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The terrorist attacks on September 11, 2001, resulted in dramatic legal changes in the U.S. As part of its investigation into the attacks, the U.S. Government detained approximately 5,000 "aliens" from predominantly Muslim countries. These detentions were characterized by minimal, and sometimes non-existent, habeas corpus and due-process protections. During times of crisis, care should be taken that panic not be allowed to prevail over long-cherished constitutional values. This thesis examines Government actions in light of constitutional principles to examine the larger question of whether the War on Terror detention practices have permanently undermined the rule of law in the U.S. / The factual and legal scenarios in this area have been changing at a rapid rate, and they will certainly continue to change. Those constant changes have presented a special challenge in writing this thesis. The facts and legal scenarios described herein, therefore, are current as of January 31, 2005.

Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.

Municipal unauthorized immigration policy, as an area of study, is underexplored. The literature is in the early stages of development, and little specific theory to guide research exists. To advance this emerging field, my study addresses two questions. First, what unauthorized immigration policies do local governments pursue, under what circumstances, and for what reasons? Second, what explains city-to-city variation in municipal responsiveness to the policy preferences and interests of residents without legal status? The dissertation also presents a typology of municipal responsiveness to unauthorized immigrants, based on my exploratory research. To explain intercity differences in the policy processes and choices of local government, I explore three possible explanations--Hero's (1998) social diversity thesis, urban regime theory, and political culture and policy entrepreneurship. My study engages these theoretical ideas with the findings of a comparative case study of three mid-size, reemerging gateway cities: Sacramento, California; Denver, Colorado; and Portland, Oregon. I explore whether associations between local factors and municipal unauthorized immigration policy emerge in the recent history of the three case cities. Analysis of data gleaned from document study suggests that political culture, as expressed through entrepreneurial political leaders, has been important in shaping regime development and subsequent policy action on unauthorized immigration, while differences in the ethnoracial structure of cities accounts for variation in policy approach.

This study analyzes newspaper coverage of immigration reform in mainstream newspapers prior to, and following the debate in June 2007. The newspaper text is analyzed using metaphor interpretation supported by content analysis. The quantitative result categorizes the identified metaphors in three distinct metaphor categories about: immigrants and immigration, immigration policy and enforcement, and metaphors about the debate and immigration issue itself. The relative distribution of metaphors among categories is provided. Using an open coding process, emergent metaphor categories are identified. The qualitative findings describe metaphors and schemas that were potentially activated by particular metaphorical phrases in this context. Lastly, this research compares the similarities and differences of the immigration debate of the early 20th century with the contemporary U.S. and European debate.

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The increasing numbers of undocumented foreign nationals in South Africa not only has affected the provision of services provided by the local municipalities and the Department of Home Affairs but is also a huge challenge to the services provided by the South African police. The aim of this study was to explore the police experiences of dealing with undocumented foreign nationals in South Africa. A literature review was conducted to provide an overview of this problem nationally and internationally. Interviews, observations and document analysis were also considered to explore police experiences of dealing with undocumented foreign nationals. The findings of this study show that the South African police are “caught between a rock and a hard place” when dealing with undocumented foreign nationals within the constitutional framework of this country. They receive little support from the government and the relevant stakeholders on this matter, while on the other hand they are exposed to constant threats and lack of compliance from the undocumented foreign nationals and the criminal syndicates that facilitate illegal cross-border movements and the pressure from advocates of human rights principles and the media. These factors lead to increased frustrations among police officials and self-protective measures such as turning a blind eye to this problem. To deal with the problem the Inclusive and Interactive Refugee Management Model, which focuses on constant interaction among stakeholders, is recommended. Inclusive strategies are also recommended for dealing with undocumented foreign nationals. This model supports a Left Realism perspective, which advocates collective responsibility towards human concerns / Police Practice / D. Litt. et Phil. (Police Science)

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The increasing numbers of undocumented foreign nationals in South Africa not only has affected the provision of services provided by the local municipalities and the Department of Home Affairs but is also a huge challenge to the services provided by the South African police. The aim of this study was to explore the police experiences of dealing with undocumented foreign nationals in South Africa. A literature review was conducted to provide an overview of this problem nationally and internationally. Interviews, observations and document analysis were also considered to explore police experiences of dealing with undocumented foreign nationals. The findings of this study show that the South African police are “caught between a rock and a hard place” when dealing with undocumented foreign nationals within the constitutional framework of this country. They receive little support from the government and the relevant stakeholders on this matter, while on the other hand they are exposed to constant threats and lack of compliance from the undocumented foreign nationals and the criminal syndicates that facilitate illegal cross-border movements and the pressure from advocates of human rights principles and the media. These factors lead to increased frustrations among police officials and self-protective measures such as turning a blind eye to this problem. To deal with the problem the Inclusive and Interactive Refugee Management Model, which focuses on constant interaction among stakeholders, is recommended. Inclusive strategies are also recommended for dealing with undocumented foreign nationals. This model supports a Left Realism perspective, which advocates collective responsibility towards human concerns / Police Practice / D. Litt. et Phil. (Police Science)