The purpose of this study was to advance understanding of perceived intellectual and social attainment gains of first-generation, first-year college students participating in First Generation Access Programs at the University of South Florida (USF), a large, public research university in Florida. Understanding the self-reported intellectual and personal/social gains of these students in higher education can lead to higher retention rates, creative strategies that promote academic success, affective cognitive and personal development activities and services that meet the needs of this rapidly growing at-risk student population with their persistence and transition to college. Researchers have sought to examine variables that may help to increase the persistence rates of students by understanding the impact of students enrolled in First Generation Access Programs on first-generation students' academic success, as measured by grade point average. Several studies have indicated that first-generation, first-year college students have pre-collegiate characteristics that impede their intellectual and personal/social growth. In addition, research studies show that First Generation Access Programs are successful in assisting at-risk student populations successful in their transition to and persistence in college. However, there is scarcity of literature that examines the estimates of intellectual and personal/social gains of first-generation, first-year students enrolled in First Generation Access Programs. As such, this study explored the extent to which self-reported intellectual and personal/social gains predict the academic success, as measured by grade point average, for first-generation, first-year college students enrolled in First Generation Access Programs. Theoretical frameworks from higher education were used to provide an understanding of perceived intellectual and personal/social attainment and academic success of first-generation, first-year, students enrolled in First Generation Access Programs for the context of this study. According to Kuh (1995), college impact models from Astin and Tinto and Pusser were studied, as they have been used to assist higher education professionals in understanding "outcomes produced by interactions between students and their institutions' environments..." (p. 126 - 127). In the context of both college impact models, Astin's Inputs-Environment-Outcomes Model (1991) and Tinto and Pusser's Model of Institutional Action for Student Success (2006), results of this study indicated that First Generation Access Programs increase the intellectual and personal/social attainment of first-generation, first-year students. Several statistical analyses were conducted to examine relationships between variables (self-reported intellectual and personal/social gains, gender, and academic success) including multivariate analysis of variance (MANOVA), simple regression tests, and Pearson Product Moment Correlation. Results of this study were based on the responses of 184 participants. Results indicated that the participants self-reported significant intellectual and personal/social gains. However, findings indicated that there is no statistically significant relationship between self-reported gains and academic success as measured by grade point average, but there is a statistically significant relationship based on gender. One implication for higher education administrators and student affairs professionals is the need to investigate alternative measures for academic success of first-generation, first-year students enrolled in First Generation Access Programs. Grade point average does not seem to accurately measure academic success on perceived intellectual and personal/social gains of this at-risk population. Second, institutions should seek to understand the factors and specific strategies of First Generation Access Programs that increase the cognitive and social growth and development of first-generation, first-year college students so that it may be successfully implemented for first-generation, first-year college students who do not participate in FGAP.

The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital mobility, reduce complexity and compliance costs and generally, make Australia's CGT regime internationally competitive. Division 152 contains four separate small business concessions. In order to qualify for the four CGT concessions, the small business must satisfy stringent tests (basic conditions). It is possible that the small business will receive significant concessional treatment if these basic conditions are satisfied. Commentary by academics and tax practitioners indicate that the small business CGT concessions are excessively complex. There is concern that the provisions are not achieving their desired outcomes. This thesis involves a critical evaluation of Division 152 against the traditional criteria for a good tax system, using a legal research methodology designed by Wade. Within Wade's framework, the research includes a comparative analysis of the Australian and United Kingdom legislative provisions for small business CGT concessions. This comparison is undertaken with a view to highlighting strengths and weaknesses in the respective legislation to better meet the goals of equity, efficiency and simplicity. The culmination of this thesis will be the proposal of policy recommendations to Subdivision 152-A. This thesis states the law available as at 30 April 2006. In the light of this, an appendix is inserted to cover changes since this date.

Texte remanié de: Th. univ.--Sci. écon.--Bordeaux 1, 1994. / Bibliogr. p. 287-298.

O presente estudo tem por objetivo demonstrar que, nas hipóteses em que alguém intervém na esfera jurídica alheia e obtém benefícios econômicos sem causar danos ao titular do direito ou, causando danos, o lucro obtido pelo ofensor é superior aos danos causados, as regras da responsabilidade civil, isoladamente, não são suficientes, à luz do ordenamento jurídico brasileiro, enquanto sanção eficaz pela violação de um interesse merecedor de tutela. Isto porque, como a principal função da responsabilidade civil é remover o dano, naquelas hipóteses, não fosse a utilização de um remédio alternativo, o interventor faria seu o lucro da intervenção, no primeiro caso integralmente e, no segundo, no valor equivalente ao saldo entre o lucro obtido e a indenização que tiver que pagar à vítima. A tese pretende demonstrar que o problema do lucro da intervenção não deve ser solucionado por intermédio das regras da responsabilidade civil, devendo, portanto, ser rejeitadas as propostas de solução neste campo, como a interpretação extensiva do parágrafo único, do artigo 944, do Código Civil, as indenizações punitivas e o chamado terceiro método de cálculo da indenização. Como alternativa, propõe-se o enquadramento dogmático do lucro da intervenção no enriquecimento sem causa, outorgando ao titular do direito uma pretensão de restituição do lucro obtido pelo ofensor em razão da indevida ingerência em seus bens ou direitos. Defende-se que a transferência do lucro da intervenção para o titular do direito tem por fundamento a ponderação dos interesses em jogo à luz da Constituição Federal, com especial atenção ao princípio da solidariedade, e da teoria da destinação jurídica dos bens. A tese procura demonstrar, ainda, que o ordenamento jurídico brasileiro não exige um efetivo empobrecimento do titular do direito para a configuração do enriquecimento sem causa e que a regra da subsidiariedade não impede a cumulação de ações, de responsabilidade civil para eliminar o dano (e no limite do dano), e de enriquecimento sem causa, para forçar a restituição do saldo positivo que permanecer no patrimônio do ofensor após o pagamento da indenização, se houver. Finalmente, a tese pretende provocar a discussão acerca da quantificação do objeto da restituição, propondo alguns critérios que deverão orientar o aplicador do direito. / The present study aims to demonstrate that when someone profits by interfering In: another persons rights without causing damage to the victim, or when the act does cause damage but the benefits so obtained are greater than the damage caused, tort rules alone are not enough, under Brazilian Law, as an efficient sanction for violation of an interest or right that deserves protection. Since the maIn: function of civil liability rules is to redress the damage, or make the victim whole, without an alternative remedy the wrongdoer would keep the benefits wrongfully obtained, fully In: the first case and In: the second case to the extent of the difference between the profits obtained and damages paid to the victim. I aim to show that the problem of benefits wrongfully obtained cannot be solved through tort rules alone, and some proposed measures In: this area, such as expansive interpretation of Article 944, sole paragraph, of the Civil Code, punitive damages and the so-called third method of quantifying damages should be rejected. As an alternative, I propose framing the question of benefits wrongfully obtained withIn: the rules on unjust enrichment, granting the victim the right to claim restitution of benefits obtained by the wrongdoer by interference In: the victims assets or rights. I argue that the transfer of the benefits wrongfully obtained to the victim should be based on a balance of conflicting interests In: light of the Federal Constitution, with special attention to the solidarity principle and on the theory of the juridical allocation of assets. Besides this, I argue that Brazilian law does not require the victim to suffer any kind of damage In: order to apply unjust enrichment rules and that the subsidiarity rule does not prohibit the filing of joint claims, a tort one to remedy the damage (limited to the actual damage caused) and an unjust enrichment one to force restitution of any positive balance that remains with the wrongdoer after payment of damages. Finally, I intend to stimulate discussions on how to quantify the amount of restitution In: these cases and offer some criteria that can guide judges.

Master of Science / School of Family Studies and Human Services / Joyce Baptist / This study examined the efficacy of EMDR therapy as a treatment for unipolar depression. Results provide preliminary evidence for the efficacy of EMDR therapy. Of the 12 participants that received 10 sessions of EMDR therapy, four met the criteria for “Recovered,” six “Improved” and two reported no change in severity of depressive symptoms. Results further indicated that participants who experienced decline in depressive symptoms within the first six sessions of treatment had a higher probability to be meet the criteria for “Recovered.” A small sample comparison between EMDR therapy (n = 4) and CBT (n = 4) did not find any significant difference in terms of treatment outcome. In phase 2, participants in both groups either improved or recovered after 10 sessions of treatment. Sudden gains analysis indicated that 5 out of 12 EMDR therapy participants had sudden gains. Participants in sudden gains group were more likely to meet “Recovered” criteria than participants in no-gains group. Examination of attention bias found that depression was positively related to negative affect fixation duration and negatively related to positive affect fixation duration when only using female affect images. These findings support previous research that used attention bias to differentiate depressed and non-depressed persons. Clinical implication and further research are discussed.

M.Comm. / Limited tax implications of capital gains tax in South Africa is addressed in this study with reference to the Eighth Schedule of the Income Tax Act (hereafter the Act). Various publications by the South African Revenue Service (hereafter SARS) and leading tax specialist's publications available on the website www.cgtsa.co.za were also consulted. Employee Share Ownership Schemes (hereafter ESOP's) are defined and the most commonly used schemes in South Africa are explained with reference to various internal publications by PricewaterhouseCoopers. The Income Tax implications as well as the capital gains tax implications on selected schemes will be discussed. The implications of capital gains tax on all transactions in South Africa falls outside the scope of this study, as this study focuses on the basic explanation of the core capital gains tax provisions in South Africa, with specific application to certain employee share ownership programmes (hereafter ESOP's) used in South Africa.

The present study examined whether or not the temporal pattern of symptom change defined as sudden gains is applicable to and has significant ramifications for understanding recovery from eating disorders. Sudden gains were defined as stable and clinically significant changes that take place between two sessions of treatment. Data for the current study were drawn from an efficacy study of CBT for eating disorders which included session-by-session measures of eating disorder symptomatology. Predictors of sudden gains were measured by an observer coded scale that included ratings of therapist use interventions, client change in behaviors and beliefs, client engagement, and homework completion. Three research questions were addressed: First, is the phenomenon of sudden gains present in CBT for eating disorders? Second, do sudden gains in CBT for eating disorders follow the three-stage model proposed for sudden gain recovery in other disorders (i.e., cognitive changes during critical sessions => sudden gains => upward spiral that includes further cognitive changes and greater long-term symptom improvement (Tang & DeRubeis, 1999b)? Third, what are the predictors of sudden gains in CBT for eating disorders that distinguish the critical session that takes place right before the sudden gain? Findings suggest that many eating disordered clients (62%) experienced at least one sudden gain during the course of CBT treatment. Three distinct types of sudden gains were identified: total symptom sudden gains, eating-related sudden gains, and body-related sudden gains. The average magnitude of these sudden gains was large representing on average 35% of total symptom improvement. Clients who experienced total symptom and body-related sudden gains demonstrated fewer eating disordered symptoms than the other clients at posttreatment. During the session preceding the sudden gain, therapists had increased levels of cognitive interventions and empathy, and clients experienced more cognitive changes and increased motivation.

Inflation is a widespread occurrence in the modern world. Even in very stable economies inflation has increased rapidly over the past 20 years. In South Africa rising food, fuel and power costs will ensure that inflation remains high for some time to come. The income tax system cannot afford to ignore the importance of inflation. Capital gains on assets accumulate over the period the asset was held. The inflationary component included in the capital gain will be bigger the longer the asset is held. Capital gains are taxed only when an asset is sold, thus on a realization and not on an accrual basis. Capital gains are taxed as part of normal income in South Africa. If the annual capital gains are allowed to accumulate over years it might push the taxpayer into a higher marginal tax rate because of the use of a progressive income-tax system. A number of countries used indexation to adjust capital gains for inflation. In some countries indexation has been frozen or abolished and in others it is still used extensively today. Before a system of indexation can be introduced in the taxing of capital gains, a number of key factors should be considered. The benefits derived from inflation adjustment should not be out-weighed by the administrative and compliance cost. In the research it is concluded that South African taxpayers enjoy some limited indirect inflation adjustment. If attention is just focused on the asset side, indexation will create a tax benefit for some taxpayers who will finance the purchase of assets with borrowed funds. The liability side cannot be ignored and therefore further research will be needed to determine if the inflationary interest component should also be disallowed as a deduction for taxpayers. Copyright / Dissertation (MCom)--University of Pretoria, 2008. / Taxation / MCom / Unrestricted

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2014. / South Africa has the status of being the richest country based on mineral reserves. This status incentivised many offshore investors to invest in shares in South African mining companies which, in turn, hold mining rights and/or prospecting rights. This research evaluates, with specific reference to offshore investors, whether any South African capital gains tax implications would arise upon the disposal by non-residents of shares in a South African company holding prospecting rights or mining rights. The report focuses on paragraph 2 of the Eighth Schedule to the Income Tax Act 58 of 1962 (‘the Act’) as well as the legal nature of mining rights, prospecting rights and prospecting information to determine whether such rights and information would fall within the ambit of paragraph 2 of the Eighth Schedule to the Act. The report concludes on whether the disposal by non-resident shareholders of shares in a South African company which holds mining rights and/or prospecting rights would fall within the ambit of paragraph 2 of the Eighth Schedule to the Act.

The purpose of this study was to determine if whole body vibration effects strength gains in the bench press, the back squat, and the power clean in division 1 football players. Thirty-one NCAA Division 1 male football players volunteered for this study and were randomly assigned to a control group (C=16) or one of two vibration groups (V1=7, V2=8). Subjects followed the training program for eight weeks. A pre-test, mid-test, and post-test one repetition max was measured at 0, 4, and 8 weeks for the bench press, the back squat, and the power clean. A 3x3 factorial ANOVA revealed varied results between the three lifts performed. In the bench press, there were no significant differences in strength gains between the three training groups (F=.616, p=.547). In addition, there was no significant interaction (F=1.05, p=3.74). There were significant differences between trials in the bench press in strength gains (F=7.570, p=.006). In the back squat, there were no significant differences in strength gains between the three training groups (F=.847, p=.440). In addition, there were no significant differences in interaction (F=1.734, p=1.83). There were significant differences between trials in the back squat in strength gains (F=17.111, p<.001). In the power clean, there were no significant differences in strength gains between the three training groups (F=.666, p=.522). In addition, there were no significant differences in interaction (F=.113, p=.912). There were significant differences between trials in the power clean in strength gains (F2=26.249, p<.001). While all groups registered significant strength gains over trials, there were no significant differences in strength gains between any of the three treatment groups or any of the three dependant variables. It was concluded that whole body vibration does not enhance strength gains in division I football players.