[pt] Este trabalho estuda o texto de Jó 14,13 17, considerando sua data de redação, de forma a permitir a compreensão do contexto e consequente significado teológico. Com a datação do texto, as fontes históricas, bíblicas e não bíblicas permitem concluir o contexto histórico, econômico, social e religioso da época, e suas implicações na vida do povo de Israel. Comenta-se o significado dos termos e expressões usados no texto poético. Estabelece-se, então, o que motivou o autor a desejar ser escondido no sheol, por tempo determinado, até YHWH desistir de sua ira e voltar a se recordar dele. Analisa-se, também, como a doutrina da retribuição influenciou o conflito que surgiu no meio da comunidade e como ele foi enfrentado. A poesia de Jó 14,13 17 é parte do esforço desenvolvido para solução dos conflitos sociais causados pela miséria e sofrimento do povo. Enquadra-se no contexto do trabalho pastoral que conclamou a classe social alta a uma atitude de solidariedade, como resposta à convocação de YHWH ao homem. / [en] The present paper studies the text of Job 14 two point 13 17, taking into account the time and the context in which it was written in order to allow the understanding of its theological significance. Given the information on the text dating, historical, biblical and non-biblical sources establish the historical, economic, social and religious context of that time, and its implication on the lives of the People of Israel. The meaning of terms and expressions are analyzed in the poetic text. This study establishes what prompted the author’s wish to be hidden in Sheol for a given time, awaiting for the divine wrath to end, of provided that YHWH could still remember him. This paper also analyses how the doctrine of retribution influenced the conflict that arose in middle of the community and how it was faced. The poetry of Job 14 two point 13 17 is part of the effort to solve social conflicts caused by the misery and suffering of the people. This text falls within the context of the pastoral work developed, which urged the upper class to show an attitude of solidarity as a response to the summons of YHWH to man.

Magistro darbo objektas - Lietuvos Respublikos norminiuose mokesčių teisės aktuose įtvirtintos prieš mokesčių vengimą nukreiptos normos: jų doktrininis aiškinimas bei analizė, jų taikymas mokestinius ginčus nagrinėjančių institucijų praktikoje. Pagrindinis dėmesys skiriamas turinio viršenybės prieš formą principui, kaip bendrajai prieš mokesčių vengimą nukreiptai normai ir specialiosioms antivengiminėms priemonėms – pajamų arba išmokų apibūdinimo iš naujo (plonos kapitalizacijos – angl. thin capitalization) taisyklėms, kontroliuojamųjų užsienio vienetų apmokestinimo taisyklėms, sandorių kainodaros (angl. transfer pricing) taisyklėms, ūkinių operacijų, atliekamų su tikslinėse teritorijose registruotais asmenimis, apmokestinimas. Darbo tikslai - išanalizuoti antivengiminių priemonių teisinį reglamentavimą bei atskleisti jo praktinio taikymo problemas. Darbo uždaviniai: atskleisti turinio viršenybės prieš formą principo įtvirtinimo įstatyme istorinę raidą; išanalizuoti jį įtvirtinančias teisės normas, atskleisti mokesčių vengimo kaip teisės pažeidimo sudėties analizę, o taip pat pateikti turinio viršenybės prieš formą principo taikymo tvarką mokesčių administratoriui apskaičiuojant mokėtinus mokesčius; išnagrinėti Lietuvos Respublikos mokesčių teisės aktuose įtvirtintas specialiąsias antivengimines normas, identifikuoti jas, suformuluoti ir išanalizuoti atskirų priemonių, nukreiptų prieš mokesčių vengimą, sampratą, pasitelkiant teisinį reglamentavimą, atskleisti jų turinį... [toliau žr. visą tekstą] / The object of the master thesis – norms, which are embeded in Lithuanian Republic tax laws and which are against tax avoidance: their doctrinal explanation and analysis, their practical appliance in a light of institutions, which solve taxing disputes. Main consideration is paid to substance over form principle, which is a general anti-avoidance rule and to specific anti-avoidance rules – thin capitalization rules, controlled foreign corporations imposition rules, transfer pricing rules, transactions with organizations, which operate in tax-heavens, imposition. The two objectives of this dissertation are as follows: to analyse anti-avoidance measures embeded in tax laws and unfold their practical implication problems. In order to reach the goal, further tasks were set: to unfold substance over form principles historical embedment evolution in laws; to analyse law rules, which embed this principle, to unfold tax avoidance composition as violation of law analysis and also to present the order of substance over form principle application, when tax authority has to impose a tax; to study special anti-avoidance rules, which are infixed in Lithuanian Republic tax laws, identify these rules, formulate and analyse seperate definitions of measures pointed against tax avoidance, conception, by employing law rules, to unfold their substance; to estimate relationship between general and specific anti-avoidance rules; to analyse and structure practice of institutions, which solve taxing... [to full text]

Entrepreneurship is a catalyst for economic growth and development; thus, the South African government continues to invest in programmes aimed at enhancing youth entrepreneurship development. However, South Africa is still characterised by low levels of total entrepreneurship activity. To stimulate entrepreneurial activity, scholars, policy makers and government have all identified entrepreneurship education as a critical component. Education equips potential and existing entrepreneurs with knowledge, skills, confidence, creativity and innovative capabilities needed to excel in entrepreneurship. One such entrepreneurship programme aimed at creating and enhancing entrepreneurship intentions among high school learners is the one offered by Junior Achievement South Africa (JASA). However, the effectiveness of the JASA entrepreneurship education programmes remains largely unknown. Enterprise Programme creates and enhances learners’ entrepreneurship intentions. Consequently, how learners’ personal attitudes towards entrepreneurship, perceived entrepreneurial abilities, subjective norms and entrepreneurship intentions were affected after participating in the Mini Enterprise Programme. The study employed a quantitative method and used an entrepreneurial intentions questionnaire to answer the research question. Data was collected from 151 learners who participated in the 2018 Mini Enterprise programme by means of self-completion questionnaires. SPSS was used to analyse the date through descriptive and inferential analysis techniques. The major finding of the study is that JASA’s Mini Enterprise Programme does indeed create and enhance learners’ entrepreneurship intentions. It was also observed that the programme positively influences learners’ personal attitudes towards entrepreneurship and instilled a sense of confidence in their entrepreneurial abilities. The study concludes by providing some recommendations for entrepreneurship education. / Bogwebi ke sethankgolodi sa kgolo le tlhabololo ya ikonomi, mme ke ka moo puso ya Aforikaborwa e tswelelang go beeletsa mo mananeong a a ikaeletseng go tokafatsa tlhabololo ya bogwebi mo bašweng. Le gale, Aforikaborwa e sa ntse e na le seelo se se kwa tlase sa ditiragatso tsa bogwebi ka botlalo. Go susumetsa tiragatso ya bogwebi, barutegi, badiradipholisi le puso ba supile thuto ya kgwebo jaaka karolo ya botlhokwa. Thuto e tlamela ba e ka nnang bagwebi le bagwebi ba ba setseng ba le gona ka kitso, bokgoni, go itshepa, boitlhamedi le boitshimololedi jo bo tlhokegang go dira sentle mo bogwebing. Lenaneo lengwe la bogwebi le le ikaeletseng go tlhama le go tokafatsa maikemisetso a kgwebo mo barutwaneng ba dikolo tse dikgolwane le tlamelwa ke Junior Achievement South Africa (JASA). Le gale, nonofo ya lenaneo la thuto ya kgwebo la JASA e sa ntse e sa itsewe. Lenaneo la Kgwebo le tlhama le go tokafatsa maikemisetso a morutwana a bogwebi. Thutopatlisiso e ne e lebeletse ka moo molebo wa sebele wa barutwana malebana le bogwebi, bokgoni jo go tsewang bo le gona jwa kgwebo, ditumelo tse di gona le maikemisetso a bogwebi di amiwang ka gona ke Lenaneo la Kgwebonnye (Mini Enterprise Programme). Thutopatlisiso e dirisitse mokgwa o o lebelelang dipalopalo mme ya dirisa lenaanepotsolotso la maikemisetso a bogwebi go araba potso ya patlisiso. Go kokoantswe data go tswa mo barutwaneng ba le 151 ba ba nnileng le seabe mo Lenaneong la Kgwebonnye ka manaanepotsolotso a a itlalediwang. Go dirisitswe SPSS go lokolola data ka dithekeniki tsa tokololo tse di tlhalosang le tse di lebang bokao. Phitlhelelo e kgolo ya thutopatlisiso ke gore Lenaneo la Kgwebonnye la JASA tota le tlhama le go tokafatsa maikemisetso a bogwebi a barutwana. Go lemogilwe gape gore lenaneo le tlhotlheletsa megopolo ya sebele ya barutwana malebana le bogwebi mme le tsenya go itshepa mo bokgoning jwa bona jwa kgwebo. Thutopatlisiso e konosetsa ka go tlamela ka dikatlenegiso dingwe malebana le thuto ya bogwebi. / Ikhono lobubhizinisi luyimvubelo yokuhlumisa kanye nokuthuthukisa umnotho, yingakho iNingizimu Afrika iqhubeka nokutshala izimali kwizinhlelo ezihlose ukuqinisa uhlelo lokuthuthukisa osomabhizinisi abasafufusayo. Ngakho-ke, iNingizimu Afrika isabonakala njengezwe elinezinga eliphansi kakhulu kwezezinhleli zokwenza ibhizinisi. Ukukhwezela izinga lokwezeka kwebhizinisi, osolwazi, abakhi bemigomo kanye nohulumeni bonke sebebone ukubaluleka kwemfundo njengesigaba esisemqoka. Imfundo ihlomisa ngamathuba kanye nosomabhizinisi abakhona ngolwazi, ngamakhono, ngethemba, ngobuciko bengqondo kanye nekhono lamaqhinga amasha adingeka ukuthi ukwazi ukuphumelela kwezibhizinisi. Uhlelo olunjalo lwezebhizinisi oluhlose ukwakha nokuqinisa izinhloso zobubhizinisi hlangana nabafundi abasemabangeni aphezulu, lwethulwa yinhlangano ye-Junior Achievement South Africa (JASA). Yize-kunjalo, ukusebenza ngempumelelo kwezinhlelo zemfundo yobubhizinisi i-JASA kaningi kuhlala kungaziwa kahle. Uhlelo lwebhizinisi i-Enterprise Programme lwakha futhi luqinisa izinhloso zabafundi zebhizinisi. Lolu cwaningo lugxile kwindlela imikhuba yomfundi ngamunye iba nomthelela ngayo kwezebhizinisi, kwezamakhono aziwayo ezebhizinisi, kwingqubo ethatha uhlangothi kanye nakwizinhloso zebhizinisi zithintwa wumthelela we-Mini Enterprise Programme. Ucwaningo lusebenzise indlela eyencike kumanani (quantitative method) kanti futhi luphinde lwasebenzisa umbhalo wemibuzo onezinhloso zobubhizinisi ukuphendula umbuzo wocwaningo. Idatha iqoqwe kubafundi abayi-151 ababebandakanyeka ohlelweni lwe-2018 Mini Enterprise Programme ngokusebenzisa imibhalo yemibuzo egcwaliswa yolowo mfundi ophendulayo qobo lwakhe. I-SPSS isetshenziselwe ukuhlaziya ilanga ngokusebenzisa izinhlelo zokuhlaziya i-descriptive and inferential analysis techniques. Ulwazi olunzulu olutholwe wucwaningo olwenziwe yi-JASA’s Mini Enterprise Programme empeleni luye lwakha futhi lwaqinisa izinhloso zabafundi kwezebhizinisi. Kuye kwatholakala ukuthi uhlelo luye lwaba nomthelela omuhle kwimikhuba yabafundi ngamunye kwikhono lobubhizinisi futhi lwatshala ummoya wokuzethemba kumakhono abo obubhizinisi. Ucwaningo luphetha ngokunikeza izincomo ezimayelana nemfundo yobubhizinisi / Business Management / M. Com. (Business Management)

As rapid technological development constantly drives and reshapes the economy, it is vital for learners and teachers to be highly proficient in the use of Information and Communication Technology (ICT). The data collected revealed that the barriers to ICT integration can be viewed as deprivation to both teachers and learners, especially those with diverse disabilities and learning difficulties. ICT implementation is therefore more than just change driven by technology. It is an opportunity to assist everyone, including people from all income groups, policy-makers and leaders to support converging technologies to create a more inclusive and humane future. The research was designed as a case study. Face-to-face interviews were conducted, lesson observations were undertaken and qualitative questionnaires were administered as methods of data collection. The research population included principals and ICT teachers in the Manzini Region. The sample was made up of two principals and 13 teachers. The data was transcribed and presented as raw data and thereafter analysed thematically. The data collected was analysed qualitatively. The findings of the study were that the factors influencing ICT implementation in inclusive primary schools in Eswatini included a lack of skills and knowledge from teachers; the lack of teaching and learning time allocated to ICT; insufficient teaching and learning materials; a lack of motivation and an insufficient number of teachers. Other factors included the lack of support and collaboration from principals and the Government of Eswatini. In view of the above factors, some recommendations were made, namely, that the Ministry of Education should reintroduce ICT in all inclusive primary schools. The schools that offer ICT should consider increasing the time allocated for ICT and enhance Continuous Professional Development (CPD) for ICT teachers. They should also provide for learners with diverse disabilities and learning difficulties a variety of teaching materials such as assistive devices to enhance teaching and learning. / Njengaloku kutfutfuka ngekushesha kwetebuchwephesHe kuchubeka kucondzisa futsi kwakhA kabusha nemnotfo, kumcoka kutsi bothishela nebafundzi babe nelikhono leliphakeme lekusebentisa Lwatiso neKuchumana ngeTebuchwepheshe (i-ICT). Ledatha legcogciwe ivete kutsi tihibe tekuhlanganisa i-ICT tingabukwa njengekuncisha bothishela nebafundzi, ikakhulu kubafundzi labaphila nekukhubateka lokwehlukahlukene kanye nebulukhuni ekufundzeni. Kufezekiswa kwekusetjentiswa kwe-ICT ngako-ke kungetulu kwekutsi nje kuchutjwa ingucuko yetebuchwepheshe, kodvwa kulitfuba lekusita wonkhe umuntfu, lokufaka ekhatsi bantfu lababuya kuwo onkhe emacembu etemnotfo, labo lababhala tinchubomgmo nebaholi, kutsi basekele kuhlanganiswa kwetebuchwepheshe kute kudaleke likusasa lelifaka lonkhe luntfu. Lolucwaningo luhlelwe njengesifundvolucwaningo lwesehlakalo. Kubanjwe emainthaviyu buso nebuso, kwentiwa sifundvo sekucaphela kanye nemaphephambuto elizingasimo njengetindlela tekugcogca idatha. Linanibantfu lalolucwaningo lifaka ekhatsi bothishelanhloko kanye nabothishela labafundzisa i-ICT eSigodzini sakaManzini Eswatini. Lesamphuli yakhiwa bothishelanhloko lababili kanye nabothishela laba-13. Ledatha yabhalwa yetfulwa njengaloko injalo ingakahlutwa kwase kutsi-ke emva kwaloko yahlatiywa ngekwengcikitsi. Ledatha leyagcogcwa yahlatiywa ngekwelizingasimo. Lokutfolwe ngulesifundvolucwaningo kutsi timbangela letinemtselela ekufezekiseni kusetjentiswa kwe-ICT etikolweni temabanga laphansi letifaka wonkhe wonkhe Eswayini, kufaka ekhatsi kuswelakala kwemakhono nelwati kubothishela; sikhatsi sekufundzisa nekufundza lesinganeli lesiphakelwa kufundziswa kwe-ICT; ticukatsilwati tekufundzisa nekufundza letingakaneli; kubete umdlandla kanye nelinani lelingakaneli labothishela. Lenye imbangela kungabikhona kwekusekelwa nekuhlanganyela lokuvela kubothishelanhloko nakuhulumende weleSwatini. Ngekubuka letimbangela letingenhla, kwentiwe-ke letincomo letilandzelako: Litiko Letemfundvo kufanele kutsi liphindze letfule i-ICT kuto tonkhe tikolo temabanga laphansi letifundzisa wonkhe wonkhe, tikolo letifundzisa i-ICT kufanele kutsi tikubheke kwengetwa kwesikhatsi sekufundzisa i-ICT kanye nekwenta ncono Kutfutfukiswa Ngalokuchubekako Kwebungcweti (i-CPD) kubothishela labafundzisa i-ICT, kantsi futsi letikolo kufanele tinake nebafundzi labaphila nekukhubateka lokwahlukahlukene nebulukhuni bekufundza ngekutsi banikwe ticukatsilwati tekufundzisa letahlukahlukene njengetisetjentiswa tekusita kute kwentiwe ncono kufundzisa nekufundza. / Jaaka lebelo la tlhabololo ya thekenoloji le tswelela go tsamaisa le go bopa ikonomi sešwa, go botlhokwa gore barutwana le barutabana ba nne le bokgoni jo bo kwa godimo mo tirisong ya Thekenoloji ya Tshedimosetso le Tlhaeletsano (ICT). Data e e kokoantsweng e senotse gore dikgoreletsi tsa kgokaganyo ya ICT di ka bonwa e le tlhaelo mo barutabaneng le barutwaneng, bogolo segolo barutwana ba ba nang le bogole jo bo farologaneng le mathata a go ithuta. Ka jalo, tsenyotirisong ya ICT ga se fela diphetogo tse di tsamaisiwang ke thekenolooji; ke tšhono ya go thusa mongwe le mongwe, go akarediwa batho go tswa ka ditlhopheng tsotlhe tsa lotseno, badiradipholisi le baeteledipele, go tshegetsa dithekenoloji tse di kopanang go tlhama isago e e akaretsang e bile e le molemo. Patlisiso e rulagantswe jaaka thutopatlisiso e e lebelelang kgetsi. Go dirilwe dipotsolotso tsa namana, go nnile le kelotlhoko ya dithuto mme go dirisitswe dipampiripotsoloto tse di lebelelang mabaka jaaka mekgwa ya go kokoanya data. Setlhophasegolo sa patlisiso se akareditse bagokgo le barutabana ba ICT kwa Kgaolong ya Manzini kwa Eswatini. Sampole e ne e dirwa ke bagokgo ba le babedi le barutabana ba le 13. Data e ne ya gatisiwa mme ya tlhagisiwa e le data e e sa fetolwang mme morago ya lokololwa go ya ka meono. Data e e kokoantsweng e lokolotswe go ya ka mabaka. Diphitlhelelo tsa thutopatlisiso e nnile gore dintlha tse di tlhotlheletsang tsenyotirisong ya ICT mo dikolong tsa poraemari tse di akaretsang kwa Eswatini di akaretsa tlhaelo ya bokgoni le kitso mo ntlheng ya barutabana; nako e e sa lekanang ya go ruta le go ithuta e e rebolelwang ICT; dimatheriale tse di sa lekanang tsa go ruta le go ithuta; tlhaelo ya thotloetso le palo e e sa lekanang ya barutabana. Ntlha e nngwe e nnile tlhaelo ya tshegetso le tirisanommogo go tswa mo bagokgong le puso ya Eswatini. Ka ntlha ya dintlha tse di fa godimo, go dirilwe dikatlenegiso tse di latelang: Lefapha la Thuto le tshwanetse go itsese sešwa ICT mo dikolong tsotlhe tsa poraemari tse di akaretsang, dikolo tse di tlamelang ka ICT di tshwanetse go akanya ka go oketsa nako e e rebolelwang ICT le go tokafatsa Tlhabololo e e Tswelelang pele ya Seporofešenale (CPD) ya barutabana ba ICT, mme dikolo tseno di tshwanetse gape go akanyetsa barutwana ba ba nang le bogole jo bo farologaneng le mathata a go ithuta ka go ba tlamela ka dimatheriale tse di farologaneng tsa go ithuta di tshwana le didiriswa tse di thusang go tokafatsa go ruta le go ithuta. / Njengoba intuthuko yezobuchwepheshe esheshayo iqhubeka nokugqugquzela nokwakha kabusha umnotho, kubalulekile ukuthi abafundi nothisha babe nekhono eliphezulu ekusebenziseni Ulwazi Lwezobuchwepheshe Kwezokuxhumana. Imininingwane eqoqiwe iveze ukuthi izithiyo ekuhlanganisweni zoLwazi Lwezobuchwepheshe Kwezokuxhumana zingabhekwa njengokuncishwa amathiba kothisha nabafundi, ikakhulukazi abafundi abanokukhubazeka okuhlukahlukene nobunzima bokufunda. Ukuqaliswa koLwazi Lwezobuchwepheshe Kwezokuxhumana kungaphezu nje koshintsho oluqhutshwa ezobuchwepheshe; kuyithuba lokusiza wonke umuntu, kufaka phakathi abantu abavela kuyo yonke imikhakha yabaholayo, abenza izinqubomgomo kanye nabaholi, ukusekela ubuchwepheshe obuhlanganayo ukudala ikusasa eliyinhlanganisela futhi elinobuntu. Ucwaningo lwakhiwe njengesifundo esiwucwaningo lwesigameko. Kwenziwa inhlolokhono noma zingxoxo ubuso nobuso, kwenziwa ukubhekwa kwezifundo futhi kwenziwa nemibuzo esezingeni elifanele njengezindlela zokuqoqa imininingwane. Abantu abafakwe ocwaningweni babandakanya othishanhloko kanye nothisha boLwazi Lwezobuchwepheshe Kwezokuxhumana esifundeni saseManzini eSwatini. Isampula yayenziwe kothishanhloko ababili nothisha abayi-13. Idatha yabhalwa futhi yethulwa njengedatha engahlungiwe futhi ngemuva kwalokho yahlaziywa ngokulandelana. Imininingwane eqoqiwe yahlaziywa ngokufanele. Okutholakele kulolu cwaningo ngukuthi izinto ezinomthelela ekusebenzeni koLwazi Lwezobuchwepheshe Kwezokuxhumana ezikoleni zamabanga aphansi ezibandakanya bonke abantu eSwatini zibandakanya ukuntuleka kwamakhono nolwazi kothisha; isikhathi esinganele sokufundisa nokufunda esabelwe uLwazi Lwezobuchwepheshe Kwezokuxhumana izinto zokufundisa nokufunda ezinganele; ukungabi nogqozi kanye nenani elinganele lothisha. Enye yezimbangela ukungabikho kokwesekwa nokusebenzisana kothishanhloko nohulumeni wase-Eswatini. Ngenxa yalezi zinto ezingenhla, kwenziwa izincomo ezilandelayo: uMnyango Wezemfundo kufanele uphinde ufake uLwazi Lwezobuchwepheshe Kwezokuxhumana kuzo zonke izikole zamabanga aphansi ezibandakanyekayo, izikole ezifundisa uLwazi Lwezobuchwepheshe Kwezokuxhumana kufanele zicabangele ukukhulisa isikhathi sokufundisa esabelwe uLwazi Lwezobuchwepheshe Kwezokuxhumana futhi zithuthukise Ukuthuthukiswa Okuqhubekayo Kwezobuchwepheshe kothisha boLwazi Lwezobuchwepheshe Kwezokuxhumana, futhi lezi zikole kufanele futhi zihlinzeke izitshudeni ezinokukhubazeka okuhlukahlukene nobunzima bokufunda ngendlela yezinhlobonhlobo zezinto zokufundisa ezinjengamathuluzi okusiza ukuthuthukisa ukufundisa nokufunda. / M. Ed. (Inclusive Education)