The tax world as we knew it was turned upside down on 13 September 2007 when the Supreme Court of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan as an amount that accrued to the taxpayers in the case Commissioner for South African Revenue Service v Brummeria Renaissance (Pty) Ltd and others 69 SATC 205. The findings of SCA brought about a “great deal of consternation in the business world” (Loubser, 2007:20). Due to the controversy as a result of this case, SARS drafted an Interpretation Note that illustrates the reasoning and tax treatment of an interest-free loan. On 30 June 2010, Interpretation Note No 58 was finally issued by SARS, providing guidance with regard to “an amount” that “accrues” to a taxpayer for the purposes of the gross income definition. This Interpretation Note will have a significant impact on a number of taxpayers. The purpose of this study is to understand the nature of an interest-free loan and identify its tax implications. The methodology followed in this study will be that of qualitative research. This will be conducted through analyzing the nature of a loan, specifically an interest-free loan, the gross income definition, including the value and timing of such amount, and whether a deduction may be claimed in respect of an interest-free loan. Notwithstanding the above, the study also includes an investigation of other taxes inter alia capital gains tax, donations tax, value-added tax, secondary tax on companies and newly proposed dividends tax. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

In this thesis, the properties of the Bose-Einstein condensation (BEC) in low dimensions are reviewed. Three dimensional weakly interacting Bose systems are examined by the variational method. The effects of both the attractive and the repulsive interatomic forces are studied. Thomas-Fermi approximation is applied to find the ground state energy and the chemical potential. The occurrence of the BEC in low dimensional systems, is studied for ideal gases confined by both harmonic and power-law potentials. The properties of BEC in highly anisotropic trap are investigated and the conditions for reduced dimensionality are derived.

Zugl.: Saarbrücken, Univ., Diss.

Des troubles moteurs ont été décrits dans les Troubles du Spectre Autistiques (TSA), toutefois tous les enfants atteints de TSA ne montrent pas de diminution des performances motrices. La nature et l'origine des perturbations motrices dans les TSA ne sont pas claires. Les processus neuro-développementaux, en lien avec la maturation du système nerveux central, sont peu explorés dans les TSA, or ces processus sous-tendent les performances motrices. Peu d'études portent sur l'analyse fine de la sémiologie des fonctions neuro-psychomotrices dans les TSA et l'existence d'une trajectoire neuro-développementale de ces fonctions n'est pas connue chez les enfants avec TSA. L'objectif de cette étude est de mettre en évidence la sémiologie des troubles psychomoteurs auprès d'enfants avec TSA, à l'aide d'une batterie standardisée Française d'évaluation développementale des fonctions neuro-psychomotrices de l'enfant (NP-MOT) (Vaivre-Douret, 2006). L'évaluation neuro-psychomotrice complète les évaluations de premières instances (psychiatrique; psychologique; compréhension; psychomotrice). L'identification d'un profil clinique neuro-psychomoteur, l'identification de troubles ou décalages par rapport à une norme de référence, la mise en évidence de fonctions cérébrales éventuellement touchées dans les TSA devraient permettre de mieux comprendre l'origine et la nature des troubles observés dans les TSA. Les résultats de plus en plus nombreux concernant la motricité chez ces enfants doivent pouvoir également être analysés au regard des évaluations cognitives et neuro-cognitives, afin d'affiner le profil de développement et permettre ainsi de mieux comprendre la nature des troubles autistiques parmi une comorbidité d'éventuels autres dysfonctionnements. / Motor disorders have been described in the Autistic Spectrum Disorders (ASD), however all children with ASD show no decrease in motor performances. The nature and origin of motor disturbances in ASD are unclear. Neurodevelopmental processes linked to the maturation of the central nervous system, are not really explored in ASD, but these processes underlie motor performances. Few studies trat of an acute semiology of motor abnormalities in ASD and the existence of a neuro-developmental trajectory of neuro-psychomotor functions is not known in children with ASD. The aim of this study is to highlight the semiology of psychomotor disorders among children with ASD, using a French standardized neurodevelopmental assessment tool (NP-MOT) (Vaivre-Douret, 2006). Evaluations of the first instances (psychiatric; psychological; understanding; psychomotor) were supplemented by a standardized assessment battery of neuro-developmental psychomotor functions (NP-MOT). The identification of a neuro-psychomotor clinical profile, identification of problems or discrepancies compared to a standard reference, the identification of potentially affected brain functions in ASD should provide a better understanding of the origin and nature the observed disorders in ASD. The results, more and more numerous concerning motor skills in these children, should be able to be analyzed in light of cognitive or neuro-cognitive assessments and should allow to refine the profile of development and thereby enable a better understanding of the nature of autism among a comorbidity other possible malfunctions.

The main aim of my dissertation was to evaluate the development of the individual income tax. To compare single years and to show, what the differences between them are. There are always changes in the individual income tax. The aim of these changes is to improve the individual income tax so that it would be better for the taxpayer. The basic changes in the individual income tax are tax discounts, preferential tax for a child and common taxation for married couples. I analysed single assessment bases and compared them in the years 1997-2007. With the paid employment income, I gave an example of the development of the tax when the gross pay was 10 000, 15 000 and 20 000,-crowns. With the enterprise income, I gave an example of the minimal assessment base and of lump-sum expenses. With the hire income, I gave an example of the yearly income of 165 000 and 220 000,-crowns. The individual income tax is always decreasing for the taxpayers, every year people pay less the individual income tax.

The aim of this thesis was to evaluate the contributions of the sections (NACE-CZ) to the creation of gross value added. The first part of this thesis described the theoretical concepts relating to national economic gross value added. Analytical processes were used for the calculations, which may be used only if we are dealing with an additive link between individual factors. The sections' contributions to the creation of national eco-nomic gross value added were evaluated in the practical part, on the basis of the proc-esses set forth in the methodology. In the given time horizon, contributions by institu-tional sectors and groups of sections classified according to the level of technology showed a certain dependency on the actual economic cycle. Although the strongest in-stitutional sector is non-financial enterprises, they were the ones most affected during the crisis period, together with government institutions. On the contrary, the financial institution sector showed a strong position during the crisis period. In terms of the grouping of the sections according to the level of technology, the greatest contribution to national economic gross value added is by groups B1 and B2. The influence of the economic cycle was noted in all the groups but, according to the results, group C did not react quite as sensitively as the other groups.

This dissertation aims to evaluate the sustainability of the industrial growth of the states of the Northeast from 1996 to 2003. To do so, it uses the methodology of the Green GDP, through the equation Industrial Green GDP = Gross Industrial Product (Depletion of Mineral Resources + Environment Degradation Costs), where depletion of mineral resources corresponds to the mineral extraction and the environment degradation costs are generated according to the proxies of the IPPS the Industrial Pollution Projection System. The behavior of the series leads to the possibility of a combination of growth of the industrial product vis-à-vis a contraction of the industrial green GDP, resulting in a paradox of growth. It is also generated an index of sustainability of the industrial activity, through the following relation: Gross Industrial Produtc-Industrial Green GDP/Gross Industrial Product, where the larger the gap between the gross industrial product and the green GDP, weaker is the sustainability. The research concludes that for the Northeast, the industrial economic activity is losing sustainability at 50% of its product. / Fundação de Amparo a Pesquisa do Estado de Alagoas / Esta dissertação tem como objetivo avaliar a sustentabilidade do crescimento econômico industrial dos Estados do Nordeste no período de 1996 a 2003. Para tanto, se utiliza da metodologia do PIB Verde, adaptando-a para o produto industrial, obtido através do VBTI, o valor bruto da produção industrial, através da equação PIB Verde Industrial = VBTI (Depleção dos Recursos Minerais + Custos de Degradação Ambiental), onde a depleção dos recursos minerais corresponde ao valor da extração de bens minerais e os custos de degradação ambiental, obtidos através das proxies da metodologia do IPPS, Industrial Pollution Projection System, aplicados diretamente sobre o produto industrial setorial (que compõe a PIA-IBGE, Pesquisa Industrial Anual do Instituto Brasileiro de Geografia e Estatística), gerando assim uma estimativa de custo por cada setor industrial. Ao se observar o comportamento da séria, conclui-se pela possibilidade de combinação de crescimento do PIB industrial vis-à-vis um decréscimo do PIB Verde industrial, conduzindo a um paradoxo de crescimento. Gera-se também um índice de sustentabilidade da atividade industrial (ISAI), obtido pela seguinte relação: ISAI= VBTI-PIB Verde Industrial/VBTI, onde quanto maior for a distância do PIB Verde em relação ao VBTI, menos sustentável é a atividade econômica. A pesquisa conclui que para o Nordeste como um todo, a atividade industrial compromete a sustentabilidade de seu produto em um patamar de 50%.

Submitted by David Vicentin (davidvicentin@gmail.com) on 2015-02-10T03:26:59Z No. of bitstreams: 1 MPFE_VicentinD_CrescimentoLP_150209v2.pdf: 2861471 bytes, checksum: 7e24a753b428421ca829197d0e83e64c (MD5) / Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Prezado David, boa tarde Seu trabalho foi rejeitado, por não estar dentro dos padrões das normas da ABNT. Segue abaixo, o que deve ser corrigido: 1 - Onde consta o nome da FGV, retirar o acento agudo da palavra Getulio. 2 - Na capa, seu nome deve estar em letra maiúscula, conforme consta na contra capa. 3 - A numeração das páginas, devem estar no canto direito do trabalho e não ao meio, como consta. Aguardo a correção. Att Renata on 2015-02-10T15:24:35Z (GMT) / Submitted by David Vicentin (davidvicentin@gmail.com) on 2015-02-10T16:36:33Z No. of bitstreams: 1 MPFE_VicentinD_CrescimentoLP_150209v3.pdf: 2859463 bytes, checksum: f33e1685c6283af90b0fe1b59b4f54b0 (MD5) / Approved for entry into archive by Renata de Souza Nascimento (renata.souza@fgv.br) on 2015-02-10T16:57:43Z (GMT) No. of bitstreams: 1 MPFE_VicentinD_CrescimentoLP_150209v3.pdf: 2859463 bytes, checksum: f33e1685c6283af90b0fe1b59b4f54b0 (MD5) / Made available in DSpace on 2015-02-10T17:05:31Z (GMT). No. of bitstreams: 1 MPFE_VicentinD_CrescimentoLP_150209v3.pdf: 2859463 bytes, checksum: f33e1685c6283af90b0fe1b59b4f54b0 (MD5) Previous issue date: 2015-02 / This paper objective is to do a survey about long term economic. It considers different model types and evaluate the relation of government with long term economic growth. Chapter 1 presents an introduction about modern growth theory and factors which were identified and impact in GDP per capita growth. Chapters 2 and 3 presents The Solow-Swan Model (with exogenous savings rate) and the Ramsey Model (optimization of consumption) are evaluated. Chapter 4 focus in different types of production function that are capable to generate or limit wealth creation. Chapter 5 presents production functions considering government as an explaining variable. Chapter 6, models are developed considering taxes and transfers with the objective to evaluate the impact in dynamic system equations. Chapter 7 GDP per capita, government per capita spending, capital per capita from Germany, Brazil, China, Denmark, United States of America and France to identify the factors participation in economic growth. / O presente trabalho tem como objetivo realizar um ensaio sobre crescimento econômico de longo prazo considerando diferentes tipos de modelos e avaliar a relação do governo com o crescimento de longo prazo. No Capítulo 1 é feita uma introdução sobre a teoria do crescimento moderno e quais os fatores foram identificados como capazes de contribuir para o crescimento do PIB per capita. Nos Capítulos 2 e 3 são apresentados os modelos de crescimento econômico de longo prazo de Solow-Swan (com taxa de poupança exógena) e o modelo de Ramsey (com otimização do consumo). O Capítulo 4 foca os diferentes tipos de função produção capazes de gerar ou restringir a criação de riquezas. O Capítulo 5 traz as funções produção contemplando o governo como variável explicativa. No capítulo 6 são desenvolvidas análises de modelos contemplando arrecadação de impostos e transferências a fim de se avaliar o impacto nas equações dinâmicas do sistema. No capítulo 7, são utilizados dados de PIB per capita, gastos per capita do governo e capital per capita de Alemanha, Brasil, China, Dinamarca, Estados Unidos e França para identificar a participação destes fatores no crescimento econômico.

Learning readiness is deficient in many first time school-going children. Learning readiness depends on a well-functioning neural network. Research has shown that movement as an early learning experience is necessary for optimal neural development. Presumably it is movement that activates the neural wiring in the brain. It influences neural organisation and stimulates the specific neurological systems required for optimal functioning and development of the brain. Some children are faced with motor proficiency deficits which may influence their learning and their readiness to learn. This study aimed at determining whether movement programmes are a means to promote and achieve learning readiness. A selected group of Grade two learners who participated in a specifically designed movement programme for ten weeks showed improvement in their levels of learning readiness based on their movement proficiency and academic level. Based on these findings, recommendations were made for the inclusion of movement in the school curriculum. / Educational Studies / M Ed. (Guidance and Counselling)

The aim of this graduation thesis is to find out the level of fine and gross motoric skills amongst children of younger school age in a selected elementary school. In total, we tested 44 children (21 boys and 23 girls) from the 1st to 4th grade from the age of 7 to 10 in January 2018. The level of their motoric skills was measured by a standardized Movement Assessment Battery for Children Second Edition, which includes 8 motor tests suitable for both genders. We compared boys and girls with each other in components and test tasks. The total test results have shown that 100% of children have no motor problems (1st range). In spite of that, there were individuals who fell into the 2nd range (risk of motor problems) in components of manual skills, aiming & catching or 3rd band (major motor problems). Research has convinced us that the fine and gross motor skills of most tested children are at a very good standard.