The purpose of this research was to determine whether horizontal equity in the taxation of individuals in South Africa improved after the legislative changes from 1984 to 1995 and the Katz Commission recommendations. After an extensive literature study, horizontal equity in the taxation of individuals in South Africa was defined as the equivalent tax treatment in equivalent economic circumstances for the same economic units. The household as the economic unit, is the unit to be considered when evaluating horizontal equity. The study also reviewed the solutions found in other countries for the dilemma of the one-breadwinner versus the two-breadwinner married couple. It was found that the tax systems of most countries provide relief to the one-breadwinner couple while the working wife was taxed separately from her husband or had the option to be taxed separately. An important part of this study compared the tax of the unmarried taxpayer and the married couple as the units for horizontal equity. It was found that, although two-breadwinner married couples were discriminated against until the separate taxation of married couples was introduced, the one-breadwinner couple and single taxpayers with dependants now suffer more horizontal inequity than was previously the case. The research indicated that to attain greater horizontal equity provision should also be made for families and households with only one breadwinner (breadwinner being defined as the provider in a one-breadwinner couple or a ·taxpayer with dependents). Recommendations made to alleviate this inequity are transferable allowances for spouses, or, without ~ontravening the Constitution's demands for equality, a separate rate schedule for breadwinners, a fixed allowance or rebate for breadwinners, or a proportional allo~ance depending on the breadwinner's income. The study also addressed the financial and administrative implications and political acceptability of these recommendations and concluded that the proportional allowance, although expensive, would come the closest to providing the greatest horizontal equity. The research into the international tax measures to promote equity revealed that horizontal equity could be further promoted by providing tax relief for child-care and day-care facilities. This would benefit both the two-breadwinner married couple and the single parent with dependent children. / Financail accounting / D.Com. (Applied Accountancy)

Approved for public release; distribution in unlimited. / The Military Housing Privatization Initiative (MHPI) represents a dramatic revision in the construction and maintenance of military housing. Since its inception in 1996, the number of projects has grown exponentially and the learning process has been continuous and steep. This thesis researches the effectiveness of the methods in place at the Department of Defense and Service levels to document, share, and, above all, learn from past experiences. This analysis reviews the cumulative documented lessons from all Services and compares it to the lessons learned within the first jointly partnered privatization project at the Presidio of Monterey (POM) and Naval Postgraduate School (NPS) in Monterey, California. This research showed at least six lessons previously documented within the lessons learned system, which were relearned at the POM/NPS project. Given this data, the lessons learned program is a partial success but overall has a positive impact on the MHPI. The current lessons learned program improves each new privatization project ensuring it does not experience all of the same lessons from previous projects. Only a few lessons seem to slip through the cracks and are repeated even after documentation and distribution. / Captain, United States Army

Made available in DSpace on 2016-04-26T20:20:56Z (GMT). No. of bitstreams: 1 Priscilla Milena Simonato.pdf: 508067 bytes, checksum: b08fa76ded48c56a5e55f75845435744 (MD5) Previous issue date: 2012-05-28 / This dissertation talks about the concept of economic dependence for getting the pension benefit for death. It aims to analyze who the insured s economic dependents are, according to the Federal Constitution. The pension benefit for Death, constitutionally provided, as well as listed in an ordinary law n. º 8.213/91, is a social security benefit granted to the insured dependents. However, the common law has created an exhaustive list of dependents who have the real social security benefits in case of death risk. This list of dependents, besides having the reliant presumption, violates, in many cases, the constitutional principles about the social justice and exact application of the principle of human dignity, which is a fundamental right and lead us to search the real concept of economic dependence through a constitutional interpretation / A presente dissertação versa sobre o conceito de dependência econômica para fins de concessão do benefício de pensão por morte. Visa analisar quem são os dependentes econômicos do segurado à luz da Constituição Federal. O benefício da Pensão por Morte, previsto constitucionalmente, bem como previsto na legislação ordinária n.º 8.213/91, é um benefício previdenciário concedido aos dependentes do segurado. No entanto, a legislação ordinária criou um rol taxativo de dependentes que fazem jus ao benefício previdenciário na ocorrência do risco morte. Tal rol de dependentes, por ter uma presunção de dependência, em muitos casos fere os preceitos constitucionais da busca da justiça social e a aplicação exata do princípio da dignidade da pessoa humana, direito este fundamental, o que leva na busca do real conceito da dependência econômico através de uma interpretação constitucional

Thesis (M.A. (Psychology)) -- University of Limpopo, 2000 / Refer to document

La tesi doctoral Josep Tarradellas (1899-1936). Dels orígens a la Guerra Civil aborda els anys de joventut i de formació política del qui va ser president de la Generalitat de Catalunya (1954-1980). El treball presenta com la progressió i experiència professional de Tarradellas, com a dependent de comerç, viatjant i petit empresari, va influir en la seva actuació política posterior. Situant les habilitats organitzatives apreses en els seus negocis com la base d’una política de gestió, planificació o pragmàtica. Apareixent, en aquest sentit, amb un perfil més propi dels self-made men nord-americans esdevinguts polítics que no pas amb el dels dirigents catalans i espanyols que li eren contemporanis. La tesi s’atura en el moment en que aquesta etapa de formació acaba en començar la Guerra Civil, quan Tarradellas esdevé una figura central del període i ja es pot considerar un polític ‘adult’. El treball també planteja com el testimoni del propi Tarradellas sobre el seu passat, en els anys 1977-1988, va configurar un relat de la seva etapa de formació, comunament acceptat per manca d’un estudi crític, que no es correspon amb l’esdevingut. En aquest sentit, la tesi planteja que aquesta alteració, lluny de ser fruit de la desmemòria, és el resultat de la recerca de la legitimitat com a President i la voluntat de lligar la seva figura amb la del president Francesc Macià (1931-1933) per aconseguir-la. / The thesis Josep Tarradellas (1899-1936). From Origins to the Civil War explores the youth of the President of the Generalitat de Catalunya (1954-1980) and the period of his political education. The research shows how the development and professional experience of Tarradellas, as a shop assistant, sales representative and business man, influenced his later political action. It argues that Tarradellas used the organizational skills learned in his job as the basis of his management, planning and pragmatic policies and appears in this respect, to share a profile more closely related to American businessmen that became politicians, than to his Catalan and Spanish political contemporaries. The thesis stops at the beginning of the Spanish Civil War, when the training of Tarradellas as a politician ends and when he becomes a central figure of the new period as an ‘adult’ politician. The work also argues that Tarradellas set up a false narrative on his youth, during the period 1977-1988, which has been commonly accepted. The thesis suggests that this alteration, far from being the result of forgetfulness, was done with the aim of searching for legitimization as a President in order to tie his image to that of President Francesc Macià (1931-1933).

Este trabalho tem por objetivo discutir a representação da pobreza em três obras da literatura brasileira de diferentes períodos – Til (1871), de José de Alencar, Vidas Secas (1938), de Graciliano Ramos e Os Ratos (1935), de Dyonelio Machado. Para tanto, procura-se compreender o entendimento das respectivas obras relacionando-as aos seus contextos de origem, buscando, assim, estabelecer também uma relação que encontre possíveis características em comum na tematização da pobreza. Dessa forma, além de uma construção narrativa bastante específica existente nestas obras, temos nos protagonistas destas uma elaboração característica para representar a sua degradação quanto a uma condição pobreza. / This paper aims to discuss the representation of poverty in three works of Brazilian literature from different periods - Til (1871), of José de Alencar, Vidas Secas (1938), of Graciliano and Os Ratos (1935), of Dyonelio Machado. Therefore, we seek to comprehend the understanding of their works relating them to their original context, seeking thereby also establish a relationship to find possible common features in themes of poverty. This makes it possible to verify that, in addition to a very specific narrative construction existing in these works, we have an elaboration of these protagonists feature to represent their degradation as a condition poverty.

The purpose of this research was to determine whether horizontal equity in the taxation of individuals in South Africa improved after the legislative changes from 1984 to 1995 and the Katz Commission recommendations. After an extensive literature study, horizontal equity in the taxation of individuals in South Africa was defined as the equivalent tax treatment in equivalent economic circumstances for the same economic units. The household as the economic unit, is the unit to be considered when evaluating horizontal equity. The study also reviewed the solutions found in other countries for the dilemma of the one-breadwinner versus the two-breadwinner married couple. It was found that the tax systems of most countries provide relief to the one-breadwinner couple while the working wife was taxed separately from her husband or had the option to be taxed separately. An important part of this study compared the tax of the unmarried taxpayer and the married couple as the units for horizontal equity. It was found that, although two-breadwinner married couples were discriminated against until the separate taxation of married couples was introduced, the one-breadwinner couple and single taxpayers with dependants now suffer more horizontal inequity than was previously the case. The research indicated that to attain greater horizontal equity provision should also be made for families and households with only one breadwinner (breadwinner being defined as the provider in a one-breadwinner couple or a ·taxpayer with dependents). Recommendations made to alleviate this inequity are transferable allowances for spouses, or, without ~ontravening the Constitution's demands for equality, a separate rate schedule for breadwinners, a fixed allowance or rebate for breadwinners, or a proportional allo~ance depending on the breadwinner's income. The study also addressed the financial and administrative implications and political acceptability of these recommendations and concluded that the proportional allowance, although expensive, would come the closest to providing the greatest horizontal equity. The research into the international tax measures to promote equity revealed that horizontal equity could be further promoted by providing tax relief for child-care and day-care facilities. This would benefit both the two-breadwinner married couple and the single parent with dependent children. / Financail accounting / D.Com. (Applied Accountancy)

Este trabalho tem por objetivo discutir a representação da pobreza em três obras da literatura brasileira de diferentes períodos – Til (1871), de José de Alencar, Vidas Secas (1938), de Graciliano Ramos e Os Ratos (1935), de Dyonelio Machado. Para tanto, procura-se compreender o entendimento das respectivas obras relacionando-as aos seus contextos de origem, buscando, assim, estabelecer também uma relação que encontre possíveis características em comum na tematização da pobreza. Dessa forma, além de uma construção narrativa bastante específica existente nestas obras, temos nos protagonistas destas uma elaboração característica para representar a sua degradação quanto a uma condição pobreza. / This paper aims to discuss the representation of poverty in three works of Brazilian literature from different periods - Til (1871), of José de Alencar, Vidas Secas (1938), of Graciliano and Os Ratos (1935), of Dyonelio Machado. Therefore, we seek to comprehend the understanding of their works relating them to their original context, seeking thereby also establish a relationship to find possible common features in themes of poverty. This makes it possible to verify that, in addition to a very specific narrative construction existing in these works, we have an elaboration of these protagonists feature to represent their degradation as a condition poverty.

Este trabalho tem por objetivo discutir a representação da pobreza em três obras da literatura brasileira de diferentes períodos – Til (1871), de José de Alencar, Vidas Secas (1938), de Graciliano Ramos e Os Ratos (1935), de Dyonelio Machado. Para tanto, procura-se compreender o entendimento das respectivas obras relacionando-as aos seus contextos de origem, buscando, assim, estabelecer também uma relação que encontre possíveis características em comum na tematização da pobreza. Dessa forma, além de uma construção narrativa bastante específica existente nestas obras, temos nos protagonistas destas uma elaboração característica para representar a sua degradação quanto a uma condição pobreza. / This paper aims to discuss the representation of poverty in three works of Brazilian literature from different periods - Til (1871), of José de Alencar, Vidas Secas (1938), of Graciliano and Os Ratos (1935), of Dyonelio Machado. Therefore, we seek to comprehend the understanding of their works relating them to their original context, seeking thereby also establish a relationship to find possible common features in themes of poverty. This makes it possible to verify that, in addition to a very specific narrative construction existing in these works, we have an elaboration of these protagonists feature to represent their degradation as a condition poverty.

Made available in DSpace on 2016-04-26T20:29:11Z (GMT). No. of bitstreams: 1 Carlos Andre de Castro Guerra.pdf: 641515 bytes, checksum: ee219912a83c1db4b0242b77d8dc32a1 (MD5) Previous issue date: 2009-06-01 / Under the Federal Constitution the concept of spouse, companion and dependents should reflect the contemporary position of the essential right to a social security pension, which is warranted to such beneficiaries of the deceased person covered by social security in the occurrence of death. Accordingly, it should be inquired up to what extent the essentiality of this social right has been receiving the deserved and indispensable attention by the jurists and a fair treatment in the court decisions; starting from the reasons that led the Constitution to distinguish the spouse from the companion and both from dependents in its text, and what arguments justify these legal figures jointly under the single title of dependents in the Constitution, as if the express distinction set out in the Constitution was superfluous and unnecessary; without disregarding other aspects of the family of the person covered by social security and those who survive him/her, needy of means to survive. The evaluation and adjustment of the tension of these and other legal situations to the essentiality of this right should follow the dynamics of the principles of the human being s dignity, solidarity, equality and of the constitutional principles that may be influenced by the stimulations and interferences of the day-to-day, in the dialectic relation that is established with the social fact, with the contribution of legal theory and jurisprudence. Thus, this essay competes with its view, under the constitutional perspective, on the subject concerning the beneficiaries of a pension for death of the person covered by social security / O que se entender por cônjuge, companheiro e dependentes à luz da Constituição da República há de evidenciar a visão contemporânea do direito fundamental a prestações da previdência social assegurado a tais beneficiários do segurado falecido para cobertura do evento morte. Dessa maneira, cumpre indagar até que ponto a fundamentalidade desse direito social tem merecido a indispensável atenção doutrinária e adequado tratamento pela jurisprudência. A começar, portanto, pelas razões que levaram o constituinte a distinguir o cônjuge do companheiro e ambos dos dependentes no texto constitucional, e que argumentos podem justificar essas figuras de direito reunidas sob o título singular de dependentes no texto legal, como se a distinção expressa do texto constitucional fosse supérflua e desnecessária. Sem descurar de outros aspectos da entidade familiar, integrada pelo segurado e pessoas que a ele sobreviveram, necessitados de meios para sobrevivência. Aferir e ajustar a tensão dessas e doutras situações jurídicas à fundamentalidade desse direito obedece à dinâmica dos princípios da dignidade da pessoa humana, da solidariedade, da igualdade e dos valores da Lei Maior, permeáveis aos estímulos e interferências do cotidiano, na relação dialética que se estabelece com o fato social e com a contribuição da doutrina e da jurisprudência. A dissertação concorre com a sua óptica, na perspectiva constitucional, sobre o tema dos beneficiários da pensão por morte