In this work we make analysis of the tax evasion practices which have become widely used by the small and medium enterprises in the Russian transitional economy. Taxation has always been the issue best describing relations between state and private business; in Russian economy taxation has come to characterize specificity of interactions between authorities at different levels of government and businessmen. We look at the current situation through the theoretical framework provided by the neoinstitutional theory which allows us to consider data and facts collected on the problem through the perspective of institutional change. By employing analytical tools of the neoinstitutionalism we consider tax evasion as a part of evolving institutional environment. Persistence and prevalence of the schemes used by small businesses to avoid payment of full tax liabilities leads us to qualify the current situation as an institutional dead-lock or in other words inefficient socio­ economic equilibrium: tax-evasion is seen as an illegal activity by the state and development-hampering by businesses, nonetheless the practice persists for decades. We consider that institutions are promoted and supported by different groups united by common socio-economic interest, therefore to describe and analyse this situation we identify...

Since the 1970s, the number and variety of states providing bilateral aid has grown. In 1973, 16 states provided aid; in 2013, 31 provided aid. This growth may not appear substantial, but it greatly outstrips growth in the number of states in the international system over the same time period (~46% versus 94%). Given states commit aid for a variety of reasons – prominently, including their own geopolitical self-interests – this growth in the bilateral aid donor community suggests donors are likely to encounter increased competition for any given recipient’s foreign policy cooperation. In the face of this increased competition, this dissertation asks: under what conditions will some bilateral aid donors experience greater foreign policy cooperation as a result of their aid efforts than other donors? To answer this question, this dissertation develops and contributes a framework for better understanding when bilateral donors – in the context of a competitive aid-for-policy "marketplace" – will experience greater geopolitical gain. The donor-recipient aid and cooperation framework suggests each component of the aid-for-policy exchange – the donor, the recipient, and the aid itself – is likely to influence the success any given donor experiences utilizing aid to promote foreign policy cooperation. At its core, the framework argues any given donor’s ability to use aid to promote foreign policy cooperation is a function of their own decision-making and policy process; in particular, their abilities to interpret information and adjust policies. This function, however, is likely to be conditioned by the recipient’s set of donor relationships, the donor's ability to overcome friction and resistance in their policy process, and the on-the-ground experience of the aid’s consumers. In developing this argument, the donor-recipient aid and cooperation framework draws upon a variety of theories from international relations, foreign policy decision-making, public policy, and organization theory. Overall, I find elements related to the donor and the recipient condition the success any given donor experiences utilizing aid to promote foreign policy cooperation. The results indicate that donors who possess dependence-based power advantages, or higher levels of mutual dependence, with their recipients are likely to experience improved foreign policy cooperation, but this experience substantively varies across different levels of aid giving. Additionally, some donors – due to their power status, regime type, or organizational memberships and normative adherences – are likely to experience more cooperation than others as a result of lower decision costs and institutional costs in their policy processes. The third element of the donor-recipient aid and cooperation framework, the aid itself, remains untested and is left for analysis in future work.

This paper establishes theoretical relations between the level of unemployment and the economic growth rate. In a model with a monopolistically competitive manufacturing sector and a competitive innovation sector, which both pay efficiency wages, we find that the unemployment rate exhibits an unambiguously negative impact on the long-run growth performance, as it reduces the innovative capacity of the economy. Only if efficiency levels are different across sectors, we can also establish a causal relation from the growth rate to the rate of unemployment, since less innovation shifts the burden to induce efficiency towards the manufacturing sector, thus fostering unemployment. (author's abstract) / Series: Department of Economics Working Paper Series

Please read the abstract in the 00front part of this document / Dissertation (MSc (Metallurgy))--University of Pretoria, 2007. / Materials Science and Metallurgical Engineering / unrestricted

The base metal distribution in, and losses to, Anglo Platinum six-in-line and slag cleaning furnace slags were characterised to coincide with various process changes at Waterval Smelter from 1999 to 2009. The base metals are presumed to be reliable indicators of PGE losses and are easier to detect and measure than these elements are. In addition, base metal and sulphur levels are used to monitor and control many smelter processes, including slag cleaning and converting. Some losses to slag are recoverable but others are not – these have been quantified during this study. Slag composition and smelting temperatures have varied substantially, and optimisation of the slag cleaning furnace – a first for the South African platinum industry – has produced a wide variation in oxidation conditions. Most of the base metal losses in the slag cleaning furnace are mechanically entrained matte particles, the largest of which should be recovered. These have been examined to establish any relationship between composition, size, and depth within the furnace so that recommendations can be made to limit these types of losses. In the six-in-line furnaces, over half of base metal losses to slag are as dissolved phases, which are not recoverable. Levels of dissolved metals have been measured and related to furnace operating conditions and slag composition. The prediction of such base metal losses is not easy, because the slag compositions are so complex. One aspect of the project has been to compare the measured distribution of the base metals with those calculated using the FactSage equilibrium model, to identify problem areas, and to recommend actions which could improve the predictions of this and similar modelling programs for base metal dissolution in slag. New electron microbeam techniques have been developed to quantify base metal distribution in slag, and novel combinations of these techniques with analytical chemistry and Mössbauer Spectroscopy have been pioneered. / Dissertation (MSc)--University of Pretoria, 2009. / Materials Science and Metallurgical Engineering / unrestricted

The ternary phase behaviour of the n-heptane-l-propanol-water system was studied and compared with the theoretical prediction based on the UNIQUAC model for non-electrolyte solutions. The results showed that this model adequately approximated experimental studies. The excess enthalpies and excess volumes for several binary mixtures were determined. The excess enthalpies were measured using a LKB flow microcalorimeter and the excess -volumes determined using a PAAR densitometer. The study showed that no significant enthalpy or volume changes occurred when petrol/n-heptane were mixed with alcohols . Ternary phase diagrams, including tie lines have been determined for a number of petrol-alcohol-water systems (including the Sasol blend of alcohols). The tie line results show that the concentration of water in the water-rich layer is strongly dependent on the type of alcohol used. The Sasol alcohol blended with petrol resulted in a high water concentration in the water-rich layer which forms on phase separation. This is believed to contribute significantly to the corrosion problems experienced by motorists using the Sasol blended fuel on the Witwatersrand. The effect of temperature on several of these blends was included in the study. Diesel-alcohol blends and the co-solvent properties of ethyl acetate investigated. Ethyl acetate ensures miscibility at low concentrations for diesel-ethanol blends. Octyl nitrate and two cetane improvers from AECI were assessed in terms of their ability to restore cetane rating of blended diesel fuel to that of pure diesel fuel. The results indicated that all three samples were successful in this application. / KMBT_363

This thesis reports a detailed investigation into the use of the Shear Strength Reduction (SSR) method to determine factor of safety values in discontinuum models using the Universal Distinct Element Code. The SSR method depends on the definition of failure within the model and two different criteria were compared: the numerical unbalanced force definition and a more qualitative displacement-monitoring based method. A parametric study was first undertaken, using a simple homogeneous rock slope, with three different joint networks representing common kinematic states. Lessons learned from this study were then applied to a more complex case history used for validation of the SSR method. The discontinuum models allow for the failure surface to propagate based on constitutive models that better idealize the rockmass than simpler methods such as limit equilibrium (e.g. either method of slices or wedge solutions) and even numerical continuum models (e.g. finite difference, finite element). Joints are explicitly modelled and can exert a range of influences on the SSR result. Simple elasto-plastic models are used for both the intact rock and joint properties. Strain-softening models are also discussed with respect to the SSR method. The results presented highlight several important relationships to consider related to both numerical procedures and numerical input parameters. The case history was modelled similar to how a typical forward analysis would be undertaken: i.e. simple models with complexities added incrementally. The results for this case generally depict a rotational failure mode with a reduced factor of safety due to the presence of joints within the rockmass when compared to a traditional limit equilibrium analysis. Some models with large persistence of steeply dipping joints were able to capture the actual failure surface. Softening models were employed in order to mimic the generation and propagation of joints through the rockmass in a continuum; however, only discontinuum models using explicitly defined joints in the model were able to capture the correct failure surface. / Science, Faculty of / Earth, Ocean and Atmospheric Sciences, Department of / Graduate

This research attempts to evaluate the stability of money demand functions and estimate monetary inflation models in the East African Community (EAC), using quarterly aggregate data that range from 2000Q1 to 2012Q3. We used Johansen co-integration analysis to estimate and analyse the stability of the M3 money demand model for each country member of the EAC. From this estimation, we derived a country-specific measure of money overhang. We compared its forecasting power of future inflation with that of money stock growth, and money stock available in the economy. Regarding country-specific money demand functions, with the exception of Uganda, we identified a reasonable and stable country-specific M3 money demand model. Also, for predicting future inflation, the estimation results showed that M3 money stock growth is more reliable in Burundi and in Kenya, while M3 money overhang is preferable in Rwanda and M3 money stock in Tanzania. As both country-specific and regional (EAC area) information on monetary quantity growth and its impact on price level is important to know in a monetary union, we considered the EAC area as a single market and attempted to estimate the aggregate (EAC area) demand functions for broad money M2 and M3 using Johansen co-integration analysis. The estimated long-run aggregate money demand models M2 and M3 appeared to be stable over the sample period. However, the aggregate M2 and M3 at the EAC level were proven to be weakly exogenous, which should discard them for consideration at the EAC level as the intermediate targets variables in order to achieve the overall objective of price stability in the EAC region. Instead, short-term interest rate should be given a prominent role in monetary policy framework at the EAC level.

Group Representation Theory is the mathematical language best suited to describing the symmetry properties of a structure, and a structural analysis can utilises Group Representation Theory to provide the most efficient and systematic method of exploiting the full symmetry properties of any symmetric structure. Group Representation Theory methods currently exist for the Stiffness Niethod of structural analysis, where the stiffness matrix of a structure is block-diagonalised into a number of independent submatrices, each of which relates applied loads and displacements with a particular type of symmetry. This dissertation extends the application of Group Representation Theory to the equilibrium and compatibility matrices which are commonly used in the Force Method of structural analysis. Group Representation Theory is used to find symmetry-adapted coordinate systems for both the external vector space which is suitable for representing the loads applied to a structure, and the internal vector space wh",t-k is-suitable for representing the internal forces. Using these symmetry-adapted coordinate systems the equilibrium matrix is block-diagonalised into a number of independent submatrix blocks, thus decomposing the analysis into a number of subproblems which require less computational effort. Each independent equilibrium submatrix block relates applied loads and internal forces with particular symmetry properties, and hence any states of self-stress or inextensional mechanisms in one of these equilibrium submatrix blocks will necessarily have ~rresponding symmetry properties. Thus, a symmetry analysis provides valuable insight into the behaviour of symmetric structures by helping to identify and classif:)'. any states of self-stress .or inextensional mechanisms present in a structure. In certain cases it is also possible for a symmetry analysis to identify when a structure contains a :ijnite rather than infinitesimal mechanism. To do this a symmetry analysis must b~ carried out using the symmetry properties of the inextensional mechanism of interest. If the analysis shows that any states of self-stress which exist in the structure have "lesser" symmetry properties, then the states of self-stress exist independently from the mechanism and cannot prevent its finite motion.

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