It is widely acknowledged that the impacts of climate change are likely to be far worse than some people believe possible. Research has shown that our current approach and intervention to combat climate change is hopelessly inadequate. Climate change is a global environmental phenomenon which is not adequately addressed by integrated environmental management and more particularly by environmental impact assessment (EIA). In order to effectively address this challenge, adaptation and mitigation actions at individual, local, national, and international levels are critical. It is argued that EIA is one of the most valuable tools to integrate climate change issues into pre- and post-development decision-making processes. The aim of this research was to critically review the consideration of climate change risks and opportunities in EIAs for housing development in two of Gauteng’s metropolitan areas. The results reveal that climate change risks and opportunities are not considered during EIA. It is evident that there are a number of challenges, and the sternest one is the serious lack of a regulatory framework to mandate a compulsory consideration of climate change issues in the process of EIA. On the other hand, there is a lack of awareness and drive by key stakeholders to ensure that the EIA process identifies, considers, and evaluate the risks and opportunities related to climate change. / M. Environmental Management, North-West University, Potchefstroom Campus, 2014

It is widely acknowledged that the impacts of climate change are likely to be far worse than some people believe possible. Research has shown that our current approach and intervention to combat climate change is hopelessly inadequate. Climate change is a global environmental phenomenon which is not adequately addressed by integrated environmental management and more particularly by environmental impact assessment (EIA). In order to effectively address this challenge, adaptation and mitigation actions at individual, local, national, and international levels are critical. It is argued that EIA is one of the most valuable tools to integrate climate change issues into pre- and post-development decision-making processes. The aim of this research was to critically review the consideration of climate change risks and opportunities in EIAs for housing development in two of Gauteng’s metropolitan areas. The results reveal that climate change risks and opportunities are not considered during EIA. It is evident that there are a number of challenges, and the sternest one is the serious lack of a regulatory framework to mandate a compulsory consideration of climate change issues in the process of EIA. On the other hand, there is a lack of awareness and drive by key stakeholders to ensure that the EIA process identifies, considers, and evaluate the risks and opportunities related to climate change. / M. Environmental Management, North-West University, Potchefstroom Campus, 2014

Equality of opportunity and treatment in the workplace forms one of the critical components of an individual's ability to obtain and remain in employment and occupation. In a world where qualifications, experience and individual merit can be easily by-passed owing to diverse workplace discriminations, the ability of employees to enjoy their right to work cannot be fully achieved if the workplace is marred with inequalities. Sexual harassment has been characterised as one of the workplace hazards that impinges on the achievement and enjoyment of the right to equality of opportunity and treatment in the workplace and defeats the right of employees to decent work. Notwithstanding the acknowledgement of its existence and prevalence, sexual harassment is still treated as an unmentionable concept in Botswana in legal and academic circles. The labour legislative framework has been less emphatic when it comes to recognising and setting out the proper sanctions for sexual harassment in the workplace. At present, only public servants are assured of a legal remedy should they experience such harassment. The legal framework does not openly extend protection to employees in the private sector, leaving them uncertain of the proper forums to approach. There is not even the assurance that sexual harassment is prohibited and punishable at law. Since it is rarely discussed in academics and not prohibited outright, it is safe to assume that most incidents of sexual harassment are shrouded in secrecy owing to employees' lack of knowledge of their rights. In contradistinction, South Africa presents a legal framework conscious of the reality of sexual harassment in the workplace. It employs the use of equal opportunity laws to give authority to a Code of Good Practice that outlaws sexual harassment. The South African Courts have also played a pro-active role in ensuring compliance with legislative provisions and developing common law principles on sexual harassment in the workplace. In addition, legislation that outlaws harassment in a general sense has been enacted to add to laws prohibiting sexual harassment. Whereas the mere existence of laws is not an end in itself, it is submitted that sexual harassment laws may serve to deter this conduct, but most significantly, to inform employees that their rights in the workplace are not limited to, amongst others, a guarantee from unfair dismissals and withholding of wages. The argument is that sexual harassment should be seen as a violation of employees' human rights, as opposed to a mere misconduct. With that realisation in mind, the need to progress from sole reliance on Codes of Good Practice to unequivocal and binding laws reflects the concern that the government of the day has for the protection of the human rights of employees and the consonance of national labour laws with the international standard. This contribution presents an examination of the two legal frameworks in so far as sexual harassment in the workplace is concerned. The aim is to determine the shortcomings of Botswana's framework and outline lessons that may be learnt from the South African legal framework. The position of international law is also considered to ensure that the lessons to be learnt from South Africa are in consonance with the international standard. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2014

Equality of opportunity and treatment in the workplace forms one of the critical components of an individual's ability to obtain and remain in employment and occupation. In a world where qualifications, experience and individual merit can be easily by-passed owing to diverse workplace discriminations, the ability of employees to enjoy their right to work cannot be fully achieved if the workplace is marred with inequalities. Sexual harassment has been characterised as one of the workplace hazards that impinges on the achievement and enjoyment of the right to equality of opportunity and treatment in the workplace and defeats the right of employees to decent work. Notwithstanding the acknowledgement of its existence and prevalence, sexual harassment is still treated as an unmentionable concept in Botswana in legal and academic circles. The labour legislative framework has been less emphatic when it comes to recognising and setting out the proper sanctions for sexual harassment in the workplace. At present, only public servants are assured of a legal remedy should they experience such harassment. The legal framework does not openly extend protection to employees in the private sector, leaving them uncertain of the proper forums to approach. There is not even the assurance that sexual harassment is prohibited and punishable at law. Since it is rarely discussed in academics and not prohibited outright, it is safe to assume that most incidents of sexual harassment are shrouded in secrecy owing to employees' lack of knowledge of their rights. In contradistinction, South Africa presents a legal framework conscious of the reality of sexual harassment in the workplace. It employs the use of equal opportunity laws to give authority to a Code of Good Practice that outlaws sexual harassment. The South African Courts have also played a pro-active role in ensuring compliance with legislative provisions and developing common law principles on sexual harassment in the workplace. In addition, legislation that outlaws harassment in a general sense has been enacted to add to laws prohibiting sexual harassment. Whereas the mere existence of laws is not an end in itself, it is submitted that sexual harassment laws may serve to deter this conduct, but most significantly, to inform employees that their rights in the workplace are not limited to, amongst others, a guarantee from unfair dismissals and withholding of wages. The argument is that sexual harassment should be seen as a violation of employees' human rights, as opposed to a mere misconduct. With that realisation in mind, the need to progress from sole reliance on Codes of Good Practice to unequivocal and binding laws reflects the concern that the government of the day has for the protection of the human rights of employees and the consonance of national labour laws with the international standard. This contribution presents an examination of the two legal frameworks in so far as sexual harassment in the workplace is concerned. The aim is to determine the shortcomings of Botswana's framework and outline lessons that may be learnt from the South African legal framework. The position of international law is also considered to ensure that the lessons to be learnt from South Africa are in consonance with the international standard. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2014

Mauritius has, in recent years, become one of the preferred financial centres owing to its business-friendly economy, preferential tax regime, wide tax treaty network and solid infrastructure. The Mauritian economy and people have greatly benefitted from the country’s success as a financial centre. One benefit offered by the Mauritian tax regime is the ability and ease with which a person can gain residency to access the preferential tax rates that the country offers. South Africa has recently re-introduced a headquarter tax regime, which will make it a competitor with Mauritius for channelling international trade and foreign direct investment. Previous research focuses on the elements of international taxation and highlights some of the benefits that a company could enjoy by using Mauritius as an offshore base. One of the key elements of a successful headquarter company regime is that of a wide tax treaty network which offers preferential terms for taxing certain income classes. The aim of this study is to provide a theoretical construct for the comparison of double tax agreements, with the goal of identifying those that provide preferential terms for the taxation of certain income classes and the elimination of double taxation. This study focuses on the double tax agreements between South Africa, Mauritius and China, highlighting some of the deficiencies of the South African agreement with China and comparing those with Mauritius’s agreement with China. These deficiencies and the preferential tax regime that Mauritius offers will inevitably provide multi-national companies with tax saving opportunities if they use Mauritius as an offshore base. This study will point out some of the areas where possible tax saving opportunities could be identified. The study further aims to provide a platform from which the South African headquarter company regime can be assessed and analysed. This is specifically important if South Africa is to compete with Mauritius. AFRIKAANS : Mauritius het in onlangse jare een van die gekose finansiële sentrums geword as gevolg van hul besigheidsvriendelike houding, voordelige belasting regime, hul wye netwerk van dubbelbelastingooreenkomste en gevestigde infrastruktuur. Die ekonomie van Mauritius en Mauritius se bevolking het baie voordeel getrek uit die sukses van Mauritius se finansiële dienste sektor. Een van die voordele wat Mauritius se belasting regime bied is die gemaklikheid waarmee inwonerstatus bekom kan word en ‘n persoon toegang tot Mauritius se voordelige belastingkoerse kan kry. Suid-Afrika het soortgelyks verlede jaar ‘n internasionale hoofkantoor regime bekendgestel wat Suid-Afrika dus ‘n mededinger met Mauritius gaan maak ten opsigte van die kanalisering van internasionale fondse en buitelandse belegging. Vorige navorsing fokus op die beginsels van internasionale belasting en identifiseer voordele wat maatskappye kan geniet indien hulle van Mauritius gebruik maak as hul buitelandse basis. Een van die belagrike elemente van ‘n suksesvolle hoofkantoor maatskappy regime is dat die regime ‘n wye netwerk van dubbelbelastingooreenkomste bied en dat die dubbelbelastingooreenkomste voordelige terme vir die belasting van sekere inkomste klasse bied. Hierdie studie se doelwit is om ‘n teoretiese platform te vestig vir die vergelyking van dubbelbelastingooreenkomste met die oog om dubbelbelastingooreenkomste te identifiseer wat voordelige terme bied vir die belasting van sekere inkomste klasse en die eliminering van dubbele belasting. Hierdie studie fokus op die dubbelbelastingooreenkomste tussen Suid-Afrika, Mauritius en Sjina in ‘n poging om sekere van die tekortkominge van die dubbelbelastingooreenkoms tussen Suid-Afrika en Sjina uit te wys wanneer dit met die dubbelbelastingooreenkoms tussen Mauritius en Sjina vergelyk word. Hierdie tekortkominge en die voordelige belasting regime wat Mauritius bied sal multi-nasionale maatskappye die geleentheid bied om belastingvoordele te ontgin indien hulle van Mauritius gebruik maak as ‘n buitelandse basis. Hierdie studie sal van die areas identifiseer waar ‘n maatskappy moontlik belasting kan bespaar. Die studie poog ook om ‘n platform te bewerkstellig vir die analise en evalueering van die Suid-Afrikaanse hoofkantoor regime. Hierdie analise en evalueering is spesifiek belangrik indien Suid-Afrika met Mauritius wil meeding. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Van den Berg, A 2011,A comparative study of double tax agreements between South Africa, Mauritius and China, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03222012-172313 / > F12/4/180/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / unrestricted

AFRIKAANS: Hierdie proefskrif ondersoek die ontplooiing van die reg rakende persone met gestremdhede in die rigting van ʼn toenemend inklusiewe en geintegreerde regsorde wat die beskerming en bevordering van die regte van persone met gestremdhede op gelyke grondslag met alle ander persone bewerkstellig. Gestremdheid word aan die hand van twee uiteenlopende modelle beoordeel en hanteer. Die twee modelle - die mediese en die sosiale model van gestremdheid - verteenwoordig uiteenlopende opvattinge oor gestremdheid wat in duidelik onderskeibare regsbenaderings neerslag vind. Oor die onlangse dekades het die sosiale model beduidend veld teen die mediese model gewen. Dit het veral neerslag gevind in die internasionale reg, soos dit die afgelope dekades onder die aanvoering van die Verenigde Nasies in omvattende standaardisering en universalisering van menseregte ontwikkel het. Hierdie ontwikkelings word breedvoerig ondersoek. Die groeiende aanklank van die sosiale model ten koste van die mediese model is eweneens merkbaar in twee ander jurisdiksiegebiede, naamlik Europa – binne die konteks van sowel die Europese Raad as die Europese Unie - en die Verenigde State van Amerika. By albei weerspieel die ontplooiing van die positiewe reg ʼn verandering in die beskouing oor die regshantering van persone met gestremdhede. Daarvolgens word gestremdheid toenemend volgens ʼn sosiale model as ʼn vorm van diversiteit eerder as uitsluitlik in terme van ʼn mediese model as afwykend of abnormaal verstaan. Gestremdheid vereis ʼn besondere regsbedeling ten einde daadwerklike gelyke beregtiging vir persone met gestremdhede te verseker eerder as (net) mediese ingryping in ʼn “afwykende toestand” of ʼn “siektetoestand.” Die veranderde regsbedeling oor gestremdheid word deurlopend deur die prisma van die twee modelle beskryf en beoordeel. Na die uitklaar van die betekenis van die modelle aan die begin van die studie volg ʼn historiese oorsig wat die konteks vorm waarbinne die regsontwikkeling rondom gestemdheidsreg sedert die Tweede Wereldoorlog op internasionale terrein (onder die aanvoering van die Verenigde Nasies), in Europa, die VSA en in Suid-Afrika bespreek word. Die studie sluit af met gevolgtrekkings waarin die klem op ʼn beoordeling van die verandering van die reg rakende gestremdheid in die lig van modelle wat in die eerste hoofstuk toegelig is, val. ENGLISH: The thesis investigates a change in perception and the resulting altered juridical management of persons with disabilities towards a more inclusive and integrated public legal order. Such a change positions the protection and promotion of the rights and interests of persons with disabilities on an equal footing with that of other persons. Disability is dealt with and evaluated in relation to two opposing models. The two models of disability – the medical and the social – represent two different perceptions about disability that are laid down in clearly-distinguishable approaches in law. Over the recent decades the social model has gained considerable ground over the medical model. It has found particular favour in international law, as developed over the past decades in the comprehensive standardisation and universalising of human rights under the leadership of the United Nations. These developments are scrutinised thoroughly. The increasing acceptance of the social model to the detriment of the medical model is apparent in two other areas of jurisdiction, namely, Europe – within the context of the European Council and the European Union – and the United States of America. In both these the development of positive law reflects a change in view regarding the way disability is dealt with by the law. Disability is increasingly understood according to a social model as a form of diversity rather than exclusively in accordance with a medical model. Disability requires a unique legal dispensation in order to ensure genuine equal adjudication for persons with disabilities rather than a (mere) medical intervention as a “deviant state” or an “illness”. The changing legal dispensation regarding disability is continuously described and evaluated through the prism of the two models. After an exposition of the models at the beginning of the study a brief historical overview follows, constituting the context within which legal development since the Second World War in the international arena (by way of the activities of the United Nations), in Europe, the USA and South Africa, is discussed. The study ends with conclusions which emphasise an evaluation of the changes in disability law in light of the models that were expounded in the first chapter. / Thesis (LLD)--University of Pretoria, 2010. / Public Law / unrestricted

Text in English with summary and keywords in English and Afrikaans / The International Organization for Standardization - ISO 14001 environmental standard addresses facets of environmental performance. The implementation of ISO 14001:2015 is aligned with various risks and opportunities, the identification and addressing of which is key in the successful implementation of the ISO 14001:2015 certification. The Durban region is a pollution ‘hotspot’ within KwaZulu-Natal. Assessment of the opportunities and risks of ISO 14001:2015 implementation within the region is key as it can potentially assist with proactive mitigation of risks and the effective utilization of opportunities. The aim of the study is to understand SHERQ (Safety, Health, Environmental, Risk and Quality) managerial perspectives of opportunities and risks of ISO 14001:2015 implementation in Durban, KwaZulu-Natal. The following objectives were outlined: To identify ISO 14001 implementation opportunities and risks internationally and nationally by means of an extensive review of international as well as national literature sources, to generate an evaluation framework to assess SHERQ managerial perspectives of risks and opportunities of ISO 14001:2015 implementation within Durban and to analyse SHERQ managerial responses to the ISO 14001:2015 implementation risks and opportunities within the Durban region. The methods included identifying primary opportunities and risks in ISO 14001:2015 from the literature review through an evaluation framework, thereafter, presenting these in questionnaires distributed among SHERQ managers in Durban via email and LinkedIn. Of 62 questionnaires distributed, 42 participants responded. The respondent’s perspectives were assessed through SPSS identifying key risks and opportunities. Objective 1 was achieved through the literature review in which ISO 14001 implementation risks and opportunities were identified. Objective 2 was achieved by generating the evaluation framework which assimilated implementation risks and opportunities. Objective 3 was achieved through the analysis of the responses of respondents to ISO 14001:2015 implementation risks and opportunities. Study results showed that, in line with international reports, 57.2% of all respondents agreed that the maintenance costs of compliance to the standard are high and 76.2% of respondents shared the perspective that company resources are better managed. Respondents were more agreeable to positive statements, indicating opportunities outweighing the risks. Furthermore, despite the risks, there are opportunities from an industry perspective such as increased investor inputs and increased top management involvement. A follow up study is recommended in the Durban region addressing ISO 14001 implementation risks, opportunities, and their investment impacts in order to further hone in on the organizational implications of certification. From an academic standpoint, multiple studies have posited that ISO 14001:2015 implementation resulted in improved financial outcomes but are associated with high implementation costs and it is recommended that a critical cost versus profits analysis into ISO 14001:2015 implementation be undertaken in the Durban region. / Die Internasionale Organisasie vir Standaardisering se ISO 14001-omgewingstandaard spreek fasette van omgewingsprestasie aan. Die implementering van ISO 14001:2015 is gerig op verskeie risiko’s en geleenthede, en die identifisering en aanspreek hiervan staan sentraal tot die suksesvolle implementering van die ISO 14001:2015 - sertifisering. Die Durban-streek is ʼn besoedlingsbrandpunt in KwaZulu-Natal. Evaluering van die geleenthede en risiko’s van die implementering van ISO 14001:2015 binne die streek is van kardinale belang, aangesien dit moontlik kan help met die proaktiewe vermindering van risiko’s en die effektiewe benutting van geleenthede. Die doel van die studie is om SHERQ-bestuursperspektiewe van geleenthede en risiko’s van ISO 14001:2015-implementering in Durban, KwaZulu-Natal, te begryp. Die volgende doelwitte is uiteengesit: Om ISO 14001-implementeringsgeleenthede en risiko’s internasionaal en nasionaal te identifiseer deur middel van ʼn uitgebreide oorsig van internasionale sowel as identifiseer deur middel van ʼn uitgebreide oorsig van internasionale sowel as nasionale literatuurbronne; om ʼn evalueringsraamwerk te genereer om SHERQ-bestuursperspektiewe van geleenthede en risiko’s van die implementering van ISO 14001:2015 te evalueer, en om SHERQ-bestuursreaksies op die ISO 14001:2015-implementeringsrisiko’s en -geleenthede te ontleed. Die metodes het ingesluit die identifisering van primêre geleenthede en risiko’s in ISO 14001:2015 vanuit die literatuurbeoordeling deur middel van ʼn evalueringsraamwerk, waarna dit in vraelyste wat via e-pos en LinkedIn onder SHERQ-bestuurders in Durban versprei is, uiteengesit is. Van die 62 vraelyste wat versprei is, het 42 deelnemers geantwoord. Die perspektiewe van die respondente is beoordeel deur middel van SPSS se identifisering van die belangrikste risiko’s en geleenthede. Doelwit 1 is bereik deur middel van die literatuuroorsig waarin ISO 14001-implementeringsrisiko’s en -geleenthede geïdentifiseer is. Doelwit 2 is bereik deur die evalueringsraamwerk te genereer wat implementeringsrisiko’s en -geleenthede geassimileer het. Doelwit 3 is bereik deur die antwoorde van respondente op ISO 14001:2015 implementeringsrisiko’s en -geleenthede te ontleed. Studieresultate het getoon dat, in ooreenstemming met internasionale verslae, 57,2% van alle respondente dit eens was dat die onderhoudskoste van die nakoming van die standaard hoog is en dat 76,2% van die respondente die perspektief gedeel het dat bronne van die maatskappy beter bestuur word. Respondente het meer met positiewe stellings saamgestem, wat daarop dui dat geleenthede swaarder weeg as die risiko’s. Ten spyte van die risiko’s, is daar ook vanuit ʼn bedryfsperspektief geleenthede, soos verhoogde beleggersinsette en verbeterde hulpbronbestuur. ʼn Opvolgstudie word aanbeveel om ISO 14001-implementeringsrisiko’s en geleenthede en die beleggingsimpak daarvan aan te spreek. Vanuit ʼn akademiese oogpunt het veelvuldige studies aangevoer dat die implementering van ISO 14001:2015 verbeterde finansiële uitkomste tot gevolg het, maar dat dit met hoë implementeringskoste gepaard gaan, en dit word aanbeveel dat ʼn kritieke koste-versus-wins-analise in die implementering van ISO 14001:2015 in die Durban-streek onderneem word. / Environmental Sciences / M. Sc. (Environmental Management)