Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

In South Africa various financial institutions and independent vendors have developed residential property valuation models to estimate the current value of historically traded properties. A natural extension to these models has been to develop historical property price indices. In this dissertation, three of the four approaches to developing property price indices will be examined. Through back–testing and other statistical methods, the most accurate and robust approach will be determined. The four major approaches available are the mean valuation per suburb, the median valuation per suburb, the repeat sales approach and hedonic regression. The mean valuation per suburb approach can be biased because of outliers in property prices. However, outliers in property prices will not influence the median valuation per suburb approach, but in cases where property values in a suburb have a skewed distribution, the valuation amount could be distorted. Neither of the above mentioned shortcomings influences the repeat sales or the hedonic regression approach. To follow the hedonic regression approach, the characteristics of the property need to be known. In South Africa, however, the available property data lacks detailed characteristics of traded properties. This dissertation will therefore focus on the first three methods. The repeat sales approach measures the growth in property prices by applying a generalized linear model to properties that have traded more than once. This approach is only possible if there is a representative amount of repeat sales able to fit a model. The focus of this project will be on the repeat sales approach, but all three the approaches discussed will be analysed to prove that the repeat sales approach is the most accurate in developing a property price index for properties in South Africa. / Thesis (M.Sc. (Risk Analysis))--North-West University, Potchefstroom Campus, 2011.

Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

In South Africa various financial institutions and independent vendors have developed residential property valuation models to estimate the current value of historically traded properties. A natural extension to these models has been to develop historical property price indices. In this dissertation, three of the four approaches to developing property price indices will be examined. Through back–testing and other statistical methods, the most accurate and robust approach will be determined. The four major approaches available are the mean valuation per suburb, the median valuation per suburb, the repeat sales approach and hedonic regression. The mean valuation per suburb approach can be biased because of outliers in property prices. However, outliers in property prices will not influence the median valuation per suburb approach, but in cases where property values in a suburb have a skewed distribution, the valuation amount could be distorted. Neither of the above mentioned shortcomings influences the repeat sales or the hedonic regression approach. To follow the hedonic regression approach, the characteristics of the property need to be known. In South Africa, however, the available property data lacks detailed characteristics of traded properties. This dissertation will therefore focus on the first three methods. The repeat sales approach measures the growth in property prices by applying a generalized linear model to properties that have traded more than once. This approach is only possible if there is a representative amount of repeat sales able to fit a model. The focus of this project will be on the repeat sales approach, but all three the approaches discussed will be analysed to prove that the repeat sales approach is the most accurate in developing a property price index for properties in South Africa. / Thesis (M.Sc. (Risk Analysis))--North-West University, Potchefstroom Campus, 2011.

Made available in DSpace on 2014-06-11T19:32:45Z (GMT). No. of bitstreams: 0 Previous issue date: 2009-05-26Bitstream added on 2014-06-13T20:24:00Z : No. of bitstreams: 1 orenha_a_dr_sjrp.pdf: 2083225 bytes, checksum: d8f591d9558b95f175aa9e7d6591f835 (MD5) / Esta pesquisa visa realizar um estudo a respeito dos termos, colocações e colocações especializadas estendidas presentes em contratos sociais e estatutos sociais que representam os corpora de pesquisa. Nesta pesquisa, também observaremos as semelhanças e diferenças nos corpora de traduções jurídicas e juramentadas, no que concerne ao uso desses termos e padrões lexicais, assim como apontaremos aqueles que são mais frequentemente empregados em documentos do tipo contrato social e estatuto social. A investigação baseia-se na abordagem interdisciplinar dos Estudos da Tradução Baseados em Corpus, da Linguística de Corpus, da Fraseologia, de modo mais específico das colocações, das colocações especializadas e das unidades fraseológicas especializadas. A Terminologia, por meio de seus pressupostos teóricos, também traz sua contribuição para a pesquisa, assim como os trabalhos sobre a tradução juramentada. Uma das motivações que delineia este estudo reside no fato de a tradução juramentada ser considerada de grande relevância nas relações comerciais, sociais e jurídicas entre as nações. Para realizar este estudo, compilamos um corpus de estudo (CE1) constituído por contratos sociais e estatutos sociais traduzidos no modo juramentado, nas direções tradutórias inglês português e português inglês, extraídos de Livros de Registro de Traduções, pertencentes a tradutores juramentados credenciados pela Junta Comercial de dois Estados brasileiros; e um corpus de estudo (CE2) formado por documentos de mesma natureza traduzidos sem o processo de juramentação, nas mesmas direções tradutórias. Além destes corpora, construímos dois corpora comparáveis, formados pelos referidos documentos originalmente escritos em português e em inglês. Os resultados desta pesquisa mostraram várias semelhanças, no tocante aos termos empregados em documentos traduzidos... / This investigation aims at carrying out a study on terms, collocations and extended specialized collocations present in articles of incorporation/articles of organization/articles of association and bylaws that represent our research corpora. We will also observe similarities and differences in sworn and legal translation corpora, which concerns the use of such terms and lexical patterns, as well as point out the ones which are more frequently used in the focused documents. This research derives its theoretical and methodological sources from Corpus-Based Translation Studies, Corpus Linguistics, Phraseology, more specifically from collocations, specialized collocations and specialized phraseological units (SPUs). Terminology, from its theoretical standpoint, also offers its contribution to this study, as well as essays on sworn translation. One of the aspects that motivates this study is the fact that sworn translation is considered to be of great relevance to commercial, social and legal relations among nations. To conduct this research, we compiled a study corpus (CE1) composed of articles of incorporation/articles of organization/articles of association and bylaws submitted to the process of sworn translation in the English Portuguese and Portuguese English directions, excerpted from the Books of Sworn Translation Records, made available by five Brazilian sworn translators, duly sworn by the Board of Trade of two Brazilian States; a study corpus (CE2) made up of documents of the same nature not submitted to the process of sworn translation, in the same translation directions. Besides these corpora, we also built two comparable corpora formed by the referred documents originally written in Portuguese and in English. The results obtained in this research showed some similarities which refer to the terms used in documents submitted to the process of sworn translation... (Complete abstract click electronic access below)

Den här studien behandlar fenomenet tolkspråk – tanken om att tolkat språk skiljer sig från icke-tolkat språk. Översättningsvetenskapen och dess motsvarighet översättarspråk har utgjort en stor inspirationskälla till arbetet, då forskningen kommit längre där. Ett forskningsområde behandlar så kallade översättningsuniversalier – universella regler eller lagar för hur översatt språk ser ut. En av dessa lagar kallas för normalisering. I studien undersöks om normalisering är applicerbart även på teckenspråkstolkning, med utgångspunkt i påståendet att normalisering kan vara synligt i översatt text som en överrepresentation av typiska målspråksdrag. För att undersöka detta har två jämförbara korpusar använts, dels Svensk teckenspråkskorpus (SSLC) med icke-tolkade teckenspråkstexter, dels Korpus för simultantolkade teckenspråkstexter (KST) med tolkade teckenspråkstexter. Det typiska, teckenspråkiga drag som valts för undersökningen är det tecken som glosas KOPPLA. Förekomsten av tecknet i de båda korpusarna har undersökts för att kunna upptäcka en eventuell överrepresentation i KST. Resultaten visar att KOPPLA mycket riktigt är överrepresenterat i KST, men att det är svårt att generalisera på grund av flera begränsande faktorer. / This essay is concerned with the subject of interpretese – the idea that interpreted language differs from non-interpreted language. Within translation studies, the corresponding term is translationese, and this essay draws upon much of the research in this field, as it is more developed. One particular area of research into translationese revolves around so called translation universals, or universal features of translation. They could be described as rules or laws that define translated language. One of those universals is called normalisation. This essay seeks to answer if normalisation also exists in Sign Language interpreting, with reference to exaggeration of typical target language patterns. Two comparable corpora were used, Swedish Sign Language Corpus (SSLC) with non-interpreted Sign Language texts, and Korpus för simultantolkade teckenspråkstexter (KST) with interpreted Sign Language texts. The typical target language pattern that was chosen for the investigation is the Swedish sign KOPPLA. Instances of the sign were investigated in both corpora, to spot any exaggeration in KST. The results show that KOPPLA is in fact overrepresented in KST, but that one should be careful to generalize, as several limiting factors were at play.

This diploma thesis entitled "Design of Promotion Strategie in the Hospitality Industry - a Comparable Study for the Czech Republic and Ireland" addresses strategic practices in different countries and further applies them. The aim was to assess whether it is possible to apply the same advertising procedures as in Ireland at domestic country. The evaluation was carried out on the basis of a semi-structured interview with a Irish resident working in the hospitality industry and a questionnaire survey which took place in the Czech Republic. In the conclusion the are formulated specific steps inspired by Ireland which can be applied in the Czech Republic.

Les discours normés que produisent les institutions sont concurrencés par les discours informels ou faiblement formalisés issus du web social. La démocratisation de la prise de parole redistribue l’autorité en matière de connaissance et modifie les processus de construction des savoirs. Ces discours spontanés sont accessibles par tous et dans des volumes exponentiels, ce qui offre aux sciences humaines et sociales de nouvelles possibilités d’exploration. Pourtant elles manquent encore de méthodologies pour appréhender ces données complexes et encore peu décrites. L’objectif de la thèse est de montrer dans quelle mesure les discours du web social peuvent compléter les discours institutionnels. Nous y développons une méthodologie de collecte et d’analyse adaptée aux spécificités des discours natifs du numérique (massivité, anonymat, volatilité, caractéristiques structurelles, etc.). Nous portons notre attention sur les forums de discussion comme environnements d’élaboration de ces discours et appliquons la méthodologie développée à une problématique sociale définie : celle de l’épidémie du VIH/SIDA au Viêt Nam. Ce terrain applicatif recouvre plusieurs enjeux de société : sanitaire et social, évolutions des moeurs, concurrence des discours. L’étude est complétée par l’analyse d’un corpus comparable de langue française, relevant des mêmes thématique, genre et discours que le corpus vietnamien, de manière à mettre en évidence les spécificités de contextes socioculturels distincts. / The standard discourse produced by official organisations is confronted with the unofficial or informal discourse of the social web. Empowering people to express themselves results in a new balance of authority, when it comes to knowledge and changes the way people learn. Social web discourse is available to each and everyone and its size is growing fast, which opens up new fields for both humanities and social sciences to investigate. The latter, however, are not equipped to engage with such complex and little-analysed data. The aim of this dissertation is to investigate how far social web discourse can help supplement official discourse. In it we set out a method to collect and analyse data that is in line with the characteristics of a digital environment, namely data size, anonymity, transience, structure. We focus on forums, where such discourse is built, and test our method on a specific social issue, ie the HIV/AIDS epidemic in Vietnam. This field of investigation encompasses several related questions that have to do with health, society, the evolution of morals, the mismatch between different kinds of discourse. Our study is also grounded in the analysis of a comparable French corpus dealing with the same topic, whose genre and discourse characteristics are equivalent to those of the Vietnamese one: this two-pronged research highlights the specific features of different socio-cultural environments.