Thesis (MAcc)--Stellenbosch University, 2010. / ENGLISH ABSTRACT: The Income Tax Act, Act 58 of 1962 (‘the Act’) currently defines a permanent establishment in section 1. The definition of a permanent establishment in the Act refers to article 5 of the Model Tax Convention on Income and on Capital of the Organisation for Economic Co- Operation and Development. The existence of a permanent establishment in a tax jurisdiction determines the right of the jurisdiction to tax the profits of the permanent establishment. The concept foreign business establishment was inserted into section 9D of the Act by clause 10(1)(a) of the Revenue Laws Amendment Act, Act 59 of 2000. Section 9D is an antiavoidance provision, which determines that certain foreign-sourced income generated by South African controlled foreign companies are subject to tax in South Africa. The concept foreign business establishment is one of the exclusions from the anti-avoidance provisions in section 9D. The Revenue Laws Amendment Act, Act 59 of 2000, replaced all references to the concept permanent establishment with a reference to the newly introduced concept foreign business establishment in section 9D(9)(b) of the Act. The Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000 (SARS 2000:1-12) does not provide a reason for the replacement of the concept permanent establishment. The objective of this study was to analyse and compare the concepts permanent establishment and foreign business establishment in order to make recommendations regarding the required additions and amendments to replace the concept foreign business establishment with the internationally recognised and accepted concept permanent establishment. The proposed replacement of the concept foreign business establishment with an internationally recognised and accepted tax concept will enhance the international compatibility of the Act. The use of an internationally recognised and accepted tax concept will provide clarity and certainty regarding the tax implications of section 9D(9)(b) for those affected by it. It was found that the concepts permanent establishment and foreign business establishment are used in different contexts within the Act. The concepts also apply to different types of taxpayers in different situations. The two concepts have, however, the same objective, being the identification of criteria for the existence of legitimate and substantive business activities in the foreign tax jurisdiction. A comparison between the definitions of the two concepts reveals that there are various components in the definitions with the same wording and meaning. After a detailed comparison between the two definitions it was found that, subject to some suggested additions and amendments, the internationally recognised and accepted concept permanent establishment can replace the concept foreign business establishment in section 9D(9)(b) of the Act without having a material impact on the objective of section 9D(9)(b). This replacement is possible due to the mutual objective of and similar components contained in the definitions of the concepts permanent establishment and foreign business establishments. / AFRIKAANSE OPSOMMING: Die Inkomstebelastingwet, Wet 58 van 1962 (‘die Wet’) definieer ’n permanente saak in artikel 1. Die definisie van ’n permanente saak verwys na artikel 5 van die ‘Model Tax Convention on Income and on Capital of the Organisation for Economic Co-Operation and Development’. Die bestaan van ’n permanente saak in ’n belastingjurisdiksie bepaal die reg van die belastingjurisdiksie om die winste van die permanente saak te belas. Die begrip buitelandse besigheidsaak is deur artikel 10(1)(a) van die Wysigingswet op Inkomstewette, Wet 59 van 2000 in die Wet ingesluit. Artikel 9D is ’n teenvermydingsbepaling wat bepaal dat sekere inkomste vanaf ’n buitelandse bron gegenereer deur ’n Suid-Afrikaans beheerde buitelandse maatskappy in Suid-Afrika belas word. Die begrip buitelandse besigheidsaak is een van die uitsluitings van die teenvermydingsbepaling in artikel 9D. Alle verwysings in artikel 9D(9)(b) na die begrip permanente saak is deur die Wysigingswet op Inkomstewette, Wet 59 van 2000, vervang met ’n verwysing na die nuwe begrip buitelandse besigheidsaak. Die ‘Explanatory Memorandum on the Revenue Laws Amendment Bill, 2000’ (SARS 2000:1-12) verskaf nie ’n rede vir die vervanging van die begrip permanente saak nie. Die doel van die studie was om die begrippe permanente saak en buitelandse besigheidsaak te vergelyk sodat voorstelle gemaak kan word rakende die nodige byvoegings en wysings om die begrip buitelandse besigheidsaak met die internasionaal aanvaarde en erkende begrip, permanente saak, te vervang. Die voorgestelde vervanging van die begrip buitelandse besigheidsaak met ’n internasionaal aanvaarde en erkende begrip sal die internasionale verenigbaarheid van die Suid Afrikaanse wetgewing bevorder. Die gebruik van ’n begrip wat internasionaal aanvaar en erken word, sal sekerheid en duidelikheid bewerkstellig vir diegene wat deur die artikel geaffekteer word. Daar is bevind dat die begrippe permanente saak en buitelandse besigheidsaak in die Wet in verskillende verbande gebruik word. Die begrippe is ook van toepassing op verskillende belastingbetalers in verskillende situasies. Die twee begrippe het egter dieselfde doelwit naamlik die identifisering van kriteria vir die bestaan van wesenlike en volwaardige besigheidsaktiwiteite in die buitelandse belastingjurisdiksie. ’n Vergelyking tussen die definisies van die twee begrippe toon dat verskeie komponente van die definisies dieselfde woorde en betekenis bevat. Na ’n detail vergelyking van die twee begrippe is daar bevind dat, onderhewig aan sommige voorgestelde byvoegings en wysigings, die internasionaal erkende en aanvaarde begrip permanente saak die begrip buitelandse besigheidsaak in artikel 9D(9)(b) van die Wet kan vervang. Die vervanging is moontlik weens die gemeenskaplike doelwit en soortgelyke komponente in die definisies van die begrippe permanente saak en buitelandse besigheidsaak.

The Myth of the Old South, like all myths, contains some elements of truth, but like all myths, it contains some things that are not true. Faulkner has used those parts of the Myth that are true, but he has repudiated and in many cases destroyed those parts of the Myth which he has found to be the product of imagination rather than history.

Informe de Seminario para optar al grado de Licenciado en Lengua y Literatura Hispánica / Facultad de Filosofía y Humanidades / Me gustaría compartir, a modo de introducción, el proceso por el cual llegué a mi propuesta de tesina. El punto de partida es el seminario de Recepción de tragedia contemporánea, en el cual se enmarca todo este trabajo. El seminario tenía como objetivo el análisis de la recepción de la tragedia griega y la tragedia isabelina en el teatro contemporáneo, considerando las dos posibilidades de actualización del género: la recepción creativa de argumentos de tragedias en obras dramática y la recepción creativa de las propiedades del género en la escritura de nuevas tragedias. Comencé con una intuición y un impulso basado únicamente en obsesiones personales: William Faulkner. El primer intento fue desde Luz de Agosto, la conocida novela que tanta locura y horror había causado a André Gide. Sin embargo estaba el problema del género. Como antes señalé el curso se abocaba al estudio de obras dramáticas. Luego apareció la adaptación para el teatro que Albert Camus había hecho de Réquiem para una mujer1 de Faulkner. Y cuando finalmente tuve las dos obras en mis manos, la original, la de Faulkner, exhibió toda su complejidad. Se trataba de un hibrido que conjugaba características discursivas y formales predominantemente narrativas con elementos asociados a lo dramático. Con Réquiem para una mujer podía amoldarme a las exigencias del curso sin dejar de lado los caprichos

M.Com. (Taxation) / Please refer to full text to view abstract

Tesis para optar al grado de Licenciada en Lengua y Literatura Inglesa / Facultad de Filosofía y Humanidades / Faulkner’s fiction is pregnant with the uncontrollable forces phenomenon. These forces override human volition and prediction. In The Sound and the Fury the most important expression of these forces is Caddy as a symbol of female sexuality. In this thesis I explore how characters view this phenomenon. These phenomenon is investigated by using Ricoeur’s hermeneutical literary approach

Informe de Seminario para optar al grado de Licenciado en Lengua y Literatura Hispánica

Die Kirche in Lateinamerika hat für die Profilbildung wissenschaftlicher Theologie im 20. Jahrhun-dert eine Reihe von theoretischen Entwürfen vorgelegt, die für die Programmatik der Theologie ins-gesamt grundlegend und richtungweisend sind. In der europäischen Rezeption wird jedoch zu wenig beachtet, dass sich hinter dem Sammelbegriff „Theologie der Befreiung“ eine Reihe sehr differenzier-ter Konzeptionen verbergen, die in je unterschiedlichen kulturellen Kontexten die Evangelisierung thematisieren. Der Fokus der vorliegenden Arbeit richtet sich auf die andine Region Nordperus und insbesondere die Diözese Cajamarca unter der Amtszeit des Bischofs José Dammert Bellido (1962-1992). Die vorliegende Arbeit von Wilhelm Knecht ist im Rahmen eines Gesamtprojekts „Partner-schaftsarbeit der Kirche in Deutschland und in Peru. 30 Jahre Pastoral in Cajamarca“, das von 1997-1999 von den Bistümern Bamberg, Eichstätt und Würzburg und anschließend bis 2002 von der DFG gefördert wurde, entstanden. Ziel dieses Projekts war es, die wechselseitige Bedeutung von Partner-schaften zwischen Deutschland und Peru exemplarisch herauszuarbeiten, ihre Entstehungsgeschichte nach dem Konzil zu dokumentieren und die Veränderungsprozesse zu analysieren. Einschneidende Zäsur war hierbei der altersbedingte Amtsrücktritt von Bischof Dammert 1992 und die theologische und kirchliche Neuorientierung seines Nachfolgers. Literarische Grundlage der vorliegenden Arbeit ist neben den vor allem kirchengeschichtlichen Publikationen Bischofs Dammerts, umfangreiches unveröffentlichtes Archivmaterial sowie von Knecht durchgeführte Umfragen. Der wissenschaftliche Anspruch dieser Arbeit und deren Bedeutung besteht darin, dass sie eine au-thentische Dokumentation des kirchlichen Aufbruchs in Lateinamerika seit 1962 ist. Sie dokumentiert einen Prozess der Befreiung und der danach folgenden Theologie der Befreiung. Dies wird am kon-kreten Beispiel einer Diözese gezeigt – ausgehend von der Praxis und den handelnden Personen. Kapitel II „Cajamarca – eine Diözese in den Anden“ erstellt eine Situationsanalyse des Bistums Ca-jamarca unter Einbeziehung geografischer, historischer, politischer, ökonomischer und kirchlichen Gegebenheiten. Kapitel III „Der Glaube und die Kultur der Menschen von Cajamarca“ behandelt die andine vorchrist-liche Kosmovision, deren fundamentales Charakteristikum die Relationalität aller Wirklichkeit bildet, in die auch der Mensch eingebunden ist. Volksreligiosität und andine Kosmovision konnten zur Legi-timierung politischer und kirchlicher Herrschaft dienen und sich wechselseitig stützen. Kapitel IV behandelt „Die soziale und pastorale Arbeit von Bischof Dammert“. Dammert steht exem-plarisch für die kirchliche Erneuerung in Peru und Lateinamerika nach dem Konzil überhaupt. Er war maßgebend an der Konferenz von Medellín beteiligt und Präsident der peruanischen Bischofskonfe-renz. Kapitel V „Das Evangelium der Campesinos von Bambamarca“ behandelt die Umsetzung des neuen Pastoralkonzepts in der Pfarrei San Carlos de Bambamarca. Sie hatte Vorbildfunktion und war das Vorzeigeprojekt der Diözese. Erstmals seit 400 Jahren lag der Schwerpunkt pastoraler Tätigkeit bei der einheimischen Landbevölkerung, die von den Kolonialherren und ihren Nachfahren seit eh und je vernachlässigt war. Der erste Pastoralkurs 1963 ist der Beginn einer Befreiungsgeschichte. Die Neu-evangelisierung verändert das soziale Ordnung der Campesinos, den Umgang der Generationen und nicht zuletzt auch das Verhältnis der Geschlechter. Publizistisch findet dieser Aufbruch in der Zeitung „El Despertar de los Campesinos“. International Aufsehen erregte das von den Campesinos verfasste Glaubensbuch „Vamos Caminando“. Eine weite-re Neuerung stellt die Institution der Ronda dar, die sich zu einer Instanz demokratischer Selbstver-waltung der Comunidad entwickelte. Die vorliegende Dissertation von Knecht wird ihrer Zielsetzung, eine authentische Dokumentation der nachkonziliaren Neuevangelisierung in der Diözese Cajamarca zu leisten, in hervorragendem Maße gerecht. Die aufgeführten Detailinformationen sind äußerst umfangreich und belegen sachhaltig und kenntnisreich die Tragweite des Pastoralkonzepts von Bischof Dammert. Dessen Bedeutung wird nicht zuletzt dadurch belegt, dass Gustavo Gutiérrez diese befreiende Pastoral vor Augen hatte, als er die „Theologie der Befreiung“ verfasste. Knecht gelingt es hervorragend, die Differenz zwischen der ersten und zweiten Evangelisierung anschaulich zu beschreiben. Die Vielfältigkeit des von ihm he-rangezogenen Materials ist beeindruckend. Hier wird insgesamt das spezifische Profil einer auf andi-ner Grundlage verfassten Ortskirche zur Sprache gebracht. Die kirchengeschichtliche Bedeutung Bi-schof Dammerts nicht nur für Peru, sondern für ganz Lateinamerika ist eindrucksvoll dargelegt. Die von Knecht hervorgehobene eigenständige Praxis der andinen Basisgemeinschaften ist in dieser Aus-führlichkeit bisher nicht behandelt worden. / The church in Latin America submitted a set of theoretical drafts for the profile formation of scientific theology in the 20th century, which are fundamental and indicative for the programmability of theology as a whole. In the European reception, however, it is barely considered that behind the comprehensive term "theology of liberation" a number of very differentiated conceptions hide, which make the evangelization a subject of discussion in particularly different cultural contexts. The focus of this dissertation is directed towards the andine region of North Peru and in particular the diocese Cajamarca at the office of bishop José Dammert Bellido (1962-1992). The present work of Wilhelm Knecht was developped in the context of an overall project "partnership of the church in Germany and in Peru - 30 years Pastoral in Cajamarca", which was promoted from 1997-1999 by the dioceses Bamberg, Eichstätt and Würzburg and afterwards until 2002 by the DFG. The goal of this project was the exemplary work-out of the mutual meaning of partnerships between Germany and Peru, the documentation of their history after the council and the analyzation of the processes of changes. A drastic break was here the age-related office resignation of bishop Dammert in 1992 and his successor’s theological and clerical re-orientation. The literary basis of the present work, besides the clerical -historical publications of bishop Dammert, is an extensive unpublished archives material, particularly from Dammert’s blank archive at the Instituto Bartolomé de las Casas in Lima, as well as inquiries accomplished by Knecht. The scientific requirement of this work and its meaning consist of the fact that it is an authentic documentation of the clerical departure in Latin America since 1962. It documents a process of liberation and the following theology of liberation. This is shown by the concrete example of a diocese - on the basis of practice and the acting persons. Chapter II "Cajamarca - a diocese in the Andes" provides a situation analysis of the diocese Cajamarca created in 1908 including geographical, historical, political, economic and clerical conditions. Chapter III "The faith and the culture of the people of Cajamarca" treats the andine pre-christian cosmovision, whose fundamental characteristic forms the relationality of all reality, into which also the man is merged. Popular religiosity and andine cosmovision could serve to legitimate political and clerical rule and they could support themselves mutually. Chapter IV treats "The social and pastoral work of bishop Dammert". He was the charismatic figure of the second evangelization in Cajamarca. Dammert, however, stands also exemplary for the clerical renewal in Peru and Latin America after the council at all. He was considerably involved in the conference of Medellín and he was president of the Peruvian bishop conference Chapter V "The gospel of the Campesinos of Bambamarca" treats the conversion of the new pastoral concept in the parish San Carlos de Bambamarca. It had an example function and was the pilot project of the diocese. For the first time for 400 years the emphasis of pastoral activity has been focused on the native Campesinos, who have always been neclected by the conquistadors and their descendants. The first pastoral class in 1963 was the beginning of a liberation history. The re-evangelization changed the social order of the Campesinos. This departure can be found journalistically in the newspaper "El Despertar de los Campesinos". The faith book "Vamos Caminando” written by the Campesinos made internationally a great stir. A further innovation represented the institution of the Ronda. The present dissertation of Knecht fulfils its objective to accomplish an authentic documentation of the post-council re-evangelization in the diocese Cajamarca in an excellent way. The specified detailed informations are extremely extensive and they prove objectively and experienced the consequence of the pastoral concept by bishop Dammert. His importance is not proven at least by the fact that Gustavo Gutiérrez took this liberating pastoral as the basis for his work “The theology of liberation". Knecht succeeds brilliantly to describe descriptively the difference between the first and second evangelization. The variety of the material he consulted is impressing. In spite of a clear positioning, the difficulties and conflicts are also focussed. The clerical-historical meaning of bishop Dammert not only for Peru, but for completely Latin America is impressively stated. The independent practice of the andine basis communities emphasized by Knecht was so far not treated in this detailedness.

This thesis examines the treatment of gay men and lesbian women through the multilayered lenses of the local Jamaican newspaper - The Gleaner, Dancehall music, and select works of Kei Miller, Kwame Dawes, and Staceyann Chin. The study is an exploratory one and as such its methodology is not confined to a prescribed model, but instead draws on a diverse range of theorists, some from postcolonialism, feminism, cultural studies, philosophy, Caribbean studies and more. This project's intent is to add to the newly emerging canon on queer Caribbean identities by further exploring societal representations of gay sexuality. The first chapter looks at the portrayal of Jamaican gay men and lesbian women through the public discourse of the Jamaica Gleaner. The second discusses the treatment of male and female homosexuality in the popular discourse of Dancehall music. The third chapter analyses the depiction of Caribbean gay and lesbian sexuality through the recent works of authors Kei Miller, Kwame Dawes and Staceyann Chin. / by Victoria E. Cann. / Thesis (M.A.)--Florida Atlantic University, 2011. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2011. Mode of access: World Wide Web.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-08-08T11:30:00Z No. of bitstreams: 1 Nathalia Silveira Rech.pdf: 5946991 bytes, checksum: 39e7a226c8461cbefc21da3f028f0a8f (MD5) / Made available in DSpace on 2018-08-08T11:30:00Z (GMT). No. of bitstreams: 1 Nathalia Silveira Rech.pdf: 5946991 bytes, checksum: 39e7a226c8461cbefc21da3f028f0a8f (MD5) Previous issue date: 2018-06-18 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This paper is built upon a critical reading of Genesis (1999), by Eduardo Kac. Identified as a part of biopoetry (the field that describes any work that uses biotechnology as a mean to create poetry as living beings), the biopoem is the interdisciplinary object of this research, which assembles distincts fields such as arts, communication, biology and poetry. Our goal is to investigate how mutation contributes to the organizing thinking of the text, identifying it in biology, in its relation to life, and to poetry, and its constitution in what we name as poetics of deviation. Keeping in touch with a variety of fields of thought, we grapple the text through the approach of extremes as described by Christine Mello. This paper is located within the area of Aesthetics of Communication, on the context of technological poetics, bioarts and transgenic arts. Its theoretical grounds are based on the writings of Arlindo Machado and Priscila Arantes, as well as on the writings of the foreign thinkers Christine Paul and Stephen Wilson. Our reading of the poetics of deviation takes into account the ideas of Brian Massumi, Manfred Eigen and Francis Crick, while also considering the poetry of E.M. Melo de Castro, Roman Jakobson and Haroldo de Campos. The work of Vilém Flusser on poetry and biotechnology is a key figure to produce the encounter between such areas. Through our reading of the texts, while considering the advances in genetics and the manipulation of life in its elementary stage, our paper proposes deviation as a vitality force, enabling a rescue of biology as belonging to poetry. In our lecture, the biopoem is the result of distinct mutations, what we call poetics of deviation. The ideia of Eduardo Kac’s poetry articulates the language deconstruction, and also, a certain liberation of the body as life experience, like he says: “always between the crass and the trash”, therefore, the liberation and scientism / Este trabalho se constitui a partir de uma leitura crítica da obra Gênesis (1999) de Eduardo Kac. Gênesis é um biopoema que recorre a biotecnologia como forma de fazer poesia com seres vivos. O biopoema é aqui compreendido como um objeto interdisciplinar que reúne campos distintos como arte, comunicação, biologia e poesia. Tendo como pressuposto o conceito de mutação como pensamento organizador da obra, nosso objetivo é o de investigar como este conceito nela contribui para o que chamamos de uma poética do desvio. Para tanto, o desvio é investigado em Gênesis por meio da biologia e da poesia no sentido de analisar tanto a poética de Eduardo Kac como ressignificações da vida na contemporaneidade. Estando em interrelação com diversas áreas, é por meio da abordagem das extremidades, de Christine Mello, que nossa aproximação com a obra se constrói. O trabalho insere-se no campo da Estética da Comunicação, no contexto das poéticas tecnológicas, em torno da bioarte e da arte transgênica. A fundamentação teórica se faz presente pelas ideias de Arlindo Machado, Christine Paul, Priscila Arantes e Stephen Wilson. Nossa leitura da poética do desvio é construída na biologia tendo como ponto de partida as ideias de Brian Massumi, Manfred Eigen, Francis Crick e na poesia E.M. Melo de Castro, Roman Jakobson e Haroldo de Campos. O pensamento de Vilém Flusser sobre as relações entre biotecnologia e poesia é peça fundamental para pensarmos o encontro destas duas áreas. Levando em conta os avanços da genética e da manipulação da vida em seu estágio elementar, nosso trabalho propõe o desvio como potência de vitalidade, um possível resgate da biologia a partir da poesia. O biopoema, portanto, nos é visto como resultado de uma série de mutações que chamamos aqui de poética do desvio. A ideia da poesia de Eduardo Kac articula a desconstrução da linguagem como também uma certa libertação do corpo, uma experiência da vida, como ele diz “sempre entre o chulo e o lixo”, ou seja, a libertação e o cientificismo

by Ka-hon Yeung. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1991. / Bibliography: leaves 155-158. / Chapter 1) --- INTRODUCTION --- p.1 / Chapter 2) --- BACKGROUND MATERIALS AND DEFINITIONS --- p.3 / Chapter §1. --- THE RIEMANN ZETA FUNCTION --- p.3 / Chapter §2. --- THE DEDEKIND ZETA FUNCTION --- p.9 / Chapter §3. --- THE DIRICHLET L-FUNCTION --- p.11 / Chapter §4. --- PLACES AND ABSOLUTE VALUES --- p.13 / Chapter §5. --- THE HECKE L-FUNCTION --- p.14 / Chapter §6. --- CLASS FIELD THEORY --- p.17 / Chapter §7. --- LINEAR REPRESENTATIONS OF FINITE GROUPS --- p.19 / Chapter §8. --- THE ARTIN L-FUNCTION --- p.22 / Chapter 3) --- WORKS OF VARIOUS PEOPLE IN THE EVALUATION OF L-FUNCTIONS --- p.28 / Chapter §1. --- CLASS NUMBER FORMULA --- p.28 / Chapter §2. --- WORKS OF SHINTANI --- p.35 / Chapter §3. --- WORKS OF STARK --- p.65 / Chapter 4) --- STARK'S CONJECTURE --- p.90 / Chapter § 1. --- WORKS OF STARK --- p.90 / Chapter §2. --- WORKS OF TATE --- p.102 / Chapter §3. --- WORKS OF SANDS --- p.132 / NOTE --- p.146 / APPENDIX --- p.153 / BIBLIOGRAPHY --- p.155