No description available.

Thesis (LLM)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: Section 197 of the Labour Relations Act 66 of 1995 ensures the transfer of a contract of employment from an old employer to a new employer on the transfer of a business as a gomg concern. Although section 197 is mostly based on European and British statutes and regulations, one should not rely on foreign provisions when interpreting section 197 without careful consideration. It is only when we understand the inherent limitations of applying these provisions, that they can be of any help to formulate definitions for the terms "transfer", "business" and "going concern". The two most important effects that section 197 has, is that it ensures the transfer of the contract of employment and that it protects the terms and conditions of employment when such a transfer takes place. Unfortunately, this section does not regulate dismissal on the transfer of a business. Section 197 also does not deal satisfactorily with the transfer of contracts of employment on the transfer of an insolvent business. As a result of the above-mentioned and other shortcomings of the current section 197, it was decided to amend the Act. The Labour Relations Amendment Bill 2000 relies heavily on precedents from foreign law, but unfortunately it does not adequately address all the current problems. / AFRIKAANSE OPSOMMING: Artikel 197 van die Wet op Arbeidsverhoudinge 66 van 1995 verseker die oordrag van 'n dienskontrak van 'n ou werkgewer na 'n nuwe werkgewer by die oordrag van 'n besigheid as 'n lopende onderneming. Alhoewel artikel 197 gebaseer is op Europese en Britse wetgewing en regulasies, moet die leser versigtig wees om sulke bepalings sonder skroom aan te wend by die interpretrasie van artikel 197. Wanneer ons die inherente beperkings daarvan begryp, mag die bepalings van hulp wees om definisies te vorm van die begrippe "oordrag", "besigheid" en "lopende onderneming". Artikel 197 het hoofsaaklik twee uitwerkings: dit fasiliteer die oordrag van die dienskontrak en verseker dat die terme en voorwaardes van indiensneming onveranderd bly. Die artikel reguleer nie ontslag by die oordrag van 'n besigheid nie. Artikel 197 reguleer ook nie genoegsaam die oordrag van dienskontrakte waar 'n insolvente besigheid oorgedra word nie. As gevolg van bogenoemde en ander tekortkominge is besluit om die Wet te wysig. Die Wysigingswetsontwerp op Arbeidverhoudinge 2000 steun op buitelandse presedente, maar spreek ongelukkig ook nie al die huidige probleme suksesvol aan nie.

Thesis (LLM)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: Section 197 of the Labour Relations Act 66 of 1995 ensures the transfer of a contract of employment from an old employer to a new employer on the transfer of a business as a gomg concern. Although section 197 is mostly based on European and British statutes and regulations, one should not rely on foreign provisions when interpreting section 197 without careful consideration. It is only when we understand the inherent limitations of applying these provisions, that they can be of any help to formulate definitions for the terms "transfer", "business" and "going concern". The two most important effects that section 197 has, is that it ensures the transfer of the contract of employment and that it protects the terms and conditions of employment when such a transfer takes place. Unfortunately, this section does not regulate dismissal on the transfer of a business. Section 197 also does not deal satisfactorily with the transfer of contracts of employment on the transfer of an insolvent business. As a result of the above-mentioned and other shortcomings of the current section 197, it was decided to amend the Act. The Labour Relations Amendment Bill 2000 relies heavily on precedents from foreign law, but unfortunately it does not adequately address all the current problems. / AFRIKAANSE OPSOMMING: Artikel 197 van die Wet op Arbeidsverhoudinge 66 van 1995 verseker die oordrag van 'n dienskontrak van 'n ou werkgewer na 'n nuwe werkgewer by die oordrag van 'n besigheid as 'n lopende onderneming. Alhoewel artikel 197 gebaseer is op Europese en Britse wetgewing en regulasies, moet die leser versigtig wees om sulke bepalings sonder skroom aan te wend by die interpretrasie van artikel 197. Wanneer ons die inherente beperkings daarvan begryp, mag die bepalings van hulp wees om definisies te vorm van die begrippe "oordrag", "besigheid" en "lopende onderneming". Artikel 197 het hoofsaaklik twee uitwerkings: dit fasiliteer die oordrag van die dienskontrak en verseker dat die terme en voorwaardes van indiensneming onveranderd bly. Die artikel reguleer nie ontslag by die oordrag van 'n besigheid nie. Artikel 197 reguleer ook nie genoegsaam die oordrag van dienskontrakte waar 'n insolvente besigheid oorgedra word nie. As gevolg van bogenoemde en ander tekortkominge is besluit om die Wet te wysig. Die Wysigingswetsontwerp op Arbeidverhoudinge 2000 steun op buitelandse presedente, maar spreek ongelukkig ook nie al die huidige probleme suksesvol aan nie.

Thesis (PhD)--Stellenbosch University, 2013. / ENGLISH ABSTRACT: The following study examines whether there are contending interpretations of the rule of law present within the South African democracy. The study proposes that the rule of law forms part of the societal understanding of democracy and everyday life. Rule of law is defined in terms of mental models which influence how stakeholders conceive and define institutions. Rule of law is more than a mere institutional guarantee or set of rules — rule of law is understood as a component of a specific culture of understanding. It is shown that conceptions of rule of law have a long history in western society and have been influenced by both liberal and social ideals. Contemporary conceptions of the rule of law are tightly bound with specific notions of liberal democracy. It is hypothesised that there are distinctly identifiable opinions, beliefs and views of the rule of law present in South African democracy, and that these can be systematically described at the hand of a conceptual typology. The conceptual typology developed, identifies two contending interpretations of the rule of law, namely liberal and social rule of law. Liberal rule of law emphasises the status of the individual, moral plurality and the creation and maintenance of a rule-based society of the future. In contrast, social rule of law places emphasis on the status of the community, a single communally defined conception of the moral good and places greater emphasis on righting past injustices. Other publications that address the themes of democracy and the rule of law in South Africa are also examined in order to determine whether there is congruence between the conceptual typology developed in this study and other works. It is found that the conceptual typology is congruent with other works that depict the African National Congress’s conception of democracy, equality and liberty. These congruencies validate and strengthen the conceptual typology developed in this study. The conceptual typology is subsequently applied to a specific court case, the AfriForum v Malema hate speech case. The conceptual typology is found to be sufficiently accurate in analysing contending beliefs associated with the rule of law as expressed in this court case and identifies the African National Congress’s conception of the rule of law as falling under the social rule of law and AfriForum’s conception as aligning to the liberal rule of law. It is concluded that the conceptual typology can be empirically validated at the hand of the selected case. The conceptual typology is therefore validated with other works (conceptually) and with a specific case (empirically). It is concluded that the conceptual typology provides a clear, robust, concise and comprehensive analytical description of values and beliefs associated with the rule of law in South Africa. / AFRIKAANSE OPSOMMING: Hierdie studie ondersoek of daar uiteenlopende en teenstrydige interpretasies oor die oppergesag van die reg teenwoordig is binne die Suid Afrikaanse demokrasie. Die studie stel voor dat die oppergesag van die reg deel uitmaak van die wyse waarop alledaagse samelewingsinteraskies, asook demokrasie, verstaan word. Die oppergesag van die reg word gedefinieer in terme van kognitiewe modelle, wat die belanghebbende partye se konsepsie van hierdie instelling beïnvloed. Die oppergesag van die reg word dus as element van spesifieke kulturele begrip vertolk en meer as institusionele element, wat die behoud van reëls waarborg, beskou. Dit word gewys dat konsepsies van die oppergesag van die reg lang geskiedenis in westerse samelewing het en dat dit deur liberale en sosiale ideale beïnvloed is. Kontemporêre konsepsies van die oppergesag van die reg het noue bande met die liberale demokrasie. Die hipotese is dat daar afsonderlik identifiseerbare opinies, oortuigings en sieninge van die oppergesag van die reg teenwoordig is in die Suid Afrikaanse demokrasie, en dat hierdie opinies sistematies aan die hand van konseptuele tipologie beskryf kan word. Die konseptuele tipologie wat ontwikkel word in hierdie studie identifiseer twee konsepsies van die oppergesag van die reg, naamlik die liberale- en die sosiale oppergesag van die reg. Liberale oppergesag van die reg plaas klem op die status van die individu, morele pluraliteit en die skep en handhawing van reëlsgebaseerde toekomsgerigte samelewing. Hierteenoor word die sosiale oppergesag van die reg gekontrasteer wat klem plaas op die status van gemeenskap of groep, enkele kommunale gedefinieerde konsepsie van die morele doelwit voortsit terwyl die klem geplaas word op die regstelling van ongeregtighede van die verlede. Ander publikasies wat die temas van demokrasie en oppergesag van die reg in Suid Afrika aanspreek, word ook bestudeer om sodoende ooreenkomste tussen die konseptuele tipologie wat hier ontwikkel word, en die bestaande literatuur vas te stel. Daar word gevind dat die konseptuele tipologie wel ooreenkomste met ander werke, wat die African National Congress se konsepsies van demokrasie, gelykheid en vryheid bestudeer, vind. Die ooreenkomste valideer en versterk die konseptuele tipologie. Die konseptuele tipologie word ook toegepas op spesifieke hofsaak, naamlik die AfriForum v Malema haatspraaksaak. Daar word gevind dat die konseptuele tipologie wel akkurate analise van teenstrydige opinies, wat geassosieer word met die oppergesag van die reg, moontlik maak. Die African National Congress se konsepsie word in die kategorie van die sosiale oppergesag van die reg geplaas terwyl AfriForum se siening in die kategorie van die liberale oppergesag van die reg geplaas word. Dit word bevind dat die konseptuele tipologie voldoen aan empiriese validasie aan die hand van geselekteerde saak. Die konseptuele tipologie word daarvolgens gevalideer met ander werke (konseptueel), asook met spesifieke gevallestudie (empiries). Daar word tot die gevolgtrekking gekom dat die konseptuele tipologie duidelike, robuuste, bondige en omvattende analitiese beskrywing van die waardes en oortuigings, wat geassosieer word met die oppergesag van reg in Suid Afrika, beskryf.

Thesis (MComm)--Stellenbosch University, 2006. / AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige beginsels en praktyk tot op datum by die uitleg van die inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het. Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en meer spesifiek die bruto inkomste-omskrywing en die algemene aftrekkingsformule, te speel. Die werkstuk oorweeg dan die rol wat rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in beide Australie en die Verenigde Koninkryk gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige praktyk in beide hierdie jurisdiksies 'n meer uitgebreide rei in die uitleg van inkomstebelastingwetgewing as in Suid-Afrika gespeel het. Die mening word uitgespreek dat Suid-Afrika baat kan vind deur 'n soortgelyke benadering te volg as wat in bogenoemde jurisdiksies gevolg word. Die werkstuk sluit dan af deur die voor- en nadele van 'n stelsel te ondersoek waar die belasbare inkomste en rekeningkundige inkomste ooreenstem. Die gevolgtrekking word gemaak dat 'n mate van ooreenstemming aan te bevel is, maar dat volkome ooreenstemming nie sinvol is nie. Die inagneming van rekeningkundige beginsels in die uitleg van inkomstebelastingwetgewing kan bydra om die optimale graad van ooreenstemming te bereik. / ENGLISH ABSTRACT: Traditionaly accounting principles and practice played a very limited role in the interpretation of the income tax legislation in South Africa. This study starts off by investigating the role that accounting principles and practice played to date in the interpretation of the income tax legislation in South Africa. The conclusion is reached that accounting principles played a limited role. The principles of interpretation of legislation is then considered and a conclusion is reached that there is scope for accounting principles and practice to play an extended role in the interpretation of the income tax legislation, especially in the interpretation of the gross income definition and the general deduction formula. The study then considers the role that accounting principles and practice played in the interpretation of the income tax legislation in both Australia and the United Kingdom. The conclution is reached that in both these jurisdictions accounting practice played a more extensive role in the interpretation of income tax legislation than in South Africa. The opinion is expressed that South Africa can benefit from a similar approach as was taken in the abovementioned jurisdictions. The study concludes with an investigation into the advantages and disadvantages of having the calculation of taxable income conform to the calculation of income for accounting purposes. The conclusion is reached that conformity to some degree is advisable but that total conformity is not sensible. Taking accounting principles and practice into account in the interpretation of income tax legislation can help attain the optimal degree of conformity.

University of Macau / Faculty of Law

Legislation in various jurisdictions alters the common law right to control access to one???s land by allowing the imposition of rights of access in favour of one landowner over the land of another. The relevant legislation can be divided into two categories. The first-generation legislation (s 88K, Conveyancing Act 1919 (NSW) and s 180, Property Law Act 1974 (Qld)) permits the creation of easements over servient land to facilitate the development of dominant land. The second-generation legislation (the Access to Neighbouring Land Act of New South Wales, Tasmania and the United Kingdom) permits the creation of temporary rights of access over servient land to facilitate work on dominant land. This thesis examines the extent to which this change in the law can be justified by three modes of ethical discourse: right-based, duty-based, and goal-based reasoning. An examination of the first-generation legislation and the cases in which it has been applied suggests that a form of goal-based reasoning can be used to justify its enactment. The legislation is needed to facilitate the efficient use of land where the existence of a bilateral monopoly and the possibility of strategic bargaining puts at risk the conclusion of a mutually beneficial agreement regarding access. A review of the second-generation legislation and the law reform reports and parliamentary debate that preceded its enactment indicates that the legislation can be justified by a form of duty-based reasoning. The legislation is needed to bring about a proper social ordering by imposing access rights where this would be consistent with the ideal of good neighbourliness. The thesis concludes that although these goal-based and duty-based discourses make an arguable case for the enactment of both generations of the legislation, neither of them, in an unadulterated form, provides a conclusive justification. Rather, an eclectic approach that draws on both discourses is required. It proposes that the legislation???s compensation provisions be amended to reflect the commingling of the ideas of efficiency, a properly ordered society and intensive land use, and to allow the servient owner to share in the benefits generated by the imposition of access.

No description available.

This thesis focuses on two issues among the many comprising the broad subject of the relationship between Jews and non-Jews according to Jewish law. The issues are: (1) the prohibition against selling real estate in the land of Israel to non-Jews; and (2) the prohibition against intermarriage. / The prohibition against selling real estate in the land of Israel to non-Jews is based upon a Rabbinic interpretation of the phrase "lo Tehanem" from Deut. 7:2. In the period of the "Rishonim" (from Maimonides till Radbaz) the general view was that this prohibition was still in force and applied to contemporary non-Jews. From the beginning of the modern era, however, this prohibition, as a result of the new reality facing the struggling Jewish settlement in the land of Israel, became problematic. / The prohibition against intermarriage underwent a reverse development. During the Talmudic period most of the Rabbis, guided by the context of the Biblical text, argued that the Biblical prohibition only concerned the "Seven Nations" who used to live in Canaan at the time of the conquest and the settlement. But at the beginning of the modern era a rabbinic consensus gradually emerged that this Biblical prohibition related not only to the "Seven Nations" or "Ancient Pagans", but to all non-Jews at all times. (Abstract shortened by UMI.)

Legislation in various jurisdictions alters the common law right to control access to one???s land by allowing the imposition of rights of access in favour of one landowner over the land of another. The relevant legislation can be divided into two categories. The first-generation legislation (s 88K, Conveyancing Act 1919 (NSW) and s 180, Property Law Act 1974 (Qld)) permits the creation of easements over servient land to facilitate the development of dominant land. The second-generation legislation (the Access to Neighbouring Land Act of New South Wales, Tasmania and the United Kingdom) permits the creation of temporary rights of access over servient land to facilitate work on dominant land. This thesis examines the extent to which this change in the law can be justified by three modes of ethical discourse: right-based, duty-based, and goal-based reasoning. An examination of the first-generation legislation and the cases in which it has been applied suggests that a form of goal-based reasoning can be used to justify its enactment. The legislation is needed to facilitate the efficient use of land where the existence of a bilateral monopoly and the possibility of strategic bargaining puts at risk the conclusion of a mutually beneficial agreement regarding access. A review of the second-generation legislation and the law reform reports and parliamentary debate that preceded its enactment indicates that the legislation can be justified by a form of duty-based reasoning. The legislation is needed to bring about a proper social ordering by imposing access rights where this would be consistent with the ideal of good neighbourliness. The thesis concludes that although these goal-based and duty-based discourses make an arguable case for the enactment of both generations of the legislation, neither of them, in an unadulterated form, provides a conclusive justification. Rather, an eclectic approach that draws on both discourses is required. It proposes that the legislation???s compensation provisions be amended to reflect the commingling of the ideas of efficiency, a properly ordered society and intensive land use, and to allow the servient owner to share in the benefits generated by the imposition of access.