Cette thèse s’inscrit dans une démarche de recherche des principes et mesures permettant de mettre en œuvre efficacement le principe d’égalité en milieu de travail syndiqué au Québec. Adoptant comme guide la sociologie des ordres juridiques complétée et accompagnée par le systémisme luhmannien, nous avons accompli une étude des ordres juridiques qui agissent en ce qui a trait aux aspects juridiques des relations du travail avant de procéder à l’évaluation de la politique publique relative à l’égalité. L’étude est divisée en trois parties. La première est consacrée à une exploration du pluralisme juridique, à la sociologie des ordres juridiques et à la présentation des ordres juridiques du travail. La seconde adopte une perspective historique de l’action syndicale, du droit du travail et de la politique publique relative à l’égalité. La troisième comprend une démarche d’évaluation de cette politique publique et une démarche de construction normative relative aux principes et mesures permettant la mise en œuvre efficace du principe d’égalité. Sur le plan de l’évaluation, nous recourons d’abord à une étude empirique et juridique d’un important dossier de plaintes à la Commission des droits de la personne et des droits de la jeunesse : le dossier du gel d’échelon salarial dans la convention collective du personnel enseignant des commissions scolaires; nous accomplissons ensuite une revue de la littérature en ce qui a trait à la politique publique relative à l’égalité; nous accomplissons enfin une analyse de ce qu’offrent aux milieux syndiqués les deux principales voies de mise en œuvre de l’égalité, d’une part, le grief et l’arbitrage et d’autre part, la plainte à la Commission des droits de la personne et des droits de la jeunesse et, le cas échéant, le recours devant le Tribunal des droits de la personne. Sur le plan de la construction normative, nous nous basons sur l’analyse sociologique, historique et évaluative accomplie pour concevoir les éléments de politique nécessaires pour atteindre l’objectif recherché. / This thesis follows on from research into the principles and measures that can be used to apply the principle of equality effectively in unionized workplaces in Québec. Guided by the sociology of legal orders, completed and supported by Luhmann’s systems theory, we carried out a study of the legal orders governing the legal aspects of labour relations, and then assessed public policies concerning equality. The study is divided into three sections. The first section explores legal pluralism and the sociology of legal orders, and presents the legal orders applicable to workplace issues. The second section considers the history of union action, labour law and public policies relating to equality, while the third assesses those public policies and takes a normative construction approach to the principles and measures that can be used to implement the principle of equality effectively. With respect to assessment, we began with an empirical legal study of a major complaint submitted to Québec’s Human Rights Commission, namely the freeze on pay scales in the collective agreement of school board teachers. We then reviewed the literature dealing with public policies relating to equality, and analyzed the benefits for unionized workplaces offered by the two main methods of implementing equality, namely grievances and arbitration on the one hand, and complaints to the Human Rights Commission on the other (with, in the latter case, recourse to the Human Rights Tribunal where necessary). With respect to normative construction, we used a sociological, historical and evaluative analysis as a basis for designing the policy elements required to achieve the goals.

Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The concept duty of care is defined as heedful, careful guarding, supervision of a minor, and/or overseeing. An obligation rests on teachers to scrupulously see to the safety (and also the well-being) of all learners entrusted to them. Hence teachers are responsible for the physical safety of learners and for creating a safe haven for them. The Civil Technology workshop teacher has an increased caring duty towards his learners due to the potential life-threatening circumstances and conditions that can prevail in his workshop compared to, for instance, the ordinary classroom environment. Furthermore, a specific legal duty rests on a person when he is placed in control of dangerous objects or machinery, seeing that he has to see to it that he ensures the safety of others through positive action. Internationally, the circular saw is statistically speaking seen to be the most dangerous woodwork machine in the Civil Technology workshop. Circular saws are responsible for more accidents than any other machine, and the most claims for damages against teachers and school managements also arise from it. Due to the underlying dangers inherent to circular saws and the presence thereof in Civil Technology workshops, it increases the risks attached to the caring supervision duty of the Civil Technology teacher to a great extent. Civil Technology workshop teachers are therefore confronted by unique challenges in their workshops. Hence it is essential that they be equipped with sufficient knowledge pertaining to educational law so as to make head against these challenges. Civil Technology workshop teachers should therefore not only be aware of all common law principles, relevant legislation and case law as applicable to workshops, but also be able to apply it in practice in the workshop environment. This practical application furthermore requires workshop teachers to be knowledgeable to be able to maintain workshop machinery in a safe working condition through regular upkeep and maintenance. An empirical investigation (n=38) was launched, based on a questionnaire filled in by all Civil Technology teachers and their heads of department North West where Civil Technology is presented as a choice subject at high schools. The aim of the empirical investigation was to determine: * what the level of Civil Technology workshop teachers‘ expertise and knowledge is regarding legal key issues concerning their caring supervising duty, and * to what extent effective safety management of woodwork machinery in Civil Technology workshops is applied. The empirical investigation found, amongst others, that: * The respondents do not have sufficient knowledge of the principles pertaining to educational law to apply it in the Civil Technology workshops of the study population practically. * Civil Technology workshop teachers and heads of department should have a high degree of expertise with a view to execute their duty of care. Poor educational law training can possibly be proffered as reason why their level of expertise cannot be seen to be sufficient in a case where an increased level of duty of car is required in potentially dangerous workshops. Following on above-mentioned findings, specific recommendations were made to all role-players involved that are involved in learner safety in Civil Technology workshops. These recommendations may possibly contribute to increased and more effective caring supervision in promoting learner safety. / Thesis (MEd (Education Law))--North-West University, Potchefstroom Campus, 2012

Death and taxes are unavoidable. In terms of the current legislation both estate duty and capital gains tax (hereinafter referred to as 'CGT') are levied upon death. The South African National Treasury is reconsidering taxes on death as estate duty contributes minuscule revenue, and its administration is cumbersome. Worldwide taxation is based on either source or residence. Because of the R3 500 000 exemption from estate duty, only wealthy individuals are generally subject to estate duty. Wealthy individuals make use of the annual R4 000 000 foreign investment capital allowance by owning offshore property. The aim of this study is to document how death taxes are currently levied on an estate which holds offshore property, given the perception that foreign property is exempt from death duties, and also to consider the impact on taxes payable on offshore property at death if estate duty were to be abolished. These objectives cannot be achieved without a thorough understanding of the development and future of estate duty, the impact of CGT on death, how selected foreign countries levy taxes upon death, and how residents of South Africa are taxed on property situated within foreign countries. When CGT was introduced in 2001 the estate duty rate was reduced and it is likely that, if estate duty is repealed, the rate of CGT will be increased. In South Africa, residents are taxed on worldwide income and capital gains. The international perspective is that the foreign country has the sovereignty to levy taxes on a person who owns property situated within its boundaries. An estate which holds offshore property may also be subject to estate duty in terms of the tax law of that country which results in double taxation in the hands of the deceased estate. South Africa has concluded international agreements with a number of foreign countries through double tax agreements and estate tax treaties to prevent double taxation. In terms of the Estate Duty Act, and in some of the treaties, a rebate is allowed in respect of foreign estate taxes paid. However, if estate duty is abolished, the deceased estate may be liable for estate tax in the foreign country where the assets are situated and the deceased estate may not qualify for any rebate in South Africa in respect of foreign taxes paid. Hence, the abolition may have detrimental consequences on the liquidity requirements, and on the heirs, in cases where offshore property is involved. It is vital that proper estate and tax planning advice is given before a resident acquires offshore property as the tax implications may be enormous. The current impact of estate duty and CGT on a resident who owns offshore assets is that the said taxes will be levied either here in South Africa or in the foreign country. The effect of capital transfer tax on a resident with an offshore asset can never be underestimated. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The concept duty of care is defined as heedful, careful guarding, supervision of a minor, and/or overseeing. An obligation rests on teachers to scrupulously see to the safety (and also the well-being) of all learners entrusted to them. Hence teachers are responsible for the physical safety of learners and for creating a safe haven for them. The Civil Technology workshop teacher has an increased caring duty towards his learners due to the potential life-threatening circumstances and conditions that can prevail in his workshop compared to, for instance, the ordinary classroom environment. Furthermore, a specific legal duty rests on a person when he is placed in control of dangerous objects or machinery, seeing that he has to see to it that he ensures the safety of others through positive action. Internationally, the circular saw is statistically speaking seen to be the most dangerous woodwork machine in the Civil Technology workshop. Circular saws are responsible for more accidents than any other machine, and the most claims for damages against teachers and school managements also arise from it. Due to the underlying dangers inherent to circular saws and the presence thereof in Civil Technology workshops, it increases the risks attached to the caring supervision duty of the Civil Technology teacher to a great extent. Civil Technology workshop teachers are therefore confronted by unique challenges in their workshops. Hence it is essential that they be equipped with sufficient knowledge pertaining to educational law so as to make head against these challenges. Civil Technology workshop teachers should therefore not only be aware of all common law principles, relevant legislation and case law as applicable to workshops, but also be able to apply it in practice in the workshop environment. This practical application furthermore requires workshop teachers to be knowledgeable to be able to maintain workshop machinery in a safe working condition through regular upkeep and maintenance. An empirical investigation (n=38) was launched, based on a questionnaire filled in by all Civil Technology teachers and their heads of department North West where Civil Technology is presented as a choice subject at high schools. The aim of the empirical investigation was to determine: * what the level of Civil Technology workshop teachers‘ expertise and knowledge is regarding legal key issues concerning their caring supervising duty, and * to what extent effective safety management of woodwork machinery in Civil Technology workshops is applied. The empirical investigation found, amongst others, that: * The respondents do not have sufficient knowledge of the principles pertaining to educational law to apply it in the Civil Technology workshops of the study population practically. * Civil Technology workshop teachers and heads of department should have a high degree of expertise with a view to execute their duty of care. Poor educational law training can possibly be proffered as reason why their level of expertise cannot be seen to be sufficient in a case where an increased level of duty of car is required in potentially dangerous workshops. Following on above-mentioned findings, specific recommendations were made to all role-players involved that are involved in learner safety in Civil Technology workshops. These recommendations may possibly contribute to increased and more effective caring supervision in promoting learner safety. / Thesis (MEd (Education Law))--North-West University, Potchefstroom Campus, 2012

The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems.

This thesis examines the growing trend of cinematisation in computer and console games, where both visual styles and industrial practices are concerned. The ever-increasing runtime of cinematic cutscenes in games, and the stylization of game graphics in accordance with established film genres are of primary focus regarding the gaming industry's absorption and interpretation of cinematic visuals. Comparisons of film-game convergence are based on the proliferation of non-gameplay promotional trailers and their role in hype-generation; as well as game producer strategies of franchising, cross-promotion, and initial-sales business model. Comparison is thus accomplished with regards to a number of fundamental similarities in both industries' business and commercial tactics, as stemming from the risk and reward-based investment financing system prevalent in both industries. Finally, a selection of user and industry professional video responses to the aforementioned trends are examined, both for their value in counter-balancing the assumptions of success which often follow staggeringly high initial sales figures; and for their value in layering the depth of film-game convergence even further, as they respond to the recent, filmic trends in games using the very language of film.

This Master of Applied Science thesis proposes a new design of low power, power factor corrected (PFC), power supplies. By lifting the hold up time restriction for devices that have a battery built in, the energy storage elements of the converter can be reduced, permitting a small and inexpensive power converter to be built. In addition, a new control technique for controlling cascaded converters is presented, named duty mode control (DMC). Its advantages are shown through simulations. The system was proven using a prototype developed in the laboratory designed for a universal ac input voltage (85 - 265VRMS at 50 - 60Hz) and a 40W output at 12V. It consisted of two interleaved phases sensed and digitally controlled on the isolated side of the converter. The prototype was able to achieve a power factor of greater than 0.98 for all operating conditions, and input harmonic current distortion well below any set of standards.

This Master of Applied Science thesis proposes a new design of low power, power factor corrected (PFC), power supplies. By lifting the hold up time restriction for devices that have a battery built in, the energy storage elements of the converter can be reduced, permitting a small and inexpensive power converter to be built. In addition, a new control technique for controlling cascaded converters is presented, named duty mode control (DMC). Its advantages are shown through simulations. The system was proven using a prototype developed in the laboratory designed for a universal ac input voltage (85 - 265VRMS at 50 - 60Hz) and a 40W output at 12V. It consisted of two interleaved phases sensed and digitally controlled on the isolated side of the converter. The prototype was able to achieve a power factor of greater than 0.98 for all operating conditions, and input harmonic current distortion well below any set of standards.

No description available.