In William Faulkner's Yoknapatawpha novels, a group of characters exists who possess three common characteristics--a closeness to mankind, a realization of the tragedy in life, and a positive response to this tragedy. The term beneficent is used to describe the twenty individuals who possess these traits. The characters are divided into two broad categories. The first includes the white and black primitives who innately possess beneficent qualities. The term primitive describes the individual who exhibits three additional traits--simplicity, nonintellectualism, and closeness to nature. The second group includes characters who must learn the attributes of beneficence in the course of the novel. All the beneficent characters serve as embodiments of the optimism found in Faulkner's fiction.

M.Comm. / The purpose of this study is to determine the meaning of 'arm's length transactions' as stated in the Income Tax Act, Act 58 of 1962. Although the meaning of arm's length transactions have been properly interpreted by our courts, no guidelines or policy documents pertaining to this concept, have been issued by the South African Revenue Services in as far as it relates to transfer pricing. Several of the developed countries have adopted the guidelines of the Organisation of Economic Co-ordination and Development regarding transfer prices and the arm's length principle in respect of international transactions. The substance of arm's length transactions : The concept of arm's length is not easy to state: it is not unlike the proverbial elephant which could easily be recognised, but could not be defined. It can be defined by reference to the terms of the transaction in question, or by reference to the relationship between the parties to it, or by reference to both of these factors. Normally, parties enter into an arm's length transaction when each party: • Is independent of the other; and • Strives to get the utmost possible advantage from the transaction for himself. The effects of an arm's length transaction are: • The rights and obligations created by the transaction are more likely to be regarded as normal than abnormal; and • The means and manner employed in entering into the transaction are more likely to be normal than abnormal. It is clear that the meaning of arm's length is defined, but that the effect of such transactions will depend on the facts of each case. What may be normal in one case can be abnormal in another depending on the underlying facts. Although South African transfer pricing legislation includes the arm's length principle in respect of international transactions, legislation on transfer pricing should be more clear as to what is normal or abnormal in respect of international transactions.

Orientador: Adolfo Ramos Lamar. / Dissertação (mestrado) - Universidade Regional de Blumenau, Centro de Educação. Pós-Graduação em Educação.

Typescript. / Digitized by Kansas Correctional Industries

Hermann Hesse's reflection on youth is one of his most popular themes. In his novel Unterm Rad (1906), Hesse explores youth and their search for identity. The author not only accuses the German educational system of at the turn of the century, but also the teachers and parents, of standing in the children's way in developing an individualized personality. According to Hesse, this development, however painful, is the primary responsibility of the adolescent. Hermann Hesse feels strongly about becoming a personality, namely the privilege to feel, act, and think independently of the masses. Every individual has an obligation to follow his inner voice and to develop his own identity. The first part of this thesis concentrates on the novel Unterm Rad and consists of a summary, thematic discussion, the novel's presentation and its original and succeeding receptions. It then discusses the definition and theory of "identity" in regard to young people. By focusing on the two protagonists Giebenrath and Heilner, their goals and the reality of their lives, their struggle on their way to adulthood becomes apparent. Finally this thesis explores Hesse's own childhood and youth and examines the autobiographical elements in the literary figures of this novel.

Economic and environmental inventory and evaluation were made of Utah recreational subdivisions filed with the state from 1962 through 1972. Major data were collected from standard subdivision questionnaires, filed by developers with Utah Real Estate Division, Department of Business Regulation. Study included 62,716 lots, 238,004 acres, and a value, in terms of developers' projected gross sales, of $211,836,550 in 1972 dollars. Description of Utah recreational urbanization included: community services such as water supply and sanitation, drainage and flooding, fire protection, roads, and schools; developer sales inducements, improvement costs, and selling costs; subdivision layout characteristics, locations, magnitude, value, and buildout rates; and lot owner improvements. Data included documentation of subdivisions by year, by county, and by county and year, in terms of number of subdivisions, number of lots, number of acres, average size in acres, average price per acre, and total value. Number of lots in each county was compared with county populations, populations changes, households, and household changes. Development locations were documented on a state map using composite computer mapping techniques. Developer questionnaires revealed economic and environmental impacts of recreational urbanization. Economic impact study included property tax assessments and revenues, state filing fees and administrative costs, and projected demand on community services. Environmental impact discussed included soil erosion, sedimentation, and preemption of public land use. Locational analysis was made with respect to natural environment: national forests, parks, monuments, and recreational areas. Political, social, and cultural impacts were also discussed. Special problems of long term leases of state School lands to recreational subdividers was studied. A case study in Iron County documented subsidization of California and Nevada ownership of Southern Utah mountain property through differential assessment. Effects of existing tax and fee control techniques upon recreational development were identified and assessed. Examination was made of state and local laws and regulations and their enforcement as they relate to development impacts on state and local economic and natural environments, with comparison of Utah with California and Colorado. Theory of environmental economics was applied to land use planning, control, and management. Economic alternatives to alleviating problems of recreational urbanization were presented, with special attention to problems of: speculation; demand on community services; tax inequities, negative economic and environmental impacts; an internalizing, for the public sector, external costs of private development. Composite computer mapping was illustrated as a land use planning tool in solving "fit" between human settlements and the natural environment.

No description available.

Bibliography: leaves 180-181.

La majorité d'entre nous tend à désigner vaguement les croisements référentiels entre les différents médiums artistiques: hommage, renvoi, clin d'oeil, etc. Au cinéma, les relations textuelles (que le critique ou le cinéphile aiment bien essayer de retracer) ont le statut de citation, de remake, de réminiscence. L'étude que nous proposons ici porte plus spécifiquement sur le rôle que joue l'utilisation de la pratique de la citation comme opération constitutive de sens, comme bricolage, sur la perception du film. Notre réflexion sémio-théorique, s'appuyant sur les théories littéraires de la citation, cherche à identifier au sein du film les principales relations entretenues avec la peinture et la photographie. Le premier chapitre, intitulé « La citation: une pratique littéraire et visuelle », est consacré à l'état de la question de la citation (définition des différents types de citation) et à sa théorisation (la citation comme acte et comme signe puis les fonctions de la citation). Nous prendrons comme fondements théoriques les textes d'Antoine Compagnon puis de René Payant. En fait, cette partie du mémoire consiste à développer l'idée centrale et plus globale de la citation en général dans les différents domaines artistiques puis au cinéma. Le deuxième chapitre, « La citation au cinéma », est dédié à l'image cinématographique qui peut s'approprier les spécificités de la peinture et de la photographie par la citation. Or, nous analyserons différents types de citations qui peuvent se présenter dans le film, la citation visuelle au cinéma se faisant par reproduction ou évocation d'autres oeuvres. En fait, nous verrons à l'aide de différents exemples comment les marqueurs textuels de la citation se transposent au cinéma. L'interprétation des « plans-tableaux » dans les oeuvres cinématographiques de réalisateurs tels que Stanley Kubrick, Erich Rohmer ou Wim Wenders, est donc contraint à une phraséologie exacte, une spécificité constitutive de la citation. Ainsi, la présentation de types de « plans-tableaux» comme la citation-reconstitutions ou la découverte, est tirée des fondements de Pascal Bonitzer. La tendance à la citation peut également s'affirmer dans la photographie de mode dont la prévalence de la narrativité fait aussi l'objet de notre étude puisqu'elle génère notre propos sur la citation de la photographie de mode, influencée par l'instantané, entre autres, dans l'oeuvre cinématographique de Vincent Gallo. Le dernier chapitre, « La citation picturale et photographique dans le film Buffalo 66 de Vincent Gallo », est consacré à Vincent Gallo et à l'interprétation de son long-métrage Buffalo 66 ainsi qu'aux oeuvres qu'il rappelle, c'est-à-dire le style de ses propres tableaux ainsi que la forme d'une certaine photographies de mode évoquant l'instantané. Les oeuvres cinématographiques de Gallo revendiquent donc des retours permanents à sa peinture et la photographie de mode. Bien qu'il ne soit pas facile de retrouver toujours la source de leur inspiration, toutes ces oeuvres, picturales, photographiques ou cinématographiques, dont celles qui sont produites et citées par Vincent Gallo, suggèrent un motif source découlant d'une stratégie d'emprunt et d'une méthode individuelle de transposition. Dans le cas de Buffalo 66, la citation formelle et stylistique pastiche la peinture de Gallo et la photographie de mode. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Cinéma, Peinture, Photographie, Mode, Citation, Pastiche, Vincent Gallo.

Zugl. Kurzfassung von: Bielefeld, Univ., Diss., 2009