In spite of the enormous resurgence of critical interest in minor figures of the Victorian era over the last twenty years, almost no attention has been paid to Francis Turner Palgrave (1824-1897). In his own age, he was respected as a man of letters, educator, art critic, poet, friend of Alfred Tennyson, and editor of The Golden Treasury of the Best Songs and Lyrical Poems in the English Language, first published in 1861. This dissertation attempts to make good that neglect in two ways: firstly, through an analysis of his life and times, an assessment of his writings as an art and literary critic, an examination of his considerable corpus of original poetry, and the compilation of the first comprehensive bibliography of his own publications. This bibliography is accompanied by a checklist of manuscript sources and a listing of secondary materials about Palgrave himself. Secondly, the dissertation makes the first systematic examination of the Golden Treasury, its genesis and editing principles, its critical reception, and its publication history. This detailed study is accompanied by eight appendices giving bibliographical information about the form and contents of the four major editions of the Treasury published in Palgrave's lifetime, along with a listing of sources and a checklist of contemporary reviews. Throughout the dissertation, the intellectual concerns that led Palgrave to develop a set of fixed principles for judging all art and literature are examined in order to establish that, like his friend Matthew Arnold, he was a committed Hellenist, who insisted that all poetry conform to what he perceived as the "Homeric" ideals of simplicity and unadorned language. The Golden Treasury, in particular, is based on an ideal of "unity" which Palgrave used to justify the many editorial excisions and variant readings which are such a feature of the volume's texts. It is impossible to account fully for the unprecedented success of the Golden Treasury, which has continued to be reprinted in a variety of editions from the time of its first publication until the present, but one of its most important features is that it is the first anthology of English lyric poetry to declare itself complete: Palgrave insisted that the book contained all the best lyrics in the English language. Just as significant is the fact that it is the first anthology by a professional educator who refused to make his selections on the basis of their morally improving qualities, but relied instead on poetic excellence alone. "Francis Turner Palgrave and The Golden Treasury," therefore, attempts to account for the extraordinary success of the Golden Treasury and to examine one of the nineteenth-century's more interesting minor figures, one who was a friend of some of the most brilliant men of his day, including Jowett, Browning, Arnold, Clough, and Gladstone; a recognised minor poet of the "contemplative" school which included Arnold and Clough; and a well-known champion of the Pre-Raphaelite painters. / Arts, Faculty of / English, Department of / Graduate

Historians have argued that the Peruvian church collaborated with the fiscal reform of the Spanish Monarchy under Philip IV. This article, however, revises this interpretation by examining how the cathedral chapter of Lima reacted against the Unión de Armas, the keystone of the reform. This research analyzes the disputes over enacting the reform through the opinions of the cathedral chapter and the viceroy marqués de Mancera, who had different points of view about how to collect the tithe on wine. Then, it examines one lawsuit between the tithe collector and the treasurer of the archdiocese. This allows us to see how a sector of the Church was involved in fiscal fraud and resisted the Crown reform. / Los historiadores han argumentado que la Iglesia peruana colaboró con la reforma fiscal de la monarquía española durante el reinado de Felipe IV. Este artículo, sin embargo, revisa esta afirmación al examinar el comportamiento del cabildo eclesiástico de Lima frente al proyecto de la Unión de Armas, la pieza clave de dicha reforma. Esta investigación analiza las disputas sobre la aplicación de la reforma a través de las opiniones del cabildo de la catedral y el virrey marqués de Mancera que tenían puntos de vista diferentes en torno a cómo debía llevarse a cabo el cobro del diezmo sobre el vino. Además, examina un pleito entre el diezmero y el tesorero del arzobispado. Esto permite ver cómo un sector de la Iglesia estuvo involucrado en el fraude fiscal y resistió la reforma de la Corona.

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On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. However, National Treasury is reticent to grant permission to reassign these assets, as revenue from intellectual property is perceived to contribute vastly to the South African tax revenue. This amendment came into being shortly after the dismissal in the Oilwell case. This case, in essence, held that intellectual property is not capital for the purposes intended by National Treasury, and therefore no prior approval to assign it offshore is required from National Treasury. This dismissal led to a large outflow of intellectual property to tax favourable foreign locations. At the same time, it exposed transfer pricing risks that had previously gone unnoticed. Although these risks have once again been mitigated by the amendment to Regulation 10(1) (c), it does not mean that it is now a thing of the past, best left forgotten. The South African government intends to relax or abolish all exchange control regulations in the future. At present the exact date when this is to take place is not known. Once the exchange control regulations are abolished, the transfer pricing risks associated with intellectual property will once again come to the forefront and will lead to significant loss to South African tax revenue. The three main risks that became apparent during the period before the amendment to Regulation 10(1) (c) are the following: * Transfer pricing risk consisting of mainly: - A lack of a comparables database to enable tax administrators to determine an appropriate arm’s length price for intellectual property. - A lack of the relevant skills, experience and knowledge required to accurately assess transfer prices of intellectual property. * Challenges in obtaining relevant, comprehensive and timely information to accurately determine arm’s length prices for intellectual property transactions. * A lack of understanding the principle of economic substance and legislation in South Africa to define economic substance parameters. * In this mini-dissertation, these weaknesses are discussed in more detail to highlight to SARS the trials it faces when the exchange controls regulations are expelled. Various ways in which these flaws can be challenged head-on are also presented. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. However, National Treasury is reticent to grant permission to reassign these assets, as revenue from intellectual property is perceived to contribute vastly to the South African tax revenue. This amendment came into being shortly after the dismissal in the Oilwell case. This case, in essence, held that intellectual property is not capital for the purposes intended by National Treasury, and therefore no prior approval to assign it offshore is required from National Treasury. This dismissal led to a large outflow of intellectual property to tax favourable foreign locations. At the same time, it exposed transfer pricing risks that had previously gone unnoticed. Although these risks have once again been mitigated by the amendment to Regulation 10(1) (c), it does not mean that it is now a thing of the past, best left forgotten. The South African government intends to relax or abolish all exchange control regulations in the future. At present the exact date when this is to take place is not known. Once the exchange control regulations are abolished, the transfer pricing risks associated with intellectual property will once again come to the forefront and will lead to significant loss to South African tax revenue. The three main risks that became apparent during the period before the amendment to Regulation 10(1) (c) are the following: * Transfer pricing risk consisting of mainly: - A lack of a comparables database to enable tax administrators to determine an appropriate arm’s length price for intellectual property. - A lack of the relevant skills, experience and knowledge required to accurately assess transfer prices of intellectual property. * Challenges in obtaining relevant, comprehensive and timely information to accurately determine arm’s length prices for intellectual property transactions. * A lack of understanding the principle of economic substance and legislation in South Africa to define economic substance parameters. * In this mini-dissertation, these weaknesses are discussed in more detail to highlight to SARS the trials it faces when the exchange controls regulations are expelled. Various ways in which these flaws can be challenged head-on are also presented. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

Thesis (MPA)--University of Stellenbosch, 2011. / ENGLISH ABSTRACT: The South African Constitution, 1996, requires a development–oriented public administration, cultivating good human resources management and career development practices to maximise human potential. Talent management complies with this constitutional requirement as a practice that ensures that people with the required skills and aptitude are attracted, developed, utilised and retained to increase workplace productivity. The Provincial Government Western Cape (PGWC) has aligned itself with talent management by focusing on the attraction, development and retention of skills to address poverty and unemployment. The Western Cape Provincial Treasury (WCPT), which manages the PGWC finances, has however experienced high employee turnover rates lately with talented employees leaving the organisation for other public service departments or private sector organisations. This thesis assessed WCPT’s approach to talent management by: Obtaining an understanding for why talented employees left or are leaving WCPT; Exploring the concept of talent management in organisations globally; Exploring the legislative context for talent management in the South African public service; and Determining what WCPT’s approach to talent management is by using WCPT as a case study. A qualitative case study research design with unstructured interviews, a survey questionnaire and documentation were used to conduct this study. The case study of WCPT was used to draw inferences between the practice and theory in the literature review to understand why talented employees left and are leaving WCPT and what WCPT’s approach to talent management is. It was found that job dissatisfaction was the broad reason why talented employees left WCPT. Job dissatisfaction includes dissatisfaction about competitive salaries, sufficient training and development, a career planning programme, work-life balance, and so on. A draft talent management strategy has been formulated for WCPT but has not been implemented because the Human Resources department of WCPT has been relocated to the Department of the Premier as a result of the modernisation1 of public service departments in the PGWC. This thesis has made recommendations that the draft talent management strategy be implemented, despite the absence of the Human Resources department, as part of a broader strategy to establish WCPT as an employer of choice. / AFRIKAANSE OPSOMMING: The Suid-Afrikaanse Grondwet, 1996 vereis ʼn publieke administrasie wat goeie menslike hulpbron bestuurspraktyke bevorder en loopbaanontwikkeling sowel as menslike potensiaal aanhelp. Talentbestuur voldoen aan hierdie vereiste deur te verseker dat mense met vaardighede gewerf, ontwikkel, aangewend en behou word om produktiwiteit te verbeter. Die Wes-Kaapse Provinsiale Regering het homself in lyn gebring met hierdie grondwetlike vereiste deur te fokus op die werwing, ontwikkeling en behoud van vaardighede om armoede en werkloosheid aan te spreek. Die Wes-Kaapse Provinsiale Tesourie (WKPT) het egter, inteendeel, ʼn hoë omset in talentvolle werknemers ondervind, wie die organisasie verlaat het vir posisies in ander openbare sektor departemente sowel as privaatsektor organisasies. Hierdie verhandeling het die WKPT se benadering tot talent bestuur gemeet deur: ʼn Begrip te verkry vir hoekom talentvolle werknemers WKPT verlaat het; om die begrip talentbestuur in organisasies wêreldwyd te verken; om die wetlike konteks van talentbestuur in openbaresektor organisasies in Suid-Afrika te ondersoek; en om vas te stel wat WKPT se benadering tot talentbestuur is deur WKPT as ʼn gevallestudie te gebruik. ʼn Kwalitatiewe navorsingsontwerp was gebruik om die navorsings probleem te ondersoek met ongestruktureerde onderhoude, ʼn meningsopname vraelys en dokumentasie as navorsingsmetodes. Die gevallestudie van WKPT was gebruik om verskille tussen die praktyk en die teorie te verstaan en vas te stel waarom talentvolle werknemers WKPT verlaat het en wat die organisasie se benadering tot talentbestuur is. Daar was gevind dat werknemerontevredenheid die oorhoofse rede was waarom talentvolle werknemers WKPT verlaat het. Werknemerontevredenheid sluit in hierdie geval ontevredenheid oor kompeterende salarisse, genoegsame opleiding en ontwikkeling, ʼn loopbaanontwikkelingsprogram en werk-leefbalans in. WKPT het ʼn konsep talentbestuur strategie ontwerp, maar dit was egter nog nie geimplementeer nie omdat die menslikehulpbronne department van WKPT verskuif was na die Departement van die Premier. Hierdie verhandeling het aanbeveel dat die konsep talentbestuur strategie nog steeds geimplementeer word ten spyte van die feit dat die menslikehulpbron department verskuif was. Die implementering van hierdie strategie sal deel uitmaak van ʼn oorhoofse strategie om WKPT te vestig as ʼn werknemer by keuse.

在企業國際化的過程中，組織與管理方式的設計上，應以全球之觀點出發，以追求企業之永續經營。企業總部所發展出來之組織文化、管理流程、資訊應用等，是企業是否能成為一成功國際化企業之必要條件。 本研究採用個案訪問及資料收集之方式，探討本土企業在國際化歷程中，就財務資金調度管理之相關議題來歸納分析出本土企業現行做法之問題，並以國外成功的跨國企業為例來找出可行之參考方案。 因此，本研究透過介紹6個本土企業其資金管理之現況，歸納本土企業在國際化過程中會遭遇之問題。然後看一家正邁向國際化之本土企業，根據其國際化之歷程來看其資金管理上之演進及即將面臨的跨國管理所可能遇到之衝突。 接著以成熟的全球管理企業為例，看其國際化演進過程來瞭解在各階段所遇到之議題，以及現行所演繹出來的資金管理方法。我們並介紹其在外匯及銀行(現金池)之實際操作及與資訊整合之運用，以提供本土企業之一項財務資金管理之選擇參考。 最後我們將整理根據R集團之經驗所歸納出在國際化歷程中會面臨之課題，並依據文獻及實例來提出可行之參考建議。 / For a local company transform into a globalization enterprise, it should be focus on organization structures and managerial concept to pursue business continuity from a global perspective. The organization credo shall develop its organizational culture, management process, and application of information, which are the vital elements for being globalization. This research uses case study and information collection to study how local companies transform as global enterprise. We bring up the issue from Treasury Management point of view to analyze the problem that local companies may encounter during the evolution of globalization. In the meantime, with reference one successful transactional companies, we will find out some workable solutions. Hence, we sum up the problems what a local company could encounter as to become a transactional company, we will firstly analysis the current status for six local companies. Base on the problem we select, we will make the same comparison to one well-known company in Taiwan to observe the revolution of its management in terms of Treasury issue and the conflicts it would meet possibly. Next we will use an example of a mature global company to understand how they perform its Treasury Management as a global enterprise and how they deal with the relevant issues as we identified in our study. We also introduce its operations in the areas of foreign exchange, cash pooling as well as the integration of information to offer a workable solutions to our local company. Finally, we will generalize the challenges that a global enterprise would encounter as our example - R group and try our best to offer relevant suggestions according to literatures and real cases.

Les hommes, dès leur naissance, et de fait après leur entrée dans le monde, ont des devoirs et des droits, un fait inhérent à ce monde. L’existence du droit de vivre et des devoirs humains d’un côté, et la puissance de posséder et de transmettre les possessions de l’autre côté, démontre le besoin de fondation d’un système juridique. La mort au sens juridique, c’est la fin de l’existence des personnes, le phénomène qui cause la rupture entre la personne et ses biens. Certes, ce phénomène arrive indubitablement, et alors se pose la question des biens notamment sans possesseur.On entend littéralement par « héritage », tous les biens et les choses personnels qu'une personne décédée laisse derrière elle ou tout ce qui est soumis à l'héritage dans les biens d'une personne décédée. Dans les termes du droit, l'héritage est défini comme le transfert inéluctable des biens d'une personne décédée à ses parents et à ses proches, selon des conditions particulières (de la société). Le transfert des biens d'une personne dès son décès est une chose ancienne qui s'enracine dans les premières civilisations humaines. Depuis le moment où la famille au sens premier du terme fut fondée, jusqu'à la forme qu'elle a aujourd'hui, le transfert des biens d'une personne décédée à ses proches a un aspect légal qu'on peut rencontrer au sein de différentes sociétés. L'héritage est un terme provenant de la nature intrinsèque de l'homme, mais il ne faut pas pour autant ignorer que pour différentes sociétés, il se définit conformément aux us et coutumes et aux croyances relatives à l'héritage défini par les règles instituées sur les biens privés.L'héritage est un droit naturel. Il est possible que plusieurs personnes pensent qu'il serait meilleur, au moment du décès, que leurs biens fassent partie des biens publics et qu'ils soient à la disposition du trésor public. Néanmoins, si on y réfléchit attentivement, il devient clair que cette position nous éloigne de la justice, car le sujet de l'héritage est un fait tout à fait naturel et logique, de la même manière que le père et la mère transmettent une partie de leurs traits physiques et moraux suivant les lois de l'héritage naturel.Mots-clés : posséder, transmettre, possession, système juridique, bien, décédé, héritage, la famille, droit naturel, trésor public / It is a truth common to all that from their birth onward, on entering this world, men have rights and obligations. The existence of the right to live and the human obligations on one side and the power to possess and transmit one’s possessions on the other side prove the need to establish a legal system. On a judicial level, death is the end of someone’s existence, the cause for the separation between someone and his goods.Since death occurs to all of us, what happens to possessions whose owner is unknown? The notion of heritage encompasses all the goods and personal objects which a deceased one leaves behind or all the goods of a deceased one which are to be inherited. In terms of law, heritage is understood as the definitive transfer of the goods of a deceased to his parents or his kids under the specific conditions of his society. The transfer of goods of someone who has just died is ancient and stretches back to the first human civilizations. From the time of the primitive form of the family to its current shape, and among the different kinds of societies, there has been a legal aspect to the transfer of a deceased one to his kids. The notion of heritage is inherent to man’s nature. But one must not forget that habits and customs vary from society to society. Thus the creeds related to heritage define the rules related to private goods.Inheriting is a natural right. Some may believe that it would be better that the goods of a deceased be integrated into the common property and be kept at the disposal of the Treasury.Nevertheless, after more thorough thinking, this point of view appears to be far from being just, since heritage is completely natural and logical, like the transmitting of some of one’s parents’ physical and moral traits is, according to the natural heritage.

O balanço de uma instituição financeira reflete suas principais decisões estratégicas, a saber, suas decisões de aplicação e captação que determinam os seus resultados. O objetivo desse trabalho é sugerir e testar uma composição para os segmentos do sistema bancário brasileiro baseado nessas decisões estratégicas e, assim, desenhar um perfil de atuação para os bancos no país. Esse trabalho utiliza dados de balancetes públicos padronizados pelo Plano Contábil das Instituições Financeiras (COSIF) e disponibilizados pelo Banco Central do Brasil. Os dados são transversais e a data base escolhida para esse estudo é dezembro de 2004, dez anos após a implantação do Plano Real e a publicação do primeiro artigo do gênero no Brasil por Savoia e Weiss (1995). Muitas transformações aconteceram nesses dez anos, em que pese à redução do sistema bancário de 263 para 140 instituições bancárias operantes. As técnicas multivariadas usadas são: análise de cluster, análise discriminante e escalonamento multidimensional. Os procedimentos hierárquico e não-hierárquico de análise de clusters foram utilizados em seqüência para formar segmentos internamente homogêneos e heterogêneos entre si. A solução escolhida subdivide o sistema bancário brasileiro em cinco grupos: varejo, crédito, tesouraria, intermediação bancária e transição ou outros repasses. Essa solução foi testada por meio de uma análise discriminante com bons resultados do ponto de vista da sua significância prática. O escalonamento multidimensional foi utilizado para propiciar uma solução gráfica que facilitasse a análise dos dados. Os resultados sugeriram que o sistema bancário era bem explicado por esses cinco segmentos. Três deles, os segmentos de varejo, crédito e tesouraria estavam voltados para a atividade-fim do sistema bancário, a intermediação financeira. Dois deles, os segmentos de intermediação bancária e transição ou repasses, foram caracterizados como intermediação da intermediação. Grupos com menor foco na intermediação financeira completa, entre credores e devedores primários, realizada pelos três segmentos anteriores. Levanta-se a hipótese de que o grupo de transição ou repasse representa os novos entrantes do mercado ou bancos com dificuldade de adaptação ao sistema bancário. O fato de mais de 30% dos bancos terem essas características de intermediação da atividade de crédito, ou estarem em busca de novos nichos de atuação sugere que o processo de reestruturação do sistema bancário iniciado em 1994 ainda não está concluído / The balance sheets of financial institutions reveal their primary strategies, namely investment and funding, which determine banks profitability. The aim of the present study was to suggest and try out experiment with a (optimal) combination for the Brazilian banking system markets based on these strategic parameters decisions, and thus, design a course of action for the Brazilian banks. This study relies on public balances provided by the Brazilian Central Bank and standardized by the Accounting Chart for Institutions of the National Financial System (COSIF). Balances chosen for this cross-section study date December, 2004; ten years after the implementation of the Real plan and the publication of the first article of the kind by Savoia and Weiss (1995). During the referred period Brazilian banking system underwent deep transformations and banking institutions were reduced from 263 to 140. The multivariate methods applied to this study comprised cluster analysis, discriminant analysis, and multidimensional scaling. Hierarchical and non-hierarchical cluster procedures were carried out in order to bring about five groups, distinct among themselves, but homogeneous within themselves. The proposal lies in dividing the Brazilian banking system into five major groups: hybrid; credit; treasury; interbanking; and transition or distribution banks. This solution was tested by a discriminant analysis and met practical significance criteria. Multidimensional scaling provided a graphical interface that simplified further analysis. The results suggest the five-group solution is adequate. Three of them, hybrid, credit and treasury banks, perform well-defined bank operations, providing banking intermediation, whereas the other two, interbanking and transition or distribution banks operate as intermediates in the banking system (i.e., an intermediation of the intermediation). Thus, the last two are not so focused on the whole financial intermediation between lenders and borrowers as the three first groups are. It is suggested that such intermediation of credit distribution be a non-profit strategy of the transition or distribution banks for new entrants or banks facing difficulties in fitting in the financial system. Over 30% of the banking system operate as credit intermediates alone or follow a course of action searching for new profitable markets. This high number of transition banks suggests that the Brazilian banking system is still in the process of consolidation.

Esta pesquisa buscou compreender o trabalho indígena no Estado do Grão-Pará e Rio Negro durante a segunda metade do século XVIII, período em que vigorou o Diretório dos Índios. Assim, discorremos sobre a conjuntura e historiografia a respeito do Diretório, bem como elaboramos uma análise das políticas indigenistas e da funcionalidade da Tesouraria do Geral do Comércio dos Índios, instituição fiscal responsável pelos rendimentos da produção das povoações indígenas. Por ser o índio utilizado em diversos trabalhos, o principal objetivo desta investigação histórica foi demonstrar que a mão de obra indígena foi maciçamente explorada pela economia colonial, e não apenas empregados em atividades ligadas à agricultura e ao extrativismo. Nesse sentido, os indígenas foram também utilizados como mão de obra especializada, empregada na construção de navios mercantes e de guerra, embarcações essas as quais faziam parte das ações da Companhia de Comércio do Grão-Pará e Maranhão que visavam entre outras ações reformar e aumentar a frota naval de Portugal. / This research aimed to understand the indigenous labor in the State of Grão-Pará and Rio Negro during the second half of the 18th century, period in which prevailed the Indians Directory. Thus, we discuss the conjuncture and historiography regarding the directory as well as elaborate an analysis of the indigenist policies and the functionality of the Treasury of the Indians Trade, institution that was responsible for financial matters such as spending and tax of the indians labor. As the indians were used in several labors, the main goal of this historical investigation is to demonstrate that the indians were massively exploited by the colonial economy and not only employed in activities related to agriculture and extractivism. Thereby, the indians were also used as specialized labor, employed in the construction of merchant ships and war vessels, which were part of the actions of the General Company of Grão-Pará and Maranhão, which aimed, among other actions, to reform and increase the portuguese naval fleet.