The rising costs of attending college have students, families, and other stakeholders calling for evidence of gains that result from earning a degree (Burrows, 1999; Jongbloed, Enders and Salerno, 2008; Julian, 2012). They expect that graduates to achieve cognitive gains in communication, critical thinking, and the ability to work independently and in teams (SHEEO, 2005). Additionally, the global marketplace has created the need for graduates to achieve sociocultural gains; they need to understand different cultures and successfully interact with diverse peoples (Gurin, 1999; Leville, 2006). Research has shown that different experiences influence cognitive and sociocultural gains including student faculty interaction (SFI) and intergroup contact (IGC) (Cole, 2007; Kuh and Hu, 2001; Thompson, 2001; Umbach and Porter, 2002). However, cognitive and sociocultural gains have typically been explored independently. Moreover, researchers have not examined the demographic factors that, combined with SFI and IGC, promote such gains. The purpose of this study was to determine if SFI, IGC, and demographic factors (gender, race or academic major) explain variance in cognitive and sociocultural gains among college seniors. The sample included seniors who completed the College Student Experiences Questionnaire (CSEQ) Fourth edition. The results of the hierarchical linear regression revealed that SFI and IGC have a significant influence on both cognitive and sociocultural gains. However, the impact of these predictors is not experienced by every student uniformly; a student's sex, race and academic major matters. / Ph. D.

M.Com. / Capital Gains Tax is levied in many Western (developed) countries and internationally it has withstood the test of many tax reform initiatives during recent years. As far as the introduction of Capital Gains Tax in South Africa is concerned, we are at the crossroads. A decision needs to be taken on the question of broadening the tax base to include capital gains. Historically the inclusion of capital gains in the tax base was rejected on the basis that it would be detrimental to the economy as a whole. Capital is seen to be the "income producing machine II and to levy tax on capital would be equivalent to consuming the asset that produces the income, which is taxable .in any event. On this basis it is argued that Capital Gains Tax would have a negative impact on capital forming and entrepreneurship. Since the April 1994 election it has become apparent that the new political dispensation has brought along a new vision or school of thought with regards to Capital Gains Tax. One of the objectives of the new government is to implement a tax system that would be seen by the masses to be fair and equitable. Besides the fact that additional income will have to be found {by way of increased or additional taxes} to fund the backlog in housing, medical services, education and training, etc, the whole issue of redistribution of wealth and wealth taxes may also have an impact on whether Capital Gains Tax is to be introduced in South Africa. Even though it is an undisputed fact that Capital Gains Tax should meet the above requirements, I am of the opinion that the real reason for the introduction of Capital Gains Tax in South Africa lies within the scope of an urgent need for the reformation of the South African tax system.

MComm, Faculty of Commerce, Law and Management, University of the Witwatersrand, 2007 / In attempting to reform the tax system, the State has often relied on the principles of fairness (Vivian, 2006: 79). Indeed, part of the motivation for the introduction of Capital Gains Tax (CGT) was that it could assist with wealth redistribution and bolstering of State revenue to be used to improve the lot of the poor (SARS, 2001). In turn, this would, according to the Congress of South African Trade Unions (COSATU), mark the move to a more progressive tax system that was cognisant of the need for individuals to bear a proportionate share of the tax burden (COSATU, 2001). The principle of fairness and equality of taxes touched upon by the trade union and the South African Revenue Service (SARS) is not a new idea, having been dealt with earlier by economists such as Adam Smith (1776), and Mill (1848). Smith (1776:V.II.II) Stated the so-called first canon of tax dealing with fairness as follows: ‘The subjects of the State ought to contribute to the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to revenue which they respectively enjoyed under the protection of the State. In the observation or neglect of this definition consists, what is called equality or inequality of taxation’ Approximately six years after CGT was first proposed this research seeks to explain what is meant by this classical principle of ‘fairness’ and re-examine the debate on whether or not CGT is aligned with this principle. To place the debate in a more modern context, it also seeks to consider whether key amendments to the Eighth Schedule to the Income Tax Act No.58 of 1962 (the Act) have made favourable ground in remedying perceived obstacles to the ideal of fairness identified when CGT was first proposed.

Fysisk aktivitet och beteendeaktivering har i tidigare forskning påvisats vara effektiv i behandling av depressionstillstånd. Syftet med ACTUA-studien var att utvärdera ett internetbaserat självhjälpsprogram med terapeutstöd via e-post. Totalt deltog 71 individer med egentlig depression som randomiserades till fyra olika behandlingsgrupper, två som ägnade sig åt fysisk aktivitet (FA), två som ägnade sig åt beteendeaktivering (BA) samt en väntelista. Behandlingsprogrammet bestod av åtta moduler som tilldelades deltagaren under en 12 veckor lång behandlingsperiod. Sudden gains, vilket är en företeelse som allmänt anses påverka det slutgiltiga behandlingsresultatet för en individ positivt, kunde påvisas i 47 (66%) deltagares behandlingsprocess. Något samband mellan förekomst av sudden gains och total förbättring under behandlingen kunde inte påvisas i denna studie och det fanns heller inget samband mellan förekomst av sudden gains och typ av behandling. / Physical activity and behavioral activation has been shown in previous research to be effective in the treatment of depressive disorders. The purpose of ACTUA was to evaluate an Internet-based self-help program with therapist support via e-mail. A total of 71 individuals with major depressive disorder were randomized into four treatment groups, two of which contained physical activity (FA), two others comprised of behavioral activation (BA) and one waiting list. The treatment program consisted of eight modules and they were distributed to participants during a 12 week treatment period. Sudden gains, which is a phenomenon that is generally considered to influence the final outcome of treatment for an individual in a positive way was detected in 47 (66%) participants treatment process. A correlation between the occurrence of sudden gains and overall improvement during treatment could not be demonstrated in this study and there was no association between the occurrence of sudden gains and type of treatment.

Thesis (doctoral)--Universität Breslau, (1930?). / Includes bibliographical references (iv-viii).

Thesis (M.S.)--University of Wisconsin--Madison. / Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

M.Comm.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1943. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliography.

The subject of this thesis is a comparison of the tax consequences in the UK and Canada of capital gains and losses realised by corporations, and by shareholders on their shares. The comparison is made with reference to certain principles derived from the recent report in Canada of the Royal Commission on Taxation. One of the basic axioms underlying the Commission's reccommendations was that the form in which a business is carried on or property is held should be neutral in its tax consequences. Two principles are extracted from this axiom, upon which the discussions in this thesis are based. The first principle requires that the taxation of corporations and their shareholders be integrated, so that no more taxes are paid on capital gains or other income accruing to a corporation than would have been paid had they accrued directly to an individual. In fact, discussion of the dividend tax credit given to individual shareholders and the right given to corporations to deduct certain dividends received from their income reveals a general position in both systems of partial integration only, with a fuller degree of integration being given by virtue of special provisions to private corporations in Canada and to certain investment companies in both systems. However, both systems are distorted by certain factors. On the one hand, the flat rate of tax paid by corporations induces individual, shareholders paying higher personal rates of Income Tax to cause the corporation to accumulate, rather than to distribute, its earnings. On the other hand, the lower rate of tax paid by all taxpayers on capital gains as opposed to other income causes the same shareholders to obtain their share of such accumulations in a manner which results in a capital gain in their hands and not ordinary income. This may be done either by virtue of a sale of the members’ shares or by obtaining a distribution from the corporation in capital form. Both systems have numerous provisions to discourage corporations from accumulating income and to convert what would otherwise be capital receipts in shareholders’ hands into income receipts. The result is to severely curtail the opportunities for tax avoidance through manipulating the form in which corporate surpluses are distributed. The second principle holds that there should be no tax payable on a capital gain when it results from a disposal which has only made a change in the legal form in which an asset is held and has made no change in its underlying beneficial ownership. This principle is recognised in both systems by many provisions which grant a deferral of tax on capital gains where an individual transfers assets to a corporation in return for shares, where a corporation transfers assets to another corporation which is controlled by it or directly or indirectly by another corporation which also controls the transferor (whether the transfer accompanies a corporate amalgamation or reconstruction or not) or where a shareholder's holding in a company is converted into another holding as the result of a corporate reconstruction or amalgamation or a conversion right attached to the shares. However, some equally obvious situations are not recognized in the same way, e.g. transfer of assets by a corporation to its controlling individual shareholder, so that it must be concluded that the statutes are somewhat selective in their application of this principle. Although this thesis is primarily concerned with corporations and their shareholders, it also deals with mutual fund trusts and unit trusts and their unit holders in the same fashion. The justification for this is the similarity of the function and tax treatment of these trusts to certain investment companies found in both systems. / Law, Peter A. Allard School of / Graduate

In order to investigate the phenomenon of the distribution of gains from international trade, Arghiri Emmanuel's ideas are firs t critically discussed, particularly in relation to the traditional Ricardian framework as applied to labor-surplus economics. It is found that Emmanuel's concept of unequal exchange, which has been termed non-equivalent exchange by Jan Otto Anderson, has certain theoretical drawbacks. In particular, it has been pointed out that the question involved is not one to prove that the poor countries are actually worse off through trade as suggested by Emmanuel. The question involved is rather one of redistribution of gains from trade as has been voiced in the search for a new international economic order by the members of some developing countries in the U.N. Such an approach leads to the adoption of the concept of a generalized asymmetric exchange as the measure of unequal exchange. This generalization has been achieved in terms of Leontief 's input output analysis. Such a measure coincides with the disjunctive exchange approach when the input-output coefficients are modified over time. The Leontief input-output analysis leads to an aggregation problem which has been solved by taking labor as the only primary factor of production - an approach standardized by Leontief himself. According to this measure, the extent of unequal exchange can be quite different from those obtained by the measures suggested by Emmanuel, Shanin and others. It has been pointed out that there is no a-priori reason to believe that a poor country necessarily gains less than its rich counterpart. Indeed, the test that has been made of the measure in the case of trade between Ecuador and the USA shows that it is Ecuador rather the U. S. which gains more from trade between them. The study also suggests some policy recommendations for reducing unequal exchange with special reference to labor-surplus economics.