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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
301

Analysis of the impact of HIV/AIDS on civil society and growing economy in Mozambique : "Assessing aspects of democratic consolidation"

Pessane, Nilza Cristina De Frederico 23 February 2010 (has links)
Liberal democracy, a political system marked not only by free and fair elections, but also by the rule of law, a separation of powers and the protection of basic liberties of speech, religion, assembly, and property (Zakaria 1997: 22), has for a long time formed part of theoretical debates in political science, and recently it has been hailed as the preferred political system. According to Mattes (2003) it is the only system in the world designed to maximize human dignity, freedom as well as distribute sovereignty amongst its people. However, there has been wide acknowledgement of a possible new threat to liberal democracy and democratic consolidation: HIV/AIDS. Indeed, the HIV/AIDS pandemic is being depicted as one of the biggest threats to the democratic system in Africa today. Mozambique is not immune to the above crisis. The first case of HIV/AIDS was diagnosed in 1986. This was followed by a steady increase in the prevalence rate to an estimated 16.2% among the population aged 15 to 49 years in 2004. In July 2004, the government declared HIV/AIDS a national emergency (UNICEF 2005). This study assesses the possible impacts that the pandemic might have in Mozambique and on efforts of consolidating democracy by looking at two indicators of democratic consolidation, namely, civil society and economic growth. The study concludes that notwithstanding efforts at halting and minimising the spread of HIV/AIDS by government, civil society and international organizations prevalence rates in Mozambique continue to rise. Prevalence rates rose from a low average of 11 percent in 2000 to 12.7 percent in 2001, 13.6 percent in 2002, and 16.2 percent in 2004 and 2006 (allAfrica.com 2007). The study concludes that the rise in prevalence rates affects Mozambique‘s civil society and the economy, mainly the agricultural sector and household economy. The impact that the pandemic has on these sectors of society may in turn have an impact on the quality of democracy and the prospects for democratic consolidation in Mozambique. Copyright / Dissertation (MA)--University of Pretoria, 2010. / Political Sciences / unrestricted
302

Justice Deflected: The Uses and Abuses of Local Transitional Justice Processes

Kochanski, Adam January 2017 (has links)
In recent years, there has been a noticeable turn towards the “local” in both the practice and academic study of transitional justice, exemplified by a belief that local transitional justice processes (LTJPs) are superior because they are rooted in cultural practices and closer to the communities and people seeking justice. However, this assumption, and the existing literature on these local initiatives, pays insufficient attention to asymmetric power relations between national and local actors and to the unseen domestic political interests that shape local transitional justice processes on the ground. By taking these factors into account, this dissertation contends that LTJPs can be used paradoxically to deflect justice in ways that allow ruling parties to avoid human rights accountability and that obscure the truth about wartime events. The dissertation further argues that the principal means by which justice is deflected is not through overt manipulation by ruling parties, but rather, through more indirect processes of “distortional framing” that ruling parties use to establish discursive limits around discussions of the past and to conceal their own human rights abuses. The cases of Cambodia and Mozambique are examined in detail to reveal and to trace the processes by which distortional framing has been employed as a tactic to deflect justice. This dissertation contributes to the study of transitional justice, not only by challenging the prevailing assumption that LTJPs are inherently preferable because they are more “authentic” or closer to the people, but by providing a novel explanation of how these processes can be manipulated to subvert their own stated goal of advancing the cause of justice, and by providing a detailed account of these distortionary processes at work in two post-conflict countries located on two different continents.
303

Understanding the Roles of Public Universities in Mozambique: The case of the Eduardo Mondlane University (UEM)

Langa, Domingos Jaime DJ January 2013 (has links)
Magister Educationis - MEd / The debate around the roles of universities is not new. One of the debated issues relates to who defines the role and priorities of universities. A number of authors (Ashby, 1964; Yesufu, 1973; Court, 1980; Sherman, 1990; Saint, 1992; Ajayi, Goma & Johnson, 1996; Lulat, 2003; Van Wyk & Higgs, 2007) have taken into account the colonial legacy when approaching the topic of higher education establishment in post-colonial Africa. What may seem clear is that universities have roles to play. Those roles are often stated in higher education legislation, policy and plans, by universities themselves or even by their stakeholders. Although studies on higher education in Mozambique (Chilundo et al., 2000; Mário et al., 2003; Brito, 2003; Langa, 2006; Beverwijk, Goedegebuure & Huisman, 2008; Cloete et al., 2011) have attempted to address post-colonial higher education in Mozambique, none addresses, in depth, the purpose of establishment or the debates around the role of universities. That is the gap this study has identified and intends to address by investigating the way in which the roles of the Eduardo Mondlane University (UEM) were defined. Taking into account the relationship between state, university, society and market, the roles of the university are understood as both what universities are expected to do and what the university perceives it should do. The university’s roles are located at both macro-level and institutional level. At the macro-level, university’s roles are clearly outlined by state legislation and policy on higher education (Cloete & Maassen, 2006: 10-12). At the institutional level, however, the university’s roles are defined by the university itself and relevant stakeholders (Clark, 1983: 140-145). Apart from having located university’s roles at these two levels, a conceptual analytical framework was drawn from the work of Clark (1983) and Cloete and Maassen (2006) to analyse role formation using three model types: state control, market steering and academic oligarchy. The data collection, consisting of document collection and interviews, was undertaken from December 2010 to May 2011. Documents, archival records, universities’ policies and government policies on higher education in Mozambique were collected. Semi-structured interviews were conducted with UEM and Ministry of Education staff.
304

A experiência dos Tinyanga, médicos-sacerdotes, ao sul de Moçambique : identidades, culturas e relações de poder (C. 1937-1988) / The experience of Tinyanga, doctors priests in south of Mozambique : cultures, identities and power relations (C. 1937-1988)

Santana, Jacimara Souza, 1966- 12 October 2014 (has links)
Orientador: Robert Wayne Andrew Slenes / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-26T17:02:57Z (GMT). No. of bitstreams: 1 Santana_JacimaraSouza_D.pdf: 5778071 bytes, checksum: 7df8fee3264f5de3f8cee021b5e33ee5 (MD5) Previous issue date: 2014 / Resumo: Esta pesquisa investiga, entre os anos 1937 - 1988, como Tinyanga, médicos sacerdotes, ao sul de Moçambique conseguiram garantir a sobrevivência de seu grupo social num contexto político de intensas mudanças decorrentes dos processos de colonização e independência daquele país. No século XIX, Tinyanga exerciam considerável influência no poder político e militar do Estado, bem como na vida pública e particular dos povos africanos, lugar social que lhes foi negado com o advento da colonização portuguesa. Após a conquista, aquele grupo social foi submetido a uma política de Estado que visou o seu descrédito e a sua marginalização. Nos primeiros anos após a independência, tal conflito entre o Estado e o grupo de Tinyanga ainda teve lugar. Embora o novo governo demonstrasse interesse pelo uso das ervas na cura ministrada por seus membros, a maioria dos Tinyanga continuou impedida de exercer suas funções, além de permanecer sujeito ao desprestígio público e a estigmas, como a pecha de atraso ao desenvolvimento. Através do uso de fontes orais e escritas, este estudo examina as estratégias utilizadas por Tinyanga em confronto com as interdições impostas a eles, ou seja, analiso os fatores que os levaram a manter controle sobre os seus próprios recursos de cura, a sua legitimidade como promotores de saúde e bem-estar social, e seu retorno à arena pública. Supomos que a interdição ao trabalho dos Tinyanga foi marcada por ambiguidades. Ao mesmo tempo em que os governos tentaram impor coerção a seu coletivo, recorreram a ou se mostraram coniventes com o seu exercício. Apesar da propaganda contrária à utilidade de seus serviços, Tinyanga continuaram a ser requisitados por seu público usuário, em especial devido ao enraizamento cultural de sua assistência. O costume concedia legitimidade ao seu exercício, embora a maioria de suas atividades permanecesse ilegal por ordem do Estado. Na clandestinidade, aquele grupo social manteve suas escolas de formação e recrudesceu em número, demarcando no cotidiano a sua própria existência como figuras indispensáveis ao funcionamento da sociedade. Para assegurar isso, desenvolveram diferentes estratégias e as ações ordinárias jogaram um papel importante no momento em que a atenção estrangeira ou nacional convergiu para o reconhecimento daquele grupo social. As mulheres e o fator da migração tiveram importância fundamental nesse processo. A organização da categoria profissional e o uso plural dos saberes endógenos de cura africanos e ocidental foram uma prática anterior às discussões propostas pela Organização Mundial de Saúde e governos africanos após as independências - uma iniciativa protagonizada por alguns médicos europeus, enfermeiros africanos, Tinyanga e seus clientes. Meu interesse é destacar a relevância do costume e suas reinvenções nos processos de contestação social movidos por coletivos subalternizados, inclusive no campo ritual, que aqui é visto como espaço político e de transformação social, ao invés de meios de controle social e de acomodação de conflitos. Tal análise segue caminhos teóricos já apontados por outros pesquisadores como Paul Thompson, Eric Hobsbawn e Terence Ranger, John Janzen e Rijk van Dijk / Abstract: This research investigates how Tinyanga doctors priests in south of Mozambique between the years 1937-1988 were able to ensure the survival of their social group in a context of intense political changes resulting from the processes of colonization and independence in that country. In the nineteenth century, Tinyanga exerted considerable influence on the political and military power of the African states as well as in the public and private life of the African people. That social place was denied to them with the advent of Portuguese colonization. After the conquest, the Tinyanga were subjected to State policies, aimed at discrediting and marginalizing them. In the early years after independence, such a conflict between the State and Tinyanga group continued. Although the new government showed interest in the use of the herbs applied in the therapies of the Tinynaga, the majority of these doctor-priests continued to be prohibited to exercise, and remained subject to public discredit and to the stigma of delaying development. Through the use of oral and written sources, this study examines the strategies of Tinyanga in confronting the interdictions imposed on them: that is, it analyzes the factors that led them to retain control over their own healing resources, their legitimacy as promoters of health care and social welfare, and their return to the public arena. We assume that the ban on the therapeutic work of Tinyanga was marked by ambiguity. At the same time that governments tried to impose coercive controls on the Tinyanga group, they resorted to, or were complicit with, the exercise of the latter¿s services. Despite the propaganda against the effectiveness of their therapy, Tinyanga continued to be resorted to by their clients, particularly because their services had deep cultural roots. Custom gave legitimacy to their work, even though the majority of their activities was declared illegal by the State. In secret, these doctor-priests maintained their schools for the formation of new members and increased their numbers, demarcating in daily life their own existence as indispensable figures for the functioning of society. To insure this, they developed diverse strategies, to the point that their every-day actions came to play an important role at the moment when foreign and national attention converged in favor of the recognition of their value as a group. Female Tinyanga and the phenomenon of migration (to and from neighboring colonies/countries) were highly important in this process. The organization of a professional category of doctor-priests and the combined use, by this group, of endogenous African and European therapeutic knowledges ¿ initiatives led by some European doctors, African nurses, Tinyanga and their clients ¿ occurred in practice before the discussions about these questions that were proposed by the World Health Organization and the African governments following Independence. My aim is to highlight the relevance of custom and its reinventions for the social and political challenges posed by subaltern groups, including those made within the ritual field, which is seen here as a political and transformative social space rather than a means for the control and resolution of conflicts. Such an approach follows theoretical paths opened up by other researchers, such as Paul Thompson, Eric Hobsbawm and Terence Ranger, John Janzen and Rijk van Dijk / Doutorado / Historia Social / Doutora em História
305

The Conflict Transformation in Mozambique

Tikka, Veronica January 2019 (has links)
The purpose of this study is to get a better understanding of the conflict transformation in Mozambique. It has a dual focus: the peace process after the 16 years’ war, and the resumed violent conflict, to understand both the constructive and destructive change of the conflict. A field study including interviews with 23 informants was conducted in Maputo between March and June 2019. The study was guided by conflict transformation theory and employed a case-oriented comparative analysis. The results show that the constructive and destructive change of the conflict in Mozambique were influenced by the context transformation; structure transformation; actor transformation; issue transformation; and personal transformation. Some transformations were more substantial than others, but altogether the combination of and interaction between the factors formed the conflict transformation in Mozambique. Factors which have significantly influenced the conflict are: the asymmetric relationship; the elite bargaining; the intra-party dynamics; the external support; the distrust; and the profile of the leaders of the two parties.
306

Características diferenciadoras de mieles y ceras de abeja del Norte y Centro de Mozambique

Alberto, Fernando Joâo Tanleque 05 April 2020 (has links)
[ES] Mozambique, ubicado en la costa este de África, es un país en vías de desarrollo con un gran potencial en términos de disponibilidad de recursos agroecológicos. En este país, la apicultura no juega un importante papel social, económico o ambiental, pero tiene potencial para aumentar la sostenibilidad de las comunidades rurales pobres. En los últimos años, el mercado mundial viene exigiendo productos agroalimentarios diferenciados con características específicas basadas en los siguientes criterios: origen botánico o geográfico, calidad y seguridad, propiedades específicas organolépticas o nutricionales, entre otros. Por lo tanto, el objetivo de esta tesis doctoral es caracterizar la miel y la cera de abejas de cuatro provincias de Mozambique: Nampula (ubicada en el norte) y Manica, Sofala y Zambezia (en el Centro), y establecer sus características diferenciadoras, junto con el conocimiento de Estos productos de abeja como base para una mejor explotación y comercialización. En general, todos los parámetros fisicoquímicos analizados en las muestras de miel cumplían con las regulaciones internacionales. En la mayoría de los casos, se trataba de miel de mielada, ya que eran oscuras y con valores de conductividad superiores a 0,800 mS/cm. La flora que rodea las colmenas y las prácticas apícolas influyen en la variabilidad de sus parámetros de calidad fisicoquímica, color, azúcares, antioxidantes totales, análisis de polen y perfil volátil. En las muestras se encontraron siete ácidos fenólicos (chlorogenic, caffeic, ellagic, ferulic, gallic, p-coumaric y synapic) y ocho flavonoides (catechin, chrysin, kaempferol, luteolin, naringenin, pinocembrin, quercetin y rutin). La miel de Nampula mostró un contenido mayor para la mayoría de los ácidos fenólicos y flavonoides en comparación con el de las otras provincias. El comportamiento newtoniano de la miel de Mozambique es similar al de otros tipos de miel comercializados a nivel mundial. Los módulos G ', G "y ¿ * disminuyeron con el aumento de la temperatura. G' y G" fueron fuertemente influenciados por la frecuencia aplicada, mientras que ¿ * no dependió de este parámetro, lo que demuestra el comportamiento newtoniano. Además de la miel, este trabajo se centra en la caracterización de cera de abeja procedente de las cuatro provincias de Mozambique en términos del perfil de hidrocarburos saturados (por HT-GC/FID) y de las propiedades térmicas (por DSC); y en la comparación con ceras de diferentes orígenes (España, Honduras y "referencia analítica"). Independientemente del origen, se identificaron un total de 15 hidrocarburos comprendidos entre C21H44 a C35H72 (todos ellos componentes típicos de la cera de abeja pura). La cantidad de hidrocarburos con número de carbonos impares fue mucho mayor a la de carbonos pares, siendo los más abundantes: C27 H56 (valores promedio 4.18-5.25 g/100 g) seguidos de C29H60 (2.15-4.10 g/100 g) y C31H64 (2.69-3.42g/100 g). Este trabajo contribuye a difundir el conocimiento de dos productos apícolas prácticamente desconocidos como son la miel y la cera de abeja de Mozambique. El hecho de que la miel de Mozambique es una importante fuente de antioxidantes naturales, puede ser aprovechado por la población local no solo por los beneficios que implica para la salud, sino además por las posibilidades económicas que conllevaría su explotación. La cera de abeja, por otro lado, posee las características típicas que se requieren para la comercialización de este producto, motivo por el cual puede plantearse como una buena opción para ser introducida en un futuro próximo en los mercados, ya que se sabe que está prácticamente libre de residuos veterinarios. En definitiva, esta tesis doctoral puede constituir un primer paso para promover la comercialización de los productos apícolas de Mozambique en los mercados locales e internacionales y apoyar y desarrollar la apicultura en este país. / [CAT] Moçambic, situat en la costa est d'Àfrica, és un país en vies de desenvolupament amb un gran potencial en termes de disponibilitat de recursos agroecològics. En aquest país, l'apicultura no juga un important paper social, econòmic o ambiental, però té potencial per a augmentar la sostenibilitat de les comunitats rurals pobres. En els últims anys, el mercat mundial ve exigint productes agroalimentaris diferenciats amb característiques específiques basades en els següents criteris: origen botànic o geogràfic, qualitat i seguretat, propietats específiques organolèptiques o nutricionals, entre altres. Per tant, l'objectiu d'aquesta tesi doctoral és caracteritzar la mel i la cera d'abelles de quatre províncies de Moçambic: Nampula (situada en el nord) i Manica, Sofala i Zambezia (en el Centre), i establir les seues característiques diferenciadores, juntament amb el coneixement d'aquests productes d'abella com a base per a una millor explotació i comercialització. En general, tots els paràmetres fisicoquímics analitzats en les mostres de mel complien amb les regulacions internacionals. En la majoria dels casos, es tractava de mel de melada, ja que eren fosques i amb valors de conductivitat superiors a 0,800 ms/cm. La flora que envolta els ruscos i les pràctiques apícoles influeixen en la variabilitat dels seus paràmetres de qualitat fisicoquímica, color, sucres, antioxidants totals, anàlisis de pol·len i perfil volàtil. En les mostres es van trobar set àcids fenòlics (chlorogenic, caffeic, ellagic, ferulic, gallic, p-coumaric i synapic) i huit flavonoides (catechin, chrysin, kaempferol, luteolin, naringenin, pinocembrin, quercetin i rutin). La mel de Nampula va mostrar un contingut major per a la majoria dels àcids fenòlics i flavonoides en comparació amb el de les altres províncies. El comportament newtonià de la mel de Moçambic és similar al d'altres tipus de mel comercialitzats a nivell mundial. Els mòduls G ', G "i ¿ * van disminuir amb l'augment de la temperatura. G' i G" van ser fortament influenciats per la freqüència aplicada, mentre que ¿ * no va dependre d'aquest paràmetre, la qual cosa demostra el comportament newtonià. A més de la mel, aquest treball se centra en la caracterització de cera d'abella procedent de les quatre províncies de Moçambic en termes del perfil d'hidrocarburs saturats (per HT-GC/FID) i de les propietats tèrmiques (per DSC); i en la comparació amb ceres de diferents orígens (Espanya, Hondures i "referència analítica"). Independentment de l'origen, es van identificar un total de 15 hidrocarburs compresos entre C21H44 a C35H72 (tots ells components típics de la cera d'abella pura). La quantitat d'hidrocarburs amb nombre de carbonis imparells va ser molt major a la de carbonis pares, sent els més abundants: C27 H56 (valors faig una mitjana de 4.18-5.25 g/100 g) seguits de C29H60 (2.15-4.10 g/100 g) i C31H64 (2.69-3.42g/100 g). Aquest treball contribueix a difondre el coneixement de dos productes apícoles pràcticament desconeguts com són la mel i la cera d'abella de Moçambic. El fet que la mel de Moçambic és una important font d'antioxidants naturals, pot ser aprofitat per la població local no solament pels beneficis que implica per a la salut, sinó a més per les possibilitats econòmiques que comportaria la seua explotació. La cera d'abella, d'altra banda, posseeix les característiques típiques que es requereixen per a la comercialització d'aquest producte, motiu pel qual pot plantejar-se com una bona opció per a ser introduïda en un futur pròxim en els mercats, ja que se sap que està pràcticament lliure de residus veterinaris. En definitiva, aquesta tesi doctoral pot constituir un primer pas per a promoure la comercialització dels productes apícoles de Moçambic en els mercats locals i internacionals i donar suport i desenvolupar l'apicultura en aquest país. / [EN] Mozambique, located on the east coast of Africa, is a developing country with great potential in terms of the availability of agroecological resources. In this country, apiculture does not play an important social, economic or environmental role but it has potential to increase the sustainability of poor rural communities. In the last years, the world market has been demanding differentiated agro-alimentary products with specific characteristics based on the following criteria: botanical or geographical origin, quality and safety, specific organoleptic or nutritional properties, among others. Therefore, the objective of this doctoral thesis is to characterize honey and beeswax of four provinces of Mozambique: Nampula (located in the North) and Manica, Sofala and Zambezia (in the Center), and establish their differentiating characteristics, along with providing knowledge of these bee products as a basis for better exploitation and marketing. In general, all the physicochemical parameters analysed in the honey samples were in agreement with the international regulations. In most cases, they dealt with honeydew honey since they were dark and with conductivity values above 0.800 mS/cm. Flora that surrounds the hives, and the apicultural practices influence in the variability of their physicochemical quality parameters, colour, sugars, total antioxidants, pollen analysis and volatile profile. Seven phenolic acids (chlorogenic, caffeic, ellagic, ferulic, gallic, p-coumaric and synapic) and eight flavonoids (catechin, chrysin, kaempferol, luteolin, naringenin, pinocembrin, quercetin and rutin) were found in the samples. Honey from Nampula had a higher content of the most phenolic acids and flavonoids compared to the other provinces. The Newtonian behaviour of Mozambican honey is similar to those of other types of honey commercialized globally. The moduli G', G" and ¿* decreased with increasing temperature. G ' and G" were strongly influenced by the applied frequency, whereas ¿* did not depend on this parameter, demonstrating Newtonian behaviour. In addition to honey, this work is focused on the characterization of beeswax from the four provinces of Mozambique in terms of saturated hydrocarbon profile (by HT-GC/FID) and thermal properties (by DSC); and to compare them with others from different origins (Spain, Honduras and "analytical reference"). A total of 15 hydrocarbons ranging from C21H44 to C35H72 (typical components of pure beeswax), identifying a much higher amount of odd than even carbon numbers, being the most abundant: C27 H56 (average values 4.18-5.25 g/100 g) followed by C29H60 (2.15-4.10 g/100 g) and C31H64 (2.69-3.42 g/100 g). This work contributes to expanding the knowledge of practically unknown apiculture products, specifically honey and beeswax from Mozambique. The honey could achieve the proper quality physicochemical characteristics according to international mandatory fulfilment, as long as the apiculture practices are carried out correctly. As an added value, this honey is a source of natural antioxidants, which concern the health benefits and its exploitation as a viable and sustainable income for the local population. Beeswax, on the other hand, possess the typical characteristics that are required by the retail sector making it a good option to consider for the near future since it is well known that it is practically free of veterinary residues. This will pave the way to promoting the commercialization in local and international markets and to support and further develop the apiculture in this country. / Alberto, FJT. (2019). Características diferenciadoras de mieles y ceras de abeja del Norte y Centro de Mozambique [Tesis doctoral no publicada]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/120474 / TESIS
307

Legal protection to victims of transnational trafficking: the case of Ethiopia and Mozambique

Mulu, Anchinesh Shiferaw January 2009 (has links)
Explore the international protection accorded to victims on trafficking (VoT) under the Palermo Protocol and other instruments. Focuses on the African context and looks into the challenges faced in enforcing those protections under the domestic forum. Also investigates the adequacy of the legal protection granted to VoT under the Ethiopia legal framework in comparison to the international legal framework and to the Mozambique experience. / A Dissertation submitted to the Faculty of Law University of Pretoria, in partial fulfilment of the requirements for the degree Masters of Law (LLM in Human Rights and Democratisation in Africa). Prepared under the supervision of Mr Paulo Comoane, Faculty of Law, Universidade Eduardo Mondlane, Maputo, Moçambique. / Thesis (LLM (Human Rights and Democratisation in Africa))--University of Pretoria, 2009. / http://www.chr.up.ac.za/ / Centre for Human Rights / LLM
308

A critical analysis of the taxation of income arising to contractors in relation to the execution of engineering, procurement, construction and installation (‘EPCI') contracts in the oil and gas sector

Smith, Shirlynn 25 February 2021 (has links)
Globally, the past two years have been successful years in oil and gas exploration with discoveries almost doubling those made in 2017.1 Notwithstanding Africa's endowment in vast natural resources, including substantial oil and gas reserves, one of the most dramatic finds in Africa has been Mozambique's natural gas developments. Mozambique is set to become one of the largest and most dominant natural gas finds in the world. These developments have attracted the attention from countries around the world, the UAE, in particular, taking the lead. Engineering, procurement, construction and installation (“EPCI”) contracts, are a common form of contract in the oil and gas sector, which is used to undertake large scale oil and gas projects. The nature of these contracts consists of significant local (in-country work) and foreign (out-of-country work) elements. Due to the complex nature of EPCI contracts, one of the major areas of dispute in the taxation environment are the uncertainties around the taxation of profits arising to contractors under these contracts. The taxpayer and the Revenue Authorities have different views as to where the income arising from EPCI contracts is to be taxed. The taxpayer takes the stand that only such income from the project as is relatable to activities in the host state, should be taxed in the host state. The Revenue Authorities contend that EPCI contracts are to be considered as one and indivisible, and hence the entire income from the contract is liable to be taxed in the host state. Based on an examination of recent judgments passed by the Authority of Advanced Rulings (“AAR”) and various Tax Courts, currently, there seems to be no certainty regarding the taxation of income arising to contractors under an EPCI contract and this has in turn resulted in a number of contractors having to pay excessive taxes. This dissertation seeks to analyse the tax treatment of income arising to contractors, from supplies and services under an EPCI contract in the context of the oil and gas sector entered into between Mozambique and the United Arab Emirates (“UAE”), in Mozambique. The purpose of this analysis is to determine how these profits should be taxed, in light of the Mozambique-UAE Treaty2 and Mozambican domestic legislation. In other words, the question that this dissertation seeks to answer is, whether profits arising from an EPCI contract in the oil and gas sector, should be taxed as a whole in Mozambique, or per the various components of the EPCI contract. 1 Fuel for thought, Africa oil and gas review, 2019, Current developments and a look into the future, www.pwc.co.za/oil-gas review [November 2019]. 2 Convention between the Republic of Mozambique and the Government of the United Arab Emirates for the Avoidance of Double Taxation with respect to Taxes on Income and Capital (2003). The key finding arising from the research presented in this dissertation is that although an EPCI contract is entered into in Mozambique (consisting of both offshore and onshore elements), this would not make the entire income from that contract to be taxable in Mozambique. Importantly, only such part of the income as is attributable to the operations carried out in Mozambique can be taxed in Mozambique. Following the analysis, as described above, this dissertation finally endeavors to provide recommendations on how contractors should approach and structure EPCI arrangements in order to create the best possible situation for themselves within the limits of what the law allows, and to reduce potential tax litigation. This can serve to inform other developing countries who have oil and gas operations.
309

The structural adjustment programme a food security in Mozambique - a case study production incentives in the traditional agricultural sector

Ubisse, Armindo Elias January 1999 (has links)
Masters in Public Administration - MPA / Mozambique has inherited from colonialism a backward agricultural sector based mainly in plantations of export crops, dominated by white settlers and a handful of foreign companies. Production of food crops, especially maize (which constitutes the main cereal food for the population), was mainly undertaken by the traditional agricultural sector. Combined events, from central planning of production to war and natural disasters, have made unsuccessful the governmental objectives of modernising the agricultural sector and making it more productive, in order to ensure a normal food supply, leading to a permanent situation of food shortage. The "free market" economy introduced in 1987 under the Structural Adjustment Programme (SAP), brought very little progress in terms of food crop production, leaving the country reliant on continued foreign food aid and imports. Recent studies of problems of low agricultural output in general and on the SAP performance in particular, have shown that the private sector, which is benefiting from SAP's investments, is biased towards cash crop production. The traditional agricultural sector, the biggest food producer in Mozambique, is facing integration problems into the new "free market" economy. This study has attempted to clarify the problems, which lie behind the difficulties in market integration of this sector of national agriculture. This is of particular importance, especially in this crucial moment of the ongoing regional food security project, within Southern African Development Community. The study has produced evidence of a lack of appropriate incentives within the traditional agricultural sector under SAP, mainly with regard to the marketing network and buyer of last resort in case of market failure. This includes absence of road facilities, rural shops and respective goods and commodities of interest to the peasantry. The study showed also that it is important to regulate commercialisation of food aid and food import, to ease the market for food crops locally produced. This could enable a gradual integration of rural markets. Conscious that the lack of the above-mentioned incentives may not be the only explanation for the persisting food shortage, I therefore suggest further research on the topic on appropriate incentives for the traditional agricultural sector, given its fragility and vulnerability within the free market economy.
310

Locating Malangatana: decolonisation, aesthetics and the roles of an artist in a changing society

De Andrade Pissarra, Mario 18 February 2020 (has links)
This thesis responds to the dearth of detailed studies of pioneering African modernists; and the need for fresh theoretical frameworks for the interpretation of their art. Building on recent scholarship that applies decolonisation as an epistemic framework, it argues that a productive decolonial discourse needs to consider concurrent forms of nationalism and cultural agency in both the anti/colonial and postcolonial periods. Central to this approach is an analysis of the aesthetic responses of artists to the experiences and legacies of colonialism. This thesis is grounded in a study of Malangatana Valente Ngwenya (1936-2011), Mozambique’s most celebrated artist. It draws substantially on archival material and rare publications, mostly in Portuguese. The artist’s career is located within changing social and political contexts, specifically the anti/colonial period, and the promise and collapse of the postcolonial revolutionary project, with the pervasive influence of the Cold War highlighted. Following the advent of globalisation, the artist’s role in normalising postcolonial relations with Portugal is foregrounded. Parallel to his contribution to Mozambican art and society, Malangatana features prominently in surveys of modern African art. The notion of the artist fulfilling divergent social roles at different points in time for evolving publics is linked to an analysis of his emergence as a composite cultural sign: autodidact; revolutionary; cultural ‘ambassador’; and global citizen. The artist’s decolonial aesthetics are positioned in relation to those of his pan-African peers, with four 6 themes elaborated: colonial assimilation; anti-colonial resistance; postcolonial dystopia; and the articulation of a new Mozambican identity. Key to this analysis is an elaboration of the concept of the polemic sign, initially proposed by Jean Duvignaud (1967), adapted here to interpret the artist’s predilection for composite visual signs that, in their ambivalence and often provocative significations, resist processes of definitive translation. It is argued that through a juxtaposition of disparate forms of signs, and the simultaneous deployment of semi-realist and narrative pictorial strategies, the artist develops a complex, eclectic and evocative aesthetic that requires critical and open-ended engagement. The thesis concludes with provocative questions regarding the extent to which the artist’s aesthetics reflect hegemonic national narratives, or act to unsettle these. of a new Mozambican identity. Key to this analysis is an elaboration of the concept of the polemic sign, initially proposed by Jean Duvignaud (1967), adapted here to interpret the artist’s predilection for composite visual signs that, in their ambivalence and often provocative significations, resist processes of definitive translation. It is argued that through a juxtaposition of disparate forms of signs, and the simultaneous deployment of semi-realist and narrative pictorial strategies, the artist develops a complex, eclectic and evocative aesthetic that requires critical and open-ended engagement. The thesis concludes with provocative questions regarding the extent to which the artist’s aesthetics reflect hegemonic national narratives, or act to unsettle these.

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