The structure of the tax system is important in developing a workable environment capable of diminishing both the extent and the opportunities for tax avoidance and evasion. Generally, taxpayers dislike paying taxes, which results in them colluding against the government and this impacts negatively on the economy. Efforts by the legislature to curb tax avoidance with the introduction of various forms of antiavoidance techniques have, however, contributed to the complexity of tax legislation. The complexity of tax legislation, as well as higher marginal tax rates, leads to higher incidences of tax avoidance, and at times, tax evasion. Uncertainty, complexity and confusion also provide the breeding ground for tax avoidance and evasion. The South African GAAR is a concoction of GAARs from different parts of the world. This is in a bid to ensure that anti-avoidance techniques in South Africa are in line with international trends on anti-avoidance legislation. But has this purpose really been achieved? A comparative study of the South African anti-avoidance legislation with that of other countries is therefore necessary to determine how it stands on a global scale as a deterrent to tax avoidance. For the purposes of this paper, only the Canadian, Australian and United Kingdom GAARs will be discussed. Unfortunately, it seems no jurisdiction has found a perfect solution, and the use of GAARs in varying forms has had mixed success. Copyright / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted

In the post apartheid state, education is viewed as an important tool for rapid socio-economic development. The economic, ecological, technological and political conditions that characterized the South African crisis were assumed to be a result of inadequate education partly due to Bantu education. Accordingly the new democratic government with the view of revamping the education system in compliance with the provisions as stipulated in the Constitution and other subordinate laws endeavoured to decentralize power and authority to School Governing Bodies (governance) and administrative management of schools to principals. It must be appreciated therefore that some among those who were appointed to positions of school principals lacked the craft-literacy and craft-competency skills to devise effective and efficient administrative management processes needed to produce functional schools in a constitutional democracy. The research therefore seeks to determine the levels of craft-competency and craft-literacy of public school principals in administering case law in schools as required by the Constitution of South Africa, 1996, the Employment of Educators Act, 76 of 1998 and The Promotion of Administrative Justice Act (PAJA), 3 of 2000 to mention but a few legislative instruments. In principals’ exercise of power and authority during the process of administering their schools, the administrative actions must be lawful, reasonable and procedurally fair in line with the relevant empowering provisions in their disposal. The qualitative case study used was meant to interpretively test the impact of the admissions policy as amended by The Education Laws Amendment Act, 50 of 2002 in public schools. It appears that only craft-competent and craft-literate principals are better positioned to adopt correct administrative actions that ensure that the rights of learners are not infringed upon and that their interests are taken care of at all times. It also seems that , generally speaking, principals lack craft-competency and craft-literacy skills and that they receive inadequate support. / Dissertation (MEd)--University of Pretoria, 2008. / Education Management and Policy Studies / unrestricted

Technical provisions represent the liabilities of the insurance company to its clients. In contrast to other liabilities the exact volume of technical provisions is not predetermined. This thesis is focused on technical provisions in non-life insurance, mainly on claims provisions, that are the most significant type of provisions in non-life classes of business. The aim is to analyse methods leading to the estimate of the value of ultimate claims arising from insurance events, that happened during the given time period. Claims provision is the part of ultimate claims, that has not already been paid. The speciality of some insurance classes as well as several factors, that may influence the correct estimate of claims provisions, are also analysed. The goal of this thesis is to present various possible ways, how to deal with these factors in order to prevent distortions of the estimate of ultimate claims. Finally the evaluation of the exactness of estimates and consequences, that the incorrect estimate may cause, are presented.

The diploma thesis deals with problems of provisions. Its substantial part is devoted to obvious provisions. First of all, there is metioned a general determination of provisions and some of Generally accepted accounting principles, which have the largest influence on formation of provisions. The thesis describes provisions according to International Financial Reporting Standards and according to the Czech legislation. Consequently, the thesis compares czech approach to provisions with IFRS's approach. With regard to upcoming amendments of provision in IFRS the part of thesis reports essential proposed changes. The end of the thesis is devoted to buried reserves. There is mentioned life cycle, meaning and examples of buried reserves.

The purpose of this thesis is an analysis of the evolution of the retirement and pension system in the Czech Republic since 1993 up to the present time, with focus on law reform provisions and associated financing methods, applied legislative and institutional framework and encumbrance of public budgets. Many European countries have already performed reformation of their pension systems, the reason mostly being demographic changes and unsustainability of pension financing solely from public budgets. This topic is becoming relevant also in the Czech Republic in view of the II. pillar pension savings introduced in the beginning of the previous year. Nevertheless, this will apparently not be the last step in the context of pension reforms given the unexpectedly low number of participants in the pillar. Overburdening of the public budgets and insufficient provisioning of elder population thus still remain some of the capital problems of the Czech Republic. In the theoretical part we first characterize the theory of public budgets and sketch the significance of the cash flow itself. Next we will define the meaning of retirement and pension systems, their classification according to the type of financing and operation and their respective advantages and disadvantages. We will also determine the main factors influencing the form of these systems. In the practical part we carry out the analysis of the retirement and pension system in the Czech Republic, structured into several time intervals delimited by the effected reform provisions since 1993 until the present. We investigate each of these stages separately, focusing mainly on financing methods and the impact on the public budgets; and further from the point of view of the legislative and institutional frameworks. Finally we will assess the effectiveness of the reform provisions and their impact on the provisioning of elders and the public budgets.

The topic of this thesis is the principle of prudence. The chapters are devoted to the tools (impairment, provisions, depreciation, deferred tax). The thesis is focused on Czech legislation, but it also contains the basic view of International Financial Reporting Standards.

The thesis is focuses on the principle of prudence. Describes in detail the tax and accounting point of view of its instruments. The first chapter is devoted to generally accepted accounting principles and their description. Other chapters have directly target specific tools. At the end of each chapter, which is devoted to the tools of the precautionary principle, are indicative examples.

This thesis discusses comprehensively statutes of a joint stock company. The thesis analyses the mandatory and optional elements of the statutes under the Commercial Code. The aim is not to list all elements that the statutes may include, but to direct potential founder of a company to the necessary provisions of the statutes according to the purpose of the stock company. One part of the thesis deals with the adoption, modification and nullity of the statutes. There are outlined changes in regard to the new Act on Commercial Corporations which comes in force on January 1, 2014 and has an influence on the content of the status. Lastly the thesis drafts the statutes in case of the establishment of a joint stock company. The procedure respects the provisions of the Act on Commercial Corporations too.

This thesis is focused on analysis of the legislative regulations for special road transportation between Czech Republic and the Balkan Peninsula. In this work, special transportation stands for heavy and bulky costs that exceed the maximum limits. To carry out such transportations, following the legal standarts of each state where the intended destination is (Slovakia, Hungary, Romania, Bulgaria, Slovenia, Croatia, Bosnia and Herzegovina, Montenegro, Serbia, Kosovo and Macedonia), is needed. The work is divided into chapters that deal with these issues and provide an overview of the legal standards which must be fulfilled in these particular states. The result of this thesis is to provide the necessary information to Czech transporter to perform these special transportations.

Is the inclusion of social provisions in peace agreements influenced by the participation of women, and if so, why? It is suggested that if women participate in the negotiation, the agreement is likely to broaden with social provisions. But our understanding regarding why social provisions are shaped by the participation of women is still limited as previous research rarely looked at this phenomenon. By drawing on theories suggesting women’s participation will broaden the scope of the negotiation, and theories proposing women through the agency for being at the negotiation table would push for social provisions, this study hypothesizes that if women participate, the agreements are likely to broaden with more social provisions. A content analysis of the agreements reached on Liberia 2003, Sierra Leone 1999, Côte d’Ivoire 2003 and Niger 1995, and a supplementary in-depth comparative case study presents evidence suggesting women does influence peace agreements to become more holistic with more social provisions. At the same time, this study also highlights the essence of taking other factors that shape the scope of the agreements and the presence or absence of social provisions such as the context and duration of the conflicts and the belligerent actor’ will into consideration.