Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of the Value-Added Tax Act (89 of 1991). In the event of an ‗understatement‘, in terms of Section 222 of the TA Act, a taxpayer must pay an understatement penalty as determined by the understatement penalty table which is contained in Section 223 of the TA Act, unless the understatement results from a bona fide inadvertent error. In the Draft Response Document presented by National Treasury and SARS to the Committee on Finance (SCOF) on 11 September 2013, it was stated that SARS would develop guidance in this regard for the use of taxpayers and SARS officials (SARS, 2013d:42). The determining of a bona fide inadvertent error on taxpayers‘ returns as stipulated in Section 222 of the TA Act, as amended in 2013, is a totally new concept in the tax fraternity. It is of utmost importance that this section is applied correctly based on sound evaluation principles and not on professional judgement when determining if the error was indeed the result of a bona fide inadvertent error. This research study focuses on exploring key considerations when determining bona fide inadvertent errors resulting in understatements. The role and importance of tax penalty provisions is explored and the meaning of the different components in the term ‗bona fide inadvertent error‘ critically analysed with the purpose to find a possible definition for the term ‗bona fide inadvertent error‘. The study also compares the provisions of other tax jurisdictions with regards to errors made resulting in tax understatements in order to find possible guidelines on the application of bona fide inadvertent errors as contained in Section 222 of the TA Act. The term ‗bona fide inadvertent error‘ is evaluated by comparing the term with the characteristics of a good tax system and improvements for the practical execution of the new amendment to the TA Act are suggested. A literature review is used to gain an in-depth understanding of the role and importance of tax penalty provisions. Doctrinal research is also carried out to perform a critical analysis on the meaning of the different components in the term ‗bona fide inadvertent error‘. A comparative analysis between different countries regarding errors being made when dealing with understatements is performed and a normative research approach is followed to critically evaluate the term ‗bona fide inadvertent error‘. The findings of the research study revealed that the term ‗bona fide inadvertent error‘ contained in Section 222 of the TA Act should be defined urgently and that guidelines must be provided by SARS on the application of the new amendment. SARS should also clarify the application of a bona fide inadvertent error in light of the behaviours contained in Section 223 of the TA Act to avoid any confusion. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of the Value-Added Tax Act (89 of 1991). In the event of an ‗understatement‘, in terms of Section 222 of the TA Act, a taxpayer must pay an understatement penalty as determined by the understatement penalty table which is contained in Section 223 of the TA Act, unless the understatement results from a bona fide inadvertent error. In the Draft Response Document presented by National Treasury and SARS to the Committee on Finance (SCOF) on 11 September 2013, it was stated that SARS would develop guidance in this regard for the use of taxpayers and SARS officials (SARS, 2013d:42). The determining of a bona fide inadvertent error on taxpayers‘ returns as stipulated in Section 222 of the TA Act, as amended in 2013, is a totally new concept in the tax fraternity. It is of utmost importance that this section is applied correctly based on sound evaluation principles and not on professional judgement when determining if the error was indeed the result of a bona fide inadvertent error. This research study focuses on exploring key considerations when determining bona fide inadvertent errors resulting in understatements. The role and importance of tax penalty provisions is explored and the meaning of the different components in the term ‗bona fide inadvertent error‘ critically analysed with the purpose to find a possible definition for the term ‗bona fide inadvertent error‘. The study also compares the provisions of other tax jurisdictions with regards to errors made resulting in tax understatements in order to find possible guidelines on the application of bona fide inadvertent errors as contained in Section 222 of the TA Act. The term ‗bona fide inadvertent error‘ is evaluated by comparing the term with the characteristics of a good tax system and improvements for the practical execution of the new amendment to the TA Act are suggested. A literature review is used to gain an in-depth understanding of the role and importance of tax penalty provisions. Doctrinal research is also carried out to perform a critical analysis on the meaning of the different components in the term ‗bona fide inadvertent error‘. A comparative analysis between different countries regarding errors being made when dealing with understatements is performed and a normative research approach is followed to critically evaluate the term ‗bona fide inadvertent error‘. The findings of the research study revealed that the term ‗bona fide inadvertent error‘ contained in Section 222 of the TA Act should be defined urgently and that guidelines must be provided by SARS on the application of the new amendment. SARS should also clarify the application of a bona fide inadvertent error in light of the behaviours contained in Section 223 of the TA Act to avoid any confusion. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

During this study, the challenges and best practices of youth participation in problem identification, planning, implementation, monitoring and evaluation of programmes were investigated and the effect of project outcomes on the youth and its implications for community development observed. The use of the qualitative research methodology to examine the extent to which the youth are involved in the decision-making processes was employed. In addition, a literature review that pertained to youth development and participatory community development was conducted. In particular, the participatory concept, and its relation to the inclusion of the youth at the decision-making table, was examined. By providing evidence from the empirical data, an argument is presented that there are internal rigidities that are a hindrance to the youth in expressing their voice in the decision-making platform. However, the conclusion can be drawn that in order to understand the process of participatory development, it is crucial for the youth,community development practitioners and other stakeholders to understand the socio-economic conditions surrounding the youth as these will ensure positive programme outcomes as well as subsequent sustainable youth development.

<p>During this study, the challenges and best practices of youth participation in problem identification, planning, implementation, monitoring and evaluation of programmes were investigated and the effect of project outcomes on the youth and its implications for community development observed. The use of the qualitative research methodology to examine the extent to which the youth are involved in the decision-making processes was employed. In addition, a literature review that pertained to youth development and participatory community development was conducted. In particular, the participatory concept, and its relation to the inclusion of the youth at the decision-making table, was examined. By providing evidence from the empirical data, an argument is&nbsp / presented that there are internal rigidities that are a hindrance to the youth in expressing their voice in the decision-making platform. However, the conclusion can be drawn that in order to understand the process of participatory development, it is crucial for the youth, community development practitioners and other stakeholders to understand the socio-economic conditions surrounding the youth as these will ensure positive programme outcomes as well as subsequent sustainable youth development.<br /> &nbsp / </p>

<p>During this study, the challenges and best practices of youth participation in problem identification, planning, implementation, monitoring and evaluation of programmes were investigated and the effect of project outcomes on the youth and its implications for community development observed. The use of the qualitative research methodology to examine the extent to which the youth are involved in the decision-making processes was employed. In addition, a literature review that pertained to youth development and participatory community development was conducted. In particular, the participatory concept, and its relation to the inclusion of the youth at the decision-making table, was examined. By providing evidence from the empirical data, an argument is&nbsp / presented that there are internal rigidities that are a hindrance to the youth in expressing their voice in the decision-making platform. However, the conclusion can be drawn that in order to understand the process of participatory development, it is crucial for the youth, community development practitioners and other stakeholders to understand the socio-economic conditions surrounding the youth as these will ensure positive programme outcomes as well as subsequent sustainable youth development.<br /> &nbsp / </p>

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Orientadores: Marcia Assumpção Guimarães Scialom, Jaime Angulo Pava / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Matematica, Estatistica e Computação Cientifica / Made available in DSpace on 2018-08-14T19:50:35Z (GMT). No. of bitstreams: 1 BanquetBrango_CarlosAlberto_D.pdf: 1282052 bytes, checksum: f15f0bcd3c49e3ffb900f598aafc2f73 (MD5) Previous issue date: 2009 / Resumo: O objetivo da tese é estudar algumas propriedades de soluções de equações diferenciais dispersivas. Primeiro, estabelecemos uma teoria de boa colocação local e global para a equação de Benjamin-Ono regularizada no contexto peri'odico, depois mostramos que o problema de Cauchy para esta equação (em ambos os casos periódico e não periódico) não pode ser resolvido usando um esquema iterativo baseado na fórmula de Duhamel em espaços de Sobolev com índice negativo. Adicionalmente, apresentamos a prova da existência de uma curva suave de soluções ondas viajantes periódicas, para a equação Benjamin-Ono regularizada, via o Teorema do Somatório de Poisson, com período minimal 2L fixo. Também é mostrado que estas soluções são não linearmente estáveis no espaço de energia H1/2per por perturbações do mesmo período. Como uma extensão da teoria estabelecida para a equação Benjamin-Ono regularizada é provado que as soluções ondas periódicas associadas as equações Benjamin-Bona-Mahony, Benjamin-Bona-Mahony modificada e 4-Benjamin-Bona-Mahony são não linearmente estáveis em H1per. Finalmente, provamos a existência e estabilidade não linear de uma família de soluções ondas dnoidal associadas ao sistema de Zakharov. Neste último caso, para obter as propriedades espectrais requeridas na prova da estabilidade foi usada a teoria de Floquet. / Abstract: The goal of this thesis is to study the properties of solutions of some dispersive differential equations. First, we develop a local and global well-posedness theory for the regularized Benjamin-Ono equation in the periodic setting, then, we show that the Cauchy problem for this equation (in both periodic and nonperiodic cases) cannot be solved by an iteration scheme based on the Duhamel formula for negative Sobolev indices. Additionally, a proof of the existence of a smooth curve of periodic travelling wave solutions, for the regularized Benjamin-Ono equation, with fixed minimal period 2L, is given. It is also shown that these solutions are nonlinearly stable in the energy space H1/2per by perturbations of the same wavelength. An extension of the theory developed for the regularized Benjamin-Ono equation is given and as examples it is proved that the periodic wave solutions associated to the Benjamin-Bona-Mahony, modified Benjamin-Bona-Mahony and 4-Benjamin-Bona- Mahony equations are nonlinearly stable in H1per. Finally, we prove the existence and the nonlinear estability of a family of dnoidal wave solutions associated to the Zakharov system. The Floquet theory is used in the last case to obtain the spectral properties required to prove the stability. / Doutorado / Matematica / Doutor em Matemática

Orientador: Ademir Pastor Ferreira / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Matemática Estatística e Computação Científica / Made available in DSpace on 2018-08-25T19:57:48Z (GMT). No. of bitstreams: 1 Andrade_ThiagoPinguellode_D.pdf: 2608603 bytes, checksum: 20935cf463b03d1c5c1390b127a42f4f (MD5) Previous issue date: 2014 / Resumo: Nesta tese estudamos estabilidade orbital de ondas viajantes periódicas para modelos dispersivos. O estudo de ondas viajantes iniciou-se em meados do século XVIII quando John S. Russell estabeleceu que ondas de água em um canal raso possui evolução constante. A estratégia geral para se obter a estabilidade consiste em provar que a onda viajante em questão minimiza um funcional conservado restrito a uma certa variedade. No nosso contexto, seguindo tais ideias, minimizamos o funcional restrito a uma nova variedade. Embora acreditamos que a teoria possa ser aplicada a outros modelos, nos restringimos às equações de Benjamin-Bona-Mahony (BBM) com termo não linear fracionário e Korteweg-de Vries modificada (mKdV). Além disso, resultados similares para a equação de Gardner são obtidos, usando uma estreita relação que esta possui com a mKdV / Abstract: In this thesis we study the orbital stability of periodic traveling waves for dispersive models. The study of traveling waves started in the mid-18th century when John S. Russel established that the flow of water waves in a shallow channel has constant evolution. The general strategy to obtain stability consists in proving that the traveling wave in question minimizes a conserved functional restricted to a certain manifold. In our context, following such ideas, we minimize such a functional restricted to a new manifold. Although we believe our theory can be applied to other models, we deal with the Benjamin-Bona-Mahony (BBM) equation with fractional nonlinear terms and modified Korteweg-de Vries (mKdV) equation. Besides, similar stability results for the Gardner equation are obtained, using a close relation between this equation and the mKdV / Doutorado / Matematica / Doutor em Matemática

Indiana University-Purdue University Indianapolis (IUPUI) / "In an increasingly abrasive and polarized American society, a greater commitment to social justice can play a construcive role in helping people develop a more sophisticated understanding of diversity and social group interaction, more critically evaluate oppressive social patterns and institutions, and work more democratically with diverse others to create just and inclusive practices and social structures." The importance of social justice is to "help people identify and analyze dehumanizing sociopolitical processes, reflect on their own positions in relation to these processes so as to consider the consequences of oppressive socialization intheir loives, and think proactively about alternate actions given this analysis. The goal of social justice education is to enable people to develop critical analytical tools necessary to understand oppression and their own socialization within oppressive systems, and to develop a sense of agency and capacity to interrupt and chnge oppressive patterns and behaviors in themselves and in the institutions and communitites of which they are a part" (Adams, Bell and Griffin, 1997). Utilizing bona fide group perspective during an ethnographic study of a student group, this study examines how an individual's perception of their self-constructed and group identity(ies) are manifested through social justice behavior - as memebers of a group whose purpose is to engage in social justice.

Thesis (MA)--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: This study explores the defining characteristics of the genre-theory analytically for isiXhosa. The five chosen genre texts in isiXhosa, extracted from five Bona magazine, deal with social problems. Firstly the study investigates the theory of genre-based approach. The genre-based approach forms the framework for the analysis of the isiXhosa texts. The ethnography of writing posited in the theory of text construction of Grabe and Kaplan (1996) is explored. This theory is accepted as an underlying framework for teaching writing in isiXhosa in Curriculum 2005. The ethnography of writing entails addressing the following questions: who writes, what, to whom, for what purpose, why and how. Secondly, the write parameter, which is extensively examined, deals with the six learning outcomes such as listening, speaking, reading, writing, thinking and reasoning, language structure, in relation to the assessment standards, as a realisation of communicative purpose. The text-linguistic characteristics of the genre approach involving Grabe and Kaplan's model of writing are explored in the five isiXhosa magazine texts. / AFRIKAANSE OPSOMMING: Die studie ondersoek die onderskeidende kenmerke van die genre-teorie analities vir isiXhosa. Die vyf genre-tekste van die BONA tydskrif wat gekies word, handeloor sosiale probleme. Die studie ondersoek eerstens die teorie van die genre-gebaseerde benadering. Die genre-gebaseerde benadering vorm die raamwerk vir die analise van die isiXhosa tekste. Die etnografie van skryf soos gepostuleer in die teorie van tekskonstruksie van Grabe en Kaplan (1996) word ondersoek. Hierdie teorie word aanvaar as onderliggende raamwerk in die onderrig van skryfvaardighede in Kurrikulum 2005. Die etnografie van skryf, behels die ondersoek van die vrae: wie skryf wat aan wie, vir watter doel, wanneer, waarom, en hoe. Tweedens, die skryf parameter, wat uitgebreid ondersoek word met verwysing na die Xhosa tekste, hou ook verband met die leeruitkomste van luister, lees, praat, denkvaardighede en taalstruktuur, met betrekking tot die assesseringsstandaarde, as 'n realisering van kommunikatiewe doelstelling. Die tekslinguisitiese eienskappe word ondersoek soos gepostuleer deur Grabe en Kaplan t.o.v. die vyf Xhosa tydskrifartikels. / ISICATSHULWA Lo msebenzi uphonononga ukwakhiwa kwe thiyori yegenre ngokuhlalutyiweyo. Itekisi zegenre ezintlanu zijonga iingxaki zasekuhlaleni yaye zicatshulwe kumabali amahlanu encwadi ekuthiwa yiBona. Okokuqala lo msebenzi uphanda ithiyori ebanzi ngendlela ethi igenre ijongwe ngayo. Le yimvelaphi yohlobo Iwetekisi yolwimi IwesiXhosa. Indlela yokubhala amagama ivela kwithiyori ka Grabe no Kaplan (1996). Le thiyori yamkelekile njengesiseko sokufundisa ukubhala. Iquka indlela yokubhala enale mibuzo: ngubani obhalayo, ebhala ntoni, ebhalela bani, siyintoni isizathu, ngoba kutheni, ebhala njani. Imigaqo okanye imimiselo yokubhala iyavavanywa yaye iza kujongana neziphumo zokufunda ezithandathu ezizezi: ukumamela, ukuthetha, ukufunda nokubona, ukubhala, ukucinga nokuqiqa, ukwakhiwa kolwimi nokusetyenziswa, nendlela yokuhlola njengenjongo yokudlulisa umba lowo. Ezi mpawu zolwimi Iwetekisi yokusetyenziswa kwegenre zizakujongwa banzi kusetyenziswa Ie ndlela yokubhala ka Grabe no Kaplan. Iziphumo zemfundo eyile: ukufunda nokubona, ukubhala, ukucinga nokuqiqa ziza kunikwa uqwalaselo olulodwa. Okokugqibela abafundi bebanga lesixhenxe baza kuba nakho ukukubona ukuvisisana nokudibana kokubhala ukucinga ukuqiqa kunye nemiqathango yokuhlolwa.