O objetivo deste estudo é apresentar uma reconstrução da fonologia e do léxico do protocrioulo do Golfo da Guiné (PGG). O cenário de surgimento do PGG remonta ao período de colonização portuguesa na ilha de São Tomé, no fim do século XV e no começo do XVI, quando o contato entre populações africanas transplantadas à ilha e colonizadores lusos -- provocado pelo povoamento da região -- resultou na formação de uma língua crioula de base lexical portuguesa, o PGG. Após a formação do protocrioulo, deu-se início à separação geográfica de seus falantes que, outrora alojados em São Tomé, por um lado, são transplantados da ilha, e, por outro, fogem dos engenhos, formando quilombos. Assim, na ilha do Princípe, com a leva de transplantados recém-chegados, o PGG se ramifica em lung\'ie, de modo semelhante, na ilha de Ano Bom, o PGG se desenvolve, transformando-se em fa d\'ambô. Em São Tomé, por sua vez, os falantes de protocrioulo se dividem entre aqueles que ficaram nos núcleos de colonização, onde surge o santome, ao passo que a comunidade quilombola se torna o cenário da especiação do PGG no angolar (FERRAZ, 1974, 1979; SEIBERT, 2004; HAGEMEIJER, 2009). Seguindo os princípios do método histórico-comparativo da Linguística Histórica (THOMASON & KAUFMAN, 1988; KAUFMAN, 1990; HOCK, 1991; FOX, 1995; CROWLEY, 1997[1992]; CAMPBELL, 2004[1998]), foi elaborado um corpus a partir de um conjunto de itens pertencentes ao léxico comum do santome, lung\'ie, fa d\'ambô e angolar, as línguas-filhas do PGG. Contudo, devido a lacunas nas descrições dessas línguas, foi necessário investigar seus sistemas fonológicos de tal modo que este trabalho, devido à sua abrangência e escopo, constitui também uma contribuição ao estudo de suas fonologias. À vista disso, a reconstrução fonológica e lexical do protocrioulo tem como base itens de suas línguas-filhas contemporâneas. Por conseguinte, o estudo se baseia nas fonologias das línguas-filhas e na análise de 536 conjuntos de cognatos, obtidos da literatura e da coleta e reunião de cerca de 2000 itens lexicais. Adicionalmente, apresentamos uma descrição e análise dos processos fonológicos observados no cotejo dos conjuntos de cognatos, tendo em vista que o esquadrinhamento de tais processos pode lançar luzes sobre as características estruturais da fonologia do protocrioulo a partir dos reflexos nas línguas-filhas. Assim, o sistema consonantal do PGG é composto por dezoito consoantes (*p, *b, *t, *d, *k, *g, *f, *v, *s, *z, *m, *n, *ɲ, *r, *l, *ʎ, *w, *j) e o sistema vocálico, por seu turno, constituído por sete vogais orais (*i, *e, *ɛ, a, *ɔ, *o, *u). O sistema acentual do PGG era prevísivel e sensível ao peso silábico. Portanto, o acento se fixava na penúltima sílaba em palavras nominais (ex.: *\'blasu \'braço\'), todavia, deslocava-se para a última quando a sílaba era pesada (ex.: *bɔ\'tɔN \'botão\'). Verbos apresentavam acento na sílaba final (ex.: *be\'be \'beber\'). Com efeito, os processos fonológicos descritos nas línguas-filhas oferecem evidências para a reconstrução lexical das protoformas. Dessa maneira, a reconstrução do PGG demonstra que a configuração atual das línguas-filhas provém da interação entre o quadro linguístico inicial do protocrioulo em conjunto com uma série de fenômenos fonológicos que atuaram no cenário de especiação. / Abstract: The aim of this study is to present a phonological and lexical reconstruction of the Proto-Creole of Gulf of Guinea (PGG). The emergence scenario of the PGG goes back to the Portuguese colonization period on the island of São Tomé at the end of the fifteenth century and at the beginning of the sixteenth century, when contact between African populations brought to that island as slaves and the Portuguese settlers resulted in the formation of a Portuguese-based Creole. After the formation of the Proto-Creole, the geographical separation of its speakers began: some settlers and their slaves were taken away from São Tomé to the islands of Príncipe and Ano Bom. Thus, within a new environment and with other speakers, the PGG branched into Lung\'ie on the island of Príncipe. Similarly, the PGG developed on the island of Ano Bom, becoming Fa d\'ambô. In São Tomé, in turn, Proto-Creole speakers are divided between those who remained in colonization centers, where Santome arose, and those who formed maroon communities, which became setting for the speciation of PGG into Angolar (FERRAZ, 1974, 1979; SEIBERT, 2004; HAGEMEIJER, 2009). Following the principles of the comparative method of Historical Linguistics (THOMASON & KAUFMAN, 1988; KAUFMAN, 1990, HOCK, 1991, FOX, 1995; CROWLEY, 1997 [1992], CAMPBELL, 2004 [1998]), a corpus was selected from a set of items belonging to the common lexicon of Santome, Lung\'ie, Fa d\'ambô and Angolar, languages derived from the PGG. However, due to gaps in the descriptions of these languages, it was necessary to investigate their phonological systems. Thus, because of its range and scope, this study also offers a contribution to the study of their phonology. Therefore, this study is based on the phonology of the derived languages and on the analysis of 536 sets of cognates. In addition, we present a description and an analysis of the phonological processes observed in the comparison of the sets of cognates. The study of such processes is vital as they shed light on the structural characteristics of the Proto-Creole phonology and also in the modifications on its daughter languages. The PGG consonant system consists of eighteen consonants (*p, *b, *t, *d, *k, *g, *f, *v, *s, *z, *m, *n, *ɲ, *r, *l, *ʎ, *w, *j) . The vocalic system consists of seven vowels (*i, *e, *ɛ, a, *ɔ, *o, *u). The PGG accentual system was predictable, in general, and related to syllabic weight. Therefore, the stress was on the penultimate syllable in nominal words (e.g.: *\'blasu \'arm\'), but moved to the last syllable when it was heavy (e.g.: *bɔ\'tɔN \'button\'). Verbs were stressed on the final syllable (e.g.: *be\'be \'drink\'). Indeed, the phonological processes described for the derived languages provide evidence for the lexical reconstruction of proto-forms. Thus, the reconstruction of PGG shows that the current configuration of derived languages comes from the interaction between the early Proto-Creole linguistic frame and a series of phonological phenomena that acted in the speciation scenario.

Introdução: a tuberculose é uma doença milenar, constituindo um problema de saúde pública, desde sua descoberta até hoje em dia. Recentemente, com o surgimento da HIV/AIDS, a doença ganhou outros contornos e dimensões, nos países desenvolvidos e, sobretudo, nos países em desenvolvimento. Objetivo: análise das ações da Luta Contra Tuberculose na República da Guiné-Bissau e do fluxo do sistema de notificação e de informação de dados, dentro do Sistema Nacional de Saúde. Metodologia: trata-se de um estudo exploratório descritivo que consiste no diagnóstico da situação de tuberculose no país, no período de 2000 a 2005, mediante levantamento das informações secundárias dos principais indicadores epidemiológicos e operacionais mais utilizados no país. Foram feitos cálculos de coeficientes e taxas, assim como a padronização pelo método direto de coeficientes de incidência de casos bacilíferos, para comparação. Resultados: no período de estudo, foram registrados 10.623 casos de tuberculose. O menor coeficiente de incidência de tuberculose foi de 116,4/100.000 habitantes, no ano de 2003, e o mais alto foi de 131,3/100.000 habitantes, em 2005. O maior coeficiente de mortalidade registrado foi de 16,8/100.000 habitantes, em 2005. A maior taxa de letalidade foi de 11,8%, em 2005, e a mais baixa, de 5,1%, em 2003. Conclusão: é de notar que a busca ativa de sintomáticos respiratórios ainda é baixa, assim como a cobertura da estratégia DOTS, por possíveis problemas técnicos operacionais. Há necessidade da melhoria do diagnóstico no país, sobretudo da forma clínica extrapulmonar, e de um sistema de notificação e informação eficiente em todos os níveis. / Introduction: tuberculosis is a millenarian disease, constituting a public health problem since its discovery until nowadays. Recently, with the advent of HIV/AIDS, tuberculosis has developed into other shapes and dimensions, in developed countries and, above all, in developing countries. Objective: to analyze the actions of the Fight against Tuberculosis in the Republic of Guinea-Bissau, the flow of the notification and data information system, from the National Health System. Methodology: this is an exploratory descriptive study that consists on the diagnosis of the situation of tuberculosis in the country, in the period between 2000 and 2005, by means of survey of secondary information from the main epidemiological and operational indicators used in the country. Calculations of coefficients, rates, were made as well as the standardization by the direct method of coefficients of incidence of infectious (smear-positive) cases for comparison. Results: in the period of study, 10.623 cases of tuberculosis were registered. The lowest coefficient of tuberculosis incidence was of 116,4/100,000 inhabitants in the year of 2003, and highest one was of 131,3/100,000 inhabitants in 2005. The highest coefficient of mortality registered was of 16,8/100,000 inhabitants, in 2005. The highest lethality rate was of 11,8% in 2005, and the lowest was of 5,1% in 2003. Conclusion: it is possible to notice that the active search for respiratory symptomatic is still low, as well as the covering of DOTS strategy, because of possible technical operational problems. The improvement of diagnosis in the country is necessary, specially the extra pulmonary clinical form, and also a system of notification and efficient information in all levels.

In subsequent to Post-colonialism the African nations have dilated into different political directions. While some nations have established well-functioning democracies, others are still under authoritarian regimes. The aim of this thesis is to examine if civil society has an impact on democratic development in West Africa. Therefore the theoretical starting point is Putnam’s theory of social capital, but this study will also examine other possible causal explanations for democratic transition. This study will be based on a comparative analysis of Ghana and Guinea. Therefore these following questions will be answered: Does the civil society have any connotation in democratic development in West African countries? Has the military, international influence, socio-economic development and differences in the population affected the democratic development in Ghana and Guinea?  Which of the above factors is most beneficial for a regime change when transcending from an authoritarian rule to a civilian rule, and do they have a greater significance than the civil society? The main conclusion in this study is that civil society does not have any connotation for a regime change from authoritarian rule to a civilian rule in West Africa. The international influence is rather the most beneficial factor for such democratic development.

O objetivo deste estudo é apresentar uma reconstrução da fonologia e do léxico do protocrioulo do Golfo da Guiné (PGG). O cenário de surgimento do PGG remonta ao período de colonização portuguesa na ilha de São Tomé, no fim do século XV e no começo do XVI, quando o contato entre populações africanas transplantadas à ilha e colonizadores lusos -- provocado pelo povoamento da região -- resultou na formação de uma língua crioula de base lexical portuguesa, o PGG. Após a formação do protocrioulo, deu-se início à separação geográfica de seus falantes que, outrora alojados em São Tomé, por um lado, são transplantados da ilha, e, por outro, fogem dos engenhos, formando quilombos. Assim, na ilha do Princípe, com a leva de transplantados recém-chegados, o PGG se ramifica em lung\'ie, de modo semelhante, na ilha de Ano Bom, o PGG se desenvolve, transformando-se em fa d\'ambô. Em São Tomé, por sua vez, os falantes de protocrioulo se dividem entre aqueles que ficaram nos núcleos de colonização, onde surge o santome, ao passo que a comunidade quilombola se torna o cenário da especiação do PGG no angolar (FERRAZ, 1974, 1979; SEIBERT, 2004; HAGEMEIJER, 2009). Seguindo os princípios do método histórico-comparativo da Linguística Histórica (THOMASON & KAUFMAN, 1988; KAUFMAN, 1990; HOCK, 1991; FOX, 1995; CROWLEY, 1997[1992]; CAMPBELL, 2004[1998]), foi elaborado um corpus a partir de um conjunto de itens pertencentes ao léxico comum do santome, lung\'ie, fa d\'ambô e angolar, as línguas-filhas do PGG. Contudo, devido a lacunas nas descrições dessas línguas, foi necessário investigar seus sistemas fonológicos de tal modo que este trabalho, devido à sua abrangência e escopo, constitui também uma contribuição ao estudo de suas fonologias. À vista disso, a reconstrução fonológica e lexical do protocrioulo tem como base itens de suas línguas-filhas contemporâneas. Por conseguinte, o estudo se baseia nas fonologias das línguas-filhas e na análise de 536 conjuntos de cognatos, obtidos da literatura e da coleta e reunião de cerca de 2000 itens lexicais. Adicionalmente, apresentamos uma descrição e análise dos processos fonológicos observados no cotejo dos conjuntos de cognatos, tendo em vista que o esquadrinhamento de tais processos pode lançar luzes sobre as características estruturais da fonologia do protocrioulo a partir dos reflexos nas línguas-filhas. Assim, o sistema consonantal do PGG é composto por dezoito consoantes (*p, *b, *t, *d, *k, *g, *f, *v, *s, *z, *m, *n, *ɲ, *r, *l, *ʎ, *w, *j) e o sistema vocálico, por seu turno, constituído por sete vogais orais (*i, *e, *ɛ, a, *ɔ, *o, *u). O sistema acentual do PGG era prevísivel e sensível ao peso silábico. Portanto, o acento se fixava na penúltima sílaba em palavras nominais (ex.: *\'blasu \'braço\'), todavia, deslocava-se para a última quando a sílaba era pesada (ex.: *bɔ\'tɔN \'botão\'). Verbos apresentavam acento na sílaba final (ex.: *be\'be \'beber\'). Com efeito, os processos fonológicos descritos nas línguas-filhas oferecem evidências para a reconstrução lexical das protoformas. Dessa maneira, a reconstrução do PGG demonstra que a configuração atual das línguas-filhas provém da interação entre o quadro linguístico inicial do protocrioulo em conjunto com uma série de fenômenos fonológicos que atuaram no cenário de especiação. / Abstract: The aim of this study is to present a phonological and lexical reconstruction of the Proto-Creole of Gulf of Guinea (PGG). The emergence scenario of the PGG goes back to the Portuguese colonization period on the island of São Tomé at the end of the fifteenth century and at the beginning of the sixteenth century, when contact between African populations brought to that island as slaves and the Portuguese settlers resulted in the formation of a Portuguese-based Creole. After the formation of the Proto-Creole, the geographical separation of its speakers began: some settlers and their slaves were taken away from São Tomé to the islands of Príncipe and Ano Bom. Thus, within a new environment and with other speakers, the PGG branched into Lung\'ie on the island of Príncipe. Similarly, the PGG developed on the island of Ano Bom, becoming Fa d\'ambô. In São Tomé, in turn, Proto-Creole speakers are divided between those who remained in colonization centers, where Santome arose, and those who formed maroon communities, which became setting for the speciation of PGG into Angolar (FERRAZ, 1974, 1979; SEIBERT, 2004; HAGEMEIJER, 2009). Following the principles of the comparative method of Historical Linguistics (THOMASON & KAUFMAN, 1988; KAUFMAN, 1990, HOCK, 1991, FOX, 1995; CROWLEY, 1997 [1992], CAMPBELL, 2004 [1998]), a corpus was selected from a set of items belonging to the common lexicon of Santome, Lung\'ie, Fa d\'ambô and Angolar, languages derived from the PGG. However, due to gaps in the descriptions of these languages, it was necessary to investigate their phonological systems. Thus, because of its range and scope, this study also offers a contribution to the study of their phonology. Therefore, this study is based on the phonology of the derived languages and on the analysis of 536 sets of cognates. In addition, we present a description and an analysis of the phonological processes observed in the comparison of the sets of cognates. The study of such processes is vital as they shed light on the structural characteristics of the Proto-Creole phonology and also in the modifications on its daughter languages. The PGG consonant system consists of eighteen consonants (*p, *b, *t, *d, *k, *g, *f, *v, *s, *z, *m, *n, *ɲ, *r, *l, *ʎ, *w, *j) . The vocalic system consists of seven vowels (*i, *e, *ɛ, a, *ɔ, *o, *u). The PGG accentual system was predictable, in general, and related to syllabic weight. Therefore, the stress was on the penultimate syllable in nominal words (e.g.: *\'blasu \'arm\'), but moved to the last syllable when it was heavy (e.g.: *bɔ\'tɔN \'button\'). Verbs were stressed on the final syllable (e.g.: *be\'be \'drink\'). Indeed, the phonological processes described for the derived languages provide evidence for the lexical reconstruction of proto-forms. Thus, the reconstruction of PGG shows that the current configuration of derived languages comes from the interaction between the early Proto-Creole linguistic frame and a series of phonological phenomena that acted in the speciation scenario.

Introdução: a tuberculose é uma doença milenar, constituindo um problema de saúde pública, desde sua descoberta até hoje em dia. Recentemente, com o surgimento da HIV/AIDS, a doença ganhou outros contornos e dimensões, nos países desenvolvidos e, sobretudo, nos países em desenvolvimento. Objetivo: análise das ações da Luta Contra Tuberculose na República da Guiné-Bissau e do fluxo do sistema de notificação e de informação de dados, dentro do Sistema Nacional de Saúde. Metodologia: trata-se de um estudo exploratório descritivo que consiste no diagnóstico da situação de tuberculose no país, no período de 2000 a 2005, mediante levantamento das informações secundárias dos principais indicadores epidemiológicos e operacionais mais utilizados no país. Foram feitos cálculos de coeficientes e taxas, assim como a padronização pelo método direto de coeficientes de incidência de casos bacilíferos, para comparação. Resultados: no período de estudo, foram registrados 10.623 casos de tuberculose. O menor coeficiente de incidência de tuberculose foi de 116,4/100.000 habitantes, no ano de 2003, e o mais alto foi de 131,3/100.000 habitantes, em 2005. O maior coeficiente de mortalidade registrado foi de 16,8/100.000 habitantes, em 2005. A maior taxa de letalidade foi de 11,8%, em 2005, e a mais baixa, de 5,1%, em 2003. Conclusão: é de notar que a busca ativa de sintomáticos respiratórios ainda é baixa, assim como a cobertura da estratégia DOTS, por possíveis problemas técnicos operacionais. Há necessidade da melhoria do diagnóstico no país, sobretudo da forma clínica extrapulmonar, e de um sistema de notificação e informação eficiente em todos os níveis. / Introduction: tuberculosis is a millenarian disease, constituting a public health problem since its discovery until nowadays. Recently, with the advent of HIV/AIDS, tuberculosis has developed into other shapes and dimensions, in developed countries and, above all, in developing countries. Objective: to analyze the actions of the Fight against Tuberculosis in the Republic of Guinea-Bissau, the flow of the notification and data information system, from the National Health System. Methodology: this is an exploratory descriptive study that consists on the diagnosis of the situation of tuberculosis in the country, in the period between 2000 and 2005, by means of survey of secondary information from the main epidemiological and operational indicators used in the country. Calculations of coefficients, rates, were made as well as the standardization by the direct method of coefficients of incidence of infectious (smear-positive) cases for comparison. Results: in the period of study, 10.623 cases of tuberculosis were registered. The lowest coefficient of tuberculosis incidence was of 116,4/100,000 inhabitants in the year of 2003, and highest one was of 131,3/100,000 inhabitants in 2005. The highest coefficient of mortality registered was of 16,8/100,000 inhabitants, in 2005. The highest lethality rate was of 11,8% in 2005, and the lowest was of 5,1% in 2003. Conclusion: it is possible to notice that the active search for respiratory symptomatic is still low, as well as the covering of DOTS strategy, because of possible technical operational problems. The improvement of diagnosis in the country is necessary, specially the extra pulmonary clinical form, and also a system of notification and efficient information in all levels.

The present study analyzes a selection of topics in the grammar of Nalca (Mek language; Papua), with a focus on verbs and nominals. No published grammar or dictionary is available for Nalca, but a translation of the New Testament was used as a parallel text. The results showed that Nalca is split-ergative, strongly suffixing and agglutinating, with subject-object-verb (SOV) as the dominant word order. Verbs consist of a stem and a series of suffixes expressing tense/aspect/mood, negation, number and person. The case alignment is ergative-absolutive for nouns, for which syntactic function is indicated by a series of postpositions. These postpositions agree with nouns in gender. Ergativity was not observed for pronouns; while the results were inconclusive, they appeared to show a nominative-accusative case alignment. The numeral system is an extended body-part system with the base 27. Many of the features found in Nalca are comparable with other Mek languages, with the gender system and split-ergativity being two major exceptions. Finally, the use of the New Testament as a parallel text was a success, with a basic description of the grammar of Nalca having been made, although further investigation is needed. / Denna studie analyserar ett urval av områden i nalcas (mekspråk; Papua) grammatik, med fokus på verb och nominaler. Det finns ingen publicerad grammatik eller ordlista tillgänglig för nalca, men en översättning av Nya Testamentet användes som parallelltext. Resutltaten visade att nalca är split-ergativt, starkt suffigerande och agglutinerande, med subjekt-objekt-verb (SOV) som dominerande ordföljd. Verb består av en stam och en serie suffix som uttrycker tempus/aspekt/modus, negation, numerus och person. Argumentstrukturen är ergativ-absolutiv för substantiv, för vilka syntaktisk funktion indikeras av en serie postpositioner. Dessa postpositioner kongruerar med substantiven efter genus. Ergativitet observerades inte för pronomen; trots att resultaten inte var slutgiltiga, tycktes dessa istället uppvisa ett nominativ-ackusativt system. Det numeriska systemet är ett utökat kroppsdelssystem med basen 27. Många av karaktärsdragen i nalca hade motsvarigheter i de andra mekspråken, med genussystemet och split-ergativiteten som de största undantagen. Användandet av Nya Testamentet som parallelltext visade sig vara lyckat, eftersom en grundläggande beskrivning av nalcas grammatik åstadkoms, även om ytterligare forskning krävs.

Doctorat en philosophie et lettres / info:eu-repo/semantics/nonPublished

This thesis describes certain areas in the grammar of the little-known Kuot language, spoken by some 1,500 people in New Ireland Province in Papua New Guinea. Kuot is an isolate, and is the only non-Austronesian (Papuan) language of that province. The analyses presented here are based on original data from 18 months of linguistic fieldwork. The first chapter provides an overview of Kuot grammar, and gives details of earlier mentions of the language, and of data collection and the fieldwork situation. The second chapter presents information about the prehistory and history of the area, the social system, kinship system and culture of Kuot speakers, as well as dialectal variation and prognosis of survival of the language. Chapter three treats Kuot phonology, with particular emphasis on the factors that govern allophonic variation, and on the expression of word stress and the functions of intonation. Word classes and the criteria used to define them are presented in Chapter four, which also contains a discussion of types of morphemes in Kuot. The last chapter describes in some detail the class of nouns in Kuot, their declensions, non-singular formation, and the properties of grammatical gender. Appendices give the full set of person-marking forms in Kuot, a transcription of a recorded text with interlinear glossing and translation, the Swadesh 100-word list for Kuot, and diagrams of kin relations and terminology / <p>För att köpa boken skicka en beställning till exp@ling.su.se/ To order the book send an e-mail to exp@ling.su.se</p>

The oil and natural gas industry worldwide has become one of the most important commodities due to its value in use and dependency in our modern lifestyle. Countries with rich oil and natural gas reserves has shown to exploit these resources to the country's economic benefit. South Africa has in the past not been part of the big oil and natural gas producing countries of the world. But recent discoveries of possible shale gas reserves in the Karoo Basin attracted interest by foreign oil and gas companies with the potential that South Africa has as an oil and natural gas producing country. The purpose of this study is to compare the South African income tax law and regulations with that of the Republic of Equatorial Guinea, which arguable can be seen as one of the world's big oil and natural gas producing countries. The study firstly develops an understanding of each of the two countries' oil and natural gas industries and thereafter compares the two countries income tax laws, the income tax system and collection method of the income tax revenues. The study then concludes on the status of the South African income tax regime in comparison to the Republic of Equatorial Guinea's income tax regime. The introduction of the Tenth Schedule to the South African Income Tax Act (58/1962) has brought the income tax laws in South Africa in line with international practice. Consideration should be given to broadening the income tax revenue collection methods in order to broaden the tax base for South Africa. AFRIKAANS : Die olie en natuurlike gas industrie wêreldwyd het een van die mees belangrike kommoditeite geword as gevolg van die waarde en afhanklikheid wat dit het vir ons moderne leefstyl. Lande met ryk olie en natuurlike gas reserwes het bewys dat die gebruik daarvan tot voordeel van 'n land se ekonomiese groei kan lei. Suid-Afrika het in die verlede nie as een van die wêreld se reuse in olie en natuurlike gas produksie getel nie. Maar met die onlangse ontdekking van moontlike skalie gas reserwes in die Karoo Kom het belangstelling van buitelandse olie en gas maatskappye gelok in die potensiaal wat Suid-Afrika het om 'n olie en natuurlike gas produserende land te wees. Die doel van die studie is om 'n vergelyking te tref tussen Suid-Afrika se inkomste belasting wette en regulasies met die van die Republiek van Equatoriaal Guinea, wat gesien kan word as een van die reuse van die wêreld as dit kom by olie en natuurlike gas produserende lande. Die studie skets eerstens 'n agtergrond van die twee lande se olie en natuurlike gas industrieë en daarna vergelyk die studie die twee lande se inkomste belasting wette, die inkomste belasting stelsels en invorderings metodes van die inkomste belasting. Die studie kom dan tot 'n gevolgtrekking oor die status van die Suid-Afrikaanse inkomste belasting omgewing teenoor die Republiek van Equatoriaal Guinea se inkomste belasting omgewing. Die bekendstelling van die Tiende Skedule tot die Inkomste Belasting Wet (58/1962) het die Suid-Afrikaanse inkomste belasting wet in lyn gebring met internasionale inkomste belasinvorderings metodes van die inkomste belasting te verbreed om sodoende die belastingbasis te vergroot.ting wette. Oorweging moet geskenk word aan die invorderings metodes van die inkomste belasting te verbreed om sodoende die belastingbasis te vergroot. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

In Guinea-Bissau stehen sich zwei unterschiedliche Bodenrechtssysteme gegenüber: das auf gemeinschaftliche Nutzung ausgerichtete, lokal verankerte "traditionelle" Bodenrecht (Gewohnheitsrecht) und das an Privateigentum orientierte "moderne" staatliche Bodenrecht. Privatbesitz an Grund und Boden war bis in jüngste Zeit kaum ein Konfliktfaktor. Das änderte sich aber recht bald nach der Unabhängigkeit, nachdem die Regierung auf internationalen Druck hin in den 1980er Jahren die Wirtschaft liberalisierte und Tausende von Hektar Land binnen kurzer Zeit in Privateigentum übergingen. Die Dissertation analysiert Vorgeschichte, Verlauf und Bedeutung der Bodenkommerzialisierung für die kleinbäuerliche Ökonomie und rurale Gesellschaft in Guinea-Bissau. Lokale Landrechtsvorstellungen und Landnutzungssysteme sowie die Agrarproduktion in den Untersuchungsregionen Biombo und Gabú werden dargestellt. Die in zwei längeren Forschungsaufenthalten 1997 / 1998 in Guinea-Bissau erhobenen Daten (hauptsächlich Interviews mit ländlicher Bevölkerung, teilnehmende Beobachtung) bestätigen, dass Kleinbauern das Rückgrat afrikanischer Gesellschaften bilden und sie durchaus flexibel und fähig zu Innovationen in bezug auf die Landnutzung und Lösung von Bodenkonflikten sind. In Guinea-Bissau hat die Bodenprivatisierung zu einem Cajuboom geführt. Heute ist das kleine Land weltweit fünfter Cajunussexporteur, doch extrem abhängig von dieser Monokultur. Die negativen Folgen der Bodenkommerzialisierung für die kleinbäuerliche Landwirtschaft und ihre Sozialstruktur überwiegen. Die komplizierte Landbetitelung und die Verteidigungsstrategien der Kleinbauern gegen die neuen Grundbesitzer, die Ponteiros, werden genauer untersucht. Schliesslich analysiert der Verfasser die im Zuge massiver Bodenprivatisierung entstandenen Landkonflikte und präsentiert einige Vorschläge für alternative Landbetitelungssysteme, die sowohl das „traditionelle“ wie auch das „moderne“ Bodenrecht berücksichtigen. / Two different legal systems of land rights face each other in Guinea-Bissau: a) the locally based “traditional” land rights (customary law) which are orientated on common land use and b) the private property-oriented “modern” state land laws. Private ownership of land until recently was hardly a conflict factor. However, that changed soon after independence, when the government liberalized the economy due to international pressure and thousands of hectares of land passed over to private ownership within a short time frame. This thesis analyzes the historical background, the process and the importance of individual land tenure (private ownership) for the rural economy and society in Guinea-Bissau. The author presents local land tenure conceptions’, land use systems and the agricultural production in two regions, Biombo and Gabú. The data (mainly interviews with rural population, participant observation) of two extended research stays 1997 / 1998 confirm that small farmers are the backbone of African societies and that they are quite flexible and able to innovation with respect to land use and the resolution of land conflicts. The individualization of land tenure has led to a boom in cashew tree cultivation. Today Guinea-Bissau is the world’s fifth largest exporter of cashew nuts, but also extremely dependent on this monoculture. The negative consequences of private land tenure on the smallholder agriculture and social rural structures prevail, because often land is acquired for speculative interests, bank security etc. The complicated titling of individual land property and the defence strategies of small farmers against the new landowners, the Ponteiros, are discussed in depth. Finally the land conflicts that result from the massive land privatisation are analyzed and the author elaborates possible alternative arrangements to the current titling of land properties, considering both the “traditional” and the “modern” land tenure system alike.