The aim of this study is to develop a more effective translation technique analysis of the Peshitta to Ezekiel text that would contribute to the textual studies of Ezekiel. In order to help provide such an effective analysis on translation technique, the methodology employed is the comparative analysis of texts, which incorporates the theory from Cognitive Semantics called Frame Semantics. This theory views units of meaning in text or speech contexts at the level of semantic frames and is therefore most ideal in view of the idiomatic nature of the Peshitta translation. By applying this theory, the frames in the Hebrew source text of the translator were compared to those in the translator’s target Syriac text, to see whether there were correspondences between the two frames. In chapter 3, the GIVING frames evoked by נתן (nātan) were studied and it was found that most of the frames in the Hebrew text corresponded well with those in the Syriac target text. The exception is mainly those frames in which there might have been textual difficulties in the source text. Similar observations were made in chapter 4 for the ARRIVING frames evoked by the Hebrew verb בוא (bō). However, nouns associated with the frame MISDEEDS presented some problems, mainly as to their use in the Hebrew source text. The use of these nouns could have affected the translator’s understanding of such categories, leading to their inconsistent representation in the target text. Nevertheless, it can be indicated that the translator demonstrated a relatively good understanding of the use of the nouns in the Hebrew text. Overall, the translation of the Peshitta to Ezekiel was made at the approximate level of semantic frames, displaying a translation technique that should be very useful for the textual studies of the Book of Ezekiel. / PhD (Semitic Languages), North-West University, Potchefstroom Campus, 2013

The aim of this study is to develop a more effective translation technique analysis of the Peshitta to Ezekiel text that would contribute to the textual studies of Ezekiel. In order to help provide such an effective analysis on translation technique, the methodology employed is the comparative analysis of texts, which incorporates the theory from Cognitive Semantics called Frame Semantics. This theory views units of meaning in text or speech contexts at the level of semantic frames and is therefore most ideal in view of the idiomatic nature of the Peshitta translation. By applying this theory, the frames in the Hebrew source text of the translator were compared to those in the translator’s target Syriac text, to see whether there were correspondences between the two frames. In chapter 3, the GIVING frames evoked by נתן (nātan) were studied and it was found that most of the frames in the Hebrew text corresponded well with those in the Syriac target text. The exception is mainly those frames in which there might have been textual difficulties in the source text. Similar observations were made in chapter 4 for the ARRIVING frames evoked by the Hebrew verb בוא (bō). However, nouns associated with the frame MISDEEDS presented some problems, mainly as to their use in the Hebrew source text. The use of these nouns could have affected the translator’s understanding of such categories, leading to their inconsistent representation in the target text. Nevertheless, it can be indicated that the translator demonstrated a relatively good understanding of the use of the nouns in the Hebrew text. Overall, the translation of the Peshitta to Ezekiel was made at the approximate level of semantic frames, displaying a translation technique that should be very useful for the textual studies of the Book of Ezekiel. / PhD (Semitic Languages), North-West University, Potchefstroom Campus, 2013

South Africa has already implemented three tax–amnesty programmes: the Second Small Business Tax Amnesty 10 of 2006, the Exchange Control Amnesty Act 12 of 2003 and the Tax Amnesty Act 19 of 1995. In the 2010 budget announcement the Minister of Finance, Mr. Pravin Gordan, announced that there will be another chance for taxpayers to get their tax affairs in order with the Voluntary Disclosure Programme. The main goal of this study is to determine whether the Voluntary Disclosure Programme will prove to be effective or not. The research method utilised is based on an advanced literature study. The secondary goals are as follows: * to obtain a thorough knowledge regarding the three previous tax–amnesties that was implemented in South Africa. A prediction as to the success of the Voluntary Disclosure Programme can be made when using the total number of applications received and the amount of revenue that was received by the previous amnesties, as a measure of success; * to obtain a thorough knowledge of other countries' amnesty–programs, including the following: Australia, Ireland, Canada and the United Kingdom. Their experience and successes regarding their amnesty–programs will be used to predict the success of the Voluntary Disclosure Programme; an * to determine whether the Voluntary Disclosure Programme can be declared as fair. This study indicated that the Voluntary Disclosure Programme may not be effective and that it may have a negative impact on the tax compliance of taxpayers. A recommendation from this study is that the government should win the trust of taxpayers, which will lead to an automatic improvement in tax compliance. This study indicated that the tax amnesty programs should not be used as a mechanism to enhance tax compliance. An issue that needs further exploration is the impact that the Voluntary Disclosure Programme will have in the long–term on tax compliance in South Africa. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

South Africa has already implemented three tax–amnesty programmes: the Second Small Business Tax Amnesty 10 of 2006, the Exchange Control Amnesty Act 12 of 2003 and the Tax Amnesty Act 19 of 1995. In the 2010 budget announcement the Minister of Finance, Mr. Pravin Gordan, announced that there will be another chance for taxpayers to get their tax affairs in order with the Voluntary Disclosure Programme. The main goal of this study is to determine whether the Voluntary Disclosure Programme will prove to be effective or not. The research method utilised is based on an advanced literature study. The secondary goals are as follows: * to obtain a thorough knowledge regarding the three previous tax–amnesties that was implemented in South Africa. A prediction as to the success of the Voluntary Disclosure Programme can be made when using the total number of applications received and the amount of revenue that was received by the previous amnesties, as a measure of success; * to obtain a thorough knowledge of other countries' amnesty–programs, including the following: Australia, Ireland, Canada and the United Kingdom. Their experience and successes regarding their amnesty–programs will be used to predict the success of the Voluntary Disclosure Programme; an * to determine whether the Voluntary Disclosure Programme can be declared as fair. This study indicated that the Voluntary Disclosure Programme may not be effective and that it may have a negative impact on the tax compliance of taxpayers. A recommendation from this study is that the government should win the trust of taxpayers, which will lead to an automatic improvement in tax compliance. This study indicated that the tax amnesty programs should not be used as a mechanism to enhance tax compliance. An issue that needs further exploration is the impact that the Voluntary Disclosure Programme will have in the long–term on tax compliance in South Africa. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.