Methomyl at seven concentrations, 0.051 to 0.204 kg ai/378.5 l water, was evaluated against eggs of pest and beneficial insects and mites associated with apples. The pest eggs studied were: Laspeyresia pomonella, Panonychus ulmi, Platynota spp., aphids, and Argyrotaenia velutinana. For A. velutinana, five rates of methomyl ranging from 0.013 to 0.204 kg ai/378.5 l water were used. Platynota spp., aphid, and A. velutinana eggs were highly susceptible to the material. P. ulmi eggs were not susceptible. Eggs of beneficial syrphid flies, Aphidoletes aphidimyza, Leptothrips mali, and Stethorus punctum were highly susceptible to methomyl. Eggs of Orius insidiosus were moderately susceptible. Chrysopa spp. eggs appeared to be unaffected by the material. LC₅₀ values for methomyl on eggs of Platynota spp. L. pomonella, O. insidiosus, Chrysopa spp., and S. punctum were generated. LC₅₀ values for P. ulmi eggs were unobtainable. Three rates of methomyl, used as an ovicide, were evaluated in the field for control of the Platynota spp. complex on apples compared to two formulations of FMC 45806, permethrin, and Bacillus thuringiensis. Methomyl provided the best control. Seasonal activity of P. flavedana and P. idaeusalis were monitored in reference to degree-day accumulations. Regression equations for male moth flights and egg deposition of the species are presented. Seasonal activity and prospects for development of a phenology model to predict seasonal activity of the species is discussed. / Master of Science

The significant results of this research were: 1) A laboratory colony of H. bajulus was established and information on the N. A. biotype was collected. At this time it is too early to make any significant statements of comparison between European and N. A. biotypes. However, preliminary results indicate that the mean number of eggs per female, and the size and longevity of N. A. adults appear different than European beetles; 2) Outdoor survival studies of the larvae indicate that H. bajulus can live under natural conditions in Virginia's varied climatic regions. Over the course of two years 27 adults have been collected in such field conditions as fence posts, outhouses, screen windows, building exteriors, and free flying in open fields. This information, along with survival studies, strongly suggest the presence of natural populations; 3) The environment in which H bajulus larvae are located greatly affects its chances of survival. Larvae in attics can survive the fluctuating environmental condition, but growth and development are prolonged and potential structural damage minimal. Under these conditions H. bajulus larvae are more likely to undergo natural mortality over several years. In optimum (stable) conditions H. bajulus will increase their feeding and development. Under these conditions infestations that are left unchecked may lead to serious structural damage and reinfestations. / Master of Science

Thesis (MSc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Background:Obesity is a growing global burden; current studies have projected the prevalence of obese / overweight individuals to increase to ~1.35 billion by 2030. A number of factors contribute to cardiovascular diseases, of which the focus of this study is what effect an increased level of free fatty acids has on the flux through the hexosamine biosynthetic pathway (HBP). It has been widely proven that an increased flux through the HBP causes an increase in protein O-GlcNAcylation, which leads to increased reactive oxygen species (ROS) production as well as an increase in cell death (apoptosis). Methods: For the purpose of this study a cell model was used. H9c2 cardiomyoblasts were cultured in 5ml Dulbecco‟s Modified Eagles Medium (DMEM) supplemented with 10% foetal bovine serum and 1% penicillin-streptomycin. The cells were then exposed to 0.25mM monounsaturated fatty acid (oleic acid) for 24, 48 and 72 hours respectively. The cultured cells were then evaluated to assess the degree ROS production, overall O-GlcNAcylation and cell death (apoptosis and necrosis), using flow cytometry and immunofluorescence microscopy. Results: We found that oleic acid causes a significant decrease in ROS production at the 48 hour time point when analysed on the flow cytometer, which indicates that oleic acid is metabolized by the cells in a independent manner. Oleic acid also caused a significant decrease in cell death at all the time intervals. With regard to the HBP, oleic acid activates this pathway but causes downstream cardioprotective effects that do not necessarily occur along this pathway. Conclusion: This study explored whether a monounsaturated fatty acid, oleic acid, is able to act as a novel cardioprotective agent. The in vitro data supports this concept and we showed that it is able to blunt oxidative stress and cell death. It was also found that although oleic acid activated the HBP, it did not mediate its protective effects via this pathway only. / AFRIKAANSE OPSOMMING: Agtergrond: Vetsug is 'n groeiende wêreldlas; huidige studies voorspel dat die voorkoms van vetsugtige / oorgewig individue toe sal neem tot ~1.35 biljoen teen 2030. Alhoewel verskeie faktore tot kardiovaskulêre siektes bydra is die fokus van hierdie studie om die effek van verhoogde vryvetsuurvlakke op die fluks deur die heksosamienbiosintestiese weg (HBW) te ondersoek. Dit is reeds bewys dat verhoogde fluks deur die HBW 'n verhoging in proteïen O-GlcNAsilering lei, wat verder tot verhoogde reaktiewe suusrtofspesies (ROS) vorming aanleiding gee en ook seldood (apoptose) verhoog. Metodes:'n Selmodel is vir die doel van hierdie studie gebruik. H9c2 kardiomioblaste is in 5ml Dulbecco's Modified Eagles Medium (DMEM) gekweek en gesupplementeer met 10% fetale beesserum en 1% penisillien-streptomysien. Die selle is blootgestel aan 'n 0.25mM mono onversadigde vetsuur (oleïensuur ) vir 24, 48 en 72 uur onderskeidelik. Die gekweekte selle is gevolglik ondersoek vir die graad van ROS ontwikkeling, algehele O-GlcNAsilering en seldood (apoptosis en nekrose), deur van vloeisitometrie en immunofluoresensie mikroskopie gebruik te maak. Resultate: Ons het bevind dat oleïensuur 'n betekenisvolle verlaging in ROS ontwikkeling teen 48 uur soos bepaal deur die vloeisitometer, veroorsaak. Dit wys daarop dat oleïensuur deur die selle op 'n onafhanklike wyse gemetaboliseer is. Oleïensuur het ook 'n betekenisvolle verlaging in seldood by alle tydsintervalle veroorsaak. Met betrekking tot die HBW het oleïensuur hierdie weg geaktiveer maar afstroom kardiobeskermings effekte versoorsaak wat nie noodwendig langs hierdie weg onstaan nie. Gevolgtrekking:Hierdie studie het die moontlikheid van 'n mono-onversadige vetsuur, oleïensuur, om op te tree as 'n nuwe kardiobeskermingsmiddel ondersoek. Die in vitro data ondersteun hierdie konsep en hier is aangetoon dat dit wel oksidatiewe stres en seldood onderdruk. Daar is verder bevind dat alhoewel oleïensuur die HBW aktiveer dit nie die beskermings effekte alleenlik via hierdie weg medieer nie.

Orientador: Renato de Mello Prado / Resumo: A pulverização foliar de silício (Si) pode diminuir os efeitos da deficiência de zinco (Zn) nas plantas, pois a adição de Si e de Zn na calda pode aumentar a eficiência da adubação foliar, porém os efeitos em plantas de sorgo ainda não são conhecidos. Assim, objetivou-se avaliar a aplicação foliar de Si na ausência de Zn e com a adição na calda em plantas de sorgo e seus efeitos na nutrição e no desenvolvimento das plantas. O delineamento foi em esquema fatorial 4 x 2, com cinco repetições, tendo quatro concentrações de Zn, na forma de Zn-EDTA: 0; 0,60; 1,20 e 1,80 g L-1 e na ausência e na presença de Si (0,50 g L-1) na calda. Avaliou-se o acúmulo de Zn e Si, eficiência de uso de Zn, extravasamento de eletrólitos celular, teores de clorofila, carotenoides, proteína e a massa seca de parte aérea e de raiz. Nas plantas deficientes em Zn, a pulverização foliar de Si ao aumentar o acúmulo deste elemento na planta diminuiu o extravasamento de eletrólitos celular, aumentou o conteúdo dos pigmentos fotossintéticos e incrementou a produção de massa seca da parte aérea e de raiz. A pulverização foliar de Zn na forma de quelato com adição de Si na calda, em relação a sua ausência, aumentou o acúmulo de Zn na planta, o teor dos pigmentos fotossintetizantes, o teor de proteína e a produção de massa seca de raiz. Conclui-se que a pulverização foliar de Si alivia a deficiência de Zn, e a adição de Si na calda com o Zn é viável agronomicamente para plantas de sorgo. / Abstract: Foliar spraying of silicon (Si) can decrease the effects of zinco (Zn) deficiency on plants. While the addition of Si and Zn in the solution may increase the efficiency of foliar fertilization with this micronutrient, however the effects on sorghum plants are not yet known. The objective of this study was to evaluate the foliar application of Si in the absence of Zn and with the addition of different concentrations of Zn in sorghum plants and their effects on plant nutrition and development. The experiment was carried out in a 4x2 factorial scheme with five replicates having four concentrations of Zn as Zn-EDTA: 0.60, 1.20 and 1.80 g L-1 and in the absence and presence of Si (0.50 g L-1) in solution. Zn and Si accumulation, Zn use efficiency, cellular electrolyte leakage, chlorophyll content, carotenoids, protein content and shoot and root dry mass were evaluated. In the plants deficient in Zn, a foliar spraying of Si increasing the accumulation of this element in the plant, decreased the cellular extravasation and increased the photosynthetic pigments and the dry mass production of shoot and root. Foliar spraying of Zn in the chelate form with addition of Si in relation to its absence increased the accumulation of Zn in the plant, the content of photosynthetic pigments, protein content and root dry mass production. It is concluded that foliar spraying of Si alleviates Zn deficiency and the addition of Si in the solution with Zn is agronomically viable for sorghum plants. / Mestre

Made available in DSpace on 2016-04-27T18:47:05Z (GMT). No. of bitstreams: 1 Evandro Diniz Corvino.pdf: 813127 bytes, checksum: f37a4ff056bc14ff33176d64a79a6969 (MD5) Previous issue date: 2010-10-06 / This research aims to show the effects of the Open College for Seniors, College of Physical Education FEFISO/ACM Sorocaba /SP (FAATI/FEFISOACM) to improve health, functional capacity, quality of life and independence of participants. This is a survey of 73 women, aged between 52 and 88 years, attending FAATI only once a week, for two hours. Regardless of education level, there was no difficulty in answering the questions. The participants underwent a battery of questionnaires before and after participating in FAATI for a year. 10 teachers who were involved in this one year of teaching were also evaluated. This data collection of teachers was aimed at the qualification perceived by teachers for each of the aspects investigated. Five questionnaires were applied (1-Assessment of quality of life, 2- Evaluation of Depression Level, 3-Evaluation of Intelligent Eating, 4- Scale of Self-Perception of Wellness and 5-Scale of Self-Assessment of Functional Capacity). After this study it appears that, with regard to age groups, we found that the most represented age group is 65-74 years, a total of 46.5%. The results showed meaningful satisfactory rates between assessment and reassessment in the Quality of Life in the levels of humor, Food Quality, Scale of Self-Perception of Wellness and Functional Capacity. It is concluded that FAATI had positive results for improving health, functional capacity, quality of life and independence of participants / Esta pesquisa tem como objetivo mostrar os efeitos da Faculdade Aberta para a Terceira Idade da Faculdade de Educação Física da ACM de Sorocaba/SP (FAATI/FEFISO-ACM) para a melhoria da saúde, da capacidade funcional, da qualidade de vida e da independência das participantes. Trata-se de uma pesquisa realizada com 73 mulheres, com faixa etária entre 52 e 88 anos, que freqüentam somente a FAATI, uma vez por semana, com duração de 2 horas. Independente do nível de escolaridade, não houve qualquer dificuldade em responder as questões. As participantes foram submetidas a uma bateria de questionários antes e após uma participação de um ano na FAATI, sendo avaliados também 10 professores que estiveram envolvidos neste um ano de aula. Esta coleta de dados dos professores tem como objetivo a qualificação percebida pelos professores da FAATI para cada um dos aspectos questionados nas participantes. Foram aplicados cinco questionários (1-Avaliação da qualidade de vida, 2-Avaliação do nível de depressão, 3-Avaliação de alimentação inteligente, 4-Escala de Auto-Percepção de Bem-Estar e 5- Escala de Auto-Avaliação da Capacidade Funcional). Após a elaboração deste estudo verifica-se que, no que diz respeito aos grupos etários, comprovamos que a classe etária mais representada é a dos 65-74 anos com 46,5%. Os resultados revelaram índices satisfatórios significativos entre avaliação e reavaliação na Qualidade de Vida, nos níveis de humor, da Qualidade da Alimentação, na Escala de Auto Percepção de Bem-Estar e da Capacidade Funcional. Conclui-se através da pesquisa que a FAATI produziu resultados positivos para a melhoria da saúde, da capacidade funcional, da qualidade de vida e da independência das participantes

Diss. (sammanfattning) Uppsala : Sveriges lantbruksuniv., 2003. / Härtill 5 uppsatser.

Money laundering and terrorist financing present major social problems that can negatively impact economic growth of both, the state and the households. The ever-increasing globalization and the trend of removing barriers to the free market make it harder for the authorities to detect and investigate abovementioned crimes. That is why, in recent years, efforts have been made to cooperate in the fight against money laundering, both globally and at European Union level. The European Union keeps constantly improving the AML/CTF legislation. Thanks to that, the Czech Republic can keep up with the rapidly evolving techniques the offenders come up with. This thesis present one of the new legal institutes in the Czech law - beneficial ownership. The idea of beneficial ownership came from the Directive 2015/849 that was implemented into the AML/CFT Act n. 253/2008. Under the Directive, corporates and other legal entities such as trusts will be required to maintain accurate and current information on their beneficial ownership. Beneficial owner is an entity that enjoys the possession and/or benefits of ownership (such as receipt of income). The first part of the thesis concerns the general anti-money laundering and combating financing of terrorism problematics. It also tackles the concept of ownership...

Submitted by Jonas Pereira de Souza Júnior (jonas.psj@hotmail.com) on 2018-04-23T20:57:44Z No. of bitstreams: 1 dissertação final.pdf: 1689877 bytes, checksum: db5dec7519f11508f805cbffc672e4fd (MD5) / Approved for entry into archive by Alexandra Maria Donadon Lusser Segali null (alexmar@fcav.unesp.br) on 2018-04-25T12:46:15Z (GMT) No. of bitstreams: 1 souzajunior_jps_me_jabo.pdf: 1689877 bytes, checksum: db5dec7519f11508f805cbffc672e4fd (MD5) / Made available in DSpace on 2018-04-25T12:46:15Z (GMT). No. of bitstreams: 1 souzajunior_jps_me_jabo.pdf: 1689877 bytes, checksum: db5dec7519f11508f805cbffc672e4fd (MD5) Previous issue date: 2018-02-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / A deficiência de boro é um fator limitante na produção do algodoeiro, mas o excesso pode induzir à toxicidade. Nas duas desordens nutricionais de boro, o acréscimo de silício, via foliar ou radicular, pode aliviar esses efeitos, mas essas informações não são conhecidas nas plantas de algodão. Objetivou-se (a) inicialmente, verificar a fonte e a concentração de Si aplicada via foliar que resulta em maior acúmulo do elemento nas plantas de algodão; (b) definir a concentração crítica do boro na solução nutritiva que induz à deficiência e à toxicidade do micronutriente nas plantas de algodão, e (c) verificar o efeito do silício, aplicado via foliar e radicular, como agente mitigador dos efeitos deletérios da deficiência e da toxicidade de boro no algodoeiro. Foram desenvolvidos três experimentos em plantas de algodão transgênico cultivados em sistema semi-hidropônico em casa de vegetação. O primeiro experimento foi com concentrações de Si via foliar em diferentes fontes do elemento. O segundo experimento foi com concentrações de B na solução nutritiva. Com os resultados destes experimentos, obtiveram-se a concentração foliar de Si e a fonte mais adequada, e a concentração de B na solução nutritiva, que induz a suficiência, deficiência e toxicidade. Diante destes resultados, realizou-se o terceiro experimento, onde foram avaliados Si aplicado via foliar e radicular, e o controle (sem Si) em plantas de algodão sob deficiência, suficiência e toxicidade de B. A aplicação foliar de Si é viável agronomicamente para o algodoeiro, pois incrementou o acúmulo de Si, o teor de clorofila e a eficiência quântica do fosossistema II, favorecendo a produção de matéria seca, destacando-se o Si aplicado na forma de silicato de sódio e potássio estabilizado com sorbiol, na concentração de 0,8 g L-1 de Si. O nível crítico de B na solução nutritiva por deficiência e toxicidade, associado à diminuição de 25% da produção de massa seca de plantas de algodão, foi 33,7 e 130,5 µmol L-1 de B, respectivamente. O silício mitiga desordem nutricional de boro em algodoeiro, destacando aplicação foliar e radicular para aliviar os efeitos deletérios de deficiência e toxicidade de B, respectivamente. / Boron deficiency is a limiting factor for cotton production, but boron excess may induce toxicity. In the two nutritional disorders of boron, the addition of silicon by leaf or root application can alleviate these effects but this information is unknown in cotton plants. The objective of this study was to (a) initially verify the source and concentration of Si applied in the leaf that results in greater accumulation of the element in the cotton plants; (b) define the critical concentration of boron in the nutrient solution that induces the deficiency and toxicity of the micronutrient, and (c) to verify the effect of silicon, applied by leaf and root, as a mitigating agent of the deleterious effects of boron deficiency and toxicity in cotton. Three experiments were carried out on cotton plants cultivated in a soilless growing system. The first experiment was with concentrations of Si by leaf application with different sources of the element. The second experiment was with concentrations of B in the nutrient solution. With the results of these experiments, we got the more adequate Si foliar source and concentration; and the concentration of B in nutrition solution that induces to sufficiency, deficiency and toxicity. The third experiment was done to verify the effects of apply silicon by leaf and root and control (without Si) in cotton plants under deficiency, sufficiency and toxicity of B. The application of Si is viable for cotton, since it increased the accumulation of Si, the chlorophyll content and the quantum efficiency of the photosystem II, favoring the dry matter production, emphasizing Si applied in the form of sodium and potassium silicate stabilized with sorbitol at the concentration of 0,8 g L-1 of Si. The critical level of B in the nutrient solution due to deficiency and toxicity, associated with a 25% decrease in dry matter yield of cotton plants, was 33.7 and 130.5 µmol L-1 of B, respectively. Silicon mitigates nutritional disorder of boron in cotton highlighting leaf and root application to alleviate the deleterious effects of B deficiency and toxicity, respectively.

Submitted by (ana.araujo@ufrpe.br) on 2016-07-05T12:45:54Z No. of bitstreams: 1 Edilson de Araujo Goncalves.pdf: 586732 bytes, checksum: a681dd9d8537af4fa4a8e2cd099b6bb3 (MD5) / Made available in DSpace on 2016-07-05T12:45:54Z (GMT). No. of bitstreams: 1 Edilson de Araujo Goncalves.pdf: 586732 bytes, checksum: a681dd9d8537af4fa4a8e2cd099b6bb3 (MD5) Previous issue date: 2007-06-13 / Adaptation of populations takes place with the occurrence and subsequent fixation of mutations that confer some selective advantage to the individuals that acquire it. For that reason, the study of the process of advantageous mutations fixation has a long history in the population genetics literature. Particularly, the previous investigations aimed to find out the main evolutionary forces affecting the strength of natural selection in the populations. In the current work, we investigate the dynamics of fixation of bene cial mutations in a subdivided population. The subpopulations (demes) can exchange migrants among their neighbors. The migration network is assumed to have either a random graph or a scale-free topology. We have seen that the migration rate drastically affect the dynamics of mutation fixation, despite of the fact that the probability of fixation is invariant on the migration rate, accordingly to Maruyama's conjecture.In addition, we have observed that a topological dependence of the adaptive evolution of the population exists when clonal interference becomes effective. / A adaptação de populações decorre do surgimento e posterior fixação de mutações benéficas que conferem alguma vantagem seletiva aos indivíduos que as adquirem. Por esta razão, o estudo do processo de fixação de mutações benéficas tem uma longa história na literatura de genética de populações. Particularmente, tais investigações objetivaram encontrar as principais forças evolucionárias que afetam a atuação da seleção natural nas populações. No presente trabalho, nós investigamos a dinâmica de fixação de mutações benéficas em uma população subdividida. As subpopulações, denominadas de demes, podem permutar migrantes entre seus vizinhos. Consideramos duas topologias para a rede de migração, uma tipo grafo aleatório e uma outra para rede livre de escala. Nós verificamos que a taxa de migração afeta drasticamente a dinâmica de fixação de mutações, apesar do fato da probabilidade de fixação ser independente da taxa de migração de acordo com a conjectura de Maruyama. Além disso, observamos uma influência da topologia da rede migratória na evolução adaptativa quando a interferência clonalse torna relevante.

Individuals are constantly on the lookout for tax incentives or ways in which they can pay less tax without ending up in the tax authorities‟ bad books. Driven by the desire for a better life, individuals are willing to try everything within their legal powers and rights to avoid having to pay exorbitant taxes. South African employees are in no way an exception to these circumstances. Urged on by their belief that South African taxes are unreasonably high, individuals have crossed international borders in the hope of finding a location where their income will not be subject to exorbitant taxes. Research on the effects of taxation on labour migration has been carried out in countries such as Australia, the Netherlands, Norway and Indonesia. Although greatly affected by the growing population of labour migration, the majority of the research conducted in South Africa with regard to labour migration has focused mainly on the reasons motivating migration among skilled South African labourers. As far as could be determined, little or no research has been conducted to assess whether the reasons (inter alia, the South African personal income tax system) cited by South Africans justify the rapid rate at which South Africans flee from the country. The aim of this study is to establish whether South African employees working in the Netherlands and Australia receive any tax incentives or beneficial tax treatment that they otherwise would not have received had they remained employed in South Africa. This objective will be achieved by assessing whether a South African employee is placed in a more beneficial tax position when they accept international employment assignments in the Netherlands and Australia as opposed to the tax position they would find themselves in should they turn down any and all international employment assignments (i.e. remain employed in South Africa no matter what). The study will discuss the tax principles an employee will be subject to upon accepting an international employment assignment in either Australia or the Netherlands. The tax principles of the respective countries will then be compared to those applicable to employees who remain employed in South Africa. This comparison will be conducted with the primary objective of establishing in which of the three countries a South African employee receives the most beneficial tax treatment. AFRIKAANS : Individue is voortdurend op die uitkyk vir belastingtoegewings of maniere waarop hulle minder belasting kan betaal sonder om by die belastingowerheid in die moeilikheid te kom. Aangedryf deur die begeerte vir 'n beter lewe, is individue bereid om alles te probeer om binne hul wetlike magte en regte te voorkom dat hulle buitensporige belasting betaal. Suid-Afrikaanse werknemers is geen uitsondering in hierdie verband nie. Gemotiveer deur hul siening dat Suid-Afrikaanse belasting onredelik hoog is, het individue internasionale grense oorgesteek het in die hoop om 'n plek te vind waar hul inkomste nie onderhewig sal wees aan buitensporige belasting nie. Navorsing oor die effek van belasting op arbeidsmigrasie is in lande soos Australië, Nederland, Noorweë en Indonesië onderneem. Die meeste van hierdie navorsing het gefokus op die redes waarom geskoolde Suid-Afrikaanse werkers emigreer. Sover vasgestel kon word, is min of geen navorsing gedoen om te bepaal of die redes (onder meer, die Suid-Afrikaanse persoonlike inkomstebelastingstelsel) aangehaal deur Suid- Afrikaners die vinnige tempo regverdig waarteen Suid-Afrikaners die land verlaat nie. Die doel van hierdie studie is om vas te stel of Suid-Afrikaanse werknemers in Nederland en Australië enige belastingtoegewings of voordelige belastingbehandeling ontvang wat hulle nie sou ontvang het as hulle in Suid-Afrika in diens gebly het nie. Hierdie doel sal bereik word deur te bepaal of 'n Suid-Afrikaanse werknemer in 'n meer voordelige belasting posisie geplaas word wanneer hulle internasionale indiensnemingsopdragte in Nederland en Australië aanvaar, in teenstelling met die belasting posisie waarin hulle hulself sal bevind indien hulle alle internasionale indiensneming werkopdragte van die hand wys (maw tot elke prys in Suid-Afrika in diens bly). Die studie sal die belastingbeginsels bespreek waaraan 'n werknemer onderhewig sal wees by die aanvaarding van 'n internasionale indiensnemingsopdrag in Australië of Nederland. Die belastingbeginsels van die onderskeie lande sal dan vergelyk word met dié wat van toepassing op werknemers wat in Suid-Afrika in diens bly. Hierdie vergelyking sal plaasvind met die primêre doel om te bepaal in watter van die drie lande 'n Suid-Afrikaanse werknemer die mees voordelige belastinghantering ontvang. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Mabaso, ND 2011, An international comparative study of the effect of personal income tax on labour migration, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03122012-125824 / > F12/4/170/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted