This paper outlines the core issues of the introduction of a new PE nexus based on digital presence. It puts forward its essential features and rethinks the foundations of the concept of sourcing for income tax purposes in the global economy. Our proposal of a new PE nexus based on digital presence is also supported by a theoretical reconstruction in the light of a new dimension for the benefit theory. Our work directly relates to Action 1 of the OECD/G20 BEPS Project. However, the development of a new PE nexus is in fact not an instrument to counter BEPS, but reflects a structural revision of the criteria for allocating taxing rights on cross-border business income in the era of the digital economy. This paper should be understood as a discussion paper and first proposal to shed further light on (i) whether there is a theoretical justification for a new PE nexus based on digital presence, (ii) how a new PE nexus based on digital presence could be defined and (iii) whether and how potential implementation issues could be resolved. By publishing the present blueprints for a new PE nexus, the authors wish to provoke a more concrete discussion on this particularly important matter. (authors' abstract) / Series: WU International Taxation Research Paper Series

Larvae of Pareuchaetes insulata were released in South Africa for the biological control of the invasive weed Chromolaena odorata. Pareuchaetes insulata has proved to be a difficult agent to establish in the field in South Africa, for various possible reasons. Populations collected from Florida and Jamaica (their aboriginal home) were released separately at several sites each in South Africa, but only one population (Florida) was definitely established. It is possible that adults from this established population interbred with adults from the Jamaican population released at nearby sites. The aims of this study were to determine whether there were any differences in biology between the two populations and whether hybridization affected the fitness of either. Trials involved: (i) pure-breeding of both Florida (F) and Jamaica (J) populations; (ii) cross-breeding of the two populations and; (iii) back-crossing of the hybrids with the parent populations. The fitness of these populations was determined by measuring adult longevity and fecundity, egg viability, and larval development and survival rates. The F population was superior to the J population in most of parameters measured, including fecundity. Hybridization of these populations reduced the fitness of the F population. It is unknown whether these differences in fitness reflect differences in their native regions, laboratory cultures or response to South African C. odorata. It appears that different populations of P. insulata have different levels of fitness, and that hybridization negatively affects the fitness of stronger populations. The lower fitness of the J population may have reduced its likelihood of establishing successfully, and even reduced the fitness of the established F population where the populations came into contact. These results caution that the possible consequences of mixing different genotypes of a biocontrol agent species should be properly investigated prior to their release in the same country. / Thesis (M.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2008.

This thesis rewievs present day research on the settlement of Östra Aros in central Sweden. The thesis deals with the period from late Iron age to about 1270 AD, when the Swedish archdiocese moved to the already existing early-medieval settlement of Östra Aros, thus becoming the medieval town of Uppsala. The basis of the thesis is the study of a variety of source materials, such as artefact studies, runestones, topography and the prehistoric and early medieval hinterland. The thesis centers on archaeological excavation data and dating of settlement structures, particularly focusing on the settlements establishment. Through a critical review of primarily the written record and the archaeological data, the settlements characteristics and functions are discussed, emphasising when and if the settlement could be described as a town, central- or trading place.

Utifrån ett historiskt perspektiv är Sverige ett land som människor från olika delar av världen invandrat till. Framförallt under 1900-talet ökade invandringen till Sverige, inte minst under 1960-1970 talet där vi kan urskilja en kraftig ökning av arbetsinvandring. Under denna tidsperiod hade utrikes födda personer högre sysselsättningsgrad än infödda. Idag har utrikes födda en lägre sysselsättningsgrad än personer som är födda i Sverige (Björkman 2003).   Vidare är invandring och integration enligt väljarna den viktigaste frågan inför valet 2018. Stor grupp av människor som flytt från krigsdrabbade Syrien och det politiskt instabila Eritrea och Somalia har till följd gjort att frågan är mer aktuell än någonsin. Bara under 2016 sökte 160 000 personer asyl till Sverige. I samband med detta växer högerpopulistiska röster runt om Europa, däribland i Sverige (Turesson 2017).   Regeringens insatser för nyanländas etableringsprocess skall enligt etableringsreformen bestå av en personlig plan för att uppnå ett konkret mål - ett arbete. Det som är sociologiskt intressant i denna etableringsprocess enligt oss är att undersöka nyanländas egna upplevelser, både vad gäller deras möjligheter till ett arbete men också sociala dimensioner som har betydelse för deras etablering och integrering. Omgivningen är av stor betydelse för att de nyanlända skall få ett arbete och för att de skall trivas i det nya landet Sverige. Tyvärr är det många som invandrat till Sverige som blir deprimerade och får en försämrad hälsa då de känner sig utanför, ensamma och upplever att det saknar inflytande. Både vad gäller deras egen situation men också i samhället (Hadziabdic & Sandström, 2006). Idag tar det upp till tre gånger så lång tid att få ett arbete och att försörja sig än vad det gjorde under slutet på 1900-talet. Hela 60 procent av de män som invandrat till Sverige under 1980-talet hade ett arbete efter två till tre år, medan det tog upp till fem år för kvinnor under samma tidsperiod. Idag tar det upp till nio år för män och upp till tolv år för kvinnor, trots allt flera av dem som fått uppehållstillstånd i Sverige både har utbildning och arbetslivserfarenhet inom bristyrken (Lucas 2018), Etablering- och integreringsproblematiken är ett erkänt problem idag och ligger som tidigare nämnts högt upp på den politiska agendan inför valet 2018. Men vad känner de personer som kommer till Sverige? Vilka svårigheter och utmaningar är det som de nyanlända möts av egentligen? Trots att det är ett högaktuellt ämne i den politiska debatten saknas de nyanländas perspektiv. / From a historical perspective, Sweden is a country that people from different parts of the world immigrated to. Especially during the 20th century immigration increased to Sweden, especially during the 1960s and 1970s, where we can distinguish a sharp increase in labor immigration. During this period, foreign-born persons had higher employment rates than native speakers. Today, foreigners have a lower employment rate than people born in Sweden (Björkman 2003). Furthermore, immigration and integration according to voters is the most important issue for the 2018 election. A large group of people moving from war-hit Syria and politically unstable Eritrea and Somalia has consequently made the issue more current than ever. Only in 2016 160,000 sought asylum for Sweden. In this context, right-wing populations around Europe, including Sweden (Turesson 2017), grow. According to the establishment reform, the Government's efforts for the neighbors' establishment process must consist of a personal plan for achieving a concrete goal - a work. What is sociologically interesting in this process of establishment, according to us, is to explore newly arrived's own experiences, both in terms of their opportunities for work, but also social dimensions that are important for their establishment and integration. The environment is of great importance for the newly arrived's to get a job and to enjoy themselves in the new country of Sweden. Unfortunately, many people who immigrated to Sweden are being depressed and have a reduced health when they feel outside, lonely and experience that it has no influence. Both regarding their own situation but also in society (Hadziabdic & Sandström, 2006). Today, it takes up to three times as much time to get a job and to take care of what it did at the end of the 20th century. Around 60 percent of the men who immigrated to Sweden in the 1980s had a job after two to three years, while it took up to five years for women in the same period. Today, it takes up to nine years for men and up to twelve years for women, despite all of those who have obtained a residence permit in Sweden, both have education and work experience in the bristle industry (Lucas 2018). The establishment and integration issues are a recognized problem today and, as mentioned earlier, are high on the policy agenda for the 2018 election. But what do the people who come to Sweden feel? What difficulties and challenges is what the new arrivals face by? Although it is a high topic in the political debate, the perspectives of the newly arrived are lacking.

Abstract The concept of the Internet of Things (IoT) is driven by advancements of the Internet with the interconnection of heterogeneous smart objects using different networking and communication technologies. Among many underlying networking technologies for the IoT, Wireless Sensor Network (WSN) technology has become an integral building block. IoT enabled sensor networks provide a wide range of application areas such as smart homes, connected healthcare, smart cities and various solutions for the manufacturing industry. The integration of WSNs in IoT will also create new security challenges for establishing secure channels between low power sensor nodes and Internet hosts. This will lead to many challenges in designing new key establishment and authentication protocols and redefining the existing ones. This dissertation addresses how to integrate lightweight key management and authentication solutions in the resource constrained sensor networks deployed in IoT domains. Firstly, this thesis elaborates how to exploit the implicit certificates to initiate secure End-to-End (E2E) communication channels between the resource constrained sensor nodes in IoT networks. Implicit certificates are used for authentication and key establishment purposes. The compliance of the security schemes is proven through performance evaluations and by discussing the security properties. Secondly, this dissertation presents the design of two lightweight group key establishment protocols for securing group communications between resource-constrained IoT devices. Finally, the thesis explores promising approaches on how to tailor the existing security protocols in accordance with IoT device and network characteristics. In particular, variants of Host Identity Protocol (HIP) are adopted for constructing dynamic and secure E2E connections between the heterogeneous network devices with imbalanced resource profiles and less or no previous knowledge about each other. A solutions called Collaborative HIP (CHIP) is proposed with an efficient key establishment component for the high resource-constrained devices on the IoT. The applicability of the keying mechanism is demonstrated with the implementation and the performance measurements results. / Tiivistelmä Esineiden internet (IoT) on viime aikoina yleistynyt konsepti älykkäiden objektien (smart objects) liittämiseksi internetiin käyttämällä erilaisia verkko- ja kommunikaatioteknologioita. Olennaisimpia esineiden internetin pohjalla toimivia teknologioita ovat langattomat sensoriverkot (WSN), jotka ovat esineiden internetin perusrakennuspalikoita. Esineiden internetiin kytketyt langattomat sensoriverkot mahdollistavat laajan joukon erilaisia sovelluksia, kuten älykodit, etäterveydenhuollon, älykkäät kaupungit sekä älykkäät teollisuuden sovellukset. Langattomien sensoriverkkojen ja esineiden internetin yhdistäminen tuo mukanaan myös tietoturvaan liittyviä haasteita, sillä laskentateholtaan yleensä heikot anturit ja toimilaitteet eivät kykene kovin vaativiin tietoturvaoperaatioihin, joihin lukeutuvat mm. tietoturva-avaimen muodostus ja käyttäjäntunnistus. Tässä väitöskirjassa pyritään vastaamaan haasteeseen käyttämällä kevyitä avaimenmuodostus- ja käyttäjäntunnistusratkaisuja esineiden internetiin kytketyissä resurssirajoitetuissa sensoriverkoissa. Väitöstutkimuksessa keskitytään aluksi implisiittisten sertifikaattien käyttöön tietoturvallisten end-to-end-kommunikaatiokanavien alustamisessa resurssirajoitettujen sensori- ja muiden IoT-laitteiden välillä. Implisiittisiä sertifikaatteja käytetään käyttäjäntunnistuksessa sekä avaimenmuodostuksessa. Kehitettyjen ratkaisujen soveltuvuus tarkoitukseen osoitetaan suorituskykymittauksilla sekä vertaamalla niiden tietoturvaomi- naisuuksia. Seuraavaksi väitöskirjassa esitellään kaksi kevyttä ryhmäavaimenmuodostus- protokollaa tietoturvalliseen ryhmäkommunikaatioon resurssirajoitettujen IoT-laitteiden välillä. Lopuksi väitöskirjassa tarkastellaan lupaavia lähestymistapoja olemassa olevien tietoturvaprotokollien räätäläintiin IoT-laitteiden ja -verkkojen ominaisuuksille sopiviksi. Erityistä huomiota kiinnitetään Host Identity -protokollan (HIP) eri versioiden käyttöön dynaamisten ja tietoturvallisten end-to-end-yhteyksien luomiseen toisilleen ennestään tuntemattomien erityyppisten IoT-laitteiden välillä, joiden laitteistoresurssiprofiilit voivat olla hyvin erilaiset. Väitöskirjan keskeinen tulos on väitöskirjatyössä kehitetty Colla- borative HIP (CHIP) -protokolla, joka on resurssitehokas avaimenmuodostusteknologia resurssirajoitetuille IoT-laitteille. Kehitetyn teknologian soveltuvuutta tarkoitukseensa demonstroidaan prototyyppitoteutuksella tehtyjen suorituskykymittausten avulla.

Submitted by Marcus Rogério Oliveira dos Santos (marksan@uol.com.br) on 2016-10-03T17:43:30Z No. of bitstreams: 1 DISSERTAÇÃO MESTRADO 02OUT16.pdf: 994430 bytes, checksum: 299ad53656c7387d4e3531f117fcf32d (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2016-10-03T17:45:01Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO MESTRADO 02OUT16.pdf: 994430 bytes, checksum: 299ad53656c7387d4e3531f117fcf32d (MD5) / Made available in DSpace on 2016-10-03T17:47:05Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO MESTRADO 02OUT16.pdf: 994430 bytes, checksum: 299ad53656c7387d4e3531f117fcf32d (MD5) Previous issue date: 2016-09 / The simulation of establishment is a phenomenon that usually occurs in a context where there is fiscal war between municipalities, but not necessarily. In this practice is common for service providers to use an establishment used as front organization in the municipality of lower taxation, at the same time that they are established in another property, in another municipality, with higher tax incidence, with all the elements for the service provision, however, declare that the services are provided by the first establishment. To prevent and combat this practice, in the year 2005, the Municipality of São Paulo established the Registration of services providers domiciled in other municipalities (CPOM) for intercity service benefits, when the taker is in São Paulo territory. However, simulations of establishment cases continue being judged by the Municipal Council of Taxes, which is an indication that the Registration may require adjustments to better fulfill its function. This paper aims to examine whether CPOM properly combat the simulation of establishment and, if the answer is negative, adjustments will be presented so that it fulfills the function for which it was implemented. These adjustments are intended to increase efficiency and provide an evidential context to detect and point simulations, improving its performance. / A simulação de estabelecimento é um fenômeno que normalmente ocorre num contexto em que há guerra fiscal entre os Municípios, mas não necessariamente. Nessa prática é comum os prestadores de serviço se utilizarem de um estabelecimento de fachada no Município de menor tributação, ao mesmo tempo em que estão estabelecidos em outro estabelecimento, em outro Município, de maior incidência tributária, com todos os elementos para a prestação do serviço, porém, declaram que os serviços são prestados pelo primeiro estabelecimento. Para prevenir e combater essa prática, no ano de 2005, o Município de São Paulo instituiu o Cadastro de Prestadores de Outros Municípios (CEPOM) para as prestações intermunicipais de serviço, quando o tomador estiver em território paulistano. Porém, casos de simulação de estabelecimento continuam sendo julgados pelo Conselho Municipal de Tributos, o que constitui um indício de que o Cadastro pode necessitar de ajustes para que melhor cumpra a sua função. O presente trabalho pretende analisar se o CPOM combate adequadamente a simulação de estabelecimento e, caso a resposta seja negativa, serão apresentados ajustes para que ele cumpra a função para a qual ele foi implementado. Tais ajustes têm como objetivo aumentar sua eficiência e fornecer um contexto probatório para detectar e apontar simulações, melhorando o seu desempenho.

This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solutions. A number of recommendations are made regarding aspects of South African taxation legislation which need to be clarified through policy decisions. Title of / Taxation / M.Comm.

Illich, a critic of the medical profession in industrial societies, researched the "damage done" by the medical establishment on three levels. This study presents an application of Illich's three-level theory of iatrogenesis to a sample of elderly people in old-age homes in and around Pretoria. Fifty in-depth interviews were conducted with old-age home residents. In the focus on clinical iatrogenesis, the aspect of defenceless patients was investigated. With regard to social iatrogenesis, focus was on the interpretation of attitudes revealing an increased medical dependency. Cultural iatrogenesis, which involves the influence of values and norms on thinking patterns, is investigated in terms of the impact of institutionalisation on the autonomy, independence and personal responsibility of residents. Illich's solution to the problem of medicalisation is to be found in the de-bureaucratisation and de-industrialisation of society. Based on the assumptions of critical theory, the emancipation of the individual is suggested as a basis of Illich's proposed structural societal changes / M.A. (Sociology)

Summaries in Afrikaans and English / Die Pinkster Protestante Kerk (PPK) is deel van die wereldwye Pinksterbeweging en het op I 0 Oktober 1958 ontstaan uit die Apostoliese Geloofsending (AGS), die grootste Pinksterkerk in Suid-Afrika. Verskeie redes kan toegedig word vir die ontstaan. Eerstens was daar die doelbewuste poging van die AGS om die struikelblokke uit die weg te ruim ten einde as kerk deur die Nederduitse Gereformeerde kerk erken te word. 'n Tweede hoofrede was die party-politieke bedrywighede van pastoor Gerrie Wessels, 'n lid van die Uitvoerende Raad van die AGS. Die skrywer toon aan hoedat rassisme en Apartheid beslag gekry het in die ekklesiologie en missiologie van die PPK. Daar is tans vier aparte outonome rassekerke. Rassisme is die hoof oorsaak vir 'n onverenigde kerk. Deur die loop van die kerk se geskiedenis was daar vyf konstitusionele opsette ten einde eenheid te laat realiseer, maar sender veel sukses. 'n Sesde konstitusionele opset, een PPK, word tans beding. / The Pentecostal Protestant Church (PPC) is part of the worldwide Pentecostal Movement and originated from the Apostolic Faith Mission (AFM), the largest Pentecostal Church in South Afiica, on October 10, 1958. There are various reasons that contributed to the birth of the church. Firstly, the AFM removed on purpose the obstacles that stood in the way in order to be acknowledge as a church by the Dutch Reformed Church. The party-political involvement of pastor Gerrie Wessels, an Executive Council member of the AFM, was the second main reason. The writer indicates how racism and Apartheid took root in the ecclesiology and missiology of the PPC. At the moment there are four separate outonomous race churches. The main reason for a not united church is racism. The church had five different constitutions in the course of her history in an attempt to bring forth unity, but without success. A six constitutional design for one PPC is currently being negotiated. / Christian Spirituality, Church History and Missiology / M. Th. (Sendingwetenskap)

S’il est désormais clairement établi que les personnes publiques peuvent, d’une part, prendre en charge des activités sur le marché, d’autre part, candidater à des contrats de la commande publique, les conditions dans lesquelles s’exerce la concurrence des personnes publiques sont souvent l’objet de contestations dans la mesure où on leur fait reproche d’être avantagées par leur statut de droit public. L’objet de cette thèse est de démontrer que les personnes publiques ne sont ni avantagées, ni défavorisées par leur statut mais simplement inadaptées et inadaptables au milieu concurrentiel car le statut de droit public implique structurellement une distorsion concurrentielle et donc une atteinte à l’exigence d’égale concurrence. Cette difficulté pourrait toutefois être surmontée en consolidant les sociétés publiques. / It is now established that a public law person can take over activities on the market, and apply for public procurement contracts. But the terms under which these public law persons are present on the competitive market are disputed, as their statute under public law is often criticized as an unfair advantage. This thesis aims to demonstrate that public law persons are neither advantaged nor disadvantaged by their statute, but are simply not suited – and can't be adapted – to the competitive market, as their public law statute structurally implies a competitive distortion and an infringement to the legal requirements for fair competition. That difficulty may however be overcome by consolidating state-owned enterprises.