This thesis deals with co-operatives, especially with housing co-operatives. The aim of the thesis is to show legal, tax and accounting regulation of the co-operatives. Thesis at first shows short history of the co-operative system, next it holds forth on contemporary legal and tax regulation and the last part pays attention to accounting of the co-operatives, especially to accounting of the housing co-operatives.

Legal principles need to be considered when anti-bullying policies are established in public schools where bullying is taking place. The purpose of this study is to investigate how public schools establish anti-bullying policies and which legal principles are considered during the cyclic policy-making process. The research questions are: (1) How do public schools establish their anti-bullying policies? (2) Which legal principles are considered during the process of establishing anti-bullying policies? To answer these questions, four policies collected from participating schools were studied using a document study data collection method and eighteen participants were interviewed using semi-structured individual interviews. This research utilised a qualitative case study design. The study involved two primary schools and two secondary schools in the Witbank area. Themes such as needs analysis, type of policy used to deal with bullying, formulation of anti-bullying policy, policy implementation, policy monitoring and policy evaluation were developed. Research findings show that the content of the anti-bullying policies is not clearly incorporated and is not sufficient. Most policies have few legal principles that are relevant to bullying. There is insufficient stakeholder involvement in terms of needs identification, policy formulation, implementation and monitoring, as well as evaluation of policies that deal with bullying. Copyright / Dissertation (MEd)--University of Pretoria, 2009. / Education Management and Policy Studies / unrestricted

El empleo del término feminicidio por primera vez, ha contribuido a poder evidenciar una problemática existente en la sociedad que produce la muerte de miles de mujeres alrededor del mundo. En ese marco, en el escenario internacional se han celebrado diversos instrumentos, los mismos que han repercutido en nuestro país, y se han traducido en la adopción de diversos mecanismos que tienen como fin desincentivar este tipo de delitos y proteger de una mejor forma los derechos e intereses de la población femenina. Estas medidas implementadas han sido criticadas por diversos autores debido a sus implicancias prácticas y a su efectividad. Por este motivo, el presente artículo analizará la normativa peruana desde la perspectiva de los fines del derecho penal para poder determinar y arribar a una conclusión acerca de la eficiencia de las mismas. / The use of the term feminicide for the first time has contributed to highlighting a problem that exists in society that causes the death of thousands of women around the world. Within this framework, various instruments have been signed on the international scene, the same ones that have had an impact on our country, and have resulted in the adoption of various mechanisms that aim to discourage this type of crime and better protect rights and interests of the female population. These implemented measures have been criticized by various authors due to their practical implications and their effectiveness. For this reason, this article will analyze the Peruvian regulations from the perspective of the purposes of criminal law in order to determine and reach a conclusion about their efficiency. / Trabajo de investigación

The objective of this study is to conduct a critical evaluation of the Namibian law and policy framework that currently regulates small-scale mining in Namibia. The discussion begins with an introduction to small-scale mining in Namibia which deals with the practice of small-scale mining, inter alia, as far as it is defined and the possible affects thereof. Small-scale mining affects various second generation rights of persons directly involved therein as well as the community as a whole. These rights include child labour; unemployment; gender issues; public health care; occupational health and safety; access to finance; poverty alleviation; and access to mining tools, machinery, markets and buyers. The law and policy framework applicable to small-scale mining in Namibia is accordingly critically discussed in terms of the strengths and weaknesses of the current framework. It is found that small-scale mining is quite well regulated in Namibia, but the current law and policy framework is not without its problems. Some of the main weaknesses identified are the centralised nature of the application for and pegging of claims, the lack of formal provision and regulation of the off-set markets, and the lack of access to finance for smallscale miners. Recommendations are made, such as that regulatory measures should be put in place to make provision for and to regulate the off-set markets for the minerals being mined by the artisanal miners. At the end of the study further research topics which relate directly to the regulation of small-scale mining in Namibia are identified. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

The objective of this study is to conduct a critical evaluation of the Namibian law and policy framework that currently regulates small-scale mining in Namibia. The discussion begins with an introduction to small-scale mining in Namibia which deals with the practice of small-scale mining, inter alia, as far as it is defined and the possible affects thereof. Small-scale mining affects various second generation rights of persons directly involved therein as well as the community as a whole. These rights include child labour; unemployment; gender issues; public health care; occupational health and safety; access to finance; poverty alleviation; and access to mining tools, machinery, markets and buyers. The law and policy framework applicable to small-scale mining in Namibia is accordingly critically discussed in terms of the strengths and weaknesses of the current framework. It is found that small-scale mining is quite well regulated in Namibia, but the current law and policy framework is not without its problems. Some of the main weaknesses identified are the centralised nature of the application for and pegging of claims, the lack of formal provision and regulation of the off-set markets, and the lack of access to finance for smallscale miners. Recommendations are made, such as that regulatory measures should be put in place to make provision for and to regulate the off-set markets for the minerals being mined by the artisanal miners. At the end of the study further research topics which relate directly to the regulation of small-scale mining in Namibia are identified. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual. The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls. This study was delimited, partly due to space considerations, to examine the commission's proposals to increase the Rule of Law regarding third party controls as well as to SKV as the investigating authority. Consideration will therefore not be given to Tullverket as the investigating authority. The system concerning third party controls has repeatedly over the years been the subject of criticism and debate. Not least because of that the general third party controls are indistinct due to the fact that the person who is the subject of the control is not aware of the control and that the procedure is considered to contravene the protection of privacy in the RF and the right to private and family life of the ECHR. It has hence been considered that there is a need for change. The commission would thus investigate and make proposals to increase the Rule of Law but given the precondition that third party control, including general controls, would still remain as control methods. Therefore the commission had to consider a proportionality assessment between the protection of individual privacy and SKV:s control effectiveness. In this study focus was on SOU 2013:62 and the consultation bodies’ responses received on account of the proposals. The commission proposed that the decision making on general third party controls will stay with SKV as the decision making authority and that it should be clarified in the legislative text that SKV has to relate to the principle of proportionality when deciding on general third party controls. The commission also proposed that it should be clarified in the legislative text that SKV only may search for documents and information covered by the decision but that surplus information that was discovered spontaneously also may be used. The commission held that there is no need for clarification of the legislative texts regarding that SKV shall take into account the proportionality principle in the choice of method and choice of control object. The commission also held that there is no need to legislate any imposes for SKV towards the subject of control to inform about the control if the information gathered nevertheless is intended to be the basis for decisions on taxation. Furthermore it was proposed an imposition of legislative texts regarding that the controlled, in connection with the information about the control, should be given the opportunity to request documents and information excluded from the basis for decisions on taxation. That is, after the control is carried out and provided that the information will be added basis for decisions on taxation. The majority of the consultation bodies felt that the commission was inadequate, that the proposals did not add anything new on the merits and that a new commission should be appointed with the mission to increase the Rule of Law in the tax procedure. The studies’ concluding parts contain a pro et contra analysis of the proposals on the basis of the consultation bodies’ responses, my own conclusions and general concluding comments. In these parts my own proposals are submitted for improvement to further enhance the Rule of Law in tax procedures. My own proposals are due to that the commission in my opinion may be deemed deficient in several aspects. / SKV och Tullverket har flera viktiga metoder att tillgå i respektive verksamhet för att säkerställa att skatter och avgifter lämnas och tas ut rätteligen. Bland annat så kan kontrollmyndigheterna använda skatte- eller tulltillägg, riktade och generella tredjemansförelägganden eller riktade och generella tredjemansrevisioner. Vid riktade kontroller, ergo riktade förelägganden och riktade revisioner, är kontrollerna riktade mot specificerade personer eller handlingar och vid generella kontroller är dessa inte specificerade. Metoderna har upprepade gånger varit föremål för diskussioner och försök att förenkla skatteförfarandet och öka rättssäkerheten för den enskilde. Regeringen tillsatte den 8 mars år 2012 en utredning med uppgiften att framställa förslag för en ökad rättssäkerhet i skatteförfarandet. Uppdraget var att undersöka områdena skatte- och tulltillägg, ersättning för kostnader och ombud samt tredjemanskontroller. Denna studie har bland annat på grund av utrymmesskäl avgränsats till att undersöka utredningens förslag som avser ökad rättssäkerhet vid tredjemanskontroller samt till SKV som kontrollerande myndighet. Hänsyn kommer således inte tas till Tullverket som kontrollerande myndighet. Tredjemanskontrollförfarandet har upprepade gånger genom åren varit föremål för kritik och diskussioner. Inte minst för att generella tredjemanskontroller ansetts olämpliga på grund av att den kontrollerade inte har vetskap om att denna är eller har varit föremål för kontroll samt att förfarandet ansetts strida mot integritetsskyddet i RF och rätten till privat- och familjeliv i EKMR. Det har därav ansetts att behov av förändring föreligger. Utredningen skulle således undersöka och lämna förslag för att öka rättssäkerheten för den enskilde men med hänsyn till att tredjemanskontroller, i dessa inbegripet generella tredjemanskontroller, alltjämt skulle kvarstå som metod i SKV:s kontrollverksamhet. Det fordrades följaktligen av utredningen att genomföra en proportionalitetsavvägning mellan skyddet för den enskildes integritet och SKV:s kontrolleffektivitet. I denna studie har fokus lagts på SOU 2013:62 och de remissyttranden som inkommit med anledning av förslagen. Utredningen föreslog att beslutsordningen vid generella tredjemanskontroller ska stå oförändrad med SKV som beslutsfattande instans och att det ska förtydligas i lagtext att SKV ska förhålla sig till proportionalitetsprincipen vid beslut om generella tredjemanskontroller. Utredningen föreslog även att det ska förtydligas i lagtext att SKV endast får eftersöka handlingar och uppgifter som omfattas av beslutet men att överskottsinformation som anträffats spontant får användas. Vidare angav utredningen att det inte behövs något förtydligande i lagtext avseende att SKV ska beakta proportionalitetsprincipen vid val av metod och val av kontrollobjekt. Utredningen angav även att det inte behöver införas någon underrättelseskyldighet för SKV gentemot den kontrollerade om informationen som inhämtats ändå inte är avsedd att läggas till grund för beslut om beskattning. Vidare föreslogs ett införande i lagtext avseende att den kontrollerade ska ges möjlighet att begära handlingar och uppgifter undantagna från att läggas till grund för beslut om beskattning i samband med en underrättelse, det vill säga efter att kontrollen ägt rum och under förutsättning att informationen kommer läggas till grund för beslut om beskattning. Flertalet remissinstanser ansåg att utredningen var bristfällig, att förslagen inte innebar någonting nytt i sak samt att en ny utredning bör tillsättas med uppdrag att öka rättssäkerheten i skatteförfarandet. I studiens avslutande delar redovisas en pro et contra-analys av förslagen med utgångspunkt i remissyttrandena, egna slutsatser avseende förslagen samt allmänna avslutande kommentarer. I dessa delar lämnas egna förbättringsförslag för att ytterligare öka rättssäkerheten, eftersom utredningen enligt min mening får anses bristfällig i flera avseenden.