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This article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63 SATC 483) (‘Woulidge’) to limit the application of section 7(3) of the Income Tax Act (‘the Act’). It is proposed in this article that Woulidge would also apply to the provisions of section 7(5) and paragraphs 69 and 70 of the Eighth Schedule to the Act. The approach proposed is illustrated by means of examples. The approach adopted by the Commissioner for the South African Revenue Service is also discussed. A conclusion is drawn regarding the practicality of applying Woulidge in the light of the examples.

The purpose of this paper is to examine perceptions of local service change and concepts of change amongst participants in a UK nationwide randomised controlled trial of informal, structured, reciprocated, multidisciplinary peer review with feedback to promote quality improvement: the National Chronic Obstructive Pulmonary Disease Resources and Outcomes Project (NCROP).

The paper takes the form of a qualitative study, involving semi‐structured interviews with 43 hospital respiratory consultants, nurses and general managers at 24 intervention and 11 control NCROP sites. Thematic analysis resulted in adoption of Joss and Kogan's quality indicators as an analytic framework.

The paper finds that peer review was associated with positive changes, which may lead to sustained service improvement. Differences existed in perceptions of change among clinicians and between clinicians and managers. “Generic changes” (e.g. changes in interpersonal relations or cultural changes), were often not perceived as change.

The study highlights the significance of generic change in evaluations of change processes. Most participants were clinicians limiting inter‐professional comparisons. Some clinical staff failed to recognise changes they accomplished or their significance, perceiving change differently to others within their professional group. These findings have implications for policy and research. They should be considered when developing frameworks for assessing quality improvements and staff engagement with change.

This is the first qualitative study exploring participants' experience of peer review for quality improvement in healthcare. The study adds to previous research into UK health service improvement, which has had a more restricted focus on inter‐professional differences.

Unlike Joss Whedon's cult series Buffy the Vampire Slayer (1997–2003), Angel (1999–2004) and Firefly (2002–2003), Dollhouse (2009–2010) is largely considered to be both a critical and commercial failure. Dollhouse is often dismissed as Whedon's worst television series, with critics citing their discomfort and disgust in watching hero Echo's (Eliza Dushku) repeated exploitation. Unlike other popular acclaimed TV series featuring a female action hero like Xena: Warrior Princess (1995–2001), Alias (2002–2006) and Nikita (2010–2013), the hero of Dollhouse is not empowered from the series' outset, but rather she slowly comes to her power and agency due to various traumatic and violent experiences. This chapter argues that Dollhouse stages a reworking of the cinematic female action hero figure by delaying empowerment and forcing the audience to linger in the hero's lack of agency. Dollhouse enables an unpacking of the female action hero popularised in films like Terminator 2: Judgement Day (1991), Long Kiss Goodnight (1996), The Fifth Element (1997) and the Alien franchise (1979, 1986, 1992, 1997). By exposing the mechanics of hero-creation, Dollhouse forces viewers to consider how heroes are made and who is exploited in the process. As such, this chapter considers Dollhouse as an intervention into the female action hero film and television cycle through an analysis of how the series adheres to and subverts the tropes of the cycle.

Roland Joffé, the film-maker behind the significant critical hits The Killing Fields (1984) and The Mission (1986), employed a hypnotic aesthetic, which unflinchingly depicted violence and brutality within different cultural contexts. In 2007, he used a no less impressive aesthetic in a similar way, although this film, Captivity, was met with public outcry, including from self-proclaimed feminist film-maker Joss Whedon. This was based upon the depiction, in advertisements, of gendered violence in the popularly termed ‘torture porn’ subgenre, which itself has negative gendered connotations.

We aim to revisit the critical reception of Captivity in light of this public controversy, looking at the gendered tensions within considerations of genre, narration and aesthetics. Critics assumed Captivity was an attempt to capitalize on the popularity of the torture horror subgenre, and there is evidence that the film-makers inserted scenes of gore throughout the narrative to encourage this affiliation. However, this chapter will consider how the film works as both an example of post-peak torture horror and an interesting precursor to more overtly feminist horror, such as A Girl Walks Home Alone at Night (2014) and Raw (2017). This is seen through the aesthetic and narrative centralizing of a knowing conflict between genders, which, while not entirely successful, does uniquely aim to provide commentary on the gender roles which genre criticism of horror has long considered implicit to the genre’s structures and pleasures.

I was reading the first issue of Multimedia Review the other day and came across a description of the ‘wisdom continuum’ coined by John Joss, an aviation journalist. The continuum flows from data, which holds no information by itself, to information, which is data organised within a greater structure of context or meaning, thence to knowledge, which is the integration and application of informational entities such that solutions to problems can be found, and finally to wisdom, which is procedural knowledge enriched with experience (Traub 1990).

This paper aims to collect and compile the historical data of Guanfu Salt Farm, officially built by the Song Dynasty (960–1279) within modern Hong Kong territories, to reconstruct its history for the reflection of Hong Kong society of the time.

This paper is largely based on identification and analysis of historical documents, including keyword search on electronic databases and verification with the original sources, with reference to archaeological findings when necessary.

This paper reconstructs the history of Guanfu Salt Farm based on documentary sources with reference to archaeological findings. English translation of Chinese sources is also provided when necessary.

There has been an absence of systematic compilation of historical data of Hong Kong during the Song Dynasty, which are limited in quantity and scattered across different sources. This paper seeks to fill the vacuum of knowledge about pre-colonial Hong Kong, with a more comprehensive reconstruction of the history of Guanfu Salt Farm.

Paragraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (the Act’) were inserted to perform the same function as that of section 7, namely to attribute income in cases in which the taxpayer has disposed of that source of income by means of donation, settlement or other disposition. Paragraph 73 of the Eighth Schedule to the Act was inserted to limit the total amount that is attributed to the donor in a year in which both income (in terms of section 7) and a capital gain (in terms of the attribution paragraphs 68 to 72) are to be attributed. The unclear construction of the section and, it is submitted, the inaccurate interpretation of this paragraph by the South African Revenue Services (SARS’) has made it difficult to interpret this paragraph. This article attempts to evaluate prevailing legal precedent and to apply such precedent to the paragraphs on attribution in order to arrive at an appropriate interpretation of paragraph 73. The approach adopted by SARS is also examined in the light of the above interpretation and application of prevailing legal precedent. Lastly, amendments to the legislation are proposed to clarify the legislation and to provide a structured approach in the consideration of the intention of the legislature.

The aim of this paper is to analyze conceptual specificities and practical applications of Chinese eco-cities. The eco-cities, promoted by the government, reflect the combined pressure of urbanization and environmental protection in China.

In addition to literature and documentary material, the study is based on the experience of a Western architectural company which has participated in eco-city projects in China. This experience has been mapped via interviews in the company and among its partners and governmental stakeholders.

This study examines in detail the contents and practical applications of the Chinese eco-city concept. It illustrates and categorizes eco-city projects and analyzes the specificities of the urbanization in China as a driver for the development of eco-cities. Similarities and differences with the corresponding concepts, like smart cities, are discussed.

The eco-city concept is an important expression of sustainability concerns in China. New insights about its practical applications help to understand the specificities of environmental issues in developing economies, and comparison with the corresponding Western discussions helps to foster international collaboration in the sustainability context.

This paper analyzes Drew Goddard and Joss Whedon's recent film, Cabin in the Woods (2012), using Thomas J. Catlaw's Fabricating the People (2007), to illustrate the precarious position of youth at the beginning of the twenty-first century. The author argues that just as the film requires young people to sacrifice themselves for the good of humanity, recent political events ask young people to sacrifice their well-being for the sake of neo-liberalism. Throughout the film, youth refuse the sacrificial logic of the Director, choosing instead a “logic of subtraction.” While the film seemingly ends with the nihilistic end of the world, when viewed through the lens of Fabricating the People it may also offer a hopeful suggestion for how young people can resist and change oppressive systems of governance.

Changes and transformations experienced today have created alternative lifestyles in cities. Many life concepts try to find solutions to environmental problems, so much so that this section focuses on smart eco-city concept, which is one of the trending city initiatives of the last century and is expected to become more popular each day. In the chapter, firstly, information about the concepts of eco-city and smart city is given and then what is meant by the concept of smart eco-city is discussed. Next, smart eco-cities have been tried to be explained with application examples. Finally, the chapter emphasizes the importance of ecological cities blended with technology for the sustainability of living spaces and offers implications for future research.