This thesis has explored the professional responsibilities of the certified public accountant in rendering opinions on financial statements. Of major concern were the effects of third party litigation upon the accountant's audit responsibility. An analysis of third party litigation revealed the Ultramares precedent and its significance upon the development of changes in the accounting profession. British precedents were paralleled with their counterparts in the United States in order to illustrate the similarities in judicial rulings.In addition to the economic and legal ramifications involved, the implications of "generally accepted accounting principles" were also reviewed. Specific cases were selected on the basis of their relevance to third party litigation. Other sources included both primary and secondary information. Direct correspondence was made with the members of the so-called "Big 8" CPA firms for the purpose of obtaining their respective attitudes toward specific policies which were alluded to in this study.

The purpose of the study was to assess the general knowledge of Indiana school law possessed by Indiana public secondary school teachers. The population consisted of three hundred and thirty randomly selected Indiana public secondary school teachers.A researcher developed assessment instrument comprised of thirty items from Indiana school law in the areas of teacher tenure, pupil control, and tort liability was utilized. One statistical hypothesis and six statistical subhypotheses were analyzed with a Z test. The five percent level of significance was established as the probability level for non-acceptance of the hypothesis and subhypotheses.Conclusions1. The percentage of Indiana public secondary school teachers who possess a fair or better level of knowledge of pupil control, and tort liability is likely between seven and fifteen.2. There is no significant difference in the level of knowledge of Indiana school law possessed by Indiana public Indiana school law in the combined areas of teacher tenure, secondary school teachers when grouped according to years of teaching experience, location of their teacher education training, and inclusion of instructional units on school law in their teacher education training.3. The percentage of Indiana public secondary teachers who possess a fair or better level of knowledge of Indiana school law in the area of teacher tenure is likely between four and twelve.4. The percentage of Indiana public secondary school teachers who possess a fair or better level of knowledge of Indiana school law in the area of pupil control is likely between twenty-two and thirty-four.5. The percentage of Indiana public secondary school teachers who possess a fair or better level of knowledge of Indiana school law in the area of tort liability is likely between seventeen and twenty-seven.

The foetus and its legal status in Sunni Islamic law constitute the topic of this thesis. This topic was chosen due to two main reasons. First, it is a topic of great social relevance, particularly with regards to the issues of abortion, ensoulment and foetal rights. Second, it is a topic that has received scant scholarly attention. Indeed, we find that many scholars deal with issues related to the foetus such as inheritance, bequests and blood-money inter alia in their discussions of such issues. We do not find a work concentrating solely on the foetus, thereby gathering many rulings concerning it in a single oeuvre. Hence, given the current state of scholarship as well as the social relevance of the rulings concerning the foetus, this topic was chosen as the main theme of this thesis. / This thesis explores the different tools utilized by jurists to arrive at these rulings. It tackles the issues of conception, ensoulment, abortion and gestation before proceeding to the rulings concerning the foetus' parentage, inheritance and blood-money. In doing so, it resorts to fiqh books from the four Sunni schools of law. It argues that the foetus was recognized as a "person" under the law and that great effort was extended towards securing many rights in its favour.

In 1984 the State Parliament of Victoria began the process of legalising sectors of the Victorian sex industry. Reforming legislation was enacted in 1984, 1986 and 1994. To date there has been no research assessing the changes to the industry that have occurred as a result of the legalisation process, and in particular, the effect it has had on the lives of the women working in the industry. / This research has examined the impact of sex industry law reform on the working and private lives of women in the Victorian sex industry. Interviews were conducted with twenty women, nine of whom had worked in the industry prior to legalisation. All but four of the interviewees had experienced work in the industry before and after reforms. / A number of significant findings were made. Since legalisation brothels have become cleaner and physical surroundings have been improved. However, the owners and managers of industry businesses have increased their level of control over workers by determining services to be offered, fees to be charged and clothes to be worn.

A different kind of ‘subject:’ Aboriginal legal status and colonial law in Western Australia, 1829-1861. This thesis is an examination of the nature and application of the policy regarding the legal status and rights of Aboriginal people in Western Australia from 1829 to 1861. It describes the extent of the debates and the role of British law that arose after conflict between Aboriginal people and settlers in the context of political and economic contests between settlers and government on land issues. While the British government continually maintained that the legal basis for annexation was settlement, by the mid 1830s Stirling regarded it as an ‘invasion,’ but was neither prepared to accept that Aboriginal people had to consent to the imposition of British law upon them, nor to formally recognise their rights as the original owners of the land. Instead, Stirling’s government applied an archaic form of outlawry to Aboriginal people who resisted the invasion. This was despite proposals for agreements in the 1830s. During the early 1840s there was a temporary legal pluralism in Western Australia where Indigenous laws were officially recognised. However, by the mid 1840s the administration of British law in Western Australia was increasingly dictated by settler interests and mounting settler-magistrate pressure to modify the legal position of Aboriginal people which resulted in the development of colonial law to construct a landless subject status with minimal rights based on their value as a useful labour force for the pastoral economy. This separate legal status deliberately departed from ‘equality’ principles and corresponded with the diminished status of Indigenous laws and the abandonment of legal pluralism in settled districts, during a period of rapid pastoral expansion in the 1850s. This entrenched discriminatory practice in colonial law would be the prelude to the ‘protectionist’ and discriminatory legislation of the early twentieth century which formalised inequality of legal status.

Text in Afrikaans / Die artikel bepaal welke regsgevolge voortvloei indien 'n saamwoon-verhouding tot 'n einde kom. Daar word eerstens na die posisie in Engeland gekyk met verwysing na vererwing, gesinsgeweld, 'n deliksaksie weens verlies aan onderhoud, verdeling van eiendom en minderjarige kinders. Daarna word die posisie in Swede in oenskou geneem op dieselfde basis. Laastens word die regsposisie in Suid-Afrika bespreek. Die gevolgtrekking is dat saamwoners hier te lande swakker af is as in meeste ander Westerse lande. Die howe hier het nag min leiding gegee oar die klassieke saamwoonverhouding se implikasies. Gevolglik weet saamwoners nie presies wat hulle te wagte kan wees indien so 'n verhouding eindig nie. Enkele voorstelle vir regshervorming word verskaf. / The purpose of the article is to ascertain which legal consequences follow when a "common law" marriage is dissolved. Firstly, the position in England is evaluated with specific reference to inheritance, family violence, a delictual action for loss of support, division of assets and minor children. Thereafter the position in Sweden is evaluated on the same basis. Lastly, the position in South Africa is discussed. It is concluded that participants to a common law marriage in South Africa do not enjoy the same protection as in most other Western countries. The Courts have given little assistance in this regard. Consequently people that live together cannot be certain of the consequences when their relationship is dissolved. Suggestions are provided for legal reform: / Private Law / LL. M.

Thesis deals with the legal status of an unborn child within current Czech legislation. In the introductory part, the author attempts to clarify the way in which today's society perceives the value of human life before birth. The author looks at the moment of when life begins from different points of view and also observes artificial interferences with the prenatal development of the child, which are the phenomenon accompanying the development in human knowledge and the use of biomedical technologies. In that context, the author analyses position of the European Court of Human Rights to the issue of the beginning of human life through its decisions. The core theme of the thesis is the analysis of the legal status of unborn child in the Czech Republic and of the protection granted by international and national legislation to the unborn child. The author particularly focuses on private law by examining the relevant provisions of the Act No. 89/2012 Coll., the Civil Code, as amended, which determine the legal status of the nasciturus. Among the crucial institutes to which attention is paid belongs legal personality, legal capacity, but also, for example, legal representation of the nasciturus. Further, the rights and the duties of the nasciturus are discussed, giving more detailed attention to the...

LL.M. / Please refer to full text to view abstract

M.Ed. / The year 1999 was one of the worst in as many years in terms of the number of disciplinary cases adjudicated over by the Directorate Labour Relations at the Gauteng Department of Education (hereafter referred to as GDE). A total number of 395 disciplinary cases were lodged with the GDE between 1999 and 2000 and these were serious charges such as: fraud, theft, insubordination, corporal punishment, negligence to sexual offences (Annexure A , GDE Internal Memo, 2001 ). This situation is not unique to the Gauteng Province only but is even worse in other provinces, where communities have gone on the rampage accusing some educators of impregnating their children, not providing quality education for their children and mismanagement of school funds. (Sapa. 2002. Natal Witness 23 January 2002, p 1.Thompson K. 2000. The Citizen 7 August 2000, p 9. Shillinger K, 2002. Mail and Guardian. 15 November to 21 November 2002, pp 2-3.) Ms. Patricia Boikanyo, a spokesperson for the North West Education Department reported that about 133 cases were lodged with her department between the period 2000 to 2002. She further indicated that about 34 educators had been expelled in the same period for crimes ranging from murder, attempted murder, assault, selling examination reports, absenteeism, neglecting duties, intimidation and pointing a firearm. She also reported that about 13 educators were expelled for having sexual relationships with learners, and some of these victims were junior primary school learners (Mfoloe M. 2003. Sowetan, 25 March 2003, p 6). The media on the other hand launched a scathing attack on the Department of Education (hereafter referred to as DOE) for not dealing decisively with educators who continuously disregard the law. “Rape is largely a risk-free activity, says an internal government study. And the rape of Angela (not her 1 real name) once again reveals a disturbing pattern of contempt for the victims, complacency in the justice system, and negligence on the part of those responsible for protecting society’s most vulnerable member’s ” (Shillinger, 2002: 2-3.) “Thirteen year old Dudu Khumalo (not her real name) has been failed by the system. Teacher Manalla Msetho (not his real name) has been accused of rape.” (Shillinger, 2002: 2-3.) (Mfoloe, 2003:6). These are some of the stories carried in the media. The DOE on the other hand embarked on a process of amending the E of EA to include a new section 17 acts of misconduct which carried a mandatory sanction of dismissal when found guilty. This was largely as a response to the many concerns raised by not only the media but also all the stakeholders within the education sector. / Prof. T.C. Bisschoff

Prof. Leila Patel