Proefschrift Rijksuniversiteit Groningen. / Auteursnaam op omslag: Bjorn Emonts. Met lit.opg. - Met samenvatting in het Nederlands.

Proefschrift Universiteit van Amsterdam. / Bevat o.a. eerder verschenen en nog te verschijnen art. Met lit.opg.

Thesis (doctoral)--Universität, Jena, 2004. / Includes bibliographical references (p. [303]-326).

In South Africa thousands of unemployed people earn a living by recovering recyclable materials from the municipal stream, garbage bins and garbage dumps. In so doing their activities are also beneficial to the environment because raw materials and energy are saved and pollution is reduced. However, waste reclamation in South Africa seems not to be adequately regulated, supported nor formally recognised by authorities. This study aims to investigate the extent to which South African Environmental law enables and regulates waste reclamation, whether directly and/or indirectly, with a view to improving the regulatory policy and legislative framework pertaining to waste reclamation. In this regard the study considers key policy and legislation pertaining to waste management in South Africa. To this end the Minimum Requirementsfor Waste Disposal by Landfill as published by the then Department of Water Affairs and Forestry serve as a guideline for the formalisation and control of waste reclamation at landfills. However, there is a need to formulate regulations under NEM: WA to regulate waste reclamation inside and even outside landfills. Moreover, the Department of Water and Environmental Affairs also needs to formulate standard model waste reclamation by-laws which would be adapted by municipalities to suit local circumstances. The long term view of government is to phase out waste reclamation at landfills in favour of waste separation at source. In order to realise this objective it is important for government, especially at local level, to integrate waste reclaimers in the formal waste management programmes by virtue of their experience in recovery of recyclables from the waste stream, and these programmesmust be included in municipal IWMPs and IDPs for implementation. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

In South Africa thousands of unemployed people earn a living by recovering recyclable materials from the municipal stream, garbage bins and garbage dumps. In so doing their activities are also beneficial to the environment because raw materials and energy are saved and pollution is reduced. However, waste reclamation in South Africa seems not to be adequately regulated, supported nor formally recognised by authorities. This study aims to investigate the extent to which South African Environmental law enables and regulates waste reclamation, whether directly and/or indirectly, with a view to improving the regulatory policy and legislative framework pertaining to waste reclamation. In this regard the study considers key policy and legislation pertaining to waste management in South Africa. To this end the Minimum Requirementsfor Waste Disposal by Landfill as published by the then Department of Water Affairs and Forestry serve as a guideline for the formalisation and control of waste reclamation at landfills. However, there is a need to formulate regulations under NEM: WA to regulate waste reclamation inside and even outside landfills. Moreover, the Department of Water and Environmental Affairs also needs to formulate standard model waste reclamation by-laws which would be adapted by municipalities to suit local circumstances. The long term view of government is to phase out waste reclamation at landfills in favour of waste separation at source. In order to realise this objective it is important for government, especially at local level, to integrate waste reclaimers in the formal waste management programmes by virtue of their experience in recovery of recyclables from the waste stream, and these programmesmust be included in municipal IWMPs and IDPs for implementation. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

Afrikaans: Dit is nou byna honderd jaar gelede dat A. Kuyper sy waardevolle boek oor die erediens begin met 'n klag. Hy verwoord die gevoelens van vele ander oor die besef van wat die Christelike erediens is of beter gesê behoort te wees: "Jarenlang heerschte op dit punt grenzenlooze verwarring, ... " (Kuyper 1911 :7). Daarmee wil hy geen regverdiging gee vir die pleidooi vir slegs een strakke en onwisselbare vorm van liturgie nie. My sorg is dat die samekomste van die gemeente van die Here nie meer gesien en beleef word binne die raamwerk van God se verbond met sy gemeente nie. In die praktyk kom allerlei liturgiese vraagstukke aan die orde. Dit is egter my oortuiging dat die vraagstukke te veel bespreek word (en 'n plek kry in die erediens) as los- en opsigself staande aspekte van ons aanbidding. 'n Helder insig in dit wat beheersend is vir die erediens, is soek. Vraagstukke oor ons liturgie is geweldig belangrik, aangesien dit nie los staan van ons lewe van elke dag nie. Daar word gesê dat iemand leef soos hy bid. Tereg. Met eweveel goeie reg kan gesê word dat iemand voor die Here leef, soos wat die erediens beleef en ingevul word. Een sprekende voorbeeld behoort duidelik te maak wat hiermee bedoel word. In die Oosters-Ortodokse kerke word die kerkgebou gesien as 'n heiligdom. In hierdie heiligdom word die liturgie afgespeel as 'n heilige drama waarin die lewe van Christus uitgebeeld word. Hierdie drama moet die lidmate help om 'n mistieke ervaring en ontmoeting met God te ervaar. Die manier waarop Christus in so 'n erediens teenwoordig is, is nie deur sy Heilige Gees wat deur geloof in die harte van sy kinders leef en werk nie. Die prediking van die Woord van genade moes grootliks plek maak vir die drama van die goddelike. Geloofsvertroue in die Woord van Christus wat bedien word in die prediking, maak plek vir die belewing van 'n hemelse drama. Die erediens word 'n stuk hemel op aarde. Laasgenoemde word onderstreep deurdat die kerkdeure letterlik gesluit word om 'n ruimte te skep wat afgesluit is van die wêreld. Die lewe en wêreld van elke dag moet verlaat word om gemeenskap met God te kan hê. Vanwee hierdie mistiek in die erediens, kon die kerk in Rusland in die verlede ook heel maklik haar oë toesluit vir 'n daaglikse heilige lewenswandel en sosiale onreg wat die kerk spraakloos gelaat het. In 'n gereformeerde liturgiese besef, is die uitgangspunt nie dat die erediens los staan van die daaglikse lewe nie. Lewe in die erediens en in die lewenspraktyk van elke dag is 'n lewe voor die aangesig van God (coram Deo). Die praktyk van 'n lewe voor die aangesig van God word egter wei gevoed vanuit die erediens en het ook daar sy bron. God se Naam moet weer aangeroep word (Gen 4:26), ons afhanklikheid van die Here se genade vir elke dag en oomblik van ons lewens moet bely word, vanuit die Woord moet ons (geloof) gevoed word sodat ons met lofprysing tot die Here kan sing. In die erediens gaan dit daarom om 'n lewende, aktuele ontmoeting tussen die Lewende Here en sy verbondsgemeente binne 'n spesifieke tyd en konteks. Die liefde tussen die hemelse Bruidegom en sy bruid word gevier en gevoed. Die erediens moet daarom 'n struktuur hê van 'n dialoog - gesprek en reaksie van die een op die ander. Daarmee het ons nie gesê dat die prediking 'n dialoog is nie! In die prediking is dit nou juis die Bruidegom wat tot die hart van sy (sondige) bruid spreek. Die preek is liefdesverklaring van die Bruidegom. Daarin praat die gemeente nie saam nie, maar mag sy deur haar houding laat sien wat dit beteken om uit genade te leef. 'n Reseptiewe/ontvanklike houding van geloof pas by die gemeente. Natuurlik lok die liefdesverklaring lof op in die harte van die gemeente. Die lof van die gemeente is dan eerder 'n belydenis en dankoffer (Hebr 13:15) as wat dit deel is van dialoog in die prediking. Prediking is per definisie monoloog - eenrigtingsgeskenk van Christus aan sy gemeente. Wie wil en kan daarin saampraat? Sinergisme (medewerking tussen God en mens) in die prediking is net so onvanpas as wat dit in ons wedergeboorte is. Die boek Openbaring maak ons attent op die wesenlike eenheid tussen die erediens in die hemel rondom die troon van die Lam en die erediens van die gemeente hier op aarde (Op 4:6-11). Die diens rondom die hemelse troon is niks anders as 'n voortsetting van die diens hier op aarde nie. Dit het daarom veel te sê vir ons belewing van ons aardse erediens wanneer die gemeente van Christus saamkom. In die hemel is 'n erediens aan die gang waaraan nie alleen mense nie, maar ook engele deel het en waarvan die middelpunt ingeneem word deur die Lam wat geslag is vir ons sondes. Hy is die Een wat werd is om die boek met sy seëIs oop te maak, Hy is die Een wat waardig is om die lof van mense en engele te ontvang. Op die minste kan en moet daarom vanuit die Skrif gesê word dat ons erediens elke Sondag (of ander dae van die week) niks minder behoort te wees as 'n aardse samekoms wat reg laat geskied aan die hemelse samekoms (wat reeds aan die gang is en tot in alle ewigheid sal voortduur) nie. Die middelpunt van die hemelse erediens is die Lam wat in die allerheiligsle van die hemel ingegaan het met sy bloed ter wille van Sy verbondsgemeente. Met sy bloed pleit Hy as Hoëpriesler vir die gemeenle by die Vader. Dit doen Hy nie as bedelaar nie, maar as oorwinnaar en gestuurde van die Vader. Daarom die onstuitbare lof van die wat hulle klere gewas het in die bloed van die Lam wal rondom die troon staan. Wal ook al verder in 'n erediens gebeur, Iyk dit onontwykbaar dat bogenoemde die basis vorm van enige erediens wal Christelik wil wees. Binne so 'n erediens aileen kry die doopsformulier en nagmaalsformulier en bevestiging van ampsdraers 'n waardige plek as gawes van die Here. Sonder die leef vanuit die Lam op sy (genade)troon as middelpunt van ons erediens, word al ons sang slegs 'n klinkende metaal en Iuidende simbaal; ons gebede word mistieke en emosionele gesprekke met onsself of op sy meeste met ons naaste; die prediking word 'n uitroep om hulp van die een mens aan die ander. Dit Iyk vir my nie te veel gesê nie, dat die erediens niks minder mag wees as die viering van God se genadeverbond met sy gemeente nie. Los van hierdie besef word alle liturgiese besinning grepe in die lug waarin die een wat die hardste stem het of die langste sy argument kan volhou, die oorwinnaar gaan wees. Dan het die fees van die oorwinning van die Lam verdwyn. Dan laat die erediens in so baie van ons gemeentes my dink aan die laaste vers van Rigters: " ... elkeen het gedoen wat reg is in sy eie oe" (21 :25, vgl. ook 17:6). Van 'n "gesonde ontplooiing van die erediens (waarin) ... die liturgiese ordes kerklik vasgestel en eerbiedig word ... " is daar nie altyd 'n getuienis van nie. (Vergelyk: Handboek vir die Erediens:5). Oor die jare heen is reeds baie uitsprake - positief sowel as negatief - oor die erediens gemaak wat tot gevolg gehad het dat daar ook dan reeds verskeie boeke oor die erediens die lig gesien het wat aan die einde van die dag blote pogings was om die erediens óf af te kraak, óf heeltemal te omvorm. Pogings om die erediens te verdedig het ongelukkig gefaal omrede dit meestal sonder 'n diepgaande begronding van die wese, die doel en die inrigting van die erediens was. Hierdie uitsprake kan in twee kategorieë verdeel word. Die eerste kategorie is beskrywend van aard: Die erediens word beskryf as "die lewensaar van die kerk se lewe" (Barnard, 1981:3) en dat dit 'n "eeu-oue barometer" (Barnard, 1981:3) vir die lewe en arbeid van die kerk is. Die tweede kategorie is meer emosioneel van aard wat juis sinspeel op die gevoel en ervaring: "Die stemming van die eredienste is te somber, kleurloos en onbesield" (Barnard, 1981 :4). Voorts word die erediens getipeer as sonder sorg, dood of styf en dat dit vasgevang is in die kleed van gereformeerdheid. Dit is veral hierdie tweede kategorie uitspraak, nl. die emosionele, wat in ons dag die botoon voer. Ongelukkig bly dit nie by woorde nie, want ons verneem telkens van gevalle waar lidmate van ons kerk oorgaan na ander kerke of groepe waar daar 'n "warmer" atmosfeer SOU heers, of waar daar iets sou "gebeur". Wat meer is, diegene wat oorstap kom nie net uit ons lidmate-korps nie, maar ook uit ons regerende en lerende ampte. Nog 'n ontstellende feit is dat sosiologiese berekeninge daarop dui dat die gereformeerde kerke in die jaar 2000 soos eilandjies in 'n see van Charismatiese groepe sal wees! AI die bogenoemde feite is uiters ontstellend, en dit noodsaak beslis nadere besinning. Een van die faktore wat vir die bogenoemde oorstappers verantwoordelik is, is sonder twyfel die gebrek aan emosionele belewenis (ervaring) in die erediens. Daar dan die rede vir die keuse van die tema van hierdie verhandeling: "Die belewing van God se teenwoordigheid in die erediens." In gereformeerde kringe is daar egter 'n groot gereserveerdheid ten opsigte van en selfs vrees vir enige vorm van emosie in die erediens. Voeg daarby die tradisionele houding dat emosie 'n negatiewe of pejoratiewe verskynsel is, en 'n mens kom te staan voor die verwronge mensbeskouing: die mens is 'n rasionele wese wat wel 'n wil van sy eie het, maar geen emosie nie: as hy wel emosie het, moet hy dit liefs onderdruk! Waar mense egter tot geloof in Christus kom, het mense die behoefte - "voel hulle geroepe" (Barnard, 1981:3) - om die erediens by te woon en God se teenwoordigheid emosionele te beleef. Sodoende het Christenwees feitlik sinoniem geword aan erediensbywoning - iets wat ononderbroke gehandhaaf is vir baie eeue - ongeag die omstandighede. "Dikwels was daar die dreiging van die dood en vervolging, maar dit het nie die Christene afgeskrik nie. Baie martelare, soos byvoorbeeld die van Abitina, het verklaar dat hulle eerder bereid is om die marteldood te sterf as om die Nagmaalsdiens na te laat, want het hulle gesê: "Ons kan nie sonder die nagmaal leef nie" (Barnard, 1981 :3). 'n Baie duidelike bewys dat die teenwoordigheid van God in die erediens eens baie intens beleef was. Of dit vandag nog die geval is, is nie so seker nie. Waar mense in die verlede getrou eredienste bygewoon het, is dit vandag die algemene tendens dat lidmate aan die eenkant bloot net wegloop na ander kerke of groepe waar hulle in 'n meer "warmer atmosfeer" God se teenwoordigheid beleef .... of net eenvoudig wegbly van die erediens en hul tyd in die winkels of op die sportveld deurbring. Die moderne mens is van mening dat die erediens nog geklee is in 'n gereformeerde kleed van die verlede wat meebring dat dit nie in pas is met die hede nie. Daarom is die gereformeerde erediens vir hulle verouderd. In 'n postmoderne samelewing hoort die gereformeerde erediens aan die verlede en pas dit nie in by die huidige beweeglikheid. En asof dit nie al erg genoeg is nie, word die gebede in die erediens as irrelevant beskou. So word die erediens afgemaak as 'n passiewe en kragtelose eenrigting verkeer omdat die mens kwansuis nie aktief (met liggaam en siel) daaraan kan deelneem nie. Die middelpunt waarom al die besware teen die gereformeerde erediens draai is die prediking. "Dit word gesien as te monologies, en daar word gesoek na dialoog; dit is abstrak, teoreties, onbegryplik en irrelevant vir die daaglikse lewe" (Barnard, 1981 :5). Die moderne en postmoderne mens voel dat hy homself, sy wêreld, sy stryd, sy vrae, sy probleme en sy toekoms nie in die erediens kan vind nie. Antwoorde op lewensvrae is wetties, moralisties en negatief. Baie kere word onsekere, soms dubbelsinnige, en selfs geen antwoorde, gegee op vrae wat gevra word. Die algemene gevoel is dan ook dat die prediking en erediens nie rekening hou met die mondigheid van die lidmaat nie. Kritiek teen die inhoud en wese van die erediens het vroeër gegaan oor "die foute en misbruike van die erediens, maar die erediens self en die karakter daarvan, is nie bevraagteken nie" (Barnard, 1981 :6). Vroeër is gevra na die wyse van aanbidding en hoe daar saam aanbid moet word. Vandag gaan die nie meer oor wat die regte wyse van aanbidding is nie, maar of die erediens in sy geheel gesien nog enigsins moontlik is. Die erediens as sodanig het vir die postmoderne mens problematies geword. Nie net die vorm nie, maar die erediens self is verouderd. "There is no modern form of public worship because the modern world is secular" (C. Davis, soos aangehaal deur Barnard, 1981 :7). So word die erediens al stadig maar seker as oorbodig beskou. Volgens Barnard (1981 :7) word beweer dat ons God "alleen nog in die ontmoeting met die naaste" ken en dat die erediens dan alleenlik betekenis het deurdat die naaste in sy nood gedien word. "Daar word beweer dat Christus aileen in die dorstiges en hongeriges te vinde is. God staan nie teenoor ons nie, maar ons ontmoet Hom as lemand wat meely met die Iydendes. Die onvermoë van die moderne mens tot gebed en verering, tot meditasie en Bybellees, word nie as 'n gebrek gesien nie, maar juis as 'n bevryding" (Barnard (1981 :7). Die oomblik wanneer die mens God slegs kan vind in die werklikheid waarin hyself lewe, dan kan jy nie anders as om die gevoel te kry dat daar nie meer plek vir God is in die lewe en wêreld van die moderne mens nie. Na my mening Iê die antwoord in die mens se belewing van God se teenwoordigheid in die erediens. Maar dan moet ook onmiddelik gesê word dat indien die mens nie God se teenwoordigheid in sy/haar eie lewe, op 'n daaglikse basis, beleef nie, hy/sy ook nie God in die erediens sal beleef nie. AI word daar nou ook watter liturgiese model gebruik, hetsy van 'n eng konserwatiewe liturgie tot 'n "way out entertainment" liturgie, as jy nie God se teenwoordigheid in jou eie persoonlike lewe ervaar nie, sal jy dit baie beslis ook nie in die erediens ervaar nie. Hoe pragtig Lied 159 ("God is hier teenwoordig, ...... ), wat soms in die erediens gesing word, ookal mag klink, is die vraag egter nie "of God in die erediens teenwoordig is nie", - ons weet dat God in die erediens teenwoordig is, daaroor is daar geen twyfel nie. God belowe immers in sy Woord dat: ...... waar twee of drie in my Naam saam is, daar is Ek by hulle" (Matt 18:20). Nee, die vraag is eerder "of ek as mens God se teenwoordigheid in die erediens ervaar, en walter impak het dit op my persoonlike lewe." Dit is dus duidelik dat daar iewers ernstige fout is. Daarom is dit belangrik om na te gaan waarom mense die eredienste bywoon, of nie bywoon nie. Alhoewel baie dinge in die erediens (Iiturgie) verander (vernuwe) het, blyk dit tog dat die erediens iets van die bekoring van God se teenwoordigheid in die erediens verloor het. Daar dan die moontlike rede dat die erediens die brandpunt van kritiek, aan die een kant, en vernuwing, aan die ander kant, is nie. Die stroom van kritiek word net sterker en radikaler. Mense bly ontevrede oor die erediens. Maak nie saak hoe die erediens ingerig word nie, daar is altyd mense wat van mening is dat die erediens nie hulle behoeftes aanspreek nie. Daar sal dus opnuut gekyk moet word na wat die erediens werklik is, waarom mense dit bywoon, en hoe dit op 'n sinvolle wyse moet plaasvind. Die doel van hierdie studie is drieledig van aard: (a) om vas te stel of mense werklik God se teenwoordigheid in die erediens ervaar, al dan nie; (b) om vas te stel walter impak (invloed) die belewing of nie-belewing van God se teenwoordigheid in die erediens op die daaglikse lewe van die lidmaat het, en (c) om vas te stel of die belewing van die teenwoordigheid van God in die erediens enigsins verband hou met die lidmaat se persoonlike verhouding met God. Die motivering vir hierdie studie is geleë in die baie variasies in die liturgie, asook in die verskillende "modelle" wat deesdae in die erediens gebruik word dat 'n mens soms wonder waaroor dit werklik gaan in die erediens. Gaan dit oor God of gaan die oor die mens? ... Daarom is dit belangrik dat daar gekyk word na die redes hoekom mense die erediens bywoon - is dit omdat hulle God se teenwoordigheid in die erediens ervaar; of omdat dit maar net nog 'n ritueel (tradisie) is? Of moontlik Iê die rede daarin omdat dit alles oor my eie prestasies gaan (bv. die Fariseers) of omdat hulle wan hoop aan hulleself en heil by God soek (bv. die Tollenaar). Om 'n geheelbeeld van bogenoemde te kry, sal daar ook gekyk moet word na die redes waarom mense nie die erediens bywoon nie - het dit dalk iets te doen moet die nie-ervaring van God se teenwoordigheid in die erediens, al dan nie? Kort-kort lees en hoor jy dat die erediens "user-friendly" - die taal van die nuwe millennium? - moet wees. Die kerk wat God se teenwoordigheid simboliseer, word gereduseer tot 'n "showroom" waar die mens ge-"entertain" moet word deur die "entertainer" die liturg. So gesien, blyk dit vir my asof God se teenwoordigheid in die erediens afgewater word na 'n "skouspel" en "entertainment". Die belang van so 'n navorsing is geleë in die soeke na 'n erediens "styl" of "model" wat, aan die een kant, die mens help om werklik God se teenwoordigheid in die erediens te beleef sonder dat dit nodig is om 'n "skouspel" van die erediens te maak; en, aan die ander kant, om weer aan God sy regmatige plek in die erediens te gee waar Hy alleen verheerlik en gedien kan word. Hopelik sal die navorsing daartoe bydra dat mense weer nuut na die erediens sal kyk en God se teenwoordigheid in die erediens as onontbeerlik vir die Christelike lewe sal besef. Daar is van twee navorsingsmetodes gebruik gemaak, nl. (a) 'n Literatuur ondersoek om te poog om die vraag na 'n Gereformeerde erediens te beantwoord, asook om die belang van God se teenwoordigheid in die erediens opnuut weer te beklemtoon; en .... (b) 'n Kwalitatiewe empiriese ondersoek waar persoonlike onderhoude met tussen 10-15 mense gevoer is aan die hand van vooraf opgestelde vrae in 'n poging om antwoorde op genoemde probleemstellings te kry. English: It is nearly a hundred year ago that A. Kuyper started his book on worship with a complaint, addressing many scholars feelings regarding worship, what it is or should be: "Jarenlang heerschte op dit punt grenzenlooze verwarring, ... " (Kuyper 1911 :7). With this he does not plea for a fixed and immovable liturgy. It is my concern that the gathering of the congregation of the Lord are not seen and experienced within the frame of Gods covenant with his congregation. Many positive and negative have been said about worship over the years. Attempts to defend the liturgy have failed because it lack of a deep found definition of the essence, purpose and establishment of worship. These attempts can be divided into two categories. The one category describes the sermon as the lifeline of the church and that it is a barometer for the work and life of the church. The second category is concentrate more on the emotional - the feeling and experiencing - side thereof. Furthermore it is said that the worship is without any concern, it is dead and has been caught up in the old reformed tradition. In a reformed liturgy the starting point is that worship does not stand apart from the daily life. Life in worship and life in the day-to-day living-practice is life in the face of God (coram Deo). In worship it al come down to a life, actual meeting between the Living God and his covenant church in a specific time and context. Therefore the experiencing of God's presence in the worship of the church is vital to the personal everyday life. This brings the whole question on how God's presence in the worship of the church can be experienced on the theological table. The author has looked at the experiencing of God's presence in the worship of the church by in an attempt to answering the question regarding Reformed worshiping (chapter 1) and how does member of the church really experience the presence of God in the worship (chapter 3). He did this by means of a quality empirical survey on the one hand, and suggests a way of thinking about the presence of God by comparing the different views, e.g. the traditional, the modernism, the postmodernism and contemporary cultures. The presence of God in worship is something different from the omnipresence of God; that it is perceived in faith and that it interrupts the faithful's everyday life by addressing him or her on the self-sacrificing love of Christ for the world in need. God is then present in worship as He is in everyday life, which is in the face of need, and His presence can be more appropriately depicted as a confrontation reelle than a praesentia realis. / Dissertation (MA(Theology))--University of Pretoria, 2008. / Practical Theology / unrestricted

South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively managed by their holding companies in South Africa, and the anti-avoidance measures, such as the controlled foreign company provisions, which impute the income of a foreign subsidiary to the South African investment company. Many South African companies have chosen to route their investments in African countries through foreign subsidiaries. Besides having a more investor-friendly tax regime, these countries offer more favourable relief from double taxation, both unilaterally and by means of their network of tax treaties. South Africa has identified some of its shortcomings. It has introduced concessionary tax provisions for locally based headquarter companies that invest abroad. It recognises the high cost of doing business in Africa due to the fact that many African countries impose withholding taxes on several types of income even though they may not be from a local source. Therefore, South Africa is granting tax rebates for foreign withholding taxes paid on service fees charged to foreign entities despite the income being derived from a South African source. Both these measures reduce double taxation but, are they sufficient to encourage direct investment from South Africa into other African countries? This study seeks to evaluate the effectiveness of the South African double taxation relief provisions by using a case study of a South African company that has investments in several African countries. It compares the application of the double taxation relief provisions of South Africa, another African country and a non-African country to the case study. It analyses the outcomes and assesses the effectiveness of South Africa’s current legislation for unilateral tax relief and its tax treaties in minimising double taxation. Finally, it makes some recommendations on possible improvements to the legislation in order to achieve the stated goal of being the financial hub for investment into Africa AFRIKAANS : Suid Afrika het aangedui dat dit die poort vir belegging na Afrika wil wees. Die heffing van belasting op die wêreldwye inkomste van belastingpligtige inwoners stel Suid-Afrikaanse maatskappye egter bloot aan dubbelbelasting indien die land waarin beleggings gemaak word ook aanspraak maak op die reg om inkomste wat in daardie land verdien is, te belas. Sekere bepalings in die Suid-Afrikaanse belastingwetgewing stel belastingbetalers verder bloot aan dubbelbelasting indien die inkomste van buitelandse filiale ook by die inkomste van inwoners ingesluit moet word. Twee sulke voorbeelde sluit die definisie van belastingpligtige inwoner ingevolge waarvan buitelandse filiale wat effektiewelik deur hulle houermaatskappy in Suid-Afrika bestuur word en sekere teenvermydingsmaatstawwe, soos byvoorbeeld die beheerde buitelandse maatskappy bepalings ingevolge waarvan die inkomste van ʼn buitelandse filiaal aan ʼn Suid-Afrikaanse beleggingsmaatskappy toegeskryf word, in. Daar is heelwat Suid-Afrikaanse maatskappye wat verkies om hulle beleggings in Afrika deur middel van filiale wat in ander lande geregistreer is, te hou. Hierdie gekose lande het nie net gunstige belasting instellings bewinde nie maar bied ook meer voordelige verligting van dubbelbelasting, beide eensydig en deur middel van hulle netwerk van belastingooreenkomste, aan. Suid-Afrika het sy tekortkominge geidentifiseer. Voordelige belastingbepalings is geskep vir plaaslike hoofkantoor maatskappye wat beleggings in die buiteland hou. Erkenning is gegee aan die hoë koste om besigheid in Afrika te doen as gevolg van die feit dat menige Afrika-lande belasting op verskeie tipe inkomste weerhou selfs as die oorsprong van die inkomste nie vanuit daardie lande kom nie. Suid-Afrika is gewillig om belastingkortings vir die buitelandse belasting so weerhou toe te staan ten spyte daarvan dat die oorsprong van die inkomste in Suid-Afrika is. Beide die maatstawwe is gemik op tot die vermindering van dubbelbelasting, maar is dit voldoende om direkte beleggings vanaf Suid-Afrika in ander Afrika-lande aan te moedig? Die doelwit van hierdie studie is om te bepaal hoe effektief die Suid-Afrikaanse bepalings wat gemik is om dubbelbelasting te verhoed deur middel van ‘n gevallestudie van ʼn Suid-Afrikaanse maatskappy wat meervoudige beleggings in verskeie Afrika-lande het. Die studie vergelyk die toepassing van die vermindering van dubbelbelastingbepalings van Suid-Afrika, ʼn ander Afrika-land en ʼn nie-Afrika-land. Die resultate word geanaliseer en die effektiwiteit van die huidige wetgewing vir eensydige verligting van dubbelbelasting en die huidige belastingooreenkomste om dubbelbelasting te verminder, word beraam. Ten slotte, die studie beoog ook om aanbevelings wat dalk die wetgewing kan verbeter ten einde die gewensde doelwit om Suid Afrika die finansiële poort vir beleggings in Afrika te bereik, te maak. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

After the first democratic election that took place in South Africa in 1994, numerous changes occurred within the labour force. The labour force has become increasingly diverse with individuals from different races, genders and ages now fulfilling various positions within organisations. Consequently, organisations have become more focused on managing this diverse workforce and eliminating stereotypes, and consequently discrimination that accompanies this diversity. Stereotypes that are formed within organisations can be based on various criteria and, if not addressed, can lead to various negative consequences for both the individual and the organisation. It therefore seems that stereotypes are an important topic to research, specifically within the unique South African context. The objective of this study was to explore the prevalent stereotypes and the experiences thereof among individuals working in selected South African organisations. Within the social constructivism paradigm using an emic perspective, qualitative research from both a phenomenological and hermeneutic approach was employed to achieve the objectives of this study. Both purposive and convenience sampling was used for the purpose of this study after utilising a multiple case study strategy. Employees of selected South African organisations (N = 336) were involved in this research study. These organisations formed part of the following employment sectors: banking, higher education institutions, mining, municipalities, nursing, police services, primary and secondary schools, and restaurant industry. Data was collected by making use of semi-structured interviews, and data analysis was achieved by means of thematic analysis. The results of this study indicated that individuals working in selected South African organisations are familiar with the meaning of stereotypes and that they are consciously aware of the origin of stereotypes. Results indicated that although not all of the participants have had direct experiences with stereotyped groups, they are well aware that stereotypes are also caused by indirect sources. The results of this study also illustrate that various stereotypes exist within selected South African organisations. It was explored on an out-group and in-group level. It was found that not only do employees stereotype others (out-group), they are also well aware of being stereotyped themselves (in-group). The most prevalent stereotypes were based on race, gender, age, occupation, and other work-related dimensions. Stereotypes based on race, gender and age were based on the internal dimensions of diversity. Stereotypes were also based on the external and organisational dimensions of diversity and included occupation, physical appearance, position, qualification, and duration in organisation. Interesting to note is that with in-group occupational stereotyping, most employees felt they are also stereotyped on their internal dimensional characteristics (race, gender and age). Stereotyped occupations include: academics, administration staff, educators, engineers, finance, human resources, librarians, mining, nursing, police and restaurant waitrons. The findings of this study also showed that when individuals experience in-group stereotypes, they react to these stereotypes on a cognitive, behavioural or emotional level. Results indicated that participants mostly reacted to stereotypes in a cognitive manner and most of these experiences were negative in nature. Recommendations with regard to future research and practice were made. Managers within organisations should eliminate stereotypes from organisational practices and decision-making by not focusing on irrelevant personal differences, but rather on performance-related information. Employees should be trained and educated by the organisation regarding stereotypes and the effects thereof. Employees should also be provided with an opportunity to interact with diverse people within the organisation. / PhD (Industrial Psychology), North-West University, Potchefstroom Campus, 2014

After the first democratic election that took place in South Africa in 1994, numerous changes occurred within the labour force. The labour force has become increasingly diverse with individuals from different races, genders and ages now fulfilling various positions within organisations. Consequently, organisations have become more focused on managing this diverse workforce and eliminating stereotypes, and consequently discrimination that accompanies this diversity. Stereotypes that are formed within organisations can be based on various criteria and, if not addressed, can lead to various negative consequences for both the individual and the organisation. It therefore seems that stereotypes are an important topic to research, specifically within the unique South African context. The objective of this study was to explore the prevalent stereotypes and the experiences thereof among individuals working in selected South African organisations. Within the social constructivism paradigm using an emic perspective, qualitative research from both a phenomenological and hermeneutic approach was employed to achieve the objectives of this study. Both purposive and convenience sampling was used for the purpose of this study after utilising a multiple case study strategy. Employees of selected South African organisations (N = 336) were involved in this research study. These organisations formed part of the following employment sectors: banking, higher education institutions, mining, municipalities, nursing, police services, primary and secondary schools, and restaurant industry. Data was collected by making use of semi-structured interviews, and data analysis was achieved by means of thematic analysis. The results of this study indicated that individuals working in selected South African organisations are familiar with the meaning of stereotypes and that they are consciously aware of the origin of stereotypes. Results indicated that although not all of the participants have had direct experiences with stereotyped groups, they are well aware that stereotypes are also caused by indirect sources. The results of this study also illustrate that various stereotypes exist within selected South African organisations. It was explored on an out-group and in-group level. It was found that not only do employees stereotype others (out-group), they are also well aware of being stereotyped themselves (in-group). The most prevalent stereotypes were based on race, gender, age, occupation, and other work-related dimensions. Stereotypes based on race, gender and age were based on the internal dimensions of diversity. Stereotypes were also based on the external and organisational dimensions of diversity and included occupation, physical appearance, position, qualification, and duration in organisation. Interesting to note is that with in-group occupational stereotyping, most employees felt they are also stereotyped on their internal dimensional characteristics (race, gender and age). Stereotyped occupations include: academics, administration staff, educators, engineers, finance, human resources, librarians, mining, nursing, police and restaurant waitrons. The findings of this study also showed that when individuals experience in-group stereotypes, they react to these stereotypes on a cognitive, behavioural or emotional level. Results indicated that participants mostly reacted to stereotypes in a cognitive manner and most of these experiences were negative in nature. Recommendations with regard to future research and practice were made. Managers within organisations should eliminate stereotypes from organisational practices and decision-making by not focusing on irrelevant personal differences, but rather on performance-related information. Employees should be trained and educated by the organisation regarding stereotypes and the effects thereof. Employees should also be provided with an opportunity to interact with diverse people within the organisation. / PhD (Industrial Psychology), North-West University, Potchefstroom Campus, 2014

The South African coastal and marine environment is an essential ecologic and economic asset. Its associated services and products are substantially contributing to economic growth and sustainable development of the country. However, it is internationally and nationally recognised that land-based marine pollution (LBMP) is the most important single risk to the health and sustainability of coastal and marine waters and the associated ecosystems. The regulation of LBMP at the national level is still difficult and challenging. The issue of LBMP management has only recently been introduced in South Africa with the development of the National Programme of Action to Protect Marine Environment from Land-based Activities, 2008. South Africa is only starting to consider the question of LBMP regulation. This thesis aims to conduct a critical analysis of the South African regulatory framework pertaining to LBMP in comparison to international best practice and the French regulatory framework, in order to identify the key South African challenges in this regard and to make recommendations to address them. In order to do so, this research commences by providing an analysis of LBMP and the theoretical foundations associated with LBMP regulation, as promoted by international best practice. The study identifies and assesses the main regulatory features to be considered in the development, implementation and/or assessment of a regulatory framework pertaining to LBMP. These features will form the methodological framework to conduct the comparative legal assessment between the French and South African regulatory frameworks pertaining to LBMP. This thesis then provides a detailed and thorough legal analysis of the French and South African regulatory frameworks pertaining to LBMP using the methodological framework developed using guidance from international best practice. Finally, based on lessons learnt from the comparative legal study, this study concludes with a set of recommendations for the South African context. / Thesis (LL.D.)--North-West University, Potchefstroom Campus, 2011.