Scope for use of tax havens by South African residents in international tax planning

Objective of paper: to consider the scope for use of tax havens by South African residents (individuals and companies) in international tax planning, and specifically, within this, whether this scope is reducing given recent changes both in the international regulatory environment and in the South African legislation including the Income Tax Act

Dredging up Mawson: implications for the geology of coastal East Antarctica.

During the 1911–1914 Australasian Antarctic Expedition samples of bottom sediment were dredged from a wide sweep of coastline extending from the main base at Commonwealth Bay, to the western edge of the Shackleton Ice Shelf. An earlier study showed these sediments to contain palynomorphs recycled from eroding sedimentary sequences. High concentrations of Permian, Jurassic to Early Cretaceous, and Cenozoic microfossils were present in three regions of the continental shelf, namely, offshore from the Shackleton Ice Shelf, from Cape Carr and from close to the Mertz Glacier. The findings of the earlier study are re-evaluated in the light of new information concerning the bathymetry of sampled areas on the continental shelf, the sub-ice topography of ice shelves and the Antarctic interior, and of sedimentary processes controlling the movement of palynomorphs on the sea floor. Data from the vicinity of the Shackleton Ice Shelf raise the possibility of sourcing some recycled material through sub-ice connections with the deep Aurora Subglacial Basin of the interior. From the George V Basin, west of the Mertz Glacier, new echo-sounding data show the dredges collected lie mostly on the edge of a steep trough parallel to the coast. Previous suggestions that Jurassic to Cretaceous sequences there correlate with those of the Otway Basin on the Australian margin are corroborated by recent seismic reflection data showing thick rift and pre-rift sequences offshore from the Adélie and Wilkes coasts. The relationship of these sequences to putative Mesozoic sequences within the inland Wilkes Basin is uncertain. Limited studies suggest that recycled palynomorphs in continental shelf sediments may lie close to the sites of their original deposition

Grammar competition and word order in a northern early Middle English text

The Edinburgh Royal College of Physicians manuscript of Cursor Mundi and the Northern Homilies, a northern Middle English text from the early 14th century, contains unprecedentedly high frequencies of matrix verb-third and embedded verb-second word orders with subject–verb inversion. I give a theoretical account of these word orders in terms of a grammar, the ‘CM grammar’, which differs minimally in its formal description from regular verb-second grammars, but captures these unusual word orders through addition of a second preverbal A′-projection. Despite its flexibility, the CM grammar did not spread through the English-speaking population. I discuss the theoretical consequences of this failure to spread for models of grammar competition where fitness is tied to parsing success, and discuss prospects for refining such models

An Examination of the Dyadic Relationship of Offender Community Supervision

Given the emphasis on the relationship between probation officers (POs) and probationers in community supervision (Bourgon, Bonta, Rugge, Scott, & Yessine, 2009), the present study provided a more comprehensive examination of this working alliance and the individuals involved. Research objectives included an examination of PO care and control supervisory orientations, the relationship between individual PO and probationer characteristics and the alliance, a comparison between PO and probationer assessments of the alliance, the impact of interactions between PO and probationer characteristics on the alliance, and the relationship between the alliance and recidivism outcome. Participants included 100 probationers and 27 POs who completed a variety of measures including the Dual-role Relationship Inventory, Revised (DRI-R) and the Working Alliance Inventory – Short, Revised. Additionally, probationer recidivism data were collected after an 8- to 11-month follow-up period. Correlational analyses indicated that PO care and control orientations were not inversely related as suggested in the literature. Probationer criminal attitudes were negatively related to PO- and probationer-rated alliance measures. Probationer self-reported psychopathy scores negatively related to probationer alliance ratings, while probationer’s motivation to change was positively related to PO alliance ratings. With respect to between-rater agreement, PO and probationer ratings were positively correlated after accounting for PO response biases. Results from hierarchical linear modelling analyses indicated the alliance was largely dyadic in nature. A number of significant interactions were found between PO and probationer variables. In terms of outcome, the DRI-R and WAI-SR were not significantly related to probationer recidivism during follow-up. Results are discussed in the context of a model of specific responsivity. Findings suggest that the reciprocal influence of each individual should be considered with respect to the development of a positive working alliance and that supervision approaches should be tailored to the individual probationer

A Memory of Ice

"In the southern summer of 1972/73, the Glomar Challenger was the first vessel of the international Deep Sea Drilling Project to venture into the seas surrounding Antarctica, confronting severe weather and ever-present icebergs. A Memory of Ice presents the science and the excitement of that voyage in a manner readable for non-scientists. Woven into the modern story is the history of early explorers, scientists and navigators who had gone before into the Southern Ocean. The departure of the Glomar Challenger from Fremantle took place 100 years after the HMS Challenger weighed anchor from Portsmouth, England, at the start of its four-year voyage, sampling and dredging the world’s oceans. Sailing south, the Glomar Challenger crossed the path of James Cook’s HMS Resolution, then on its circumnavigation of Antarctica in search of the Great South Land. Encounters with Lieutenant Charles Wilkes of the US Exploring Expedition and Douglas Mawson of the Australasian Antarctic Expedition followed. In the Ross Sea, the voyages of the HMS Erebus and HMS Terror under James Clark Ross, with the young Joseph Hooker as botanist, were ever present. The story of the Glomar Challenger’s iconic voyage is largely told through the diaries of the author, then a young scientist experiencing science at sea for the first time. It weaves together the physical history of Antarctica with how we have come to our current knowledge of the polar continent. This is an attractive, lavishly illustrated and curiosity-satisfying read for the general public as well as for scholars of science.

Fatty liver in protein-calorie malnutrition

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The stratigraphy of a Late Palaeozoic borehole section at Douglas River, eastern Tasmania: a synthesis of marine macro-invertebrate and palynological data

A section 236.8 m in thickness of Late Palaeozoic (Late Carboniferous-Permian) rocks of the Lower Parmeener Super-Group was encountered in a borehole at Douglas River, eastern Tasmania. Lithological, marine macro-invertebrate and palynological data are documented and collated. The section displays many similarities with sequences elsewhere in eastern and northeastern Tasmania, but is unusual in the development of rocks (including Tasmanites shale) as old as Early Tamarian. This occurrence may indicate a narrow, but significant east-west breaching of the land barrier which persisted throughout the Tamarian over most of eastern and northeastern Tasmania. Acritarch swarms coeval with sedimentation occur at intervals, whereas other acritarchs may be derived from earlier Palaeozoic rocks. The Tasmanian Late Permian palynofloras lack diversity and resemble those from the Transantarctic Mountains, Antarctica, rather than those from elsewhere in eastern Australia

Supporting Sustainable Development With Open Data

Open data can make an impact across the globe. Its role in combating development challenges of the next 15 years, both as a tool for measuring progress and in finding solutions, is becoming more clear. As this paper will show, open data has been used to help plan smarter cities in Rio de Janeiro, streamline emergency response in the Philippines, map the Ebola outbreak to save lives in West Africa and help parents to assess school performance in Tanzania. Open data can also bring significant economic benefits: it could be used worldwide to generate between US$720-920bn in digital transport applications, and US$150 -- 270bn in geospatial technology. While open data can be used to benefit many sectors, this report identifies three where it could have a significant impact in the next development agenda and beyond. Open data can: i) more effectively target aid money and improve development programmes, ii) track development progress and prevent corruption, and iii) contribute to innovation, job creation and economic growth