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Waar eindig mynbou en waar begin vervaardigiging? ’n Kritiese ontleding van artikel 15A van die Inkomstebelastingwet
Get PDFDie doel van die artikel was om die resultate van ’n kritiese ontleding gedoen
op die duidelikheid sowel as waarde toegevoeg vir belastingpligtiges in die
mynbedryf, met die toevoeging van artikel 15A tot die Inkomstebelastingwet,
weer te gee. ’n Literatuurstudie is gedoen wat die verskille tussen wat “’n
proses van myn” teenoor “’n proses van vervaardig” sou behels, ondersoek
het. Die artikel lig voorts die feit uit dat in werklikheid die myn van ’n
mineraal en die daaropvolgende vervaardiging van die mineraal in iets nuuts
heel dikwels as deel van ’n aaneenlopende proses plaasvind, wat dikwels
moeilik onderskeidbaar is van mekaar (soos prominent uitgewys is in die
saak van CSARS v Foskor [2010] 3 All SA 594 (SCA)). Die literatuurstudie het
gefokus op die relevante artikels van die Inkomstebelastingwet, sowel as
relevante regspraak, met die hooffokus op CSARS v Foskor. Daar is gevind
dat, ten spyte van die toevoeging van artikel 15A tot die
Inkomstebelastingwet, (’n artikel wat pertinent toegevoeg is tot die wet as ’n
direkte gevolg van die probleme deur die Suid-Afrikaanse Inkomstediens in
CSARS v Foskor ondervind), is die onderskeid tussen die begrippe “proses
van myn” teenoor “proses van vervaardig” steeds onduidelik. Presies
wanneer iets “gewin” word as deel van ’n mynproses is steeds onduidelik.
Die artikel stel voor dat die term “gewin”, wat tans slegs deel vorm van die
omskrywing van “mynbou” in artikel 1 van die Inkomstebelastingwet, apart omskryf moet word in artikel 1 van die Inkomstebelastingwet. Hierdie artikel
dui dat ’n die toevoeging van ‘n omskrywing vir “gewin” ’n wesenlike bydrae
sal lewer tot die waarde wat artikel 15A werklik toevoeg, aangesien artikel
15A net van toepassing is op belastingpligtiges wat mynboubedrywighede
beoefen. Anders gestel, slegs waar 'n belastingpligtige seker is dat in
werklikheid “mynbou” beoefen word, is die toepassing en riglyne verskaf in
artikel 15A van die Inkomstebelastingwet, soos deur die wetgewer beoog is,
van toepassing op die belastingpligtige. Wanneer dit dus makliker is om te
bepaal of die belastingpligtige in werklikheid “mynbou” beoefen, deur
“gewin” vir ’n mynbouproses apart te omskryf, sal dit duideliker wees om te
bepaal of artikel 15A van die Inkomstebelastingwet op die belastingpligtige
van toepassing is.http://www.dejure.up.ac.za
Where does mining stop and manufacturing commence? A critical analysis of section 15A of the Income Tax Act
Get PDFThe aim of this article was to report on a critically evaluation of the clarity and guidance provided to taxpayers in the mining industry regarding the distinction between mining and manufacturing in the context of section 15A of the Income Tax Act of South Africa. To achieve this purpose, a literature review was conducted that outlined the broad differences between a process of mining as opposed to a process of manufacturing. The article highlights the fact that in reality, the mining of a mineral and the subsequent manufacturing of the mineral into something new often occur in a continuous process, which could be difficult to distinguish from one another (as was highlighted in the case of CSARS v Foskor). The literature review was further based on the applicable sections of the Income Tax Act, as well as relevant case law, with the emphasis of the reported case of CSARS v Foskor. It was found that, despite the introduction by the legislator of section 15A (a section introduced into the Act, as a result of the problems experienced in CSARS v Foskor), the distinction between mining and manufacturing still remains unclear and in need of further clarification when something will actually be “won” as part of a mining operation as opposed to as part of a manufacturing operation. It is suggested that the concept “won”, which is included in the existing definition of what constitutes mining for purposes of the Income Tax Act, should be included as an additional definition in section 1 of the Act, and read together with the current definition of “mining” provided for in the ITA. A suggested definition for “won” was proposed as part of the current article. This proposed addition might add substantial value to the inserted section 15A as this section only applies to taxpayers conducting mining operations. Therefore, only where a taxpayer is certain of actually conducting “mining operations” do the clarity and guidance intended by the legislator with the introduction of section 15A become available and applicable to the taxpayer. Stated otherwise, where it is easier for the taxpayer to determine if a “process of mining” is in fact conducted, by the insertion of a separate definition for “won” for purposes of mining, it will be clearer for the taxpayer to determine if the guidance provided in section 15A of the ITA is available and applicable to the taxpayer
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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