Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising cost for tax purposes. Research questions posed by this study are answered through the development of a classification process that may assist with the classification of advertising cost for the purpose of taxation. It has been established that guidelines for the classification of advertising cost as capital or revenue of nature are needed to correctly classify advertising cost for tax purposes. Furthermore, the determination of when advertising cost will be regarded as capital of nature is required. The study used a mixed method research approach, involving a literature review of case law and income tax acts as well as an analysis of annual financial statements. Findings from this research indicate a growing trend in revenue generated from advertising in South Africa; proving the importance of the advertising market in the economy. Guidelines for the classification of advertising cost for tax purposes were established by using principles from national and international case law. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

Advertising plays a distinct role in economies around the world and, in this regard, diverse countries have been investigated in this study including the BRICS countries. It focused on the classification of advertising cost for tax purposes. Research questions posed by this study are answered through the development of a classification process that may assist with the classification of advertising cost for the purpose of taxation. It has been established that guidelines for the classification of advertising cost as capital or revenue of nature are needed to correctly classify advertising cost for tax purposes. Furthermore, the determination of when advertising cost will be regarded as capital of nature is required. The study used a mixed method research approach, involving a literature review of case law and income tax acts as well as an analysis of annual financial statements. Findings from this research indicate a growing trend in revenue generated from advertising in South Africa; proving the importance of the advertising market in the economy. Guidelines for the classification of advertising cost for tax purposes were established by using principles from national and international case law. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

本論文藉由分析兩位三歲兒童和他們母親的對話來探討兒童行使請求(request)的情形。文中的討論主要涵蓋了三個層面。分別是兒童行使請求時採取的策略，使用的語言形式，以及運用的互動知識(interactional knowledge)。結果發現，兩位兒童行使請求時會採用下面的策略：指明一特定的動作、指明想要取得的物體、指出自已的需求及間接暗示。此外，他們利用以上的策略行使請求時所使用的語言形式有所不同；而這些差異似乎間接反映出這兩位兒童的一些對話或是人際互動的知識(conversational or interpersonal knowledge)影響了他們請求時所使用的語言形式。因此，本論文推論兒童在三歲左右或許已經知道了一些互動知識，而這些互動知識會影響他們在對話中如何請求。 / This study aims to explore children’s requests in mother-children conversation based on dyads of two three-year-old children and their mothers. Three aspects about children’s requests in daily conversation are concerned: (1) the means or strategies children depend on to convey their request intents; (2) the formal or linguistic elements children employ to realize their request intents; and (3) the conversational or interpersonal skills children may have acquired as they are requesting. With a careful examination over the collected conversations, it is found that children at the age of three tend to demonstrate their requests through the following means. First, children indicate a specific action they intend their hearers to do in their utterances. Second, children request for a desired object by indicating literally the target objects, or information about the target object, e.g. adjectives or quantifiers. Thirdly, they indicate their self-want to have their hearer fulfill their desire. The last means children employ to request is hinting. They indirectly convey their request intents, and their hearer can infer the intended act. In addition, children usually use different formal elements to manifest their requests. For example, their requests for a specific action were found to be conveyed with imperatives, imperatives with sentence-final particles, or imperatives with A-not-A tags. Further investigation on the formal varieties of children’s requests reveals that some conversational or interpersonal factors may play a role in how children convey their request intents, e.g. cooperativeness, social status, conversational topic. The findings, therefore, show that children at the age of three have probably been aware of some conversational or interpersonal knowledge and the knowledge may affect their performance of requests in conversation.

The Conservative governments of 1979-1997 were determined to reduce what they saw as "excessive union power". A succession of Employment and Trade Union Acts designed to undermine collective organisation and therefore trade union power were passed. The common perception tends to be that trade union power has been severely curtailed; however, some researchers suggest that very little has changed on the shopfloor. The main aim of the research was to ascertain what trade union members thought about the power of their trade unions. The focus of the study was on the local and workplace union organisations of the ABEU and UNISON. The research involved a case study approach. Data was obtained through the use of observation, interviews, questionnaires and the analysis of documentary evidence. It is concluded that trade union power is still a reality in the 199Os, though that power may be looked upon differently depending whether the focus is on unions at a national level or within the workplace. National unions may have changed but workplace organisations appear to remain much the same as they always have; some workplace organisations are effective and others do not appear to be as successful at achieving their aims. The success of workplace trade unionism is dependent upon the personalities and styles of working of the lay representatives. The legislation appears to have had little effect on independent workplace union organisations, though claims that the legislation had reduced trade union power appear to have been taken at face value, even by union members. As long as effective lay representatives are forthcoming there is no reason why unions at workplace level should not continue protecting their members' interests well into the 21st century.

This thesis examines Luke's portrayal of the Gentiles' state prior to their coming to Christian faith. Following the survey of research, it commences with Luke's direct references to Gentiles prior to faith. It then gathers conclusions concerning their state from the Gentile encounter with Jesus and Christian salvation. This includes Luke's notes on the condition of Gentiles and on their appropriation of salvation. Finally it draws conclusions from Luke's portrayal of Gentile Christians. Such a comprehensive study of this aspect of Luke's anthropology has not been undertaken previously and constitutes the major fresh contribution of this thesis. This comprehensive approach is necessary to challenge some previous contributions to Lukan anthropology. It argues that the main study in the field (J.-W. Taeger, Der Mensch und sein Heil; 1982) does not sufficiently consider all the evidence. By concentrating on the Gentiles in Luke-Acts (including Samaritans and God-fearers) this present thesis comprehensively covers all the relevant material. Against Taeger who suggests that Gentiles do not need 'saving' as much as 'correcting', it concludes that Luke portrays Gentiles prior to faith in a state requiring God's saving intervention. Thorough correction has to accompany and follow this salvation. Though allowing for distinct Lukan emphases, this portrait is not essentially at odds with that of other NT authors. These results further show that the Areopagus speech needs to be and can be satisfactorily interpreted in it's context and in conjunction with similar statements. This thesis further argues that Luke's narrative sections and the characterisation they present should no longer be neglected in favour of the speeches. Luke's portrayal of Gentiles prior to faith also bears on his understanding of sin and provides additional justification for the Gentile mission. This study challenges proposals of Luke's alleged anti-Judaism and provides some hitherto little-noticed correctives.

[pt] Qual o sentido do tempo na história do homem? Sabemos que vivemos no tempo dos homens (Chrónos). Mas como diz a Sagrada Escritura: não somos deste mundo, ou seja, não somos deste tempo. O próprio Cristo disse: meu reino não é deste mundo. Diante dessas considerações, a dissertação faz uma exposição atualizada dos termos Chrónos e Kairós na dýnamis do Espírito Santo - no sentido de situar o homem na realidade do tempo, a partir da leitura bíblica de At 1,6-8 - e, principalmente, dos termos Chrónos e Kairós, exaurindo uma reflexão sobre a ação do tempo na história do homem dentro da dinâmica da passagem do Chrónos para o Kairós; viver bem o Chrónos, reconhecendo, entretanto, que já chegou o tempo da graça, o Kairós: o Cristo que está entre nós. A encarnação do Verbo qualifica todo este sentido de tempo: conhecemos o antes e o depois de Cristo. Assim, Jesus Cristo é este grande qualificador do tempo e a sua atuação no mundo nos traz três dimensões diferentes de tempo. O estudo reflete sobre estes três tempos de atuação de Deus na história dos homens: o tempo de Israel; o tempo de Jesus e o tempo da Igreja. Deste modo, o estudo de Chrónos e Kairós são refletidos à luz bíblica e analisados na dýnamis do Espírito Santo, através da exegese e da hermenêutica bíblica, sistematizada e elaborada com oportuna pesquisa dos termos e sua atuação nos três tempos de estudo, perpassando elementos primordiais de compreensão, tais como: missão, testemunho e Igreja. Portanto, o estudo visa a colocar o leitor em uma perspectiva de tempo, bem como refletir sua atuação neste tempo, no Chrónos e no Kairós, desejando que cada um saiba descobrir o verdadeiro Kairós de sua vida, a graça de Deus que se manifesta. / [en] What is the sense of the time in men´s history? We know we are living in the human time (Chrónos), but as the Sacred Scripture states: we are not from this world, or, we are not from this time. As Christ said: my kingdom is not from this world. Taking these facts into consideration, the report explains the updated terms Chrónos and Kairós under the dýnamis of the Holy Spirit, in order to locate the man in the reality of the time in the Holy Bible literature of At 1,6-8, persuing an reflection about the of time in men´s history within the dynamic of chronological age from Chrónos to the Kairós, to live well the Chrónos, but keeping in mind that the time of grace has already started, the Kairós, the Christ among us. The incarnation of the Verb qualifies this time sense as we know the before and after Christ, and then Jesus Christ is the Major Qualifier of the time. His Action within the world brings us three different perspectives of time. It reflects about the three times of God Action over the men´s history: Israel time, Jesus time and the Church time. Thus, the study of Chrónos and Kairós are reflected in the Holy Bible and further analyzed within the dýnamis of the Holy Spirit through the interpretation and the exegesis of the Holy Scripture. A very careful research of these terms was developed, considering very important elements of study: Mission, Testimony and Church. This study intends to place the reader into the context of the time, leading the reader to reflect this chronological time into her reality. In the Chrónos and in the Kairós, wishing that men and women shall know how to discover the true Kairós in their lives. May each person be able to discover the grace of God shown in every day life.

The aim of the logic for pragmatics considered in this work is to provide a logical framework that formalises reasoning about the pragmatic forces with which a sentence may be uttered. The concept of pragmatic or illocutionary force comes from speech act theory and plays a crucial role also in certain branches of artificial intelligence, in particular in the development of communication protocols for software agents. Instead of considering the full-blown theory of speech acts, we focus on speech acts that either have the pragmatic force of an assertion or the pragmatic force of an obligation, and on how these speech acts may be related to each other. In particular, we are interested in a principle proposed by Bellin and Dalla Pozza that allows one to promote acts of obligations through causal chains of acts of assertions. The main achievement of this thesis is a sound and complete categorical semantics for a logic for pragmatics incorporating the aforementioned principle. One of the benefits of the proposed semantics is that it allows one to deal with conditional obligations as well, thus extending the framework in a very interesting way. Although the logical framework considered in this work incorporates only two types of speech acts, we hope to be able to show that we have a well-behaved core fragment that can serve as a fruitful basis for further investigations.

Why do people go into rooms to watch other people speak? What is it that is taking place when a performer walks onto a stage, or steps up to a microphone, and, in the silence that has fallen, begins to speak? This thesis considers both the pleasures and the anxieties that attend such public acts of speaking, and responds in particular to the kinds of utterances that announce themselves as in some way 'non-serious'. It takes, as its founding example, comedian Stewart Lee saying, of Top Gear presenter Richard Hammond, 'I wish he had died in that crash', before adding, 'it's just a joke ... like on Top Gear'. This, I suggest, is a complex moment that calls into play many of the key questions of performative theory, restaging them within the context of early twenty-first century Britain, where speech is mediatized and monetized as a form of entertainment. Against this backdrop, the thesis draws on key works by Shoshana Felman and Judith Butler, to argue that the ethics that emerges from such an enquiry would be one based on our mutual, shared unknowingness about what our bodies 'say' when we stand up to speak. Crucially, this might also be an ethics responsive to a certain kind of funniness. This thesis examines performances that are attuned to this kind of funniness: the stand-up comedy of Stewart Lee; the philosophical performance of J.L. Austin; the postmodern theatricality of Kinkaleri, and the stalled conversations via which the practice of performance studies itself takes place. Acknowledging the rhetoric by which its own 'voice' is figured, this thesis both narrates and stages moments of confusion between bodies and figures, examples and jokes, theory and performance. It aims to discover how such confusions, and the pleasure and anxiety they induce, might become politically useful.

In this paper we discuss what is known so far about diagonal acts of monoids. The first results that will be discussed comprise an overview of some work done on determining whether or not the diagonal act can be finitely generated or cyclic when looking at specific classes of monoids. This has been a topic of interest to a handful of semigroup theorists over the past seven years. We then move on to discuss some results pertaining to flatness properties of diagonal acts. The theory of flatness properties of acts over monoids has been of major interest over the past two decades, but so far there are no papers published on this subject that relate specifically to diagonal acts. We attempt to shed some light on this topic as well as present some new problems.

In this paper we discuss what is known so far about diagonal acts of monoids. The first results that will be discussed comprise an overview of some work done on determining whether or not the diagonal act can be finitely generated or cyclic when looking at specific classes of monoids. This has been a topic of interest to a handful of semigroup theorists over the past seven years. We then move on to discuss some results pertaining to flatness properties of diagonal acts. The theory of flatness properties of acts over monoids has been of major interest over the past two decades, but so far there are no papers published on this subject that relate specifically to diagonal acts. We attempt to shed some light on this topic as well as present some new problems.