Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer compliance while combating tax avoidance. South Africa is no exception to this struggle and the increasingly innovative ways in which taxpayers seek to minimise their tax burdens necessitate amendments in order to remain at the forefront of taxpayer compliance. In view of the above, the general anti-avoidance rules (GAAR) have been amended numerous times to address weaknesses. The most recent of these amendments are those of 1996 and 2006. The research on GAAR in South Africa has focused on critical analyses once the legislation fails to stand up to the rigours of court, and has thus used the principle of hindsight to criticise GAAR and recommend improvements. However, in their current form (post-2006 amendments) the GAAR have not been presented before the courts, and thus the use of hindsight is not an appropriate tool to determine if the current GAAR regime has improved upon the weaknesses identified in the past. This study applied a qualitative case study approach to determine if the 2006 amendments to GAAR have in fact addressed these weaknesses. The current GAAR regime was applied to previous cases to determine if the unfavourable judgments for the Commissioner would now be considered favourable. In executing this process, an instrument was developed in phase 1 of the literature study to apply the new GAAR to the cases. In the second phase of the study this framework was applied to case law in which the previous GAAR regimes failed to stand up to the rigours of court, thus determining whether the 2006 amendments to GAAR addressed the weaknesses of the previous GAAR regime. The final phase of the study consisted of a literature control to determine if similar such conclusions have been made by other commentators to support the findings of the study. The findings of the case studies revealed that, on a balance of probabilities, none of the cases selected for analysis would have been held in favour of the Commissioner if they were brought to the courts today on the same grounds that they were attacked at the time and the courts used the instrument developed in phase 1 to apply the GAAR to these transactions. The study therefore indicates that the use of similar (often identical) wording of the purpose test as in the previous GAAR, as well as the use of the purpose test in conjunction with the amended abnormality test still result in a GAAR regime that may be an ineffective deterrent to tax avoidance. / Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2011.

Tax avoidance has been a concern to revenue authorities throughout the ages, and revenue authorities worldwide are engaged in a constant struggle to ensure taxpayer compliance while combating tax avoidance. South Africa is no exception to this struggle and the increasingly innovative ways in which taxpayers seek to minimise their tax burdens necessitate amendments in order to remain at the forefront of taxpayer compliance. In view of the above, the general anti-avoidance rules (GAAR) have been amended numerous times to address weaknesses. The most recent of these amendments are those of 1996 and 2006. The research on GAAR in South Africa has focused on critical analyses once the legislation fails to stand up to the rigours of court, and has thus used the principle of hindsight to criticise GAAR and recommend improvements. However, in their current form (post-2006 amendments) the GAAR have not been presented before the courts, and thus the use of hindsight is not an appropriate tool to determine if the current GAAR regime has improved upon the weaknesses identified in the past. This study applied a qualitative case study approach to determine if the 2006 amendments to GAAR have in fact addressed these weaknesses. The current GAAR regime was applied to previous cases to determine if the unfavourable judgments for the Commissioner would now be considered favourable. In executing this process, an instrument was developed in phase 1 of the literature study to apply the new GAAR to the cases. In the second phase of the study this framework was applied to case law in which the previous GAAR regimes failed to stand up to the rigours of court, thus determining whether the 2006 amendments to GAAR addressed the weaknesses of the previous GAAR regime. The final phase of the study consisted of a literature control to determine if similar such conclusions have been made by other commentators to support the findings of the study. The findings of the case studies revealed that, on a balance of probabilities, none of the cases selected for analysis would have been held in favour of the Commissioner if they were brought to the courts today on the same grounds that they were attacked at the time and the courts used the instrument developed in phase 1 to apply the GAAR to these transactions. The study therefore indicates that the use of similar (often identical) wording of the purpose test as in the previous GAAR, as well as the use of the purpose test in conjunction with the amended abnormality test still result in a GAAR regime that may be an ineffective deterrent to tax avoidance. / Thesis (M.Com. (South African and International Taxation))--North-West University, Potchefstroom Campus, 2011.

Clinical decision rules improve health care fidelity, benefit patients, physicians and healthcare systems, without reducing patient safety or satisfaction, while promoting cost-effective practice standards. It is critical to appropriately and consistently apply clinical decision rules to realize these benefits. The objective of this thesis was to understand how physicians use the Ottawa Ankle Rules to guide radiography decision-making. The study employed a clinical judgment survey targeting members of the Canadian Association of Emergency Physicians. Statistical analyses were informed by the Brunswik Lens Model and Social Judgment Analysis. Physicians’ overall agreement with the ankle rule was high, but can be improved. Physicians placed greatest value on rule-based cues, while considering non-rule-based cues as moderately important. There is room to improve physician agreement with the ankle rule and use of rule-based cues through knowledge translation interventions. Further development of this Lens Modeling technique could lend itself to a valuable cognitive behavioral intervention.

<p>E-business provides important opportunities of trade for businesses, and the supporting business system must handle this environment efficiently. One current trend in business systems is to move business logic, such as business processes and business rules, out from the application logic and into separate support systems. The reason to make this separation is to increase the agility of the business, to make the system able to change more rapidly when the business situation changes.</p><p>This report focus on business rules enforced in business rule engines. Specific interest is on how such rule engines meet the requirements of the e-business domain. The report presents an overview of business rule engines. Five general categories of characteristics are proposed. The proposed characteristics are then used in a comparison of three business rule engines.</p>

La notion de cyberdélit est analysée, dans le cadre de la thèse, sous l'angle de la responsabilité civile. Le champ de l'étude est ainsi circonscrit à trois types de délits civils : les atteintes aux droits de la personnalité, les atteintes aux droits de la propriété intellectuelle et à la concurrence déloyale. Ces délits commis par le biais de l'Internet posent de nombreuses difficultés aux règles de droit international privé, justifiant qu'une nouvelle façon de les appréhender soit proposée, tant sur le terrain de la compétence juridictionnelle que sur celui de la loi applicable. Les propositions sont de deux ordres. La première, se fondant sur les difficultés de localisation du délit, suggère une nouvelle méthode de localisation adaptée aux cyberdélits. En effet, les méthodes du droit positif, la méthode de localisation objective du délit ainsi que la méthode de la focalisation, s'avèrent inadéquates. Il est ainsi proposé une méthode de localisation fictive des cyberdélits. La seconde, prenant appui sur la position délicate des victimes de cyberdélits qui engagent une 1e action aux fins d'obtenir une réparation ou la cessation de l'illicite, suggère une protection de ces dernières. La pertinence d'une protection des victimes se fonde sur l'identification d'une asymétrie structurelle à l'égard, à la fois des prestataires techniques de l'Internet et des auteurs des faits illicites eux-mêmes. Des règles protectrices des victimes de cyberdélits s'imposent donc afin de rétablir un juste équilibre entre les parties. / The study focuses on the analysis of three different types of cybertorts : defamation, violation of the right to privacy and copyright infringements occurring on the Internet. Cybertorts are a recent phenomenon challenging conflict of laws rules. The difficulties arising from the application of traditional rules to these specific torts justify that a new way to deal with them be adopted as regards conflicts of laws rules and rules for jurisdiction. The proposals are dual. The first one builds on the difficulties of localization of cybertorts to suggest a new method. The positive methods based on an objective localization or on the target or destination of the website are inadequate. The study proposes a fictitious localization of cybertorts. The second one, building on the difficulties encountered by the victims of cybertorts when they act for the defense of their rights, suggests that they should be granted some protection. Indeed, the analysis shows the existence of an asymmetric relationship between the victim and the online intermediaries and the tortfeasor. Some protective rules appear to be necessary to strike a fair balance between the parties.

Les règles matérielles de droit international privé sont classiquement définies comme étant des règles qui apportent une réponse sur le fond à une question de droit international privé. Elles se distinguent ainsi de la traditionnelle règle de conflit de lois neutre, abstraite et bilatérale, qui se limite, dans sa forme initiale, à la désignation de l’ordre juridique dans lequel sera puisée la règle qui apportera une réponse sur le fond au litige. Cette définition montre aujourd’hui ses limites tant les méthodes du droit international privé ont évolué. Des rapprochements se sont opérés de sorte que les frontières qui délimitaient les différentes méthodes du droit international privé sont devenues plus floues, entrainant des incertitudes quant au régime juridique de ces règles. Nous avons tenté, à travers l’étude de la physionomie des règles matérielles de droit international privé, de proposer une définition qui prenne en compte leur spécificité mais également leur variété tout en les distinguant des méthodes voisines et, en particulier, des lois de police. Cette définition nous a conduit à un classement des règles matérielles en sous-catégories et nous amène à nous orienter vers la variabilité de leur régime juridique. / The material rules of private international law are classically defined as rules that provide substantive answers to a question of private international law. They are distinguished from the traditional conflict of laws rule which is neutral, abstract, bilateral and limited, in its initial form, to the designation of the applicable legal order. This definition shows its limits as the methods of private international law have evolved. Boundaries between the different methods became more unclear, leading to uncertainty as to the legal regime of the material rules. We have tried, through the study of material rules of private international law, to propose a definition that takes into account their specificity but also their variety while distinguishing them from neighboring methods and, in particular, police laws. This definition has led us to a classification of material rules and to the conclusion that their legal regime should depend of the particular subcategory they belong to.

Clinical decision rules improve health care fidelity, benefit patients, physicians and healthcare systems, without reducing patient safety or satisfaction, while promoting cost-effective practice standards. It is critical to appropriately and consistently apply clinical decision rules to realize these benefits. The objective of this thesis was to understand how physicians use the Ottawa Ankle Rules to guide radiography decision-making. The study employed a clinical judgment survey targeting members of the Canadian Association of Emergency Physicians. Statistical analyses were informed by the Brunswik Lens Model and Social Judgment Analysis. Physicians’ overall agreement with the ankle rule was high, but can be improved. Physicians placed greatest value on rule-based cues, while considering non-rule-based cues as moderately important. There is room to improve physician agreement with the ankle rule and use of rule-based cues through knowledge translation interventions. Further development of this Lens Modeling technique could lend itself to a valuable cognitive behavioral intervention.

La CIJ en tant qu’organe judiciaire principal des Nations Unies est amenée à connaître de ce type de différend spécifique. En effet, les litiges environnementaux emportent avec eux un certain degré de technicité et font appel à des notions scientifiques particulièrement complexes. La rencontre entre la protection de l’environnement et la CIJ ne pouvait alors que donner lieu à un contentieux particulièrement riche. L’appréhension de ce contentieux par la Cour conduit à s’interroger sur la manière dont cette dernière réceptionne ces litiges. La présente thèse s’intéresse donc aux effets et conséquences résultant du contentieux de l’environnement devant la CIJ. Deux remarques peuvent être formulées : la première concerne le constat d’une intégration progressive des enjeux environnementaux au sein du contentieux international de la CIJ, et la deuxième concerne l’opportunité pour la Cour d’adapter ses règles procédurales. Une adaptation des règles procédurales de la CIJ serait souhaitable. En effet, les enjeux environnementaux tendent à s’intégrer de plus en plus au sein du contentieux international de la CIJ qui contribue de ce fait au développement des règles de droit international de l’environnement. Toutefois, une telle intégration révèle également les limites de la Cour. La Cour pourrait endosser le rôle de juge environnemental, en prenant en considération les spécificités de ce contentieux, notamment par l’adaptation de ses outils procéduraux. Ainsi, c’est une dynamique réciproque qui s’installe entre la Cour et la protection de l’environnement. La préservation de l’environnement est enrichie par la Cour, mais cette dernière pourrait également voir son rôle évoluer grâce à la prise en considération des enjeux environnementaux. La CIJ pourrait alors devenir un véritable juge international de l’environnement dont la communauté internationale manque encore. / The ICJ as the principal judicial organ of the United Nations comes to know of this type of specific dispute. In fact, environmental disputes carry with them a certain degree of technicality and call upon particularly complex scientific notions. The meeting between the protection of the environment and the ICJ could then only give rise to a particularly rich litigation. The Court's apprehension of this kind of litigation raises the question of how the Court deals with these disputes. The present thesis is therefore concerned with the effects and consequences resulting from the environmental litigation before the ICJ.This leads us to two remarks: the first one concerns the phenomenon by which environmental stakes are integrated within international litigation, and, the second one concerns the opportunity for the court to adapt its procedural rules to deal with environmental issues. Indeed, environmental issues tend to be more and more integrated into the international litigation of the ICJ, which contributes to the development of the rules of international environmental law. However, such integration also reveals the limits of the Court. However, the Court could take on the role of an environmental judge, by adapting its procedural tools to the specificities of this particular litigation. Thus, it is a reciprocal dynamic that takes place between the Court and the protection of the environment. The preservation of the environment is enriched by the Court, but the Court could also see its role evolve through the consideration of environmental issues. The ICJ could then become a genuine international environmental judge whose international community is still lacking.

Thesis (LLM (Public Law))--University of Stellenbosch, 2010. / Bibliography / ENGLISH ABSTRACT: Various types of rules govern many areas of life in a sectional title scheme. The Sectional Titles Act 95 of 1986 prescribes model management and conduct rules in its regulations. Other non-prescribed rules are adopted by either the developers initially or later by the trustees of the body corporate. These rules provide for the control, management, administration, use and enjoyment of the sections and the common property in the scheme. Sectional owners and other occupiers have the entitlements of use and enjoyment of their individual sections and their share in the common property of the sectional title scheme, in proportion to their participation quota. These entitlements are restricted by the rules in operation within the scheme. Although these rules limit the entitlements of sectional owners and other occupiers in the interest of the sectional title community, they may not be unreasonable in their application and effect. In some instances, the application of the rules might exceed the bounds of reasonableness and result in unfair discrimination, arbitrary deprivation, unfair administrative action or restrictions on access to courts for dispute resolution. If certain rules are unreasonable in their application, based on one or more of the abovementioned grounds, the court must interpret the potentially impermissible rules and if the court cannot avoid a declaration of invalidity by implementing a constitutional remedy such as reading-up, reading-down, reading-in or severance, these impermissible rules will need to be substituted, amended or repealed and replaced because they are potentially unconstitutional and invalid. After a statutory and constitutional enquiry into the nature, scope, application, operation and effect of the rules governing sectional title schemes, it can be concluded that the various types of rules governing sectional title schemes restrict and limit sectional owners’ and occupiers’ entitlements of use and enjoyment of their individual sections and share in the common property. However, after being tested against section 25 of the Constitution of the Republic of South Africa 1996 and other non-property rights entrenched in the Bill of Rights, to determine if the rules are reasonable in their application and constitutionally permissible, it can be seen that the application of the rules do not necessarily amount to arbitrary deprivations of property and that they can be justified in terms of the Constitution because there is sufficient reasons for the particular regulations and they are procedurally fair. The various different types of rules governing sectional title schemes serve as reasonable regulations in as far as they contribute to a harmonious relationship between the trustees of the body corporate and the sectional owners and occupiers as members of the body corporate as well as between the members of the body corporate inter se. The rules serve an important function in this regard. Therefore, they are considered reasonable and constitutionally valid in as far as they do not enforce excessive regulation and as long as they are equally applicable and do not unfairly differentiate in their application. / AFRIKAANSE OPSOMMING: Verskeie tipes reëls reguleer alledaagse aangeleenthede in ‘n deeltitelskema. Die Wet op Deeltitels 95 van 1986 maak voorsiening vir voorgeskrewe bestuurs- en gedragsreëls in die regulasies. Die ontwikkelaars of die trustees van die regspersoon kan aanvanklik met die stigting van die skema of op ‘n latere stadium addisionele reëls byvoeg wat nie alreeds deur die Wet voorgeskryf is nie. Die reëls maak voorsiening vir die beheer, bestuur, administrasie, gebruik en genot van die eenheid en die gemeenskaplike eiendom in die skema. Die deeleienaars van deeltitelskemas en ander okkupeerders van die skema is geregtig om hulle individuele eenhede sowel as die gemeenskaplike eiendom, in ooreenstemming met hulle deelnemingskwota, te gebruik en geniet; en dit vorm deel van hul inhoudsbevoegdhede. Hierdie inhoudsbevoegdhede word beperk deur die skema se reëls. Afgesien daarvan dat die reëls die deeleienaar en ander okkupeerders se inhoudsbevoegdhede beperk in die belang van die deeltitelgemeenskap, mag die reëls nie onredelik wees in die toepassing daarvan nie. In sommige gevalle kan die toepassing van die reëls die perke van redelikheid oorskry en neerkom op ongeregverdigde diskriminasie, arbitrêre ontneming, ongeregverdigde administratiewe handeling of ‘n beperking plaas op toegang tot die howe met die oog op dispuutoplossing. Indien daar bevind word dat sekere reëls onredelik is in die toepassing daarvan op grond van een of meer van die voorafgemelde gronde, moet die hof artikel 39 van die Grondwet volg en die reël interpreteer om ‘n deklarasie van ongeldigheid te vermy. As die hof dit nie kan vermy deur middel van konstitutusionele remedies soos “op-lesing”, “af-lesing”, “afskeiding” of “in-lesing” nie, sal die reëls gewysig of geskrap en vervang moet word, anders sal die reël ongrondwetlik wees en ongeldig verklaar word. Na afloop van ‘n statutêre en konstitusionele ondersoek ten opsigte van die aard, omvang, toepassing, werking en effek van die reëls wat deeltitelskemas reguleer word daar bevind dat die verskeie tipes reëls wat ‘n deeltitelskema reguleer ‘n beperking plaas op die inhousdbevoegdhede van deeltiteleienaars en ander okkupeerders wat betref die reg om die eenheid sowel as die gemeenskaplike eiendom te gebruik en geniet. Ten einde te bepaal of die reëls redelik in die toepassing daarvan sowel as grondwetlik toelaatbaar is, word dit getoets in terme van artikel 25 van die Grondwet van die Republiek van Suid-Afrika 1996 en ander regte in die Handves van Regte. Daar word bevind dat die toepassing van die reëls nie noodwendig ‘n arbitrêre ontneming van eiendom is nie en dat dit geregverdig kan word in terme van die Grondwet omdat daar voldoende redes vir die spesifieke regulasies is en omdat dat hulle prosedureel billik is. Die verskeie tipes reëls wat ‘n deeltitelskema reguleer dien as redelike regulasies sover dit bydra tot ‘n harmonieuse verhouding tussen die trustees van die regspersoon, die deeltiteleienaars en die okkupeerders as lede van die regspersoon sowel as tussen die lede van die regspersoon inter se. Die reëls het ‘n belangrike funksie in hierdie verband. Die reëls word geag redelik en grondwetlik geldig te wees sover dit nie buitensporige regulasies afdwing nie, gelyk toegepas word en daar nie ongeregverdig gedifferensieer word in die toepassing daarvan nie.

Le commerce international est souvent relié au transport maritime. La poursuite des règles uniformes se rapportant à ce dernier avait débuté à la fin du XIXe siècle et a abouti à l’émergence des Règles de La Haye, des Règles de Hambourg et des Règles de Rotterdam. L’exonération du transporteur maritime, qui suscitait des controverses favorisant le développement des règles maritimes internationales, a été réglementée de trois façons différentes dans les trois Règles précitées. La question principale abordée dans la thèse présente est si elles sont suffisamment satisfaisantes. Une autre question, qui se pose s’il est prouvé qu’aucune d’entre elles ne l’est, est quelle serait une meilleure façon. Pour y répondre, deux critères, soit la justice et la clarté, ont été choisis. Les recherches effectuées dans le cadre de la thèse présente visent à donner une évaluation profonde des régimes existants en matière de réglementation de l’exonération du transporteur maritime ainsi que des suggestions d’amélioration à cet égard. / The international trade is usually connected with the carriage of goods by sea. The campaign in pursuit of uniform rules governing such carriage was launched in the late nineteenth century and has led to the emergence of the Hague Rules, the Hamburg Rules and the Rotterdam Rules. The carrier’s entitlement to exemption from liability, which triggered much controversy contributing to the development of the international shipping rules, has been regulated in three different ways in the aforementioned three Rules. The principal question addressed in the present thesis is whether they are sufficiently satisfactory. Another question, which is to be dealt with if none of them proves to be the case, is what a better way could be like. Two criteria, namely fairness and clarity, have been chosen in answer to the aforesaid questions. The research contained in the present thesis aims to give a thorough evaluation of the existing regimes regarding the carrier’s exemption from liability and some improvement suggestions in this respect.