Thesis--Lund. / Extra t.p. with thesis statement inserted. Includes bibliographical references (p. 211-224) and index.

Thesis--Lund. / Extra t.p. with thesis statement inserted. Includes bibliographical references (p. 211-224) and index.

D.Litt. et Phil. (Afrikaans) / Please refer to full text to view abstract

No autorizada por el autor para ser publicada a texto completo / El presente trabajo de titulo tuvo como objetivo evaluar la conveniencia de la puesta en órbita de un satélite geoestacionario, haciendo uso de las órbitas asignadas a Chile por la UIT. La evaluación consiste en realizar un estudio a nivel de prefactibilidad evaluando a nivel económico, estratégico y social el proyecto de satélite geoestacionario. Para ello se recopila información actualizada con respecto a las órbitas asignadas a Chile, en particular el número, su posición orbital, el servicio que pueden ofrecer y su cobertura geográfica. Basándose en la capacidad de comunicación y cobertura que podría tener el satélite, la evaluación económica dio como resultado que el proyecto tiene un costo para el país en el orden de los US$ 150 millones de dólares. Con respecto a la situación estratégica se discute la utilidad que podría tener un satélite de comunicaciones para el país, tanto a nivel civil como militar. La evaluación social muestra las ventajas que posee la tecnología satelital sobres otras con respecto a su capacidad para cubrir grandes zonas geográficas y con una baja inversión por parte del usuario final, permitiendo de esta manera llegar a zonas de difícil acceso o escasamente pobladas. Se concluye que si bien la puesta en órbita de un satélite geoestacionario por parte de Chile haciendo uso de las órbitas asignadas a Chile por la UIT significa una gran inversión para el país, sus beneficios desde el punto de vista estratégico y social compensan el alto costo del proyecto. Como trabajo futuro se propone definir el servicio satelital que se quiere entregar y la cobertura geográfica a abarcar, para determinar una de las posiciones geoestacionarias asignadas a Chile por la UIT, o bien si la mejor opción es solicitar una nueva posición geoestacionaria o modificar las características de las órbitas asignadas a Chile.

El presente trabajo de investigación se tratará del impacto del Decreto Legislativo N°1258, que modifica la Ley del Impuesto a la Renta respecto a rentas de trabajo, en la cultura tributaria de los docentes de la Facultad de Arquitectura de la Universidad Peruana de Ciencias Aplicadas (UPC). Para la obtención de la información se utilizaron diversas fuentes académicas como artículos científicos, revistas especializadas, tesis, libros contables y tributarios, decretos legislativos y leyes, los cuales sirvieron como soporte para la investigación. A su vez, se realizaron encuestas a docentes y entrevistas a profundidad a expertos en temas de: Tributación, Contabilidad, Derecho Tributario, Economía y Finanzas para un posterior análisis cualitativo y cuantitativo. Este Decreto entró en vigencia a partir del año 2017 y permite deducir a las personas naturales un adicional de 3 UIT. Sin embargo, para poder acceder a los beneficios de este Decreto se necesitan cumplir con ciertas especificaciones relacionadas a la cultura tributaria de los contribuyentes en el Perú. / This thesis will deal with the impact of Legislative Decree N°1258, which modifies the Income Tax Law with respect to labor income, in the tax culture of teachers of the Faculty of Architecture of the Universidad Peruana de Ciencias Aplicadas (UPC). In order to obtain the information, various academic sources were used, such as scientific articles, specialized magazines, theses, accounting and tax books, legislative decrees and laws, which served as support for the investigation. At the same time, surveys were conducted to teachers and in-depth interviews with experts in taxation, accounting, tax law, economics and finance for a later qualitative and quantitative analysis. This Decree came into effect in 2017 and allows the deduction of an additional 3 UIT from natural persons. However, in order to access the benefits of this Decree, it is necessary to comply with certain specifications related to the tax culture of taxpayers in Peru. / Tesis

Gambling has proven to be an ever growing industry and triggered tax regulating authorities in different countries to review the taxation on the income of the providers and even the individuals constantly entering into gambling transactions. South Africa is no exception to this and during the 2010 budget speech the National Treasury has indicated their intention to review the taxation of gambling winnings in the hands of the gambler. Currently only the professional gambler is taxed on his gambling winnings in South Africa. Although prior research has been performed on the taxation of gambling winnings in the United States and Australia, no research on this topic has been performed from a South African perspective. This study extends on these prior studies by performing an analysis of the taxation of gambling winnings in the hands of the individual from a South African perspective. The aim of this study is to determine how South Africa can amend the current income tax legislation effectively to include gambling winnings in the personal income tax of all gamblers. From a theoretical perspective, the study aims to identify alternative ways to tax gambling winnings which is currently not included in South African legislation and practices. Although the provision and participation in interactive gambling remain illegal within the borders of South Africa, this study aims to investigate the legalisation and/or regulation thereof as an alternative to the taxation of gambling winnings in the hands of all gamblers. This study discusses the administrative burden on the tax payer and the gambling provider if the National Treasury considers taxing gambling winnings in the hands of all gamblers and concluded that the status quo against the taxation of gambling winnings of the casual gambler should prevail. Consideration should be given to legalise and regulate interactive gambling as an alternative in order to broaden the tax base. AFRIKAANS : Dobbelary groei van krag tot krag en dit is juis as gevolg van hierdie groei dat die belastingowerhede in verskeie lande besluit het om die belasting op die inkomste van dobbeloperateurs en dobbelaars gereeld te hersien. Suid-Afrika is geen uitsondering nie en die Nasionale Tesourie het tydens die 2010 begrotingsrede aangedui dat hulle die belastinghantering van inkomste verkry uit dobbelary in die hande van die dobbelaar gaan hersien. Tans word slegs die inkomste van die professionele dobbelaar in Suid-Afrika belas. Alhoewel die belastinghantering van inkomste uit dobbelary voorheen in die Verenigde State en Australië nagevors is, bestaan geen navorsing van hierdie aard oor die situasie in Suid-Afrika nie. Hierdie studie is ’n uitbreiding van hierdie vorige navorsing deur middel van ’n analise van die belastinghantering van inkomste uit dobbelary in die hande van dobbelaars in Suid-Afrika. Die studie het ten doel om vas te stel hoe Suid-Afrika se huidige inkomstebelastingwetgewing effektief gewysig kan word om inkomste uit dobbelary in die persoonlike inkomstebelasting van alle dobbelaars in te sluit. Vanuit ’n teoretiese perspektief poog die studie om alternatiewe belastinghanterings van inkomste uit dobbelary te identifiseer wat tans nie in Suid-Afrikaanse wetgewing en praktyke vervat is nie. Alhoewel interaktiewe dobbelary onwettig is in Suid-Afrika, ondersoek hierdie studie die bekragtiging en regulering van die voorsiening en deelname daaraan as ’n alternatief tot die belasting op inkomste uit dobbelary in die hande van elke dobbelaar. Die studie bespreek die administratiewe las op die dobbeloperateur sowel as die dobbelaar indien die Nasionale Tesourie sou oorweeg om die inkomste uit dobbelary in die hande van elke dobbelaar te belas en kom tot die slotsom dat die huidige hantering waar inkomste van die geleentheidsdobbelaar nie belas word nie, in plek moet bly. Oorweging moet geskenk word aan die bekragtiging en regulering van interaktiewe dobbelary as ’n alternatief om sodoende die belastingbasis te vergroot. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted

(in English): This thesis aims to document the development of the Union of Interpreters and Translators from its foundation until today. The thesis deals with the situation before 1989 and associations of translators and interpreters during the Communist era and it also describes the circumstances of the establishment of the Union of Interpreters and Translators and its subsequent history. It deals with the specific activities of the organization such as competitions, trips and educational and publishing activities. Such a systematic review has not been published in Czech so far. The chosen research method is oral history, which was implemented through interviews with the four founders of the organization. The acquired data was then verified and put into the context of the records in the magazines ToP: Interpreting-translation, letters addressed to the members of the Union and documents from the meetings of the organization.

Les recommandations (normes) élaborées par l'UIT (l'Union Internationale de Télécommunications) précisent avec rigueur les conditions dans lesquelles les tests subjectifs de qualité visuelle doivent avoir lieu: la salle de test, les conditions de visualisation, le protocole d'évaluation, les méthodes de post-traitement des scores accordées par les évaluateurs, etc... Pourtant, les études de l'état de l'art mettent en évidence que des nombreuses inadvertances perdurent au niveau théorique et expérimental: (1) la modélisation statistique précise des scores attribués par les observateurs humains à un certain type de contenu reste encore inconnue, (2) la différence théorique et applicative entre les évaluations sur des échelles discrètes et continues ne fait pas encore l'objet d'une étude dédiée et (3) l'impact sémantique (psycho-cognitif) des étiquettes associées à l'échelle d'évaluation est toujours invoqué mais jamais évalué. Notre thèse offre un cadre méthodologique et expérimental permettant de: 1. Modéliser avec précision statistique la distribution des scores attribués par les observateurs et évaluer l'impact pratique d'une telle modélisation, 2. Établir la relation théorique entre les scores attribués par les observateurs sur une échelle continue et une échelle discrète, 3. Établir le cadre statistique permettant de quantifier l'impact sémantique induit par les étiquettes sémantiques associées à l'échelle d'évaluation, 4. Spécifier et réaliser un cadre expérimental de référence, à vocation d'utilisation ultérieure par les instances de l'UIT / Quality evaluation is an ever-fascinating field, covering at least a century of research works emerging from psychology, psychophysics, sociology, marketing, medicine… While for visual quality evaluation the IUT recommendations pave the way towards well-configured, consensual evaluation conditions granting reproducibility and comparability of the experimental results, an in-depth analysis of the state-of-the-art studies shows at least three open challenges related to the: (1) the continuous vs. discrete evaluation scales, (2) the statistical distribution of the scores assigned by the observers and (3) the usage of semantic labels on the grading scales. Thus, the present thesis turns these challenges into three research objectives: 1. bridging at the theoretical level the continuous and the discrete scale evaluation procedures and investigating whether the number of the classes on the discrete scales is a criterion meaningful in the results interpretations or just a parameter; studying the theoretical influence of the statistical model of evolution results and of the size of the panel (number of observers) in the accuracy of the results are also targeted; 2. quantifying the bias induced in subjective video quality experiments by the semantic labels (e.g. Excellent, Good, Fair, Poor and Bad) generally associated to the discrete grading scales; 3. designing and deploying an experimental test-bed able to support their precision and statistical relevance. With respect to these objectives, the main contributions are at theoretical, methodological and experimental levels

This dissertation presents an investigation into three works by the South African artist Pauline Gutter (b. 1980) that were originally shown in her exhibition Opslag (2008) [this title is almost impossible to translate; it can refer to the sound of a gun, or it can mean to butcher something; it has an association of suddenness]. The works that were selected for scrutiny in this dissertation are Uit die blou van onse hemel [translated as From our blue skies; or Ringing out of our blue heaven – the first words of the erstwhile South African anthem] (2004), Into the landscape I (2007), and Landskap naby Zastron [Landscape close by Zastron] (2006). The choice of works was based on the particular mode of and imaginative re-presentation of the landscape that can be discerned in each of these works – different, yet conceptually quite similar. I argue that Gutter‟s landscape works in the exhibition Opslag (as representative of the thematic concerns of the show as a whole) are indicative of an imaginative re-presentation of a liminal experience (which is informed to a large degree by the artist‟s acute awareness of the threat posed by cruel and rampant attacks on the farming community). This liminal experience, as embodied in the artworks, is in its turn a reflection of the liminal existence as lived and interpreted by the artist‟s perception of her environment and community – speficially, the Boer farming community of South Africa, and even more specificially, in the Free State Province. Those aspects of a liminal experience that can be gleaned from a reading of the selected works Uit die blou van onse hemel, Into the landscape, and Landskap naby Zastron, are powerlessness, instability, the transitory shift of status, disorientation, isolation, marginalisation, and uncertainty. I argue, furthermore, that the imaginative re-presentation of the liminal experience is achieved by means of certain strategies and approaches towards landscape painting that are associated with the sublime. Where the sublime, in the context of the re-presentation of the landscape is often associated with a sense of being overwhelmed, even with awe, I demonstrate that Gutter achieves what Coetzee (1988:49) refers to as a singularly distinct understanding of the sublime with reference to the unique character of the South African landscape. In this sense, specific themes associated with the sublime (portraying things like problems, the sudden and the unexpected, darkness [that connotes uncertainty], danger, fearsomeness, and emptiness [that relates to isolation]) can be related with elements of the liminal. By identifying the themes of sublime representation, the reading of the works demonstrate firstly Gutter‟s unique and distinct application of sublime landscape painting. Secondly, it emerges that the portrayal of the liminal is achieved by means of these strategies towards landscape painting, and thirdly, that the imaginative re-presentation of the liminal is suggestive of a particular dimension of the existence of the contemporary Boer/farming community. Gutter‟s reflection of and on the landscape demonstrate a particularly poignant projection of a theme onto the landscape, and seems to suggest that while the liminal experience is potentially a place of growth and renewal, it can also induce a sense of paralysis as a result of the overwhelming uncertainty experienced by the particular community. / MA (History of Art), North-West University, Potchefstroom Campus, 2014

This dissertation presents an investigation into three works by the South African artist Pauline Gutter (b. 1980) that were originally shown in her exhibition Opslag (2008) [this title is almost impossible to translate; it can refer to the sound of a gun, or it can mean to butcher something; it has an association of suddenness]. The works that were selected for scrutiny in this dissertation are Uit die blou van onse hemel [translated as From our blue skies; or Ringing out of our blue heaven – the first words of the erstwhile South African anthem] (2004), Into the landscape I (2007), and Landskap naby Zastron [Landscape close by Zastron] (2006). The choice of works was based on the particular mode of and imaginative re-presentation of the landscape that can be discerned in each of these works – different, yet conceptually quite similar. I argue that Gutter‟s landscape works in the exhibition Opslag (as representative of the thematic concerns of the show as a whole) are indicative of an imaginative re-presentation of a liminal experience (which is informed to a large degree by the artist‟s acute awareness of the threat posed by cruel and rampant attacks on the farming community). This liminal experience, as embodied in the artworks, is in its turn a reflection of the liminal existence as lived and interpreted by the artist‟s perception of her environment and community – speficially, the Boer farming community of South Africa, and even more specificially, in the Free State Province. Those aspects of a liminal experience that can be gleaned from a reading of the selected works Uit die blou van onse hemel, Into the landscape, and Landskap naby Zastron, are powerlessness, instability, the transitory shift of status, disorientation, isolation, marginalisation, and uncertainty. I argue, furthermore, that the imaginative re-presentation of the liminal experience is achieved by means of certain strategies and approaches towards landscape painting that are associated with the sublime. Where the sublime, in the context of the re-presentation of the landscape is often associated with a sense of being overwhelmed, even with awe, I demonstrate that Gutter achieves what Coetzee (1988:49) refers to as a singularly distinct understanding of the sublime with reference to the unique character of the South African landscape. In this sense, specific themes associated with the sublime (portraying things like problems, the sudden and the unexpected, darkness [that connotes uncertainty], danger, fearsomeness, and emptiness [that relates to isolation]) can be related with elements of the liminal. By identifying the themes of sublime representation, the reading of the works demonstrate firstly Gutter‟s unique and distinct application of sublime landscape painting. Secondly, it emerges that the portrayal of the liminal is achieved by means of these strategies towards landscape painting, and thirdly, that the imaginative re-presentation of the liminal is suggestive of a particular dimension of the existence of the contemporary Boer/farming community. Gutter‟s reflection of and on the landscape demonstrate a particularly poignant projection of a theme onto the landscape, and seems to suggest that while the liminal experience is potentially a place of growth and renewal, it can also induce a sense of paralysis as a result of the overwhelming uncertainty experienced by the particular community. / MA (History of Art), North-West University, Potchefstroom Campus, 2014