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Changes in gene expression linked to Alzheimer's disease and "healthy" cognitive agingNavarro Sala, Magdalena 05 July 2018 (has links)
No description available.
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Genetic analysis of earliness traits in chickpea (<i>Cicer arietinum</i> L.)Kabeta, Yadeta Anbessa 31 July 2007
The latter part of the reproductive growth phase in chickpea (<i>Cicer arietinum</i> L.) often coincides with declining temperature and wet conditions in western Canada, in sharp contrast to many other growing environments. This exacerbates the indeterminate nature of the crop, leading to excessive canopy development, and subsequently resulting in delayed maturity. The objectives of this study were to: i) determine the genetic relationships of short internode, double podding and early flowering traits with earliness of crop maturity; ii) determine the genetic control of major earliness traits in chickpea; iii) assess the patterns of post-flowering dry matter accumulation and partitioning to reproductive parts as related to earliness. <p>The results showed that double podding significantly reduced the number of days taken to maturity, under the conditions where this trait was sufficiently expressed. The best double podding genotypes, i.e. those with 1535% of the podded nodes bearing double pods, were about one week earlier than their single podding counterparts and standard checks. A physiological study revealed that the double podding parental genotype 272-2 partitioned a relatively greater proportion (about 58%) of the total dry matter to pods compared to 4254% in the single podding genotypes. Double podding increased the total number of pods set, and thus the increased demand for assimilates may have precluded further production of stems and leaves, resulting in an earlier transition of reproductive growth to physiological maturity. Days to flowering was positively associated with days to maturity, and partial path analysis revealed that days to flowering contributed to days to maturity indirectly via days to first pod maturity. Days to flowering explained 32% of the variation in days to first pod maturity. However, the short internode trait had an undesirable effect, in that all the short internode segregants were too late to mature. <p>Genetic studies revealed that days to flowering was determined by two major genes plus polygenes in chickpea in the short-season temperate environment of western Canada. The two major genes control over 65% of the phenotypic variation. Also, the additive component of genetic variance was significant for days to first podding, days to first pod maturity, reproductive period, and days to maturity; which is desirable for development of superior inbred cultivars of chickpea. These key phenological traits are interrelated but could be manipulated separately in the breeding process. Additional gain in earliness of crop maturity may be achieved through combined selection for these traits.
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Genetic analysis of earliness traits in chickpea (<i>Cicer arietinum</i> L.)Kabeta, Yadeta Anbessa 31 July 2007 (has links)
The latter part of the reproductive growth phase in chickpea (<i>Cicer arietinum</i> L.) often coincides with declining temperature and wet conditions in western Canada, in sharp contrast to many other growing environments. This exacerbates the indeterminate nature of the crop, leading to excessive canopy development, and subsequently resulting in delayed maturity. The objectives of this study were to: i) determine the genetic relationships of short internode, double podding and early flowering traits with earliness of crop maturity; ii) determine the genetic control of major earliness traits in chickpea; iii) assess the patterns of post-flowering dry matter accumulation and partitioning to reproductive parts as related to earliness. <p>The results showed that double podding significantly reduced the number of days taken to maturity, under the conditions where this trait was sufficiently expressed. The best double podding genotypes, i.e. those with 1535% of the podded nodes bearing double pods, were about one week earlier than their single podding counterparts and standard checks. A physiological study revealed that the double podding parental genotype 272-2 partitioned a relatively greater proportion (about 58%) of the total dry matter to pods compared to 4254% in the single podding genotypes. Double podding increased the total number of pods set, and thus the increased demand for assimilates may have precluded further production of stems and leaves, resulting in an earlier transition of reproductive growth to physiological maturity. Days to flowering was positively associated with days to maturity, and partial path analysis revealed that days to flowering contributed to days to maturity indirectly via days to first pod maturity. Days to flowering explained 32% of the variation in days to first pod maturity. However, the short internode trait had an undesirable effect, in that all the short internode segregants were too late to mature. <p>Genetic studies revealed that days to flowering was determined by two major genes plus polygenes in chickpea in the short-season temperate environment of western Canada. The two major genes control over 65% of the phenotypic variation. Also, the additive component of genetic variance was significant for days to first podding, days to first pod maturity, reproductive period, and days to maturity; which is desirable for development of superior inbred cultivars of chickpea. These key phenological traits are interrelated but could be manipulated separately in the breeding process. Additional gain in earliness of crop maturity may be achieved through combined selection for these traits.
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Stress and the Offspring : Adaptive Transgenerational Effects of Unpredictability on Behaviour and Gene Expression in Chickens (<em>Gallus gallus</em>)Nätt, Daniel January 2008 (has links)
<p>Environmental stress has shown to affect both the exposed individuals and the development of their offspring. Generally, it is thought that the stressed organism responds to stress by trying to adapt to it. This thesis investigates possible evolutionary consequences of cross-generational transmissions of stress, where the parent has been stressed but the offspring has not. In two studies we have exposed chicken parents of different breeds to an unpredictable circadian light rhythm, to investigate the influence of genetic background on the transmission of behaviour and patterns of genome-wide gene expression across generations. In Paper I, we can show that the domesticated chicken, by means of epigenetic factors, transmit their behaviours as well as their gene expression profiles to their offspring to a higher extent than their wild ancestor, the red junglefowl. Furthermore, in Paper II, even though the offspring never experienced the stress or had any contact with their stressed parents, they seemed to have adapted to it, which suggests that the parents might have prepared (or pre-adapted) them for living in the unpredictable environment. Additionally, eggs of stressed hens showed increased levels of estradiol that might have affected gene expression of specific immune genes, which were up-regulated in the offspring of stressed parents. It is possible that the traditional distinction between stress responses and evolutionary adaptation may be reevaluated, since our results indicate that they could be parts of the same evolutionary event.</p>
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Zcizení dědictví / Alienation of inheritanceHořejší, Dominik January 2021 (has links)
Alienation of inheritance - Abstract This diploma thesis deals as first only with issues of alienation of inheritance under § 1714 - 1720 of Civil Code. The diploma is about reintroduced institute standing in the boundary of obligational and inheritance law, which is related to aleatory contracts such as insurance, bet, game and lottery, and which was known by the law of First republic, and which roots are dated to the old Rome age, but which is by the present professional publick almost undiscovered. The objective of this diploma thesis was describe to professional and laical publick rules, principles of workings of this law institute. The diploma thesis in great details analyses present legislation and pays attention to all variants of aplication of this law institute in praxis. The diploma thesis further compares present legislation with her precursor, which was originated to the beginning of the 19th century together with Austrian ABGB, and as well describes judicature of Supreme Court based on this theme. Author of this diploma submits on hypothetical scenarios possible variations of use of this law institute and all of its variable verzions consisting primarly on aleatory or not aleatory of concluded contratc, further finds weak points of present legislation and proposes its novelization to level up...
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n Teoretiese en praktiese ondersoek na 'n betroubare en toepaslike boedelbeplanningsmodelPretorius, F. J.(Frederik Johannes) 12 1900 (has links)
Thesis (LLM)--University of Stellenbosch, 2004. / ENGLISH ABSTRACT: This study deals with a theoretical and practical investigation of the
subject discipline of estate planning in order to identify a reliable and
appropriate estate planning model. For purposes of this study, the
investigation is restricted to the development of such a model in
respect of a person within the niche of an average salary earner with
the focus on an appropriate financial planning in respect of his death.
An investigation is conducted into the basis from which the
subject emerged and developed. It is determined that this basis is the
method of successionand that it also forms an integral part of any
proposed estate planning. Relevant principles and the methods of
succession which were in force in the Roman, Roman-Dutch and
English law of succession are analysed. Through the historic
development, against the background of these systems, a link is made
to the South African law of successionand the position in terms of the
South African law is determined. The theoretical basis of the subject
discipline is also laid down. The different role players involved are
identified in the process and the proposed estate planning process is
identified and described.
The administration of estates process within the context of the
English law is compared with the same process in the context of the
South African law through a comparative study. This investigation is
limited to those aspects of the administration of estates process
important for purposes of estate planning, especially in view of the influence that the rules of the Englishlaw had on the South African law
in respect of this process.
Practical problems currently experienced by trust companies in
respect of the administration of estates are also identified and
analysed. These problems also indicate the need for the identification
of a reliable and appropriate estate planning model.
The identification of an appropriate estate analysis model is
identified as an essential control mechanism for the proposed estate
planning model. This model is furthermore expanded in order to point
out the problem areas in respect of different scenarios with a
determined conventional family construction as the basis for the
analysis.
Available estate planning instruments and techniques are
identified as aids in order to facilitate the testator's estate plan by
virtue of the proposed estate planning model. Testamentary
mechanisms are distinguished from inter vivos mechanisms and
applicable legislation is discussed.
A reliable and appropriate estate planning model is identified,
bearing in mind the results of the researchconducted.
This study is concluded with an adjudication and consolidation
of the results of the research with a special reference to the
implementation phase of an estate plan and the frequent revision
thereof. / AFRIKAANSE OPSOMMING: Hierdie studie handeloor 'n teoretiese en praktiese ondersoek van die
vakdissipline boedelbeplanning met die oog daarop om 'n betroubare
en toepaslike boedelbeplanningsmodel te identifiseer. Die ondersoek
word vir doeleindes van hierdie studie beperk en afgebaken tot die
ontwikkeling van so 'n model vir 'n persoon wat homself in die nis van
die gemiddelde salaristrekker bevind met die fokus op 'n toepaslike
finansiële beplanning vir die intrede van dié se dood.
Daar word ondersoek ingestel na die basis waaruit dié
vakdissipline ontstaan en ontwikkel het. Daar is gevind dat die metode
van erfopvolging daardie basis uitmaak en ook 'n integrale deel vorm
van enige boedelbeplanningwat onderneem word. Relevante beginsels
en die metodes van erfopvolging soos dit in die Romeinse, Romeins-
Hollandse en Engelse erfreg gegeld het, word ontleed. Met die
historiese ontwikkeling in hierdie stelsels as agtergrond, word daar by
die Suid-Afrikaanse erfreg aangesluit en die posisie volgens die Suid-
Afrikaanse reg bepaal. Die teoretiese grondslag van die vakdissipline
word ook vasgelê. Die verskillende rolspelers betrokke by die
voorgestelde boedelbeplanningsproses word geïdentifiseer en die
voorgestelde boedelbeplanningsprosesword beskryf.
Die boedelberedderingsprosesword ook binne die konteks van
die Engelse reg met dié proses binne die konteks van die Suid-
Afrikaanse reg deur 'n regsvergelykende studie vergelyk. Hierdie
ondersoek word ook beperk tot daardie aspekte van die beredderingsproses wat vir doeleindes van boedelbeplanning van
belang is, juis in die lig van die invloed van die Engelsregtelike reëls op
die Suid-Afrikaanse reg ten aansien van gemelde proses.
Praktiese probleme wat tans tydens die beredderingsproses van
bestorwe boedels deur trustmaatskappye ervaar word, word ook
geïdentifiseer en ontleed. Hierdie probleme ondersteun ook die
behoefte aan die identifisering van 'n betroubare en toepaslike
boedelbeplanningsmodel.
Die identifisering van 'n toepaslike boedelontledingsmodel word
aangetoon as 'n onontbeerlike kontrolemeganisme van die
voorgestelde boedelbeplanningsmodel. Hierdie ontledingsmodel word
ook uitgebrei om probleemareas ten aansien van verskillende
scenario's uit te wys met 'n bepaalde konvensionele gesinskonstruksie
as die basis vir die ontledingsmodel.
Beskikbare boedelbeplanningsinstrumente en -tegnieke word
geïdentifiseer as hulpmiddels om die erflater se toepaslike boedelplan
ingevolge die struktuur van die voorgestelde boedelbeplanningsmodel
te fasiliteer. Testamentêre meganismes word van inter vivos
meganismes onderskei en toepaslike wetgewing word ook bespreek.
Na aanleiding van die resultate van hierdie navorsing word 'n
betroubare en toepaslike boedelbeplanningsmodel geïdentifiseer.
Die studie word afgesluit met 'n beoordeling en samevatting van
die resultate van die navorsing met 'n spesifieke verwysing na die implementeringsfase van 'n boedelplan en die gereelde hersiening
daarvan.
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Skenkings aan 'n trust en die daaropvolgende vermindering van die trust se uitstaande leningsrekening : die belasting op kapitaalwinsdilemmaMarx, Erick 12 1900 (has links)
Thesis (MComm) Stellenbosch University, 2005. / AFRIKAANSE OPSOMMING: Wanneer 'n natuurlike persoon (die vereffenaar) besluit om sy of haar groeibates
(byvoorbeeld, vaste eiendom of aandele) aan sy of haar familietrust oor te dra, word
sodanige bate-oordrag se markwaarde gewoonlik (volgens die mening van die
belastingskrywers, Keith Huxham en Phillip Haupt) deur die toestaan van 'n rentevrye
leningsrekening aan die trust gefinansier. Die vermindering van die bedoelde uitstaande
skuld by wyse van skenkings van die vereffenaar, het met die verordening van belasting
op kapitaalwins (BKW) op 1 Oktober 2001 'n BKW-dilemma vir sodanige trust geskep. 'n
BKW-aanspreeklikheid ingevolge paragraaf 12(5) van die Agtste Bylae tot die
Inkomstebelastingwet, NO.58 van 1962, soos gewysig, (hierna as "die Wet" verwys) sal in
hierdie omstandighede vir die trust ontstaan, omrede die toepaslike vermindering as 'n
vermindering van 'n debiteur (die familietrust) se skuld (die uitstaande leningsverpligting)
deur 'n krediteur (die vereffenaar) teen geen vergoeding beskou mag word.
Belastingraadgewers in die algemeen adviseer gevolglik (volgens onder meer die siening
van 'n regskonsultant van San lam Trust, Elmarene Erasmus) hulle kliente dat 'n trust
benut moet word op 'n wyse wat verseker dat die vereffenaar nie die trust se tersaaklike
uitstaande leningsrekening vir geen werklike betaling verminder nie. 'n Werklike betaling
van die skenking word derhalwe voorgestel. Sodanige werklike betaling word
bewerkstellig deurdat die vereffenaar 'n bedrag geld ten bedrae van R30 000 (die
skenkingsbelasting-vrystellingsperk ingevolge artikel 56(2)(b) van die Wet) direk aan die
trust betaal of andersins 'n tjek vir die betrokke bedrag aan die trust uitreik. Teen die einde
van die belastingjaar, dit wil se nadat die toepaslike skenking ontvang is, besluit die
trustees van die trust meestal om die kontant, wat per die trust se rekeningkundige
rekords op hande is, aan te wend ter aflossing van 'n gedeelte van die uitstaande
leningsverpligting aan die vereffenaar verskuldig.
Daar word deurgaans veronderstel dat die toepaslike trust in hierdie omstandighede oor
geen verdere uitstaande skuld, rentedraend al dan nie, beskik nie.
Deur te aanvaar dat die vereffenaar nie.regstreeks afstand doen van 'n gedeelte van die
uitstaande lening vir geen betaling nie, is die waarskynlikheid dat 'n BKWaanspreeklikheid
vir die trust (vanwee enige leningsvermindering) sal ontstaan deur
middel van die studie bepaal.
Die betekenis van die frase "verminder of afgelos" ("reduced or discharged" per die
Engelse teks van die Wet) ingevolge paragraaf 12(5) van die Agtste Bylae tot die Wet is
onder meer verklaar aan die hand van die woordeboekbetekenis van die woorde
"reduced" en "discharged" en die strekking van "kwytskelding" en "voldoening" as
relevante vorme van tenietgaan van 'n verbintenis (byvoorbeeld, 'n uitstaande
leningsverpligting) kragtens die Suid-Afrikaanse kontrakte- en handelsreg. Die skrywer het
die gevolgtrekking gemaak dat die betrokke frase dui op die gedeeltelike of algehele
kwytskelding deur 'n krediteur van 'n skuld (soos byvoorbeeld, 'n uitstaande
leningsverpligting) wat deur 'n debiteur aan die bedoelde krediteur verskuldig is.
Voldoening (as 'n verskyningsvorm van die tenietgaan van 'n verbintenis) aan 'n skuld op
'n gedeeltelike of volledige basis deur middel van die betaling van 'n bedrag geld of 'n
tjekbetaling kan egter volgens hierdie gevolgtrekking nie as 'n vermindering of aflossing
van 'n skuld teen geen vergoeding ingevolge paragraaf 12(5) van die Agtste Bylae tot die
Wet gesien word nie.
Die sogenaamde "verwisseling van tjeks" - prosedure ter ondersteuning van die
tersaaklike skenking- en leningvermindering-betalings is vir studiedoeleindes as 'n
ekwivalent vir 'n verwisseling van 'n bedrag geld geag. 'n Ondersoek na die relevante
howe se benaderings in Suid-Afrikaanse belastingsake [naamlik, ITC 1583 (1993) 57
SATC 58, ITC 1603 (1995) 58 SATC 212 en ITC 1690 (1999) 62 SATC 497] asook
buitelandse sake [naamlik, Richard Walter (Pty) Limited v Commissioner of Taxation
(1996) 67 FCR 243; 33 ATR 97 en MacNiven (Her Majesty's Inspector of Taxes) v
Westmoreland Investments Limited (2001) UKHL 6; (2001) 1 ALL ER 865] ten aansien
van sodanige prosedure, het aangetoon dat dit benut kan word as 'n grondslag vir die
geldige nakoming van, oftewel voldoening aan 'n verbonde party se uitstaande skuld
ingevolge 'n tersaaklike transaksie of reeling. Die onderliggende transaksie of reeling moet
egter oor 'n regsgeldige uitwerking beskik, ooreenstemmend met die toepaslike
regsgeldige bedoeling van die betrokke partye.
Analisering van die vermindering van 'n trust se uitstaande leningsverpligting in samehang
met die voorafgaande ontvangs van skenkingbetalings, het ook met verwysing na die
gemeenregtelike wese bo vorm - leerstuk geskied. Hierdie ontleding het onder andere
benadruk dat die belastingdoeltreffende werking (veraI in 'n BKW-konteks) van die
bestudeerde reeling die aanwesigheid van egte ("genuine") en ongesimuleerde skenkingen
leningvermindering-betalings, ooreenkomstig die regsgeldige bedoeling van die
vereffenaar en trustees van die familietrust, om onderskeidelik skenkings en
leningverminderings teweeg te bring, vereis.
Die moontlike toepassing en effek van artikel 103(1) van die Wet (die Suid-Afrikaanse
algemene teenvermydingsbepaling) op die bestudeerde reeling, is oorweeg deur onder
meer ag te slaan op die siening van belastingskrywers (soos byvoorbeeld, D. Clegg, M.A.
Kolitz en K. van der Linde) aangaande die uitwerking van hierdie bepaling op transaksies
en reelings in die algemeen. Die skrywer het tot die gevolgtrekking gekom dat die
toepaslike skenking- en leningvermindering-betalings onderskeidelik op 'n afsonderlike
basis oor bona fide besigheidsdoelwitte moet beskik. Die besigheidsdoelwit van die
skenkingbetalings mag byvoorbeeld verband hou met die vereffenaar se oogmerk om sy
of haar persoonlike bates buite die bereik van sy of haar ondernemingskrediteure te plaas,
gegewe die aanname dat die vereffenaar 'n sake-ondernemimg bedryf. Die
leningvermindering-betalings se gepaardgaande besigheidsdoelwit mag weer betrekking
he op die verbetering van die familietrust se balansstaatposisie soos weerspieel deur
finansiele verhoudingsgetalle met betrekking tot onder andere Iikwiditeit en solvabiliteit.
Verder is dit in hierdie verband van essensiele belang dat daar geen skakel of verbintenis
tussen die onderliggende betalings moet bestaan nie. Die belastingskrywer, M.L. Stein se
mening bied steun vir die belang van die afwesigheid van die bedoelde interafhanklikheid.
Die teenwoordigheid van die betrokke besigheidsdoelwitte tesame met die ontbreking van
enige interafhanklikheid tussen die relevante betalings, behoort dus (volgens die skrywer
se beskouing) te verhoed dat die belastingeffektiewe werking (veral in 'n BKW-verband)
van die reeling onder oorweging deur artikeI103(1) van die Wet se toepassing en effek ter
syde gestel word.
Die skrywer het tot die slotsom gekom dat egte, onvoorwaardelike (jaarlikse)
skenkingbetalings deur die vereffenaar aan sy of haar familietrust wat aan die einde van
die belastingjaar opgevolg word deur ongesimuleerde leningvermindering-betalings,
geInisieer deur die trust se trustees sonder enige inmenging of invloed van die
vereffenaar, na aile waarskynJikheid'n BKW-dilemma vir die familietrust (in die vorm van
'n BKW-aanspreeklikheid per paragraaf 12(5) van die Agtste Bylae tot die Wet ten aansien
van enige leningsvermindering) sal uitskakel. / ENGLISH ABSTRACT: When a natural person (the settlor) decides to transfer his or her growth assets (for
example, fixed property or shares) to his or her family trust, the market value of such a
asset transfer is usually financed (according to the opinion of certain tax authors, for
instance, Keith Huxham and Phillip Haupt) through the grant of a interest free loan
account to the appropriate trust. The reduction of the proper indebtedness by way of
donations from the settlor, created a capital gains tax (CGT) dilemma for the trust
concerned since the commencement of CGT on 1 October 2001. A liability for CGT in
terms of paragraph 12(5) of the Eighth Schedule to the Income Tax Act 58 of 1962, as
amended, (hereinafter referred to as ''the Act'1 will arise in these circumstances in respect
of the trust, because the applicable reduction may be seen as a reduction of the debt (the
outstanding loan account) of a debtor (the family trust) by a creditor (the settlor) for no
consideration.
In general, tax consultants consequently advise their clients (in accordance with, among
others, the view of Elmar{me Erasmus, a legal advisor of Sanlam Trust) that a trust should
be utilise in a manner which would ensure that the settlor does not reduce the outstanding
loan account of the relevant trust for no actual payment. Hence an actual payment of the
donation is proposed. The real payment as such is accomplish through the direct payment
of R30 000 (the exemption amount for donation tax purposes in terms of section 56(2)(b)
of the Act) by the settlor to the trust or otherwise through the issue of a cheque in the
amount of R30 000 by him or her. At the end of the tax year, that is after the receipt of the
relevant donation, the trustees of the trust will in most of the time decide to appropriate the
cash on hand (as per the accounting records of the trust) in order to redeem a portion of
the outstanding loan liability due to the settlor.
The assumption that the apposite trust in these circumstances has no additional
outstanding debt (interest free or not) is maintained on a continuous basis.
By the acceptance of the fact that the settlor does not directly relinquish a portion of the
outstanding loan for no payment, the probability that a CGT liability would arise in respect
of the trust (on account of any loan reduction) is determined by means of the study
concerned.
The meaning of the phrase "reduced or discharged" in terms of paragraph 12(5) of the
Eighth Schedule to the Act is inter alia explained according to the dictionary construction of
the words "reduced" and "discharged" and the effect of "remission" and "settlement" as
relevant forms of dissolution of an agreement in pursuance of the contract - and
mercantile law of South Africa. The author concluded that the appropriate phrase is
indicative of the partial or complete remission of an indebtedness (for example, an
outstanding loan liability) by a creditor owed by a debtor to the creditor involved.
Settlement (as a form of dissolution of an agreement) of an indebtedness on a partial or
complete basis by means of the payment of an amount of money or payment by cheque
may however in accordance with this inference not be perceived as a reduction or
dischargement of a debt for no consideration in terms of paragraph 12(5) of the Eighth
Schedule to the Act.
The so - called "exchange of cheques" procedure in support of the relevant donation - and
loan reduction payments is deemed for study purposes to be the equivalent of an
exchange of an amount of money. An examination of the approaches by the proper courts
in South African tax cases [to wit, ITC 1583 (1993) 57 SATC 58, ITC 1603 (1995) 58
SATC 212 and ITC 1690 (1999) 62 SATC 497] as well as foreign cases [to wit, Richard
Walter (Pty) Limited v Commissioner of Taxation (1996) 67 FCR 243; 33 ATR 97 and
MacNiven (Her Majesty's Inspector of Taxes) v Westmoreland Investments Limited (2001)
UKHL 6; (2001) 1 ALL ER 865] with regard to the procedure in question has demonstrated
that it could be turn to account as a basis for the valid fulfilment of, that is to say the
settlement of the outstanding indebtedness of a connected person in respect of the
relevant transaction or arrangement. The underlying transaction or arrangement should
however have a result sufficient in law, in correspondence with the apposite legal intention
of the parties involved.
Analysis of the reduction of the outstanding loan liability in relation to a trust in conjunction
with the foregoing receipt of donation payments also occurred with reference to the
common - law substance over form doctrine. The analysis in question inter alia
emphasises that the tax efficient operation (especially in a CGT context) of the scrutinised
arrangement necessitates the existence of genuine, unsimulated donation - and loan
reduction payments according to the legal intentions of the settlor and trustees of the
family trust to respectively give occasion to donations and loan reductions.
The conceivable application and effect of section 103(1) of the Act (the general anti _
avoidance provision in South Africa) in respect of the scrutinised arrangement is
considered inter alia on account of the views of certain tax authors (for instance, D. Clegg,
M.A. Kolitz and K. van der Linde) with reference to the application and effect of this
provision on transactions and arrangements in general. The author deduced that the
relevant donation - and loan reduction payments each ought to possess a bona fide
business purpose on a separate basis. The business purpose in connection with the
donation payments may for instance have relevance to the intention of the settlor to locate
his or her personal assets outside the range of his or her business creditors, in light of the
supposition that the settlor is carrying on a business venture. The business purpose that
may be coupled with the loan reduction payments could refer to the enhancement of the
balance sheet position of the family trust as reflected by financial ratios in respect of,
among other things, liquidity and solvability. Moreover it is essential in this context that no
link or connection exists between the underlying payments. The opinion of the tax author,
M.L. Stein renders support for the significance of the absence in relation to the correlation
concerned. The presence of the appropriate business purposes along with the absence of
any interdependance between the relevant payments should consequently (according to
the view of the author) avert that the application and effect of section 103(1) of the Act
would disregard the tax efficient operation (particularly in a CGT context) of the
arrangement considered.
The author arrived at a conclusion that genuine, unconditional (annual) donation
payments by the settlor to his or her family trust which are succeeded by unsimulated loan
reduction payments at the end of the tax year, initiated by the trustees of the trust without
any interference from or influence of the settlor, would in all probability preclude a CGT
dilemma (in the form of a CGT liability in terms of paragraph 12(5) of the Eighth Schedule
to the Act in relation to any loan reduction) for the family trust.
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Connecting Systemic RNAi to the Endomembrane System in Caenorhabditis elegansHolmgren, Benjamin T. January 2017 (has links)
RNA interference (RNAi) is a gene regulation mechanism conserved among eukaryotes. To silence gene expression, RNAi relies on a short single-stranded guide RNA to steer the RNA-induced Silencing Complex (RISC) to mRNAs with guide strand-complementary sequences. RNAi is a highly membrane-associated process. The RISC complex is likely loaded at the rough Endoplasmic Reticulum, where it can bind to and degrade mRNAs. Components of the RISC complex also colocalize to late endosomes, and the efficiency of RNAi-mediated silencing is affected by changes in late endosome to lysosome fusion. RNAi can be systemic and inherited, effecting gene silencing in distal tissues and in the offspring. In this thesis, the model organism Caenorhabditis elegans was used to identify and characterize factors connecting systemic and inherited RNAi to the endomembrane system. We identify two SNARE proteins, SEC-22 and SYX-6, that both act as negative regulators of RNAi. SNAREs are necessary for vesicle fusion. Both SEC-22 and SYX-6 localize to late endosomes, and both interact with systemic RNAi protein SID-5 in a yeast two-hybrid (Y2H) screen. We find that in addition to its function in systemic RNAi, SID-5 is required for proper maturation of late endosomes. Furthermore, we identify the putative RNA-binding protein C12D8.1 as a novel regulator of RNAi inheritance. Mutant C12D8.1 animals will have enhanced inheritance of RNAi silencing, which negatively affects the ability of the progeny to silence new targets using RNAi. Finally, we describe a novel, object-based method for estimating significance in colocalization studies. This method helped us describe and quantify spatial relations between fluorophore-labeled proteins in situations where such analyses would otherwise be impossible. In conclusion, the work presented here further elucidates the connection between cellular RNAi, the endomembrane system, and the outside world.
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Notář a civilní process / The notary and civil procedureStraděj, Jakub January 2013 (has links)
This thesis titled "The notary and civil procedure" deals with the role of notaries in the legal order of the Czech Republic. Notaries public have a long historical tradition in our country, even though the organization of their profession has changed over the years. General awareness of their profession, which is considered to be very conservative, is not too widespread. It was also one of the reasons, why I chose thesis topic from this field. The aim of this work is to analyze the activities of notary, which are related to the civil procedural law and civil process, characterize the principles, which are typical for him and to clarify the position in which is the notary public while conducting each task. This thesis is divided into five chapters. First of them, except a brief history, explains basic concepts such as notary and notary office. This is followed by a description of the fundamental notary principles, assumptions for the appointment and organization of their profession. In the first half of the second chapter are summarized all activities of notaries in the Czech Republic under the current Law on Notaries. The civil process is defined in the rest of the chapter; it connects with the role of the notary to form a logical basis for the following three chapters describing the specific activities....
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Darování pro případ smrti / Donation mortis causaDrachovský, Ondřej January 2019 (has links)
Donation mortis causa Abstract Inheritance law, in its broader concept donation mortis causa falls, is being referred to as the hearth of civil law since it interconnects both proprietary (contractual) and personal (family) aspects. Czech civil law recodification meant significant change of inheritance law legislation, including renaissance of wide range of legal institutions including donation mortis causa. This thesis aims to comprehensively and critically assess legal regulation of donation mortis causa in the Czech Civil Code. The emphasis is primarily put on problematic aspects of this regulation. The submitted thesis endeavours to find answer to the question of practical usability of the donation mortis causa. Its author attempts to provide a reasonable interpretation of provisions of lex lata concerning the subject matter of this thesis. The solution of the most serious legislative problems is proposed within the summary of the submitted text. As for the structure, this diploma thesis is divided into six parts, with each part being split in chapters and sub-chapters. The first part depicts the genesis and further evolution of the legal institution of donation mortis causa. The second part defines the terms fundamental for the thesis. This part also includes the answer to the ancient question, how to...
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