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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
191

A pluriatividade da agricultura familiar e a contribuição da renda rural para o crescimento do Produto Interno Bruto do estado de Roraima

José dos Santos Dias 28 January 2016 (has links)
Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / A agricultura é uma das atividades econômicas mais essenciais para o Brasil. Por isso, o meio rural brasileiro experimentou profundas transformações relacionadas à modernização do setor agrícola, nas últimas décadas. O Brasil é considerado uma Potência Agrícola por diversos fatores: grande extensão territorial com áreas férteis, concentração de 12% da água doce do mundo, possui uma grande variedade de climas, entre outros. No Brasil, a Região Norte é a que menos participa no volume total do setor agrícola, pois possui baixos índices de produtividade em comparação com outras regiões. Sua economia é constituída basicamente por atividades ligadas ao setor primário, destacando-se o extrativismo e a agropecuária. Roraima, como integrante da Região Norte, possui uma agricultura incipiente em relação aos demais estados da federação, porém, caracterizado principalmente pela Agricultura Familiar, que representa 86,4% dos estabelecimentos agrícolas. Em Roraima, a agricultura familiar é constituída por pequenos produtores e representa a maioria de produtores rurais. Por isso, há a necessidade de se identificar que atividades cada família vem combinando como forma de aumentar sua renda, ou mesmo como sobrevivência. Este estudo buscou responder ao seguinte questionamento: Como está caracterizada a pluriatividade da Agricultura Familiar Roraimense e qual a contribuição da renda rural para o crescimento do Produto Interno Bruto PIB do estado de Roraima? Como forma de responder à pergunta de pesquisa, buscou-se analisar a participação das atividades agrícolas e não-agrícolas na renda auferida pela agricultura familiar roraimense e identificar a contribuição dessas rendas para o crescimento do PIB do estado de Roraima, a partir dos dados levantados pela Pesquisa Nacional por Amostra de Domicílios, no período de 2006 a 2013, e pelo Censo Agropecuário de 2006. Para conseguir atingir o objetivo geral, buscou-se: Dimensionar os tipos de atividades desenvolvidas no contexto rural no Estado de Roraima, no período de 2006 a 2013; Identificar e analisar a composição da renda das famílias do meio rural roraimense; Analisar a evolução do conjunto das rendas das famílias rurais; Interpretar a evolução das rendas de atividades agrícolas, não-agrícolas e outras rendas das famílias rurais de Roraima; Identificar e analisar a evolução do crescimento do PIB Estadual; e Identificar e analisar a contribuição das rendas de atividades da área rural roraimense em relação ao crescimento do PIB Estadual. Os principais resultados encontrados foram: Roraima apresenta um contingente expressivo de pessoas ocupadas na sua área rural, inclusive tendo uma representatividade superior ao conjunto do país; a agricultura familiar apresenta uma representatividade inferior em quantidade de estabelecimentos, mas possui 86,4% dos estabelecimentos agrícolas do estado, superior a média nacional (84,4%); a representatividade da atividade agrícola dentro do estado ainda assume a primeira colocação de atividade mais ocupada no estado; a renda média do empregado rural sofre pouca divergência em relação à renda auferida pelo empregado urbano; as rendas auferidas pelas pessoas economicamente ativas e o PIB Estadual per capita possuem uma correlação positiva, sendo que a renda das pessoas da área urbana demonstra maior impacto no PIB Estadual do que a renda das pessoas da área rural do estado.
192

Classificação da função motora grossa e habilidade manual de crianças com paralisia cerebral: diferentes perspectivas entre pais e terapeutas / Classification of gross motor function and manual ability of children with cerebral palsy: different perspectives between parents and therapists

Daniela Baleroni Rodrigues Silva 04 March 2013 (has links)
O Gross Motor Function System Expanded and Revised (GMFCS E & R) e o Manual Ability Classification System (MACS) têm sido amplamente utilizados na pesquisa e na prática clínica como complemento ao diagnóstico da paralisia cerebral (PC). Ambos consistem em cinco níveis, sendo que o nível V indica maior limitação funcional. O objetivo deste estudo foi realizar o processo de tradução e adaptação transcultural do GMFCS E & R e MACS, avaliar a confiabilidade inter-avaliadores (entre terapeutas e entre terapeutas e pais) e intra-avaliadores (terapeutas) acerca dos sistemas de classificação (GMFCS E & R e MACS) e verificar a influência de fatores relacionados à criança (tipo de PC) e aos pais (escolaridade, renda, ocupação e idade) na confiabilidade entre terapeutas e pais. Participaram 100 crianças com PC, que eram acompanhadas pelo serviço de neurologia ou de reabilitação de um hospital terciário no interior paulista na faixa etária entre 4 a 18 anos, e seus pais. Para a aplicação dos sistemas de classificação realização da tradução e adaptação transcultural do GMFCS E & R, seguiram-se seis estágios: tradução, síntese das traduções, retrotradução para língua de origem, comitê de análise, submissão aos autores e pré-teste. A coleta de dados foi feita por dois terapeutas com diferentes níveis de experiência na área de neuropediatria. Os terapeutas classificaram a função motora grossa da criança (GMFCS E & R) através da observação direta (controle de cabeça, tronco, transferências, mobilidade) e os pais responderam ao GMFCS Family Report Questionnaire, onde deveriam selecionar uma opção, dentre cinco, correspondente ao nível motor da criança. Quanto à habilidade manual (MACS), os terapeutas observaram a criança manipulando objetos (brinquedos, alimentação, vestuário) e obtiveram informações dos pais. Os pais realizaram a classificação da habilidade manual da criança com base na leitura do folheto explicativo do MACS. Foram realizadas filmagens das observações das crianças para avaliação da confiabilidade intra-avaliadores (terapeutas), após um mês da avaliação inicial. Utilizou-se o coeficiente Kappa (k) para avaliação da confiabilidade inter-avaliadores (entre terapeutas e entre terapeutas e pais) e intra-avaliadores (terapeutas) acerca do GMFCS E & R e MACS e o teste do qui-quadrado (x2) para verificar a associação entre os fatores relacionados à criança e aos pais. Após realizados os seis estágios referentes à tradução e adaptação transcultural do GMFCS E & R e MACS, as versões em português foram aprovadas pelos autores. Em relação à confiabilidade inter-avaliadores (AV1 e AV2), obteve-se concordância quase perfeita para o GMFCS E & R e MACS (K = 0,902 e 0,90 respectivamente), assim como intra-avaliadores, obtendo-se concordância quase perfeita para ambos avaliadores acerca do GMFCS E & R (k=1,00) e MACS (K= 0,958 para AV1 e K= 0,833 para AV2). Em relação à confiabilidade entre terapeutas e pais, esta foi substancial para GMFCS E & R (K = 0,716) e considerável para MACS (K =0, 368). Em relação ao GMFCS E & R, verificou-se que o porcentual de discordâncias no grupo de pais que não trabalha fora é significativamente superior ao porcentual de discordância de quem trabalha fora (x 2 =4,79; p= 0,03), quando comparada à classificação do terapeuta. Maior freqüência de pais classificaram as crianças como severamente limitada, comparada à classificação do terapeuta (x 2 =4,26; p= 0,04). Em relação ao MACS, verificou-se que as discordâncias entre terapeutas e pais foram significativamente superiores nas crianças de 4 a 6 e 6 a 12 anos do que em relação às crianças de 12 a 18 anos (p=0,05), assim como pais na faixa etária de 20 a 30 anos discordaram significativamente mais do terapeuta (p=0,04). É importante considerar a influência de fatores ambientais no desempenho típico da criança com PC em relação à função motora grossa e habilidade manual. Portanto, embora terapeutas e pais apresentem diferentes perspectivas em relação a tais aspectos, por julgarem diferentes contextos como referência (pais consideram o desempenho em casa, escola, ambientes externos; o terapeuta, o ambiente clínico), os dois pontos de vista necessitam ser apreciados conjuntamente. Conclui-se que as versões traduzidas para o português Brasil do GMFCS E & R, GMFCS Family Report Questionnaire são confiáveis para classificar crianças com PC por pais e terapeutas. / The Gross Motor Function System Expanded and Revised (GMFCS E & R) and Manual Ability Classification System (MACS) has been widely used in research and clinical practice to complement the diagnosis of cerebral palsy (CP). Both consist of five levels where the level V indicates greater functional limitation. The aim of this study was to carry out the process of translation and cultural adaptation of the GMFCS E & R and MACS, evaluate the inter-rater reliability (between therapists and between therapists and parents) and intra-rater (therapists) about rating systems and verify the influence of factors related to the child (type PC) and parents (education, income, occupation and age) in reliability between therapists and parents. Participants 100 children with CP who were accompanied by the department of neurology and rehabilitation of a tertiary hospital in São Paulo aged 4-18 years and their parents. To perform the translation and cultural adaptation of the GMFCS E & MACS, followed by six stages: translation, synthesis of translations, back translation for source language, analysis committee, submission to the authors and pretest. Data collection was done by two therapists with different levels of experience in neuropediatric.Therapists rated the child\'s gross motor function (GMFCS & E) through direct observation (head control, trunk, transfers, mobility) and parents responded to GMFCS Family Report Questionnaire, which should select an option Among five, corresponding to the child\'s motor. As for manual ability (MACS), therapists observed the child handling objects (toys, food and clothing) and obtained information from parents. Parents held the classification of manual ability of the child based on reading the brochure MACS. Were filmed observations of children to assess intra-rater reliability (therapists), one month after the initial evaluations. To assess the reliability used the kappa coefficient (k) and the chi-square (x2) to determine the association between factors related to the child and parents, the reliability between therapists and parents. Performed after the six stages related to translation and cultural adaptation of the GMFCS E & R and MACS, the Portuguese versions were approved by the authors. Regarding inter-rater reliability (AV1 and AV2), we obtained almost perfect agreement for the GMFCS E & R and MACS (K = 0.902 and 0.90 respectively) as well as intra-rater, yielding almost perfect agreement for both evaluators about the GMFCS E & R(k = 1.00) and MACS (K = 0.958 for AV1 and AV2 for K = 0.833). Regarding reliability between therapists and parents, this was substantial for GMFCS E & R (K = 0.716) and to considerable MACS (K = 0, 368). Regarding the GMFCS E & R, it was found that the percentage of disagreements in the group of parents who do not work out is significantly higher than the percentage of those working outside of disagreement (x 2 = 4.79, p = 0.03), compared to ratings of therapist. Parents classify children as more severely limited than therapists (x 2 = 4.26, p = 0.04). It is important to consider the influence of environmental factors on the performance of children with PC in relation to gross motor function and manual ability. Therefore, parents and therapists have different perspectives regarding such aspects, judging by different contexts as reference (parents consider performance at home, school, outdoors, therapist, the clinical setting), the two points of view need to be assessed together. We conclude that the translated versions for Portuguese - Brazil\'s GMFCS E & R, GMFCS Family Report Questionnaire are reliable to classify children with CP by parents and therapists.
193

The countercyclical nature of remittances: A case study of the 2009 global financial crisis in Cameroon, Cape Verde, Nigeria and Senegal

Adarkwa, Muriel Animwaa January 2017 (has links)
Magister Artium (Development Studies) - MA(DVS) / Remittances inflows have gradually become one of the major sources of external financial inflows to developing countries. As a result, research abounds on the developmental effects of remittances in the home countries of migrants. At the micro level, recipients of remittances are more likely to have better access to quality health care, education as well as start-up fund for their own businesses. On the other hand at the macro level, remittances inflows can help increase the credit worthiness of countries by enabling them to use future remittances inflows as collateral for loans. Additionally, remittances inflows as a source of foreign exchange can be used by countries to fund import bills. Although there has been a surge of scholarship on remittances, this scholarship seems to be concentrated on the economic study of migration instead of the macroeconomic aspects of remittances. Furthermore, comparative studies on these macroeconomic aspects of remittances especially on African countries are underresearched and remains at the backwaters of academic study. Using quantitative time series data, this research seeks to do a comparative study on the countercyclical nature of remittances in four selected West African countries (Cameroon, Cape Verde, Nigeria and Senegal). The research used descriptive trend analysis, autocorrelation and an ARMAX model analyse the research problem. After critical analysis on whether remittances are countercyclical or not using the 2009 global financial crisis as a reference year in these four countries, it was found that, remittance inflows to Cameroon, Cape Verde, Nigeria and Senegal were pro-cyclical in nature. Moreover, in analysing the relationship between remittances inflows and gross domestic product (economic growth) the research revealed that there was a positive relationship between remittances inflows and economic growth for the four countries (Cameroon, Cape Verde, Nigeria and Senegal) observed. One recommendation given from this study is that, there is the need for remittances inflows to be invested in productive activities. This is because even if remittances continue to increase, without its investment in productive sectors, it cannot have any meaningful impact on economic growth in these countries.
194

A Systematic Evaluation of Noah-MP in Simulating Land-Atmosphere Energy, Water, and Carbon Exchanges Over the Continental United States

Ma, Ning, Niu, Guo-Yue, Xia, Youlong, Cai, Xitian, Zhang, Yinsheng, Ma, Yaoming, Fang, Yuanhao 27 November 2017 (has links)
Accurate simulation of energy, water, and carbon fluxes exchanging between the land surface and the atmosphere is beneficial for improving terrestrial ecohydrological and climate predictions. We systematically assessed the Noah land surface model (LSM) with mutiparameterization options (Noah-MP) in simulating these fluxes and associated variations in terrestrial water storage (TWS) and snow cover fraction (SCF) against various reference products over 18 United States Geological Survey two-digital hydrological unit code regions of the continental United States (CONUS). In general, Noah-MP captures better the observed seasonal and interregional variability of net radiation, SCF, and runoff than other variables. With a dynamic vegetation model, it overestimates gross primary productivity by 40% and evapotranspiration (ET) by 22% over the whole CONUS domain; however, with a prescribed climatology of leaf area index, it greatly improves ET simulation with relative bias dropping to 4%. It accurately simulates regional TWS dynamics in most regions except those with large lakes or severely affected by irrigation and/or impoundments. Incorporating the lake water storage variations into the modeled TWS variations largely reduces the TWS simulation bias more obviously over the Great Lakes with model efficiency increasing from 0.18 to 0.76. Noah-MP simulates runoff well in most regions except an obvious overestimation (underestimation) in the Rio Grande and Lower Colorado (New England). Compared with North American Land Data Assimilation System Phase 2 (NLDAS-2) LSMs, Noah-MP shows a better ability to simulate runoff and a comparable skill in simulating R-n but a worse skill in simulating ET over most regions. This study suggests that future model developments should focus on improving the representations of vegetation dynamics, lake water storage dynamics, and human activities including irrigation and impoundments.
195

Simulation of the Unexpected Photosynthetic Seasonality in Amazonian Evergreen Forests by Using an Improved Diffuse Fraction-Based Light Use Efficiency Model

Yan, Hao, Wang, Shao-Qiang, da Rocha, Humberto R., Rap, Alexandru, Bonal, Damien, Butt, Nathalie, Coupe, Natalia Restrepo, Shugart, Herman H. 11 1900 (has links)
Understanding the mechanism of photosynthetic seasonality in Amazonian evergreen forests is critical for its formulation in global climate and carbon cycle models. However, the control of the unexpected photosynthetic seasonality is highly uncertain. Here we use eddy-covariance data across a network of Amazonian research sites and a novel evapotranspiration (E) and two-leaf-photosynthesis-coupled model to investigate links between photosynthetic seasonality and climate factors on monthly scales. It reproduces the GPP seasonality (R-2=0.45-0.69) with a root-mean-square error (RMSE) of 0.67-1.25gCm(-2)d(-1) and a Bias of -0.03-1.04gCm(-2)d(-1) for four evergreen forest sites. We find that the proportion of diffuse and direct sunlight governs the photosynthetic seasonality via their interaction with sunlit and shaded leaves, supported by a proof that canopy light use efficiency (LUE) has a strong linear relationship with the fraction of diffuse sunlight for Amazonian evergreen forests. In the transition from dry season to rainy season, incident total radiation (Q) decreased while LUE and diffuse fraction increased, which produced the large seasonal increase (similar to 34%) in GPP of evergreen forests. We conclude that diffuse radiation is an important environmental driver of the photosynthetic seasonality in tropical Amazon forests yet depending on light utilization by sunlit and shaded leaves. Besides, the GPP model simulates the precipitation-dominated GPP seasonality (R-2=0.40-0.69) at pasture and savanna sites. These findings present an improved physiological method to relate light components with GPP in tropical Amazon. Plain Language Summary Understanding the mechanism of photosynthetic seasonality in Amazonian evergreen forests is critical for its formulation in global climate and carbon cycle models. However, the control of the unexpected photosynthetic seasonality is highly uncertain. Here we use eddy-covariance data across a network of Amazonian research sites and a novel evapotranspiration (E) and two-leaf-photosynthesis-coupled model to investigate links between photosynthetic seasonality and climate factors on monthly scales. It reproduces the GPP seasonality (R2= 0.45-0.69) for four evergreen forest sites. We find that the proportion of diffuse and direct sunlight governs the photosynthetic seasonality via their interaction with sunlit and shaded leaves, supported by a proof that canopy light-use efficiency (LUE) has a strong linear relationship with the fraction of diffuse sunlight for Amazonian evergreen forests. We conclude that diffuse radiation is an important environmental driver of the photosynthetic seasonality in tropical Amazon forests yet depending on light utilization by sunlit and shaded leaves. Besides, the GPP model simulates the precipitation-dominated GPP seasonality (R2= 0.40 similar to 0.69) at pasture and savanna sites. These findings present an improved physiological method to relate light components with GPP in Amazon.
196

Profitability, farmer and farm characteristics: the case of Ghana broiler chicken industry in 2015

Ekong, Olabisi Aderonke January 1900 (has links)
Master of Science / Department of Agricultural Economics / Vincent R. Amanor-Boadu / This study assessed the farm and farmer characteristics influencing the profitability of broiler chicken farms in Ghana. It used data obtained from the 2015 census of the poultry industry conducted by USAID-METSS in collaboration with Ghana's Ministry of Food and Agriculture and the Ghana National Association of Poultry Farmers. Results show that broiler production in Ghana is operated on a small scale basis with an average number of 1,410 birds. Broiler chicken production is profitable in Ghana with national average gross margin/bird of GHS 9.22 and standard deviation of 8.40. Regression analysis was carried out using Ordinary Least Square method to estimate the effect of farm and farmer characteristics on profitability and also explore regional differences. Results shows that farm income and feed were negative and statistically significant such that a farmer with primary income from broiler chicken production had a decrease in gross margin of GHS 1.24 per bird compared to a farmer with other sources of income; a farmer that increases one unit of own feed production will have a decrease in gross margin of GHS 0.06 per bird. Additionally, regional differences exist such that farms situated in Ashanti, Central, and Eastern had higher gross margin per bird of GHS 3.21, GHS 6.10 and GHS 6.26 respectively compared to farms situated in Brong Ahafo Region. In conclusion, the study shows that both farmer (primary source of income) and farm characteristics (such as regional location and the extent to which feed was prepared on the farm) were important in explaining broiler chicken profitability. Finally, continuous research is recommended to examine the robustness of these factors in explaining profitability.
197

Education and Health Impacts of an Affirmative Action Policy on Minorities in India

Dhakal, Robin 10 November 2017 (has links)
Article 334 of the Constitution of India (1950) stipulates that certain electoral districts in each state should be reserved for minority groups, namely the “Scheduled Caste”(SC) and the Scheduled Tribe”(ST), through the reservation of seats in the states' legislative assemblies. Even though the original article stated that the reservation policy would be in place for just twenty years, it has been amended several times and is still in effect. This dissertation examines the impact of the policy on the education and health outcomes of the SC population. Variations in seat quotas are generated by the timing of elections in different states and the states’ fluctuating SC populations. The first paper on education uses data from 25 Indian States and 3 Union Territories for the years 1990-2011 to form a panel dataset to estimate the impact of the quota system on both enrollment and dropout rates among SC students in all levels of schooling. I use the fixed effect regression to test the mechanisms through which an elected SC legislator could have an influence on the education outcomes for the SC population in the represented state. I then use the resulting variables as my controls to identify the causal relationship using the dynamic panel data model. I find that a SC legislator has the potential to influence the number of schools built, as well as the amount of education and welfare expenditure allocated to the SC population. Moreover, I find that the SC political reservation has a positive and statistically significant impact on the SC enrollment rates and a negative and significant impact on the dropout rates, in all levels of schooling. Likewise, I use the NFHS-3 dataset and the Cox Proportional Hazard Model to estimate the hazard rates (risks of dying) of children under the age of 12 months (IMR) and under the age of 60 months (U5MR) as influenced by different SC quota share quintiles. I find that the 50-60% quota-share quintile has the biggest impact in reducing the IMR and U5MR among the SC children.
198

An assessment of the relationship between Global Competitiveness Index scores and national GDP per capita growth rates

Rota, Lauren January 2013 (has links)
An increasing amount of attention is paid by the media, and political and business leaders to national competitiveness indices. As globalisation increases and the difficulties of the financial crisis linger on, leaders look towards global benchmarks such as the World Economic Forum‟s Global Competitiveness Index to make policy and resource allocation decisions. Despite this emphasis on national competitiveness, how this translates to economic growth prospects is not well understood, and a universally accepted economic growth model continues to elude macroeconomists. The research seeks to understand whether a more detailed assessment of the Global Competitiveness Index‟s twelve competitiveness pillars can improve its explanatory power for economic growth, by investigating patterns of competitiveness performance from both static and dynamic perspectives. Data was collated over the period 2007-2013 for 118 countries. A hierarchical cluster analysis was performed to segment countries according to homogeneous competitiveness patterns, followed by stepwise multiple regression modelling on the total sample and the resulting clusters in order to assess impacts on adjusted R-squared values. Regressions were performed on stock and flow values for twelve country competitiveness variables. The results show that the cluster analysis coupled with the specified multiple regression models significantly improved the explanatory power of the selected competitiveness variables on economic growth, except for the least competitive countries, where further research is needed to uncover their true drivers of competitiveness. / Dissertation (MBA)--University of Pretoria, 2013. / lmgibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted
199

Analyzing the relationship between the Gross Domestic Product (GDP) of Lesotho and manufacturing: 1997to 2007

Mota, Likese Angelinah January 2009 (has links)
Magister Scientiae - MSc / The study draws on secondary data from the Bureau of Statistics in Lesotho. Simple and multiple linear regression models techniques are used to analyze the relationship between the GDP of Lesotho and the GDP of manufacturing. The secondary data is analyzed using Statistical Packages for Social Sciences (SPSS) and Excel. The major finding is that there exists a strong positive linear relationship ( r = 0.986) between the GDP of Lesotho and the GDP of manufacturing. This means that every time the GDP of manufacturing increases the GDP of Lesotho does the same. Based on this finding, the study recommends that in order to improve, sustain and maintain the economic growth and to avoid further deterioration in the manufacturing industry, the manufacturing capacity must be strengthened for it to effectively deal with growing competition and rapid economic changes. / South Africa
200

South African Income Tax implications of income earned in virtual worlds

Pienaar, S.J. (Sarah Johanna) 15 June 2009 (has links)
There has been a significant increase in the number of internet business and e-commerce transactions being entered into over the last couple of years. More recently, the development of virtual worlds on the internet has become a more important feature of the environment businesses operate in. Although the tax consequences of income earned in virtual worlds have been researched in the United States of America before, no research of this kind exists within South Africa. This study extends prior research by performing a critical analysis of the tax treatment from a South African tax perspective. The study’s specific aim was to determine whether income earned by South African residents from structured and unstructured virtual worlds respectively, would qualify as gross income according to the South African Income Tax Act 58 of 1962. The study builds on previous international research performed, but provides a new perspective from a South African point of view. From a theoretical perspective, the study will make a valuable contribution to the application of basic principles of gross income but on a brand new concept which did not exist when the principles were laid down. The study was limited to determine whether the income earned in virtual worlds by South African residents who are taxed on their world wide income, will be included in gross income as defined by the South African Income Tax Act. Capital gains tax consequences were not considered for any transaction where the income was classified to be of a capital nature. The study did not consider which deductions might be available to taxpayers in terms of the income being included in gross income and no detailed discussion were included to determine when a taxpayer would only be considered to engage in virtual worlds as a hobby versus when the taxpayer’s action would constitute a business. Future research can be extended to this very area. This research concluded that most transactions in virtual worlds resulting in income will qualify as gross income under the South African Income Tax Act. At this stage the only possible disqualification in terms of the South African gross income definition appears to be the qualification of income received as, “of a capital nature”. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

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