This study addresses the question of whether the relation between investor-level taxes and a firm's capital structure decisions varies predictably with financial constraints. Using the setting of the 2003 reduction in individual tax rates for ordinary income, dividends, and capital gains, this study documents that constrained firms decrease their debt use in response to the 2003 tax cuts, while unconstrained firms increase their debt use over the same period. I find these effects are only evident among firms with relatively high individual ownership, which is the group of firms that theory suggests will react to the tax cuts. This paper contributes to the literature on how investor-level taxes influence firms' financing decisions as well as the literature pertaining to the 2003 Tax Act.

Ownership is an innate perception of individuals which could manifest in their possessive behaviours. Owners of property are inclined to extend a sense of self to their possessions, demand a right to control them and use them as a tool with which to interact or negotiate with other people. Clarifying ownership of knowledge is difficult in terms of whether the knowledge in question should belong to an individual following privacy rights or it should belong to an organisation following intellectual property rights (IPR). Furthermore, conflicts occur between developed countries which have a stronger culture for the IPR than developing countries do. Studying knowledge ownership helps to understand these differing viewpoints. Previous works found that knowledge ownership influences the intentions to share knowledge. Nevertheless, little research has been done to explore the knowledge ownership concept particularly in a cross-cultural context. This thesis suggests that cross-cultural research is an appropriate approach to conduct a study on knowledge ownership because ownership perceptions vary from cultures to cultures. The work of Ekweozor (2008) is extended in this study to include a comparative study between the UK and Thailand to validate previous findings. Furthermore, knowledge ownership concept, its influencing factors and its relationship with knowledge sharing intentions are examined. Secondary data in the UK context were adopted from Ekweozor (2008)'s work. The Thai version questionnaires translated from her English version were distributed to collect data in the Thai context. The results show that knowledge sharing intentions vary according to types of ownership perception which include individual, organisational and collaborative ownership. Employees who perceive organisational ownership tend to have more intention to share knowledge than the others. In contrast, employees who perceive individual ownership tend to have less intention to share knowledge than the others. In addition, the results reveal that contextual factors including nationality and sector, and conditional factors including types of knowledge, the work environment and personal characteristics, influence what individuals believe about knowledge ownership. Moreover, apart from the mediating role, it is found that knowledge ownership also has a moderating role between the work environment and knowledge sharing intentions. It should be noted that the study was conducted only in the UK and Thailand thus it may not be able to generalise to other countries. Despite this limitation, this study emphasises that knowledge ownership perception is a crucial factor that influences knowledge sharing intentions in organisations. In addition, knowledge ownership could mediate and moderate the relationship between the work environment and knowledge sharing intentions. It is also recommended that contextual factors should be considered when conducting a study on knowledge ownership perceptions because each context differs in many respects such as cultures, regulations and the work environment. Therefore, in order to strengthen and validate research findings in this area, cross-cultural research is an important strategy. Overall, this study theoretically and practically contributes to and advances knowledge of knowledge ownership by providing empirical evidences and implications for researchers and practitioners in a cross-cultural context.

The study has been prompted by the gap that exists regarding gender and land in Zimbabwean fiction. The study therefore seeks to interrogate the gender and land ownership discourse in Shona fiction in relation to the current conflict of access to land by race, class and gender. The study therefore examines the following fictional works; Feso (1956), Dzasukwa-Mwana-Asina-Hembe (1967), Pafunge (1972), Kuridza Ngoma Nedemo (1985), Vavariro (1990) and Sekai Minda Tave Nayo (2005). Of significance is the fact that the selected fictional works traverse the different historical periods that Zimbabwe as a nation has evolved through. Apart from analysing the selected fictional works, the study also collected data through open-ended interviews and questionnaires to triangulate findings from the fictional works. The selected fictional writers present the different experiences of black Zimbabweans through land loss and the strategies taken by the indigenous people in trying to regain their lost heritage, the land. The exegesis of the selected fictional works is guided by Afro-centred perspectives of Africana Womanism and Afrocentricity. Findings from most of the selected fictional works reveals the selective exclusion of blacks, both male and female, from accessing land and other vital resources from the colonial right up to post-independence periods in Zimbabwe. The study observes that Shona traditional culture accorded both genders the requisite space in terms of land ownership in the pre-colonial period. The study also establishes that colonialism through its numerous legislations stripped black men and women of the fertile land which they formerly collectively owned. The study also establishes that disillusioned black men and women worked extremely hard to regain their lost land as reflected in the unsanctioned land grabs as well as the government sanctioned Fast Track Land Reform Programme. Recommendations for future research include the expansion of such research to include works of fiction in other languages as well as different genres. Future land policies stand to benefit from the inclusion of women in decision making since women the world over have been confirmed as workers of the land. This is likely to deal with the gender divide regarding land ownership patterns both within and outside Zimbabwe. / African Languages / D. Litt. et Phil. (African Languages)