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.

Experiments were conducted to investigate the shear behaviour of large deep beams subjected to uniform load. Six tests were performed on specimens with identical cross sections and reinforcing, but under different loading configurations. Variables included: span, degree of cracking prior to loading, proximity to a disturbed region near a reaction, and type of flexural stress on the loaded face. The findings indicate a specific set of variables resulting in unconservative predictions made using a strut-and-tie model for simply-supported beams subjected to uniform load, confirming and validating recent results by other researchers. A fanning strut model is proposed and is shown to provide more conservative results. The emerging trend of high capacity in continuous uniformly-loaded specimens is supported by the experimental results, as is the high capacity of specimens uniformly-loaded on their flexural tension face. Further, the high strength of specimens with suboptimal crack orientations supports recent experimental work.

Experiments were conducted to investigate the punching shear behaviour of thick slabs with identical spans and depths, subjected to monotonic point load conditions. Variables included: reinforcement ratio, column size, and reinforcement size. Analytical studies conducted as part of this thesis indicate that the current CSA A23.3 and the ACI 318 can be unconservative for thick slabs with low reinforcement ratios. The new fib Model Code provisions for punching offer an effective method for determining the full load-rotation behaviour of a slab up to failure, including accurate failure predictions. A summary of the background of current design procedures and standards will be presented, and a comparison between the different design equations and theories will be given. Based on the findings of this project, it is proposed that the provisions accepted by the fib Model Code should be considered for implementation in the CSA and ACI standards.

Experiments were conducted to investigate the shear behaviour of large deep beams subjected to uniform load. Six tests were performed on specimens with identical cross sections and reinforcing, but under different loading configurations. Variables included: span, degree of cracking prior to loading, proximity to a disturbed region near a reaction, and type of flexural stress on the loaded face. The findings indicate a specific set of variables resulting in unconservative predictions made using a strut-and-tie model for simply-supported beams subjected to uniform load, confirming and validating recent results by other researchers. A fanning strut model is proposed and is shown to provide more conservative results. The emerging trend of high capacity in continuous uniformly-loaded specimens is supported by the experimental results, as is the high capacity of specimens uniformly-loaded on their flexural tension face. Further, the high strength of specimens with suboptimal crack orientations supports recent experimental work.

Experiments were conducted to investigate the punching shear behaviour of thick slabs with identical spans and depths, subjected to monotonic point load conditions. Variables included: reinforcement ratio, column size, and reinforcement size. Analytical studies conducted as part of this thesis indicate that the current CSA A23.3 and the ACI 318 can be unconservative for thick slabs with low reinforcement ratios. The new fib Model Code provisions for punching offer an effective method for determining the full load-rotation behaviour of a slab up to failure, including accurate failure predictions. A summary of the background of current design procedures and standards will be presented, and a comparison between the different design equations and theories will be given. Based on the findings of this project, it is proposed that the provisions accepted by the fib Model Code should be considered for implementation in the CSA and ACI standards.

Universiẗat, Diss., 2007--Hamburg.

[pt] Modelos de bielas e tirantes são, em última análise, representações discretas dos campos de tensão nos elementos estruturais de concreto armado próximos da ruptura e visam possibilitar um projeto consistente de todos os elementos estruturais. Este trabalho tem como objetivo desenvolver um programa de otimização topológica que gere e permita a visualização de um modelo de bielas e tirantes para elementos estruturais de concreto armado. O modelo gerado auxilia o engenheiro de projetos na compreensão dos caminhos de forças. Inicialmente o usuário deve ter como dado de entrada uma malha refinada em elementos finitos. A partir daí o programa calcula as tensões através da análise elástica por elementos finitos. As técnicas de otimização topológica usadas neste trabalho foram a do método da flexibilização súbita ( hard- kill method ) e a do método da remoção. No primeiro processo, os elementos com tensões baixas, que estão sendo usados ineficientemente têm seus módulos de elasticidade bruscamente reduzidos, enquanto que no método da remoção, estes elementos são retirados da malha. Tanto para modificar o módulo de elasticidade do elemento, quanto para retirar o elemento da malha, as tensões principais nos elementos são comparadas com uma tensão de referência definida como uma fração da maior tensão principal na malha. Caso essa tensão principal no elemento seja menor que a referida tensão de referência o elemento tem seu módulo de elasticidade modificado ou é eliminado conforme o método. A distribuição de tensão nos elementos é acompanhada pelo usuário através do módulo de visualização do programa e o processo de otimização topológica é repetido até que o critério de convergência imposto seja alcançado. / [en] Strut and tie models are ultimately discrete representations of the stress fields in the structural elements of reinforced concrete close to failure and they are meant to help the engineer to design a consistent project of all structural elements. This work aims to develop a program of topological optimisation that generates and allows the visualisation of a strut and tie model for structural elements of reinforced concrete. The generated model helps the project engineer to understand the load paths inside the element. Initially the user should have as data a refined finite element mesh. Starting from this point the program calculates the stress fields through a linear elastic finite element analysis. The techniques used for topological optimisation in this work are namely the hard-kill method and the method of removal. In the first process, the elements with low stress levels, that are not being used efficiently, have their elasticity modules abruptly reduced, while in the method of removal, these elements are removed from the mesh. Either to modify the elasticity module of the element or to remove the element from the mesh the principal stresses in each element are compared with a reference stress defined as a fraction of the largest principal stress in the mesh. If the principal stress in the element is smaller than this above mentioned reference stress the element has its elasticity module modified or is removed, depending on the method. The distribution of stresses in the elements can be followed by the user through the module of visualisation of the program and the process of topological optimisation is repeated until the specified convergence criterion is reached. / [es] Modelos de bielas y tirantes son, en último análisis, representaciones discretas de los campos de tensión de los elementos extructurales de concreto armado próximos a la ruptura. Su objetivo principal es ejecutar un proyecto que incluya todos los elementos extructurales. Este trabajo tiene como objetivo desarrollar un programa de optimización topológica que genere y permita la visualización de un modelo de bielas y tirantes para elementos extructurales de concreto armado. El modelo generado auxilia al ingeniero de proyectos en la comprensión de los caminos de fuerzas. Inicialmente el usuario debe tener como dato de entrada una malla refinada de elementos finitos. Así, el programa calcula las tensiones a través del análisis elástica por elementos finitos. Las técnicas de optimización topológica usadas en este trabajo fueron el método de la flexibilización súbita ( hard- kill method ) y el método de la remoción. En el primer proceso, los elementos con tensiones bajas, que están siendo utilizados ineficientemente tienen sus módulos de elasticidad bruscamente reducidos, mientras que en el método de la remoción, estos elementos son retirados de la malla. Tanto para modificar el módulo de elasticidad, cuanto para retirar el elemento de la malla, las tensiones principales en los elementos se comparan con una tensión de referencia definida como una fracción de la mayor tensión principal en la malla. En el caso en que esa tensión principal en el elemento sea menor que la tensión de referencia, el elemento tiene su módulo de elasticidad modificado o es eliminado conforme el método. El usuario acompaña la distribuición de tensión en los elementos a través del módulo de visualización del programa y el proceso de optimización topológica se repite hasta alcanzar el criterio de convergencia impuesto.

Dans la présente thèse, nous proposons une grille de lecture – ancrée dans la théorie du don de Marcel Mauss – et permettant de comprendre les échanges effectués dans le cadre des réseaux sociaux numériques (RSN). Cet éclairage que nous présentons, nous amène à définir et à conceptualiser « le lien social virtuel » qui explique la continuité d’utilisation de ces plates-formes de socialisation en ligne. Il nous permet également d’effectuer une taxonomie des utilisateurs des RSN en fonction de leurs comportements de « donneurs » et de « receveurs » sur ces sites. C’est ainsi que nous avons pu identifier quatre profils : « les connectés » et « les réseauphiles » (catégorie de continueurs) puis « les désenchantés » et « les déconnectés » (catégorie de discontinueurs). Nous suivons une démarche de recherche mixte puisque nous adoptons à la fois des méthodes quantitatives et qualitatives qui s’enrichissent mutuellement et nous permettent de répondre à notre problématique de recherche / In this dissertation, we propose a reading grid of interactions within social networking sites, which is rooted in the theory of the gift developed by Marcel Mauss. This lighting allows us to conceptualize the “virtual social tie” which explains the continuance of usage of these online platforms. It also leads us to develop a taxonomy of social networking sites’ users based on their behavior as “donors” and “receivers” on these websites. Thus, we have identified four groups which are: “connected” and “network-aholics” (category of continuers) then “disenchanted” and “disconnected” (category of discontinuers). We follow here a mix-method research approach as we adopt both quantitative and qualitative methods so as to get data and be able to answer to our research question

For architectural reasons, in some structural building systems, the need to change the direction of columns from one floor to another arises. One of the adopted solutions in the transition zone is to use a block of reinforced concrete to assist the transfer of loads between the columns. This solution is proposed by analogy to the blocks used in the transition from the superstructure to the infrastructure of a building, commonly called the pile caps. In this context, this work aims to study a three-dimensional strut-and-tie model applied to the design of reinforced concrete blocks used in the transition between rotated columns, from the results of elastic analysis of stresses and numerically evaluate the failure modes, last resistance and service conditions of the designed block, considering the physical non-linearity of the materials with a model of plasticity. The three-dimensional model was proposed linking plane models defined previously in studies of the author. It was found that the difference of the stresses between the proposed model and the plane model are not significant, confirming thereby the use of the plane model. From the nonlinear analysis, it was found that the load capacity of the investigated element is significantly greater than the applied load, by influence of the tensile strength of the concrete. This means that as the tensile strength of the concrete in the strut and tie model is not considered, is neglected much of the load capacity of the element. Furthermore, it was observed that the configuration of ruin occurred by yielding of steel in the armor called "main". With the results of the study, it was sought to contribute to propose a better solution for the transition region between rotated columns. / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Por motivos arquitetônicos, em alguns dos sistemas estruturais de edifícios surge a necessidade de modificar a direção de pilares de um pavimento para o outro. Uma das soluções adotadas na zona de transição de direção é a utilização de um bloco de concreto armado para auxiliar a transferência das cargas entre os pilares. Esta solução é proposta por analogia aos blocos utilizados na transição da superestrutura à infraestrutura de uma edificação, comumente chamado de blocos de fundação. Nesse contexto, o presente trabalho tem como objetivo estudar um modelo de bielas e tirantes tridimensional para o dimensionamento de blocos de concreto armado para transição entre pilares rotacionados, a partir dos resultados de análises elásticas de tensões, e avaliar numericamente os modos de falha, resistências últimas e condições de serviços do bloco dimensionado, considerando a não linearidade física dos materiais com um modelo de plasticidade. O modelo tridimensional proposto interliga modelos planos anteriormente definidos em estudos do autor. Verifica-se que a diferença entre os esforços do modelo proposto e o do modelo plano não são significativas, ratificando, com isso, a utilização do modelo plano. A partir das análises não lineares, verifica-se que a capacidade resistente do elemento estudado é significativamente maior que a solicitação aplicada, por influência da resistência à tração do concreto, ou seja, a não consideração da resistência à tração do concreto no modelo de bielas e tirantes despreza grande parte da capacidade resistente do elemento. Além disso, observa-se que a configuração de ruína ocorre pelo escoamento do aço na armadura chamada de "principal". Com os resultados do trabalho, busca-se contribuir com a proposição de uma solução mais adequada para a região de transição entre pilares rotacionados.

Submitted by Mateus Ferreira (mateus5588ferreira@hotmail.com) on 2014-03-28T14:18:32Z No. of bitstreams: 1 Dissertação Mateus Ferreira-2.pdf: 1895713 bytes, checksum: 2c6f04b32f26367332f9bc93b208175c (MD5) / Approved for entry into archive by PAMELA BELTRAN TONSA (pamela.tonsa@fgv.br) on 2014-03-28T14:19:57Z (GMT) No. of bitstreams: 1 Dissertação Mateus Ferreira-2.pdf: 1895713 bytes, checksum: 2c6f04b32f26367332f9bc93b208175c (MD5) / Made available in DSpace on 2014-03-28T14:20:21Z (GMT). No. of bitstreams: 1 Dissertação Mateus Ferreira-2.pdf: 1895713 bytes, checksum: 2c6f04b32f26367332f9bc93b208175c (MD5) Previous issue date: 2014-02-26 / A literatura de relacionamento do consumidor com a marca tem reconhecido a importância do ambiente virtual como ferramenta eficaz para a promoção da marca. Este espaço permitiu uma maior proximidade e estreitamento das relações com os diversos públicos das empresas ao potencializar as funções do marketing, o que levou as empresas a criarem fan pages de marca a fim de promover maior interação e incrementar o relacionamento com os stakeholders. Esta dissertação tem como objetivo verificar o impacto da força do laço e da homofilia na confiança em uma fan page de marca, e o impacto da confiança no engajamento com esta fan page. Para atender a este objetivo, a pesquisa se deu em duas etapas: uma primeira fase qualitativa e uma segunda fase quantitativa. Na primeira fase, esta pesquisa identifica a unidade de análise dos conceitos e gera itens para a mensuração da força do laço, homofilia, confiança e engajamento, por meio da revisão de literatura e nove entrevistas com seguidores de fan pages de marcas. A segunda fase verifica, por meio de uma survey com 688 seguidores de uma fan page, o impacto destes conceitos no engajamento. As entrevistas foram analisadas por meio da análise de conteúdo, enquanto que os dados da survey e a rede nomológica foram analisados pela modelagem de equações estruturais. Os resultados da primeira fase indicam que os consumidores tratam a fan page como unidade de análise dos conceitos e forneceram itens satisfatórios para a mensuração dos conceitos e suas dimensões. Já os resultados da segunda fase dão suporte a rede nomológica testada, indicando uma associação positiva da força do laço e homofilia com a confiança, e da confiança com o engajamento com fan pages de marcas. / The literature on consumer relationship with brand has recognized the importance of the virtual environment as an effective tool for brand promotion. This place allowed companies to have a greater proximity and closer relationship with different audiences to enhance the functions of marketing, which led companies to create brand fan pages to promote interaction and foster the relationship with stakeholders. This dissertation aims at determining the impact of tie strength of and homophily in trust on the brand fan page and the impact of trust in the engagement with this page. To answer this goal, the research was made in two stages: a first qualitative phase and a second quantitative phase. In the first phase, this research identifies the units of analysis and generates items to measure the strength of ties, homophily, trust and engagement by means of literature review and interviews with nine followers of brands fan pages. The second phase checks, through a survey of 688 followers of a fan page, the impact of these concepts in engagement. The interviews were analyzed with use of content analysis, while data from the survey and the nomological network were analyzed by means of structural equation modeling. The results of the first phase indicate that consumers treat the fan page as a concepts supplier and provided satisfactory items for the measurement of concepts and their dimensions. The results of the second stage support the nomological network, indicating a positive association of the strength of tie and homophily with trust, and of trust with engagement with brands fan pages.