Šiame magistro baigiamajame darbe nagrinėjama tema „Tarifinio prekių klasifikavimo įtaka antidempingo muitų surinkimui“. Darbo tikslas – išanalizuoti tarifinio klasifikavimo taisykles ir principus bei jų taikymą praktikoje, siekiant atskleisti galimus antidempingo muitų netaikymo atvejus Lietuvos muitinėje. Darbo tikslas nurodo bendrą magistrinio darbo kryptį bei orientuojasi į problemos analizę teorine ir taikomąja prasme. Todėl darbe į tarifinio prekių klasifikavimo ir antidempingo muitų nustatymo vertinimą sritį žvelgiu per muitinės kontrolės prizmę. / The topic "Influence of the tariff goods classification for the collection of anti-dumping customs duties" is presented in this Master's concluding thesis. The goal of the work is to analyze the rules and principles of the tariff classification and their application in practice in order to disclose the possible non-application cases of anti-dumping customs duties in the Customs Department of Lithuania. The goal of the work indicates the general trend of the Master's work and is orientated towards the analysis of this problem in terms of theoretical and application aspects. Therefore, I am looking at the assessing sphere of the tariff goods classification and determination of anti-dumping customs duties through the control of the Customs Duties.

The treatment of life insurance policies in deceased estates and the effect thereof on marriages in community of property is the cause of various problems for executors. In terms of section 3(3) of the Estate Duty Act 45 of 1955 life insurance policies are deemed to be assets of the deceased. Consequently life insurance policies are reflected in the estate duty addendum of the deceased estate. Life insurance policies however are not always reflected in the liquidation account of the deceased estate as assets, notwithstanding the fact that life insurance policies are deemed to be assets for estate duty purposes. In this regard a distinction should be made between two situations: firstly where life insurance policies are reflected in the liquidation account of the insured estate and secondly where life insurance policies are not reflected in the liquidation account of the insured. For spouses married in community of property this creates a problem especially when you keep in mind that life insurance policies are in many instances a person's biggest monetary asset. When life insurance policies are reflected in the liquidation account of the insured, the surviving spouse has a claim on half of the policy proceeds. When life insurance policies are not reflected in the liquidation account of the insured, the surviving spouse has no claim on the policy proceeds. The problem that arises in this regard is that there is no certainty as to what extent life insurance policies should be included in the calculation of estate duty, and how these policies must be reflected in the estate of the deceased. This uncertainty has been perpetuated by courts. This research will illustrate how the courts came to different conclusions where the facts were more or less similar. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2010.

Research problem This research revolved around the problem: Which management strategies could be formulated and used in the caring role of the principal with regard to the educators? Research aims Arising from the problem, the aim of the research was firstly to describe the nature and determinants of the caring role of the principal with regard to the educator. Secondly, to determine empirically to which extent school principals fulfil their caring role with regard to educators in primary schools of the North–West Province. Finally the aim was to develop management strategies in order to optimise the caring role of the principal. To address the aim of the research, a comprehensive literature review was undertaken, followed by an empirical investigation. Research methodology In the empirical investigation, quantitative methodology was used in the format of survey research, which is embedded in the post positivist paradigm. The instrument used for data collection was a postal questionnaire, based on the literature review. The validity and reliability of the instrument was determined. Collected data was analysed by means of different statistical techniques, these techniques included frequency analysis, t–tests, ANOVA's, post hoc t–tests and paired t–tests. In the discussion of the results descriptive and inferential statistics were used. Development of management strategies The results of the literature review as well as the empirical investigation were taken into account during the development of the management strategy. Separate management strategies were developed in addressing the three main determinants of the caring role, as identified in the literature review. In the management strategies, the identified problems were focussed in specific aims, which were then addressed by action steps. The success of the strategy were then determined with specific evaluation measures. Main findings Finding with regard to the expansion of the theory That the caring role of the principal establishes a managerial leadership approach within the human capital theory, where the principal cares in a self–sacrificing way about the well–being of the educator in the school as organisation. Finding with regard to the improvement of caring practice That the levels of emotional intelligence of principals need to be developed and that emotional intelligence should be taken into account during the selection process with the aim of appointment of school principals. Finding with regard to optimising the caring relationship between the principal and the educator That educators want principals to cross the professional line to a greater extent towards a more personal (work–) relationship with them. Recommendations Finally the recommendation is when new principals are appointed, apart from the usual interviews, psychological evaluations by qualified industrial psychologists should also be used. With regard to current principals, the recommendation is that they use self–evaluation questionnaires which should be filled in by both themselves and the educators. From the results of these evaluations, actions such as further psychological interventions or attending development opportunities can follow. / Thesis (Ph.D. (Education Management))--North-West University, Potchefstroom Campus, 2011.

Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 million. Statistics show that only a small percentage of estates in South Africa is taxable. Furthermore, many estate owners – particularly those whose estates are liable for estate duty – have the financial means to afford estate planning services to reduce estate duty. This reality has the effect that estate duty is paid by a very insignificant number of estates. Similar to estate duty, capital gains tax has the tax incentive of constituting vertical equity – creating the outcome that taxpayers with greater capability to pay taxes should be taxed more severely. Capital gains tax is also a tax payable (among other instances) at the death of an estate owner. This gives rise to double taxation. Further matters that need to be considered are constitutional justification of estate duty and the question whether the categories of current taxable estates correlate with the taxable estates envisaged by the legislator in 1955. In amending fiscal policy, it is useful to consider international trends. In countries such as Australia, New Zealand and Canada estate duty has been abolished. This phenomenon demonstrates that estate duty is not an essential element of a tax system. The aim of this study is to investigate the contribution of the abolishment of estate duty to South African tax law. / Thesis (LL.M.)--North-West University, Potchefstroom Campus, 2011.

The treatment of life insurance policies in deceased estates and the effect thereof on marriages in community of property is the cause of various problems for executors. In terms of section 3(3) of the Estate Duty Act 45 of 1955 life insurance policies are deemed to be assets of the deceased. Consequently life insurance policies are reflected in the estate duty addendum of the deceased estate. Life insurance policies however are not always reflected in the liquidation account of the deceased estate as assets, notwithstanding the fact that life insurance policies are deemed to be assets for estate duty purposes. In this regard a distinction should be made between two situations: firstly where life insurance policies are reflected in the liquidation account of the insured estate and secondly where life insurance policies are not reflected in the liquidation account of the insured. For spouses married in community of property this creates a problem especially when you keep in mind that life insurance policies are in many instances a person's biggest monetary asset. When life insurance policies are reflected in the liquidation account of the insured, the surviving spouse has a claim on half of the policy proceeds. When life insurance policies are not reflected in the liquidation account of the insured, the surviving spouse has no claim on the policy proceeds. The problem that arises in this regard is that there is no certainty as to what extent life insurance policies should be included in the calculation of estate duty, and how these policies must be reflected in the estate of the deceased. This uncertainty has been perpetuated by courts. This research will illustrate how the courts came to different conclusions where the facts were more or less similar. / Thesis (LL.M. (Estate Law))--North-West University, Potchefstroom Campus, 2010.

Research problem This research revolved around the problem: Which management strategies could be formulated and used in the caring role of the principal with regard to the educators? Research aims Arising from the problem, the aim of the research was firstly to describe the nature and determinants of the caring role of the principal with regard to the educator. Secondly, to determine empirically to which extent school principals fulfil their caring role with regard to educators in primary schools of the North–West Province. Finally the aim was to develop management strategies in order to optimise the caring role of the principal. To address the aim of the research, a comprehensive literature review was undertaken, followed by an empirical investigation. Research methodology In the empirical investigation, quantitative methodology was used in the format of survey research, which is embedded in the post positivist paradigm. The instrument used for data collection was a postal questionnaire, based on the literature review. The validity and reliability of the instrument was determined. Collected data was analysed by means of different statistical techniques, these techniques included frequency analysis, t–tests, ANOVA's, post hoc t–tests and paired t–tests. In the discussion of the results descriptive and inferential statistics were used. Development of management strategies The results of the literature review as well as the empirical investigation were taken into account during the development of the management strategy. Separate management strategies were developed in addressing the three main determinants of the caring role, as identified in the literature review. In the management strategies, the identified problems were focussed in specific aims, which were then addressed by action steps. The success of the strategy were then determined with specific evaluation measures. Main findings Finding with regard to the expansion of the theory That the caring role of the principal establishes a managerial leadership approach within the human capital theory, where the principal cares in a self–sacrificing way about the well–being of the educator in the school as organisation. Finding with regard to the improvement of caring practice That the levels of emotional intelligence of principals need to be developed and that emotional intelligence should be taken into account during the selection process with the aim of appointment of school principals. Finding with regard to optimising the caring relationship between the principal and the educator That educators want principals to cross the professional line to a greater extent towards a more personal (work–) relationship with them. Recommendations Finally the recommendation is when new principals are appointed, apart from the usual interviews, psychological evaluations by qualified industrial psychologists should also be used. With regard to current principals, the recommendation is that they use self–evaluation questionnaires which should be filled in by both themselves and the educators. From the results of these evaluations, actions such as further psychological interventions or attending development opportunities can follow. / Thesis (Ph.D. (Education Management))--North-West University, Potchefstroom Campus, 2011.

Estate duty in South Africa is levied in terms of the Estate Duty Act since 1955. Estate duty is currently calculated at a flat rate of 20% on the amount of which the net worth of an estate exceeds a primary rebate of R3,5 million. Statistics show that only a small percentage of estates in South Africa is taxable. Furthermore, many estate owners – particularly those whose estates are liable for estate duty – have the financial means to afford estate planning services to reduce estate duty. This reality has the effect that estate duty is paid by a very insignificant number of estates. Similar to estate duty, capital gains tax has the tax incentive of constituting vertical equity – creating the outcome that taxpayers with greater capability to pay taxes should be taxed more severely. Capital gains tax is also a tax payable (among other instances) at the death of an estate owner. This gives rise to double taxation. Further matters that need to be considered are constitutional justification of estate duty and the question whether the categories of current taxable estates correlate with the taxable estates envisaged by the legislator in 1955. In amending fiscal policy, it is useful to consider international trends. In countries such as Australia, New Zealand and Canada estate duty has been abolished. This phenomenon demonstrates that estate duty is not an essential element of a tax system. The aim of this study is to investigate the contribution of the abolishment of estate duty to South African tax law. / Thesis (LL.M.)--North-West University, Potchefstroom Campus, 2011.

This summary gives the theme of this final Master thesis, goal and objectives, methods, structure, findings. The theme „Tariffic goods classification and anti-dumping duty“ is analyzed in this final Master thesis. The goal of this thesis is to analyze the theoretical and legal application foundations of anti-dumping measures, the rules and principles for classifying goods and display the potential cases of classifying goods incorrectly, seeking to bypass duty of anti-dumping. To reach the goals the main objectives were stated: 1. To analyze the literature about theoretical and legal foundations of application of anti-dumping duty as means of security for trade; 2. To overview rules and principles of tariffical classification; 3. To provide the possible cases of bypassing duty of anti-dumping when classifying goods incorrectly; 4. To give suggestions how to reduce possible cases of bypassing duty of anti-dumping because of incorrect declaration of the code of goods. These methods had the significance to implement the objectives of the particular thesis: the analysis of the sources of literature and documents, methods or linguistic and logical analysis. The thesis consists of introduction, part of enunciation, which consists of 3 parts, inferences and suggestions, summary (in Lithuanian and in English) and references. In the first section of the thesis reasons and outcomes in economic sense are discussed, statistics of application of anti-dumping duty is briefly overviewed... [to full text]

The use of short columns, higher carrier gas velocity and fast temperature programs in Comprehensive Two-Dimensional Gas Chromatography coupled to Time-of- Flight Mass Spectrometry (GC x GC/TOFMS) technique is expected to increase the speed of analysis up to several orders of magnitude when compared to conventional gas chromatography (GC) or gas chromatography/mass spectrometry (GC/MS). A systematic evaluation of the GC x GC/TOFMS configuration for high-speed applications has received little attention in the literature. The feasibility of High Speed Comprehensive Two-Dimensional Gas Chromatography coupled to Mass Spectrometry (High speed GC x GC/MS) for complex mixtures has been investigated in this thesis. A particular focus was placed on comparing conventional scanning quadrupole mass spectrometry (qMS) with a newly available non-scanning time-of-flight instruments (TOFMS). Experiments were carried out using GC/qMS, GC x GC/qMS, GC/TOFMS and GC x GC/TOFMS both in normal (slow) and fast temperature rates coupled with high frequency modulation in GC x GC. Initially a complex mixture consists of 24 semivolatile compounds was used as the analyte for the above purpose. In the initial experiments parameters like acquisition rate and duty cycle for qMS were determined to evaluate the effectiveness of the instrument for fast analysis. The practical duty cycle value obtained for the qMS was only about 18 % for single ion and one compound at a dwell time of 10 ms in SIM mode. In both high-speed GC/qMS and high-speed GC x GC/qMS techniques only about 40 % of the components in the complex mixture were found to be well separated. The acquisition rate of scanning instruments like qMS is incompatible for fast eluting peaks in high speed GC. TOFMS that has an acquisition rate of several hundred spectra per second offer the potential to define the fast GC peaks accurately. The high quality spectra from TOFMS also enable deconvolution of coeluting peaks in the complex mixtures. The advantage of the automated spectral deconvolution is demonstrated for the identification of the coeluting peaks in the complex mixtures. Coelution of peaks is also observed with highspeed GC/TOFMS technique. The high-speed GC x GC/TOFMS was also tested with two different analyte system ??? A pesticide mixture and platformate (an aromatic mixture) to evaluate the suitability for high-speed analysis of complex mixtures. A poor resolution was observed for the pesticide mixture in the two-dimensional plane and it appeared, as there was nearly no orthogonal separation in the second dimension. The platformate mixture displayed a better two-dimensional separation. Chromatographic peak resolution is not really a primary requirement for locating and identifying the coeluting compounds in high-speed GC x GC/TOFMS technique. However, it was observed that the high-speed GC x GC/TOFMS too faced problem to unscramble the mass spectra of those compounds with similar structure and sharing the same unique masses.

Este trabalho versa sobre a hipótese de reparação civil por abandono afetivo que decorre da infração ao dever de cuidado do idoso. Analisa-se a tutela dos direitos dos idosos no ordenamento jurídico brasileiro através de um retrospecto legal com sutil referência ao contexto histórico mundial e ao Direito Comparado. Contextualiza-se a interpretação dos direitos dos idosos em face do fundamento do Direito pátrio na dignidade da pessoa humana a partir da Constituição Federal de 1988 e a transposição desta no Direito Civil e no Direito de Família. Adiante é apreciado o abandono afetivo, seu conceito e expansão pela a adoção do modelo atual eudemonista da família que importou na inclusão do dever de cuidado como elemento do afeto. A seguir o cuidado é abordado enquanto infração ao dever que dele decorre para identificação da conduta omissiva. Por fim, é explorado o instituto da responsabilidade civil, através do estudo de cada um dos seus requisitos, para conclusão quanto ao cabimento do dever de reparação pela constatação da ocorrência do ato ilícito de infração ao dever de cuidado que implica abandono afetivo em razão do dano que dele resulta e da extensão deste, isto valorado no caso concreto. / This paper deals with the hypothesis of civil reparation for affective abandonment of the elderly that results from the violation of the duty of care of the elderly. It analyzes the protection of the rights of the elderly in the Brazilian legal system through a legal retrospect with subtle reference to the world historical context and Comparative Law. The interpretation of the rights of the elderly in the face of the foundation of the patrimony right in the dignity of the human being is contextualized from the Federal Constitution of 1988 and the transposition of this one in the Civil Law and in the Right of Family. Above, affection abandonment, its concept and its expansion are appreciated by the adoption of the current eudemonist model of the family that has imported the inclusion of the duty of care as an element of affection. Care is then approached as an infraction of the duty derived from it to identify the omissive conduct. Finally, the institute of civil responsibility is explored, through the study of each one of its requirements, to conclude on the compliance of the duty to make reparation for the finding of the occurrence of the illicit act of infraction to the duty of care that implies affective abandonment due to the damage that results from it and the extent of it, that is valued in the concrete case.