Exchanges between Taiwan and China across the strait have become more frequent since Taiwan¡¦s abolishment of the martial law on July 16th, 1987, and deregulation of the restrictions on family visit to China on November 2nd the same year. The mainland Chinese people have longed for going to Taiwan to earn a living, and are engaged in illegal activities in Taiwan one after another. Consequently, many are involved in the violation of Article 18 of the Act Governing Relations Between The People Of The Taiwan Area And The Mainland Area, and hence detained. Detention is a transient measure that prevents the persons concerned from escaping from deportation by constraining their personal freedom, rather than a punitive measure. But due to the lack of a comprehensive mechanism for detention, detention centers are administered individually by different administrative agencies. In some occasions, extended detention is like taking the detained person into custody, and even without a definite term of detention. This poses a serious harm to Taiwan¡¦s human rights image. Therefore, in this essay, the author reviewed the regulations and mechanism, as well as the current practices and status of detention in the mainland Chinese people on the basis of the five frameworks of administrative laws: Basic Principle, Administrative Organization, Administrative Competence, Administrative Remedy and Administrative Supervision, and by means of literature review, comparative analysis and historical induction. Recommendations are also made for the existing regulations and mechanism, in an expectation to achieve more comprehensive detention administration.

The South African Income Tax Act (58 of 1962) does not specifically deal with the tax treatment of receipts resulting from illegal activities. Expenditure resulting from illegal activities is also only partly dealt with in terms of Section 23(o) of the Income Tax Act. This has resulted in uncertainty pertaining to the normal income tax treatment of illegal activities within a South African context. In response to this, the South African Revenue Service has issued a draft interpretation note dealing with the tax consequences of embezzlement and theft of money for both the victim as well as the offender during 2013. This draft interpretation note also deals with the normal tax consequences of illegal receipt in the hands of the thief. In an attempt to evaluate this draft interpretation note to clarify the tax consequences of illegal activities in South Africa, the meaning of illegal receipts is firstly determined. Subsequently the concept of „illegal receipts‟ is measured against the definition of „gross income‟ contained in Section 1 of the Income Tax Act. Expenditure relating to illegal activities is also analysed and measured against the general deduction formula contained in Section 11(a) of the Income Tax Act. Relevant principles established from general case law applicable to the definition of gross income as well as the general deduction formula is analysed to determine its applicability within the context of illegal receipts and expenditure. Also, principles established through case law, both nationally and internationally, specifically applicable to the taxation of illegal activities were analysed to establish guidelines that could be applied to clarify the taxability of illegal activities within a South African context. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

The South African Income Tax Act (58 of 1962) does not specifically deal with the tax treatment of receipts resulting from illegal activities. Expenditure resulting from illegal activities is also only partly dealt with in terms of Section 23(o) of the Income Tax Act. This has resulted in uncertainty pertaining to the normal income tax treatment of illegal activities within a South African context. In response to this, the South African Revenue Service has issued a draft interpretation note dealing with the tax consequences of embezzlement and theft of money for both the victim as well as the offender during 2013. This draft interpretation note also deals with the normal tax consequences of illegal receipt in the hands of the thief. In an attempt to evaluate this draft interpretation note to clarify the tax consequences of illegal activities in South Africa, the meaning of illegal receipts is firstly determined. Subsequently the concept of „illegal receipts‟ is measured against the definition of „gross income‟ contained in Section 1 of the Income Tax Act. Expenditure relating to illegal activities is also analysed and measured against the general deduction formula contained in Section 11(a) of the Income Tax Act. Relevant principles established from general case law applicable to the definition of gross income as well as the general deduction formula is analysed to determine its applicability within the context of illegal receipts and expenditure. Also, principles established through case law, both nationally and internationally, specifically applicable to the taxation of illegal activities were analysed to establish guidelines that could be applied to clarify the taxability of illegal activities within a South African context. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

The more Internet is used for lawful economical and social communication, the more space appears for possible illegal activities. The freedom of speech in the Internet is a very important condition to maintain the democracy. Despite this, freedom of speech can be limited in behalf of the other essential human rights. One of the most important reasons to control the freedom of speech in the Internet - is to protect children and minorities from the illegal and harmful content. It is essential to stop child pornography , to prevent the society from xenophobic and racist hatreds spreading on the Internet. The illegal spreading of spam, which contain illegal commercial information about drugs, alcohol and tobacco is also the target of regulation and control. While researching the giving topics, we came to the conclusion that legal regulation of Internet content has features of globalism and unification. This tendency comes out of the specific architecture of the Internet, that allows the users of the Internet ignore the borders of the national states. We raised a question: do national states have to comply to the global nature of the Internet and to regulate Internet using international legal standards and sacrify their own national tendencies of regulation? We noticed that it is impossible to expect the legal regulation of the Internet will become united because of the cultural, economical, political and social divergences among the national countries. As we admitted... [to full text] / The more Internet is used for lawful economical and social communication, the more space appears for possible illegal activities. The freedom of speech in the Internet is a very important condition to maintain the democracy. Despite this, freedom of speech can be limited in behalf of the other essential human rights. One of the most important reasons to control the freedom of speech in the Internet - is to protect children and minorities from the illegal and harmful content. It is essential to stop child pornography , to prevent the society from xenophobic and racist hatreds spreading on the Internet.

2008年7月政府開放第一類大陸人民來臺觀光， 復於2011年6月開放陸客來臺個人旅遊，霎時大陸旅客蜂湧來臺，然持續擴大開放政策之同時，陸客利用觀光來臺涉犯諸如竊盜、詐欺、賣淫等違法案件所在多有，不禁令人擔憂後遺症是否浮現？ 本文研究目的，即在分析政府開放陸客第一類來臺觀光以來，對臺灣治安有哪些影響，並探討其因應對策。文中採用文獻分析法、深入訪談法及次級資料分析法等，並援引「非法移民」、「理性選擇」、「跨境犯罪」等理論，探究該政策實施迄今對我社會治安影響為何？及分析各治安機關執行陸客來臺觀光審核、管理與查緝之問題與瓶頸？ 經研究發現，政府開放陸客第一類來臺觀光以來，衍生之治安現象如下：(1)先脫團、後犯案模式轉變；(2)審核不嚴方便『合法入境掩護非法活動』行為；(3)人蛇集團仲介色情賣淫及跨境重大竊盜案、詐騙犯罪問題；(4)違法模式隨政策持續改變。另執行安全管理問題如下：(1)法令受政策影響，有欠通盤考量；(2)陸客人流審核管理現隱憂；(3)安全與經濟、人權呈現拉扯；(4)法制不同影響打擊犯罪合作；(5)審核人力、專業性不足；(6)旅行社業務轉讓，危機意識欠缺；(7)電信犯罪偵查困境仍待突破。 經歸納後提出以下建議：(1)法律制定作長期性考量；(2)設置兩岸官方辦事處，強化源頭管理、促進打擊犯罪；(3)卡式入境許可證結合悠遊卡、電子錢包促銷觀光；(4)兩岸防治跨境犯罪相關規定法制化；(5)檢討移民署組織人力與需求；(6)加強查察旅行社違規接待或轉讓業務；(7)強化治安實務交流與訓練，建構兩岸犯罪資料庫。 / In July 2008, Taiwanese government passed a legislation allowing tour groups from Mainland China to travel into Taiwan. In June 2011, Taiwanese government first allowed travelers from Mainland China on an individual basis and soon generated tremendous numbers of Chinese tourists in Taiwan. Nevertheless, when the opening policy for individual tourists from Mainland China increased substantially, illegal activities such as larceny, fraudulence, prostitution and so on emerged at the same time. It’s worrying that Chinese tourists may have had negative impacts on Taiwan. The aim of this paper is to analyze the impacts on the public security in Taiwan and countermeasures since legislation allowing tour groups from Mainland China to travel to Taiwan. In this paper, research methods (such as literature review, in-depth interview and secondary data analysis) are applied to investigate the impacts of the opening policy for Chinese tourists on the public security in Taiwan. Theories about “illegal immigrants,” “rational choice theory,” “transnational crime,” and so on are cited. The research found that the following negative influences on public security brought by allowing tour groups from Mainland China to travel into Taiwan: (1) tourists from Mainland China leaving the tour group first and using the different modus operandi to do illegal activities, (2) lenient examination on tourists from Mainland China leading to illegal activities covered by legal immigration, (3) criminal behaviors (e.g. trans-border larceny, prostitution, fraudulence, etc.) being conducted by people smuggling syndicates, (4) illegal activities appearing in different forms when the policy change happens. The following are problems of execution of safety control: (1) enactment of laws and orders being influenced by policies, not taking all things into consideration. (2) potential problems with the examination on tourists from Mainland China. (3) dilemma of choosing economy booting, safety control, or human right protection. (4) different legal systems influencing the cooperation of crime-fighting. (5) lack of manpower and insufficient professionalism. (6) travel agencies being lack of the awareness of crisis when transferring business. (7) the plight of the investigation on telephone fraud. Here are some suggestions inducted to solve the problems: (1) enacting the laws and orders with the long-run consideration. (2) establishing the official cross-strait office to enhance safety control and crime-fighting cooperation. (3) combining EasyCard and Visa Cash with entry permit to boost tourism. (4) enacting relating laws to prevent trans-border illegal activities. (5) reviewing the lack of manpower of National Immigration Agency. (6) enhancing the examination on travel agencies to check whether they accept tourists or convey business illegally or not. (7) intensifying the training courses of crime-fighting for police officers, sharing the practical experiences, and setting criminal databases.

This research focuses on the measurement of the non-observed economic activities by sector of South Africa for the 2011 and 2016 calendar years. The purpose of the research is to determine whether the current GDP as estimated by Statistics South Africa is under- or overestimated when considering the non-observed economy. The research is based on the 2008 System of National Accounts as it determines the guidelines, definitions and characteristics of the “Non-observed economy (NOE)” sector and it allows national accountants to use/supplement the research in the estimates of the GDP. This research follows a quantitative methodology where several surveys of Statistics South Africa are used. Where lack of data exists, some administrative data is used regarding the illegal activities. The findings of the research is that the total economy of South Africa is underestimated when taking into account the NOE activities. / Economics / M. Com. (Economics)