of RDM services if these are developed by the library. / Mini Dissertation (MIT)--University of Pretoria, 2017. / Carnegie Corporation of New York / Information Science / MIT / Unrestricted

Hepatitis A virus (HAV) is the most common cause of acute viral hepatitis worldwide. Hepatitis A virus is classified in the genus Hepatovirus of the family Picornaviridae. The virion has a 7.5 kb positive-sense single-stranded RNA genome and only one serotype of the virus has been identified so far. There are six genotypes of HAV distinguished by nucleotide sequence analysis of the VP1 region. Genotypes I, II and III, each with their subdivisions A and B, infect humans. Genotypes IV, V and VI infect non-human primates. These genotypes have a distinct geographical distribution. In 1997, it was established that genotype IA and IB prevail in South Africa (SA) with IB being predominant. However, no recent data have been published on the types of HAV circulating in SA even though the virus was detected in surface water sources and on fresh produce at the point of retail. There is an effective vaccine for the prevention of hepatitis A, but recent publications have reported the possible emergence of antigenic escape mutants of HAV. The aim of the study was therefore to establish which genotypes and possibly variants thereof of HAV are circulating the community compared to the genotypes present in water and food sources. To identify the different strains of HAV circulating in SA, detection and characterisation of HAV strains was performed on clinical and environmental sources. A total of 117 clinical specimens and 80 water samples (irrigation, surface and wastewater) and 20 fresh produce (tomatoes, lettuce, cabbage) samples were analysed. Samples were collected in SA and neighbouring countries. Hepatitis A virus was detected in 78% of the clinical specimens and in only 46% of the water samples. None of the fresh produce analysed in the study tested positive for HAV even though some of the produce were irrigated with HAV contaminated water. Molecular characterisation of the detected strains revealed the presence of genotype IB in SA. The SA strains have a unique nucleic acid sequence, namely a R298K mutation within the VP1 region and R71S substitution within the VP1/P2B junction, which distinguishes them from strains detected in the rest of the world and even in neighbouring countries. The characterised strains were also analysed for the presence of previously isolated antigenic escape mutants and/or novel ones. One possible vaccine escape mutant, with a I179T substitution next to the neutralisation residue Y181 in the VP1 region, was identified. A variety of strains with mutation(s) at or around the neutralisation sites were also identified as well as circulation of quasispecies among clinical HAV strains. The study revealed the circulation of a potential new HAV genotype among the SA simian population. The data provided by the study stresses the need to implement a proper surveillance system of the circulation of HAV strains in SA. / Dissertation (MSc)--University of Pretoria, 2013. / National Research Foundation (NRF) / Water Research Commission / Medical Virology / MSc (Medical Virology) / Unrestricted

No description available.

No description available.

Robert Goodnough was an American artist (painter and sculptor) and writer, who was active during the second half of the twentieth century. He became involved in the discussions on the subject matter of the artists which took place in the 1940s and early 1950s. He contributed to the debate through organising discussion sessions amongst contemporary artists, who later became known as Abstract Expressionists. / Abstract Expressionism was the label given to an emblematic period in American painting, which emerged after World War II and was the subject of much debate in the 1940s and 1950s in New York art circles. / Doctorat en Histoire, histoire de l'art et archéologie / info:eu-repo/semantics/nonPublished

Often regarded as the first Islamic defense of political secularism, `Ali `Abd al-Raziq's Islam and the Foundations of Government provoked emotionally-charged repudiations that culminated in his dismissal from Egypt's corps of `ulama. Setting `Abd al-Raziq's work in historical context, this dissertation explains what `Abd al-Raziq intended to do when he wrote Islam and the Foundations of Government. Most immediately, `Abd al-Raziq intended to protect Egypt's fledgling constitutional monarchy from the threat of Egypt adopting the caliphate institution. `Abd al-Raziq's work aimed to undercut proponents of an Egyptian caliphate by demonstrating that the caliphate institution found no support in the sources of fiqh, and had no religious significance in early Islamic history. Many studies have attributed the failure of `Abd al-Raziq's work to the innovative nature of his argument. This dissertation argues that communities constantly invent traditions in order to legitimate their emerging forms. Indeed, Egyptian Muslims of the 1920s had already come to accept nineteenth-century Islamic innovations, like the Ottoman doctrine of the caliphate, Muhammad Abduh's concept of a liberal shari`a, or the novel belief in an Egyptian nation. In this context, `Abd al-Raziq's innovative reasoning cannot account for his failure. This dissertation attributes `Abd al-Raziq's failure to the threat it posed to the perceived rule of law. Like `Abd al-Raziq, `Abd al-Raziq's critics considered tyranny the result of unrestrained, despotic rule. For them, however, God's laws, expressed in the shari`a proved the only adequate limitation to fallible human authorities. The caliphate must be reinstituted, they believed, because of all the world's systems of government, the caliphate alone acknowledged the sovereignty of God's law. By rejecting the caliphate, they inferred, `Abd al-Raziq rejected the institution required for establishing a rule of law that protects citizens from the arbitrary whims and abuses of their rulers. / A Dissertation submitted to the Department of Religion in partial fulfillment of the requirements for the degree of Doctor of Philosophy. / Fall Semester, 2012. / August 13, 2012. / 'Abd al-Raziq, Egypt, Historiography, Islam, Modernism, Secularism / Includes bibliographical references. / John Kelsay, Professor Directing Dissertation; Michael Ruse, Outside Committee Member; Sumner B. Twiss, Committee Member; Adam Gaiser, Committee Member.