Le développement du commerce électronique a révolutionné tous les aspects de l’activité marchande, et notamment les éléments du marketing-mix. En particulier, de nouvelles formes de prix ont émergé, et les académiciens aussi bien que les praticiens doivent désormais faire face à de nouveaux défis. Des prix ayant plusieurs composantes, communément appelés prix complexes, sont désormais légion. La plupart des travaux marketing qui se sont intéressés à cette forme de prix ont insisté sur les biais cognitifs affectant leur estimation, en appelant les vendeurs à en faire un moyen pour réduire le sacrifice monétaire perçu, ce qui permet de multiplier les ventes. Cependant, rares sont les chercheurs qui ont averti aux risques liés à de telles pratiques. S’inscrivant dans un objectif de pallier à cette limite, cette recherche a pour vocation de déterminer l’incidence de l’usage des prix complexes sur leur perception moyennant l’approche de trois aspects : (1) la détermination de certaines formes de présentation visuelle pouvant entacher le jugement de leur annonce (2) les répercussions de telles formes de présentation sur la justice perçue du prix, et en l’occurrence, sur des variables-clés de l’activité marchande telles que la valeur de l’offre et l’intention d’achat (3) et la prise en compte de différentes sources de variance à caractère situationnel. Les résultats d’une expérimentation conduite auprès de 504 répondants confirment l’intervention de la présentation visuelle d’un prix complexe dans la dégradation de sa justice perçue, en montrant le rôle déterminant du processus : La justice procédurale d’un prix complexe apparaît alors comme un pilier incontournable du jugement d’une offre. / One of e-commerce development implications is the metamorphosis of all marketing-mixaspects. Especially, new price forms have emerged, leading both academicians and managers to deal with new challenges. Prices with more than one component, known as complex prices, become the main form used within this channel. The dominant stream of marketing research interested within this area has focused on cognitive biases that affect complex price judgments. Most researchers have recommended managers to use this form of price in a manner that reduce perceived price, and therefore enhance sales. Regarding the lack of research considering negative effects of such tactics, the principal aim of this work is to put the spotlight on complex price incidence on its perception within three aspects: (1) the determination of visual presentation forms that may damage this perception (2) the effects of such presentation forms on complex price perceived fairness, and consequently, on determinant variables such as offer value and purchase intentions (3) and the control of moderating variables associated with situational differences. The results of an experiment conducted on 504 respondents show the presence of a degradation of complex price perceivedfairness caused by its visual presentation form, with a determinant contribution of the process: procedural fairness is henceforth an essential pillar of an offer judgment.

Text in Afrikaans / Werknemers is benewens sekere hoogs uitsonderlike gevalle altyd voor ontslag op substantiewe - en prosessuele billikheid geregtig, hetsy in 'n individuele ofkollektiewe verband. Prosessuele billikheid in besonder het 'n inherente waarde, o.a. omdat die uiteinde van 'n proses nie voorspel kan word nie. Die werkgewer word ook daardeur in staat gestel om die feite te bekom, en arbeidsvrede word daardeur gehandhaaf. Van verdere belang vir prosessuele billikheid is die nakoming van eie of ooreengekome prosedures, die beskikbaarstelling van genoegsame inligting, voorafkennisgewing en bona fide optrede deur die werkgewer. Die primere remedie in die geval van 'n onbillike ontslag is herindiensstelling, alhoewel herindiensstelling nie in die geval van 'n prosessuele onbillike ontslag beveel behoort te word nie. Die riglyne soos in die verlede deur die howe en arbiters ontwikkel is grootliks in die Konsepwet op Arbeids= verhoudinge, soos bevestig in die Wet op Arbeidsverhoudinge, 1995, gekodifiseer. / Prior to dismissal employees are always entitled to substantive - and procedural fairness, be it in an individual or a collective context, subject to highly exceptional circumstances. Procedural fairness in particular has an inherent value, inter alia because the outcome of a process cannot be predicted. The employer also thereby establishes the facts and by conducting a process, labour peace is promoted. Also of importance for procedural fairness is adherance to own or agreed procedures, providing the employee with sufficient information, prior notification and bona fide conduct by the employer. The primary remedy in the case of an unfair dismissal is reinstatement, though reinstatement should not follow in the case of a dismissal which is (only) procedurally unfair. The guidelines as developed by the courts and arbitrators have largely been codified in the Draft Labour Relations Bill, as subsequently confirmed in the Labour Relations Act, 1995. / Mercentile Law / LL. M.

Este trabalho visa a realizar uma análise sistemática das diversas normas do Código de Processo Civil que tratam do abuso de situações jurídicas processuais. O tratamento desse tema é dividido em quatro partes. Em primeiro lugar, analisa-se a teoria geral do abuso do processo, que abrange a evolução histórica do abuso processual, a adoção da teoria do abuso do direito oriunda do Direito privado, os fundamentos da prevenção e da repressão dos comportamentos abusivos, os elementos essenciais que caracterizam o abuso do processo (objeto, sujeitos e requisitos do ato processual abusivo) e a discussão acerca da ilicitude do ato processual abusivo. Em seguida, considerando os elementos caracterizadores do abuso do processo, são identificadas e estudadas as hipóteses de abuso de situações jurídicas processuais previstas no Código de Processo Civil brasileiro. A terceira seção deste trabalho é dedicada às consequências jurídicas do abuso do processo e a algumas questões referentes à aplicação de sanções. Finalmente, na quarta parte, procede-se ao exame dos mecanismos destinados a prevenir o abuso de situações jurídicas processuais. / This work aims to do a systematic analysis of the different norms of the Brazilian Civil Procedure Code that deals with the abuse of procedural rights. The treatment of this subject is divided into four sections. In the first place, it analyses the general theory of abuse of process, which includes the historical evolution of abuse of process, the adoption of the theory of abuse of rights from civil law, the foundations of prevention and repression of abusive behaviors, the essential elements that characterize the abuse of process (its object, its subjects and the requisites of the abusive procedural act) and the discussion about the unlawfulness of the abusive procedural act. Subsequently, considering the distinguishing elements of abuse of process, it identifies and studies the fattispecies of abuse of procedural rights contained in the Brazilian Civil Procedure Code. The third section of this work is dedicated to the legal consequences of abuse of process and to some questions related to the application of sanctions. Finally, in the fourth section, it examines the legal devices aimed at preventing abuse of procedural rights.

Este trabalho visa a realizar uma análise sistemática das diversas normas do Código de Processo Civil que tratam do abuso de situações jurídicas processuais. O tratamento desse tema é dividido em quatro partes. Em primeiro lugar, analisa-se a teoria geral do abuso do processo, que abrange a evolução histórica do abuso processual, a adoção da teoria do abuso do direito oriunda do Direito privado, os fundamentos da prevenção e da repressão dos comportamentos abusivos, os elementos essenciais que caracterizam o abuso do processo (objeto, sujeitos e requisitos do ato processual abusivo) e a discussão acerca da ilicitude do ato processual abusivo. Em seguida, considerando os elementos caracterizadores do abuso do processo, são identificadas e estudadas as hipóteses de abuso de situações jurídicas processuais previstas no Código de Processo Civil brasileiro. A terceira seção deste trabalho é dedicada às consequências jurídicas do abuso do processo e a algumas questões referentes à aplicação de sanções. Finalmente, na quarta parte, procede-se ao exame dos mecanismos destinados a prevenir o abuso de situações jurídicas processuais. / This work aims to do a systematic analysis of the different norms of the Brazilian Civil Procedure Code that deals with the abuse of procedural rights. The treatment of this subject is divided into four sections. In the first place, it analyses the general theory of abuse of process, which includes the historical evolution of abuse of process, the adoption of the theory of abuse of rights from civil law, the foundations of prevention and repression of abusive behaviors, the essential elements that characterize the abuse of process (its object, its subjects and the requisites of the abusive procedural act) and the discussion about the unlawfulness of the abusive procedural act. Subsequently, considering the distinguishing elements of abuse of process, it identifies and studies the fattispecies of abuse of procedural rights contained in the Brazilian Civil Procedure Code. The third section of this work is dedicated to the legal consequences of abuse of process and to some questions related to the application of sanctions. Finally, in the fourth section, it examines the legal devices aimed at preventing abuse of procedural rights.

Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. The paper incorporates both exploratory and descriptive research methodologies as its primary research approaches. These approaches were deemed most suited by the authors to collect both primary and secondary data tailored to the research objectives. The primary data source consists of semi-structured interviews with six Swedish SMEs, selected through a judgment-based approach. An in-depth investigation of the current literature formed the foundation of the secondary data collection. Findings – The findings suggest that the SMEs studied in this paper address their perceptions of the CITS’s treatment of ODC through (I) Online Data Privacy, (II) Distributional Tax Fairness, (III) Retributive Tax Fairness, (IV) Procedural Tax Fairness, (V) Complexity, (VI) Trust, (VII) Growth Obstruction Practical implications – The practical implications of this study are valuable for policymakers, SMEs and any type of stakeholders interested in the corporate income tax system's treatment of online data collection. This research can help improve the CITS's effectiveness and reduce the compliance burden on SMEs in Sweden. Policymakers can leverage the insights and perceptions of Swedish SMEs to modernize the CITS to the 21st century and implement ODC practices that are most suitable according to the SME’s preferences. SMEs on the other hand can leverage the insights and perceptions of this study to gain a better understanding of the CITS and its treatment on the components of value creation, including ODC practices. External stakeholders can use the study findings to gain an understanding of the field of research and implement it according to their needs, such as through the assistance of SMEs in their ODC practices concerning the CITS. Originality/value – The originality and value of this paper lie in the novel focus on Swedish SMEs' perception of the CITS's treatment of ODC. To the authors' knowledge, this study is the first to explore this topic in Sweden, contributing to the literature on the CITS, ODC practices and the treatment of ODC through the CITS. Keywords – Corporate Income Taxation, Corporate Income Taxation System, Tax Perceptions, SMEs, The Slippery Slope Framework, Complexity, Distributional Fairness, Retributive Fairness, Procedural Fairness, Growth, Tax Benefits, Privacy, Punishment, Trust Paper type – Research Paper

The dissertation examines the process of retrenchment in a public institution with reference to the execution of such a process by the Independent Electoral Commission (IEC). The aim is to establish whether or not the retrenchment was substantively and procedurally fair as required by legislation. Notwithstanding the fact that the staff may have been disadvantaged by the short retrenchment notice (the staff did not have representation prior to the announcement, and the swiftness of the process did not, under the circumstances, provide the staff with enough time to comprehensively apply their mind to the underlying issues), the dissertation finds that the retrenchments had been substantively fair given the fact that the IEC could not retain all staff because of budgetary constraints. The dissertation also finds that the process had been procedurally fair in accordance with section 189 of the Labour Relations Act, 66 of 1995. / Public Adminstration & Development Studies / M.A. (Public Administration)

The thesis analyses the concept ‘fairness’ in consumer contracts regulated by the Consumer Protection Act 68 of 2008, mainly from the perspective of a freedom and fairness orientation. It discusses the evolution of ‘fairness’ as background to a more detailed discussion of the classification of fairness into substantive and procedural fairness. The thesis examines dimensions of fairness, factors which play a role in the determination of fairness, and fairness- oriented approaches in an attempt to formulate a framework for fairness in consumer contracts. The main aspects that should be taken into account to justify a finding of fairness, or to determine whether a contract is fair, are identified. This analysis addresses, too, the extent to which the fairness provisions of the Consumer Protection Act are appropriate (with reference to the law of South Africa, Europe, and England). / Mercantile Law / LL.D.

The dissertation examines the applicability of procedural fairness to actions by members of the South African National Defence Forces (SANDF). The research focuses on and uses the South African Defence Force Union v The Minister of South African National Defence Force (SANDU 2010 judgment) to illustrate how procedural fairness should find application in the SANDF, given the sui generis nature of the defence forces. This judgment presented an opportunity to investigate whether the legislative framework that is available in the SANDF is adequate to protect the right to procedural fairness of the members of the SANDF encapsulated in section 33 of the Constitution, 1996. The dissertation examines the relevant sections of the Defence Act, Military Discipline Supplementary Measures Act, Labour Relations Act (LRA), and the Promotion of Administrative Justice Act (PAJA) read with sections 23 and 33 of the Constitution to determine whether there is a gap that exists in so far as the protection of the right to procedural fairness of members of the defence forces is concerned. It also examines the Military Discipline Code and the rules and regulations of the Defence Forces. The analysis of the SANDU 2010 judgment demonstrates that PAJA could find application in dismissal or employment related disputes within the SANDF. The scenario that is evidenced from the analysis of the defence force legislative framework is that the legislative framework that is available within the SANDF is inadequate to protect and deal with disputes which arise from allegations of infringement of the right to procedural fairness. This scenario is compounded by the fact that the LRA which is the empowering legislation that was promulgated to give effect to the right to section 23 of the Constitution and to deal with dismissal and employment related disputes, does not apply to members of the SANDF. / Public, Constitutional, and International Law / LL. M.

The dissertation examines the process of retrenchment in a public institution with reference to the execution of such a process by the Independent Electoral Commission (IEC). The aim is to establish whether or not the retrenchment was substantively and procedurally fair as required by legislation. Notwithstanding the fact that the staff may have been disadvantaged by the short retrenchment notice (the staff did not have representation prior to the announcement, and the swiftness of the process did not, under the circumstances, provide the staff with enough time to comprehensively apply their mind to the underlying issues), the dissertation finds that the retrenchments had been substantively fair given the fact that the IEC could not retain all staff because of budgetary constraints. The dissertation also finds that the process had been procedurally fair in accordance with section 189 of the Labour Relations Act, 66 of 1995. / Public Adminstration and Development Studies / M.A. (Public Administration)

The thesis analyses the concept ‘fairness’ in consumer contracts regulated by the Consumer Protection Act 68 of 2008, mainly from the perspective of a freedom and fairness orientation. It discusses the evolution of ‘fairness’ as background to a more detailed discussion of the classification of fairness into substantive and procedural fairness. The thesis examines dimensions of fairness, factors which play a role in the determination of fairness, and fairness- oriented approaches in an attempt to formulate a framework for fairness in consumer contracts. The main aspects that should be taken into account to justify a finding of fairness, or to determine whether a contract is fair, are identified. This analysis addresses, too, the extent to which the fairness provisions of the Consumer Protection Act are appropriate (with reference to the law of South Africa, Europe, and England). / Mercantile Law / LL.D.