International tax planning considerations for South African emigrants

The purpose of this paper is to outline the international income tax implications facing a South African emigrant. The discussion that follows is based on an individual or family emigrating from South Africa to Australia. The reason why I have chosen Australia is because I have a detailed knowledge of the domestic tax laws in Australia. The thought process that I have followed applies equally to most other western countries. The reason for this is because Australia's income tax system is based on residence principles which are similar to most other western countries. On the other hand, South Africa's tax laws are based primarily on source principles, a feature which is applicable mainly to tax havens (but for the high rate in South Africa). I will commence firstly by giving a brief overview of the income tax system in Australia. I will then proceed to discuss the income tax consequences of a flow of dividends and interest out of South Africa, and into Australia. I will then attempt to raise alternative structures which will provide a more effective after-tax return to the individual or family who settles in Australia

RELIABILITY OF A NEW METHOD TO ANALYSE AND TO QUANTIFY ATHLETES’ DISPLACEMENT

This investigation was to assess the accuracy of the local position measurement (LPM) by a semi-auto tracking software (TACTO) using a single video camera. The reconstruction of virtual coordinates into real coordinates was made using DLT-2D (Planar direct linear transformation), with algorithms adapted from the ISB in ‚MATLAB’ software. Seventy-eight digitalization’s were made by six subjects. Correlation coefficient of Pearson (r), intra-class correlation coefficient (ICC) and the relative technical error of the measurement (ETM) were used to analyze the relationship between coordinates obtained. The ICC was 0.974 for x component and 0.984 for y component. The ETM was 1-1.7% for x coordinate and 0.5-1.0% for y coordinate. The results, demonstrate the intraoperator and inter-operators reliability of the LPM by TACTO

Tai Chi training can improve postural control

[EN] A traditional Chinese form of physical activity is Tai Chi Chuan (TCC)

A SINGLE CAMARA PANNING VIDEO METHOD TO OBTAIN THE BASIC CHARACTERISTICS OF SPEED RUNNING IN SPRINT RUNNING

The purposes of this study were to develop a method to achieve basic kinematics parameters in sprint competition situation suitable for normal coaching usage. 1) A simple method 10 obtain the basics characteristics of speed running -strides length and strides frequency-over an entire 100m sprint running using only one simple video camera. 2) A procedure to apply in track and field without using any placing mark on the track, but try to use the natural marks placed on tracks (50m and 60m starts, and the 100m 11 Om and 400m hurdles marks, podiums, anemometers, publicity placards, jump boxes, etc ...). The results revealed similarities between the data obtain from the photo-cells and from one panning video camera, suggesting that this method used by us to calculate the distances is valid. In addition to being used for sprint this technique can also be used to buill speed curves in hurdling races, approach running of jumps (long, triple, pole vault) and javelin throwing

MAP Classification of a Reference Image Using Auxiliaries Images with Different Prevalent Classes

Non

Materialização da experiência artística em substrato têxtil

Dissertação de mestrado em Design e MarketingA Arte sempre acompanhou a evolução do tempo. Retratando épocas, os artistas assumiram um papel de narradores pictóricos, atribuindo à arte diversas funções: mágicas, representativas, práticas e de celebração, didácticas e explicativas, estéticas e cognitivas. Actualmente, a arte assume funções educativas, políticas, sociais e mercantis. Novos instrumentos, característicos da nossa época, têm vindo a ser experimentados em busca do conhecimento das suas possibilidades como meios para transmitir um pensamento actual, de modo mais completo, mais claro e o mais universal possível, acentuando a função experimental da arte. A colocação da indústria têxtil ao serviço da arte e o consequente recurso a processos de produção industrial para a materialização das obras, permite ao artista dotar-se de meios que melhor satisfaçam as suas «fantasias». No trabalho experimental realizado ao longo do presente projecto, ficou demonstrada a adequação de substratos têxteis em obras de artes, quer ao nível da capacidade expressiva quer ao nível da funcionalidade do objecto de arte. A utilização de suportes utilitários, nomeadamente suportes têxteis e a produção em pequenas séries, permite cumprir a necessidade de fazer chegar a obra a um público mais vasto. Assim concretizada, a obra torna-se um objecto com carga simbólica e, ao mesmo tempo, conserva a funcionalidade do seu suporte. Pretende-se com isso que o seu fruidor defina o seu uso, seja quotidiano ou contemplativo. A obra de arte aproxima-se intimamente do seu público, o qual a pode usufruir, ou não, enquanto objecto simbólico.The art has always followed the evolution of civilizations. By portraying historical periods, artists assumed an important role as pictorial narrators. Arts perform several functions: magic, representative, functional and celebratory, educational and explanatory, aesthetic and cognitive. Nowadays, art performs educational, political social and commercial functions. New tools are being experimented by artists who are engaged in discovering their capability to express the spirit of our time. They try today, as they always have, to find new means to communicate their aesthetic experiences in a more complete, clear and universal way, enhancing the experimental function of art. Textile industries and materials give the artist the possibility to use industrial production to materialize his work of art. In fact, this resource offers the artist new means to express his fantasies. The experimental work developed in this project demonstrated the capability of textile materials and technologies to fulfill the expression needs of the artist without losing their functional performance as textile objects. Using functional objects as expression subtract, namely textile products made in small runs, allows the artist to reach a broader audience. The resulting object assumes the symbolic meaning without losing its practical function. This way, the user can define how he enjoys the object: as a work of art, as a functional object or both

Colored Petri nets in the simulation of ETL standard tasks: the surrogate key pipelining case

ETL (Extract-Transform-Load) systems are formed by processes responsible for the extraction of data from several sources, cleaning and transforming it in accordance with some prerequisites of a data warehouse, and finally loading it in its multidimensional structures. ETL processes are the most complex tasks involved within the development of a Data Warehousing System, being crucial to model them previously so that, during the implementation stage, the correct set of requirements is considered. Coloured Petri Nets are a graphical modelling language used in the design, specification, simulation and validation of large systems, characterized as being strongly concurrent. The objective of this manuscript is to discuss the application of Coloured Petri Nets to the specification and validation of ETL systems. To demonstrate their viability for such tasks we have selected one of the most relevant and used case in ETL systems implementation: a surrogate key pipelining

Assisting data warehousing populating processes design through modelling using Coloured Petri Nets

Data warehousing systems populating processes are responsible for loading their data repositories – the data warehouses – with information they extract from operational sources. The tasks that integrate these processes are the most complex ones that we can find in a data warehousing system. For a flawless implementation, modelling these processes previously is important so that a correct set of requirements is considered. This paper approaches conceptual modelling and simulation of the populating processes of a DWS, by applying Coloured Petri Nets in the design of independent populating tasks. We adopt a change data capture task as the case study in order to demonstrate the effective application of coloured petri nets for modelling and simulating data warehousing populating processes.(undefined