Writing instruction and assessment in foreign language courses have traditionally relied on independent writing tasks, which require learners to compose essays in response to short prompts. Concerns with the limitations of independent writing tasks (e.g., inauthenticity) have resulted in increased interest in integrated/source-based writing tasks. Integrated writing tasks require learners to use sources in their writing and thus resemble academic writing more closely than do independent writing tasks. A review of the research literature has revealed a significant lack of studies investigating both composing processes and written products in response to integrated writing tasks, French as a second language writing, source-based writing on a computer, and the use of modalities other than print sources (e.g., visual and audio sources). This study addresses the identified research gaps by investigating French learners’ composing processes, written products, and perceptions in response to an integrated writing task in which the participants read a passage, visually examine a graph, listen to an audio recording, and then write a persuasive essay based on the three sources. Participants were 38 university students enrolled in third-year French language courses. Data included think-aloud protocols, screen recordings, notes, essays, questionnaire responses, and interviews. Data analysis focused on (a) composing processes and time allocated to them; (b) total amount, location, attribution, and degree of transformation of language integrated from the sources into the essays; and (c) perceptions of the integrated writing task and source use. Results indicate that the French learners actively interacted with the sources and integrated them into their writing in a variety of ways. Despite a relatively high percentage of the total amount of textual borrowing in the essays, the participants’ tendency to acknowledge and transform language from the sources pointed to their developing abilities and skills in appropriate source use. Most students liked writing an essay in response to the integrated writing task and viewed the three sources as valuable resources for language, content, and organization. Finally, pedagogical implications for student writing in upper-level foreign language courses are discussed. By incorporating integrated writing tasks along with traditional independent writing tasks, instructors can diversify their practices in writing instruction and assessment, increase the authenticity of writing tasks, and prepare students for their future foreign language courses, academic studies, and professional pursuits.

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Industry platforms, particularly open-source based platforms are emerging as the tipping point of a new trend of interoganizational relationships among firms. They are characterized by a large number of actors with different objectives that come and go. However in order to reap the benefits of network effects, reduce fragmentation and get access to a large pool of resources, coordination dynamics within the different actors to create and innovate the platform are needed. As opposed to traditional literature where a single firm leads the evolution of the platform, a more democratic approach based on the institutionalization of coordination, the implementation of coordination processes and mechanisms is proposed. A study in the form of interviews and interactive forums was carried in the Symbian Platform, specifically in the Symbian Foundation to identify the main coordination dynamics. The results showed that in the case of the Symbian Platform, firms´ first step towards coordination was to establish the formal structure of coordination, in this case the Symbian Foundation. Consequently the Symbian Foundation established the processes and coordination mechanisms by which all of the actors participate and access to a pool of resources. The study describes the evolution from democratic coordination to an increasing selfcoordination promoted by the Symbian Foundation within its members.

Industry platforms, particularly open-source based platforms are emerging as the tippingpoint of a new trend of interoganizational relationships among firms. They are characterizedby a large number of actors with different objectives that come and go. However in order toreap the benefits of network effects, reduce fragmentation and get access to a large pool ofresources, coordination dynamics within the different actors to create and innovate theplatform are needed. As opposed to traditional literature where a single firm leads the evolution of the platform,a more democratic approach based on the institutionalization of coordination, the implementationof coordination processes and mechanisms is proposed. A study in the form ofinterviews and interactive forums was carried in the Symbian Platform, specifically in theSymbian Foundation to identify the main coordination dynamics. The results showed that in the case of the Symbian Platform, firms´ first step towards coordinationwas to establish the formal structure of coordination, in this case the SymbianFoundation. Consequently the Symbian Foundation established the processes and coordinationmechanisms by which all of the actors participate and access to a pool of resources. Thestudy describes the evolution from democratic coordination to an increasing selfcoordinationpromoted by the Symbian Foundation within its members.

South Africa changed its tax system from a source-based to a resident-based system in 2001. This change is in line with tax reforms worldwide. However, over the last two decades, personal income tax reforms have not resulted in a noticeable increase in tax revenue worldwide, even though governments find themselves hard-pressed to maintain or increase their expenditure. The aim of this study was to compare the South African tax base, which relies on taxing individuals, with the tax base used in another developing country, namely India, as well as to those applied in two developed countries, namely the United Kingdom (UK) and the United States (US). This comparison identified similarities and differences between the countries, and highlighted possible improvements to South African tax legislation in order to broaden the country‟s tax base and potentially increase tax revenues. For the purposes of the study, a tax base can be defined as the total income of an individual, after allowing for specified deductions, allowances and other adjustments, on which tax is levied. It was determined that the tax base used in South Africa is similar in some respects to those used in India, the UK and the US. An improvement that South Africa could adopt is the inclusion of the annual value of house property, as specified in the Indian tax system. The employment abroad exclusion from income could be replaced by a foreign-earned income exclusion, as applied in the US tax system. It was also determined that permitting certain deductions could in fact increase the tax base, as these deductions could entice taxpayers to register for tax, therefore increasing tax compliance and ultimately increasing tax revenue. By adopting any of the advantages of the other tax systems, South Africa can broaden its tax base and generate additional tax revenue to support the government‟s needs. / Dissertation (MCom)--University of Pretoria, 2013. / gm2014 / Taxation / unrestricted

The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa is already the world’s second fastest growing economy after expanding 5% a year in the past two years, well above the global average.” (World Economic Forum, 2013). This has resulted in the movement of human capital between different tax jurisdictions and an increase in expatriates all across the world. The focus of the study is to expand on the current knowledge on the taxation of inbound expatriates working within South Africa, Botswana, Namibia and Nigeria, as the world has turned its focus on Africa in terms of investment and expansion, as supported by Shelley (2004:3), and to provide both employers and employees with knowledge of the different tax regimes (source-based taxation and residence-based taxation) found in some of the emerging and fastest growing markets in Africa: namely Botswana, Namibia, Nigeria and South Africa. It was found that the African tax landscape provides for a vast range of tax systems, of which, most are either residence–based or source-based. The tax systems of South Africa and Nigeria are similar in that they are residence-based. In each of these two countries, tax residents are taxed on their worldwide income, while non-residents are only taxed on income from specific sources. Therefore, residency is an essential concept in each of these tax systems. The above-mentioned countries, however, apply different methods and factors in determining the concept of residency. As a result of the difference in determining tax residency and differences in their domestic income tax legislations, the taxability of income earned abroad differs in these countries. The tax systems of Botswana and Namibia are similar in that they are source-based. In each of these countries, income is taxable when it is from a source or deemed source within these countries. Although in exceptional circumstances, some income which is not from a source within these countries may be taxable, relief is applied in terms of the domestic legislation, in order to lessen the burden of tax. Source is therefore a vital concept in each of these tax systems. The definition and application of the term source is different in both countries. However, similarities are found in that the source is primarily where the services were physically rendered. Both employers and employees should consider the basis of taxation (source basis and residence basis) that is applied by the prospective host country when making a decision regarding an assignment to a foreign country as this forms a major factor in how their income (both local and foreign) will be treated. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

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Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.

Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2008.