There is scant research concerning youth development programmes specifically from Adler's (1968) Individual Psychology perspective. Current programmes seem to be void of critical issues that are important in the local context because of their having a strong bias towards the Western perspective. Thus, the present research project sought firstly to assist the Previously Disadvantaged Youth (PDY) to develop constructive lifestyles characterised by self-mastery, encouragement, creativity and social interest. Secondly, it aimed to obtain specific local African input that would help expand the current Personal Life Planning Programme (PLPP) to one that addresses the unique needs and circumstances confronting South African PDYs today. Finally, it attempted to test the validity, scope and merit of Adler's theoretical assertion, within the context of the previously disadvantaged communities in South Africa, that all humans are engaged in a lifelong striving for superiority to overcome perpetual feelings of inferiority and life tasks. The latter objectives were addressed through the implementation of the PLPP. The study, as well as the related PLPP, is strongly founded on Adler's Individual Psychology (Adler, 1968; Ansbacher & Ansbacher 1956; Corsini & Wedding, 2005; Meyer et al., 2003; Prochaska & Narcross cited in Osborn, 2001). The relevant data were collected from a sample of matriculants from the PDY population living in a black township near Pretoria. The information was collected by means of the PLPP workbook; semi structured interviews, as well as, audiovisual equipment. A combination of a "Pre-structured Case Outline" and the related "Sequential Analysis" (Miles & Huberman, 1994, p. 85) was adopted, with the researcher undertaking the entire data management process. In addition to confirming the applicability of Adler's theory within the PDY context, the findings suggest that the research objectives were significantly met, i.e. the participants reported and displayed marked lifestyle improvements along with specific life skills development needs related to their deprivation. / Psychology / D. Litt. et Phil. (Psychology)

This master thesis is focused on problematics of biblical themes in works of the Jewish artists on the territory of The Russian Empire at the turn of the 19th-20th centuries. The introduction of the work deals with socio-political and cultural conditions of the Jewish community, which lived in the pre-revolutionary Imperial Russia. The following part, on the basis of archive materials, remained daily press, periodic press and memoirs, presents two important cultural centres: Jewish Societies for the Encouragement of Arts in Saint-Petersburg and in Moscow, notably their significant support for development of the Jewish arts in Russian culture of that time. The main, third part of the research presents the creative activity of the most prominent representatives of the Jewish art scene and analysis key trends in choosing biblical themes for their art production. Keywords Jews, Jewish culture, Jewish art, Jewish Societies for the Encouragement of Arts, The Russian Empire, Bible, biblical themes, St. Petersburg, Moscow, Vitebsk

隨我國經濟發展與產業結構變遷，從經濟管制到市場自由，自勞力密集之製造出口至技術密集之產業升級，期間有不同階段之稅捐優惠作為引導。 研究發展活動具有外部正面性，同時有市場失靈之可能，私部門可能因此而不願投入、或投入不足之資源，進行研究發展活動。為獲得整體社會之最大利益，稅捐除作為財政工具，作為經濟目的之政策誘因之正當性也獲得承認。政府為促進民間投入研究發展，可能以直接補貼或提供租稅優惠方式給與鼓勵，以協助企業進行研究發展，降低跨足新興產業之進入障礙及營運風險。 但稅捐優惠之提供，乃對具相同負擔稅捐能力者，課以不同之稅捐負擔，以引導特定之作為或不作為，無可避免的違反量能課稅原則下的平等原則。何以相同負擔稅捐能力者，有不同之稅捐負擔，應有實質之說明理由。其成效與影響如何，是否達成制度上犧牲量能課稅原則所欲追求之目的，應與直接補貼接受相同程度之公開之監督與績效衡量。 就研究發展投資支出可抵減之稅額，未分配盈餘加徵百分之十部份乃為縮減營利事業所得稅與個人綜合所得稅之之實現時間差距，而研究發展投資抵減，則為分擔企業研發風險，鼓勵知識之累積，提升附加價值，兩者制定之精神互不相同，以研究發展投資抵減未分配盈餘加徵百分之十之「營利事業所得稅」，似有扞格，但兩稅合一後，營利事業所得稅在公司此一法律主體之稅捐負擔意涵已大幅下降。是以，就研究發展投資抵減未分配盈餘加徵百分之十之稅額部分，衝突程度亦獲得一定程度之解決。另外，所得基本稅額條例規定營利事業及個人皆需有一定之基本稅額負擔，此即所謂最低稅負制。所得基本稅額條例明確將研究發展投資抵減之金額計入營利事業基本稅額之計算，對之課以基本稅額，符合所得基本稅額條例施行之精神，乃合理之設計。 本文以表格方式整理方式，對照獎勵投資條例、促進產業升級條例與產業創新條例對稅基、稅率、稅額與時間歸屬之影響；針對投資抵減實務施行爭議，本研究則整理相關判決以供參考。 以上述三條例之演進趨勢而言，稅捐優惠之給予範圍已逐漸縮小，而改以直接補助或金融協助；技術開發補助與輔導；提供資訊管道、建構交易平台、整合業界、規劃工業區等行政協助，應用多元方式協助產業發展。 研究發展投資抵減之適用範圍、申請期限、申請程序、核定機關、施行期限、抵減率及其他相關實體事項，若立法之技術與資源已有相當累積，以法律位階就投資抵減作較具體之規範，應為立法機關所考慮。 / Abstract With the economic development and the changing in industry structure, from economic regulation to an open market, and from labor-intensive to technology -intensive, the government is guiding the market by tax incentive and other kinds of tool. Because R&D has positive externalities, barriers to entry and the possibilities of market failure, private sector may not willing to input resource for R&D. For social welfare maximization, the government may use tax incentive to encourage private sector to do R&D. By provide R&D Tax Credit or subsidy , the government can encourage the private sector to do more R&D. But providing tax credit will unavoidably conflict with Principle of Ability to Pay. There should be a reason for why people have the same ability to pay the tax pay different tax. The same supervise and performance evaluation must be done for tax credit and subsidy. For 10% surtax on Retained Earnings is to narrow down the time difference between the realized of corporation tax and individual income tax, and the R&D credit is for sharing risk of failure, encouraging research and development, and rising EVA, the tax which can be credited should not include surtax on Retained Earnings. But with the applying of Integrated income tax system, the conflict has been partly solved. For Alternative Minimum Tax, R&D expense can’t be credited is a reasonable design. This paper mainly focus on comparing the differences of tax base, tax rate, and income tax payable etc. in the Enactment of Encouragement Investment, the Statute for Upgrading Industry, and the Statute for Industrial Innovation. Also sued cases were collected to report any violations of existing R&D policies for future amendment concerns. The range of tax credit is shrinking, and is replaced by subsidies, industrial technology development programs, and the setting of science parks etc. And for principle of taxation under the law, The Statute for Industrial Innovation should be ruled in law by the legislative.

La motivation des salariés est une nécessité vitale pour le succès d’une entreprise, notamment dans le contexte de la crise économique mondiale. En comprenant ce qui motive leurs membres, les dirigeants peuvent mobiliser le plein potentiel de chaque personne et diriger plus efficacement leur énergie. Le renouvellement des sources de motivation demande d’analyser au préalable les changements qui affectent actuellement le monde du travail et leurs conséquences. L’objectif de cette thèse vise à aider les personnes qui gèrent les ressources humaines (dans l’entreprise) à comprendre quelles sont et comment créer des conditions propices à la motivation des salariés, comment orienter, susciter et soutenir leur motivation et comment construire des stratégies motivationnelles adaptées. De plus, à cette fin, en favorisant la motivation et en suscitant les salariés, nous essayons de proposer d’établir un climat motivant dans l’entreprise chinoise. / The motivation of employees is vital necessity to the success of the enterprise, especially in the context of global economic crisis. By understanding what motivates their members, directors can mobilize and realize the full potential of each person and direct their energies more effectively. The renewal of sources of motivation asks that analyze in advance the changes currently affecting the world of working and their consequences. The objective of this thesis is to help people manage human resources (in the enterprise) to understand what and how to create conditions favor the employee motivation, how to orientate, to improve and to maintain the motivation of its employees and how to construct appropriate motivational strategies in the management. In addition, for this aim, in favorite of promoting the motivation and stimulating the employees, we try to propose to establish a dynamic environment in Chinese enterprises.

[pt] Esta pesquisa investiga o processo de criação cinematográfico a partir da experiência teórico-prática da Escola Livre de Cinema de Nova Iguaçu (ELC), localizada no bairro de Austin, na região da Baixada Fluminense. Trata-se de um estudo realizado durante o ano de 2014, a partir de uma aproximação com a metodologia da escola e da observação das aulas de uma das turmas - especificamente dos dispositivos de criação que culminaram na videodança Montão de Coisa. A empiria apresentada está pautada nos registros das oficinas de audiovisual ministradas pelos mediadores da escola, nas anotações em caderno de campo, em registros fotográficos e vídeos feitos pela pesquisadora, no material publicizado pela ELC e também em duas entrevistas com a produtora, concedidas ao longo da pesquisa de campo. Advindas dos conceitos norteadores da metodologia da ELC, as categorias corpo, palavra e território aparecem nesta tese como chaves de leitura do processo de criação a fim de evidenciar as relações que permeiam o fazer cinematográfico na experiência da escola e mobilizam a criação da videodança em questão. A análise empreendida revela como o encontro destes sujeitos com o cinema, atravessado por processos criativos e subjetivos, permite que estes vivenciem uma experiência de alteridade, ou seja, de encontro com o outro e o mundo. Ao mesmo tempo, as tensões que permeiam este processo potencializam o encorajamento estético, dando, pois, a essa experiência também um caráter estético. Enquanto a palavra aparece como forma de expressão, enfatizando um campo simbólico, valorizando as singularidades linguísticas e gestuais dos alunos e mediadores, o corpo surge com suas tensões (aquele que opera a câmera e aquele que é filmado por ela) e a gestualidade extraída, trazida e trabalhada pelos alunos e mediadores. Por fim, é com e no território que essas ações se efetivam, tornando-o uma peça fundamental para entender como as ações de criação da ELC acontecem. Assim sendo, pensando o cinema expandido como aquele que ultrapassa os limites do cinema convencional (aquele cristalizado pelo cinema industrial e de entretenimento) e se projeta em outras telas, em outros espaços, conclui-se ser este o cinema vivenciado em Austin. Visto pelo viés de uma expansão, em meio às ações que são frutos dos dispositivos e das tensões que permeiam o processo de criação, ele [o cinema] se constitui em meio à inventividade do cotidiano daquele espaço e à criatividade dos sujeitos envolvidos. / [en] This research investigates the cinematographic process of creation from the theoretical-practical experience of the Free Cinema School of Nova Iguaçu (ELC), located in the neighborhood of Austin, in the Baixada Fluminense region. It is a study carried out during 2014, based on an approach to the school methodology and observing the lessons of one of its classes - specifically the tools that culminated in the creation of the Montão de Coisa (Heap of Thing) videodance. The empirical research presented here is based on the records of the audiovisual workshops given by the school mediators, notes in field notebook, photographic records and videos made by the researcher, on the material publicized by ELC and also on two interviews with the producer, given during field research. Originating from the concepts of ELC methodology, the categories body, word and territory appear in this thesis as keys to the reading of the creation process in order to highlight the relations that permeate the cinematographic making in the school experience and that mobilize the creation of the aforementioned videodance. The undertaken analysis reveals how the encounter of these subjects with the cinema, crossed by creative and subjective processes, allows them to experience an experience of otherness, that is, of encounter with the other and with the world. In addition, the tensions that permeate this process potentiate the aesthetic encouragement, thus giving to this experience also an aesthetic character. While the word appears as a form of expression, emphasizing a symbolic field, and valuing the linguistic and gestural singularities of students and mediators, the body emerges with its tensions (the one that operates the camera and the one that is filmed by it) and the gesture extracted, brought and addressed by the students and mediators. At last, it is with and in the territory that these actions take place, making it a fundamental piece to understand how the actions of creation of the ELC happen. Thus, thinking of the expanded cinema as one that goes beyond the limits of conventional cinema (that one crystallized by industrial and entertainment cinema) and that is projected on other screens, in other spaces, it is concluded that this is the cinema experienced in Austin. Seen by the bias of an expansion, amid the actions that are outcome of the dispositif and tensions that permeate the process of creation, it [the cinema] is constituted amongst the inventiveness of the daily life of that space and the creativity of the involved subjects.

This Master Thesis is the research done in the country of Rwanda. The project leads to study the climate of this country in order to establish whether this climate could be used to produce energy from air and to implement the first wind turbine for serving the nation.   After an introduction about the historical background of wind power, the thesis work deals with assessment of wind energy potential of Rwanda in focusing of the most suitable place for wind power plants. The best location with annual mean wind speed, the rate of use of turbine with hub height for an annual production per year, the mean wind speeds for 6 sites of Rwanda based on ECMWF for climatic data for one year at relief of altitude of 100m and coordinates are reported too.   The result of energy produced and calculations were done based on power hitting wind turbine generator in order to calculate Kinetic energy and power available at the best location to the measurement over the period of 12 months, that could be hoped for long term.   With help of logarithmic law, where wind speed usually increases with increasing in elevation and the desired wind speeds at all 6 sites were used. The annual energy production was taken into account at the best site with desired wind speed at the initial cost of turbine as well as the cost of energy (COE).However, with comparison of the tariff of EWSA, the price of Wind designed in this Research per kWh is cheaper and suitable for people of Rwanda. / <p><em>Rwanda has considerable opportunities development energy from hydro sources, methane gas, solar and peat deposits. Most of these energy sources have not been fully exploited, such as solar, wind and geothermal. As such wood is still being the major source of energy for 94 per cent of the population and imported petroleum products consume more than 40 per cent of foreign exchange. Energy is a key component of the Rwandan economy. It is thus recognized that the current inadequate and expensive energy supply constitutes a limiting factor to sustainable development. Rwanda’s Vision 2020 emphasizes the need for economic growth, private investment and economic transformation supported by a reliable and affordable energy supply as a key factor for the development process. To achieve this transformation, the country will need to increase energy production and diversify into alternative energy sources. Rwandan nations don’t have small-scale solar, wind, and geothermal devices in operation providing energy to urban and rural areas. These types of energy production are especially useful in remote locations because of the excessive cost of transporting electricity from large-scale power plants. The application of renewable energy technology has the potential to alleviate many of the problems that face the people of Rwanda every day, especially if done so in a sustainable manner that prioritizes human rights.</em></p>