Several stakeholders in Nigeria’s oil and gas industry have emphasized the need for petroleum sector reforms in Nigeria. Canada is reputed to have one of the best oil and gas tax regimes in the world. This thesis argues that certain tax measures in Canada’s oil and gas industry have considerable potential for addressing certain industry inefficiencies in Nigeria’s petroleum sector. In developing this argument, this thesis gives an overview of oil and gas taxation in both jurisdictions and examines the possibility of transferring laws between Nigeria and Canada by exploring legal and tax comparative law theories. The thesis also examines the major challenges in Nigeria’s oil and gas industry and identifies viable areas in Canada’s oil and gas tax system which have the potential to address these challenges. Given the peculiarities of oil and gas taxation in each jurisdiction, this thesis suggests that the selected Canadian fiscal and administrative measures may require certain modifications in order to make these measures more suitable for Nigeria’s legal and tax system.

This item contains the agenda, minutes, and attachments for the Faculty Senate meeting on this date. There may be additional materials from the meeting available at the Faculty Center.

Cette recherche avait pour objectif d’analyser les évaluations de programmes d’études en langues de spécialité de 1er cycle universitaire afin de dégager les enjeux et la pertinence de ces formations. Trois questions de recherche sont poursuivies : • Quels établissements d’enseignement supérieur canadiens offrent des programmes d’études professionnalisant intégrant des compétences langagières sur objectifs spécifiques et le savoir-faire professionnel? • Compte tenu de la nature et de la fonction des programmes et des cours de langues de spécialité au sein des établissements d’enseignement supérieur, - quels sont les enjeux principaux ? - quelles sont les recommandations les plus fréquentes dans les rapports des évaluateurs externes ? L’analyse révèle que les enjeux principaux sont l’apport des formations aux besoins d’emploi ; la correspondance aux besoins des bénéficiaires ; l’évaluation systématique et justifiée lors de la prise de décisions ; la révision, mise à jour et évaluation systématique des programmes ; la collaboration interdisciplinaire et interuniversitaire ; l’enseignement des compétences langagières de la discipline professionnelle sous-jacente ; l’enseignement de la perspective interculturelle ; l’objectif constitutif ou instrumental de l’acquisition des langues ; la professionnalisation de la discipline au lieu de la fonction « service » ; la promotion de programmes, de collaborations et d’échanges internationaux ; l’intégration des TIC ; et la certification en langue de spécialité. Les évaluateurs externes recommandent la modernisation et la réorganisation des cours, la mise sur pied des collaborations, l’amélioration des formules et de l’offre des échanges internationaux, l’élaboration des stratégies pour étudier et planifier le lancement des initiatives, la promotion des bénéfices des connaissances langagières auprès des autres disciplines et facultés, la création des stratégies de révision de programme, et la mise en place des dispositifs pour profiter de nouvelles ressources technologiques. Ainsi, dans un premier temps, les résultats permettent d’apporter à la didactique des langues un éclairage sur la valeur de la fonction formative des mécanismes d’évaluation de programme. Dans un deuxième temps, ils apportent aux praticiens un éclairage sur la qualité, la pertinence et les enjeux des formations en langue de spécialité et un éclairage sur l’importance et l’impact des pratiques évaluatives sur les décisions prises. / This study was designed to analyse undergraduate programme reviews of languages for specific purposes (LSP) in order to discover the stakes and the pertinence of this training offered at Canadian institutions of higher learning. The three research questions are: • Which Canadian institutions of higher learning offer curricula integrating competences in LSP and professional know-how? • Taking into account the nature and function of LSP programs and courses within higher education, what are the major stakes? • What are the most frequent recommendations found in the external reviewers’ program assessments, taking into account the nature and function of LSP programs and courses? The analysis revealed that the most important stakes in providing quality, pertinent training in LSP are contribution of course content to professional training; correspondence to the needs of the learners; systematic programme evaluation including proof for decision-making; systematic programme revision, updating and evaluation; interdisciplinary and interuniversity collaboration; teaching language competences related to the underlying professional discipline; teaching intercultural perspectives; constitutive or instrumental objective of language acquisition; professionalization of the discipline rather than the “service” function; promoting programmes, collaborations and international exchanges; integrating information and communication technologies; and providing learners with opportunities for formal language certification in LSP. The external evaluators recommended modernising and reorganising courses, setting up collaborations, improving international exchanges and methods for promoting them, elaborating strategies for studying and implementing initiatives, promoting the benefits of language study to other disciplines and faculties, creating strategies for programme revision, and formulating plans of action to take advantage of new technological resources. These findings therefore shed light on the value of the formative function of curriculum evaluation mechanisms for the field of language teaching and on the stakes involved for teaching practitioners in providing quality, pertinent LSP training. They also shed light on the importance and the impact of evaluation practices on decision-making.

This study investigated the factors, best practice, advantages and disadvantages that influence the use of radio frequency identification (RFID) self-help circulation services for service delivery by South African academic libraries with specific emphasis on the University of South Africa (Unisa) Library. Unisa Library Services is the only library service in South Africa that has implemented a fully-fledged RFID self-help circulation service. There must therefore be reasons why other libraries in South Africa have not implemented this type of service. Accordingly, a need was identified to investigate the aspects that should be considered before a library decides to implement such a circulation service. There was also a need to identify the factors, best practice, advantages and disadvantages that influence the use of RFID self-help circulation services. The study gives a brief overview of RFID technology and its use in libraries internationally with specific emphasis on its use for self-help circulation purposes. Through a literature study, certain factors, best practice, advantages and disadvantages that influence the use of RFID self-help circulation services were identified. The identified factors, best practice, advantages and disadvantages were subsequently used to compile questionnaires to obtain information from Unisa library users (students and staff). Only Unisa staff and students who were situated close to Unisa campuses with RFID self-help circulation services were included in the study. During the analysis of the data collected additional factors, best practice, advantages and disadvantages were identified. Recommendations were compiled regarding the factors, best practice, advantages and disadvantages that influence the use of RFID self-help circulation services. These recommendations are meant as a guide for South African libraries when making decisions on the possible implementation and use of RFID self-help circulation services. / Information Science / M.A. (Information Science)

Assessment is an integral component of outcomes-based education which requires a paradigm shift in assessment processes. Outcomes-based assessment is more intense than traditional assessment since it reports on many dimensions of performance. Performance is analysed in relation to outcomes and the learning demonstrated and record-keeping is more complex. This study explored the experiences of the Senior Management Team and Foundation Phase educators of a selected primary school regarding outcomes-based education, outcomes-based assessment and its management. A literature review of outcomes-based education, outcomes-based assessment and instructional leadership and an empirical study using a qualitative approach were conducted. Document analysis and semi-structured interviews with educators and school management were used for data-gathering. Findings indicated that the initial implementation of outcomes-based education was problematic, however, effective instructional leadership had improved educators' understanding and implementation of assessment. Thereafter recommendations were made for the improvement of practice. / Educational Studies / Thesis (M.Ed.)

Text in Afrikaans / In this dissertation the legal position with regard to children as victims of sexual crimes is examined in South Africa, England, Canada, Australia and New Zealand. Sexual crimes with children are a serious and widespread international problem. The purpose of this study is to identify deficiencies / gaps in the South African law. Children are not only the victims of the sexual crimes, but they are exposed to further trauma whilst giving evidence. Their best interests are also often not taken into proper consideration during the sentencing phase. In is in the interest of justice that children=s interests must be taken into account the whole time. In terms of international conventions and charters State parties are required to protect children against all forms of discrimination, violence, abuse and exploitation. Children may not be exposed to any sexual crimes, because these activities violate their right to bodily (and psychological) integrity, human dignity and privacy. In order to acknowledge the importance of children=s best interest, priority must be given to all cases in which children are the victims and their unique characteristics, age and development must be taken into consideration. This will ensure that they are not further victimized during the trial. Deficiencies in the Criminal Law are addressed by proposing new definitions, for instance for rape and incest. Shortcomings in the Procedural Law are identified and recommendations are made especially with regard to the alternative measures by which children can testify. Guidelines are also suggested for admissible cross-examination. New sentencing options are recommended and possible aggravating circumstances which ought to play a role during the consideration of a suitable and just sentence for sexual crimes with children are suggested. / Criminal and Procedural Law / LL.D.

Text in Afrikaans with summaries in Afrikaans and English / For many years divorce has been viewed exclusively as a legal problem that had to be addressed by the courts in our adversarial system of litigation. Divorce, however, also entails social problems which are not addressed in our legal system. It appears further that our adversarial legal system tends to heighten the conflicting interests of individual family members at divorce and to encourage animosity and irreconcilability. In an attempt to ameliorate the harsh consequences of the adversarial legal system at divorce, two no-fault grounds for divorce were introduced to enable divorcing spouses to make the decision about the termination of their marriage themselves. This greater freedom that no-fault divorce afforded parties quickly led to a demand for a new system of dispute resolution at divorce. The Hoexter Commission consequently, recommended the establishment of a family court with a social component where mediation services are offered. In both Australia and New Zealand the introduction of no-fault divorce was attended by the establishment of family courts where mediation services are offered. In mediation the parties involved, with the assistance of an impartial third, may sort out and find solutions to all their divorce-related problems. It also appears that mediation has always played a prominent role in the resolution of family disputes in the indigenous communities of South Africa. Owing to financial restrictions, South Africa is still without a family court. So far, only the Mediation in Certain Divorce Matters Act 24 of 1987 has emanated from the recommendations of the Hoexter Commission. This Act, which provides for the institution of enquiries by the office of the family advocate to determine the best interests of children at divorce, professes in its title to have introduced mediation as an alternative system of dispute resolution at divorce. From the contents of the Act it is apparent, however, that it provides for mediation only in a very limited sense. Consequently, it is necessary to amend this Act to make provision for real, comprehensive and accessible mediation services for the public in all family law disputes. This amendment could best be achieved by regulating existing private and community mediation services and integrating them into the formal legal process. / Egskeiding is baie jare lank as 'n regsprobleem beskou wat in ons adversatiewe stelsel van litigasie uitsluitlik deur die howe uitgestryk moes word. Egskeiding behels egter ook maatskaplike probleme wat nie deur ens regstelsel ondervang word nie. Ons adversatiewe regstelsel verskerp boonop die teenstrydige belange van individuele gesinslede by egskeiding en moedig verbittering en onversoenlikheid aan. Weens die probleme wat die skuldbeginsel en die adversatiewe stelsel vir gades met huweliksprobleme en vir die egskeidingsproses in die algemeen veroorsaak het, is twee skuldlose egskeidingsgronde in 1979 ingevoer wat aan gades wat wil skei, groter inspraak en seggenskap in die hele proses gegee het. Hierdie groter vryheid wat skuldlose egskeiding meegebring het, het spoedig 'n behoefte aan 'n nuwe stelsel van dispuutbeslegting by egskeiding geskep. Die Hoexterkommissie het gevolglik aanbeveel dat 'n gesinshof met 'n maatskaplike komponent ingestel word waarby onder andere bemiddelingsdienste beskikbaar meet wees. In sowel Australie as Nieu-Seeland het die invoering van skuldlose egskeiding inderdaad gepaardgegaan met die instelling van gesinshowe waar bemiddelingsdienste beskikbaar is. In die bemiddelingsproses kan mense self, maar met die bystand van 'n onpartydige derde, al hulle probleme by egskeiding uitsorteer en oplos. Dit blyk verder dat bemiddeling nog altyd 'n prominente rol by die beslegting van gesinsgeskille in inheemsregtelike gemeenskappe in Suid-Afrika gespeel het. Weens finansiele beperkings is Suid-Afrika nog steeds sonder 'n gesinshof. Al wat tot dusver uit die Hoexterkommissie se aanbevelings voortgevloei het, is die Wet op Bemiddeling in Sekere Egskeidingsaangeleenthede 24 van 1987 wat daarvoor voorsiening maak dat die kantoor van die gesinsadvokaat by egskeiding ondersoeke na die beste belange van kinders kan instel. Alhoewel die titel van die Wet voorgee om vir bemiddeling as 'n alternatiewe stelsel van dispuutbeslegting by egskeidng voorsiening te maak, blyk dit uit die inhoud van die Wet dat dit bloot vir 'n baie beperkte vorm van bemiddeling voorsiening maak. Dit is gevolglik nodig dat hierdie Wet gewysig word om by alle familieregtelike kwessies vir ware, omvattende en toeganklike bemiddelingsdienste aan die publiek voorsiening te maak. Die geskikste wyse waarop dit bewerkstellig kan word, is om bestaande private en gemeenskapsbemiddelingsdienste te reguleer en in die formele regsproses te integreer. / Private Law / LL.D.

The main objective of this thesis is to analyze the market accommodation and food services market in the tourist region of Central Bohemia ? South. Another objective of this thesis was to formulate recommendations for the development of services in selected area. . The aim was also to identify the needs and requirements and satisfaction of visitors with accommodation and boarding services in selected recreation centre Nová Živohošť. To achieve the objectives it was necessary to study secondary sources, writing review of the literature and knowledge on the subject. Then situational analysis was performed. Here is defined and characterized a recreation centre Nová Živohošť, located in the tourist region of Central Bohemia ? South. The situational analysis is also a market analysis of accommodation and boarding services in the recreation centre Nová Živohošť. Another part of the work is questionnaire survey and interviews with worker in tourist information centre in Neveklov and owner Juniorcamp Tobogán and Caravan Club in Nová Živohošť. Final proposals, recommendations and business concept should increase the attractiveness of an offer, the quality of the resort and meet the needs and wishes of customers.

Apparue au sein de la péninsule ibérique à la sortie des dictatures salazariste et franquiste en vue de faciliter la transition vers la démocratie, la figure de l’ombudsman spécialisé, désormais réceptionnée par la France à travers l’institution du Défenseur des droits, trouve sa raison d’être contemporaine à l’aune de l’insuffisance des mécanismes classiques de garantie des droits fondamentaux. Spécialement aménagé pour la défense des droits et libertés, l’human rights ombudsman se présente, en effet, comme une forme de protection non juridictionnelle s’inscrivant dans une perspective de complémentarité des traditionnelles voies, spécialement juridictionnelles, de recours et, à ce titre, favorise l’émergence d’un système institutionnel de protection complet. Contribuant en pratique à une consolidation indiscutable des droits fondamentaux, la protection proposée par l’ombudsman spécialisé, aussi indispensable soit-elle, n’en demeure pas moins relative. Outre qu’il ne permet pas de combler l’ensemble des insuffisances affectant les autres instances de garantie, l’human rights ombudsman souffre lui-même d’imperfections de nature à préjudicier à l’effectivité de sa mission de sauvegarde des droits de la personne humaine. / The figure of the Human rights ombudsman appeared into the Iberian Peninsula at the demise of Franco and Salazar dictatorships in order to facilitate the transition to democracy. In France this figure finds its contemporary justification due to the insufficiency of the classic mechanisms of guarantee of the fundamental rights. The Human rights ombudsman is specially designed for the protection of fundamental rights, and is indeed a form of non jurisdictional protection in a perspective of complementarity of the traditional ways, especially the court of appeal and, as such, favors the emergence of an institutional system of complete protection. The protection proposed by the Human rights ombudsman contributes to an indisputable consolidation of the fundamental rights however it is essential that it remains relative. Yet, it does not fill all the inadequacies affecting the other instances of guarantee as the Human rights ombudsman suffers from imperfections likely to prejudice the effectiveness of its mission of protection of the person’s human rights.

Diese Arbeit umfasst drei unabhängige Aufsätze, welche die Auswirkungen verschiedener regulatorischer Maßnahmen auf das Bankenrisiko und/oder die Finanzstabilität untersuchen. Zunächst wird der Einfluss von Eigenkapitalanforderungen auf den Zusammenhang zwischen Bankgröße und Volatilität analysiert. Unsere Panel-Datenanalyse zeigt, dass strengere Eigenkapitalanforderungen den Nexus zwischen Größe und Volatilität schwächt. Große Banken haben, ceteris paribus, einen weniger volatilen Kreditbestand, wenn sie strengerer Kapitalregulierung ausgesetzt sind. Gemäß dem Granularitätskonzept kann dies ebenfalls die makroökonomische Stabilität erhöhen. Als Nächstes untersuche ich, ob MiFID II die frühzeitige Informationsweitergabe über Änderungen von Analystenempfehlungen an einzelne Anleger, genannt Tipping, reduziert hat. Die Ergebnisse zeigen, dass die absoluten Renditen und Handelsvolumina einen Tag vor Veröffentlichung einer Hoch- oder Herabstufung vor und nach Inkrafttreten von MiFID II signifikant ansteigen. Da die Aktienkurse am Veröffentlichungstag weiter steigen bzw. fallen, profitieren ausgewählte Anleger trotz der regulatorischen Änderung weiterhin von einem Informationsvorteil. Dies hat vermutlich negative Auswirkungen auf den Finanzmarkt insgesamt. Zuletzt untersuche ich wie sich die Ausgabe von Contingent Convertible (CoCo) Anleihen, die als regulatorisches zusätzliches Kernkapital (AT1) geltend gemacht werden können, auf das Bankenrisiko auswirkt. Meine Analyse zeigt, dass AT1-CoCo-Anleihen ein bis drei Jahre nach Ausgabe zu einem signifikant höheren Bankenrisiko führen. Übereinstimmend mit theoretischen Studien deutet dies darauf hin, dass CoCo-Anleihen ihr Potenzial zur Stärkung der Eigenkapitalbasis der Banken durch die regulatorischen Anforderungen genommen wurde. / This thesis comprises three independent essays evaluating the impact of different regulatory policies on bank risk and/or financial stability. First, we examine the effects of capital regulation on the link between bank size and volatility. Our panel data analysis reveals that more stringent capital regulation weakens the size-volatility nexus. Hence, large banks show, ceteris paribus, lower loan portfolio volatility when facing more stringent capital regulation. According to the granularity concept, that can increase macroeconomic stability. Next, I evaluate if MiFID II reduced the early information disclosure on analyst recommendation changes to selected investors - so-called tipping. I find absolute returns and turnover rise significantly on the day preceding the up- or downgrade release before and after MiFID II became law. Given that stock prices move further in the revision direction on publication day, selected investors continue to profit from an informational advantage, notwithstanding the regulatory change. That is likely harmful to the financial market overall. Lastly, I examine the impact of issuing contingent convertible (CoCo) bonds that qualify as regulatory additional tier 1 (AT1) capital on bank risk. My treatment effects analysis reveals that issuing AT1 CoCo bonds results in significantly higher risk-taking one to three years after the issuance. That is in line with previous theoretical studies suggesting that regulators have stripped CoCo bonds of their potential to strengthen the banks’ capital bases.