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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

The characteristics of the model of floating breakwater made of abolish tires

Liu, Chung-Lin 12 February 2003 (has links)
Abstract The purpose of this research is to evaluate the tension variation of mooring rope on the floating breakwater made of abolish tires and the efficiency of wave elimination under the interaction of wave and water current. It has been shown that using the mooring rope system could reduce 56% instantaneous tension of the floating breakwater under the interaction. The mooring rope system on the floating breakwater had the maximum efficiency of wave elimination with low flow velocity (V) and high wave height (H). For instance, when V was 5 cm/sec and H was 15 cm, I found when the attack anger was 45¢X, 60¢X, or 90¢X, the efficiency of wave elimination was 73.7%, 72.10%, or 73.2% respectively. However, the efficiency of wave elimination was lower when V and H were high. For instance, when V was 15 cm/sec, H was 10 cm and the attack anger was 90¢X, the efficiency of wave elimination was only 40%. The efficiency of wave elimination was generally about 50% under other conditions. Therefore, the floating breakwater with mooring rope system apparently has high practical function and value.
2

Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman

Bornman, Christine January 2010 (has links)
Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
3

Estate planning : the impact of estate duty and capital gains tax on offshore assets / C. Bornman

Bornman, Christine January 2010 (has links)
Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.
4

The Acoustics of Abolition: Recovering the Evangelical Anti–Slave Trade Discourse Through Late-Eighteenth-Century Sermons, Hymns, and Prayers

Gilman, Daniel 23 April 2013 (has links)
This thesis explores the late-eighteenth-century movement to end Britain’s transatlantic slave trade through recovering one of the major discourses in favour of abolition, namely that of the evangelical Anglicans. This important intellectual milieu has often been ignored in academia and is discovered through examining the sermons, hymns, and prayers of three influential leaders in this movement: Member of Parliament William Wilberforce, pastor and hymn writer John Newton, and pastor and professor Charles Simeon. Their oral texts reveal that at the heart of their discourse lies the doctrine of Atonement. On this foundation these abolitionists primarily built a vocabulary not of human rights, but of public duty. This duty was both to care for the destitute as individuals and to protect their nation as a whole because they believed that God was the defender of the enslaved and that he would bring providential judgement on those nations that ignored their plight. For the British evangelicals, abolishing the slave trade was not merely a means to avoid impending judgement, but also part of a broader project to prepare the way for Jesus’s imminent return through advancing the work of reconciliation between humankind and God as they believed themselves to be confronting evil in all of its forms. By reconfiguring the evangelical abolitionist arguments within their religious framework and social contexts, this thesis helps overcome the dissonance that separates our world from theirs and makes accessible the eighteenth-century abolitionist discourse of a campaign that continues to resonate with human rights activists and scholars of social change in the twenty-first-century.
5

The Acoustics of Abolition: Recovering the Evangelical Anti–Slave Trade Discourse Through Late-Eighteenth-Century Sermons, Hymns, and Prayers

Gilman, Daniel January 2013 (has links)
This thesis explores the late-eighteenth-century movement to end Britain’s transatlantic slave trade through recovering one of the major discourses in favour of abolition, namely that of the evangelical Anglicans. This important intellectual milieu has often been ignored in academia and is discovered through examining the sermons, hymns, and prayers of three influential leaders in this movement: Member of Parliament William Wilberforce, pastor and hymn writer John Newton, and pastor and professor Charles Simeon. Their oral texts reveal that at the heart of their discourse lies the doctrine of Atonement. On this foundation these abolitionists primarily built a vocabulary not of human rights, but of public duty. This duty was both to care for the destitute as individuals and to protect their nation as a whole because they believed that God was the defender of the enslaved and that he would bring providential judgement on those nations that ignored their plight. For the British evangelicals, abolishing the slave trade was not merely a means to avoid impending judgement, but also part of a broader project to prepare the way for Jesus’s imminent return through advancing the work of reconciliation between humankind and God as they believed themselves to be confronting evil in all of its forms. By reconfiguring the evangelical abolitionist arguments within their religious framework and social contexts, this thesis helps overcome the dissonance that separates our world from theirs and makes accessible the eighteenth-century abolitionist discourse of a campaign that continues to resonate with human rights activists and scholars of social change in the twenty-first-century.

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