Magister Legum - LLM

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International police co-operation is a recipe for success in the fight against transnational organised crime. Such cooperation has never been without challenges, especially in the light of disharmonious national laws. SARPCCO has made promising advances towards the elimination of blockages which hamper police cooperation. The joint, bilateral, simultaneous operations which are continuously carried out and the transferring of skills through training are exemplary to the rest of the world. SARPCCO is, however, struggling to make serious inroads into the organised motor vehicle theft because of the problems in returning them to their lawful owners. The objective of this study is to analyse the laws used by the SARPCCO member countries in fighting motor vehicle theft, transnational organised crime, recoveries, repatriation, prosecution and extradition of offenders. The SARPCCO member countries on which the analysis is done are Lesotho, South Africa, Swaziland and Zambia. / Jurisprudence / LL. M.

The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced this process. A literature study was done emphasising South Africa as part of the Southern African region, with a special emphasis on accountancy education. An analysis of current international co-operation was done with special reference to the current international harmonisation process. As part ofthe background an analysis was done of the current status of the accountancy profession in each Southern African country. As this study was done from a South African perspective, the emphasis was on the views of members of the accounting profession in public practice with regard to greater cooperation in the region in the accountancy field. This was achieved by means of an empirical survey. It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation in the region. They believe that it would enhance the status of individual accounting bodies worldwide~ that costs, information and infrastructure could be shared; and that it would enhance professionalism and improve service to clients. Specific areas were identified where co-operation could be improved, namely that academic training should be harmonised, practical tralning should be interchangeable and agreements should be reached with individual countries. Some concern was expressed that above all, control should be maintained over the standards of academic and practical education. It is recommended that the bodies governing the accountancy establishment in South Africa, especially the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, should increase their current efforts to establish greater formal relations with other countries in the Southern African region. / Auditing / D. Compt. (Accounting Science)

The study sought to explore possibilities of harmonising Shona-Nyai cross-border varieties in Zimbabwe and Mozambique. Emerging from the responses were problems of attitudes, ignorance of what the harmonisation project entails and the different levels of development among the varieties to be harmonised. Participants believed that the challenges they faced could be resolved and they proposed some intervention strategies. Results from the questionnaire, the interview and documents analysed affirmed the generally held view that, the future of Shona-Nyai as a language and culture is securely in the hands of the speakers’ initiatives. The argument of the study has been that, the success of such a harmonisation project depends on the presence of favourable and conducive political and economic conditions through enabling language engineering activities. Information collected from the questionnaires was mainly presented in tables and information from interviews and document analysis was presented qualitatively in words. The language as a right and the language as resource orientations of language planning guided this study. The intention was to show that the preservation of linguistic diversity is important in the maintenance of group and individual identity and harmonisation should further this cause. Findings from this thesis indicate that for a successful harmonisation project to take place there is need for research in the documentation of underdeveloped Shona-Nyai varieties so that they have some presence in the education domain. The study recommends that people’s mindsets must be changed by packaging the harmonisation project in a way which they understand and appreciate. A holistic approach in solving the language problem can be achieved through a mixed approach of language policy formulation. / African Languages / D. Litt. et Phil. (African languages)

This study is a collective case study grounded in the literature regarding leadership styles and leadership theories. It includes among others, an analysis of data from interviews of college Principals and middle Managers to identify the leadership styles at the three colleges of education. The purpose of the study was to analyse the leadership styles of college Principals and middle Managers operating in dual-mode environments. The colleges that were being studied are the Copperbelt College of Education; Mufulira College of Education and Malcom Moffat College of Education. There were sixteen (16) participants in this study drawn from three colleges. The researcher collected data using semi-structured individual and focused group interviews. In addition, policy documents such as ‗Open and Distance Learning Policy (draft) and National Policy on Education were analysed. The researcher employed qualitative methods in the collection and analysis of data. Triangulation was used in order to verify the information given during this study. The evidence from the literature review indicates that there is no single leadership style that may provide answers to all situations in institutions of higher education; rather, a blend of the leadership styles would be beneficial to college Principals. The research further revealed that, managing dual-mode colleges of education entails that Principals require tailor-made programmes in management and leadership of dual-mode institutions for them to improve quality of their products and enhance tenets of transparency, democracy and good governance in colleges of education in Zambia. They also must be excellent communicators and ensure understanding by students, employees, peers, and the many stakeholders involved in dual-mode colleges of education. The study was important as it hoped to shed some light on how to improve quality of leadership in dual-mode colleges of education in Zambia. The study will contribute scientific knowledge to all categories of Higher Education (HE) institutions especially colleges of education, be they face-to-face or distance mode, that are contemplating a move into dual-mode delivery. Finally, Information garnered from this study is expected to allow Principals and other middle Managers and administrators to evaluate their leadership styles in comparison to the effective styles revealed by this study. / Educational Leadership and Management / D. Ed. (Education Management)

A l’instar des juridictions qui l’ont précédé dans la répression des crimes internationaux, la Cour pénale internationale a besoin de la coopération des Etats pour exister. C’est une condition d’effectivité de l’action de la Cour qui se traduit par la participation des Etats à la procédure pénale internationale et par l’harmonisation des législations nationales. Toutefois, en dépit de son affirmation dans le Statut, les Etats parties exécutent difficilement l’obligation de coopération. Ces difficultés s’observent tant au niveau de leur participation à la procédure initiée par la Cour que dans l’exercice de la justice au niveau national. De fait, pour un respect des engagements internationaux devant la Cour, l’institution doit surmonter l’obstacle de la souveraineté nationale. Pour atteindre les objectifs fixés, elle doit amener les Etats à dépasser les critères traditionnels de compétence dans le domaine pénal et à taire les résistances souverainistes en la matière. C’est seulement à ce titre qu’elle peut être fonctionnelle, en opposant aux Etats une conception plus étendue de la justice pour laquelle ils se sont engagés. / Following the example of the jurisdictions which preceded her in the repression of the international crimes, the International Criminal Court needs the cooperation of States to exist. It is a condition of effectiveness of the action of the Court that is translated by the participation of States in the international criminal procedure and by the harmonization of the national legislations. But in spite of its assertion in the Status, States execute with difficulty the obligation of cooperation. These difficulties observe as long at the level of their participation in the procedure in front of the Court that in the exercise of the justice at the national level. Actually, for a respect for the international commitments in front of the Court, the institution has to surmount the obstacle of the national sovereignty. To reach the fixed objectives, she has to bring States to exceed the traditional criteria of skill in the penal domain and to keep silent about the resistances of states on the subject. It is only as such that she can be functional, by setting to States a more vast conception of the justice for which they made a commitment.

L’internationalisation du droit communautaire de l’UE a engendré le développement de nouveaux centres de production juridique en dehors de l’espace juridique européen comme la CAN. Ce processus a stimulé un phénomène de pluralisme juridique mondial à double dimension : on note d’une part la création , à l’échelle régionale, de modèles alternatifs d’intégration ; d’autre part, au niveau national, l’émergence d’une discussion sur l’identité constitutionnelle et administrative des Etats au regard des systèmes juridiques supranationaux. La comparaison jurisprudentielle entre la CJUE et le TJCA montre une expansion du pluralisme juridique en Amérique latine et dans l’Union européenne, tant à l’échelle nationale que régionale ; constitutionnelle qu’administrative. Un tel pluralisme appelle la construction d’une jurisprudence de coordination-harmonisation régionale plutôt qu’une standardisation juridique mondiale telle qu’elle est envisagée par le droit économique de l’OMC, la doctrine du Global Administrative Law ou celle proposant des standards constitutionnels mondiaux. La jurisprudence comparée explique comment le dialogue –«spontané et débridé»- de juges nationaux et régionaux révèle les rapports conflictuels entre le droit économique du marché mondial (OMC) et la protection de l’ordre public à l’échelle régionale. La thèse aborde cette problématique du pluralisme juridique au prisme de la jurisprudence comparée de la CJUE et du TJCA. D’un point de vue constitutionnel tout d’abord, la notion de « savoir-pouvoir du juge » (se substituant à la notion d’activisme des juges) propose de comprendre le juge communautaire en tant que garant du pluralisme juridique national afin d’aborder une nouvelle configuration complexe du pouvoir juridique à l’échelle supranationale. D’un point de vue administratif ensuite, la notion de gouvernabilité régionale (se substituant à la notion de gouvernance mondiale) appelle à un espace d’étatisation juridique des pouvoirs économiques régionaux pour les placer sous le contrôle du droit. Il s’agit d’imaginer un droit public régional capable d’étatiser les pouvoirs régionaux en tant que contre-pouvoirs de régulation du marché face à l’indéfinition juridique de la gouvernance mondiale. / The internationalization of Community Law in the EU has led to the development of new centers of legal production outside the European legal space such as CAN. This process has stimulated a two -dimensional global phenomenon of legal pluralism: on the one hand there is the creation of alternative regional integration models and on the other hand, the emergence of a discussion on national level about the constitutional and administrative identity of States under supranational legal systems. The comparison between different jurisprudences shows an expansion of legal pluralism in Latin America and in the EU, as much as in a national or regional scale than in a constitutional or administrative scale. Such pluralism demands the construction of a regional coordination-harmonization rather than a standardization of the legal world as envisaged by the WTO's economic Law, the doctrine of Global Administrative Law or the constitutional providing of global standards. Comparative jurisprudence explains how the national and regional judges’ “spontaneous and unrestrained” dialogue reveals the conflicting relationship between the beneficial owner of the world market (WTO) and the protection of public order at a regional level. The thesis addresses the problem of pluralism through the comparative analysis of both the ECJ's and the ACJ's jurisprudences. First, from a constitutional point of view, the notion of “power-knowledge of the judge” (replacing the concept of judicial activism) suggests the understanding of the community judge as the protector of the national legal pluralism to address a new complex configuration of legal authority at a supranational level. Secondly, from an administrative point of view, the notion of regional governability (replacing the concept of global governance) demands the judicial nationalization of regional economic powers to place it under the control of law. The aim is to imagine the regional public law capable of nationalizing the regional authorities as counter-powers regulating the market to face the lack of legal definition of the global governance.

Les objectifs du droit de la faillite sont divers. Ils évoluent dans le temps et dans l’espace. Vouloir éliminer le mauvais débiteur qui ne paie pas ses dettes et le punir, garantir le règlement des créanciers, tels sont les objectifs traditionnels. Assurer la survie de l'entreprise et prévenir les difficultés, tels sont les objectifs modernes. La diversité entraîne la hiérarchie des objectifs. L’étude comparative oppose les systèmes pro-débiteur et pro-créancier en fonction de la finalité prioritaire retenue. Elle montre que les objectifs des législations convergent vers le sauvetage des entreprises. Le droit fédéral des Etats-Unis, fondé sur la philosophie du nouveau départ, inspire les législateurs européens. L’analyse économique du droit, renouvelle la question des objectifs du droit de la faillite au regard de l’efficience, critère de légalité. Elle explique la convergence. La recherche de l’efficacité procédurale et substantielle guide l’orientation de la Commission européenne dans l’optique de promouvoir le marché unique. Ainsi, le consensus sur l’objectif de sauvegarde de l’entreprise rend possible l’harmonisation des règles substantielles au niveau européen. La révision du règlement (CE) n°1346/2000 relatif aux procédures d’insolvabilité confirme l’adhésion générale à l’idée de seconde chance. L’opposition entre systèmes pro-débiteur et pro-créancier s’estompe et laisse place à un système mixte. Chaque législation essaye de tendre vers la conciliation des intérêts contradictoires, ce qui entraîne le déplacement de la valeur du respect de la parole donnée, vers le concept plus difficile à cerner, mais qui fonde la force obligatoire des obligations: la confiance. / The objectives of bankruptcy law are varied and evolve over time and situation. Eradicating and punishing bad debtors and guaranteeing payment to creditors are traditional goals. Ensuring the survival of the company and preventing difficulties are modern goals. This diversity leads to a hierarchy of objectives. A comparative study contrasts pro-debtor and pro-creditor systems according to the priority of their identified objectives. It shows that the objective of legislations tends towards the salvaging of companies. Federal US law, founded on the principle of fresh start, inspires laws in Europe. Economic analysis of law reiterates the question of the objectives of bankruptcy law from the perspective of an efficient legal standard, explaining this tendency. The search for procedural and substantial efficiency guides the European Commission in the promotion of a single market. Therefore, consensus on the objective of salvaging the company makes harmonization of the substantive rules at the European level possible. The revision of Regulation (EC) N°1346/2000 on insolvency proceedings confirms the general acceptance of the idea of a second chance. The opposition between pro-debtor and pro-creditor systems diminishes, giving way to a mixed system. Each law attempts to move towards the reconciliation of conflicting interests, leading to the displacement of the value of respect for the word towards the concept, more difficult to define, but which founds binding obligation: trust.

La comparaison entre des systèmes civilistes et, plus particulièrement, la France et la Lituanie, permet de confronter des expériences diverses au service de la construction de l’Union européenne. La méthode comparatiste peut, dans une approche régulatrice, permettre de réaliser une véritable intégration commune pour une matière comme le droit fiscal et d’appréhender les modalités du droit à déduction de la TVA relatives à l’exercice régulier et abusif d’un tel droit. Depuis la création de la TVA, comme instrument majeur pour financer le budget des États, le moment est venu de porter un regard critique sur le système de la TVA. Le droit à déduction de la TVA est fondamental pour le système de la TVA et sa neutralité. La taxe sur la valeur ajoutée a une incidence considérable sur chaque citoyen de l'Union européenne et il faut se donner les moyens en vue d’améliorer le mécanisme d’application de la déduction et créer des méthodes supplémentaires de lutte contre la fraude / The comparison between civil law systems and, more particularly, between France and Lithuania, allows to confront diverse experiences in favour of the European Union’s construction. The comparative method allows, in a regulating approach, to realize a real common integration of a subject like tax law and better understand the conditions of VAT deduction related to the deduction practise in the regular or abusive way. Since the establishment of VAT, as a major instrument to fund the State’s budget, it is the time to take a critical look on the VAT system. The right to deduct VAT is fundamental composant of VAT system and of its neutrality. The value added tax has a significant impact on each citizen of the European Union and we must give ourselves the means to improve the application of the deduction mechanism and develop the additional methods to fight against fraud