Made available in DSpace on 2016-06-02T20:30:06Z (GMT). No. of bitstreams: 1 4709.pdf: 2150073 bytes, checksum: f0bb3ba0ad56cbde2ee098ee576b5f7d (MD5) Previous issue date: 2012-04-23 / Universidade Federal de Minas Gerais / Research on stimulus equivalence constitutes an experimental approach to assess variables underlying the development of symbolic behavior, which depends on the establishment of conditional relations between stimuli. Matching-to-sample procedure is typically used for teaching conditional discriminations, and it has been also used in early studies with honeybees. Bees are capable of learning conditional relations between stimuli, such as specific identity relations, arbitrary relations between visual stimuli, arbitrary relations between colors and odors and generalized identity matching. Therefore, basic processes involved in symbolic behavior could be studied using honeybees as an experimental model. The main objective of the present study was to establish conditional relations in honeybees. Another goal was to test for select and reject-control relations in simple discrimination baselines, since these controlling relations are involved in responding by exclusion. In Experiment 1, eleven bees Melipona quadrifasciata and Melipona rufiventris were individually trained to perform an identity matching-to-sample task. Identity relations were demonstrated by most of the bees. In Experiment 2, four M. rufiventris were individually trained on arbitrary relations. One of these bees demonstrated an increasing trend in accuracy in an arbitrary MTS task over the last sessions. In Experiment 3, twenty Apis mellifera and four M. rufiventris were trained to perform arbitrary relations. Additionally, Apis mellifera bees were presented with a symmetry test. Apis mellifera bees had acquired arbitrary MTS, but Melipona rufiventris performed at chance level. In the symmetry test, Apis mellifera performed at chance level. In Experiment 4, twenty M. rufiventris were individually trained to perform a simple discrimination task. Subsequently, each honeybee was presented to a select and reject control test. Select as much reject control had developed in simple discrimination training with M. rufiventris. On one hand, these data indicate that in most cases the arbitrary matching performance was not accurate. Moreover, symmetry relations did not emerge from training. On the other hand, most subjects responded highly accurately in simple discrimination and identity matching tasks. Most subjects had also demonstrated select and reject-control relations. These advancements in research on basic learning processes in bees may be a promising starting point for investigating the prerequisite repertoires involved in symbolic behavior. / Pesquisas sobre formação de classes de equivalência constituem uma abordagem experimental sobre o desenvolvimento do comportamento simbólico, o qual depende essencialmente do desenvolvimento de relações condicionais entre estímulos. O procedimento de emparelhamento com o modelo (MTS) é tipicamente usado para ensinar relações condicionais e tem sido usado também em pesquisas com abelhas. Abelhas são capazes de aprender discriminações condicionais, como relações de identidade, relações arbitrárias entre estímulos visuais, relações arbitrárias entre cores e odores e responder generalizado por identidade. Abelhas poderiam, então, ser usadas como um modelo experimental para o estudo de processos básicos envolvidos no desenvolvimento de precursores do comportamento simbólico. O principal objetivo da presente pesquisa foi estabelecer discriminações condicionais em abelhas. Outro objetivo foi testar o controle por seleção e controle por rejeição em linhas de base de discriminação simples, tendo em conta que essas relações de controle estão envolvidas no responder por exclusão. No Experimento 1, onze abelhas M. quadrifasciata e M. rufiventris foram treinadas em uma tarefa de emparelhamento por identidade. A tarefa foi aprendida pela maioria das abelhas. No Experimento 2, quatro M. rufiventris foram individualmente treinadas em uma tarefa de MTS arbitrário. Uma dessas abelhas apresentou indícios de aprendizagem da tarefa. No Experimento 3, vinte Apis mellifera e quatro M. rufiventris foram treinadas em uma tarefa de MTS arbitrário. Além disso, foi conduzido um teste de simetria com as Apis mellifera. A tarefa de MTS arbitrário foi aprendida pelas A. mellifera, mas não pelas M. rufiventris. No teste de simetria, as A. mellifera apresentaram desempenho com nível de precisão ao acaso, isto é, o comportamento não ficou sob controle da nova função de modelo. No Experimento 4, vinte M. rufiventris foram treinadas em uma tarefa de discriminação simples. Em seguida, foi conduzido um teste de controle por seleção e rejeição. Foi demonstrado tanto o controle por seleção quanto por rejeição. Por um lado, esses dados mostram que não foram produzidas discriminações condicionais estáveis. Além disso, não ocorreu emergência de simetria. Por outro lado, foram sistemática e fidedignamente produzidas discriminações simples, MTS por identidade e relações de controle por seleção e por rejeição em abelhas. Esses avanços no estudo de processos básicos de aprendizagem em abelhas podem ser um ponto de partida seguro para o estudo de repertórios relacionais complexos.

Current design models, approaches and theories are highly fragmented, have seldom been compared with one another, and rarely attempted to be consolidated. Novelty is a measure of creativity of engineering products and positively influences product success. Using physical laws and effects for designing can improve the chances of creativity but they cannot be used directly owing to their inadequate current representations. It is important to address activities, outcomes, requirements and solutions in designing. Conceptual design is an early phase in engineering design and needs to be supported better. A systematic approach for designing often increases effectiveness and efficiency. Thus, the broad objective of this thesis is to develop and validate a comprehensive understanding of how designing occurs during the conceptual phase of engineering design, and to support variety and novelty of designs during this phase. The approach followed is: (a) formulate and validate an understanding of novelty and its relationships to the designing constructs, in current designing, and(b)develop and validate a support, founded on the current designing, to improve novelty. The understanding and the support are addressed, respectively, through an integrated model and a systematic framework for designing; the model and the framework comprise activities, outcomes(including laws and effects), requirements and solutions. An integrated model of designing, GEMS of SAPPhIRE as req-sol is developed by combining activities(Generate, Evaluate, Modify, Select– GEMS), outcomes (State change, Action, Parts, Phenomenon, Input, oRgans, Effect–SAPPhIRE), requirements (req) and solutions (sol), identified from a comprehensive survey of existing design models and approaches. Validation of SAPPhIRE model with existing systems indicates that the model can be used to describe analysis and synthesis, both of which together constitute designing. Validation of the integrated model using existing videos of design sessions, to check if all its constructs are naturally used in designing, reveals that:(a) all the constructs are naturally used;(b) not all the outcomes are explored with equal intensity;(c) while high numbers of action and parts are observed, only low numbers of phenomenon, effects and organs are found. Empirical study using another set of design sessions to study the relationships between novelty and the outcomes reveals that novelty of a concept space depends on the variety of the concept space, which in turn depends on the variety of the idea space explored. Novelty and variety of a concept space also depend on the number of outcomes explored at each abstraction level. Thus, phenomena and effects are also vital for variety and novelty. Based on the above, GEMS of SAPPhIRE as req-sol framework for designing is proposed. The framework is divided into: Requirements Exploration Stage(RES) and Solutions Exploration Stage(SES). In RES and SES, requirements and solutions respectively at all the abstraction levels including SAPPhIRE are generated, evaluated, modified and selected. The framework supports task clarification, conceptual and early embodiment phases of designing, and provides process knowledge. Comparison of the framework against existing design models, theories and approaches reveals that:(a) not all existing models, theories and approaches address activities, outcomes, requirements and solutions together;(b) those that address all these constructs together do not make a distinction between requirements and solutions; and(c) no model or approach explicitly addresses novelty. The usability of the framework and Idea-inspire is assessed by applying them in an industrial project for designing novel concepts of lunar vehicle mobility system. The use of this combined support enables identification of critical requirements, development of a large variety of ideas and concepts. One of these concepts is physically and virtually modelled, and tested, and is found to satisfy all the requirements. A catalogue of physical laws and effects is developed using SAPPhIRE model to provide assistance to designers, especially for phenomena, effects and organs. Observations found during this development are reported. A comparative validation of the framework and the catalogue for their support to design for variety and novelty is done using comparative observational studies. Results from the observational studies reveal that the variety and the novelty of concept space improve with the use of the framework, or with the frame work and the catalogue, as compared to variety and novelty with no support.

In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset composition of high net worth individuals who have achieved financial independence. To achieve the aim of this study, it was first necessary to define net worth and to develop a theoretical framework of the assets and liabilities included in the measurement of an individual’s net worth and how these assets and liabilities should be valued. A definition of high net worth individuals was then formulated. Secondly, the factors influencing the asset composition of high net worth individuals, as well as selected demographic factors that influence net worth, were investigated. Finally, following a quantitative approach, data collected from the liquidation and distribution accounts of deceased individuals were analysed according to the developed framework. The results of this study suggest that are indeed differences in the contribution of the different asset types when measured using the mean, relative contribution and importance of the asset class in comparison with total assets. Further analysis revealed that the richest individuals included in the survey invested more in shares than the other groups for whom immovable property was the primary asset. Based on the analysis of selected demographic factors, the findings indicated that for many of the dependent variables, the asset used most by respondents in that group was not the same asset that made the highest contribution to the net worth of the individuals in the group. / Business Management / M. Com. (Accounting)

隨著知識經濟的發展，專利成為企業的重要資產，專利訴訟更成為企業經營管理必修顯學。專利之高度技術內容及其商業化本質，使得專利訴訟成為技巧最複雜、成本最高昂、耗費時間也最冗長的救濟程序，終而引發各界對於專利訴訟制度之反思，開始強調應循公平、合理、迅速、經濟、專業之糾紛解決程序來排解專利糾紛。美國於1982年制訂專利法第294條開放專利有效性及專利侵權爭議得由當事人自願提付仲裁，聯合國國際貿易委員會於1985年制訂國際商務仲裁模範法（UNCITRAL Model Law on International Commercial Arbitration），作為各會員國仲裁法制之參考藍本，世界智慧財產權組織（World Intellectual Property Organization，WIPO）亦於1994年成立「仲裁與調解中心」為智慧財產案件提供專業性及跨國性之糾紛解決服務。上開仲裁立法及機構設置均顯示專利仲裁制度之發展與成長。 專利是一種權利保護期間短暫、權利範圍不明確、保護客體高度技術化，且集結科技、法律、管理三大專業於一身之權利，其糾紛解決對於迅速性、專業性、經濟性、秘密性、靈活性、和諧性、跨國性及風險控制性之需求，正係仲裁程序所能提供之優點。惟專利權與仲裁程序仍有本質上之互斥，包括：專利權之獨佔性及其背後蘊含之龐大商機，吸引專利權人寧願循訴訟途徑奮戰到底；專利糾紛當事人之實力差距，使得雙方難以達成仲裁協議；專利糾紛對於調查證據之強烈需求，與仲裁程序強調之迅速、經濟致生衝突；專利判決的不確定性，以致專利案件約有50％的上訴成功率，此亦促使當事人欲循訴訟程序爭取由上訴審法官重新審視案件，而不願意循仲裁程序「一戰定江山」。 經本文就我國企業專利糾紛循仲裁程序解決進行分析，發現有下列幾點之限制：一、我國企業客觀實力不足，主觀心態復趨於保守，導致企業之糾紛程序選擇權受到一定的限制。二、仲裁程序以當事人合意為前提，雙方就現在之爭議欲達成仲裁協議，本即有一定之難度。三、我國仲裁法未開放專利有效性糾紛之仲裁容許性，權利有效性問題仍待行政法院認定，致生程序切割及審理時程延宕之不利益。四、我國仲裁制度因仲裁人之公正、獨立性有待加強、證據法則規範不夠完整且未能落實，導致程序正義不彰，當事人對仲裁制度信賴感普遍不足。五、我國仲裁法未明文賦予仲裁人核准保全程序之權限，當事人仍須向法院聲請假扣押、假處分裁定，不但緩不濟急，法官對於應否進行保全程序及核准為何種保全措施，其掌握度亦不如仲裁人。六、我國非紐約公約簽約國，以致於我國仲裁判斷面臨難以於外國獲得承認及執行之困境。上述幾點，都是我國企業專利糾紛欲循仲裁程序解決所面臨之限制因素。 有鑑於專利仲裁於我國企業之主要活躍領域，即美國與中國，已逐步成熟發展，本文謹建議我國企業面臨專利糾紛程序選擇時，應考量糾紛之目的及類型，以決定是否適用仲裁程序。若適用之，則需作好仲裁策略規劃，對於仲裁協議、仲裁地、仲裁機構、仲裁人、仲裁程序均應為適當之安排，以爭取最有利之仲裁判斷。 本文最末則自短程及長程觀點，對我國專利仲裁之發展提出建議。短程而言，我國企業就單純的法律解釋爭議、訟爭性不高或彼此間存有持續性合作關係之專利契約，宜約定仲裁條款；就專利侵權糾紛則得透過互相退讓之方式，約定就專利有效性爭議不為爭執，或同意被告之損害賠償上限，以換取適用仲裁之空間。長程而言，於仲裁立法面，我國應於仲裁法或專利法明文開放專利糾紛之仲裁容許性、增訂仲裁程序之調查證據規範、明文立法賦予仲裁庭核准保全程序之權限；於仲裁制度面，應提升仲裁人之公正性、獨立性及自律性、加強仲裁人之專業及制訂專業之專利仲裁規則；於企業策略面，建議企業應依專利糾紛之目的及類型為適當之程序選擇，如適用仲裁程序，則應妥善配置仲裁要素，規劃出最有利之仲裁程序。 / As the knowledge-based economy rapidly grows today, patent rights has become one of the most valuable assets of corporation. Patent litigation becomes the most important commercial method to generate massive revenue in nowadays. Patents usually involve complicated technology and commercial elements and patent litigation procedure is usually complicated, time consuming and mostly very expensive. Hence, new solutions, which are more fair, reasonable, rapid, economic and professional, are proposed to replace litigations. In the U.S., the Congress approved 35 U.S.C. 294 in 1982 to regulate rules allowing dispute parties may voluntary initiate binding arbitration procedure in regard with patent validity and infringement issues. The UNCITRAL Model Law on International Commercial Arbitration enacted in 1985 offered as prototype of arbitration legislation for UN members. In 1994, the WIPO Arbitration and Mediation Center was established to offer professional and cross-broader Alternative Dispute Resolution (ADR) options for the resolution of intellectual property disputes between private parties. All these reforms show the development and growth of patent arbitration. Patent are characterized with limitations on period of protection, scope of claim and advanced technology. It involves with the knowledge of law, technology and commerce. Thus it will be required to deal with patent dispute with efficiency, profession, confidentiality, economic, flexibility, multi-nation and risk control when one decides which dispute resolution method to adopt, and arbitration is exactly the ADR method that satisfies all the requirements. Nevertheless, the exclusivity and the great commercial interests inherent behind patent litigation attract patentees to enforce their patent rights through courts regime. The difference in financial strength and interest leads to a difficulty for different parties to achieve an agreement. Extensive discovery procedure is almost compulsory in patent infringement litigation so that information between parties can be fully disclosed through the process. On the other hand, information disclosure is limited in arbitration proceedings. Also the parties may appeal a patent case in court, and it has an approximately 50% win rate in such attempt. All these factors decrease the parties’ intention to settle their case by arbitration. Through the case study and analysis of the Taiwan companies on patent litigation and arbitration history, it is not difficult to discover the deficiency of Taiwan’s current arbitration regime. The shortage in resource and unwillingness to take arbitral procedure restricts Taiwan companies to exercise they right to select dispute resolution procedure. Mutual consensus is the key priority for arbitration, but this could be extremely difficult to achieve on given patent dispute. Patent validity cannot be determined through the arbitration under current Taiwan Arbitration Law and needs to be determined by court, which prolongs the arbitral proceedings. Moreover, the professional ability of Taiwan’s arbitration remains in doubt, in terms of lack of fairness, independence and evidence rules, led the untrustworthiness of our arbitration regime. The arbitral tribunal has no authority to order interim measures, such as provisional seizure and preliminary injunction and Taiwan is not a signature party of New York Convention are also the factors that weaken the value of arbitration procedure in Taiwan. In comparison with the system in Taiwan, China and the U.S. patent arbitration are more systematized and are still increasing in numbers in both China and the United States. This thesis shall point out the factors for parties to consider adopting arbitration as patent dispute resolution, and assist parties to plan arbitration strategies. Lastly, this thesis will give suggestions on Taiwan’s patent arbitration regime development in both short and long terms. In short term, the public should be more aware the benefits by adopting arbitration clause in contract, when argument and disagreement might exist merely on obvious legal definition or less argument presented or when collaboration still exist between parties. This will encourage parties to agree to solve their dispute through arbitration in advance. In long term, legislators should regulate more detailed rules on arbitration procedure, evidence rules, and judicial support. Arbitration institutions should increase the training, improve the quality of arbitrators and develop more conscientious procedure rules. Corporation should have the concepts to learn and understand more about arbitration, and takes arbitration into consideration as commerce strategy in advance.

In this thesis I address the research question: 'How has the Internet delivered pluralism by promoting structural diversity and/or content diversity in Australia's newspaper industry?' Structural diversity is defined here as diversity in newspaper ownership and content diversity as the diversity of views published by individual newspapers. Central to the thesis is the notion of pluralism, the belief that the news media should provide a range of views and opinions, contradictory as well as complementary, to allow informed citizens to effectively take part in the democratic process. The newspaper industry in this country, however, is controlled by a powerful press oligopoly across a range of markets, a situation believed to greatly limit pluralism. A review of newspaper ownership and circulation from 1986 to 2002 shows that, as at 2002, four newspaper owners are the sole occupants of Australia's national and capital city newspaper market. Seven owners are predominant in Australia's regional daily newspaper market, although just three owners controlled 69 per cent of the market's circulation in 2002. Two owners controlled 69 per cent of Australia's suburban newspaper market in 2002. Similar trends were seen in the country's Saturday newspaper and Sunday newspaper markets. In all markets except the regional daily newspaper market, News Limited is the dominant newspaper owner. Australian Provincial News and Media is the dominant owner in the regional daily newspaper market with a 27 per cent share of circulation in 2002. Australia's concentrated newspaper ownership structure has led to a number of formal inquiries into diversity in the industry since 1980. In this thesis I review two of these inquiries, the 1991-92 House of Representatives Select Committee on the Print Media (the Print Media Inquiry) and the 2000 Productivity Commission Inquiry into Broadcasting, to determine (among other things) the nature of and the relationship between structural and content diversity as they apply to Australia's newspapers. (By virtue of major media groups' involvement in the Productivity Commission's inquiry - particularly News Limited, Publishing and Broadcasting Limited and, to a lesser extent, Rural Press - this inquiry, although broadcast-oriented, considered Australia's newspaper industry at length.) This review shows both inquiries were clear on how they saw this relationship - structural diversity is necessary for content diversity. However, the Print Media Inquiry suggested it was almost impossible to guarantee structural diversity in the nation's newspaper industry. The Productivity Commission, meanwhile, said that while it accepted content diversity was not inconsistent with media ownership concentration, it was more likely to be achieved where there was diverse ownership. With the relationship between structural and content diversity in mind, and the Print Media Inquiry's and the Productivity Commission's beliefs that new entrants in the newspaper industry were unlikely in the short term, I examine the suggestion that the Internet has the potential to increase structural diversity in Australia's newspaper industry by allowing new players to efficiently enter the industry via the World Wide Web. The extent to which this might occur is determined by a study of 18 Australian newspaper websites with one argument being that if established newspapers find the transition online relatively easy, then independent online-only news sites might be similarly established. Mings and White's four online news business models - a subscription model, advertising model, e commerce-based transactional model and partnership-based model - are used as a framework to examine the study's results. The study shows Australia's experience mirrors international experience in terms of the growth of newspapers online and in terms of their lack of profitability. It shows that 28 per cent of the newspapers surveyed maintained their circulation while offering free online news content, while a further 33 per cent registered circulation increases. Advertising revenue increased for seven of the nine newspaper websites containing advertising, suggesting that, for some Australian newspapers at least, gaining online advertising (as opposed to gaining overall profitability) has proved successful. And while the survey shows little evidence of Australian newspapers using the transactional model in any real sense, it does show that Australian newspapers are forming local online partnerships with other media and non-media businesses to facilitate their online activities. The study's key finding is that of the 18 newspapers surveyed, just two websites were profitable. This finding is consistent with literature that highlights a lack of commercially viable independent online news ventures both in Australia and internationally. While considerable hopes were held that the Internet would introduce more structural diversity into Australia's newspaper industry, I argue that the Internet's commercial imperatives, as they apply to newspapers, have to a large extent precluded it from adding structural diversity in the industry. In these circumstances, it may be that the only viable way of increasing content diversity in the nation's newspaper industry is to increase the availability of diverse information sources to journalists. I propose that one way to do this is via the Internet. The extent to which this is occurring is determined by a survey of Australian journalists' Internet use, the survey results showing that 97.4 per cent of the journalists who responded now use the Internet regularly, including 97.5 per cent of newspaper journalists. But most journalists who responded use the Internet as a preliminary research tool and as a way to check facts rather than as a means of accessing diverse news sources. The respondents' top five Internet uses, for example, are to e-mail work colleagues, to undertake preliminary research, to access media releases from websites, to verify facts and to search other news organisations' websites. They access major news organisation websites most frequently, followed by government websites, university/research institution websites and corporate/company websites. The least frequently accessed websites are those that could conceivably provide the alternate views demanded by pluralism: online news and current affairs discussion groups and websites set up by private individuals. The survey shows the types of websites Australian journalists most frequently access are linked to the credibility they give to information contained on those websites. Major news organisation websites are seen as providing the most credible information, followed by university/research institution websites and government websites. Websites perceived as providing the least credible information were those that host online news and current affairs discussion groups and websites set up by private individuals. The survey also shows Australian journalists have not embraced online reader interaction to any extent, lessening the likelihood that readers will be able to provide journalists with more diverse news sources. Less than 20 per cent of journalists interact with readers via the Internet and less than 10 per cent use this interaction to create or follow up news stories. The survey does provide results that support source diversity, however. It shows that almost a third of Australian journalists have obtained additional news sources via the Internet. The Internet has also allowed more than 40 per cent of journalists to access individuals or groups that they would not otherwise have accessed. The survey also shows that journalists who have had experience working in the online media environment consistently use the Internet more productively, in terms of diversity, than other journalists. It is these journalists that interact online with readers more, that participate in online discussion groups more and that appear more willing to seek online information from non-traditional sources such as independent news websites and the websites of private individuals or groups. Journalists with online media experience also represent the group that has most sought training in online journalism and online media practice and that most believes the Internet will play an increasingly important role for journalists and news consumers in the future. At present, the survey suggests, journalists with this online media experience comprise just 19 per cent of Australian journalists. But as the number of journalists with online media experience increases in the workforce, these journalists' greater acceptance of the Internet may then assist in greater source diversity leading to greater content diversity in Australia's news media. The studies of newspaper websites and journalists' Internet use suggest and support differing diversity models. In this thesis I propose two models for diversity, the first drawn from views espoused by the Print Media Inquiry and the Productivity Commission's Inquiry into Broadcasting. This model (below) sees a one-to-one correspondence between structural and content diversity and assumes that to increase the diversity of views available to the public, the number of media outlets must similarly be increased. The argument that the Internet can provide media pluralism by permitting new players to enter the media market relatively easily, an argument tested by my study of Australian newspaper websites, is commensurate with this model. The second model is based on my inquiries into journalists' Internet use and proposes a method of increasing content diversity within a fixed media ownership structure. This model (below) acknowledges that journalists produce content mostly via traditional news sources, but proposes this content can be increased and/or changed, with an emphasis on more diverse information, via non-traditional news sources obtained via the Internet. The success of this model, however, is predicated on journalists' acceptance of online information as a viable news source. The implication for journalism is that established journalistic norms and practices, which can limit online-supported content diversity, need to be overcome. Overall, the results of my inquiries suggest the answer to the research question is that the Internet has so far delivered little in terms of structural and content diversity in Australia's newspaper industry. However, the Internet's potential to do so remains, particularly if independent online-based media ventures find ways to become commercially viable and if journalists adopt the technology as a means of finding more diverse news sources.

In South Africa, less than 10% of individuals are financially independent after retirement, with an increasing number becoming dependent on social grants from government – hence the importance of analysing the asset composition of high net worth individuals who have achieved financial independence. To achieve the aim of this study, it was first necessary to define net worth and to develop a theoretical framework of the assets and liabilities included in the measurement of an individual’s net worth and how these assets and liabilities should be valued. A definition of high net worth individuals was then formulated. Secondly, the factors influencing the asset composition of high net worth individuals, as well as selected demographic factors that influence net worth, were investigated. Finally, following a quantitative approach, data collected from the liquidation and distribution accounts of deceased individuals were analysed according to the developed framework. The results of this study suggest that are indeed differences in the contribution of the different asset types when measured using the mean, relative contribution and importance of the asset class in comparison with total assets. Further analysis revealed that the richest individuals included in the survey invested more in shares than the other groups for whom immovable property was the primary asset. Based on the analysis of selected demographic factors, the findings indicated that for many of the dependent variables, the asset used most by respondents in that group was not the same asset that made the highest contribution to the net worth of the individuals in the group. / Taxation / M. Com. (Accounting)

No description available.