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The goal of this research was to describe the nature, occurrence and extent to which integration preceded normative and institutional transformation in the SANDF and therefore in its Military Police, thereby demonstrating how in its aftermath, integration has become a recipe for disaster, casting a spell on further transformation within the military. The research also aimed at bringing the reader face-to-face with the daily struggles of Africans in the SANDF, by focusing on one of the smallest divisions of the military, the Military Police Agency (MPA). The research project was limited to all reported interviews and questionnaire responses of eighty five participants of the Southern Military Police Region (S MPR), excluding the S MPR HQ as well as the MPA HQ. A total of eighty five respondents out of a total strength of 172 S MPR composition, took part in the sample. Seventy nine participated in the questionnaire, fifty one in the interview and a total of forty five participated in both. Interviews were used as follow-up sessions to respondents' questionnaire answers. While the questionnaire was structured, the interview was semi-structured, allowing members to comment, object, affirm or question the process of transformation both in the SANDF and in the MPA. In keeping with the qualitative research method, the semi-structured interview enabled the mapping of categories, trends and patterns in the responses. It was found that MK and APLA cadres who integrated into the ex-Naval MPs surpassed their counterparts in the ex-Army MPs, by far. The two groups are incomparable, in rank level, experience, training, attitude and knowledge of the organisation. It was further discovered that most practices that had taken place before 1999 at W CSC and still continued within the MPA, negate SANDF policy and are criminal. Prejudice, racism, obscene language and gender insensitivity were rife, forming part of institutional culture. It is recommended that Weitzer's proposed solution for the transformation of coercive institutions be considered. It is a thoroughgoing transformation of the security apparatus through a legal framework because civil control is not enough to guarantee the pre-eminence of the democratic forces. / Criminology / M.A (Criminology)

The goal of this research was to describe the nature, occurrence and extent to which integration preceded normative and institutional transformation in the SANDF and therefore in its Military Police, thereby demonstrating how in its aftermath, integration has become a recipe for disaster, casting a spell on further transformation within the military. The research also aimed at bringing the reader face-to-face with the daily struggles of Africans in the SANDF, by focusing on one of the smallest divisions of the military, the Military Police Agency (MPA). The research project was limited to all reported interviews and questionnaire responses of eighty five participants of the Southern Military Police Region (S MPR), excluding the S MPR HQ as well as the MPA HQ. A total of eighty five respondents out of a total strength of 172 S MPR composition, took part in the sample. Seventy nine participated in the questionnaire, fifty one in the interview and a total of forty five participated in both. Interviews were used as follow-up sessions to respondents' questionnaire answers. While the questionnaire was structured, the interview was semi-structured, allowing members to comment, object, affirm or question the process of transformation both in the SANDF and in the MPA. In keeping with the qualitative research method, the semi-structured interview enabled the mapping of categories, trends and patterns in the responses. It was found that MK and APLA cadres who integrated into the ex-Naval MPs surpassed their counterparts in the ex-Army MPs, by far. The two groups are incomparable, in rank level, experience, training, attitude and knowledge of the organisation. It was further discovered that most practices that had taken place before 1999 at W CSC and still continued within the MPA, negate SANDF policy and are criminal. Prejudice, racism, obscene language and gender insensitivity were rife, forming part of institutional culture. It is recommended that Weitzer's proposed solution for the transformation of coercive institutions be considered. It is a thoroughgoing transformation of the security apparatus through a legal framework because civil control is not enough to guarantee the pre-eminence of the democratic forces. / Criminology and Security Science / M.A (Criminology)

This study deals with the problem of moral development discontinuity prevalent in today's multicultural societies. Black adolescents are confronted by many obstacles in their situatedness in the home, school and society. It has been revealed that the black adolescent in the multicultural situation is exploited, dehumanised and exposed to impersonal situations when he should be offered moral guidance and challenging moral dilemmas in order to develop his moral sense, however he is consequently reduced to an object that is tossed to and fro by his fellow human beings. The black adolescent, it has been shown, needs his fellow human beings, as transmitters of moral values to help him to achieve a moral-self. This study examines the three multicultural situations, the home, the school and the society and shows that morals are not inherited but acquired through mutual contact. The acquisition of morals manifests itself under conditions characterised by respect, modelling, imitation, indoctrination, reward and punishment, conformity, loyalty, communication, exemplification, socialisation, experience and learning as determined by the home, school and society. It was also found that in their acquisition of morals in a multicultural society, black adolescents experience confusion brought about by the cultural differences of their society. \\!hat they previously regarded as the right thing to do in their cultural background receives negative responses in the multicultural situation. It was further found that black adolescents in a multicultural situation are not provided with sufficient opportunities to participate meaningfully in moulding their new moral environment. The multicultural environment is cold and unfriendly, as a result black adolescents are barred from expanding and anchoring themselves in their new situation to face the challenges confronting them with confidence. The empirical research revealed that in the home parents are too busy with their professional upgrading and the positions they hold at work to bother about the moral upbringing of their children. In school teachers emphasise scholastic achievement above moral development. The society does not provide black adolescents with moral role models to imitate. Society has become to technocratic, with devices such as the TV, radio, Internet and video games, to guide black adolescents in their moral intemalisation. / Psychology of Education / D. Ed. (Psychology of Education)

Cette thèse porte sur les représentations sociales. Fruit d’un bricolage conceptuel, ces représentations s’inspirent en partie des travaux de Serge Moscovici et de certains auteurs plus contemporains qui s’inscrivent dans son prolongement, dits de l’école française des représentations sociales, ainsi que d’auteurs anglo-saxons qui travaillent à partir de ce concept. Les écrits d’autres chercheurs, dont Stuart Hall, Richard Dyer et Jean-Michel Berthelot, qui adoptent dans des perspectives plus particulièrement liées aux Cultural Studies et à la sociologie ont également aidé à préciser notre façon d’envisager les représentations sociales et d’appréhender leur fonctionnement. Plus précisément, à la suite de Jodelet (1989), nous envisageons les représentations comme des « formes de connaissances socialement élaborées et partagées, ayant une visée pratique et concourant à la construction d’une réalité commune à un ensemble social » (p. 36). Ces représentations possèdent également d’autres particularités. Elles sont, d’après nous, constitutives ainsi que formées par des procédés langagiers qui rendent possibles des opérations. Ce concept nous permet d’étudier les représentations du point de vue de leur effectivité, soit de leur capacité à influencer les significations, à apporter un changement dans la manière d’interpréter une situation et, ce faisant, d’affecter les pratiques et d’induire une différence dans le monde. Ce questionnement au sujet des représentations se déploie sur un terrain qui nous semblait particulièrement riche pour en étudier le fonctionnement, soit celui de la politique qui, par ailleurs, se déroule actuellement dans un contexte de spectacularisation. Présenté comme un brouillage des genres entre divertissement et politique, ce phénomène est également lié à l’avènement de la celebrity politics, à la personnalisation et à l’évaluation, à l’importance prise par le style en politique ainsi qu’à la dramatisation, la fragmentation et la normalisation. Plus précisément, nous étudions les représentations dans un contexte de spectacularisation à partir de trois corpus documentant des événements aussi distincts que les fusions municipales en 2001, la montée en popularité de Mario Dumont et de l’ADQ en 2002 et 2003 ainsi que la série Bunker, le cirque, diffusée à la télévision de Radio-Canada à l’automne 2002. Ces corpus regroupent des textes de sources et de format variés, des textes de loi aux éditoriaux en passant par des dramatiques télévisuelles et des forums électroniques. Nous y avons effectué une analyse itérative et transversale des discours afin de mieux comprendre le fonctionnement des représentations dans un contexte de spectacularisation. Nos analyses ont démontré la variété des procédés et des opérations, telles que l’incontestabilisation, la projection, la localisation, l’amplification, la réduction et l’évaluation, qui permettent de modifier le sens et les enjeux des événements discutés. Les analyses ont également permis d’illustrer que les procédés et les opérations qu’ils rendent possibles balisent les frontières de l’objet et offrent un système classificateur. / This doctoral dissertation deals with social representations. Resulting from a conceptual bricolage, these representations are inspired, among others, by the work of Serge Moscovici and a number of more contemporary followers, also known as the French school of social representations, as well as some English authors exploring the same concept. The writings of other researchers, such as Stuart Hall, Richard Dyer and Jean-Michel Berthelot, which are rooted in a perspective related to Cultural Studies and to sociology, have also helped us define our own approach to social representations, and understand how they operate. More specifically, we consider representations, based on Jodelet (1989), as “socially constructed and shared forms of knowledge, having a practical goal and contributing to the production of a common reality for a social group” (p. 36). These representations also possess other characteristics. They are, according to us, constitutive, as well as shaped by language processes, which make possible a number of operations. This concept allows us to study representations from the perspective of their effectivity, meaning their capacity of influencing significations, of changing the way in which a situation is interpreted and, ultimately, of modifying practices and making a difference in the world. These questions with regards to representations unfold in a research field, politics in a context of spectacularization, which appeared to us especially rich for studying how they work. Presented as a confusion of genre between entertainment and politics, this phenomenon is also related to the advent of celebrity politics, to personalization and to assessment, to the growing place taken by style in politics, as well as to dramatization, fragmentation and normalization. More specifically, we have studied those representations in a context of spectacularization based on three corpuses documenting events as different from each other as city amalgamations in Quebec in 2001, the rise of Mario Dumont and the ADQ in 2002 and 2003, and the show Bunker, le cirque broadcasted on Radio-Canada television in the fall of 2002. These corpuses include texts of different formats coming from various sources, such as Acts, editorials, TV dramas and websites. We have conducted an iterative, inductive and cross-corpuses discourse analysis in order to better understand how representations work in a context of spectacularization. This analysis has demonstrated the variety of processes and operations, such as incontestabilization, projection, localization, amplification, reduction and assessment, which modify the meaning and stakes of the events selected. The analysis allowed us to illustrate that processes and operations made by representations define the limits of an object and offer a system of classification.

Made available in DSpace on 2016-04-26T20:20:56Z (GMT). No. of bitstreams: 1 Roberta Bordini Prado.pdf: 744864 bytes, checksum: 4a057d5ffd6e9e5480c3156b6de0d8cc (MD5) Previous issue date: 2012-05-30 / This is a study that aims to research the legal content that establish the legal relationship of the registry of goodwill on the acquisition of equity on a controlled company, and the possibility to depreciate from income tax calculation basis the goodwill registered on the acquisition, when of the amalgamation of the acquired company due to a merger or spin-off. It was analyzed the construction of the legal texts in comparison with the accounting standards currently adopted by the Brazilian accounting system, followed by the recent changes influenced by worldwide modifications on these rules. The premise of a closed, autonomous and independent system of laws was taken in consideration without the existence of dialogism and Intertextuality between the science of law and accounting science. Thus were examined normative tax assumptions in order to compare it with corporate law and accounting records. Since no changes were identified on tax laws on this subject, were analyzed the structures and limits of the possibilities of register, measurement and amortization of the goodwill for tax purposes. Considering the facts and the legal aspects that could justify the possibility to apply the rules related to the amortization of goodwill, it was verified the importance of the theory of evidence to each specific case. Finally, it was analyzed if the main administrative court decisions on the subject that can be related to the discussions here taken / O estudo tem como objetivo a investigação das hipóteses normativas que estabelecem a relação jurídica do registro de ágio no momento da aquisição de participação societária em sociedade controlada ou coligada, bem como a possibilidade de amortização da base de cálculo do imposto sobre a renda do ágio gerado na aquisição em caso de posterior incorporação do patrimônio de sociedade adquirida em virtude de operações societárias de incorporação, fusão ou cisão. Investigou-se a construção das referidas hipóteses normativas frente à mudança de padrões de contabilidade atualmente adotados pelo sistema contábil brasileiro, seguindo-se a tendência mundial dessas alterações, e mudanças legislativas recentes. Partiu-se da premissa do direito como um sistema fechado, autônomo e independente sem se olvidar da existência do dialogismo e da intertextualidade entre a ciência do direito e a ciência contábil. Analisou-se, assim, as hipóteses normativas fiscais de forma comparativa aos preceitos estabelecidos pela legislação societária e os registros contábeis. E, não tendo sido alterada a legislação fiscal sobre o assunto, buscou-se, a partir da análise da estrutura normativa, estabelecer os limites e os contornos das hipóteses que veiculam as possibilidades de registro, mensuração e amortização do ágio para fins fiscais. Considerando-se, ainda, a necessária relação entre os fatos descritos no antecedente das hipóteses normativas e a realidade fática, para o fim de se identificar o fenômeno da subsunção do fato à hipótese normativa descrita, capaz de ensejar a possibilidade de amortização do ágio gerado na aquisição, verificou-se a importância da Teoria das Provas para o deslinde de cada caso concreto. Por fim, analisou-se as principais decisões administrativas sobre o assunto que guardam relação com as conclusões alcançadas nesse estudo

Cette thèse porte sur les représentations sociales. Fruit d’un bricolage conceptuel, ces représentations s’inspirent en partie des travaux de Serge Moscovici et de certains auteurs plus contemporains qui s’inscrivent dans son prolongement, dits de l’école française des représentations sociales, ainsi que d’auteurs anglo-saxons qui travaillent à partir de ce concept. Les écrits d’autres chercheurs, dont Stuart Hall, Richard Dyer et Jean-Michel Berthelot, qui adoptent dans des perspectives plus particulièrement liées aux Cultural Studies et à la sociologie ont également aidé à préciser notre façon d’envisager les représentations sociales et d’appréhender leur fonctionnement. Plus précisément, à la suite de Jodelet (1989), nous envisageons les représentations comme des « formes de connaissances socialement élaborées et partagées, ayant une visée pratique et concourant à la construction d’une réalité commune à un ensemble social » (p. 36). Ces représentations possèdent également d’autres particularités. Elles sont, d’après nous, constitutives ainsi que formées par des procédés langagiers qui rendent possibles des opérations. Ce concept nous permet d’étudier les représentations du point de vue de leur effectivité, soit de leur capacité à influencer les significations, à apporter un changement dans la manière d’interpréter une situation et, ce faisant, d’affecter les pratiques et d’induire une différence dans le monde. Ce questionnement au sujet des représentations se déploie sur un terrain qui nous semblait particulièrement riche pour en étudier le fonctionnement, soit celui de la politique qui, par ailleurs, se déroule actuellement dans un contexte de spectacularisation. Présenté comme un brouillage des genres entre divertissement et politique, ce phénomène est également lié à l’avènement de la celebrity politics, à la personnalisation et à l’évaluation, à l’importance prise par le style en politique ainsi qu’à la dramatisation, la fragmentation et la normalisation. Plus précisément, nous étudions les représentations dans un contexte de spectacularisation à partir de trois corpus documentant des événements aussi distincts que les fusions municipales en 2001, la montée en popularité de Mario Dumont et de l’ADQ en 2002 et 2003 ainsi que la série Bunker, le cirque, diffusée à la télévision de Radio-Canada à l’automne 2002. Ces corpus regroupent des textes de sources et de format variés, des textes de loi aux éditoriaux en passant par des dramatiques télévisuelles et des forums électroniques. Nous y avons effectué une analyse itérative et transversale des discours afin de mieux comprendre le fonctionnement des représentations dans un contexte de spectacularisation. Nos analyses ont démontré la variété des procédés et des opérations, telles que l’incontestabilisation, la projection, la localisation, l’amplification, la réduction et l’évaluation, qui permettent de modifier le sens et les enjeux des événements discutés. Les analyses ont également permis d’illustrer que les procédés et les opérations qu’ils rendent possibles balisent les frontières de l’objet et offrent un système classificateur. / This doctoral dissertation deals with social representations. Resulting from a conceptual bricolage, these representations are inspired, among others, by the work of Serge Moscovici and a number of more contemporary followers, also known as the French school of social representations, as well as some English authors exploring the same concept. The writings of other researchers, such as Stuart Hall, Richard Dyer and Jean-Michel Berthelot, which are rooted in a perspective related to Cultural Studies and to sociology, have also helped us define our own approach to social representations, and understand how they operate. More specifically, we consider representations, based on Jodelet (1989), as “socially constructed and shared forms of knowledge, having a practical goal and contributing to the production of a common reality for a social group” (p. 36). These representations also possess other characteristics. They are, according to us, constitutive, as well as shaped by language processes, which make possible a number of operations. This concept allows us to study representations from the perspective of their effectivity, meaning their capacity of influencing significations, of changing the way in which a situation is interpreted and, ultimately, of modifying practices and making a difference in the world. These questions with regards to representations unfold in a research field, politics in a context of spectacularization, which appeared to us especially rich for studying how they work. Presented as a confusion of genre between entertainment and politics, this phenomenon is also related to the advent of celebrity politics, to personalization and to assessment, to the growing place taken by style in politics, as well as to dramatization, fragmentation and normalization. More specifically, we have studied those representations in a context of spectacularization based on three corpuses documenting events as different from each other as city amalgamations in Quebec in 2001, the rise of Mario Dumont and the ADQ in 2002 and 2003, and the show Bunker, le cirque broadcasted on Radio-Canada television in the fall of 2002. These corpuses include texts of different formats coming from various sources, such as Acts, editorials, TV dramas and websites. We have conducted an iterative, inductive and cross-corpuses discourse analysis in order to better understand how representations work in a context of spectacularization. This analysis has demonstrated the variety of processes and operations, such as incontestabilization, projection, localization, amplification, reduction and assessment, which modify the meaning and stakes of the events selected. The analysis allowed us to illustrate that processes and operations made by representations define the limits of an object and offer a system of classification.

Chapter 1: I analyze economies of scale for fire and police services by considering how per-household costs are affected by a municipality’s size. Using 2005-2008 municipal data for the Province of Ontario, I employ a partial-linear model to non-parametrically estimate per-household cost curves for each service. The results show that cost per household is a U-shaped function of municipal size for each service. For fire services, these costs are minimized at a population of about 20,000 residents, while for police services they are minimized at about 50,000 residents. Based on these results, implications are drawn for municipal amalgamation policy. Chapter 2: I review how the literature has continued to exclude the business property tax (BPT) from the marginal effective tax rate (METR) on capital investment for over 25 years. I recast the METR theory as it relates to the BPT and compute 2013 estimates of the METR for all 10 provinces in Canada with provincial BPTs included. Building on these estimates, I compute the METR inclusive of municipal BPTs for the largest municipality in each province. I find the BPT to be substantially damaging to municipal, provincial and international competitiveness. With the business property tax representing over 60% of the Canadian METR, among the various capital taxes it is by far the largest contributor to Canada’s investment barrier. Chapter 3: I estimate the responsiveness of structure investment and the tax base to commercial property taxes, taking a new step toward resolving the “benefit view” vs. “capital tax view” debate within the literature. Using a first-difference structural model to analyze 2006-2013 municipal data for the Province of Ontario, I improve upon past studies and build onto the literature in a number of ways. I find that commercial structure investment and tax base are highly sensitive to the property tax with Ontario’s assessment-weighted average tax elasticity (and tax-base elasticity) ranging from -0.80 to -0.90 at 2011 taxation levels. The results support the capital tax view of the business property tax, building onto the growing consensus that business property taxes substantially impact investment in structures and the value of the tax base.