Topical issues of the financial independence of the European Central Bank The thesis aims to introduce the role of the European central bank during the financial crisis, including the legal aspects and risks related to conduct of non-standard measures of monetary policy, and to analyse concerned case law of the European court of Justice. Accordingly, this thesis attempts to point to the shortcomings and uncertainty of the interpretation of the primary law and to summarize the historic development of this legal issue. For this purpose the author draws on the historic context of the conduct of monetary policy of the European central bank and in particular on European court of Justice decisions. The thesis attempts to link the legal aspect with the economic aspect, which the author perceives as an essential attribute for a correct understanding of the whole issue. Key words: monetary policy, ECB, financial independence

Recent studies have indicated that only 6% of South African citizens can maintain their standard of living during retirement. This is of great concern to both the government and individuals. In an attempt to counter this dilemma, the government has implemented several new tax exemptions and deductions to encourage taxpayers to increase their retirement savings. However, uncertainty exists regarding the effectiveness of these exemptions and deductions. For individuals to benefit from same, they will need to be informed on and understand the principles on which they are based. Above all, South African citizens need to grasp the importance of ensuring their financial security during retirement, which will hopefully create a culture of saving for that purpose. South Africans therefore need to increase their level of financial and tax literacy, either by informing themselves in that regard, or by consulting with professionals. This study was conducted from a South African perspective and focused on the probability of financial and tax literacy increasing financial independence during retirement. The data presented in this study was collected by means of two questionnaires, which were emailed to a selection of participants. The purpose of this study was first to determine the financial and tax literacy of South Africans with regard to retirement planning and second, to determine whether financial and tax literacy could increase financial independence during retirement. This study is an empirical study since primary data was collected specifically for this research project. Based on the data obtained by means of the questionnaires, it was concluded that the financial and tax literacy of the majority of South Africans is not sufficient to intentionally benefit from tax-beneficial retirement funds and investments. It was further concluded that although the majority of South Africans are not sufficiently financially literate to be able to optimise their retirement savings, they are willing to improve their level of financial and tax literacy and increase their savings towards retirement once they have been informed and have gained some understanding in this regard. Therefore, financial and tax literacy can potentially increase financial independence during retirement. / Mini Dissertation (MCom)--University of Pretoria, 2017. / Taxation / MCom / Unrestricted

The Diploma thesis deals with beginnings of entrepreneur, who is going to set up his first company. The objective of thesis is checking hypothesis that visionary company is viable, with economic potencial and possibilities for growth. Theoretical part descripes major factors, which are important for health and strength of the enterprise. In these factors belong demands on entrepreneur's personality, knowledge and skills. Further protection of company -- how protect company and its own know-how before rivals. Chosing suitable legal form and choise of compaion. Thesis also saying about usefulness to have a mission. Practical part shows how the business is conceived for real market. Thesis also thinking about growth of the business and how to do it to not be such a little company with one branch. Financial statements show economical potencial, which the business is able to generate to all investors and companions in this concept of the business. The conclusion is dedicated to commentary related to objectives of this Diploma thesis.

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This short dissertation briefly examines the English law statutory provisions and the English judicial approach relating to the clean break principle. A comparison between English law and South African law (in particular s 7 of the Divorce Act 70 of 1979) shows the latter to allow the application of the clean break principle, but rigidity in the legislative wording and further rigidity in the wording by the courts result in the clean break principle not being a dominant feature of South African divorce law. A detailed analysis of South African case law follows in which the fundamental issues relative to the clean break principle are examined, namely the one third rule, universal partnership, misconduct and its effect on court orders, the nature of a contribution and what property is distributed on divorce. Trends in maintenance orders are looked at and how these affect the clean break principle, in particular rehabilitative maintenance and token maintenance wards. / Law / LL.M.

This short dissertation briefly examines the English law statutory provisions and the English judicial approach relating to the clean break principle. A comparison between English law and South African law (in particular s 7 of the Divorce Act 70 of 1979) shows the latter to allow the application of the clean break principle, but rigidity in the legislative wording and further rigidity in the wording by the courts result in the clean break principle not being a dominant feature of South African divorce law. A detailed analysis of South African case law follows in which the fundamental issues relative to the clean break principle are examined, namely the one third rule, universal partnership, misconduct and its effect on court orders, the nature of a contribution and what property is distributed on divorce. Trends in maintenance orders are looked at and how these affect the clean break principle, in particular rehabilitative maintenance and token maintenance wards. / Law / LL.M.

Financial independence (FI) and the FIRE Movement have gained a lot of traction in recent years. Despite the growing popularity of this alternative lifestyle, it is largely absent from the literature with only a few previous studies or investigations found. The goal of this thesis is to see if people use entrepreneurship to help them achieve financial independence. The thesis uses the critical case sampling method and semi-structured qualitative interviews with 11 individuals who are working toward or have already achieved financial independence. The findings show that most of the interviewees rely on waged work as their primary occupation, although most of them supplement their income by engaging in some form of income-generating activities alongside their main occupation, which is known as hybrid entrepreneurship. The interviewees were classified as engaging in full-time entrepreneurship, hybrid entrepreneurship, or no entrepreneurship. The findings showed that the majority of this sample pool was engaged in hybrid entrepreneurship, which implies that the pursuit of FI is either appealing to those already with entrepreneurial tendencies or the pursuit of FI encourages individuals to be more entrepreneurial. Additionally, there are indications that some individuals may use financial independence to reduce risk before embarking on an entrepreneurial journey which aligns with established theory regarding hybrid entrepreneurship. / Ekonomiskt oberoende (FI) och FIRE-rörelsen har fått stor genomslag de senaste åren. Trots den växande populariteten för denna alternativa livsstil är den till stor del frånvarande i litteraturen med endast ett fåtal tidigare studier eller undersökningar hittade. Målet med denna avhandling är att se om människor använder entreprenörskap för att hjälpa dem att uppnå ekonomiskt oberoende. Avhandlingen använder den kritiska fallsurvalmetoden och semistrukturerade kvalitativa intervjuer med 11 individer som arbetar mot eller redan har uppnått ekonomiskt oberoende. Resultaten visar att de flesta av de intervjuade förlitar sig på lönearbete som sin primära sysselsättning, även om de flesta av dem kompletterar sin inkomst genom att ägna sig åt någon form av inkomstbringande aktiviteter vid sidan av sin huvudsakliga sysselsättning, som kallas hybridföretagande. Intervjupersonerna klassificerades som engagerade i heltidsföretagande, hybridföretagande eller inget företagande. Resultaten visade att majoriteten av denna urvalspool var engagerad i hybridföretagande, vilket innebär att strävan efter FI antingen tilltalar dem som redan har entreprenöriella tendenser eller att strävan efter FI uppmuntrar individer att bli mer entreprenöriella. Dessutom finns det indikationer på att vissa individer kan använda ekonomiskt oberoende för att minska risken innan de ger sig ut på en entreprenöriell resa som ligger i linje med etablerad teori om hybridföretagande.

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The work pursues a way to the concretization of the fundamental right to labor union liberty in Brazil. The Convention 87 of International Labor Organization - ILO, which treats of Union Liberty, was not ratified by Brazil, which maintains the system of union unicity to the labor unions, vinculated to the obligatory union contribution. The referred convention is inserted in 1998 ILO Declaration on Fundamental Principles an Rights, which integrates ILO’s Constitution. Therefore, this non-ratification affronts the fundamental right of employee and contradicts Brazil’s participation as a Member State of International Labor Organization. However, national courts must pay attention to the International Labor Law to solve litigations. In this matter, the vision of International Labor Organization is presented, found in decisions of national courts, with diverse possibilities of International Labor Law application. Under the optic of internal law, the Theory of Material Opening of Fundamental Rights Catalogues on Brazilian Constitution is studied as an instrument to the efficacy of union liberty in Brazil. In this context, even with other fundaments, recent jurisprudence of the Superior Labor Court - SLC applied the decisions of International Labor Organization’s Committee on Freedom of Association and admitted the substitution of the obligatory union contribution by the union contribution approved in Assembly, indicating a way to concretize union liberty. The relevance and the potential of this way is demonstrated to the concretization of the fundamental right to labor union liberty in Brazil. / O trabalho busca um caminho para a plena eficácia do direito fundamental à liberdade sindical no Brasil. A Convenção 87 da Organização Internacional do Trabalho - OIT, que trata da liberdade sindical, não foi ratificada pelo Brasil, que mantém o sistema de unicidade sindical para os sindicatos, vinculados à contribuição sindical obrigatória. A referida convenção está inserida na Declaração de Princípios e Direitos Fundamentais da OIT de 1998, que integra a Constituição da OIT. Assim, essa não ratificação afronta o direito fundamental do trabalhador e contradiz a participação do Brasil como Estado-Membro da Organização Internacional do Trabalho. No entanto, os tribunais nacionais devem se atentar ao Direito Internacional do Trabalho para solucionar litígios. Nesse sentido, apresentase a visão da Organização Internacional do Trabalho, colhida em decisões de tribunais nacionais, com diversas possibilidades de aplicação do Direito Internacional do Trabalho. Sob a ótica do direito interno, estuda-se a Teoria da Abertura Material do Catálogo de Direitos Fundamentais na Constituição Brasileira como instrumento para a plena eficácia da liberdade sindical no Brasil. Nessa direção, ainda que com outros fundamentos, a jurisprudência recente do Tribunal Superior do Trabalho - TST aplicou as decisões do Comitê de Liberdade Sindical da Organização Internacional do Trabalho e admitiu a substituição da contribuição sindical obrigatória pela contribuição sindical aprovada em Assembleia, indicando um caminho para a plena eficácia da liberdade sindical. Demonstra-se a relevância e o potencial desse caminho para a plena eficácia do direito fundamental à liberdade sindical no Brasil.