Le droit du patrimoine culturel congolais est un droit récent en raison du jeune âge de ses outils juridiques. En effet, ce droit s’est largement inspiré du système français à travers l’application, au Congo, de la législation française avant l’indépendance. Instituée dans un contexte historique particulier, la conception congolaise du patrimoine est une émanation des administrateurs coloniaux et missionnaires français. Cette conception est essentiellement basée sur l’adoption des valeurs culturelles françaises car la France en tant que métropole a institué l’application de sa législation dans les colonies. Cependant, cette application n’a pas été suivie d’effet au Congo en raison de l’absence du patrimoine au sens occidental. Avec l’indépendance en 1960, la nouvelle élite congolaise, issue des écoles françaises, a opté pour un mimétisme juridique et institutionnel. Les premiers textes à illustrer ce mimétisme ont été la loi 32/65 du 12 août 1965 donnant à l’Etat la possibilité de créer des organismes tendant au développement de la culture et des arts et le décret 68-45 du 19 février 1968 fixant les modalités d’application de la loi 32/65 du 12 août 1965. Ce mimétisme a révélé des lacunes en raison de la non prise en compte des réalités socio-culturelles congolaises. Dès lors, on a assisté, à la fin des années 1970, à une tentative d’élargissement de la conception du patrimoine avec la prise en compte de la conception traditionnelle à travers notamment l’affirmation de l’identité culturelle congolais. De nos jours, le Congo marque un grand intérêt à la protection du patrimoine par les politiques de développement culturel et par l’adoption deux textes majeurs : la loi n°8-2010 du 26 juillet 2010 portant protection du patrimoine national culturel et naturel et la loi de n°9-2010 du 26 juillet 2010 portant orientation de la politique culturelle au Congo. Une démarche supplémentaire qui illustre la marche vers la protection du patrimoine culturel bien que celle-ci soit encore embryonnaire et présente beaucoup d’insuffisances. Cependant, il convient de noter que la protection du patrimoine culturel connaît beaucoup de difficultés, lesquelles sont liées aux ressources humaines aux ressources financières. C’est pourquoi ce travail propose des mesures et initiatives en faveur d’une protection et d’une gestion efficaces du patrimoine culturel au Congo. / Congolese cultural heritage law is recent due to the young age of legal tools. In fact, this law that is inspired by French law because of cultural assimilation from French colonization. Instituted in a particular historical context, current conception of cultural heritage in Congo has been an emanation of colonial administrators and missionaries. This conception is essentially based in French cultural values. As a metropolis, France instituted the application of its laws in the colonies. An application not followed of actions because of the lack of heritage in the western understanding in Congo. When Congo got its independency in 1960, new Congolese elite graduated in French schools opted for a legal and institutional imitation to rule the State but also to protect cultural heritage. Consequently, first laws that illustrate this imitation are the Law 32/65 of August 12th 1968 providing the state with the possibility to create organs to develop culture and arts and the Decree 68-45 of February 19th 1968 fixing the operation procedures of the Law32/65 of August 12th 1968. This imitation revealed gaps because Congolese social and cultural conditions have not been taken into account. Therefore at the end of the 1970’s, there has been an attempt to come back to the traditional conception of cultural heritage, with for example the affirmation of Congolese cultural heritage. Congo still emphasizes this interest for the protection of cultural heritage by cultural development policies and adoption of two laws: the Law N°8-2010 of July 26th 2010 on the protection of national cultural and natural heritage and the Law N°09-2010 of July 26th 2010on the orientation of cultural policy in Congo. This is an additional walk towards the protection of cultural heritage, although this is still embryonic and very insufficient. However, it must be stressed that protection of cultural heritage encounters many difficulties linked to human and financial resources. This is why this work proposes some measures and initiatives in favor of an effective protection and management of Congolese cultural heritage.

Managing employee engagement is critical to the success of an organization, but 85% of managers struggle with engaging employees. The purpose of this single-case study was to explore effective communication strategies within an organization and determine how managers used these strategies to increase employee engagement, productivity, and organizational effectiveness. Data were collected from organizational documents, observations, and semistructured interviews with 6 managers of a corporation located in the midwestern United States. All participants were working full-time for at least 3 years, had a managerial title, and were responsible for departmental communication. Moustakas's modified van Kaam method was used for data analysis. Communication theory provided the conceptual framework for the study. Three themes that emerged from the participants' interviews, observations, and data analysis were coaching employees, motivation, and consistency in communication. The findings of this study may impact positive social change by improving the organizational competitive environment through engagement in the community and society. The implications for positive social change include the potential for managers with direct reports to improve their understanding of the causes of engagement and disengagement, internal communication strategies that cause disengagement, and the benefits of implementing engagement strategies. The results of this study may provide managers with knowledge about employee engagement strategies used to improve productivity and organizational effectiveness within the industry. Community relationships could also improve as a result of effective communication.

2011-uosius metus Europos Komisija paskelbė Savanorystės metais. Savanorystė jau tapo tarptautiniu reiškiniu, kurio nauda pastebima ne tik visuomenės ir nevyriausybinių organizacijų, bet ir paties žmogaus besiimančio šios veiklos asmenybės tobulėjimui. Europos savanorių centras išleido manifestą, kuriuo skelbiama apie savanorystės svarbą bei siūlomi konkretūs veiksmai, kuriais remiantis būtų ugdoma savanorišką veiklą šalyje gerbianti visuomenė. Taip pat šį rudenį Lietuvos Prezidentė nutarė steigti darbo grupę, kuri siūlys savanorystės problemų sprendimus. Tai yra aktuali šiomis dienomis nagrinėjama tema, kurios efektyvinimui didinti jau yra imamasi įvairiausių priemonių (pvz.:. dažniausiai žiniasklaidoje minimas rengiamas savanoriškos veiklos įstatymo projektas ar vykdomos įvairios savanorystę paremti programos). Tyrimo objektas – nevyriausybinių organizacijų savanorių pasitelkimo galimybių plėtra. Tyrimo tikslas - ištyrus savanoriško darbo paplitimo tendencijas Lietuvoje ir Belgijoje pateikti vadybos gerąją praktika grįstas organizacines priemones motyvuojančias Lietuvos gyventojus tapti savanoriais. Tyrimo uždaviniai: 1. Apžvelgti nevyriausybinių organizacijų veiklos aplinką, nustatyti teorines prielaidas pasitelkti savanorius NVO veikloje; 2. Nustatyti ir ištirti organizacijų požymių rinkinį, kuriam esant savanorystė gali būti plėtojama geriausiu būdu. Nustatyti, kaip nevyriausybinių organizacijų žinomumas ir aktyvumas daro įtaką savanorių pritraukimui. 3. Nustatyti... [toliau žr. visą tekstą] / The European Commission declared 2011 as the year of volunteering. Volunteering is a common and international phenomena and it is useful for the society, nongovernmental organizations and development of persons undertaking these activities. The European volunteering centre issued a manifesto stressing the importance of volunteering and offering specific actions on developing the society that respects volunteers. Moreover, in this autumn the Lithuanian President ordered to constitute a work group that would find the solutions on volunteering problems. It is a relevant topic, and in order to enhance effectiveness, various methods are undertaking: e.g. the draft law on volunteering activities and programs on volunteering support. Research object development of volunteering capacities in nongovernmental organizations. Research purpose – after analysis of volunteering tendencies in Lithuania and Belgium, suggest some good-practice management organization measures on motivating Lithuanian residents to volunteer. Research objectives: 1. To overview the environment of NGO activities, to establish the theoretic presumptions on the use on volunteers in NGO performance; 2. To indicate and analyze the organizational features for the most effective use of volunteering and establish the effect of visibility of organization on attracting volunteers. 3. To establish the effect of motivation methods for development of volunteering. 4. To construct the organizational measures on... [to full text]

Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their domestic legislation. For that reason, all income that is earned by that person, irrespective of the jurisdiction it is earned in, will be subject to tax in both countries. In order to resolve these conflicts, the Organisation for Economic Cooperation and Development’s (“OECD’s”) Model Tax Convention contains a tie breaker clause which states that a non-individual shall be deemed to be a resident only of the State in which the ‘place of effective management’ is situated. It was found that although there were conflicting views, the expression ‘place of effective management’ was mainly determined with reference to the place where real management actually makes decisions on key business affairs of the company. Based on the following reasons it was concluded that using ‘place of effective management’ as a tie breaker rule was ineffective. • With improved communication technology and increased mobility of top level management, it makes it very difficult to pinpoint a single location where the ‘place of effective management’ is positioned; • Changes to the generic managerial structures seen in the past, makes it increasingly complex to determine where the ‘place of effective management’ is situated; and • There is no universal interpretation of the term ‘place of effective management’ within the international arena. Against the backdrop that each option for determining the ‘place of effective management, analysed in Chapter 4 had its own flaws, it is almost impossible to determine a company’s residency based on a single test. It was therefore, recommended that the tie breaker rule consist of a hierarchy of the following tests. 1. Deemed to be resident of the country in which place of effective management is situated, as defined by SARS’ interpretation. 2. Deemed to be a resident of the country in which its economic nexus is the strongest. 3. Conflict to be resolved by mutual agreement between the two Contracting States. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Magister Educationis - MEd / After seventeen years since the apartheid education system was abolished in Namibia, the education system remains stagnant. The government has been spending big budgets on Education. The Ministry of Education introduced various educational policies and innovations aimed to change the Education system. Yet, the quality of education remains poor. Although there are seemingly various reasons why the quality of education system is poor, education policies are not implemented effectively to bring about the desired quality of education and the desired quality of education and continuous improvement of schools. There is a lack of commitment and culture of learning, which are said to be the preconditions for educational change. And practitioners seem to lack the urgency required to implement policies. Notwithstanding this, there seem to be another reason why policies are not implemented effectively in schools. This research study argues that professional preparation of principals to implement educational policies is done intensively and rigorously. Hence, such professional preparedness of the school leaders is not impacting effectively on their leadership and management in schools. / South Africa

The diploma thesis deals with automated measurement of humidity and CO2 concentration inside buildings. Results of this measurement form the input parameters for the effective management of technologies reducing the energy performance of buildings. In the introduction, the issue of indoor air quality of buildings and indicators characterizing this quality are approached. The technical part of the thesis consists of making a measuring device which contains two prototype sensors provided by Teco Inc. with online access to measured data. The measurement of relative humidity, CO2 concentration and temperature in the interior of the building with the made device is compared with commercially available devices for measuring selected parameters. For unambiguous interpretation of online data, the virtual machine with an online database is configured for the created measuring device. The possibilities of using the prepared measuring device to achieve a reduction in the energy performance of buildings are discussed in the final part.

Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic economies. In South Africa, recent economic liberalisation and associated relaxation of exchange controls have created increasing exposure to global competition, risk of capital flight and potential threat to the tax base. Heeding OECD recommendations intended to counter negative tax implications for domestic economies and curb harmful tax practices, South Africa introduced controlled foreign company provisions initially in 1997, followed by comprehensive legislation in 2001. Appropriateness of South Africa’s CFC regulations as domestic anti-avoidance measures is assessed in this study for their relevance in the international fiscal arena, highlighting key divergences, shortcomings and anomalies in the South African regulations compared with OECD recommendations, and with regulatory measures in the United Kingdom (jurisdictional-entity approach) and the United States (transactional approach), these two examplars offering paradigms of the most important CFC regulatory approaches currently in force. The primary materials investigated in the study are the statutes which constitute the taxation laws, read in conjunction with auxiliary, quasi-statutory advisory and explanatory documentation issued by the respective regulatory authorities, along with test cases that established legal precedent on points of ambiguity in taxation law. A key finding in the literature review is the relative dearth of publications on current South African CFC regulations in an international comparative context. A paradigm shift is noted in United Kingdom tax policy, as it migrates towards a territorially inclined tax system in CFC regulations – more compatible with European Union (EU) requirements and propelled in large measure by EU-pressure – with a similar trend in United States tax policy, intended to rekindle expansion and growth of the United States economy through repatriation of foreign funds earned by CFCs. The study finds that it would be unrealistic to seek an absolute paradigm for reform or evolution of South African CFC regulations in either the United Kingdom or the United States, although the South African and United Kingdom CFC measures show significant affinities in their entity-based mechanisms to grant full exemption. More significant constituents of CFC regulation in one or another of the two countries do, however, prove to be generally congenial to the South African situation and offer useful pointers for ongoing reform of the South African measures. Other areas in the United Kingdom or United States CFC regulations are identified as less relevant to South African requirements, being linked to tax principles that would be excessively complicated in the South African circumstances, needlessly demanding for tax administrators and for South African shareholders, contradictory to South African tax principles, anachronistic, or not suited for the underlying global-entity approach in the South African regulations. The research provides an updated assessment of the current state of the South African CFC regulatory measures, when seen in a broader international context, and indicates areas that could be the subject of fruitful ongoing investigation. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic economies. In South Africa, recent economic liberalisation and associated relaxation of exchange controls have created increasing exposure to global competition, risk of capital flight and potential threat to the tax base. Heeding OECD recommendations intended to counter negative tax implications for domestic economies and curb harmful tax practices, South Africa introduced controlled foreign company provisions initially in 1997, followed by comprehensive legislation in 2001. Appropriateness of South Africa’s CFC regulations as domestic anti-avoidance measures is assessed in this study for their relevance in the international fiscal arena, highlighting key divergences, shortcomings and anomalies in the South African regulations compared with OECD recommendations, and with regulatory measures in the United Kingdom (jurisdictional-entity approach) and the United States (transactional approach), these two examplars offering paradigms of the most important CFC regulatory approaches currently in force. The primary materials investigated in the study are the statutes which constitute the taxation laws, read in conjunction with auxiliary, quasi-statutory advisory and explanatory documentation issued by the respective regulatory authorities, along with test cases that established legal precedent on points of ambiguity in taxation law. A key finding in the literature review is the relative dearth of publications on current South African CFC regulations in an international comparative context. A paradigm shift is noted in United Kingdom tax policy, as it migrates towards a territorially inclined tax system in CFC regulations – more compatible with European Union (EU) requirements and propelled in large measure by EU-pressure – with a similar trend in United States tax policy, intended to rekindle expansion and growth of the United States economy through repatriation of foreign funds earned by CFCs. The study finds that it would be unrealistic to seek an absolute paradigm for reform or evolution of South African CFC regulations in either the United Kingdom or the United States, although the South African and United Kingdom CFC measures show significant affinities in their entity-based mechanisms to grant full exemption. More significant constituents of CFC regulation in one or another of the two countries do, however, prove to be generally congenial to the South African situation and offer useful pointers for ongoing reform of the South African measures. Other areas in the United Kingdom or United States CFC regulations are identified as less relevant to South African requirements, being linked to tax principles that would be excessively complicated in the South African circumstances, needlessly demanding for tax administrators and for South African shareholders, contradictory to South African tax principles, anachronistic, or not suited for the underlying global-entity approach in the South African regulations. The research provides an updated assessment of the current state of the South African CFC regulatory measures, when seen in a broader international context, and indicates areas that could be the subject of fruitful ongoing investigation. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

This study sets out to address problems caused by the lack of an integrated tourism management framework that would give a strategic direction to the delivery of tourism services in the Kruger National Park (KNP). The lack of tourism management plans and capacity in protected areas can be traced back to the classic management approach that concentrates exclusively on biodiversity conservation while paying superficial attention to other equally important management elements such as tourism, community participation, financial viability and governance matters. As a result of such management deficiencies, protected areas are unable to raise sufficient revenue from their tourism business to adequately meet obligations of their conservation mandate, community expectations and maintenance of the tourism facilities. Financial problems lead to over-dependence on diminishing and inflation-eroded state subsidies, thus compromising the effective management of parks. A management approach that does not balance the elements that constitute the management function of a protected area has the potential to destroy the resource base on which the attractiveness of a protected area as a holiday destination hinges and risks alienating tourists. The practice of 'fortress conservation' with protected areas treated as distinct units from their surrounding communities is being challenged worldwide. Protected area managers are now constantly looking for management paradigms that can harmonize the fundamental functions of conserving biodiversity, delivering tourism services and ensuring financial viability whilst contributing to the socio-economic development and benefits for local people balancing conservation and socio-economic needs. This is the situation in which the KNP finds itself. The study recommends the adoption of an integrated tourism management framework based on adaptive tourism management principles to enable the Park to cope with continuous uncertainties, conflict management, dynamic systems of societal changes, economic changes, changes of ecosystems and bridging the gap between conservation and tourism. / Thesis (PhD (Tourism Management))--University of Pretoria, 2005. / Tourism Management / unrestricted