During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Thesis (MA)-- Stellenbosch University, 2013. / ENGLISH ABSTRACT: This study applies a modified bureaucratic policy process model to analyse contemporary South African – Japanese relations, particularly in regards to a proposed Economic Partnership Agreement, and the experiences of Japanese agencies within South Africa. South Africa and Japan are major trade partners, and the Japanese government has a significant presence in the African aid scene via the Tokyo International Conference on African Development (TICAD), and through the works of the Japan International Cooperation Agency (JICA). South African – Japanese relations have been documented in a modest but respectable fashion by a range of researchers, including Alden, Skidmore and Osada. The bureaucratic policy process model has been used in an array of studies on international relations and decision making, notably by Graham Allison. However, it has not been previously applied to South African – Japanese relations. As a result, there is a dearth of information on how bureaucratic dynamics affect Japanese – South African relations. In response to this, a modified bureaucratic policy process model is used to analyse contemporary South African – Japanese governmental relations. A literature review of primary and secondary sources is undertaken, consisting of a historical review of South African – Japanese relations. Following this, a brief overview of contemporary literature on South African – Japanese relations is performed. This includes both secondary sources and primary sources relating to government bureaucracies current priorities and strategies. Material on TICAD is included in this section. Interviews with government officials from both the Japanese and South African governments are carried out using a modified snowball sampling system. The interviews provide insights into the different bureaucratic organization’s priorities and programmes, as well as their relationships with other organizations. From this data, two emergent themes are addressed: the failure of a contemplated Free Trade Agreement / Economic Partnership Agreement and the way in which Japanese agencies, particularly JICA, operate within the South Africa context. It is found that the FTA failed due to welfare concerns from the South African Department of Trade and Industry, as well as greater complications relating to trade agreements in general. These greater complications stem from the involvement of regional bodies such as the South African Customs Union. Japanese agencies are found to be constrained within South Africa by a lack of resources as well as by the independent and somewhat sceptical attitude of South African government agencies towards Japanese aid efforts. It is proposed that the relevance of extra national bureaucracies to the decision making process surrounding the FTA has implications for deploying the bureaucratic policy process model, which has generally only considered national bureaucracies in discussing how decisions are made. It is further suggested that South African trade deals are complicated by the country’s location within the South African Customs Union and the South African Development Community, and the consequent need to consult and negotiate with third parties who are likely to be impacted by such deals. Finally, it is suggested that because both South Africa and Japan face significant, but different economic challenges, they should prioritise improving their economic relations. / AFRIKAANSE OPSOMMING: Hierdie studie het ’n aangepaste burokratiese beleidsprosesmodel gebruik om die hedendaagse betrekkinge tussen Suid-Afrika en Japan te ontleed, veral wat betref ’n voorgestelde ekonomiese vennootskapsooreenkoms tussen die twee lande en die ervarings van Japannese agentskappe in Suid-Afrika. Suid-Afrika en Japan is groot handelsvennote, en die Japannese regering handhaaf ’n beduidende teenwoordigheid op die Afrika-hulptoneel deur middel van die Tokiose Internasionale Konferensie oor Afrika-ontwikkeling (TICAD) en die werk van die Japannese Internasionale Samewerkingsagentskap (JICA). Verskeie navorsers, waaronder Alden, Skidmore en Osada, het die betrekkinge tussen Suid-Afrika en Japan al op beskeie dog aansienlike wyse beskryf. Die burokratiese beleidsprosesmodel is al in ’n rits studies oor internasionale betrekkinge en besluitneming gebruik, in die besonder deur Graham Allison. Tog is dit nog nooit voorheen op betrekkinge tussen Suid-Afrika en Japan toegepas nie. Dus bestaan daar weinig inligting oor hoe burokratiese dinamiek die betrekkinge tussen hierdie twee lande raak. In antwoord hierop is ’n aangepaste burokratiese beleidsprosesmodel dus gebruik om die hedendaagse staatsbetrekkinge tussen Suid-Afrika en Japan te ontleed. Eerstens is ’n literatuuroorsig van primêre en sekondêre bronne onderneem wat uit ’n historiese oorsig van betrekkinge tussen Suid-Afrika en Japan bestaan het. Daarná is ’n oorsig van kontemporêre literatuur oor die verhoudinge tussen die twee lande onderneem. Dít het sowel sekondêre as primêre bronne met betrekking tot die huidige prioriteite en strategieë van staatsburokrasieë ingesluit. Hierdie afdeling sluit ook materiaal oor TICAD in. Onderhoude met staatsamptenare van die Japannese sowel as die Suid-Afrikaanse regerings is met behulp van ’n aangepaste stelsel van sneeubalsteekproefneming gevoer. Die onderhoude bied insig in die verskillende burokratiese organisasies se prioriteite en programme, sowel as hul verhoudings met ander organisasies. Twee temas wat uit hierdie data na vore gekom het, is vervolgens bespreek: die mislukking van ’n beoogde vryehandel-/ekonomiese vennootskapsooreenkoms, en die funksionering van Japannese agentskappe, veral JICA, in die Suid-Afrikaanse konteks. Daar word bevind dat die vryehandelsooreenkoms misluk het weens welsynsbesware van die Suid-Afrikaanse Departement van Handel en Nywerheid, sowel as groter komplikasies met betrekking tot handelsooreenkomste in die algemeen. Hierdie groter komplikasies hou verband met die betrokkenheid van streeksliggame soos die Suider-Afrikaanse Doeane-unie. Voorts blyk Japannese agentskappe in Suid-Afrika aan bande gelê te word deur ’n gebrek aan hulpbronne, sowel as Suid-Afrikaanse staatsagentskappe se onafhanklike en effens skeptiese houding jeens Japannese hulppogings. Die studie doen aan die hand dat die relevansie van bykomende nasionale burokrasieë in die besluitnemingsproses oor die vryehandelsooreenkoms bepaalde implikasies inhou vir die gebruik van die burokratiese beleidsprosesmodel, wat meestal slegs rekening hou met enkele nasionale burokrasieë se rol in besluitneming. Voorts blyk dit dat Suid-Afrikaanse handelstransaksies bemoeilik word deur die land se lidmaatskap van die Suider-Afrikaanse Doeane-unie en die Suider-Afrikaanse Ontwikkelingsgemeenskap, en die gevolglike behoefte om oorleg te pleeg met derde partye wat waarskynlik deur sulke transaksies geraak sal word. Laastens word aangevoer dat aangesien Suid-Afrika en Japan met beduidende dog verskillende ekonomiese uitdagings te kampe het, die verbetering van ekonomiese betrekkinge tussen die twee lande nou voorrang behoort te geniet.

The Transnational Career Service Conference took place at Technische Universität Chemnitz, Germany, 20 – 22 March 2014. About 60 Career Service professionals from nine European countries got together to pursue one goal: to strengthen the bonds between Career Services from all over Europe in order to provide students with even more opportunities for a successful career entry. Published in these conference proceedings are project reports as well as workshop summaries in order to provide a larger audience with the most interesting input and promising ideas from a large number of European Career Service experts. / Vom 20. - 22. März 2014 fand die Transnational Career Service Conference an der Technische Universität Chemnitz statt. Rund 60 Hochschulvertreter aus neun europäischen Ländern kamen mit dem Ziel zusammen, das Netzwerk der Career Services in Europa zu stärken und Studierenden künftig noch mehr Möglichkeiten für den erfolgreichen Berufseinstieg zu bieten. In Vortragssessions und Workshops wurden Erfahrungen ausgetauscht und Ideen für gemeinsame Projekte auf transnationaler Ebene gesammelt, die in diesem Tagungsband publiziert werden.

The Transnational Career Service Conference took place at Technische Universität Chemnitz, Germany, 20 – 22 March 2014. About 60 Career Service professionals from nine European countries got together to pursue one goal: to strengthen the bonds between Career Services from all over Europe in order to provide students with even more opportunities for a successful career entry. Published in these conference proceedings are project reports as well as workshop summaries in order to provide a larger audience with the most interesting input and promising ideas from a large number of European Career Service experts. / Vom 20. - 22. März 2014 fand die Transnational Career Service Conference an der Technische Universität Chemnitz statt. Rund 60 Hochschulvertreter aus neun europäischen Ländern kamen mit dem Ziel zusammen, das Netzwerk der Career Services in Europa zu stärken und Studierenden künftig noch mehr Möglichkeiten für den erfolgreichen Berufseinstieg zu bieten. In Vortragssessions und Workshops wurden Erfahrungen ausgetauscht und Ideen für gemeinsame Projekte auf transnationaler Ebene gesammelt, die in diesem Tagungsband publiziert werden.

Depuis plus de deux décennies, un nombre d’Etats africains dits du champ de la Conférence Internationale sur la Région des Grands Lacs sont enlisés dans des conflits armés à la fois intra-étatiques et internationalisés. Du génocide rwandais aux guerres civiles au Congo-Brazzaville, en Angola, en Ouganda, au Burundi, ou encore aux violences politiques armées incessantes en Centrafrique, en passant par la Grande Guerre Africaine en RDC, nombreux et importants sont les mécanismes de résolution de conflits qui ont été expérimentés, de nature aussi bien bilatérale, communautaire, régionale, qu’onusienne. Malheureusement, les concepts de sortie de crise et de reconstruction post-conflit demeurent de vains mots, eu égard aux résurgences et aux prolongements des conflits dans cette Région. Ainsi, en mobilisant l’approche néo-élitiste s’inscrivant dans un dépassement de la réalité empirique, après avoir passé en revue toutes les grandes théories philosophico-politico-sociologiques des élites, défendues par les auteurs classiques comme Wilfredo Pareto, Gaetano Mosca etc., d’un côté, et en recourant à la théorie de Johan Galtung de paix négative versus paix positive, d’autre part, cette étude se propose de mettre en évidence le rôle des élites dirigeantes dans la dynamique de pacification de la Région. Et après avoir défini et déterminé celles-ci, le travail démontre la difficulté de résoudre les conflits due à l’hétérogénéité sociologique caractérisant la Région. Puis, il souligne les mécanismes de l’entretien d’une paix négative par les élites dirigeantes, en interaction avec les autres protagonistes. / For more than two decades, a number of African States within the scope of the International Conference on the Great Lakes Region have sunk into both armed intrastate and domestic conflicts. From the Rwandan genocide to civil wars in Congo-Brazzaville, Angola, Uganda, and Burundi, or the constantly armed political violence in the Central African Republic (CAR), through the Great African War in the Democratic Republic of Congo (DRC), numerous and important mechanisms for conflict resolution have been experienced, bilateral, communitarian, regional, as well as Onusian. Unfortunately, the concepts relative to the end of crisis and post-conflict reconstruction still remain empty words, given the revivals and extensions of conflicts in that Region. Thus, by mobilizing the neo-elitist approach which goes the empirical reality, after reviewing all the major elitist philosophical, political and sociological theories defended by the classical authors such as Wilfredo Pareto, Gaetano Mosca, etc. On one hand, and by resorting to Johan Galtung’s theory on negative peace versus positive peace, on the other, this dissertation aims at highlighting the role played by governing Elites in the peace process within the Region. After defining these elites, this monography shows the difficulties of solving conflicts due to the regional sociodemographic heterogeneity. Then, it emphasizes mechanisms for keeping negative peace by the governing Elites, in interaction with other protagonists.

<p>This ethnographic project delves into the spheres of life of three autistic adults and their families. This thesis analyzes their experiences, current routines, and personal and family narratives about what it means to be an autistic adult across different identities and geographies. This thesis also identifies forms of knowledge that arise in these life experiences and shape strategies, decisions, or attitudes taken to navigate through life or overcome possible difficulties in their present and futures. This research takes place in Colombia, a diverse country and engages with anthropology of the everyday, sensory anthropology and disability studies.</p>