551 research outputs found
The Rise of the Cybercelebrity: Understanding celebrity production and the construction of authenticity on YouTube using YouTube Gamer Mini Ladd
Tax treaty interpretation
PhDThis thesis analyses which principles should govern the interpretation of tax treaties.
This field is complex - because tax treaties have a dual status.
Tax treaties are treaties between States - which are governed by public international
law, the principles of which have been codified in the 1980 Vienna Convention on the
Law of Treaties.
Tax treaties are also laws which can affect the domestic rights of taxpayers (and
States).
Different, and possibly conflicting, principles of interpretation may apply in public
international, and in (different) domestic, contexts.
This thesis seeks to reconcile these different principles, recognising that tax treaties
should be interpreted uniformly. Only if this is done can double taxation (and double
non-taxation) be avoided - and reciprocity achieved.
This thesis analyses why, and when, the Vienna Convention is relevant in interpreting
a tax treaty in a domestic context. It seeks to describe a uniform approach to tax treaty
interpretation - which could be applied by domestic courts worldwide.
It reaches four main conclusions.
Firstly, a textual approach (endorsed as the starting point of interpretation at a public
international level by Article 31(1) of the Vienna Convention) should (also) be the
starting point of interpretation in a domestic context.
Secondly, the proper approach in a domestic context cannot be the mirror image of
the Vienna Convention approach.
Thirdly, a uniform domestic approach cannot be identical to any one particular
State's approach to the interpretation of its domestic tax statutes.
Fourthly, a uniform domestic approach should be autonomous - and neutral as
between all States. It should recognise a tax treaty's dual status - yet be independent of
any interpretative principles which are appropriate only in a purely public international,
or a purely domestic, context
A collection of cancellative, right LCM, not group-embeddable monoids
By classical results of Malcev, cancellative monoids need not be
group-embeddable. In this paper, we describe and give presentations for and
study an infinite family of cancellative monoids which are not
group-embeddable, originating from Malcev's original work. We show that
is right LCM for , owing to applications in the study
of -algebras by Brix, Bruce and Dor-On. We finish by showing that
is not right LCM, but is -aligned.Comment: 10 page
Neonatal patients with melioidosis: a systematic review
Background: Melioidosis is a neglected, but increasingly prevalent, tropical disease. Whilst rare in neonates, it has been associated with high mortality in this population. Despite this, little work focusing on neonatal melioidosis has been undertaken. Here, we report the first PRISMA-compliant systematic review exploring the clinical characteristics of culture- confirmed melioidosis in neonates. Method: We searched several databases, including Web of Science, WHO Global Index, Scopus and Ovid, for primary studies reporting a case of neonatal melioidosis. Study quality was assessed using the Methodological Index for Non-Randomized Studies (MINORS) tool and the Oxford Levels of Evidence. 50 neonatal cases were identified across 24 publications. Of these, 26 cases from 19 papers were reported in sufficient detail to enable analysis. Results: All studies identified were of poor quality, and largely consisted of case reports, with little uniformity in study reporting. However, the cases typically occurred in the early neonatal period, presented with symptoms atypical of melioidosis in other populations and showed a high mortality rate of over 65%. Importantly, instances of vertical transmission were identified, which is likely under-recognized and under-reported. Conclusions: This review demonstrates substantial need for further work to build the evidence base surrounding this neglected pathology. Despite this, we identified a number of features of the disease in this population that may inform diagnosis and management. We also note several common barriers preventing effective treatment, including lack of a rapid diagnostic testing, lack of clinician awareness and high levels of antibiotic resistance
A collection of cancellative, right LCM, not group-embeddable monoids
By classical results of Malcev, cancellative monoids need not be group-embeddable. In this paper, we describe and give presentations for and study an infinite family of cancellative monoids which are not group-embeddable, originating from Malcev's original work. We show that is right LCM for , owing to applications in the study of -algebras by Brix, Bruce and Dor-On. We finish by showing that is not right LCM, but is -aligned
The Origins of Self
The Origins of Self explores the role that selfhood plays in defining human society, and each human individual in that society. It considers the genetic and cultural origins of self, the role that self plays in socialisation and language, and the types of self we generate in our individual journeys to and through adulthood.
Edwardes argues that other awareness is a relatively early evolutionary development, present throughout the primate clade and perhaps beyond, but self-awareness is a product of the sharing of social models, something only humans appear to do. The self of which we are aware is not something innate within us, it is a model of our self produced as a response to the models of us offered to us by other people. Edwardes proposes that human construction of selfhood involves seven different types of self. All but one of them are internally generated models, and the only non-model, the actual self, is completely hidden from conscious awareness. We rely on others to tell us about our self, and even to let us know we are a self
Water management: distilling criteria for effective management at catchment level
Includes bibliographic referencesOf all the natural resources available on earth, it could be argued that water is the most important and essential to human health and well - being. Water is a scarce and finite resource and must therefore be used in such a manner as to preserve and protect it. Statistically, South Africa is a water scarce country and water demand is on the increase due to an increase in population, economic development and living standards. The scarcity creates a need to protect the little water South Africa has and so various policies, laws, guidelines and entities exist to control the use and management of water. South Africa has recently put plans into action to establish nine catchment management agencies, as provided for in the National Water Act (Act 36 of 1998), to deal with the management of water at a catchment level. The establishment and operation of these nine institutions are behind schedule and the outcome of the process thus far is below the desired level. Management of natural resources is done by a wide range of institutions with a variety of management styles according to certain management principles and plans. These management styles can be adjusted to suit the management of most types of natural resources, and because of the interdisciplinary nature of water management, elements from all the management styles can be drawn from to suit water management. Three management and governance styles or concepts were identified for this study. The characteristics and principles of these concepts have been divided into different aspects or broad themes of water management. The National Water Act 36 of 1998, specifically the sections related to catchment management agencies, is reviewed to identify the provisions that might be preventing them from adopting the principles of successful management as suggested by the three governance and management styles
Pyrethroid resistance in southern African Anopheles funestus extends to Likoma Island in Lake Malawi
<p>Abstract</p> <p>Background</p> <p>A mosquito survey was carried out on the island of Likoma in Lake Malawi with a view to collecting baseline data to determine the feasibility of implementing an integrated malaria vector control programme. No vector control interventions are currently being applied on the island apart from the sporadic use of treated and untreated bed nets.</p> <p>Results</p> <p>Large numbers of <it>Anopheles funestus </it>were found resting inside houses. WHO susceptibility tests were carried out on wild caught females and 1-5 day old F-1 female progeny. Wild caught females were tested on deltamethrin (77.8% mortality) and bendiocarb (56.4% mortality). Female progeny were tested on deltamethrin (41.4% mortality), permethrin (40.4%), bendiocarb (52.5%), propoxur (7.4%), malathion, fenitrothion, DDT, dieldrin (all 100%) and pirimiphos-methyl (98.9%). The malaria parasite rate was 4.9%. A small number of <it>Anopheles arabiensis </it>were also collected.</p> <p>Conclusion</p> <p>This locality is 1,500 km north of the currently known distribution of pyrethroid resistant <it>An. funestus </it>in southern Africa. The susceptibility results mirror those found in southern Mozambique and South African populations, but are markedly different to <it>An. funestus </it>populations in Uganda, indicating that the Malawi resistance has spread from the south.</p
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