El Consejo Nacional de Ciencia Tecnología e Innovación Tecnológica (CONCYTEC), ha implementado un conjunto de medidas y políticas colaterales orientadas a impulsar el desarrollo de las empresas a través del tiempo, mejorando con ello los servicios públicos para reducir la pobreza, lograr el bienestar familiar e incrementar los ingresos para obtener un crecimiento sostenido. La investigación tuvo como objetivo general determinar la incidencia de los beneficios tributarios en la inversión en ciencia, desarrollo e innovación tecnológica en las empresas agrícolas en la zona norte del Perú año 2021 y como objetivos específicos: Primero, analizar la posición normativa; segundo, describir el proceso de la aplicación de los beneficios tributarios de la Ley N.º 30309; tercero, analizar de qué manera los beneficios tributarios promueve la inversión en ciencia y cuarto, evaluar los beneficios tributarios de inversión en ciencia para la determinación de la base imponible en el cálculo del Impuesto a la Renta. La metodología ha sido de un enfoque cualitativo, de tipo aplicada y de nivel descriptivo. El diseño de la investigación fue no experimental. La población estuvo conformada por 50 empresas del sector agrícola, que de forma asociativa participaron en proyectos de inversión con financiamiento no reembolsable del estado y de las empresas involucradas. En síntesis, se pone en evidencia que por falta de una difusión de la normativa hace que muchas empresas no se beneficien con estos incentivos al no cumplirse con el procedimiento y parámetros requeridos por CONCYTEC para lograr su inscripción y calificación del proyecto. / The National Council for Science, Technology and Technological Innovation (CONCYTEC), has implemented a set of collateral measures and policies aimed at promoting the development of companies over time, thereby improving public services to reduce poverty, achieve family well-being and increase revenues for sustained growth. The general objective of the research was to determine the incidence of tax benefits in investment in science, development and technological innovation in agricultural companies in the north of Peru in 2021 and as specific objectives: first, to analyze the normative position; second, to describe the process of applying the tax benefits of Law No. 30309; third, to analyze how the tax benefits promote investment in science and fourth, to evaluate the tax benefits of investment in science for the determination of the tax base in the calculation of the Income Tax. The methodology has been of a qualitative approach, applied type and descriptive level. The research design was non-experimental. The population was made up of 50 companies from the agricultural sector, which associatively participated in investment projects with non-reimbursable financing from the state and the companies involved. In summary, it is evident that due to the lack of dissemination of the regulations, many companies do not benefit from these incentives by not complying with the procedure and parameters required by CONCYTEC to achieve their registration and qualification of the project.

The dissertation investigates South Africa’s legal aspects pertaining to voluntary repatriation of refugees. The repatriation of Mozambican and Angolan refugees was referred to in order to examine the loopholes in the process of repatriating them. This study moreover examines whether the application of the cessation clause is in contravention of the principle of non-refoulement, which is intrinsically the cornerstone for voluntariness of repatriation. The analysis of international, regional and South Africa’s refugee protection framework demonstrates that South Africa affords refugees the protection required by international law. This has been compared with states’ practice and case law with regards to refugee protection in countries including Canada and the United Kingdom. Although South Africa, Canada and the United Kingdom have comprehensive legal framework governing refugees’ protection, refugees’ rights have been violated on numerous occasions. The dissertation consequently concludes that notwithstanding the presence of international, regional and domestic legislations, the rights of refugees are violated due to their vulnerability and the repatriation process ignores the principle of voluntariness on several occasions. / Public, Constitutional, and International Law / LLM

Thesis (MA (Political Science))--University of Stellenbosch, 2010. / ENGLISH ABSTRACT: The United States of America (USA) has a new president in the White House - a president whose rhetoric appears to distance himself from the policies of the previous administration. This also appears to hold true for his approach with regard to nuclear nonproliferation. The overarching research aim of this study is to explore whether the Obama administration’s policy with regard to nuclear non-proliferation will differ significantly from that of the Bush administration. The broader subject of nuclear non-proliferation will be subdivided into three themes, namely: disarmament, proliferation by non-nuclear states and nuclear terrorism. In order to sketch the international context within which the USA’s policy must be viewed, an overview of the nuclear non-proliferation regime is provided. This will be followed by an exploration of disarmament, proliferation by nonnuclear states (with Iran and North Korea as case studies) and nuclear terrorism. In each case, a comparison between the Bush administration and the Obama administration’s policies will be done. Finally, an analysis will be done of the main similarities and differences between the two administrations’ approaches, with a focus on the use of hard, soft and smart power. The study concludes that the primary difference between the Bush and Obama administration’s approaches is that Bush pursued only one policy option (hard power) at a time, while Obama intends to use many different policy options (smart power) at the same time, with a focus on increasing the use of soft power. This sort of pragmatism may just be what the USA needs right now in order to address the problem of nuclear proliferation. / AFRIKAANSE OPSOMMING: Die Verenigte State van Amerika (VSA) het ‘n nuwe president in die Withuis – ‘n president wie se uitsprake hom van die beleide van die vorige administrasie blyk te distansieer. Dit wil ook voorkom asof dit van toepassing is op sy benadering tot kernwapen versperring. Die oorhoofse navorsingsdoelwit van hierdie studie is om te ondersoek of die Obama administrasie se beleid ten opsigte van kernwapen versperring aansienlik van die van die Bush administrasie gaan verskil. Die breër onderwerp van kernwapen versperring kan in drie temas opgedeel word, naamlik: ontwapening, proliferasie deur nie-kernwapenstate, en kernwapen terrorisme. Ten einde die internasionale konteks te skets waarin die VSA se beleid moet geskied, begin die studie met ‘n oorsig van die kernwapen versperring regime. Dit word gevolg deur ‘n ondersoek van onderskeidelik ontwapening, proliferasie deur nie-kernwapenstate (met Iran en Noord-Korea as gevallestudies) en kernwapen terrorisme. By elkeen van die drie temas word ‘n vergelyking tussen die Bush administrasie en die Obama adminstrasie se beleide getref. Laastens word ‘n analise van die hoof verskille en ooreenkomste tussen die twee administrasies se benaderings onderneem, met die klem op die gebruik van harde, sagte en slim mag. Die bevinding van die studie is dat die hoof verskille tussen die Bush en Obama administrasies se benaderings behels dat Bush slegs een beleidsopsie (harde mag) op ‘n slag nagevolg het, terwyl Obama beoog om terselfdertyd van verskillende beleidsopsies (slim mag) gebruik te maak, met veral ‘n fokus op ‘n toename in die gebruik van sagte mag. Die soort pragmatisme mag dalk net wees wat die VSA tans nodig het om die probleem van kernwapen proliferasie aan te spreek.

Forested lands of western Oregon provide aquatic habitat for many fish and riparian dependent species, including a wide variety of salmon species. Current policies set riparian protections using fixed buffers on streams for federal and private lands based on stream type or size. These buffers can create a series of disjointed riparian protections, as federal lands require buffers that are much larger than private lands. In addition, the fixed buffer approach is neither flexible nor tailored to aquatic ecosystem values. This thesis presents a framework for comprehensively assessing stream networks using site specific watershed features and then suggests riparian conservation strategies that key stream and riparian protection to aquatic ecosystem values. Seven study watersheds were used in this analysis, totaling over 2.5 million acres of forested lands in western Oregon. Employing a set of geospatial tools, called NetMap, streams in each watershed were classified into higher and lower priorities using criteria of intrinsic potential, erosion/debris flow susceptibility, and thermal loading potential. Results demonstrated the inherent variability within and among watersheds based on the geomorphic and ecological processes determined important for selected salmon species. Within each watershed, both federal and non-federal lands had many miles of higher priority fish-bearing and non-fish bearing streams, suggesting the need for comprehensive, holistic watershed conservation strategies. Based on the partitioning of streams into higher and lower priorities, an alternative riparian conservation strategy was then modeled for federal lands that allocate protection on the basis of the ecological context of a stream segment’s potential and particular location while still meeting federal aquatic conservation goals and objectives. Possible increases to the land base for long-term timber production were then identified if this strategy were applied to federal Matrix lands. Results demonstrated that 8-30 percent of the current riparian buffers could be reallocated to the land base for long-term timber production. An additional 26-45 percent of current buffers could be managed simultaneously for both timber production and aquatic ecosystem goals. Results also provided a framework for targeting of conservation and restoration efforts towards higher priority streams within each watershed. As many of the most ecologically important streams were located on non-federal lands, riparian conservation policies focused on streams classified as higher priority on those lands may be needed to protect aquatic species and their environments. / Graduation date: 2013

Thesis (MSc (Geography and Environmental Studies))--Stellenbosch University, 2008. / The climate of southern Africa varies greatly spatially and temporally. Tyson‟s (1987) examination of long-term rainfall records has shown an 18-year cyclical pattern of wet spells alternating with dry spells. Recurrent droughts are thus a feature of southern Africa‟s climate. Although climate change resulting from global warming could intensify future droughts, current predictions of regional climate change are unreliable. This study evaluates the nature, adequacy and effectiveness of Zimbabwe‟s drought policy in reducing the vulnerability of rural communities to the impact of drought. The objectives of the study are to explore the different meanings of the concept of drought; to explain the relevant concepts and frameworks of the hazard assessment and management discipline; to describe the current status of disaster management in general and drought in particular; to identify the mechanisms used by small-scale farmers in Sontala ward for coping with drought; and to evaluate the adequacy and effectiveness of Zimbabwe‟s drought policy in reducing the vulnerability of rural communities to drought impacts. A qualitative approach was used which involved analysis of government documents and academic literature. Semi-structured interviews were conducted with government officials at provincial level and small-scale farmers at ward level in Matabeleland South province. The data collection exercise was, however, constrained by the current political instability in the country. The study established that the Civil Protection Act No 10:06 of 1989, complemented by relevant sections of other laws, provides a legal framework for disaster management. The Ministry of Local Government, Public Works and Urban Development has a coordinating role. Coordinating committees at national, provincial and district level formulate disasterresponse plans to be activated when a disaster occurs. The Civil Protection System uses existing government, private and non-governmental organizations whose regular activities contain elements of disaster risk prevention and community development. The enactment of the Emergency Preparedness and Disaster Management Act will remove some of the shortcomings of the Civil Protection System.

This case study was done in KwaZulu–Natal province in South Africa within two municipalities Ethekwini and Umsunduzi Municipality. Three communities participated in this study. The research is motivated by the lack of cooperation between some municipalities and Community Based Organisations (CBOs) in implementing the National Waste Management Strategy (NWMS) at a local level. The primary goal is to explore the availability and development of learning support materials (LSMs) that relates to waste management in collaboration with CBOs and local councillors. The secondary goal is to explore the use of learning support material to promote participation in the implementation of the NWMS. Coresearchers were from the Community Based Organisations as well as local councillors who are located within the communities of these CBOs. Pseudonyms for co-researchers from CBOs and Councillors and the name of their townships have been used to protect co-researchers. A literature review has been conducted to explore research that has been done on the development, usage, accessibility and distribution of the LSMs. Data collection methods included semi-structured interviews; field visits to communities, tape recording of discussions and the keeping of a field journal. Some of the key findings included that LSMs is used by both CBOs and Councillors to try to reduce local environmental problems. It also identified that there are no formal mechanisms between CBOs and Municipalities in dealing with waste management programmes within the identified communities. The other important finding was that the participation of CBOs in the development of LSMs normally excludes the user groups as a result language used is not always understood. Illustrations used in some cases may be misinterpreted if the reader is not English literate as most of material in circulation is written in English. Some recommendations for further research have been made in relation to the findings made in the study. These included recommendations on the development, usage of LSMs, participation of stakeholders in resource development within the context of CBOs and local municipalities.

Research accentuates that end-users‘ noncompliance with information security policy (ISP) is a key concern for government just as it is for the private sector. Although awareness and training programmes are important factors impacting employees‘ intentions to comply with an organisation‘s ISP, it can be argued that there is insufficient empirical evidence to support this assertion. To address this gap, this study seeks to expand research on ISP compliance by focusing on attitudes as targets of change. A research model based on the Theory of Planned Behaviour was proposed to illustrate the influence of ISP awareness training on end-users‘ attitudes towards complying with their organisation‘s ISP. Relevant hypotheses were developed to test the research conceptualisation. A survey and an experiment was undertaken to collect the data from a sample of 173 end-users of a single government organisation in one province. The data was captured and analysed using a Statistical Package for Social Sciences (SPSS). Furthermore, Structural Equation Modelling (SEM) was used to test whether the overall model appears to be a good fit to support the hypotheses. The reliability, validity, and model fit were found to be statistically significant, and three out of five research hypotheses were supported. Overall this study contributes to the existing body of knowledge by providing an understanding of the methods that can be used to encourage end-users‘ ISP compliance behaviour through an attitudinal shift, thereby targeting end-users‘ attitude as a means to improve information security policy compliance. Implications of the findings are further discussed in the paper. / Information Technology / M. Tech. (Information Technology)

Eye health promotion is an important aspect of VISION 2020 campaign that aims to eliminate unwarranted cases of avoidable blindness worldwide by the year 2020. Most developing countries, including South Africa, have a serious burden of eye diseases and unwarranted causes of visual impairment and blindness. The purpose of this research therefore was to highlight the lack of an integrated eye health promotion policy in the South African primary health care system which can play a major role in the elimination of this burden of disease and also to make proposals for eye health promotion policy development in South Africa. A combination of quantitative and qualitative research methods was used in this study. Questionnaires and interviews were conducted with all national and provincial health managers of portfolios relevant to eye care. Also, various health policy documents were requested from the National and Provincial Department of Health to ascertain claims of any existing guidelines on eye care. The policy documents and guidelines obtained had no specific reference to eye health promotion. Only 11 (23%) of the managers of provincial health directorates reported that they have integrated vision screening in their health promotion programmes as part of eye health promotion strategies. Eye care managers in the provinces reported that school visits accounted for 75% of eye health promotion programmes target areas. Also, apart from the Northern Cape Province which has no eye care manager and consequently no eye health promotion programmes, the Western Cape Province also does not have eye health promotion programmes and relies mostly on private sector for eye care services. The lack of an integrated eye health promotion policy and most probably the lack of a dedicated directorate that deals with eye health promotion issues may be a contributing factor to the overwhelming lack of integrated eye health promotion activities in South Africa. It is therefore recommended that an integrated eye health promotion model be developed and be part of the South African primary health care system. / Health Studies / D. Litt et Phil. (Health Studies)

The dissertation investigates South Africa’s legal aspects pertaining to voluntary repatriation of refugees. The repatriation of Mozambican and Angolan refugees was referred to in order to examine the loopholes in the process of repatriating them. This study moreover examines whether the application of the cessation clause is in contravention of the principle of non-refoulement, which is intrinsically the cornerstone for voluntariness of repatriation. The analysis of international, regional and South Africa’s refugee protection framework demonstrates that South Africa affords refugees the protection required by international law. This has been compared with states’ practice and case law with regards to refugee protection in countries including Canada and the United Kingdom. Although South Africa, Canada and the United Kingdom have comprehensive legal framework governing refugees’ protection, refugees’ rights have been violated on numerous occasions. The dissertation consequently concludes that notwithstanding the presence of international, regional and domestic legislations, the rights of refugees are violated due to their vulnerability and the repatriation process ignores the principle of voluntariness on several occasions. / Public, Constitutional, and International Law / LLM

The South African leather industry has undergone a significant transformation since the 1990’s and this can be attributed primarily owing to two major factors that occurred. The first being trade liberalisation, which meant the fall of trade barriers, and the second being the Motor Industry Development Programme (MIDP), which was implemented in South Africa on 1 September 1995. The MIDP was implemented in the context of the country’s political and economic liberalisation, and the major structural shift in government policy and the trade regime. South Africa became much more globally integrated and the South African leather industry benefited because of this, as well as the incentives that was offered under the MIDP. Automotive exports of stitched leather seat parts responded positively to the incentives offered under the MIDP and stitched leather seat parts, as a component under the MIDP, became one of the best performing components being exported from South Africa. The MIDP had been terminated at the end of 2012 and is now being followed by government’s latest rendition of automotive policy, namely the Automotive Production and Development Programme (APDP). The APDP focuses on value addition, which pursues beneficiation of the country’s raw materials to the final stages, to ensure maximum benefit to the South African economy. The findings of the study entail that the South African leather industry is now in a vulnerable state because of the new automotive policy. This is mainly because the APDP does not provide the same level, or type, of incentives that the MIDP had provided to the industry. / Business Management / M. Com. (Business Management)