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

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The routing strategy used in today's Internet is best-effort service, where all data packets are treated equally. This type of service is not suited for applications such as video conferencing, and video on demand, that requires the availability of certain resources (such as bandwidth) to be guaranteed for them to function properly. The routing in this context, called Quality-of-Service (QoS) Routing, is the problem of finding suitable paths that meet the application's resource requirements. The majority of proposed QoS routing schemes operate by maintaining the global state of the network, and using this knowledge to compute the QoS route. However, all these schemes suffer from the inherent drawback of scalability, because of the need for each node to collect state information about the complete network. The other type of QoS routing schemes do not maintain network state information, but instead flood the network with QoS connection establishment requests. This type of scheme suffers from excessive message overhead during QoS connection establishment. In this thesis, we present a new QoS routing algorithm that is a combination of the above-mentioned two schemes (i.e., global state and flooding based). The algorithm aims at minimizing the message overhead associated with these two schemes and still maintaining the positive aspects of both of them. The basic idea of the algorithm is: to reach to a destination, the path(s) will always pass through a specific set of intermediate nodes. The algorithm discovers such intermediate nodes (limited by a hop count threshold value needed to reach there). When a QoS connection request arrives at a node, it selects the feasible path leading to the intermediate node for the requested destination. The QoS connection establishment message (or routing message) is forwarded along this path. When the message arrives at the intermediate node, the further path is decided through same logic. To decide the path that leads to the intermediate node, the algorithm maintains the link state related to these intermediate nodes, and link state updates are restricted only with regard to these intermediate nodes. Because of this restriction in link state updation, one has less message overhead, compared to the global state based routing scheme. Further, the algorithm tries to group these intermediate nodes in such a way that the routing message need be sent to only one of the grouped intermediate nodes, and still makes sure that all the possible paths are covered. Therefore, one has a reduced message overhead because of grouping.

L'électronique organique a connu durant la dernière décennie un essor considérable. La production de dispositifs à base de matériaux organiques reste néanmoins freinée par différents verrous technologiques. La caractérisation de ce type de systèmes conduit à des besoins analytiques spécifiques et la spectrométrie de masse des ions secondaires à temps de vol (Timeof-Flight Secondary Ion Mass Spectrometry – ToF SIMS) est a priori très pertinente notamment grâce à l'utilisation d'un nouveau type de faisceau d'ions à base d'agrégats d'argon (Arn +). L'objectif principal de ce travail a donc été de comprendre l'interaction ions-matière d'un tel faisceau avec les matériaux organiques utilisés en électronique organique. Une étude fondamentale a d'abord été réalisée en comparant différents faisceaux d'ions de décapage (Cs+, C60 ++, Arn +) sur des échantillons organiques structurés (tels que les copolymères à blocs PS-b-PMMA) et il est apparu que, bien que la taille des agrégats et leur énergie ont peu d'effet sur l'endommagement observable sur les échantillons, les agrégats d'argon de grande taille induisent de la rugosité lors du profil en profondeur ToF SIMS, sans modification chimique, ce qui a été confirmé par des analyses complémentaires – AFM (Atomic Force Microscopy) et XPS (X-ray Photoelectron Spectroscopy) – et une modélisation géométrique. Ensuite, différents dispositifs du domaine de l'électronique organique ont été caractérisés. Ainsi, l'étude de l'auto structuration des copolymères à blocs PS-b-PMMA a permis d'évaluer l'influence du temps de recuit et de l'épaisseur de la couche. Par ailleurs, un protocole a été développé pour l'analyse d'empilements de couches inorganiques/organiques, notamment ceux des OLED. Il a ainsi été possible de caractériser par profil en profondeur ToF-SIMS les différents empilements d'un dispositif de l'électronique organique en conservant la détection d'un signal moléculaire et une haute résolution en profondeur de 2 nm. Parallèlement, nous avons identifié la dégradation chimique d'un matériau organique du multicouche constitutif de l'empilement et évalué la protection de celui-ci via des couches barrières. Plus précisément, les signatures de la réaction d'hydrolyse de la couche ont été identifiées ainsi que la teneur en humidité après encapsulation / During the last decade, organic electronics have developed rapidly. However, the production of organic electronic devices is still impeded because of various technological barriers. Such systems have specific analytical needs and time-of-flight secondary ion mass spectrometry (ToF-SIMS) is per se highly relevant, particularly when considering the use of a new type of ion source based on argon clusters (Arn +). The main objective of this work was therefore to understand the ion-matter interactions of such a cluster beam with the organic materials used in organic electronics. A fundamental study was carried out by comparing sputtering with three different ion beams (Cs+, C60 ++, Arn +) on organic structured samples (such as PS-b-PMMA block copolymers) and it transpired that although cluster size and energy has little effect on the observable damage to the sample, larger argon clusters induce more roughness during ToFSIMS depth profiling. This was confirmed by AFM (Atomic Force Microscopy) and XPS (Xray Photoelectron Spectroscopy) and a geometric model. Next, different devices in organic electronics were characterized by ToF-SIMS. The study of self-assembling PS-b-PMMA block copolymers made possible to evaluate the influence of the annealing duration and of the thickness of the layer. Furthermore, a protocol was developed to analyse stacks of inorganic/organic layers, in particular those contained in OLED devices. It was then possible to characterize the stacks of a complete organic light-emitting device whilst maintaining molecular signal and a high depth resolution of 2 nm. In parallel we identified the chemical degradation of an organic material in the stack and evaluated the efficiency of barrier layers designed to protect it. More precisely, specific signatures to the hydrolysis reaction of the layer as well as increase in moisture level after encapsulation were identified

Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic economies. In South Africa, recent economic liberalisation and associated relaxation of exchange controls have created increasing exposure to global competition, risk of capital flight and potential threat to the tax base. Heeding OECD recommendations intended to counter negative tax implications for domestic economies and curb harmful tax practices, South Africa introduced controlled foreign company provisions initially in 1997, followed by comprehensive legislation in 2001. Appropriateness of South Africa’s CFC regulations as domestic anti-avoidance measures is assessed in this study for their relevance in the international fiscal arena, highlighting key divergences, shortcomings and anomalies in the South African regulations compared with OECD recommendations, and with regulatory measures in the United Kingdom (jurisdictional-entity approach) and the United States (transactional approach), these two examplars offering paradigms of the most important CFC regulatory approaches currently in force. The primary materials investigated in the study are the statutes which constitute the taxation laws, read in conjunction with auxiliary, quasi-statutory advisory and explanatory documentation issued by the respective regulatory authorities, along with test cases that established legal precedent on points of ambiguity in taxation law. A key finding in the literature review is the relative dearth of publications on current South African CFC regulations in an international comparative context. A paradigm shift is noted in United Kingdom tax policy, as it migrates towards a territorially inclined tax system in CFC regulations – more compatible with European Union (EU) requirements and propelled in large measure by EU-pressure – with a similar trend in United States tax policy, intended to rekindle expansion and growth of the United States economy through repatriation of foreign funds earned by CFCs. The study finds that it would be unrealistic to seek an absolute paradigm for reform or evolution of South African CFC regulations in either the United Kingdom or the United States, although the South African and United Kingdom CFC measures show significant affinities in their entity-based mechanisms to grant full exemption. More significant constituents of CFC regulation in one or another of the two countries do, however, prove to be generally congenial to the South African situation and offer useful pointers for ongoing reform of the South African measures. Other areas in the United Kingdom or United States CFC regulations are identified as less relevant to South African requirements, being linked to tax principles that would be excessively complicated in the South African circumstances, needlessly demanding for tax administrators and for South African shareholders, contradictory to South African tax principles, anachronistic, or not suited for the underlying global-entity approach in the South African regulations. The research provides an updated assessment of the current state of the South African CFC regulatory measures, when seen in a broader international context, and indicates areas that could be the subject of fruitful ongoing investigation. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

Globalisation of trade and investment has led multinational enterprises to develop strategies to maximise profits by investing in countries with a favourable tax climate, resulting in loss of tax revenue to domestic economies. In South Africa, recent economic liberalisation and associated relaxation of exchange controls have created increasing exposure to global competition, risk of capital flight and potential threat to the tax base. Heeding OECD recommendations intended to counter negative tax implications for domestic economies and curb harmful tax practices, South Africa introduced controlled foreign company provisions initially in 1997, followed by comprehensive legislation in 2001. Appropriateness of South Africa’s CFC regulations as domestic anti-avoidance measures is assessed in this study for their relevance in the international fiscal arena, highlighting key divergences, shortcomings and anomalies in the South African regulations compared with OECD recommendations, and with regulatory measures in the United Kingdom (jurisdictional-entity approach) and the United States (transactional approach), these two examplars offering paradigms of the most important CFC regulatory approaches currently in force. The primary materials investigated in the study are the statutes which constitute the taxation laws, read in conjunction with auxiliary, quasi-statutory advisory and explanatory documentation issued by the respective regulatory authorities, along with test cases that established legal precedent on points of ambiguity in taxation law. A key finding in the literature review is the relative dearth of publications on current South African CFC regulations in an international comparative context. A paradigm shift is noted in United Kingdom tax policy, as it migrates towards a territorially inclined tax system in CFC regulations – more compatible with European Union (EU) requirements and propelled in large measure by EU-pressure – with a similar trend in United States tax policy, intended to rekindle expansion and growth of the United States economy through repatriation of foreign funds earned by CFCs. The study finds that it would be unrealistic to seek an absolute paradigm for reform or evolution of South African CFC regulations in either the United Kingdom or the United States, although the South African and United Kingdom CFC measures show significant affinities in their entity-based mechanisms to grant full exemption. More significant constituents of CFC regulation in one or another of the two countries do, however, prove to be generally congenial to the South African situation and offer useful pointers for ongoing reform of the South African measures. Other areas in the United Kingdom or United States CFC regulations are identified as less relevant to South African requirements, being linked to tax principles that would be excessively complicated in the South African circumstances, needlessly demanding for tax administrators and for South African shareholders, contradictory to South African tax principles, anachronistic, or not suited for the underlying global-entity approach in the South African regulations. The research provides an updated assessment of the current state of the South African CFC regulatory measures, when seen in a broader international context, and indicates areas that could be the subject of fruitful ongoing investigation. / PhD (Tax), North-West University, Potchefstroom Campus, 2014

此博士論文乃是以兩國福利受兩國交易成本及關稅的影響、以及兩國 資本所得稅率在就籍與就源課稅兩種稅制下受交易成本及資源稟賦的 影響做為分析的主軸, 以探討交易成本不一致下的國際產業移動之驅 動因素, 以及由此而產生的各國之福利水準和各國各種政策在不同條 件下對於福利的影響, 包含以下3 篇論文。 論文1: 不對稱貿易成本下之雙邊關稅的福利分析 當貿易成本存在時, 關稅的上升或下降對於經濟體系的福利變化之分 析目前仍少有廣泛討論, 本文之目的即在於分析此情況下關稅之存在 是否為兩國之間的次佳選擇之議題。在此, 我們依Dornbusch et al. (1977) 所建立的兩國連續商品空間之貿易模式內生模型進行分析。本 文證明, 當雙方貿易存在出口貿易成本時, 若本國出口成本高於外國 時, 兩國同步提高關稅將會使兩國皆減少出口, 本國所節省的貿易成 本將轉換為本國自行生產所支付的工資。此時, 若兩國經濟規模相同, 則本國的相對工資將會上升; 若本國之人口規模大於外國, 則不但本 國福利上升, 加總後之世界總福利亦會上升。當貿易成本為零時, 本文 則與Dornbusch et al. (1977) 及傳統上文獻的分析之結論一致, 課徵 關稅將使福利下降。因此, 當兩國間存在不對稱貿易成本時, 即使市場 為完全競爭, 零關稅亦非兩國之間的最適貿易政策。 關鍵詞: 貿易成本, 福利, 人口規模, 次佳理論 JEL 分類代號: F15, F42 論文2: 不對稱境內物流成本下之租稅與公共投入競爭 對於不同資本課稅原則下資本稅率與廠商選址之均衡分析, 本文設立 不完全競爭之兩國一般均衡模型, 探討廠商的區位選擇以及兩國間的 租稅競爭在不同的資本所得稅制及各國不同的基礎建設水準下所受到 的影響。在此, 資本所得課稅分為就籍課稅及就源課稅兩種方式, 而各 國之基礎建設的影響則為當地廠商的對內交易成本及對外貿易成本。 本研究發現, 不論是採取就籍課稅或就源課稅, 若兩國的資源稟賦及 基礎建設完全一致時, 則一國須採取降到底部(race to the bottom) 的政策, 透過較低之資本稅率才能使得本國的廠商集中度大於資本豐 富度。當兩國之間的資源稟賦及基礎建設不一致時, 則豐富的資源稟 賦及良好的基礎建設可使一國即使設定較高的資本稅率依然可以擁有 較高的廠商集中度。另一方面, 若原本兩國之貿易成本相同, 若一國以 全球化作為政策方向, 以改善對外貿易基礎建設而使跨國貿易成本下 降時, 將使得境內物流基礎建設較佳的國家的廠商集中度提高, 即使 此一貿易成本下降乃是由對手國所達成亦會得到此一結果。因此, 一 國應優先致力於在地化改善其境內基礎建設再進行全球化之作為。另 一方面, 就福利效果而言, 本研究發現, 改善本國之基礎建設可提高本 國福利、損及外國福利, 將會存在以鄰為壑的效應。當兩國經濟規模一 致、交易成本一致時, 則不論何國改善基礎建設, 加總的世界總福利將 會上升。 關鍵詞: 全球化, 在地化, 基礎建設, 租稅競爭, 福利分析 JEL 分類代號: R12, R53, F21 論文3: 不對稱對外出口成本下之租稅與公共投入競爭 本文設立一個兩國之間存在不對稱的境內物流成本及對外貿易成本, 以分析政府部門的不同公共投入對於其資本稅率及國民福利的影響。 本研究發現, 當兩國之間的對外貿易成本決定於各自的基礎建設與物 流通路時, 改善本國之境內物流基礎建設及對外貿易基礎建設以降低 本國的交易成本將可明確的提高本國的廠商集中度, 使得本國得以擁 有較高的資本稅率臨界值。同時, 當本國之交易成本降低時, 外國會受 到此一政策的負向影響, 使得其廠商集中度降低, 資本稅率的臨界值 亦因而降低。因此, 本國不論是改善境內或對外的基礎建設以降低交 易成本, 皆是以鄰為壑的政策。若就福利效果而言, 改善本國的基礎建 設以降低本國的境內及對外之交易成本皆可使本國的福利上升。就世 界福利而言, 當兩國原本的經濟規模相等、相對交易成本相等時, 世界 之福利將會因而上升。 關鍵詞: 貿易成本, 基礎建設, 租稅競爭, 租稅原則, 福利分析 JEL 分類代號: R12, R53, F21 / This main issues of this dissertation are the effect of asymmetric trade costs and bilateral tariffs on the welfare of the two countries, and the effect of capital tax competition on firms’ location choice under asymmetric trade costs and capital endowment of the two countries. Under these model setting, I discuss the welfare effect of trade policy and public infrastructure by the following 3 essays. Essay 1:The welfare Analysis of Bilateral Tariff under The Asymmetric Trade Costs. Although a large number of studies have been made on the welfare effect of bilateral tariff, little is known about what will be different if the trade costs are embedded in the international trade. The purpose of this essays is to analyze whether the bilateral tariff will be the second best choice under this kind of circumstance. In this essay, it is shown that the wage of the home country will increase from the saving of its higher trade cost if the two countries impose the bilateral tariff and it contribute to less trade between the two countries. If the home country own more population then the foreign country, then the world welfare will increase by the much more increase of the home country welfare. It is also shown that the welfare will decrease if there is no trade cost between the two countries, and this conclusion is in line with Dornbusch et al. (1977). Hence, the existence of asymmetric trade cost will change the traditional conclusion that bilateral tariff will be harmful to the two countries if the market is perfect competition. Keywords : trade cost, welfare, population size, second-best theroy JEL classification : F15, F42 Essay 2: The Tax and Infrastructure Competition under the Asymmetric Homeland Transport Costs This essay build a two-country general equilibrium model with monopolistic competition to discuss the issue of capital tax and the firm’s relocation under different taxation principle and different international trade cost and domestic transport cost between the two countries. In this essay, there are two kinds of taxation principles : the source-based principle and the residence-based principle. The globalization policy is to lower international trade cost, while the localization policy is to lower the domestic transport cost. The first conclusion from this essay is that : no matter what kind of taxation principle, there will be “race to the bottom” tax policy between the two countries for the purpose of attracting more firms if their endowments and infrastructure are the same. When their endowments and infrastructure are asymmetric, the country with better infrastructure and much more endowment can impose a higher capital tax and still own more firms then the other country. The second conclusion from this essay is that the country with better domestic infrastructure will benefit from globalization policy, even it is the unilateral policy of the other country. Hence, localization policy has higher priority than the globalization policy. Besides, this essay also shows that the localization policy will enhance the domestic welfare and lower the foreign welfare. Hence, localization policy will have the effect of beggar-thy-neighbor. However, the world welfare still increases from this policy. Keywords : globalization, localization, infrastructure, tax competition, welfare analysis JEL classification : R12, R53, F21 Essay 3:The Tax and Infrastructure Competition of The Two Countries with Asymmetric Export Costs This essay builds a two-country location model with asymmetric domestic transport cost and international trade cost to analyze the effect of infrastructure on the tax rate and welfare of the two countries. There are perfect capital mobility between the two countries and the transport cost and trade cost is decided by the location of the firms. Hence, its cost will be the result of the infrastructure policy of each country. It can be derived from this essay that the improvement of domestic or international infrastructure of own’s country can increase the concentration of firm and lead it to be capable of imposing a higher capital tax. Hence, the improvement of domestic and international infrastructure in one country will be “beggar-thy-neighbor” to the other country. For the welfare effect, it can also enhance its own welfare. When the two countries are of the same economic size and face the same relative trade and transport cost, the world welfare will increase from the improvement of infrastructure of either country. Keywords : trade cost, infrastructure, tax competition, tax principle, welfare analysis JEL classification : R12, R53, F21

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In support of a short dissertation entitled - "A critical review of the source and residence principles of taxation of income : A place for both principles in the South African tax system?" Qbjeetives To review and critically examine the application of the source and reside.nce principles regarding the taxption of income in South Africa, and to reveal the extent of the existence and application of a hybrid tax system in respect of the source and residence principles. To examine the legal principles and policy considerations arising from the existence of a hybrid tax system, inter alia, in the context of the Fifth Interim Report of the Katz Commission and consequent legislative developments. with a view to recommending. where appropriate, tax reform. Methodology iDd AQProach A review of relevant authority,liter@ture, principles and legislation. Conclusion To draw conclusions and recommendations regarding the merits of adopting a hybrid system in South Africa and, where appropriate, recommend legislative reforms particularly with regard to business income. / Mercantile Law / LL.M. (Mercantile Law)