In most cases in a deceased person’s estate, there are problems with co-ownership where more than one family member inherits the deceased family estate assets. To escape the perils of co-ownership the beneficiaries consensually agree to divide the inherited communallyshared asset/s. This agreement can take place immediately after the death of the family estate owner or some time later regarding some or all of the said assets. On the conclusion of the division agreement, the contractual party who receives the awarded assets enjoys sole ownership and the other contractual parties by agreement retract their ownership. In a jurisprudential content analysis of forty-six recorded family deceased division agreements from Old Babylonian Larsa and Nippur, essential elements are identified which are the framework and qualification requirements for a family deceased division agreement. Within this framework the concepts, terms and elements of the agreement are categorised as natural and incidental elements, which reflect the specific law traditions and choices of contractual parties and show the unique scribal traditions in the different Old Babylonian city-states of Larsa, Nippur and Sippar. The aim of the study is to shed a more focused light on the interpretation of recorded Old Babylonian division agreements and to show that the division agreement was a successful, timeless, estate administration mechanism and tool to obviate any undesirable consequences of co-ownership of the bequeathed property. / Old Testament & Ancient Near Eastern Studies / D. Litt. et Phil. (Ancient Near Eastern Studies)

This diploma thesis [in the master's course], drawn up at the Faculty of Law of Charles University in Prague, deals with the principles of the law of inheritance in Bohemia prior to its codification in 1811. Although inheritance law is one of the oldest branches of law, and was very thoroughly developed in ancient Roman law, in our territory it actually started to develop some more only after the Hussite movement. That is due to the fact that in the Middle Ages, the prevailing concepts were the ruler's right to bona vacantia and family indivisible ownership ["rodinný nedíl" in Czech], both of which did not really make it possible to pass estate from the deceased to their heirs. Therefore the aim of the thesis is to examine and gain a deeper insight into the historical development and historical contexts of the law of inheritance in our territory, which had preceded its modern form that was first codified in Allgemeines bürgerliches Gesetzbuch [the General Civil Code], which accepted the structure of the Inheritance Patent of Joseph II in 1811. Part One of the thesis, Introduction, briefly discusses the law of inheritance as a specific element of legal science, the principles of inheritance law, and inheritance conditions and titles. Part Two, Excursion into History - Inheritance in Roman Law,...

This master dissertation (diploma) is committed to inheritance, inheritance law and inheritance with a focus on properties and also inheritance with international subject in the inheritance procedure. The goal of this work is to give sufficient information so that even the uninformed reader will know what is associated with inheritance, what are the basic terms from this area of law and also the questions of inheritance's inter-family relations because inheritance will be a subject everyone deals with eventually. The subject of this dissertation is inheritance throughout history to its current legal regulation. At the same time it is also mentioned inheritance as a change of ownership law and concepts that are related with this part of civil law. In the introduction is explained the terms of inheritance and inheritance law are explained with the view to the history of Roman law and to the Middle Ages. Next is an explanation of the basic law terms through to our current law regulation. There is also a focus on inheritance procedures including the change of the ownership rights and then will be the process of the registration of the ownership right to the real estate cadastre. With this topic is also connected a possibility of inheritance procedure with properties. At the end this work is included practices of case with international subject in the inheritance procedure. Because of the focus on the inheritance of properties, the last chapter is about the valuation of properties in the course of the inheritance procedure.

In most cases in a deceased person’s estate, there are problems with co-ownership where more than one family member inherits the deceased family estate assets. To escape the perils of co-ownership the beneficiaries consensually agree to divide the inherited communallyshared asset/s. This agreement can take place immediately after the death of the family estate owner or some time later regarding some or all of the said assets. On the conclusion of the division agreement, the contractual party who receives the awarded assets enjoys sole ownership and the other contractual parties by agreement retract their ownership. In a jurisprudential content analysis of forty-six recorded family deceased division agreements from Old Babylonian Larsa and Nippur, essential elements are identified which are the framework and qualification requirements for a family deceased division agreement. Within this framework the concepts, terms and elements of the agreement are categorised as natural and incidental elements, which reflect the specific law traditions and choices of contractual parties and show the unique scribal traditions in the different Old Babylonian city-states of Larsa, Nippur and Sippar. The aim of the study is to shed a more focused light on the interpretation of recorded Old Babylonian division agreements and to show that the division agreement was a successful, timeless, estate administration mechanism and tool to obviate any undesirable consequences of co-ownership of the bequeathed property. / Biblical and Ancient Studies / D. Litt. et Phil. (Ancient Near Eastern Studies)

I denna kvalitativa studie har vi valt att undersöka hur man på enheten för ekonomiskt bistånd arbetar förebyggande för att motverka att det långvariga biståndstagandet går i socialt arv mellan föräldrar och barn. För att ta reda på detta har vi intervjuat socialsekreterare med erfarenhet och kompetens inom området. Det insamlade materialet har analyserats utifrån den sociala inlärningsteorin som ett försök till att förstå hur det sociala arvet kan föras vidare mellan generationer. Som ett komplement till teorin används även barnperspektivet i analysen då barnen har stor del i studien. Denna studie visar och bekräftar att långvarigt ekonomiskt biståndstagande kan komma att gå i socialt arv mellan föräldrar och barn. Studien visar även på vilket sätt förebyggande arbete för dessa familjer sker på enheten för ekonomiskt bistånd. / In this qualitative study, we have chosen to examine how the Financial Assistance Unit works with preventive measures as to avoid that financial assistance is permitted to become a social heritage that runs in generations. The context of this study is based on interviews with social workers who have experience in the field. The collected materials have been analyzed based on the social learning theory as an attempt to understand how social legacy can be passed between generations. As a complement to the theory, we have also adressed the children's perspective in the analysis since the children are a big part of the study. This study demonstrates and confirms that long-term financial assistance may pass between generations. Further this study also shows how the preventive efforts for these families take place inside the Financial Assistance Unit.

Thesis (MAcc)--University of Stellenbosch, 2009. / AFRIKAANSE OPSOMMING: Met die bekendstelling van kapitaalwinsbelasting in 2000 was belastingpligtiges en belastingadviseurs bekommerd oor die invloed daarvan op belasting- en boedelbeplanning. Om die volle impak daarvan te verstaan moet die werking van kapitaalwinsbelasting ondersoek word. Paragraaf 10 van die Agste Bylae definieer die belasbare kapitaalwinste vir die jaar van aanslag. Hiervolgens word kapitale winste in die hande van verskillende belastingpligtiges teen verskillende “koerse” belas. In die algemeen word daar na Paragraaf 10 verwys as die insluitingsartikel wat op kapitaalwinste van toepassing is. Aangesien slegs ‘n “gedeelte” van kapitaalwinste onderhewig is aan normale belasting is een van die grootste faktore in die huidige belastingomgewing steeds om te onderskei tussen inkomste van ‘n kapitale of nie-kapitale aard. Deur die toepassing van Paragraaf 10 word kapitaalwinste gerealiseer deur Trusts en Maatskappye teen hoër koerse belas, as in die geval van individue. Dit het tot gevolg dat belastingpligtiges en belastingadviseurs die gebruik van trusts as ‘n effektiewe hulpmiddel vir boedelbeplanning begin bevraagteken het. Die effektiewe belastingkoers van toepassing op kapitaalwinste gerealiseer deur individue is egter die laagste van al die verskillende belastingpligtiges. Wanneer ‘n individue te sterwe kom is sy boedel onderhewig aan boedelbelasting, wat ‘n verdere belasting las tot gevolg het. Indien ‘n trust effektief toegepas word tydens die opstel van ‘n boedelplan vir ‘n individu sal die bates van die trust nie onderhewig wees aan boedelbelasting nie. Deur die verskeie opsies wat beskikbaar is vir ‘n belastingpligtige, wanneer hy ‘n besluit moet neem watter beleggingsvoertuig hy moet gebruik vir die belegging, kan die effektiewe belastingkoerse vergelyk word. Deur die uitkomste van die verskeie opsies teenoor mekaar te vergelyk bewys dit dat indien ‘n trust korrek aangewend word, dit steeds as ‘n effektiewe hulpmiddel in ‘n boedelplan kan aangewend word. Tydens die uitvoer van die vergelyking van die verskillende opsies wat vir die belastingpligtige beskikbaar is, is die tydwaarde van geld buite rekening gelaat. Indien die lewensverwagting van ‘n individu in berekening gebring word kan die uitkoms van die vergelyking moontlik anders wees. Deur dit alles in ag te neem bevestig dit weereens dat elke individue se boedelplan uniek sal wees indien sy persoonlike finansiële omstandighede in ag geneem word. / ENGLISH ABSTRACT: With the introduction of capital gains taxation in 2000, taxpayers and their advisors feared the impact thereof on tax planning and estate planning. To determine the impact thereof the taxation of capital gains must be understood. Paragraph 10 of the Eight Schedule define the taxable portion of capital gains for the year of assesment. Paragraph 10 is also commonly known as the inclusion clause applicaple on capital gains. This application of paragraph 10 has the effect that capital gains realised by different types of taxpayers are taxed at different rates. Due to the application of paragraph 10 only a portion of the capital gain realised by the taxpayer is subject to normal taxation. Therefor one of the biggest concerns for taxpayers still is to determine if income are of a capital nature or not. The inclusion rate, according to paragraph 10, applicable on capital gains realised by trusts and companies is higher than that of a individual and gives rise to a bigger tax burden relating to capital profits for trusts and companies. Therefor taxpayers and their advisors doubt wether a trust could still be used as an effective tool for estate planning. The effective tax rate on caiptal gains for individuals is the lowest for all types of taxpayers. But when an individual dies his estate is subject to estate duty, which leaves an additional burden for an individual to take into account. When a trust is effectively utilised in preparing an estate plan for an individual, the assets of the trust should not be subject to estate duty. By evaluating the effective tax rates applicable to the different options available to a taxpayer when he needs to determine which investment vehicle to use when making an investment, a comparision can be made. By comparing the effective tax rates a conclusion can be drawn that a trust can still be used as an effective tool for estate planning when utilised properly. When the comparison was made the time value of money was ignored. If the life expectancy of a individual are taken into account the outcome could be different. When everything is taken into consideration the conclusion is that the estate plan for every individual is unique and determined by his or her personal financial circumstances.

published_or_final_version / Sociology / Doctoral / Doctor of Philosophy

在德希達的《明信片：從蘇格拉底到佛洛伊徳之外》(1987)一書中，〈郵寄〉這個文本由許多交換傳遞的明信片所組成。這些收錄於同一文本中的明信片令我們聯想到書信小說中編纂成冊的信件。許多十七、十八世紀的英國與法國書信經典名著構成了書信文類的主要架構，如吉樂哈格的《葡萄牙修女的情書》(1669)、理查生的《潘蜜拉》(1740)與《克萊麗莎》(1747-1748)、葛芬妮的《祕魯公主的情書》(1747)、盧梭的《茱莉，或新伊珞絲》(1761)以及德拉克勞斯的《危險關係》(1782)。面對這些書信文類的前導者，且處於二十世紀傳統書信寫作式微的時代中，是什麼因素促使德希達創作〈郵寄〉這部書信文本呢？〈郵寄〉的書信文本又與傳統書信小說有何不同呢？ 關於這個議題，我所提出的論點是，德希達的〈郵寄〉企圖解構書信文類。〈郵寄〉一方面強化了書信文類特有的書信特質，另一方面又以明信片的郵件傳遞效果取代替換傳統書信小說的書信文類特質。明信片的郵件傳遞效果主要呈現出「傳送終點」與「預期的收信者」這兩種特定規範的不可能性。明信片總是暗示信件傳送過程中「被攔截」與「多元收信者」的可能性。這樣的特質使明信片得以打破囿於最初起點與最後終點做為邊界的直線軌道。如此的突破有助於德希達解構西方知識體系的架構。明信片的郵件傳遞效果動搖了源自蘇格拉底的知識遺產直線傳承，顯示出知識遺產是經由多元讀者所傳遞的，且容許眾多不同的詮釋方法參與其中。多樣性的想法損毀了「原作與衍生」，「在場與缺席」以及「公開與隱私」之間的二元對立邏輯。明信片「半私密，半公開」(《明信片》62)的形式在多樣化所隱含的不確定性之間來回擺盪，游移不定。這種不確定性正是德希達藉由〈郵寄〉這個文本所要強調的。因此，即使身處電信通訊網絡遍佈的時代，德希達依然期望引發「不受拘束的明信片化帝國」(《明信片》104)的可能性。明信片化的意義並非加速書信寫作的「衰微」(《明信片》104)，而是希望能夠不斷地散佈差異產生的可能性。 在本論文中，我從迂迴、延宕與延異這三項特性來闡述明信片的書信特質。這三項特性同時交織於我對〈郵寄〉這個書信文本的討論中。在第一章〈書信文類：強化與替代〉裡，我提出了〈郵寄〉所呈現的似非而是的矛盾，既強化又替代書信文類的特質。書信文類因此被置於差異的迂迴內，而延遲了其文類身份認同的最後裁定。在第二章〈書信他/她者：欲望投射〉裡，我援引拉岡「小寫他/她者」的概念來闡釋書信寫作行為中的自我建構過程。由於寄信者需要缺席收信者的存在以召喚差異的產生，因此寄信者的自我認同總是不斷地在迂迴的信件傳遞空間中被延宕。第三章〈書信寫作：添補的矛盾〉裡，我將德希達對「添補」的概念與書信寫作中添加與替代的效果作了連結。書信寫作彌補了距離造成的溝通差距，同時也以距離替代了最後與缺席收信者真實相遇的那一刻。第四章〈書信交換：Fort Da消失與返轉的遊戲〉中，我比較了佛洛伊德、拉岡與德希達對於fort da遊戲不同的觀察角度。在書信交換的過程裡，當多元讀者的可能性被納入考量時，書信的傳送與接收便會持續地滯留迂迴於讀者的多元閱讀與詮釋，而延遲了到達預定目的地的時間。在第五章〈書信傳承：知識遺產的明信片〉裡，我探討了德希達對於〈郵寄〉中明信片上蘇格拉底與柏拉圖位置返轉圖所做的種種推敲。這些推測暗示了脫離知識體系直線傳承，迂迴而行的可能性。為了再現知識的意涵而創造出的多元詮釋角度會不斷地延宕知識傳承的最終意義。 / In Jacques Derrida’s The Post Card: From Socrates to Freud and Beyond (1987), the part of “Envois” is composed of many exchanged post cards. This collection of post cards reminds us of the letters compiled in epistolary novels. There is a lot of prestige attached to many seventeenth- and eighteenth-century English and French epistolary novels, such as Gabriel de Guilleragues’ The Portuguese Letters (1669), Samuel Richardson’s Pamela (1740) and Clarissa (1747-1748), Françoise de Graffigny’s Letters from a Peruvian Woman (1747), Jean-Jacques Rousseau’s Julie, ou la nouvelle Héloïse (1761), and Choderlos de Laclos’ Les Liaisons dangereuses (1782). These epistolary novels constitute the main frame of the epistolary genre. Then, confronted with the epistolary predecessors, what prompts Derrida to write the epistolary text of “Envois” in the twentieth century, in which the telecommunications networks appear to overpower the importance of writing letters or post cards? What is the difference between “Envois” and the previous epistolary novels? On this issue, I want to argue in my thesis that Derrida’s “Envois” is intended to deconstruct the epistolary genre by paradoxically valorizing and substituting the postal effects of the post card for the generic identities of epistolary novels. The postal effects of the post card primarily invoke the impossibility of the predestined destination and intended receiver. The post card always implies the possibilities of interception and multiple receivers in the process of transmission. In this way, the post card disrupts the linear path confined in the hierarchical opposites between the original departure point and the final destination. This disruption facilitates Derrida’s attempt to deconstruct the construction of knowledge in the Western intellectual genealogy. The postal effects are applied to destabilize the linear succession of intellectual inheritance originated since Socrates. The inheritance is transmitted by multiple readers and hence susceptible to a myriad of interpretations. The binary logic between the original and the derivative, the present and the absent, and the public and the private is undermined in the multiplicity. The form of the post card, which is “half-private half public” (Post Card 62), oscillates in the indeterminacy of multiplicity. The postal effects of indeterminacy aroused in the post card are what Derrida emphasizes in “Envois.” As a result, even in the age replete with the telecommunications networks, Derrida still proposes the possibility of “the unlimited empire of a postcardization” (104). The postcardization does not mean to precipitate the “decadence” (104) of epistolary writing, but it aims to disseminate and recurrently stimulate the possibility of difference. In my thesis, I propose three perspectives to illuminate the epistolarity of the post card: detour, deferral, and différance. They are interwoven in my discussion of Derrida’s “Envois.” In chapter one “Epistolary Genre: Valorization and Substitution,” I propound a paradox that “Envois” simultaneously valorizes and substitutes for the epistolary genre. “Envois” therefore puts the epistolary genre in a detour of difference and defers its determination of identity. In chapter two “Epistolary Otherness: The Object of Desire,” I apply Jacques Lacan’s concept of the object of desire to elucidate the self-construction in the act of writing post cards. The sender’s self-identity is continually deferred in a detour, because s/he requires the absent receiver to evoke his/her difference. In chapter three “Epistolary Writing: Paradox of the Supplement,” I relate Derrida’s concept of the supplement to the paradoxical effects of addition and substitution in epistolary writing. Writing post cards adds to a compensation of the distance, but it also simultaneously substitutes the distance for the final encounter with the absent receiver. In chapter four “Epistolary Exchange: Play of the Fort Da,” I compare Sigmund Freud’s, Lacan’s, and Derrida’s different observations on the fort da game. The fort da movements of epistolary exchanges are interminably deferred in a detour, when multiple readers in the process of transmission are taken into consideration. The multiple readers replenish possibilities of differences with a variety of interpretations. In chapter five “Epistolary Inheritance: Post Card of Intellectual Legacy,” I explore Derrida’s speculations on the scene of reversal copied on the post cards collected in “Envois.” The scene of reversal between Socrates and Plato is speculated to imply possible detours away from the linear succession of genealogy. Different representations of knowledge persistently defer the final determinate meaning of the intellectual inheritance.

LL.M. (Tax Law) / Capital Gains Tax (“CGT”) was introduced with effect from 1 October 2001 by the insertion of section 26A and an Eighth Schedule into the Income Tax Act 58 of 1962, by the Taxation Laws Amendment Act 5 of 2001. Paragraph 40(1) of the Eight Schedule provides that a deceased person must, with certain exceptions, be treated as having disposed of his assets to his estate for proceeds equal to the market value of those assets as at the date of death. Paragraph 40(1A) of the Eight Schedule provides that if an asset of a deceased person is treated as having been disposed of under paragraph 40(1) and is transferred directly to the estate of the deceased person, the estate must be treated as having acquired the asset at a cost equal to its market value as at the date of death for base-cost purposes, and if the asset is transferred directly to an heir or legatee, the heir or legatee must be treated as having acquired the asset at a cost equal to its market value as at the date of death for base-cost purposes. The capital gain will be the difference between the market value of a taxable asset of the deceased on the date of his death and its base cost to him, which is included in his final income tax assessment and which will have to be settled out of the estate‟s assets. There are many arguments in favour of the discontinuance of the levying of CGT at the death of a taxpayer in South Africa, which arguments become evident when comparing the South African CGT provisions regarding the levying of CGT at death with tax jurisdictions such as Australia, the United States, the United Kingdom, Canada, Botswana and Nigeria. Canada for example abolished their inheritance tax in 1972 which in that particular situation justifies the levying of CGT at death. If CGT will continue to be levied at the death of a taxpayer it is suggested that a carry-over approach in terms of which the heir inherits the asset at its acquisition cost and the CGT liability is deferred until the heir actually disposes of the asset should be followed. This approach is currently followed in Australia, Botswana and Nigeria. The holder of an inherited bare dominium will suffer at the hands of a CGT anomaly where the deceased created a limited interest, for example a usufruct over a fixed property bequeathed by him to the bare dominium holder. The anomaly that transpires is that the limited interest created by the deceased will result in an artificial drop in the base cost of the fixed property so bequeathed and there will be no adjustment to the base cost when the bare dominium holder succeeds to full ownership of the fixed property, for example when the usufructuary passes away, meaning that the same capital gain will be taxed twice. It is submitted that legislative amendments are required to provide for an increase in the base cost applicable to the bare dominium holder when the usufructuary eventually passes away. Alternatively the SARS‟s current practice in this respect should be altered to avoid the unbearable situation where a capital gain may be taxed at 2 separate instances. At least two anomalies exist when dealing with capital losses in the deceased‟s final period of assessment and in the winding up of the deceased‟s estate. Firstly a capital loss may not be carried forward from the deceased‟s final assessment to his deceased estate to be set off against capital gains that may be realised in the winding up of the estate. Secondly a capital loss incurred on the sale of a capital asset during the winding up of a deceased estate cannot be carried over from the deceased estate to the heirs of the deceased and will thus remain unutilised. It is suggested that the method followed in Canada in respect of capital losses that occurred in the year of a taxpayer‟s death should be followed in South Africa, ie that such capital loss may be carried back three years in order to reduce any taxable capital gains that occurred in those years or that the capital losses may be utilised to reduce other income of the taxpayer in his final return. It is further suggested that this method should also be followed in respect of unutilised capital losses that occurred in the winding up of the estate, alternatively the capital losses so realised must be carried over to the heirs of the deceased.

Ce mémoire présente, dans une première partie, une étude détaillée de la mortalité adulte des Canadiens-français nés entre 1620 et 1749. Des résultats inédits sont présentés sous forme de tables de mortalité abrégées avec entrées échelonnées. La comparaison de celles-ci permet de décrire les différences de comportement observées entre les hommes et les femmes, les populations de régions urbaines et rurales ainsi que trois groupes de générations s’étant succédé au cours de la période étudiée. Dans une deuxième partie, une étude de cas visant à confirmer l’influence du caractère familial sur la longévité est présentée. Une famille se distinguant par les durées de vie exceptionnellement longues de plusieurs de ses membres est comparée à une famille fictive de référence, représentative de la population moyenne de l’époque. Les résultats opposant ces deux familles consistent en des âges moyens au décès et des proportions de survivants à différents âges. Cette deuxième étude s’inscrit dans le prolongement des recherches effectuées avec les ascendances de Jeanne Calment et Marie-Louise Meilleur. Les informations tirées des registres paroissiaux du Québec ancien et consolidées informatiquement par le Programme de recherche en démographie historique (PRDH) dans une base de données appelée Registre de la population du Québec ancien (RPQA) constituent la source exploitée pour la réalisation des deux parties du mémoire. / This thesis presents, in the first part, a detailed study of adult mortality of French-Canadians born between 1620 and 1749. New time published results are presented in the form of abridged life tables with staggered entries. The life tables are compared to ascertain behavioural differences between men and women, between residents of urban and rural regions and across three generations during the period studied. In the second part, the thesis presents a case study conducted to test the influence of inheritance on human longevity. A family distinguished by the exceptional longevity of several of its members is compared to a reference fictional family representative of the average population of the time. Evidence provided on these two families consists of mean ages at death and proportions of survivors at different ages. This case study builds on research conducted with the ancestry of Jeanne Calment and Marie Louise Meilleur. Information drawn from the parish registers of old Quebec computerized by the Programme de recherche en démographie historique (PRDH) in a database called Registre de la population du Québec ancien (RPQA) is the primary source used for the life tables and case study.