Εν μέσω οικονομικής και πνευματικής κρίσης, οι εκπαιδευτικοί της πρωτοβάθμιας εκπαίδευσης χρειάζεται να προβούν σε δράσεις γνωριμίας και ενημέρωσης για τα δικαιώματα συμμετοχής του παιδιού ώστε οι μαθητές τους να ασκήσουν τα συγκεκριμένα δικαιώματα σε μεγάλο βαθμό όχι μόνο στο σχολείο αλλά και στην καθημερινότητά τους. Για αυτό το λόγο, διεξαγάγαμε μια εμπειρική έρευνα σε 101 δασκάλους δημοτικής εκπαίδευσης και νηπιαγωγούς γενικής αγωγής στις περιοχές του Αιγίου και της Πάτρας. Ο Σκοπός της έρευνας είναι να διερευνήσει τις στάσεις των νηπιαγωγών και των δασκάλων δημοτικής εκπαίδευσης γενικής αγωγής αναφορικά με τα δικαιώματα συμμετοχής των μαθητών τους. Τα ερευνητικά ερωτήματα σχετίζονται με (α) τη διερεύνηση των απόψεων και των πρακτικών των ερωτηθέντων(β) με τη διαφοροποίηση των απόψεων και των πρακτικών μεταξύ των νηπιαγωγών και των δασκάλων δημοτικής εκπαίδευσης γενικής αγωγής αναφορικά με τα δικαιώματα συμμετοχής των μαθητών τους. / In the middle of economic and spiritual crisis, primary school and kindergarten teachers should be informed and make children aware regarding their participation rights so as students vindicate their political rights to a high degree both in school and their everyday lives. Thus, we conducted an empirical research towards 101 primary school and kindergarten teachers in the regions of Aigio and Patras, located in Prefecture of Achaia, Greece.The goal of this research is to probe kindergarten and primary school teachers' attitudes regarding students' participation rights. The research inquires are related to (a) the investigation of the respondents' opinions and practices (b) the differentiation of kindergarten and primary school opinions and practices in terms of their students' participation rights.

The purpose of this study was to examine how some child welfare case workers say they go about to give children in foster homes the opportunity to be heard. The idea was also to examine how much weight is given to the children’s views and if the respondents believe that the childrens right to be heard has improved over the time they have been working with foster children and if so, how? The study was conducted by using qualitative research method and the analysis of the results was made using Shier’s model of childrens participation. The results have also been tied to previous research in the area. The conclusions of this study was that according to the respondents it’s important that they get to know the children well so that the children can have confidence enough to speak their minds. They feel it is important that the children are listened to and the childrens views also have some influence in decision-making. The respondents also believe that the opportunities for the children to express their opinions have strengthened in recent years.

Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Controlled foreign company ('CFC') legislation was introduced in phases to co-incide with South Africa?s move from a source based system to a residence based system. Initially with the introduction of the legislation it was directed at those foreign entities earning passive income. However, over the years the legislation has been amended to include active income of entities and additional aspects to the section have been inserted to provide clarity for taxpayers. An increase in cross border transactions and offshore investment has necessitated the need to introduce CFC legislation into the revenue codes of many countries, South Africa being one of them. In most revenue codes where CFC or similar legislation has been introduced it is one of the most complex areas in a country's revenue code (Sandler, 1998:23). This mini-dissertation aims to interpret section 9D and also aims to provide guidance on its application in practice with the help of practical examples and reference to relevant international case law. The end result of this research is a proposed interpretation note on section 9D which is attached as Appendix 1. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

Resumé This thesis, dealing with rights of a child and duties of a parent, is based on the fact that it is primarily the parents who have to fulfill their duties towards children while a child has primarily the right that a parent fulfills duties towards him. This condition is justified by the fact that children are in relation to adults, in this thesis towards parents, traditionally considered as a weaker "element". Because of that, the attention is firstly paid to the rights of a child in a wider context. In the very beginning we take into consideration a historical context of the child's rights development that shows the contrast between a premodern period when a child was considered as almost powerless and without rights and a "progressive " 20th century when a lot of international documents concentrate solely on rights of a child. As a follow-up to the child's rights development, the attention is aimed on explanation of the terms "best interests of the child" and "child's welfare". The thesis also deals with participatory rights in relation to the law court and in relation towards parents. Because the role of a family is very important in a development and education of a child, the thesis also focuses on juridical protection of the family and explains the term "family" in the European system of the...

This Diploma Thesis is focused on the issue of the value of a child's wish in the framework of the divorce/break-up settlement. In the theoretical part of this thesis, the child's status, its right to participate and the means of ensuring that in the mentioned framework are presented. In this thesis, the term child's wish is also discussed in the context of defending child's own interest. In the last chapter of the theoretical part, there is illustrated the suitable way how to interview a child. The aim of the practical part is to, through half-structured interviews with the professionals taking part in this process and an analysis of those interviews, answer the main research question: How do the professionals taking part in the divorce/break-up settlement perceive and deal with the child's wish in this process? The research part of this thesis is also focused on the possible space for change in the contemporary attitude towards children as participants of trials.