The purpose of this study is to examine how children interact with each other in the free play. My questions have been which access strategies children use, how they use secondary adjustments and how they use language in order to gain position and status in the play. The study has been characterized by a qualitative research-oriented method, with interpretive analysis and qualitative interviews. The data collection was done through observations and conversations with children about their play. The children in the study are between the ages of three and five-years-old. The weakness of this study has been that I haven’t had enough children to observe and interview, because I didn’t get the parents approval to use their children in the study. This might have affected the result. The theories I have used in the analysis has been Löfdahl's theories of secondary adjustments and play acts and Corsaro's theories about how children's use of language in play varies depending on what status they have and his theories of access strategies.  The study shows that children are aware of what social codes they should follow in their pre-school groups. The results showed that the children have developed various secondary adjustments, both to teachers and other children in the group. The most common entry strategy to gain access to a play was request for access. This was such an approved strategy, the children rarely tried to gain access by any other strategies. The children showed awareness of which status the other children in the group had, children with a higher status, more often were allowed to have the control in play.

A Reforma Psiquiátrica brasileira defende o tratamento não asilar para indivíduos diagnosticados com transtornos mentais severos e/ou persistentes, principalmente através dos Centros de Atenção Psicossocial (CAPS). Esta pesquisa propõe mostrar como se dá a dinâmica dos ajustamentos primários e secundários em uma unidade CAPS, levando em consideração as interações sociais e os discursos produzidos na instituição. Para isso, é utilizada a técnica de observação participante e a análise de documentos formais e informais. O diálogo teórico principal é com a produção de Erving Goffman e é tomado como contraponto o trabalho de Michel Foucault. Existem dois fatos que chamam a atenção na unidade pesquisada: o ativismo da equipe técnica e a obrigação de aprovação da pesquisa por um Comitê de Ética relacionado ao Ministério da Saúde. Verifica-se que a participação dos usuários modificou a forma como se dão as relações sociais na instituição. Em instituições não totais que buscam respeitar os direitos humanos, como o CAPS, há controle social e, consequentemente, resistência. O controle social imposto pela instituição gera, por parte dos pacientes, a necessidade de defender seus self dessas violações mesmo que esses possam ser consideradas mais sutis, em comparação com a realidade de um hospital psiquiátrico. Acredita-se que a fronteira entre os ajustamentos primários e secundários se tornou mais conflitiva e que essas questões foram reformuladas devido à participação dos usuários na instituição, o que leva a instituição a constantemente fazer acordos com os pacientes para manter o controle da instituição. Ao verificar na instituição os ajustamentos e as relações de poder através das interações e dos discursos dos atores sociais, pode-se dizer que uma característica nova na instituição CAPS, em relação ao hospital psiquiátrico, é a participação dos usuários na instituição e essa mudança produz acordos e conflitos entre usuários e membros da equipe multiprofissional. / The Brazilian Psychiatric Reform advocates non-asylum treatment for individuals diagnosed as suffering from severe and/or persistent mental disorders, mainly through the Psychosocial Care Centers (CAPS). This research proposes to show how the dynamics of primary and secondary adjustments occurs in a CAPS unit, taking on account the social interactions and the discourses produced in the institution. For that, it is used the participant observation technique and the analysis of formal and informal documents. The main theoretical dialogue is with the production of Erving Goffman and it is taken as counterpoint the work of Michel Foucault. There are two facts that draw attention in the unit researched: the activism of the psy staff and the obligation to have the research approved by an Ethics Committee related to the Ministry of Health. It is verified that the participation of the users modified the way in which the social relations in the institution take place. In non-total institutions that seek to respect human rights, as the CAPS, there are social control and, consequently, resistance. The social control imposed by the institution generates on the part of the patients the need to defend their self from these violations even if they can be considered subtler, when compared to the reality of a psychiatric hospital. It is believed that the boundary between primary and secondary adjustments has become more conflicting and that these issues have been reformulated due to the participation of the users in the institution, which leads the institution to constantly make agreements with the patients to maintain the control of the institution. When verifying in the institution the adjustments and the power relations through the interactions and the discourses of the social actors, it can be said that a new feature at the CAPS institution, in relation to the psychiatric hospital, is the participation of the users in the institution and this change produces agreements and conflicts between users and members of the multiprofessional staff.

A Reforma Psiquiátrica brasileira defende o tratamento não asilar para indivíduos diagnosticados com transtornos mentais severos e/ou persistentes, principalmente através dos Centros de Atenção Psicossocial (CAPS). Esta pesquisa propõe mostrar como se dá a dinâmica dos ajustamentos primários e secundários em uma unidade CAPS, levando em consideração as interações sociais e os discursos produzidos na instituição. Para isso, é utilizada a técnica de observação participante e a análise de documentos formais e informais. O diálogo teórico principal é com a produção de Erving Goffman e é tomado como contraponto o trabalho de Michel Foucault. Existem dois fatos que chamam a atenção na unidade pesquisada: o ativismo da equipe técnica e a obrigação de aprovação da pesquisa por um Comitê de Ética relacionado ao Ministério da Saúde. Verifica-se que a participação dos usuários modificou a forma como se dão as relações sociais na instituição. Em instituições não totais que buscam respeitar os direitos humanos, como o CAPS, há controle social e, consequentemente, resistência. O controle social imposto pela instituição gera, por parte dos pacientes, a necessidade de defender seus self dessas violações mesmo que esses possam ser consideradas mais sutis, em comparação com a realidade de um hospital psiquiátrico. Acredita-se que a fronteira entre os ajustamentos primários e secundários se tornou mais conflitiva e que essas questões foram reformuladas devido à participação dos usuários na instituição, o que leva a instituição a constantemente fazer acordos com os pacientes para manter o controle da instituição. Ao verificar na instituição os ajustamentos e as relações de poder através das interações e dos discursos dos atores sociais, pode-se dizer que uma característica nova na instituição CAPS, em relação ao hospital psiquiátrico, é a participação dos usuários na instituição e essa mudança produz acordos e conflitos entre usuários e membros da equipe multiprofissional. / The Brazilian Psychiatric Reform advocates non-asylum treatment for individuals diagnosed as suffering from severe and/or persistent mental disorders, mainly through the Psychosocial Care Centers (CAPS). This research proposes to show how the dynamics of primary and secondary adjustments occurs in a CAPS unit, taking on account the social interactions and the discourses produced in the institution. For that, it is used the participant observation technique and the analysis of formal and informal documents. The main theoretical dialogue is with the production of Erving Goffman and it is taken as counterpoint the work of Michel Foucault. There are two facts that draw attention in the unit researched: the activism of the psy staff and the obligation to have the research approved by an Ethics Committee related to the Ministry of Health. It is verified that the participation of the users modified the way in which the social relations in the institution take place. In non-total institutions that seek to respect human rights, as the CAPS, there are social control and, consequently, resistance. The social control imposed by the institution generates on the part of the patients the need to defend their self from these violations even if they can be considered subtler, when compared to the reality of a psychiatric hospital. It is believed that the boundary between primary and secondary adjustments has become more conflicting and that these issues have been reformulated due to the participation of the users in the institution, which leads the institution to constantly make agreements with the patients to maintain the control of the institution. When verifying in the institution the adjustments and the power relations through the interactions and the discourses of the social actors, it can be said that a new feature at the CAPS institution, in relation to the psychiatric hospital, is the participation of the users in the institution and this change produces agreements and conflicts between users and members of the multiprofessional staff.

Den här studien handlar om barns interaktion i tamburen i förskolan och hur de skapar sina egna unika kamratkulturer på detta avgränsade område. Den är skriven med barns perspektiv och med en fenomenologisk ansats. Videobservationer har genomförts för att göra barns interaktion synlig. De presenteras i exerpts och innehåller barns verbala uttryck och handlingar. Resultatet visar att barn skapar och skyddar interaktionsutrymme i tamburen. De gör detta genom att använda sekundära anpassningar för att möjliggöra fortsatt interaktion och för att få igenom sin vilja. Peer talk och förkroppsligade handlingar ingår också i skapandet av kamratkultur. / This study is about children’s interaction in the hall of the preschool and how they create their own unique peer culture in this secluded space. It is written with a child’s perspective with a phenomenological approach. Video-observations were carried through to make children’s interaction visible. They are being presented in excerpts containing verbalizations and children’s actions. The result shows that children create and protect interactive space in the hall, using secondary adjustments to enable ongoing interaction and to have their will and also peer talk and embodied actions to create a peer culture.

Deviations from arm’s length prices (prices charged between independent persons) charged between connected cross-border companies are corrected by primary transfer pricing adjustments, effected by the tax authorities of a country, resulting in secondary transactions classified as constructive loans, constructive dividends or constructive equity contributions. Tax could be imposed on the secondary transaction, giving rise to a secondary adjustment. For years of assessment commencing on 1 April 2012 secondary transactions, previously regarded as constructive dividends with Secondary Tax on Companies, were amended to be treated as constructive loans with interest adjustments. The primary research problem addressed by this literature study was to establish whether the constructive loan is the appropriate treatment of secondary transfer pricing transactions in the South African context and if not, whether the other alternatives suggested by the Organisation for Economic Co-operation and Development (“OECD”) guidelines should be considered. The OECD suggests that a transaction should be characterised in accordance with its substance. Determination of the subjective economic substance may be established by the motives of multinational groups for setting transfer prices. Multinational groups could have various motives for setting transfer prices that deviate from the arm’s length principle, influencing the economic substance of secondary transactions. In order to determine if the treatment of a secondary transaction, as a constructive loan, would be appropriate and reflect the economic substance of adjustments arising as a result of these motives, the characteristics of each alternative were analysed. The characteristics determined for each of the alternatives were then applied to the economic substance arising from a motive, to determine the appropriateness of each of the alternatives as a secondary transaction. Based on the motives for entering into these transactions, an analysis was performed. The findings led to the conclusion that in the case of the economic substance of transactions, which give rise to transfer pricing adjustments, a constructive dividend appears to be the appropriate treatment for a secondary transaction in most circumstances, as opposed to the constructive loan currently applied by South Africa. Constructive loans or constructive equity contributions may be reflective of the economic substance in exceptional circumstances. The study makes recommendations that South Africa should consider amending the current treatment of a secondary transaction as a constructive loan, to a constructive dividend. It was also recommended that overlapping criteria in the dividend definition be eliminated and that further research should be undertaken in order to determine how the exceptional circumstances for characterisation as a constructive loan or constructive equity contribution, should be provided for in the Income Tax Act (58 of 1962). / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Deviations from arm’s length prices (prices charged between independent persons) charged between connected cross-border companies are corrected by primary transfer pricing adjustments, effected by the tax authorities of a country, resulting in secondary transactions classified as constructive loans, constructive dividends or constructive equity contributions. Tax could be imposed on the secondary transaction, giving rise to a secondary adjustment. For years of assessment commencing on 1 April 2012 secondary transactions, previously regarded as constructive dividends with Secondary Tax on Companies, were amended to be treated as constructive loans with interest adjustments. The primary research problem addressed by this literature study was to establish whether the constructive loan is the appropriate treatment of secondary transfer pricing transactions in the South African context and if not, whether the other alternatives suggested by the Organisation for Economic Co-operation and Development (“OECD”) guidelines should be considered. The OECD suggests that a transaction should be characterised in accordance with its substance. Determination of the subjective economic substance may be established by the motives of multinational groups for setting transfer prices. Multinational groups could have various motives for setting transfer prices that deviate from the arm’s length principle, influencing the economic substance of secondary transactions. In order to determine if the treatment of a secondary transaction, as a constructive loan, would be appropriate and reflect the economic substance of adjustments arising as a result of these motives, the characteristics of each alternative were analysed. The characteristics determined for each of the alternatives were then applied to the economic substance arising from a motive, to determine the appropriateness of each of the alternatives as a secondary transaction. Based on the motives for entering into these transactions, an analysis was performed. The findings led to the conclusion that in the case of the economic substance of transactions, which give rise to transfer pricing adjustments, a constructive dividend appears to be the appropriate treatment for a secondary transaction in most circumstances, as opposed to the constructive loan currently applied by South Africa. Constructive loans or constructive equity contributions may be reflective of the economic substance in exceptional circumstances. The study makes recommendations that South Africa should consider amending the current treatment of a secondary transaction as a constructive loan, to a constructive dividend. It was also recommended that overlapping criteria in the dividend definition be eliminated and that further research should be undertaken in order to determine how the exceptional circumstances for characterisation as a constructive loan or constructive equity contribution, should be provided for in the Income Tax Act (58 of 1962). / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014