113 research outputs found
Is it practically possible to comply with the qualifying interest requirement when entering into a section 42 asset-for-share transaction concerning immovable property, given the applicable time of disposal rules and the application of the Companies Act?
No full textThe South African Income Tax Act No 58 of 1962 (“the ITA”) contains several group relief provisions aimed to facilitate corporate restructuring. In the ITA there are various examples of roll-over relief provisions generally that contain no time restrictions, nor which are determined with reference to a specific moment in time. That notwithstanding, section 42 of the ITA, colloquially known as referring to asset for-share transactions, requires a transferor company (the company disposing of an asset) to hold a qualifying interest in a transferee company (the company receiving the asset in exchange for the issue of shares) at the close of day on which the asset is disposed of. Accordingly, the ITA is prescriptive regarding the timing provision and when a qualifying interest in section 42 is required to be held. In this study, the author considers the practical application of the qualifying interest requirement and how compliance with this requirement is problematic when considering other legislative enactments. In doing so, the author identifies possible impediments for compliance with the section 42 qualifying interest requirement and furthermore attempts to adopt an interpretation in which the legislative enactments can either be reconciled or interpreted widely to ensure that the requirements of the ITA are complied with. The aim of this study and the question that the author attempted to address in its analysis above is whether it is practically possible to comply with the qualifying interest requirement when entering into a section 42 asset-for-share transaction concerning immovable property, given the applicable time of disposal rules and the application of the Companies Act? In this study and as part of the key findings of this paper, the author identifies several ambiguities arising from the application of various legislative enactments. The Companies Act and the impediments imposed by it to comply with the “qualifying interest” requirement enacted in section 42 of the ITA, specifically insofar as the issue of shares for adequate consideration is concerned in clearly highlighted by the author. To align the provisions of the various legislative enactments and in an attempt to reconcile them the author argued that a purposive approach to statutory interpretation should be adopted in which the practical application and functionality of the provision should be called into question
The heat is on: examining the weights of factors influencing the choice between residential heating systems and their differences across the Netherlands
No full textElectrical Engineering | Sustainable Energy Technolog
Re-Razvitak: Spaces of encounter in a divisive city
No full textBosnia and Herzegovina is a country that has endured many wars, through many different rules. The Yugoslav wars from 1991-1996 still linger in Mostar today, as we find a ‘divided city’, which is mostly enforced through institutions that ethnically divide public buildings. At the same time, citizens find this unnecessary and consider Mostar as ‘one’, as they move all over the city. Fountains in public places, particularly the ones with drinking water, used to be a major inclusive quality as a common good that were able to be used by anyone. Currently these are left neglected from a lack of responsibility to take care of these. Using these places as a spatial method to analyze the city, their inclusive qualities are utilized into creating an inclusive place where people can encounter each other, exchange and share knowledge, collaborate and essentially can reclaim public space. 'Inclusive' in this project refers to accessibility and a sense of ownership, where people are able to add a piece of themselves in the program. An existing ruin that used to be a popular department store called Razvitak, resides between two popular streets and through that holds potential to connect a new inclusive place to an existing social tissue. Razvitak plays the role to be unlocked as a common resource, in order to counteract divisional narratives and reconnect the city socially(and aquatically). The project gives this ruin its third life as a social centre, where the inclusivity is shaped through an experience from public to private, encountering different intimacies along the way that shape diverse spaces of encounter, to which the programme relates, while making use of the structure’s existing qualities.Neretva Recollection: Materiality of War, Flowing Memories and Living ArchiveArchitecture, Urbanism and Building Science
Peer Mentorship in Higher Education
No full textabstract: It is widely accepted that mentorship between people of similar backgrounds and slightly different ages is a mutually beneficial partnership (e.g., Angelique, Kyle, & Taylor, 2002; Yomtov, 2017). Mentoring relationships exist in many forms across the education spectrum, from middle school students interacting with their younger peers to the popular “Big-Little system” adopted by fraternity and sorority groups in U.S. colleges and universities, and beyond educational settings throughout the working world. However, one place where mentoring has received relatively less attention, from researchers as well as from practitioners, is in undergraduate student leadership-focused organizations at the college level
Selling translation rights in trade publishing : case studies of Dutch translations of Afrikaans fiction in the Netherlands and Belgium
No full textDissertation (MIT)--University of Pretoria, 2017.The reading and buying market for Afrikaans fiction is limited due to historical and economical reasons. It can thus be argued that in order to expand the market for South African Afrikaans trade publishers and authors' novels, a work needs to be translated via the selling of translation rights with the assistance of the publisher or literary agents, into a language that has similar needs in terms of cultural consumption, for example book reading culture. Due to the colonial influence of the Dutch on South African culture and the development of Afrikaans, this study explores the selling of translation rights of Afrikaans fiction to trade publishers in The Netherlands and Belgium. The polystem theory is also used to illustrate the movement of languages from a peripheral position to semi-peripheral and central position within a global literary polysystem. A qualitative and exploratory research design is used. Secondary research in the form of a literature review combines theoretical information, clarifies terms and provides context from which primary research develops. In terms of primary research, interviews with key informants in the Belgian, Netherlands and South African publishing industry were conducted. Case studies of South African crime author Deon Meyer, and historical romance author Irma Joubert provide in-depth analysis of success factors, process and factors that influenced the selling of subsidiary rights to Dutch trade publishers. Lastly, visibility and discoverability of Afrikaans fiction on an international rights trading platform, as well as interaction amongst South African and foreign publishers were observed, at the largest book rights fair, the Frankfurt Book Fair. The findings of this study provide practical information and act as reference guide to role players in the publishing industry, including authors, trade publishers and literary agents. Recommendations for best practice in the selling of subsidiary rights are included, as well as initiatives for further research, experimentation, investment and development of the selling of subsidiary rights to European trade publishers to ultimately grow the Afrikaans fiction book buying and reading markets.Information ScienceMISUnrestricte
Student and teacher perceptions of the effectiveness of positive behavioral interventions and supports in a metropolitan Atlanta elementary school, 2017
No full textThe goal of this study was to ascertain student and teacher perceptions of positive behavioral interventions and supports (PBIS) effectiveness as based on PBIS tiers and other select variables: school discipline, school safety, school climate, student acceptance of PBIS reward system and administrators implementation of PBIS policy. Through a Pearson r correlation, analysis of variance (ANOVA), and regression test based on survey results, this study revealed which variables have the greatest significance on PBIS effectiveness. Based on the findings, it was concluded that all variables: school discipline, school safety, school climate, student acceptance of PBIS reward system had a significant effect. Qualitative data of this study supported the findings of the strategical results. Also, it is noted that administrators implementation of discipline policy shown to be significant as a result of the qualitative data. Recommendations were suggested for school leaders, district leaders, policy makers and future research. KEY TERMS: PBIS, Discipline, Positive reinforcement, student behavior, Educational Leadership, Elementary and Middle and Secondary Education Administration, Other Educational Administration and Supervision, Urban Educatio
Interspecific interactions between mountain and black-capped chickadees within a contact zone.
No full textHybridization occurs at least occasionally in more than 9% of bird species. Within the Paridae (chickadees and titmice), hybridization is documented both among the Old World species and North American species. Europe has a larger number of sympatric tit species than does North America, but appears to have less hybridization. These overlapping species may have developed isolating mechanisms to decrease hybridization and as a result maintain distinct species. In North America, little research has focused on potential hybridization between the two closely related species that occasionally occur in sympatry and anecdotal evidence suggests they occasionally hybridize: black-capped (Poecile atricapillus) and mountain (P. gambelli) chickadees. My PhD research focuses on the interspecific relationships and potential hybridization between black-capped chickadees and mountain chickadees at the John Prince Research Forest (JPRF) in northern British Columbia. I focused my work on behavioural mechanisms that may reinforce species isolation and genetic analysis to determine the amount of intermixing that is occurring between species. Through nuclear and mitochondrial DNA analyses, I found evidence of hybridization. All but one of these hybrids were phenotypically mountain chickadees that had black-capped DNA in their genome. Further, all hybrids that were found amongst nestlings occurred in mountain chickadee nests showing genetic patterns indicating extra-pair copulations between female mountain chickadees and males black-capped chickadees. As dominance status is known to affect mate choice in black-capped chickadees, interspecific social hierarchies have the potential to interfere with interspecific interactions and create the potential for hybridization. My field observations and aviary experiments showed that black-capped chickadees are dominant over mountain chickadees in almost all circumstances. In aviary trails comparing responsiveness of either species to flock-rallying chick-a-dee calls, I found that mountain chickThe original print copy of this thesis may be available here: http://wizard.unbc.ca/record=b180568
A mixed method study of teacher perception of how screen time affects cognitive development of children between the ages of four and five at one early childhood education center, 2018
No full textoai:radar.auctr.edu:cau.td_2018_thomas_angeliqueThe purpose of this study was to determine the impact screen time has on the cognitive development of children between the ages of four to five, at one early childcare education center. The significance of the study will help determine how the amount of screen time affects childrens cognitive development. The results of this study will help educational leaders determine how to effectively use technology for learning. Research suggests that the most important factor in a childs development is a positive parent-child relationship, in which loving caregivers respond to a childs cues and provide age-appropriate activities that nurture curiosity, exploration and learning (Lerner & Barr, 2014). This provides the foundation for teacher and child interactions in preschool programs. The role of early childhood educators lays the foundation for education. Currently, over 80% of children between the ages of three and five years are reported to be using some type of electronic device on a daily basis (Joan Ganz Cooney Center and Sesame Workshop, 2011). Time spent with these electronic devices is defined as screen time, the total amount of time spent in front of any and all screens (Common Sense Media, 2013). The National Association for the Education of Young Children (2012) defines technology and media tools as, computers, tablets, multi-touch screens, interactive white boards, mobile devices, cameras, DVDs, music players, audio recorders, electronic toys, games, e-book readers, and older analog devices. The impact of positive and consistent interactions to young children can help mold development. These meaningful interactions cannot be substituted with technology tools. The educators of School A are restricted to only allowing their students to engage in interactive screen time for a total of thirty minutes per week. This research was geared towards finding out if screen time effects a childs cognitive development between the ages of four and five. KEY TERMS: Early childhood education, screen time, cognitive development, preschool, teacher perception, Early Childhood Educatio
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