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The goal of this investigation was to examine personal and environmental factors that may influence levels of daily physical activity in a sample of university staff employees who use flexible work arrangements (flextime or telework). Our first aim was to investigate the link between self-efficacy, perceived barriers, and flexible work arrangements on daily physical activity. Our second aim was to investigate the link between work stress, job burnout, work-to-family conflict and flexible work arrangements on physical activity. Lastly, we investigated if the use of flexible work arrangements buffered the relationship between barriers, as well as job burnout, on physical activity. University staff employees who worked full-time, currently used a flexible work arrangement, lived with at least one family member were eligible to participate. Using a daily diary design, data were collected from 61 university staff employees. Participants completed an initial survey followed by daily diaries over the course of one workweek, resulting in 281 diary days. Data were analyzed with multilevel negative binomial models. Daily barriers and use of flextime were associated with lower physical activity. Self-efficacy, telework, work stress, and work-to-family conflict were not significantly associated with daily physical activity. Flexible work arrangements did not moderate the association between barriers and physical activity. However, flextime moderated the association between job burnout and physical activity. Individuals with high job burnout engaged in more physical activity on flextime days compared to non-flexible workdays. Implications regarding physical activity, flexible work arrangements, and workplace wellness programs are discussed. / Doctor of Philosophy / The goal of this study was to examine minutes spent engaging in physical activity each day among university staff members who use flexible work arrangements. Flexible work arrangements can help employees have more control over their work hours and schedules. In our sample, we were interested in exploring how personal factors, such as the confidence in their ability (i.e. self-efficacy), and barriers influenced the amount of time staff spent engaging in physical activity each day. We were also interested in exploring how work factors, specifically stress from work, feeling burned out from work, and feelings of work interfering with family, influenced the amount of time spent engaging in physical activity. Lastly, we examined how the time spent engaging in physical activity differed on workdays staff used a flexible work arrangement and on days they did not use a flexible work arrangement. We collected data from 61 university staff employees. Participants completed an initial survey followed by short surveys each night for one workweek. We found that the more barriers an individual reported, the less time they spent on physical activity. In addition, on workdays when staff used a flextime arrangement (i.e. control over when work is completed), they engaged in fewer minutes of physical activity than on days they worked typical hours. Self-efficacy, work stress, feeling that work interfered with family, and telework (i.e. control over where work is completed) did not influence physical activity. Interestingly, we found that on workdays that flextime was used, staff with high levels of burnout from their job engaged in more physical activity compared to standard workdays (i.e. no control over their schedule). Implications regarding physical activity, flexible work arrangements, and workplace wellness programs are discussed.

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) / Tax avoidance is the legal utilisation of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. Tax evasion entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities in order to reduce their tax liability, and includes, in particular, dishonest tax reporting (such as declaring less income, profits or gains than actually earned; or overstating the deductions). The revised general anti-avoidance measures were introduced in the Income Tax Act 58 of 1962 ('the Act') on 2 November 2006 in the form of section 80A to 80L, in order to replace the complicated and confusing as well as ineffective anti-avoidance measures contained in section 103(1). / AC 2018

A mudança do paradigma produtivo, adotado após a segunda guerra mundial, começou nos anos 1970 e provocou fortes impactos na economia, na política e no mercado de trabalho mundialmente. Mais países e trabalhadores se vincularam às cadeias produtivas globais das empresas multinacionais, mas as condições de trabalho decaíram em comparação com o paradigma anterior e em vários países até mesmo as normas fundamentais de trabalho passaram a ser violadas de forma constante. Estas normas, que compõem o regime trabalhista internacional, emanam da Organização Internacional do Trabalho. Uma vez ratificadas pelos seus países membros, cabe a eles fazê-las cumprir por intermédio da sua legislação e poder coercitivo. Uma série de reformas do Estado reduziu este poder e levou os sindicatos a buscarem mecanismos supranacionais para defender as normas de trabalho e esta pesquisa se propõe a analisar os efeitos da atuação transnacional dos sindicatos sobre o regime internacional do trabalho, com ênfase sobre os arranjos públicos e privados que o compõem. / The productive paradigm adopted after the Second World War started to change in the 1970ies and provoked strong impacts on the world economy, its politics as well as the labor market. More countries and workers engaged with multinational corporations global production chains but the labor conditions declined in comparison with the former paradigm and even core labor standards got constantly violated in several countries. These norms arise from the International Labor Organization and are part of the labor regime. Once ratified by its member countries its up to them to enforce their accomplishment through their legislations and coercive power. However some state reforms reduced this power and led the trade unions to seek for supranational mechanisms to defend the labor standards and this research aims to analyze the effects of the unions transnational relations on the international labor regime with emphasis on its public and private arrangements.

Construction and operation of cross-boundary transportation infrastructure is a challenge at the local, state, and international levels. Trends in travel patterns show increases in travel demand in both the United States and Europe resulting in greater attention to cross-boundary infrastructure and services. In the United States, this challenge has arisen most frequently in provision regional transit services and infrastructure while Europe is faced with a challenge of connecting its member-states. One question that remains unknown is whether when governments are faced with providing cross-boundary infrastructure or services, do they develop similar organizational arrangements when meeting these challenges regardless of what level of government is involved? This research asks whether governments at all levels of governance develop similar organizational solutions in the construction and operation of transport infrastructure. This question is answered through an examination of regional transit provision in seven U.S. metropolitan areas, six commuter rail systems in the United States, a series of bi-state river highway bridges in the United States, and five cross-border segments of the Trans-European Transport Network in the European Union, three similar organizational arrangements types were found to govern cross-boundary provision of transportation infrastructure and/or services. These three types, an independent entity, an intergovernmental agreement or contract, or direct financial payment, were found at all levels of governance. The research suggests that there is a relationship between the complexity of the service involved the level of financial control indicating that more complex operations such as network of services requiring day-to-day operation tend to be arranged as independent entities with various levels of public and/or private financing.

Dans un contexte de dégradation des ressources naturelles agricoles, notre étude se propose d'élaborer un concept de capital sol permettant de réexaminer l'analyse économique des sols, en intégrant l'ensemble des services fournis par cet écosystème. Un retour sur les différents cadres d'analyse en agronomie et en sciences environnementales a permis de redéfinir les différentes perspectives associées à l'usage des sols. Une revue de la littérature sur les modèles de l'érosion et de la conservation des sols a été effectuée, et a permis de jeter les bases d'un modèle bio-économique en contrôle optimal du capital sol, basé sur la matière organique du sol et les engrais minéraux. L'étude des états stationnaires associés aux différents régimes a mis en évidence l'importance de la dynamique des stocks de matière organique, ainsi que les apports d'engrais minéraux. Ainsi, en fonction de la vitesse de minéralisation de la matière organique, les régimes miniers atténués (par la restitution de la matière organique) ou bien minier compensé (par des apports d'engrais minéraux) sont stationnaires. Les résultats obtenus par l'estimation économétrique du capital sol par une fonction de production de type translog, à partir des données expérimentales en panel obtenues au Nord-Cameroun, a permis de confirmer le poids de la matière organique et des engrais minéraux. L'estimation des élasticités des facteurs « quantité de mulch » et « quantité d'engrais apporté » a également révélé qu'elles sont négatives à leur valeur minimale, et positive au delà. De même, ces deux facteurs sont substituables à leur valeur minimale, et complémentaires au delà de cette valeur, pour maintenir un stock de capital sol identique. L'analyse des droits de propriété liés au capital sol dans le contexte du Nord-Cameroun a révélé que l'une des contraintes les plus importantes concerne la dissociation entre les droits d'exclusion et les droits de gestion, réduisant de fait l'incitation à investir pour le capital sol. L'étude suggère la prise en compte de l'innovation institutionnelle complémentaire, et propose une nouvelle typologie des innovations basée sur la proportion des deux types d'innovations (technologique et institutionnelle) nécessaires pour maintenir le capital sol. Enfin, l'étude a permis de discuter les principaux instruments de politiques publiques à mesure d'assurer la convergence entre l'optimum privé et l'optimum social. Ces mesures concernent une meilleure définition des droits de propriété, les incitations économiques pour suppléer à la défaillance des marchés, l'action collective pour la définition des arrangements institutionnels endogènes et le paiement et les marchés des services écosystémiques liés au capital sol. / Within a global context of agricultural natural resources degradation, our study aims at elaborating a soil capital concept, which will help renewing soil economic analysis by considering overall ecosystem services provided. A feedback analysis on agronomic and environmental issues related to soil made it possible to clarify different perspectives associated to soil use. Additional litterature review on soil erosion and conservation models helped to lay the foundation of an optimal control model of soil capital, based on organic matter return to soil, and mineral fertilizer application rate. Steady state conditions associated to different soil capital regimes revealed the importance of organic matter stocks, as well as mineral fertilizer in soil capital dynamics. According to organic mineralization rate, attenuated (by organic matter restitution) mining regime, and compensated (by fertiliser application) mining regime of soil capital appeared to be steady state regimes. Results from econometric modelling through translog production function based on 7 years experimental panel data in Northern Cameroon helped confirming organic matter and fertiliser importance in soil capital asset. Production elasticity of factors « mulch quantity » and « fertilizer quantity » revealed that elasticities are negative around minimal values, and positive at medium and maximum values of soil capital. Also, it appeared that these factors are substitutes at minimum value and complementary at medium and maximum value of soil capital. Property rights analysis on soil capital in Northern Cameroon revealed that dissociation between holders or exclusion rights and management rights is among most important constraints in soil capital investment incentive. The study also suggested to take into account complementary institutional innovations, and proposed a specific innovation's typology, according to relative dimensions of technical and institutional innovations on soil capital. Finally, the study discussed the main tools of public policy enabling to reconciliate private and social optimum in soil capital. These include suitable property rights definition, economic incentives to supplement market failures, collective action and paiement and markets for ecosystem services.

A mudança do paradigma produtivo, adotado após a segunda guerra mundial, começou nos anos 1970 e provocou fortes impactos na economia, na política e no mercado de trabalho mundialmente. Mais países e trabalhadores se vincularam às cadeias produtivas globais das empresas multinacionais, mas as condições de trabalho decaíram em comparação com o paradigma anterior e em vários países até mesmo as normas fundamentais de trabalho passaram a ser violadas de forma constante. Estas normas, que compõem o regime trabalhista internacional, emanam da Organização Internacional do Trabalho. Uma vez ratificadas pelos seus países membros, cabe a eles fazê-las cumprir por intermédio da sua legislação e poder coercitivo. Uma série de reformas do Estado reduziu este poder e levou os sindicatos a buscarem mecanismos supranacionais para defender as normas de trabalho e esta pesquisa se propõe a analisar os efeitos da atuação transnacional dos sindicatos sobre o regime internacional do trabalho, com ênfase sobre os arranjos públicos e privados que o compõem. / The productive paradigm adopted after the Second World War started to change in the 1970ies and provoked strong impacts on the world economy, its politics as well as the labor market. More countries and workers engaged with multinational corporations global production chains but the labor conditions declined in comparison with the former paradigm and even core labor standards got constantly violated in several countries. These norms arise from the International Labor Organization and are part of the labor regime. Once ratified by its member countries its up to them to enforce their accomplishment through their legislations and coercive power. However some state reforms reduced this power and led the trade unions to seek for supranational mechanisms to defend the labor standards and this research aims to analyze the effects of the unions transnational relations on the international labor regime with emphasis on its public and private arrangements.

Cette étude utilise la base de données à 100% du recensement de 1901, rendue disponible par le projet Le peuple canadien, pour faire une analyse descriptive des arrangements résidentiels des Autochtones du Canada au début du 20e siècle. La province du Manitoba a été sélectionnée pour une étude de cas. Le premier objectif de cette étude est d’évaluer la capacité du recensement de 1901 à représenter la réalité des ménages autochtones et son deuxième objectif est de faire une analyse descriptive des arrangements résidentiels des ménages autochtones, pour l’ensemble de la province ainsi que selon le district de résidence et l’âge et le sexe des individus. Une comparaison est aussi faite avec les ménages non-autochtones. Les principaux résultats sont que le recensement de 1901 permet aux chercheurs de représenter des ménages autochtones, mais représente seulement partiellement la population autochtone et peut tendre à moins bien représenter les ménages complexes. De plus, le ménage nucléaire est le plus important arrangement résidentiel, pour les Autochtones comme pour les non-Autochtones. Cependant, parmi les autres ménages, ceux comprenant de la famille étendue restent plus communs pour les Autochtones. Plusieurs facteurs laissent tout de même penser que le ménage nucléaire est surreprésenté chez les Autochtones, en raison notamment de biais de la source de données dans sa couverture de la population autochtone et dans sa représentation de leurs ménages. / This research exploits the 1901 Census 100% database, made available by the project The Canadian Peoples, to do a descriptive analysis of the living arrangements of the Indigenous Peoples of Canada at the beginning of the 20th century. The province of Manitoba has been selected for a case study. This research first aims to assess the capacity of the 1901 census to represent the reality of Indigenous households and also aims to do a descriptive analysis of the living arrangements of Indigenous households, for the whole province as well as for the district of residence and the age and sex of the individuals. A comparison is also made with non-Indigenous households. The main results are that the 1901 census allows researchers to represent Indigenous households, but only partially covers the Indigenous population and can tend to represent less accurately complex households. Moreover, the nuclear family household is the most common living arrangement, both for Indigenous and non-Indigenous people. Nonetheless, among other households thosethat include extended family are more common for Indigenous people. Other factors do, however, seem to indicate that the nuclear family household is overrepresented for Indigenous people, notably because of the bias of the data source in its coverage of the Indigenous population as well as its representation of their households.