Global ETD Search

111	Curbing offshore tax avoidance: the case of South African companies and trusts Oguttu, Annet Wanyana 30 November 2007 (has links) This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed. / JURISPRUDENCE / LLD Treaty shopping Transfer pricing Tax-haven jurisdictions Tax avoidance Residence based taxation Preferential tax regimes Place of effective management Offshore trusts Offshore tax avoidance Offshore jurisdictions Offshore companies Hybrid entities Harmful tax practices Harmful tax competition E-commerce Controlled foreign companies Conduit companies Beneficial ownership 343.4068 Tax evasion-- South Africa Tax planning-- South Africa Tax havens-- South Africa Foreign trusts-- South Africa
112	中共與伊朗關係之研究(1979年至2008年) / The study on relations between China and Iran (1979-2008) 林宗憲, Lin, Tsung Hsien Unknown Date (has links) 本篇論文旨在探討中共與伊朗在各層面關係的演變，及兩國關係發展的限制。本論文的研究途徑係採取系統理論，透過國際環境、國內環境與決策者因素的探討，以瞭解中伊各項關係受到哪些因素的影響。基本上，中伊兩國以「經貿互利、權力與安全」為主軸，分別進行各種層面關係的互動。首先，在中伊關係特點上，中伊政治外交關係的特點包括推動「反對霸權主義」、「反對單極國際體系」及追求「互利合作」。軍事關係的特點在於獲取政治與商業利益，降低伊朗研發武器的成本。能源關係的特點在於平衡兩國的貿易關係、確保能源安全。經貿與科技關係的特點在於創造對中伊兩國互利的經貿利益，促進伊朗科技發展。以政策目標來看，中共對伊朗的政策目標在於推動與伊朗的國際議題合作；兩伊戰爭期間維持平衡的外交策略；促成兩伊戰爭的和平解決；鞏固中共對伊朗的政治影響力；推動中伊兩國在中東地區的議題合作；基於反對單極國際體系的理念，推動國際議題合作；推動與伊朗的國際議題合作；防範中亞地區分裂主義及基本教義主義擴張；增加中伊兩國在中東地區的議題合作；增加中共對伊朗核問題的影響力。在軍事關係上，中共對伊朗的政策目標包括提供伊朗所需武器，抵禦國外勢力的攻擊；避免伊朗遭受區域強權或國際大國的安全威脅；維護伊朗和平使用核能的權利。在能源關係上，中共對伊朗的政策目標包括平衡中伊兩國的貿易逆差；探詢與伊朗進行能源合作的機會；增加從伊朗進口的能源數量；爭取在伊朗的能源探勘計畫；增加中伊雙方能源合作的領域；增加從伊朗進口原油的數量；爭取在伊朗的能源探勘機會；增加中伊雙方能源合作的領域。在經貿與科技關係上，中共對伊朗的目標包括加強中伊雙邊貿易；增加與伊朗經濟合作的項目；促進中伊兩國的科技合作。本文以政治外交、軍事、能源、經貿與科技作為實務分析的面向，並以三個時期為區分，分別是鄧小平時期(1979年至1988年)、江澤民時期(1989年至2002年)、胡錦濤時期(2003年至2008年)。在鄧小平主政期間，中伊關係以國家安全及權力平衡為主軸。中伊關係最重要的面向就是軍事關係。江澤民主政期間，中伊關係則以經貿互利及權力平衡為主軸。此時期經貿與科技關係、能源關係及政治外交關係則是雙方發展的重點層面。在胡錦濤主政期間，中共與伊朗關係改以「互利合作」作為主軸。此時期中伊的能源關係、經貿與科技互動成為雙方關係的重點，政治外交關係及軍事關係則退居其後。綜觀中共與伊朗伊斯蘭政府關係的基礎，建立在中伊雙方國家利益考量。對中共而言，伊朗戰略地理位置重要，與中共同屬第三世界開發中國家，兩國歷史情誼淵源已久，都是促成因素之一。其次，在中東地區以親美政府為主的國家中，伊朗伊斯蘭政府反其道而行，抱持反美且不親蘇的立場，此外，伊朗能源蘊藏豐富，因此伊朗成為中共在中東地區的重要據點。對伊朗政府而言，中共在以阿議題上，屬於少數較為同情巴勒斯坦立場的國際大國，同時中共反對現有的以美國為主導的國際體系、以第三世界開發中國家與伊朗立場相近。此外，中共在國際政治或區域議題上具有舉足輕重的地位，在國際議題上更具有實質影響力。從中伊關係的發展，可以發現幾個大趨勢：第一、中伊關係的發展中，主導權越來越操之在中共的手中；第二、中共在盱衡整體國家利益下，對於伊朗的強硬態度，已經無法給予強力支持；第三、中共與伊朗關係發展中，能源、經貿等實質利益，已經逐漸取代政治與戰略利益的重要性。第四、中共有意透過國際組織的力量，給予伊朗適當的壓力；第五、中伊雙方互動在遇到歧見時，向來秉持「求同存異」、「各取所需」的精神，以不傷害彼此既有關係的前提下，以獲取各自最大的利益。展望未來中、伊兩國關係發展的前景，中伊兩國仍會維持各關係層面的議題式合作關係。中伊兩國政治外交關係的未來的動向，將取決於伊朗內部政治的演變與伊朗及美國關係的發展，如果伊朗國內的激進派持續在外交政策上採取不退讓的立場，美國對伊朗的政策將趨於強勢，如此，中共與伊朗關係的發展很難繼續突破。但是，面對伊朗豐富的能源儲量與產量，加上維護能源安全已經是中共的外交要項，美國倘若對伊朗採取強制作為，中共絕不可能默許。至於伊朗方面，它必須仰賴具有傳統友誼基礎，又是聯合國常任安理國的中共在各項議題上為其執言。因此，即使中共在某些議題的立場上向美國靠攏，但是伊朗也不敢斷然與中共反目成仇。其次，對伊朗而言，無論在經貿科技上或者能源上，中共是個較能信賴的國家，伊朗不願讓這些實質關係倒退。短期內中共與伊朗關係仍將以經貿、能源為主，政治外交關係將退居其次。此外，中共也將持續維持伊朗成為中東地區制衡美國勢力過度擴張的據點。 / The purpose of this dissertation is to explore the development of China and Iran relations and to understand the factors contributing to the adjustment of bilateral relations. The writer intends to introduce system theory as analytical approach. The finding of this study is that the bilateral relationship between China and Iran is established on the mutually economic benefits, power and security. On the diplomatic dimension, China and Iran relationship is characterized by anti-hegemony, anti-unipolar international system, mutually benefits and cooperation. On the military dimension China and Iran relationship is characterized by enhancing Iran’s sovereignty and national security. China and Iran relationship is characterized by balancing mutual trade imbalance and ensuring energy security. On the economic technological dimension, China and Iran relationship is characterized by creating mutual interests for both nations and advancing Iran’s technological development. In terms of policy objectives, China’s objectives are many folds. On diplomatic dimension China’s objective toward Iran comprises promoting issue cooperation with Iran, supporting Iran’s independent foreign policy, fending off foreign intervention in Iran’s domestic affairs, ensuring Iran’s status as a regional power. On military dimension China’s objective toward Iran comprises helping establish Iran’s national defense power, helping stave off potential security threats directed toward Iran. On energy dimension China’s objective toward Iran comprises balancing mutual trade imbalance. On economic dimension China’s objective toward Iran comprises enhancing mutual trade and tapping into Iran’s market. In terms of policy instrument, China and Iran try to achieve policy objective via the use of a variety of policy instruments, ranging from diplomatic bargaining, high ranking officers visits, arms sales, military cooperation, military officers visits, negotiation on Iran nuclear issue, energy trade, nuclear technological cooperation, energy joint development, economic and trade bargaining, engineering contract, assistance in technology and funding. This analysis is conducted from several different dimensions of China and Iran relations, that is, diplomatic, military, energy, economic and trade dimensions. For the analytical needs, this analysis is mainly divided into three periods, from 1979 to 1988, 1989 to 2002 and 2003 to 2008. From 1979 to 1988 the central pillar of China Iran relations is on military dimension featured by national security and balance of power. From 1989 to 2002 the central pillar of China Iran relations is on economic-trade, energy and diplomatic dimensions featured by mutually economic benefits and balance of power. From 2003 to 2008 the central pillar of China Iran relations is on economic-trade, energy and diplomatic dimensions featured by mutually benefits and oooperation. From the track of China and Iran relations, several trends can be inductively identified. First the leverage is more favorable to China. Secondly China has reduced its all-out support for Iran’s militant foreign policy. Thirdly the substantive interests such as energy and economic ones have surpassed economic and strategic ones in terms of importance. Fourthly China try to press Iran to readjust the latter’s policy through the force of international organizations. Fifthly China and Iran will adopt the principle of ‘put aside the difference and pursue the consensus’ and ‘to serve one’s own need’ if there is conflicting opinion between China and Iran. From the process of China and Iran relations, some major limitations can also be identified. First the international environment factor, particularly U.S. factor, is a critical source of limitation. China has to strike a balance in its relationship between Iran and U.S. Secondly China’s decision maker’s policy adjustment is also a source of limitation. In the process of its peacefully rising as a responsible great power, China chooses to abide by international regimes and keep cautious in dealing with Iran’s contentious issues. Thirdly China’s long standing principle of non-involvement in highly disputed issues also hamper China-Iran relationship. Fourthly the dominance of Iran’s conservative faction has indirectly impeded China-Iran relation. The future of China and Iran diplomatic relations will depend on the development of Iran’s domestic politics and U.S.-Iran relations. China will not allow U.S. to take military actions against and Iran will not give up China as a reliable great power. Over the short term, China and Iran relations will prosper on substantive issues, while political issues will lose its importance. 伊斯蘭基本教義主義改革開放反對霸權主義反對單極國際體系互利合作邪惡軸心和平崛起絲綢之路情誼能源安全 Islamic fundamentalism reform and openness ant-hegemonsim anti-unipolar international system mutually beneficial cooperation axis of evil peaceful rising silkroad friendship energy security
113	Curbing offshore tax avoidance: the case of South African companies and trusts Oguttu, Annet Wanyana 30 November 2007 (has links) This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting. Since offshore tax avoidance is an international issue, the effectiveness of the recommendations of some international organisations in preventing the depletion of countries' tax bases are also analysed. / JURISPRUDENCE / LLD Treaty shopping Transfer pricing Tax-haven jurisdictions Tax avoidance Residence based taxation Preferential tax regimes Place of effective management Offshore trusts Offshore tax avoidance Offshore jurisdictions Offshore companies Hybrid entities Harmful tax practices Harmful tax competition E-commerce Controlled foreign companies Conduit companies Beneficial ownership 343.4068 Tax evasion-- South Africa Tax planning-- South Africa Tax havens-- South Africa Foreign trusts-- South Africa
114	The concept "beneficial use" in South African water law reform / by Maria Magdalena van der Walt Van der Walt, Maria Magdalena January 2011 (has links) The concept "beneficial use" plays a pivotal role in South African water law reform. It forms the foundation of the mechanism to make water use rights available for the reform of the allocation of water use entitlements. The mechanism involves that water use rights that were unexercised in the two years before the promulgation of the National Water Act 36 of 1998 are not defined as existing lawful water uses. Where the concept "beneficial use" is utilised to cancel unexercised water use rights, it can cause potential hardship. Some people whose rights have been cancelled believe that they should be able to rely on the property clause in section 25 of the Constitution of 1996 to either have the legislation declared unconstitutional or to demand compensation. Section 25 of the Constitution of 1996 prohibits the arbitrary deprivation of property and states that property may only be expropriated for a public purpose or in the public interest, subject to compensation. Section 25(4) states, however, that the public interest includes the nation's commitment to land reform and to reforms to bring about equitable access to all South Africa's natural resources. It is clear from this that reforms to bring about access to water are allowed by the property clause. One of the main questions discussed in this thesis was whether section 32 of the National Water Act 36 of 1998 that made more water available for distribution for reform purposes by cancelling unexercised water user rights, leads to an arbitrary deprivation or an expropriation of property. It should be noted that section 32 of the National Water Act did not constitute an arbitrary deprivation of property, as sufficient reason exists for water law reform. A possible constitutional challenge based on the lack of due process of law because of the retrospective operation of the section may possibly be averted because of the existence of section 33 of the National Water Act. Section 33 of the Act mitigates hardship by allowing unexercised water uses to be declared existing lawful water uses in certain circumstances where a good reason for the non–exercise of the water use right existed. Even in cases where section 33 does not prevent section 32 from being regarded as an arbitrary deprivation of property because there still was not a proper procedure, the government will probably be able to show that the limitation in section 32 is, in terms of section 36(1) of the Constitution of 1996, reasonable and justifiable in an open and democratic society. Despite the fact that section 25(1) prohibits arbitrary deprivations, it does not prohibit the government from regulating competing rights to use water even though some people may be negatively affected by the regulation. Because the Minister merely acts as public trustee of the nation's water resources on behalf of the national government in terms section 3(1) of the National Water Act, it cannot be claimed that the government acquired the cancelled water use rights. A claim that compensation should be paid for an expropriation of property will therefore not succeed. Compensation is only payable in terms of section 22(6) and section 22(7) of the National Water Act 36 of 1998 for a loss of existing water entitlements, such as existing lawful water uses or existing licences. A court should thus consider interpreting section 25 by providing for compensation where an individual was unfairly burdened and was therefore denied the protection of the equality clause in section 9 of the Constitution when his unexercised water use rights were cancelled by section 32. The concept "beneficial use" currently restricts the content of the water use entitlement existing in terms of section 4 of the National Water Act 36 of 1998. The loss of the entitlement when inter alia a licence for an existing lawful water use is refused, is not protected by the payment of compensation when water is used in an unfair or disproportionate manner, because such utilisation would not be regarded to be beneficial use. It became apparent that in terms of the current water law dispensation in South Africa, the possibility of compensation for an amendment of a water use licence and the refusal of a licence for an existing lawful water use implies that a water use entitlement is a right in property. The fact that section 22(7) of the National Water Act states that the amount of the compensation must be determined in accordance with section 25(3) of the Constitution implies that the legislature also recognises that a water use entitlement is constitutional property. Section 22(7) of the National Water Act underlines the basic premises of the National Water Act by subjecting the amount of the compensation that is payable to the same limitations that restrict the entitlement to use the water. The stipulations of section 22(7) draw the attention to the fact that the exercise of both existing lawful water uses and water use licences as rights in property is subject to basic principles of the National Water Act such as the Reserve and the concepts "public trusteeship" and "beneficial use" of the water resources. The fact that compensation is only payable when there has been severe prejudice to the economic viability of an undertaking implies that water use entitlements have to be exercised at the time of the application for the compensation to be payable. The concept "beneficial use" – in the sense that a water use must not be wasteful or polluting and in the sense that only water use entitlements that are being exercised are protected – thus restricts the water use entitlement as a property right. During the research, American and Australian water law reform and their interpretation of their property clauses were compared to water law reform in South Africa and the South African property clause. Furthermore, Australian policy to encourage more beneficial water use by the trade in water entitlements or allocations, was also discussed. South Africans will likely in future be encouraged to trade in water use entitlements or allocations. The objective with allowing the trade in water use entitlements or allocations is to encourage people to rather use water for uses with a high value instead of uses with a lower value. In this way the concept "beneficial use" may be broadened to include water allocation or entitlement trading. However, it was argued that a disproportionate impact on third parties would mean that water allocation or entitlement trading would in some cases not be regarded as beneficial use anymore. / Thesis (LL.D.)--North-West University, Potchefstroom Campus, 2011. Beneficial use Public trusteeship Custodianship Water law reform Right of access to sufficient water Water allocation National Water Act 36 of 1998 Equality Section 9 Constitution of 1996 Section 25 Constitution of 1996 Section 27(1) Constitution of 1996 Section 195 Constitution of 1996 Res omnium communes Water use rights Water use entitlement Water allocation or entitlement trading Statutory property Deprivation Expropriation Constructive expropriation Acquisition American public trust doctrine Australian National Water Initiative Voordelige gebruik Openbare trusteeskap Rentmeesterskap Waterreghervorming Reg van toegang tot voldoende water Watertoekennings Gelykheid Nasionale Waterwet 36 van 1998 Artikel 9 Grondwet van 1996 Artikel 25 Grondwet van 1996 Artikel 27(1) Grondwet van 1996 Artikel 195 Grondwet van 1996 Watergebruiksregte Watergebruiksaanspraak Statutêre eiendom Ontneming Onteiening Konstruktiewe onteiening Verkryging Amerikaanse leestuk van die public trust Australiese National Water Initiative
115	The concept "beneficial use" in South African water law reform / by Maria Magdalena van der Walt Van der Walt, Maria Magdalena January 2011 (has links) The concept "beneficial use" plays a pivotal role in South African water law reform. It forms the foundation of the mechanism to make water use rights available for the reform of the allocation of water use entitlements. The mechanism involves that water use rights that were unexercised in the two years before the promulgation of the National Water Act 36 of 1998 are not defined as existing lawful water uses. Where the concept "beneficial use" is utilised to cancel unexercised water use rights, it can cause potential hardship. Some people whose rights have been cancelled believe that they should be able to rely on the property clause in section 25 of the Constitution of 1996 to either have the legislation declared unconstitutional or to demand compensation. Section 25 of the Constitution of 1996 prohibits the arbitrary deprivation of property and states that property may only be expropriated for a public purpose or in the public interest, subject to compensation. Section 25(4) states, however, that the public interest includes the nation's commitment to land reform and to reforms to bring about equitable access to all South Africa's natural resources. It is clear from this that reforms to bring about access to water are allowed by the property clause. One of the main questions discussed in this thesis was whether section 32 of the National Water Act 36 of 1998 that made more water available for distribution for reform purposes by cancelling unexercised water user rights, leads to an arbitrary deprivation or an expropriation of property. It should be noted that section 32 of the National Water Act did not constitute an arbitrary deprivation of property, as sufficient reason exists for water law reform. A possible constitutional challenge based on the lack of due process of law because of the retrospective operation of the section may possibly be averted because of the existence of section 33 of the National Water Act. Section 33 of the Act mitigates hardship by allowing unexercised water uses to be declared existing lawful water uses in certain circumstances where a good reason for the non–exercise of the water use right existed. Even in cases where section 33 does not prevent section 32 from being regarded as an arbitrary deprivation of property because there still was not a proper procedure, the government will probably be able to show that the limitation in section 32 is, in terms of section 36(1) of the Constitution of 1996, reasonable and justifiable in an open and democratic society. Despite the fact that section 25(1) prohibits arbitrary deprivations, it does not prohibit the government from regulating competing rights to use water even though some people may be negatively affected by the regulation. Because the Minister merely acts as public trustee of the nation's water resources on behalf of the national government in terms section 3(1) of the National Water Act, it cannot be claimed that the government acquired the cancelled water use rights. A claim that compensation should be paid for an expropriation of property will therefore not succeed. Compensation is only payable in terms of section 22(6) and section 22(7) of the National Water Act 36 of 1998 for a loss of existing water entitlements, such as existing lawful water uses or existing licences. A court should thus consider interpreting section 25 by providing for compensation where an individual was unfairly burdened and was therefore denied the protection of the equality clause in section 9 of the Constitution when his unexercised water use rights were cancelled by section 32. The concept "beneficial use" currently restricts the content of the water use entitlement existing in terms of section 4 of the National Water Act 36 of 1998. The loss of the entitlement when inter alia a licence for an existing lawful water use is refused, is not protected by the payment of compensation when water is used in an unfair or disproportionate manner, because such utilisation would not be regarded to be beneficial use. It became apparent that in terms of the current water law dispensation in South Africa, the possibility of compensation for an amendment of a water use licence and the refusal of a licence for an existing lawful water use implies that a water use entitlement is a right in property. The fact that section 22(7) of the National Water Act states that the amount of the compensation must be determined in accordance with section 25(3) of the Constitution implies that the legislature also recognises that a water use entitlement is constitutional property. Section 22(7) of the National Water Act underlines the basic premises of the National Water Act by subjecting the amount of the compensation that is payable to the same limitations that restrict the entitlement to use the water. The stipulations of section 22(7) draw the attention to the fact that the exercise of both existing lawful water uses and water use licences as rights in property is subject to basic principles of the National Water Act such as the Reserve and the concepts "public trusteeship" and "beneficial use" of the water resources. The fact that compensation is only payable when there has been severe prejudice to the economic viability of an undertaking implies that water use entitlements have to be exercised at the time of the application for the compensation to be payable. The concept "beneficial use" – in the sense that a water use must not be wasteful or polluting and in the sense that only water use entitlements that are being exercised are protected – thus restricts the water use entitlement as a property right. During the research, American and Australian water law reform and their interpretation of their property clauses were compared to water law reform in South Africa and the South African property clause. Furthermore, Australian policy to encourage more beneficial water use by the trade in water entitlements or allocations, was also discussed. South Africans will likely in future be encouraged to trade in water use entitlements or allocations. The objective with allowing the trade in water use entitlements or allocations is to encourage people to rather use water for uses with a high value instead of uses with a lower value. In this way the concept "beneficial use" may be broadened to include water allocation or entitlement trading. However, it was argued that a disproportionate impact on third parties would mean that water allocation or entitlement trading would in some cases not be regarded as beneficial use anymore. / Thesis (LL.D.)--North-West University, Potchefstroom Campus, 2011. Beneficial use Public trusteeship Custodianship Water law reform Right of access to sufficient water Water allocation National Water Act 36 of 1998 Equality Section 9 Constitution of 1996 Section 25 Constitution of 1996 Section 27(1) Constitution of 1996 Section 195 Constitution of 1996 Res omnium communes Water use rights Water use entitlement Water allocation or entitlement trading Statutory property Deprivation Expropriation Constructive expropriation Acquisition American public trust doctrine Australian National Water Initiative Voordelige gebruik Openbare trusteeskap Rentmeesterskap Waterreghervorming Reg van toegang tot voldoende water Watertoekennings Gelykheid Nasionale Waterwet 36 van 1998 Artikel 9 Grondwet van 1996 Artikel 25 Grondwet van 1996 Artikel 27(1) Grondwet van 1996 Artikel 195 Grondwet van 1996 Watergebruiksregte Watergebruiksaanspraak Statutêre eiendom Ontneming Onteiening Konstruktiewe onteiening Verkryging Amerikaanse leestuk van die public trust Australiese National Water Initiative
116	Partner satisfaction and renewal likelihood in consumer supported agriculture (CSA) : a case study of The Equiterre CSA network Achuo, George January 2003 (has links) No description available. Organic farming -- Québec (Province).
117	Partner satisfaction and renewal likelihood in consumer supported agriculture (CSA) : a case study of The Equiterre CSA network Achuo, George January 2003 (has links) No description available. Organic farming -- Québec (Province).
118	Birds, bats and arthropods in tropical agroforestry landscapes: Functional diversity, multitrophic interactions and crop yield Maas, Bea 20 November 2013 (has links) No description available. 630 birds bats arthropods multitrophic interactions agroforestry tropical landscape forest margin landscape functional diversity crop yield exclosure experiments experimental exclusion arthropod suppression avian predation ecosystem services mist netting point counts artificial plasticine caterpillar dummy experiment biological control monitoring mapping Lemon-bellied White-eye Grosbeak Starling Zosterops chloris Scissiostrum dubium Theobroma cacao cacao agroforestry cacao diseases cacao harvest cacao pests flying vertebrates aerial insectivores volant vertebrates logging breeding colony flower herbivory mesopredator release predatory insects ants spiders aphids Lepidoptera Coleoptera Lepidopteran larvae sustainable agriculture sustainable agroforestry management implications management recommendations applied managament extensive land use management landscape management conservation biodiversity-friendly dbh distance to forest forest proximity habitat conversion herbivory Indonesia insectivorous bats insectivorous birds invertebrates Central Sulawesi Napu valley leaf gleaning leaf herbivory pests insects phytophagous insects plant productivity remnant forest trees shade tree managament South-east Asia Paleotropics tropical landscape tree height landscape gradient local shade management Cacao Pod Borer Cherelle Wilt fruit abortion Helopeltis sulawesi deforestation habitat fragmentation land use intensification forest margin species critical decline predation experiment species-specific functions Southeast Asia biodiversity conservation mesopredators food security human welfare human well-being poverty alleviation poverty reduction smallholder cacao smallholder plantation cacao farmers sustainable cacao management landscape perspective landscape scale large scale field experiment long term field experiment human wellbeing economic importance economic value valuation ecosystem services landscape matrix yield quality yield quantity fruit productivity species identity species diversity species richness ecosystem functioning pesticide use chemical compounds complex food web tritrophic interactions wildlife-friendly rural livelihoods endangered bird species endangered bat species endemic endemic birds endemic bats beneficial impact IUCN Lore Lindu National Park bioindicator indicator species forest margin agricultural habitat agroforestry systems population density predation activity species activity cacao flower cacao pod Orthoptera linear mixed effect models Tukey Post Hoc Test AICc model selection generalized least squares restricted maximum likelihood model simplification species richness estimator species accumulation linear mixed-effects models Likelihood Ratio Test Maximum Likelihood nocturnal insects diurnal arthropods nocturnal arthropods diurnal insects landscape context Land- und Forstwirtschaft (PPN621302791)

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