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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
471

'n Postmoderne redekritiek vir kerk en teologie (Afrikaans)

Beukes, Cornelius Johannes 18 January 2007 (has links)
Afrikaans: In hierdie proefskrif word 'n postmoderne weergawe van die filosofiese redekritiek gesitueer binne die hermeneutiese raamwerke van die onderskeie eietydse diskoerse van die filosofie en die gangbare teologie in die Nederduitsch Hervormde Kerk van Afrika. Vanuit 'n Kantiaanse oriëntering word aangetoon dat daar pogings was om die spanning tussen moderne filosofie en die gangbare teologie in die Nederduitsch Hervormde Kerk te bestendig. Die vrugbare gesprek in die Nederduitsch Hervormde Kerk oor die verhouding teologie-filosofie gedurende die negentigerjare word in hierdie verband krities geresumeer en van 'n analitiese forum voorsien. Postmoderniteit word vervolgens geanaliseer en beskryf as wesenlik redekritiek met dringende identiteitskritiese implikasies. Hier kry die kandidaat se teologiese aansluiting by 'n filosofiese kontinuum waarvan Nietzsche die oorsprong was en wat eietyds verteenwoordig word deur veral Foucault en Adorno, reliëf. Vanuit hierdie weergawe van die postmoderne redekritiek tree die kandidaat, met verwysing na 'n "negatief-dialektiese teologie" en 'n "postmoderne hermeneutiek", met die gevestigde etiese-, konfessionele- en dialektiese tradisielyne in die gangbare teologie in die Nederduitsch Hervormde Kerk en die neerslagte daarvan in hierdie kerk se lewe en werk, in gesprek. English: From the premise of a (postmodern) critique of instrumental reason, this dissertation explores some consequences of such a critique for church and theology. The candidate finds an intimate relation between the philosophical critiques of reason in the work of Nietzsche, Adorno, Foucault and his own theological position which is being described as a "negative dialectical theology". A postmodern critique of reason as presented here is very specific in its relation to history, society and knowledge. It has as its main influence or philosophical source the Kantian project of limiting conventional theoretical rationality. From this Kantian position it proceeds to show how Nietzsche exploited the Kantian notion of the limits of reason and how Adorno and Foucault extended Nietzsche's position to its most extreme but, nevertheless, logical socio-historical consequences. This critique of reason boils down to a somewhat subversive stance. By teaming up with Adorno and Foucault, the candidate describes both modernity and Enlightenment as something to be overcome, to be transgressed, exactly because of the dangerously ambivalent nature of modernity's favorite presentation of rationality: instrumental reason, which focuses on identity thinking, cognitive results and the formalization of reality. The implications of a postmodern critique of reason extend towards a deep rooted pessimism of modern culture, a critique of its systems of knowledge and actions, a critique (or at least recognition) of the typical-modern configuration of power into "normal" socio-historical discourses such as those we find in the institusionalised church and in theology, a critique of identity thinking, a critique of rational propositions (without necessarily agitating for an epistemological relativism), an encouragement to honour the inherent flaws in language and linguistic constructions, the ability to recognize and honour singularity whilst shifting the focus away from universal claims or "master narratives" and, last but not least, the critical recognition of "Otherness" or non-identity. These consequences are brought forward into the socio-historical reality, life and work of the Nederduitsch Hervormde Kerk van Afrika and its current theology by strategic means of a negative dialectical theology, a theology which is mutually Nietzschean, Adornian and Foucauldian in its philosophical nature and eventually, in its theological convictions. / Thesis (DPhil (New Testament))--University of Pretoria, 2007. / New Testament Studies / unrestricted
472

An analysis of the tax deductions in life right exchange agreements

Van Woudenberg, Nicolaas Jacobus 17 May 2012 (has links)
The purpose of this study was to examine whether the general expenditure incurred by developers constructing residential units, whereby life rights are exchanged for interest free loans, are deductible in terms of the provisions of the Income Tax Act (58/1962). Furthermore to determine whether the judgement in CSARS v Brummeria Renaissance (Pty) Ltd and others, 2007 (4) All SA 1338 (SCA) 69 SATC 205, and its findings in law and of fact affects the deductibility of expenses incurred by developers, especially in relation to the “amount” and nature of the “amount” in the hands of the taxpayer. The research also sought to determine whether the accounting of amounts in life right exchange agreements, especially as relates to the quantification of such amount, assist in quantifying the amount for tax purposes. The research object was determined by critically analysing the relevant provisions of the ITA (58/1962) with reference to case law and commentators and a critical evaluation of Brummerria Renaissance case supra (2007:205) to determine its affect on the deductibility of the expenses relating to the quantum and nature of the benefit amount received under the life right. Furthermore, an evaluation was done of the relevant accounting standards in relation to the transactional facts to determine whether an alternative valuation model of the benefit is available. It was determined that firstly permissible and then prohibited deductions must be addressed in accordance with the ITA (58/1962). It was further evaluated whether the provision of the right of use, through the life right, can constitute an expense for the developer. It was concluded that incurring general expenses meet the requirements of section 11(a), subject to a single qualification, would be deductible. It was also submitted that the provision of the life right as expenditure should be permissible as deduction against income. However, in both these cases the deductibility in question was held to be subject to the amount received as envisaged in Brummeria Renaissance case supra (2007:205) being revenue in nature. The deductibility of the repair or preparation costs was also examined in terms of section 11(d). The distinction between repair and improvement was discussed and established. It was determined that the determination of when the “income is receivable” was critical in determining the deductibility. It was concluded that this requirement was met if the property was in a condition to receive such income irrespective of whether legal rights to such income had been established at such time that the expenses were incurred. The application of this section is also subject to the amount received, as envisaged in Brummeria Renaissance case supra (2007:205), being revenue in nature. The requirement of “income” is critical in the application of section 11(a) and section 11(d) of the ITA (58/1962), because if the amount is found to be capital in nature no deduction is permissible. The nature of the rights, timing of the accrual and the valuation method of the amount were not decided in the judgement in Brummeria Renaissance case supra (2007:205), and as a result, formed part of the research. The nature of the amount was analysed and it was concluded that the amount was income in nature. The various case law and commentators, including SARS’ IN 58, was also analysed to determine which valuation method of the benefit amount would be the most appropriate in the application of the provisions of the ITA (58/1962). To this extent it was submitted that three possible valuation methods could apply, namely the valuation of the benefit as arms length interest on the loan, the valuation of the benefit as the sale of a usufructuary interest or that the benefit amount could be represented as market related rentals in an arm’s length transaction. It was concluded that in order to determine the value and the timing of the benefit the most suitable valuation method would be to calculate interest on the face value of the loan using a market related interest rate. The benefit would be recognised over the term of the loan by calculating the interest on an annual basis on value of the loan. The various applicable accounting standards were evaluated to determine which best represents the measurement of the benefit as envisaged in Brummeria Renaissance case supra (2007:205). It was concluded that the most appropriate of the various possible accounting standards was IAS 32 which prescribed that the benefit should be determined and valued on a yearly basis in relation to the loan as a financial instrument. It was concluded that the basis for valuing and recognising the benefit for accounting purposes interrelates with the suggested accrual and timing thereof for tax purposes. AFRIKAANS : Die doel van die navorsing was om ondersoek in te stel of die algemene uitgawes aangegaan deur ontwikkelaars in die konstruksie van residensiële eenhede waar lewensregte geruil word vir rentevrye lenings, aftrekbaar sal wees in terme van die bepalings van die Inkomstebelastingwet (58/1962). Daar is verder ook ondersoek ingestel om vas te stel of die uitspraak in Kommisaris van die Suid Afrikaanse Inkomstediens v Brummeria Renaissance (Edms) Bpk en andere, 2007 (4) All SA 1338 (SCA) 69 SATC 205, die aftrekbaarheid van die uitgawes aangegaan deur die ontwikkelaars affekteer, veral in verband met die “bedrag” en aard van die “bedrag” in die hande van die belastingbetaler. Met die navorsing word daar bepaal of die rekeningkundige hantering van bedrae in lewensreg ruilooreenkomste, veral ten opsigte van die kwantifisering daarvan, kan bydrae tot die kwantifisering daarvan vir belastingdoeleindes. Die navorsingsdoelstelling is vasgestel deur die relevante bepalings van die Inkomstebelastingwet (58/1962) met verwysing na hofsake en kommentaar, ‘n kritiese evaluasie van Brummerria Renaissance saak supra (2007:205), om vas te stel wat die uitwerking daarvan is op die aftrekbaarheid van die uitgawes wat verband hou met die hoeveelheid en die aard van die voordeel bedrag ontvang in terme van die lewensreg, asook die evaluering van die relevante rekeningkundige standaarde ten opsigte van die feite van die transaksie om te bepaal of ‘n alternatiewe waardasie model van die voordeel beskikbaar is. Daar is besluit dat die aftrekkings wat eerstens toegelaat en dan verbied word aangespreek moet word in ooreenstemming met die Inkomstebelastingwet (58/1962). Daar is verder bepaal of die voorsiening van die reg om te gebruik deur middel van die lewensreg, ‘n uitgawe in die hande van die ontwikkelaar kan wees. Daar is tot die gevolgtrekking gekom dat die aangaan van algemene uitgawes voldoen aan die vereistes van artikel 11(a) en aftrekbaar is. Dit is ook vasgestel dat die voorsiening van die lewensreg as uitgawe aftrekbaar sal wees teen inkomste. In albei hierdie gevalle is die aftrekbaarheid onderworpe daaraan dat die bedrag ontvang soos vasgestel in Brummeria Renaissance saak supra (2007:205) inkomste van aard is. Die aftrekbaarheid van die herstel- of voorbereidingskostes is ook ondersoek in terme van artikel 11(d). Die onderskeid tussen herstel en verbetering is bespreek en bepaal. Daar is vasgestel dat die bepaling van wanneer die “inkomste ontvangbaar” is, krities is in die bepaling van die aftrekbaarheid daarvan. Daar is tot die gevolgtrekking gekom dat die vereiste nagekom is as die eiendom in ‘n toestand is om inkomste te ontvang ongeag of die reg tot die inkomste bepaal is teen die tyd dat die uitgawes aangegaan is. Die toepassing van hierdie artikel is ook onderworpe daaraan dat die bedrag ontvang soos bepaal in Brummeria Renaissance saak supra (2007:205) inkomste van aard is. Die vereiste van “inkomste” is krities in die toepassing van artikel 11(a) en artikel 11(d) van die Inkomstebelastingwet (58/1962) omrede geen aftrekking toegelaat sal word indien die bedrag kapitaal van aard is nie. Geen besluit is geneem oor die aard van die regte, die tydstip van die toevalling en die waardasiemetode van die bedrag in die uitspraak in Brummeria Renaissance saak supra (2007:205), en as gevolg daarvan vorm dit deel van die navorsing. ‘n Analise van die aard van die bedrag is gedoen en daar is tot die gevolgtrekking gekom dat die bedrag inkomste van aard is. Die verskillende hofsake en kommentaar, insluitende SARS se IN 58, is ook analiseer om te bepaal watter waardasiemetode van die voordeel mees gepas sal wees in die toepassing van die Inkomstebelastingwet (58/1962). Tot hierdie mate is dit aanvaar dat daar drie moontlike waardasiemetodes van toepassing kan wees, naamlik die waardasie van die voordeel op die lening in ‘n armslengte transaksie, die waardasie van die voordeel as die verkoop van ‘n vruggebruik of die voordeel van die bedrag kan verteenwoordig word deur die markverwante huurinkomste in ‘n armslengte transaksie. In bepaling van die waarde en die tydstip van die voordeel is die gevolgtrekking gemaak dat die mees gepaste waardasiemetode sal wees om rente op die sigwaarde van die lening te bereken deur ‘n markverwantrentekoers te gebruik. Die voordeel sal dan erken word oor die tydperk van die lening deur die die rente jaarliks te bereken op die waarde van die lening. Die verskillende rekeningkundige moontlikhede is ondersoek om die metode te bepaal wat waardasie van die voordeel soos in Brummeria Renaissance saak supra (2007:205) die beste verteenwoordig. Daar is tot die gevolgtrekking gekom dat die mees gepaste rekeningkundige standpunt IAS 32 is waarvolgens die voordeel op ‘n jaarlikse basis bepaal word in verhouding met die lening as ’n finansiële instrument. Daar is tot die gevolgtrekking gekom dat die metode van die waardasie en erkenning van die voordeel vir rekeningkundige doeleindes regstreeks verband hou met die voorgestelde toevalling en tydstip daarvan vir belastingdoeleindes. Copyright / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted
473

Die Kalafong Hospitaal model vir verpleegpersoneelverryking (Afrikaans)

De Villiers, Anna Elizabeth 12 October 2009 (has links)
Please read the abstract in the section 00front of this document / Thesis (DPhil)--University of Pretoria, 2009. / Nursing Science / unrestricted
474

'n Vergelyking tussen Colin Rae en Christoph Sonntag se weergawes van die Boer-Hananwa-oorlog van 1894 (Afrikaans)

Kriel, Lize 19 October 2005 (has links)
Please read the abstract (Summary) in the section 07back of this document The published edition of this thesis is also available in English: Kriel, Lize. The 'Malaboch' books : Kgalusi in the 'civilization of the written word' Stuttgart, Germany : Franz Steiner Verlag, 2009. (Missionsgeschichtliches Archiv; Bd 13) / Thesis (DPhil (History))--University of Pretoria, 2005. / Historical and Heritage Studies / unrestricted
475

An Atlas of hair from southern African mammal species with reference to its taxonomic and ecological significance

Keogh, Hillary 10 November 2011 (has links)
ENGLISH: This thesis is a study of the microstructure of hair of southern African mammals, in particular of the Carnivora. It serves to fill a gap in knowledge of hair studies from this region, and points to the use of these studies in various fields. A major portion of the work is a hair atlas of southern African Carnivora, in which micrographs and coloured plates of hairs are presented with locality data and a descriptive text for each species. Although the findings of the atlas do not lend themselves to the formation of dichotomous key, it serves as a reference system and has proved useful in the identification of hairs from selected study areas where species distribution is defined. This is intended to form part of a comprehensive atlas which will include examples of all southern African mammal species. Techniques for studying hair structure are discussed and the micrographs of both thin and thick cross-sections are included to demonstrate the results of different methods used. The taxonomic importance of hair identification is well known and examples of this are discussed , mainly in regard to the smaller mammals, such as the Muridae. The extent to which hair morphology can be used as a taxonomic criterion varies with various groups however, but more often than not, by using a combination of parameters it is possible to differentiate many species. The identification of unknown hair samples has been discussed, with special reference to the highly practical field of epidemiology. Examples of both laboratory investigations, as well as field surveillance, in which hair identification is used have been cited as an important aspect of hair studies. The extent to which hair is related to ecology forms a broad field of study, and for this reason those situations where ecologically selective pressures are more clearly defined have been chosen for particular mention. Thus the aquatic habitat and the desert environment are discussed with reference to the hair types such as guard hairs, underfur, and the microstructure of hair as well as its mechanical and surface properties. Thermoregulation is referred to and arising out of this aspect a hypothesis is presented in which the part played by the medulla in the absorption of longwave infrared radiation is discussed.AFRIKAANS : Hierdie proefskrif handel oor 'n studie van die mikrostruktuur van die hare van soogdiere van suidelike Afrika en in besonder die van karnivore. Dit vul 'n leemte aan in ons kennis ocr haarstudies in hierdie gebied en dui op die gebruike van hierdie studies op verskillende terreine. 'n Groot deel van die werkstuk word beslaan deur 'n haaratlas van die karnivore van suidelike Afrika waarin mikrofotos en kleurplate van hare tesame met lokaliteitsdata en beskrywende teks vir elke spesie aangebied word. Alhoewel die bevindinge aangebied in die atlas hulle nie leen tot die opstelling van 'n tweedelige identifikasiesleutel nie, dien die atlas wel as 'n nuttige hulpmiddel vir die identifikasie van hare in sekere areas waar spesieverspreiding bekend is. Hierdie resultate sal uiteindelik deel uitmaak van 'n omvattende atlas oor die hare van soogdierspesies in suidelike Afrika . Tegnieke vir die studie van haarstruktuur word bespreek en mikrofotos van beide dun en dik dwarsnitte word ingesluit om die resultate wat met die verskillende metodes verkry is, te demonstreer. Die taksonomiese belang van haaridentifikasie is welbekend en voorbeelde hiervan word bespreek, veral wat die kleiner soogdier betref soos die Muridae. Die mate waartoe haarmorfologie as taksonomiese maatstaf gebruik kan word, varieer egter in die verskillende groepe maar gewoonlik, deur die gebruik van verskillende parameters, is dit moontlik om tussen baie spesies te onderskei. Identifikasie van haarmonsters van onbekende oorsprong word bespreek met spesiale verwysing na die hoogs praktiese veld van epidemiologie. Voorbeelde van laboratoriumondersoeke sowel as veldopnames waar haaridentifikasie gebruik is, word aangehaal as ‘n belangrike faset van haarstudies. Die verband tussen hare en ekologie behels ‘n breë studieveld en om die rede is toestande waar ekologiese selektiewe druk meer duidelik gedefineer is spesiaal vermeld. Die akwatiese habitat en woestynomgewing word dus bespreek met verwysing na haartipes soos beskermhare, onderpels en die mikrostruktuur van hare sowel as die meganiese en oppervlakte-eienskappe van hare. Daar word na termoregulering verwys en voortspruitend daaruit word 'n hipotese voorgestel waarin die bydrae van die medulla in die absorpsie van lang infra-rooi-radiasie bespreek word. Copyright / Thesis (DSc)--University of Pretoria, 2011. / Zoology and Entomology / unrestricted
476

'n Konteks vir die bepaling van 'n inhoud van 'n kursus oor die argitektuurgeskiedenis van die Suid-Afrikaanse omgewing (Afrikaans)

Van der Vyver, Elizabeth Yolanda 19 December 2005 (has links)
Please read the abstract in the section 00front of this document / Dissertation (MA (Architecture))--University of Pretoria, 2005. / Architecture / unrestricted
477

Role a aktivity nestátních neziskových organizací v rozvojových projektech

Kozlová, Radka January 2008 (has links)
Diplomová práce se zabývá organizacemi neziskového sektoru v ČR se zaměřením na nestátní neziskové organizace realizující projekty v subsaharské Africe. Věnuje se analýze neziskového sektoru, charakteristice jednotlivých neziskových organizací, legislativnímu zakotvení základních typů neziskových subjektů a zachycení jejich vývoje. Popisuje možnosti realizace projektů v oblasti vzdělávání v rozvojových zemích, hodnotí vliv a reálný přínos pro obyvatele těchto zemí, zejména obyvatele Etiopie a Ugandy. Věnuje se působení některých organizací v rozvojové spolupráci a načrtnutí rolí těchto organizací ve společnosti.
478

Komunitní rozvojové projekty

Hokůvová, Anna January 2008 (has links)
Rozvoj komunity je často diskutovaným témou na mezinárodním poli. Komunity jsou nedínou součástí občanské společnosti a za posledních dvě stě let došlo ke změně v chápání jejich významu. Jsou založeny na principu participace, což je i jejich hlavním znakem. Jeden z možných způsobu jejich rozvoje je prostřednictvím komunitních rozvojových projektů. Úloha komunit je v každé části projektového cyklu odlišná. Nejdůležitější roli hrají ve fázi identifikace, realizace a evaluace.V případě, že komunita na projektu participuje, je mnohem vyšší šance na jeho udržení, což přispěje a možná zajistí trvale udržitelný rozvoj komunity. Namibie se leží na jihu sub-Saharské Afriky. Má za sebou bouřlivou historii a v současnosti řeší mnoho problému, např. pozemkovou reformu, šíření HIV/AIDS a s tím spojený rozpad rodin, nárůst počtu sirotků a zničení komunit. Řešením problemů spojených s HIV/AIDS jsou komunitní rozvojové projekty, které jsou součástí zahraniční rozvojové spolupráce.
479

Countries of the French Western Africa at the beginning of the 21st century: problems of the economic development. / Země bývalé francouzské Západní Afriky - problémy ekonomického rozvoje

Dudáčková, Ivana January 2008 (has links)
The first chapter talks about the events that took place in the French Western Africa in the second half of the 20th century. The second chapter describes all the economics at the beginning of the 21st century. Economics are described with the basic indicators and economic activities. The third chapter is about the obstacles to the economic development and the purpose of the last chapter is to show the progress achieved in case of the obstacles.
480

Problematika ekonomického rozvoje afrických zemí / The problems of economic development in African countries

Kocábek, Martin January 2009 (has links)
This diploma thesis points to the barriers which impede backward African countries in economic development. It sees an imperfect institutional environment of the poor countries as a major issue. It outlines the problems on specific cases of Rwanda, Botswana and Kenya and it also suggests possible solutions for overcoming persisting poverty. The first chapter focuses on explanation of development theories and effectiveness of foreign aid. The next chapter regards economic development from the institutional point of view. Moreover, it presents the theoretical concept of property rights as the main factor of economic prosperity. The last theoretical chapter describes a role of government and its effect and effect of interest groups on the economy of particular country. The economic policy development of concrete African countries is discribed in analytical part of the thesis. In conclusion of the work the particular findings are summed up and furthemore, the certain solutions which should help to overcome big poverty in poor African countries are offered.

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