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The results of the study showed that D-Amphetamine had a significant effect on the acquisition of the active avoidance conditioning (CAR).

Abstract The South African Revenue Service (‘SARS’) and National Treasury has in the recent past identified various areas of tax in which taxpayers have been avoiding tax by arranging their affairs in a certain way. An area which SARS and National Treasury sees as being a danger to the South African tax base is the utilisation of trusts by individuals. This was made evident in the 2013 National Budget Speech by way of a passing high-level comment on how SARS proposes to mitigate the risk that trusts pose to the South African tax base. This research evaluates whether trusts do in fact pose a valid risk to erode the tax base and whether they are as ‘deadly’ as they are made out to be. A discussion of the taxation of local trusts is included in this paper and it continues by analysing the various antiavoidance provisions contained in the Income Tax Act. In addition, this paper discusses the proposed amendments to be made to the current tax regime as well as the revised tax return format for trusts and the supposed purpose thereof. The paper concludes on the validity of the concern raised by both SARS and National Treasury in respect of trusts being used as vehicles to erode the South African tax base.

Abstract In his Budget Speech on 28 February 2005, Trevor Manuel expressed his concern regarding the application of section 103 of the Income Tax Act no 58 of 1962 by the Courts and suggested that a revamped section 103 may be necessary. The formulation of an adequate anti-avoidance section has also presented a challenge to Revenue authorities elsewhere in the world. This report takes an indepth look at case law in the British courts to determine how the United Kingdom has dealt with the issue of anti avoidance. Secondly, the report deals with the approach of the South African courts and discusses the requirements of section 103(1) of the Act by looking at case law pertinent to each requirement. Thirdly the report investigates South African case law where the doctrine of substance over form has been dealt with. Finally, the report briefly compares the approaches adopted by the British judiciary and the South African judiciary.

Presented in this thesis is a collision avoidance algorithm designed around an arc path model. The algorithm was designed for use on Virginia Tech robots entered in the 2003 and 2004 Intelligent Ground Vehicle Competition (IGVC) and on our 2004 entry into the DARPA Grand Challenge. The arc path model was used because of the simplicity of the calculations and because it can accurately represent the base kinematics for Ackerman or differentially steered vehicles. Clothoid curves have been used in the past to create smooth paths with continuously varying curvature, but clothoids are computationally intensive. The circular arc algorithm proposed here is designed with simplicity and versatility in mind. It is readily adaptable to ground vehicles of any size and shape. The algorithm is also designed to run with minimal tuning. The algorithm can be used as a stand alone reactive collision avoidance algorithm in simple scenarios, but it can be better optimized for speed and safety when guided by a global path planner. A complete navigation architecture is presented as an example of how obstacle avoidance can be incorporated in the algorithm. / Master of Science

published_or_final_version / Clinical Psychology / Doctoral / Doctor of Psychology