The use of the expectation marker actually in spoken conversation is an interesting topic. This study investigates the different functions of actually and the importance of context in eight spoken conversations from the Santa Barbara Corpus of Spoken American English. The chosen conversations are different when it comes to social factors like the participants’ age or gender. The interactions are studied using Karin Aijmer’s suggested functions of actually. Aijmer divides the expectation marker into two major functions: contrastive and emphatic. Basically, the contrastive actually functions as an opposition between points of views, and the empathic actually is used to justify or explain an earlier statement. The method used for the study is of a qualitative character as I study the interactions thoroughly both by listening to the conversations as well as studying the available transcript versions of the interactions. Overall, the study shows that emphatic actually is most common in the data used, and it is mainly used to explain or justify something or as a marker of a participant’s style of speech. In other words, actually is more often used as a way to underline an utterance rather than to correct or make a contrast to another participant’s statement. Actually is often used as a marker of style, a way for a speaker to signal or mark a specific style of speech. All of the conversations are taken from everyday life and should therefore be considered unprepared. When it comes to context it seems as if actually is more frequently used in conversations between participants close in age and who are involved in a closer sort of relationship, for example cousins or a couple in a love relationship. As for gender, actually is used by both women and by men.

Share-based payments have become a popular form of employee remuneration, largely for its potential to address the agency problem and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction where shares are awarded to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a company‟s own shares as “expenditure”. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provision‟s low monetary limit and restrictive requirements are considered to be inadequate, where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this study is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, which would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Share-based payments have become a popular form of employee remuneration, largely for its potential to address the agency problem and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction where shares are awarded to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a company‟s own shares as “expenditure”. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provision‟s low monetary limit and restrictive requirements are considered to be inadequate, where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this study is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, which would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Most buildings are built accessible but they often just becomes a tool for admiration. Slap a ramp on to a building and you're seen as inspirational and inclusive, but he actual usefulness becomes lost in admiration. Even less accessible is buildings built for person who’s neurodivergent, an umbrella-term for autism, ADHD, dyslexia and similar cognitive disabilities. Neurodiversity has been know for 30 years but we know just as much now, as then, about architecture and neurodiversity. Physical disabilities is and are possible to measure and create guidelines for, but not neurodiversity. Neurodiversity is a wide umbrella term on a spectrum of disorders that can not yet fully be measured.  The traditional top down approach to accessible design has never worked and will never work for neurodiversity. A new approach is necessary. The last few years hints towards a new view from the disability community,- “If you fell like you’re disabled, you are disabled”. What if we looked at the design process from that view, that the building itself can create disabilities?  What if we created buildings not to be admired, but buildings that admier the user? More at Thedisabledarchitect.com

Este trabalho busca identificar os entraves e perplexidades jurídicas no setor postal apontará as consequências da falta de clareza legislativa, doutrinária, jurisprudencial e regulatória no setor, aprofundando-se na análise de jurisprudência, especialmente do Supremo Tribunal Federal chamando atenção para a possibilidade de serem adotadas novas soluções para resolvê-los. O trabalho estrutura-se a partir de dois eixos intimamente relacionados: a) saber o que é serviço postal, qual é sua relevância na atual conjuntura das comunicações e qual é a realidade de prestação dos serviços nesse setor, objeto dos Capítulos 1 e 2, e b) desenvolver uma discussão crítica sobre serviço (público ou não) postal e monopólio postal, objeto do Capítulo 3 e núcleo central do trabalho. Ainda que o foco desta análise não seja a discussão mais ampla sobre a importância do planejamento e dos arranjos jurídico-institucionais do setor, procurar-se-á chamar atenção para esses aspectos no âmbito do setor postal. A conclusão final da pesquisa, que confirma a hipótese central do trabalho, é a de que o regime jurídico do setor postal se constrói predominantemente a partir da atuação da ECT. O regime jurídico do setor tem sido delimitado a partir das políticas públicas voltadas à ECT, dos serviços postais por ela prestados e das decisões judiciais em que a estatal é autora ou ré, o que lhe confere um regime jurídico privilegiado e protetivo. A análise de todo esse arcabouço jurídico revela que, em grande medida, objetiva-se preservar a empresa pública ECT, em detrimento da avaliação do quadro maior do setor postal brasileiro. Esse entrave do setor leva à reflexão sobre a possibilidade de serem adotadas novas soluções para resolver os problemas setoriais, que podem abarcar desde soluções interpretativas a uma revisão do quadro normativo atualmente aplicável ao setor. / This dissertation aims to identify the legal obstacles and perplexities in the postal sector will point the consequences of the lack of clarity of the legislative, doctrinal, case law and regulatory treatment of the sector, deepening the analysis of case law, especially of the Supreme Court calling attention to the possibility of adopting new solutions to solve them. The work is structured from two closely interconnected axes: a) one, to know what is the postal service, what is its relevance in the current communications, and the reality of service provision, the subject of Chapters 1 and 2; b) two, to develop a critical discussion about postal service (public or not) and post monopoly, the subject of Chapter 3 and the central core of the work. Although the focus of this analysis does not correspond to the wider discussion about the importance of planning and of legal and institutional arrangements in the sector, this dissertation will seek to draw attention to these aspects within the postal sector. The final conclusion of the study, which confirms the central hypothesis of the work, is that the legal system of the postal sector is built predominantly from the action of ECT. The legal system has been delimited from public policies to ECT, from the postal services it provides and from judicial decisions in which the public company is either plaintiff or defendant, and which gives to ECT a privileged and protective legal system. The analysis of all this legal framework reveals that, to a great extent, the objective is to preserve the public company ECT, rather than the evaluation of the bigger picture of the postal sector in Brazil. This obstacle of the sector leads to a reflection on the possibility of adopting new solutions to solve the problems, which can range from interpretative solutions to a review of the regulatory framework currently applicable to the sector.

Este trabalho busca identificar os entraves e perplexidades jurídicas no setor postal apontará as consequências da falta de clareza legislativa, doutrinária, jurisprudencial e regulatória no setor, aprofundando-se na análise de jurisprudência, especialmente do Supremo Tribunal Federal chamando atenção para a possibilidade de serem adotadas novas soluções para resolvê-los. O trabalho estrutura-se a partir de dois eixos intimamente relacionados: a) saber o que é serviço postal, qual é sua relevância na atual conjuntura das comunicações e qual é a realidade de prestação dos serviços nesse setor, objeto dos Capítulos 1 e 2, e b) desenvolver uma discussão crítica sobre serviço (público ou não) postal e monopólio postal, objeto do Capítulo 3 e núcleo central do trabalho. Ainda que o foco desta análise não seja a discussão mais ampla sobre a importância do planejamento e dos arranjos jurídico-institucionais do setor, procurar-se-á chamar atenção para esses aspectos no âmbito do setor postal. A conclusão final da pesquisa, que confirma a hipótese central do trabalho, é a de que o regime jurídico do setor postal se constrói predominantemente a partir da atuação da ECT. O regime jurídico do setor tem sido delimitado a partir das políticas públicas voltadas à ECT, dos serviços postais por ela prestados e das decisões judiciais em que a estatal é autora ou ré, o que lhe confere um regime jurídico privilegiado e protetivo. A análise de todo esse arcabouço jurídico revela que, em grande medida, objetiva-se preservar a empresa pública ECT, em detrimento da avaliação do quadro maior do setor postal brasileiro. Esse entrave do setor leva à reflexão sobre a possibilidade de serem adotadas novas soluções para resolver os problemas setoriais, que podem abarcar desde soluções interpretativas a uma revisão do quadro normativo atualmente aplicável ao setor. / This dissertation aims to identify the legal obstacles and perplexities in the postal sector will point the consequences of the lack of clarity of the legislative, doctrinal, case law and regulatory treatment of the sector, deepening the analysis of case law, especially of the Supreme Court calling attention to the possibility of adopting new solutions to solve them. The work is structured from two closely interconnected axes: a) one, to know what is the postal service, what is its relevance in the current communications, and the reality of service provision, the subject of Chapters 1 and 2; b) two, to develop a critical discussion about postal service (public or not) and post monopoly, the subject of Chapter 3 and the central core of the work. Although the focus of this analysis does not correspond to the wider discussion about the importance of planning and of legal and institutional arrangements in the sector, this dissertation will seek to draw attention to these aspects within the postal sector. The final conclusion of the study, which confirms the central hypothesis of the work, is that the legal system of the postal sector is built predominantly from the action of ECT. The legal system has been delimited from public policies to ECT, from the postal services it provides and from judicial decisions in which the public company is either plaintiff or defendant, and which gives to ECT a privileged and protective legal system. The analysis of all this legal framework reveals that, to a great extent, the objective is to preserve the public company ECT, rather than the evaluation of the bigger picture of the postal sector in Brazil. This obstacle of the sector leads to a reflection on the possibility of adopting new solutions to solve the problems, which can range from interpretative solutions to a review of the regulatory framework currently applicable to the sector.

nÃo hà / The present work has for objective to use a model of analysis of computational tools and tabular georeferencing as instruments to diagnose and analyze the water balance of the whole system which meets the Port Complex of PecÃm â CPP, In order to provide support in decision making forward the critical events and to give guarantees of supply of raw water in quantity and quality for the multiple users already signed and with a forecast of new concessions within the Port Complex PecÃm. Through computational analysis and geo spatial, both of water sources as well as of the users connected to the water resources of the CPP, and with the measurement of some hydraulic information, mainly flow effectively consumed and flow grantee, you can draw as well, a diagram that shows the vulnerability or not this water system and the possible alternatives for solutions to avoid the undersupply of the Port Complex of Pecem, as well as show the prospect of water supply for the care of future water demand from the strategic planning and the study and projects of socio economic development for this important region. Thus, it is expected to develop an efficient network that holds the most different hydraulic structures, to allow the generation of more various scenarios involving the water balance and the security of supply of water to the Port Complex PecÃm. / O presente trabalho tem por objetivo utilizar um modelo de anÃlise de ferramentas computacionais tabulares e georreferenciamento como instrumentos para diagnosticar e analisar o balanÃo hÃdrico de todo o sistema que atende ao Complexo PortuÃrio do PecÃm â CPP, de forma a proporcionar suporte na tomada de decisÃo frente a eventos crÃticos e para dar garantias de abastecimento de Ãgua bruta em quantidade e qualidade para os mÃltiplos usuÃrios jà outorgados e com previsÃo de novas outorgas no Complexo PortuÃrio do PecÃm. AtravÃs anÃlise computacional e geo espacial, tanto das fontes hÃdricas bem como dos usuÃrios ligados aos recursos hÃdricos do CPP, e com a mensuraÃÃo de algumas informaÃÃes hidrÃulicas, principalmente vazÃo efetivamente consumida e vazÃo outorgada, pode-se traÃar assim, um esquema que mostre a vulnerabilidade ou nÃo desse sistema hÃdrico e as possÃveis alternativas de soluÃÃes para evitar o desabastecimento do Complexo PortuÃrio do PecÃm, bem como mostrar a perspectiva de oferta hÃdrica para atendimento de demanda hÃdrica futura a partir do planejamento estratÃgico e do estudo e projetos de desenvolvimento socioeconÃmico para este importante regiÃo. Sendo assim, espera-se elaborar uma eficiente rede que seja comporta dos mais diferentes estruturas hidrÃulica, para possibilitar a geraÃÃo dos mais diversos cenÃrios envolvendo o balanÃo hÃdrico e a seguranÃa do fornecimento de Ãgua para o Complexo PortuÃrio do PecÃm.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

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