Financail Accounting / D.Com. (Applied Accountancy)

Text in Afrikaans / Die sogenaamde vermoede van onskuld is via die Engelse Reg in ons reg oorgeneem en tot konstitusionele status verhoog met die daarstelling van artikel 25(3)(c) van die Grondwet, No. 200 van 1993. Hierdie reg om onskuldig geag te word en die gepaardgaande swygreg, wat hier kortliks aangeraak word, kan egter aan beperking onderhewig wees soos bepaal deur artikel 33 van die Grondwet. Die beginsels soos ontwikkel in Kanada en Amerika word ondersoek. Die slotsom waartoe geraak word is dat, alhoewel historiese en ander verskille deurgaans voor oe gehou sal moet word, die regspraak in genoemde jurisdiksies, en meer spesifiek Kanada, 'n groat rol sal speel by die inhoud wat die SuidA: frik:aanse howe, in die konteks van statutere vermoedens, aan die konstitusionele reg om onskuldig geag te word, sal gee. / The so-called presumption of innocence has been inherited from the English common law and awarded constitutional status by the introduction of section 25(3)(c) ofthe Constitution, Act 200 ofl993. This right to be presumed innocent and the accompanying right to remain silent, which is briefly touched upon, are however not absolute and can be subject to limitation as provided for by section 33 ofthe Constitution. The principles, as they have been developed in Canada and America, are investigated. The conclusion which is drawn is that, despite historical and other differences, it can be expected that foreign jurisprudence, particularly that of Canada, will play a major role in the content that will be given by the South African courts to the right to be presumed innocent in the context of statutory presumptions. / Criminal and Procedural Law / LL. M.

Before entering into a democratic dispensation, South African military and defence systems were constituted by seven disparate armed forces. The transformation of South Africa from a separatist state introduced renewed efforts and challenges to integrate what was once a divided military corps and society. In 1994, the formation of the South African National Defence Force (SANDF) was born out of the effort to integrate various statutory and non-statutory armed forces in South Africa, including forces from former TBVC states. Through a phenomenological inquiry, integration experiences of former TBVC Armed Force members into the new SANDF structure are investigated. The study aimed to find out from the former TBVC force members how they were affected by the integration process and what their perception with regards to the effectiveness of the integration process on enhancing representation on all rank levels in the new SANDF was. The findings from in-depth semi-structured interviews with 16 such members indicate that transformation of South Africa’s military outfit into an integrated system is not exactly an epitome of a new and different yet cohesive and unified structure. The notion of ‘integration’ is as such cast as essentially a problematic one where inequalities still reflect in how former statutory and non-statutory force members are treated particularly with regards to promotion opportunities. In addition, there are perceived lingering vestiges of a previous separatist system such as the use of Afrikaans language as a medium of instruction and communication, previous SADF policies which helps produce the idea of integration as more a process of absorption instead. Despite this problematisation of integration processes in shaping how the new SANDF outfit is currently experienced by members, there are perceived benefits from the change brought about by ‘integration’ of forces. Some benefits are as tangible as individual career advancement, while others tend to reflect impacts at systemic level of family where members indirectly profit from the reorganisation and call for adjustment to new settings and structures that followed integration / Research / M.A. (Research Consultation)

This thesis argues that the twin concept of separate personality and limited liability from its historical beginnings, has entrenched corporate irresponsibility. It assesses the role that these concepts have played in tackling corporate irresponsibility from their historical origins to the present day, commenting on the lessons learnt. Whilst the institution of the company as a legal person is unquestionably the bedrock of modern company law,1 this thesis examines these concepts not necessarily from the position of disputing the philosophical, economic, or political imperatives, all of which are incredibly important – but from the viewpoint that historically, the principle of separate personality and limited liability entrenches corporate irresponsibility. As such, this thesis suggests a partial abandonment of the separate personality principle because it provides a mechanism for dishonest directors to escape liability for their fraudulent conduct. It also argues that the existing judicial evasion and concealment2 principles and the statutory fraudulent and wrongful trading provisions under the Insolvency Act 19863 are too restrictive, and ambiguous in combating corporate abuse. It is concluded that the existing common law and statutory rules geared towards combating abuse of limited liability provides no coherent format upon which the courts and legislature may effectively curb abuse of the corporate form. As such, these laws in light of their inability to make dishonest directors personally liable for their fraudulent conducts ought to be challenged. There is a need to challenge the existing rules in order to show the effect abuse of limited liability has on creditors, the public and the economy. This research indicates that there ought to be an adequate and effective alternative law which provides balance and support for genuine enterprise whilst providing a robust system whereby those who abuse the corporate form can be easily made liable for corporate debts.

The aim of this thesis is to give an interpretation on the responsibility and liability of the statutory bodies of the company, as the statutory body presents a series of rights and obligations, the omission or improper performance can have on society and individuals far-reaching consequences. The thesis contains an analysis of the Act No. 418/2011 Coll. the criminal liability of legal persons and proceedings against them, defining the type of criminal liability of legal persons in Europe and comparison of Czech and Slovak legislation. At the conclusion are included proposals de lege designed law relating to the provisions of Act No. 418/2011 Coll.

The diploma thesis on topic The impact of the economic crisis on the difference between the effective and statutory tax rate in the Czech Republic deals with the issue above the nominal and effective tax rates on corporate income during the economic crisis, specifically between years 2006 and 2015. The thesis deals with the causes of these differences between rates during each year of the crisis, and there is also comparison among the Czech Republic and European Union countries. First the work mentioned problems related to the last economic crisis, not only globally but also in terms of the Czech Republic. The following is a basic characteristic of the tax on corporate income, the share of total taxes over the years and the most important changes in the Law on Income Tax in the Czech Republic in individual years. In conclusion there is displayed the development of implicit and statutory tax rates and an analysis of the differences between these two rates.

稅捐徵免應遵守租稅法定原則，亦須符合實質課徵之公平原則，納稅人依稅法規定負擔應納之稅捐並享有稅捐減免利益，並依實質負擔能力納稅，以符合租稅公平。在土地借名登記契約之稅捐法律關係，應取決於注重真正權利與利益享有之經濟實質關係，或恪遵法律形式之外部關係而定其稅捐法律效果﹖ 為落實稅法秩序，是否容認形式合法性原則之規範價值優先於實質真實之法律原則。稅捐稽徵現況對於減免類型之原因案件，不僅要求在法律形式上應合致稅捐法規範，且經濟實質上須該當於稅捐法規範。 本文擬經由探討租稅法定原則與經濟觀察法，辨正經濟意義的歸屬與租稅構成要件獨立性的概念與涵義，兼顧法律安定性與公平性之調適，深入探討土地借名登記契約之稅捐徵免法律關係，本文發現課徵現況，有違反避免重複課稅及割裂交易認定事實的疑慮。 為兼容並蓄掌握法律形式與經濟實質，試圖提出土地借名登記契約租稅構成要件認定之操作基準。 / The principle of taxation statutory and the principle of substantive taxation equity are the constructive principles of taxation collection. Paying tax by law and being able to pay in substance means that paying tax and being reduction and exemption from tax as well shall be in accordance with the terms prescribed by taxation law and equality in substantive taxation. Does regarding taxation legal relationship of the contract of borrowing other’s name for land registration, the criteria for determining taxation effect whether shall be subjected to economic substantive relationship or the legal external form﹖ The main scope of this study will analyze the principle of taxation by law and the economic substantive survey methodology , in order to understand the concept and meaning with the connection between the taxpayer and the object taxed in economic purpose, to indentify the statutory requirement of tax independently in accordance with taxation laws and free from any interference, to harmonize and balance with stability of the legal order and the principle of equality in substantive taxation. Reviewing the practical experience in relation to cases involving reduction and exemption from taxation, having taken into consideration all the intents of the arguments, we found out any doubts about giving rise to any issue of double taxation between land value increment tax、income tax and business tax, also being partially and selectively authenticating the economic facts. This study has attempted to propose available programs regarding facts to support the cause of taxation between legal external form and economic substance.

Monistic organisational structure of a Czech joint-stock company after recodification of private law. This thesis deals with the monistic organisational structure in Czech legal system. The possibility of choosing the one-tier system was given to the Czech joint-stock companies thanks to recodification of private law, under which, effective as at 1. 1. 2014, was adopted The Business Corporation Act. However, implementation of this obligatory option was not without difficulties. The legislator had chosen inconvenient solution when, unlike in the foreign jurisdiction, there are obligatory constituted two organs. Such a conception, based on links on the dualistic system, creates many interpretation difficulties. In the beginning of this thesis, I introduce internal organisational structures in the view of broader framework of corporate governance. Further, I characterize various organisational structures, classify them and point out their differences. The main focus is on the third chapter. First, I describe the development of the Czech legislation until present state. Flowingly, I characterize the Czech one-tier system, and then I analyse the organs that are in monistic organisational structure constituted. Special attention was requested by the board of directors and statutory directors. The largest...

The diploma thesis deals with a one-tier (monistic) board structure of a European company (Societas Europaea) which has its registered seat in the Czech Republic. The governance of a European company is largely dependent on the national legislation, which has been in the Czech Republic significantly amended by a substantial recodification of private law. The thesis focuses on some of the interpretative difficulties that the new legislation has brought to the regulation of the monistic European Company, and presents some possible solutions thereto. In addition the statistical overview over the current state of European companies within Europe is included and commented upon. Powered by TCPDF (www.tcpdf.org)

Monistic organizational structure of a Czech join-stock company after recodification of private law Traditionally, the only board structure available for national joint-stock companies under the laws of the Czech Republic was two-tier model based on strict division of corporate governance functions between two separate boards. With the effect as of January 1st 2014, new Business Corporations Act no. 90/2012 Coll. ("Act") has introduced alternative statutory framework for one-tier board structure for join-stock companies which have its seat in the Czech Republic and thus are governed by the Czech laws. The Act made it possible for shareholders to choose between both models of board structures as what they deemed would fit best the purpose of their business. In this narrow sense the addition may have been looked at as praiseworthy. However the imperfect implementation of one-tier model of corporate governance into Czech law has raised serious interpretational issues which may effectively render this model unacceptable for adoption because the division of powers between the board of directors and general manager remains unclear. The main purpose of my thesis is to address this issue by clarifying the scope of powers which are vested by the law in the board of directors and general manager of the...