Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to expand their operations into Africa. The headquarter company regime was introduced with the purpose to provide a base from which these investments may be managed. From a tax perspective this regime eliminates or reduces specific taxes or rates of taxes for companies who elect to be classified as headquarter companies, provided that certain requirements are met. These requirements refer specifically to investments in qualifying foreign companies. The reference to foreign companies inevitably requires that the resident definition be considered. In South Africa residence of a person other than a natural person is the place where the company is incorporated, formed or established or the place of effective management which is a term subject to various interpretations. Regardless of the differences, all the interpretations refer to a senior level of management. Foreign incorporated companies with their place of effective management in South Africa are excluded from the definition should they qualify as controlled foreign companies with foreign business establishments subject to a high level of tax if the place of effective management is disregarded. The lack of skills in African countries as a product of shortfalls in the quality of education result in challenges to establish appropriately skilled management teams in these countries. When a centralised management team is set up at the headquarter company in South Africa the African subsidiaries risk being resident in South Africa and therefore the structure would not qualify for the benefits of the headquarter company regime. Further challenges arise when the exclusion to the resident definition is applied as shares held by a headquarter company are disregarded when the controlled foreign company status of the subsidiaries are determined. Therefore it is recommended that the headquarter company legislation be changed to correspond with successful regimes such as the Luxembourg and the Netherlands in that it does not only apply to foreign investment. It is further recommend that the resident definition be changed to exclude from the place of effective management test group structures that would comply with section 9I should the test be disregarded. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

Doctor of Philosophy / Department of Hospitality Management and Dietetics / Deborah D. Canter / The culture-change movement in skilled nursing facilities is challenging foodservices to consider their role in supporting the paradigm shift to person-centered care. Optimal nutrition for residents supports physical and emotional health of institutionalized older adults. The purpose of this study was to explore factors associated with resident dining in skilled nursing facilities that have transitioned from a traditional foodservice system to restaurant-style dining. The study investigated foodservice employee perceptions of resident satisfaction with foodservices, foodservice employee job satisfaction, and effect of the delivery system transition on employee intent to leave. The study was conducted in two phases. Phase I was a case study of one skilled nursing facility’s transition from the traditional foodservice to restaurant-style dining. Phase II consisted of a survey of residents and employees in seven skilled nursing facilities utilizing restaurant-style dining. Two questionnaires, addressing the constructs of food quality, service quality, and customization relating to resident satisfaction with foodservices, were developed and administered to residents and foodservice employees. The Phase 1 case study revealed differences in financial and unintended weight loss data from pre- to post-menu transitioning. Focus groups provided insight into resident satisfaction with food and foodservices. In both phases, residents were satisfied with restaurant-style dining. Statements regarding the ability to choose foods at meals times scored highly. Service statements such as “Being treated respectfully by employees” were rated high by the residents. Portion sizes and food quality consistency were rated lower by residents. Employee perceptions of resident satisfaction were consistent with the resident ratings of satisfaction. Foodservice employee job satisfaction was high and intent to leave was low. Job satisfaction mediated the relationship between the employee perception of resident service and their intent to leave. Overall, restaurant-style dining appears to be a positive alternative to the traditional foodservice system in skilled nursing facilities. Implications and future research are discussed.

This thesis explores the barriers to effective tenant involvement at an organisational level in housing associations by tracking, over a long period of time, the experience of tenants who get involved in the forums, panels and boards of housing associations. The focus of the research is the relationship between the tenants and the professional staff, in corporate environments where delivery of a user-focused service is purported to be the shared goal. The aim has been to explore with tenants and staff their experiences of trying to make tenant involvement work at a strategic level within the organisation. My research seeks (a) to unravel the methods used by the different actors to influence activities and outcomes, and (b) to examine their effects on the power balance in and between the groups of people in question. Clegg’s 1989 ‘Circuits of power’ theory is used to plot and analyse the processes involved in the transformation (or not) of power within the culture and practice of tenant involvement and the empowerment (or not) of the tenants who work with staff at the heart of these corporate cultures. In addition I use Somerville’s 1998 typology of empowerment to illustrate the potential for organisational change. I gather a wide range of material, using a detailed questionnaire, 17 case studies plus a further three of national level involvement initiatives, and an analysis of 112 Housing Corporation and Audit Commission inspection reports (from 2003 and 2008). To this I add my own experience as a participant observer in a range of settings over the period. This thesis is intended to shed some light on why the same barriers continue to exist and why so many involved tenants and their housing associations are still struggling to make involvement really make a difference at this level, despite a decade of intensive regulations and inspection of involvement activities.

Call number: LD2668 .T4 1986 H43 / Master of Science / Family Economics

Etologicamente, os animais expressam repostas de medo frente a um predador ou a um co-especifico e a organização neural de respostas defensivas intraespecíficas são pouco conhecidas. Assim, o objetivo deste trabalho foi estudar o papel hipotalâmico na organização da defesa intraespecífica. Observamos que o núcleo pré-mamilar dorsal do hipotálamo também está ativo durante nesse tipo de defesa, porém porções distintas do mesmo. A lesão desse núcleo em ratos expostos a derrota social levou a importantes alterações comportamentais, praticamente abolindo comportamentos de defesa passiva. Notamos que regiões do hipotálamo lateral são as principais projeções aferentes do núcleo pré-mamilar dorsal e o principal alvo eferente é a coluna dorsomedial da matéria cinzenta periaquedutal. Concluímos que o hipotálamo é fundamental para a organização da defesa intraespecífica e que comportamentos defensivos inter e intra-específicos se utilizam de caminhos neurais distintos. / In nature, animals express fear responses toward a predator or a co-specific and not much is known about the neural organization of intra-specific defense. Therefore, the aim of this work was to analyze the role that the hypothalamus plays during the intra-specific defense expression. We observed that the dorsal premammilary nucleus is also mobilized during the agonistic encounter, but a different portion. Dorsal premammilary nucleus lesioned intruders led to important defense alterations, almost abolishing passive forms of defensive behavior. Notably, regions in lateral hypothalamus are particularly important for activating the dorsal premammilary nucleus and its efferent projection to the dorsomedial column of periaqueductal gray matter is the most important outcome for the defensive behavior expression. Concluding, the hypothalamus is fundamental for the neural organization of intra-specific defense and inter and intra-specific defensive behaviors are organized by distinct neural pathways.

Cavidades naturais constituem um recurso reprodutivo monopolizável, cuja disponibilidade determina a intensidade da competição macho-macho que, por sua vez, pode influenciar os custos do cuidado paternal, pois quanto maior o risco de perda do recurso, menor deve ser a freqüência de forrageio dos machos. Fêmeas do opilião Magnispina neptunus utilizam cavidades naturais como sítios de nidificação, que são monopolizados por machos em um sistema de poliginia por defesa de recursos. Após a oviposição, as fêmeas abandonam os ninhos e todo o cuidado parental é exercido pelos machos. O objetivo deste trabalho foi avaliar o efeito da disponibilidade de ninhos sobre a competição intrassexual e os custos do cuidado paternal em M. neptunus. Dois grupos experimentais foram estabelecidos em laboratório: alta (8 ninhos) e baixa (4 ninhos) disponibilidade de sítios reprodutivos. Cada grupo era composto por sete terrários contendo 12 machos e 12 fêmeas. Apesar da redução dos sítios de nidificação ter reduzido o número de machos detentores de ninhos, o tamanho dos indivíduos não exerceu nenhum efeito sobre o sucesso de monopolização de ninhos. Aparentemente, o pequeno diâmetro de entrada dos ninhos experimentais reduz a importância do tamanho dos machos sobre sua probabilidade de monopolizar um sítio de nidificação. Apenas a residência prévia parece determinar o resultado das disputas entre machos e, portanto, os custos de abandonar os ninhos devem ser altos. De fato, machos guardiões permanecem quase todo o tempo dentro dos seus ninhos em ambos os grupos experimentais, o que aumenta os custos do cuidado. Como conseqüência, o canibalismo filial é freqüente, pois os custos em termos de redução no tamanho da desova são menores do que os benefícios de manter a posse do ninho e dos ovos, que sabidamente aumentam a atratividade dos machos e suas chances de obterem novas desovas / Natural cavities are a reproductive resource that can be monopolized, and their availability determines the intensity of male-male competition, which in turn may influence the costs of paternal care since the higher the risk of loosing the resource, the low should be male foraging frequency. Females of the harvestman Magnispina neptunus use natural cavities as nest site, which are monopolized by males in typical resource defense polygyny mating system. After oviposition, females leave the nests and all parental activities are in charge of males. The goal of this study was to evaluate the effect of nest site availability on the intrasexual competition and the costs of paternal care in M. neptunus. Two experimental groups were established in the laboratory: high (8 nests) and low (4 nests) nest site availability. Each group was composed of seven terraria containing 12 males and 12 females. Although the reduction of in the number of nests sites has indeed reduced the number of males holding nests, male size did not influence the probability of acquiring and maintaining a nest. Apparently, the small diameter of entrance in the experimental nests reduces the importance of male size on their resource holding power. Only previous residence seems to influence the output of agonistic interactions between two males and, therefore, the costs of leaving the nest to forage are likely to be high. In fact, guarding males remain almost all the time inside their nests, which increases the costs of paternal care. As a consequence, filial cannibalism is frequent in both experimental groups because the costs in terms of reduction in clutch size are likely to lower than the benefits of holding a nest containing eggs, which is known to increase male attractiveness and his chance of acquiring additional eggs

Les étrangers non-résidents représentent une catégorie juridique très particulière de contribuables. Deux conditions sont nécessairement réunies pour taxer ces opérateurs économiques : un critère de territorialité qui tient à la localisation de leur obligation fiscale, il s'agit du domicile fiscal ; et puis un critère de nationalité. La définition de ce contribuable est négative car il s'agit ainsi d'une personne qui n'a pas la nationalité française, et qui n'a pas son domicile fiscal en France. Le législateur ne fait que très rarement référence explicitement aux étrangers non-résidents dans le Code général des impôts, le principe étant l'assimilation avec les non-résidents français. Néanmoins, lorsqu'il y fait directement référence, c'est notamment pour le discriminer par rapport aux nationaux. Il en résulte une différence de traitement fiscal le plus souvent contraire aux normes communautaires et internationales lesquelles agissent efficacement contre toute dérive protectionniste du législateur français. En effet, le principe d'égalité et son corollaire le principe de non-discrimination constituent des principes fondamentaux du droit communautaire et international, lesquels se chargent de neutraliser les dispositifs fiscaux nationaux qui font application du critère de nationalité dans la taxation des étrangers non-résidents en France. En définitive, la rupture du principe d'assimilation envers les nationaux non-résidents crée des contentieux juridiques qui forcent l'Etat français à s'aligner sur la législation externe et qui tendent par conséquent à aboutir à la fin des discriminations. / Non-resident aliens represent a very specific legal category of taxpayers. Two conditions are necessarily met in order to tax these economic operators : a territoriality criterion relating to the location of their tax liability, it is the fiscal domicile; and then one of nationality. The definition of taxpayer is negative, as a matter of fact, it is a person who does not have French nationality, and who does not have tax domicile in France. The French legislature makes explicit references to non-resident foreigners in the Tax Code, the principle being the assimilation with the French non-residents. However, when there is a direct reference, it is to discriminate against national. This results in a difference in tax treatment most often contrary to EU and international standards which effectively act against any protectionist drift of the French legislator. Indeed, the principle of equality and its corollary, the principle of non-discrimination are fundamental principles of EU and international law, which are responsible for neutralizing the national tax systems which apply the criterion of nationality in the taxation of non-resident aliens in France. At last, breaking the principle of assimilation to national non-residents creates legal disputes that force the French legislator to align with the external legislation and which therefore tend to lead to an end to discrimination.

Cette thèse se positionne dans la lignée d'une série de travaux menés depuis une vingtaine d'années en France sur l’évolution des métiers et des professions de la production urbaine, architecturale et paysagère, au prisme de l'émergence de nouvelles attentes sociétales. Elle analyse plus précisément les attitudes et les modalités d'interventions des concepteurs, dans des projets urbains marqués depuis le milieu des années 2000 par de fortes ambitions en matière de participation citoyenne associées à des enjeux de développement durable. Dans quelle mesure l'émergence de telles commandes en France, particulièrement perceptible dans les premières opérations d'écoquartiers, modifient-elles les représentations des concepteurs vis-à-vis de la participation citoyenne, leurs modes d'exercice, leurs compétences, voire leur manière de considérer leur métier ? / This thesis is written within the context of a series of works undertaken over the last twenty years in France on the subject of the trades and professions of urban, architectural and landscape production, as considered through the prism of new social expectations. The thesis analyses the attitudes and forms of intervention adopted by designers of urban projects that,since the mid 2000s, have featured strong citizen participation ambitions associated with sustainable development issues. To what extent has the emergence of these demands in France, particularly noticeable in the case of the first sustainable neighborhoods, modified designers’ representation of citizen participation, as well as their own practice, skills andgeneral vision of their profession?

Os animais são expostos a diferentes situações que podem colocar em risco sua sobrevivência. Na natureza estas situações, em geral, eliciam medo e ou ansiedade. A agressão é um conjunto de comportamentos direcionados a um indivíduo co específico, ou não, que tem como objetivo a aquisição de recursos ou proteção em situações de risco à sobrevivência. Considerando a interação entre medo/ansiedade e agressividade, este trabalho teve como objetivo estudar se essas situações podem modificar o comportamento agressivo agressividade em camundongos. O propósito deste estudo foi investigar se a pre-exposição de camundongos a estímulos estressores incondicionados (campo aberto, labirinto em cruz elevado, exposição ao rato, exposição a odor de rato) e condicionados (choque nas patas) podem modular o futuro comportamento agressivo em camundongos. Para atingir esse objetivo, os animais foram previamente expostos a diferentes situações capazes de provocar um estado de ansiedade e/ou medo e posteriormente submetidos ao encontro agonístico (teste residente intruso). As alterações na reatividade emocional induzidas pelas variáveis independentes foram medidas usando a resposta de sobressalto potencializado pelo medo e a análise de vocalizações ultrassônicas. Devido à influência relevante da neurotransmissão de GABA na agressão, as mudanças comportamentais induzidas pelas variáveis utilizadas foram associadas com o benzodiazepínico diazepam. Os dados obtidos no presente estudo após análise mostrou que a pré-exposição de camundongos a situações aversivas que provocam medo e / ou ansiedade alteram o seu comportamento. / Aggression is defined as a behavioral repertoire mainly directed to a conspecific for acquisition of resources and protection. In this context, anxiety and fear-like behaviors is commonly triggered by these survivors situations. Since aggression and fear are highly correlated in the present study we investigated whether previous exposure to environmental unconditioned (rat presence and rat odor, open field and elevated plus-maze tests, foot-shocks) and conditioned aversive stimuli (fear-potentiated startle) can modulate future aggressive behavior in mice. To achieve this goal, the animals were previously exposed to different situations able to elicit a state of anxiety and/or fear and later submitted to the agonistic encounter. Changes on the emotional reactivity induced by the independent variables used were measured using the fear-potentiated startle response and ultrasonic vocalizations analysis. Due to the relevant influence of GABA neurotransmission on aggression, behavioral changes induced by the variables used were challenged with the prototypic benzodiazepine diazepam. In addition, regarding human aggression, the most effective and enduring pharmacological intervention rely on compounds that act as dopaminergic antagonists. Therefore, in our study, in order to verify the influence of dopamine neurotransmission on the modulation of aggression pharmacological manipulation was conducted with the systemic administration of the dopamine D2 agonist apomorphine. Both drugs were administered previously to the resident-intruder test. The data obtained in the present study after analysis show that the pre-exposure to aversive situations that trigger fear and/or anxiety changes mice behavior.

Etologicamente, os animais expressam repostas de medo frente a um predador ou a um co-especifico e a organização neural de respostas defensivas intraespecíficas são pouco conhecidas. Assim, o objetivo deste trabalho foi estudar o papel hipotalâmico na organização da defesa intraespecífica. Observamos que o núcleo pré-mamilar dorsal do hipotálamo também está ativo durante nesse tipo de defesa, porém porções distintas do mesmo. A lesão desse núcleo em ratos expostos a derrota social levou a importantes alterações comportamentais, praticamente abolindo comportamentos de defesa passiva. Notamos que regiões do hipotálamo lateral são as principais projeções aferentes do núcleo pré-mamilar dorsal e o principal alvo eferente é a coluna dorsomedial da matéria cinzenta periaquedutal. Concluímos que o hipotálamo é fundamental para a organização da defesa intraespecífica e que comportamentos defensivos inter e intra-específicos se utilizam de caminhos neurais distintos. / In nature, animals express fear responses toward a predator or a co-specific and not much is known about the neural organization of intra-specific defense. Therefore, the aim of this work was to analyze the role that the hypothalamus plays during the intra-specific defense expression. We observed that the dorsal premammilary nucleus is also mobilized during the agonistic encounter, but a different portion. Dorsal premammilary nucleus lesioned intruders led to important defense alterations, almost abolishing passive forms of defensive behavior. Notably, regions in lateral hypothalamus are particularly important for activating the dorsal premammilary nucleus and its efferent projection to the dorsomedial column of periaqueductal gray matter is the most important outcome for the defensive behavior expression. Concluding, the hypothalamus is fundamental for the neural organization of intra-specific defense and inter and intra-specific defensive behaviors are organized by distinct neural pathways.