The work aims to compare the tax measures in countries receiving international financial assistance during the economic crisis between 2007 -- 2013. For comparison, three EU countries were selected which are members of the tax policy, tax measures, tax, Ireland, Cyprus, Spain, the euro area., and which hadn't faced the lack of funding before the crisis - Ireland, Cyprus and Spain. In order to compare selected countries, it was necessary to define the requirements of the tax systems in general first and determine what the economic crisis is. The current crisis is systemic and therefore tax measures implemented in selected states have affected all of the taxes. Most of partial tax measures have been made in personal income tax and VAT. On the contrary, the tax on corporate income remained almost unchanged in Ireland and Cyprus. The vast majority of anti-crisis measures in selected countries have led to an increase in the tax burden on individuals, mostly people with higher income.

Multinational enterprises are continuously in search of investment opportunities to grow their businesses. For over two decades South Africa, being one of the economic powerhouses of Africa, has been one such target for global investors. A company planning to invest in South Africa will attempt to identify the most appropriate way to do so, for tax and non-tax reasons. However, tax consequences are one of the main factors influencing the decision of an investor. While certain companies choose to invest directly into the target country, the majority choose to set up a holding company outside of the investor country. Such a company is known as an intermediary holding company and is defined as a company which is interposed between a shareholder and its foreign subsidiary. The main purpose of this study is to investigate the best manner, for tax purposes, in which a foreign company would invest into South Africa, either directly or indirectly through an intermediary holding company. Should the intermediary holding company option be selected, the company will then need to select the country in which to base its intermediary holding company. Tax havens are commonly used as a base for intermediary holding companies, however, these may not be the most advantageous option in all cases. Literature on intermediary holding companies and tax havens is reviewed and thereafter the study analyses and compares the tax efficiency of a hypothetical UK company investing into South Africa using different options. The options available to the UK Company which are compared, include investing directly into South Africa or investing indirectly through an intermediary holding company based in either Cyprus, Mauritius or the Netherlands, all of which are commonly used as bases for intermediary holding companies. The comparative study on the different intermediary holding company options is performed based on the domestic tax laws of each country as well as the effects of the double tax agreements in force between these countries and other tax jurisdictions. Thereafter, the most tax efficient intermediary holding company option is compared to the tax efficiency of direct investment by the UK Company and a conclusion is reached on which is the best manner for such a company to invest into South Africa, for tax purposes. AFRIKAANS : Multi-nasionale ondernemings is voortdurend op soek na nuwe beleggingsgeleenthede ten einde besigheidsgroei te bewerkstelling. Internasionale beleggers sien Suid-Afrika nou al vir meer as twee dekades as ʼn toetreepunt tot geleenthede in Afrika, vanweë Suid-Afrika se status as een van die ekonomiese reuse in Afrika. Maatskappye wat beplan om in Suid-Afrika te belê sal ondersoek doen om die beste moontlike beleggings manier te vind. Talle besigheidsredes, waarvan belastingimplikasies een van die hoofoorwegings is, sal die faktore wees wat ʼn potensiële belegger se besluitneming beïnvloed. Terwyl sommige maatskappye verkies om direk in die beleggingsland te belê sal die meeste maatskappye eerder in ʼn houermaatskappy buite die beleggingsland belê. So ʼn maatskappy staan bekend as ʼn intermediêre houer maatskappy en word gedefinieer as ʼn “tussenganger” maatskappy wat as geleibuis optree tussen die aandeelhouer en die buitelandse filiaal. Die hoofdoel van hierdie studie is om ondersoek in te stel na die beste metode, vanuit ʼn belastingoogpunt, vir ʼn buitelandse maatskappy om in Suid-Afrika te belê. Dit kan óf direk óf indirek deur middel van ʼn intermediêre houer maatskappy gedoen word. Indien die intermediêre houer maatskappy opsie gekies word, moet die maatskappy ook die land kies waarin die intermediêre houer maatskappy opgerig gaan word. Lande wat bekend is as belastingtoevlugsoorde word dikwels gekies om intermediêre houer maatskappye op te rig. Dit is egter nie in alle gevalle die mees voordeligste metode nie. Literatuur oor intermediêre houer maatskappye en belastingtoevlugsoorde word nagevors, waarna hierdie studie die belastingeffektiwiteit van ʼn hipotetiese Britse maatskappy, wat in Suid-Afrika belê, ondersoek deur gebruik te maak van verskillende opsies. Die opsies wat beskikbaar is en ondersoek sal word sluit in, direkte belegging in Suid-Afrika en belegging deur van ʼn intermediêre houer maatskappy gebruik te maak in Cyprus, Mauritius of Nederland. Al die vooraf genoemde lande is algemeen bekend daarvoor dat dit gebruik word om intermediêre houer maatskappye op te rig. Die verskillende intermediêre houer maatskappy opsies word met mekaar vergelyk, deur die belastingimplikasies van plaaslike belastingwetgewing van elke land, asook enige dubbele belastingooreenkomste van krag tussen hierdie lande en ander regsgebiede, te oorweeg. Die mees effektiewe intermediêre houer maatskappy opsie word dan vergelyk met die belastingeffektiwiteit van direkte belegging deur die Britse maatskappy. ʼn Gevolgtrekking word gemaak oor die metode wat die mees effektiefste belastinggevolge inhou vir ‘n Britse maatskappy wat in Suid-Afrika belê. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The aim of this thesis is to contribute to theoretically sound concept of Peace Journalism, which combines theoretical foundations from two spheres: conflict and peace studies and media studies. Influence of journalists as intervening force and explaining factor with regard to (violent) conflict is neglected. However, Peace Journalism is not theoretically strong and builds upon dualistic definition vis-á-vis so-called War Journalism. The concept of Peace Journalism has to overcome this delamination in order to reflect theoretical underpinnings of conflict transformation theory and conflict analysis. Moreover, Peace Journalism has to differentiate media according to an involvement of given societies in a conflict. This offers an opportunity to specifically and accurately analyse news coverage of conflicts. Case studies analysing Czech coverage of Cyprus and Nagorno-Karabakh conflicts illustrates this approach. The coverage is essentially flat, distorts a reality of the conflict, pays attention to visual and physical aspects of the conflict and closes the conflicts in arbitrary time boundaries.

Yes / Red Lustrous Wheelmade ware is one of the most recognisable classes of pottery from the Late Bronze Age of the east Mediterranean. Yet both its production source and the nature of its contents and use remain a source of some debate. These questions are tackled here through an intensive programme of scientific analysis involving 95 samples of Red Lustrous Wheelmade ware and related wares from seven sites in Turkey, Cyprus and Egypt. Petrography and instrumental neutron activation analysis are combined in the study of the ceramic fabrics, with a view to specifying the source of this ware; while gas chromatography and gas chromatography-mass spectrometry are used to analyse absorbed and visible residues in and on the sherd samples, in the hope of shedding light on vessel contents and possible use. The results of the fabric analysis show the ware to be extremely homogeneous, indicative of a single source: northern Cyprus is at present the most likely candidate, although further analysis, particularly of clay samples from the region in question, would certainly be desirable. The residue analysis suggests that Red Lustrous Wheelmade ware might have been used to carry some kind of plant oils, possibly perfumed, and that in some instances the vessel interior was coated with beeswax as a sealant. / AHRC

Studien undersöker 14 djurfiguriner från Arne Furumarks utgrävning av den sena bronsåldersbosättningen Sinda på Cypern. Figurinerna detaljstuderas med syftet att vidare förstå Sindas socio-kulturella miljö. De grupperas utifrån liknande drag, för att sedan analyseras utifrån de influenser som genomsyrade tiden. Figurinerna jämförs även med de från andra platser för att se om det existerade ett lokalt formspråk i Sinda. Genomgående betraktas figurinerna utifrån teorierna att föremåls betydelse påverkas av sin kontext, och att ting och människa är sammanbundna. Gravkontexten betraktas som figurinernas primära kontext, i motsats till Furumarks tidigare slutsatser. Sindas figuriner skiljer sig från de på andra platser, i huvudsak genom deras naturtrogna drag, även om det finns förenande aspekter. Sindas förmodade fokus på djurhållning visar sig i vilka djur som är representerade; tjurarnas betydelse låg i huvudsak vid fertilitetssymbolism, och även de andra djuren har en koppling till jordbruk och djurhållning. Det påtagliga mykenska inflytande påverkade utformandet av den typ som alla Sindas figuriner tillhör, de så kallade buff painted bulls. / This study examines 14 animal figurines found in the late bronze age settlement of Sinda during Arne Furumark’s excavation. The figurines are studied in detail with the purpose of better understanding the socio-cultural environment of Sinda. The figurines are grouped by similar traits and is analyzed based on the influences and ideas of the time. They are also compared to figurines from other places, to see if there existed a locality in style in Sinda. Throughout, the figurines are understood from the theories of the human-thing relationship and that the context affect the purpose of an object. The grave context is understood as the objects’ primary context, as opposed to Furumarks earlier conclusions. Sinda’s figurines differ from those of other places, mainly due to their naturalistic traits, although there are uniting attributes. Sinda’s presumed focus on livestock is apparent in the represented animals; the bulls signified fertility, and the other animals depicted also had a connection to agriculture and livestock. The apparent Mycenaean influence affected the shaping and development of the type of figurine found in Sinda, the so-called buff painted bulls.

This project offers methods for English-as-a-foreign-language (EFL) undergraduate students to improve their English skills following a lexical approach to language incorporating the methodology of corpus linguistics research.

Inter-ethnic and intra-ethnic violent conflict created a divide in Cyprus (1950-1974) that still exists to this day. This study explores specifically an effect of violent conflict – Missing Persons – and the ‘process of exhumations,’ which is defined as; the recovery of Missing Persons, identification, and reunification of the Missing with loved ones as a key component of peacebuilding via inter-ethnic reconciliation and restorative justice. This process is important for peacebuilding because it empowers individuals, communities, and nation-states to satisfy basic human psycho-social needs in order to deal with the trauma of past violence, to recognize loss, and to seek closure of uncertainty to prevent the transgenerational transmission of trauma and escalation of violence between and within ethnic societies. By interviewing eight experts on the Cypriot conflict about what the ‘process of exhumations’ does in Cyprus, revealed the challenges and successes that may arise during and after the process for sustainable peace. / February 2016

Cette thèse Çtudie les rapprochements bi-communautaires dans la société civile à Chypre depuis 1974, les mouvements concernés, leurs membres, leurs actions, leurs réussites et leurs difficultés face à des nationalismes vigoureux dans une île coupé en deux hermétiquement jusqu'en 2003. Ces mouvements ne peuvent être coupés de leur contexte, les négociations infructueuses sous l'égide des Nations Unies, le développement des nationalismes, l'influence pesante des Mères-Patries. Il convient également de prendre en compte le passage du temps, les jeunes adultes de 2015 n'ont pas connu les affrontements de 1964 ni l'invasion turque de 1974. / This thesis studies the bicommunal reconciliation movements in Cyprus born in the civil society since 1974, the associations concerned, their members, theirs actions, their success or difficulties in front of vigorous nationalisms in an island tightly halved in two until 2003. Of course these movements cannot be separated from their context, the unsuccessful negotiations under the aegis of the United Nations, the development of nationalisms, the heavy influence of the Mother Countries. We must also take into account the passage of time, the young adults of 2015 have lived neither the 1964 bicommunal clashes nor the 1974 Turk invasion.

Approved for public release; distribution in unlimited. / The dynamics in U.S.-Turkey relations in both 1964 and 2003 continued to be between a large global power and a medium regional power in the framework of a global threat that required regional cooperation. In both cases the priority of the global power was the fight against the global threat and this created expectations from the medium power ally in the region, who -in both cases- had its own reservations about the issue, considering its own national interests. The analysis of the 1964 Crisis shows that both U.S. and Turkey would have five main sources of influence over their foreign policy decisions leading to disagreement in 1964: the dynamics in the U.S. Turkish relations as one between a global power and a regional partner; domestic concerns of both countries; unaligned goals of the two parties; the international circumstances; and the influence of signaling failures and previous interactions. When we analyze the 2003 Crisis in light of these findings we see that all the main issues seem to be consistently relevant, though their effects might have changed slightly. Overall, both cases reveal that the above-mentioned five factors determine the outcome of interactions between large global powers and medium powers in the region. / 1st Lieutenant, Turkish Army

År 1929 grävde den Svenska Cypernexpeditionen ut en helgedom daterad till den tidiga delen av Sencypriotisk II (1400-1340/1315), namngiven Ayios Iakovos: Dhima. Kring ett terrakotta-kar återfann arkeologerna flera värdefulla och exotiska föremål.  Sedan dess har platsen och dess fynd tolkats på många olika sätt, utan någon egentlig klarhet. Genom att göra en systematisk studie över det hittills opublicerade skärvmaterialet har nya slutsatser om platsen kunnat läggas fram. Tidigare tolkningar om ett kronologiskt gap under Sencypriotisk I kan nu ifrågasättas. Det finns belägg för ett kontinuerligt bruk från Mellancypriotisk III fram tills platsen övergavs under Sencypriotisk II. Den stora mängden slutna kärl, förknippade med transport av väldoftande oljor och salvor, vittnar om de aktiviteter som en gång företogs på platsen. Dessutom visar närvaron av typiska rituella dryckeskärl ett av de tidigaste exemplen på utvecklingen av Cypriotisk rituell tradition, nu separerad från de tidigare starka banden till gravriter.