The South African Revenue Service has in the past had difficulty in applying debt forgiveness in cases of corporate and business rescues. Taxation legislation was drafted to counter innovative section 311 schemes of arrangements where the sole purpose was to obtain maximum taxations benefits in relation to entities in financial difficulties. This approach was only concerned with the interests of the Revenue authorities. The central theme of this study focuses of the procedures now available to tax authorities and debtors alike when compromises were and are considered in South Africa in terms of income tax and company legislation. The South Africa Revenue Service’s approach the corporate rehabilitation is examined which is vital for investors, creditors and debtors alike. A comparative study with similar procedures in England is undertaken to establish how valid the procedures are in establishing a viable corporate rescue environment in South Africa in the future. / Dissertation (LLM)--University of Pretoria, 2012. / Procedural Law / unrestricted

Dagens samhälle har fått en explosiv utveckling som förverkligar mycket som för bara några år sedan var inte mer än fantasier.  Dagens utvecklingsförsprång ställer oss, byggnadskonstruktörer, inför rejäla utmaningar. Den globala folktillväxten ökar väsentligt vilket leder till tätbefolkade städer. Detta utvecklar ett stort utrymmesbehov hos många av oss. Allt detta resulterar i att efterfrågan på stora och öppna planlösningar ökar markant. En av dagens tendenser är att beställare och arkitekter har en benägenhet att tänja på gränserna på maximala spännvidder mellan bärande betongväggar, för bjälklagstjockleken 250 mm. Detta är ett tillfredsställande mått för att klara ljudklass B. Dessutom är det opraktiskt att variera bjälklagstjocklekar inom ett projekt, därför vill man ha uniformitet med samma tjocklek över projektet. För att vi ska kunna förverkliga vårt uppdrag har vi varit tvungna att genomgå en lång beräknings- och undersökningsprocess. I våra beräkningar har vi lagt fokus på två upplagsfall. Det första upplagsfallet ”fri-inspänd” och det andra fallet ”inspänd-yttre gavelvägg”. Första fallet har varit det värsta fallet i och med att vi bara har ett stöd som måste bära hela betongbjälklaget, vilket har varit en stor utmaning. Andra fallet var dock betydligt enklare på grund av de två stöden som utgjorde en stor del av ”arbetet” och lyfter upp bjälklaget, hela tyngden vilade inte på armeringen som i föregående fall. Inte bara spännvidden skall klaras utan även angiven sprickvidd på 0,3 mm. Examensarbetet består av förklarande fakta som är strikt relaterad till efterföljande beräkningar. Alla beräkningar har utförts för hand, utan programstöd. / Today's society has received a degenerate development embodying much that just a few years ago was no more than fantasies. This development sets us, structural engineers, facing real challenges. The global population growth increases significantly leading to densely populated cities. This develops a large space need for many of us. All this results in the increasing demand for large and open floor plans significantly. One of the current trends is that the clients and architects have a tendency to push the limits on maximum spans between bearing concrete walls, slabs for thickness 250 mm. This is a satisfactory measure of the concrete content to manage audio class B. Moreover, it is impractical to vary the slab thickness within a project, so he wants to have uniformity with the same thickness over the project. For us to be able to realize these long spans between bearing walls, we have been forced to undergo a long calculation and examination process. To begin with, we have studied the company's requirements and preferences, based on that, we started joists analysis. In our calculations, we have laid emphasis on two cases. The first circulation fall "free - clamped" and the second, "clamped- outer end wall." The first case has been the worst case, in that we only have one support that must bear the entire concrete slab, which has been a major challenge. Second case was considerably easier due to the two supports which made a large part of "work" and lifts the slab, the full weight rested not on the reinforcement as in the previous case. Not just the span must be met, but also given crack width of 0.3 mm. The thesis consists of explanatory facts that are strictly related to the subsequent calculations. All calculations have been performed by hand, without program support.

Indiana University-Purdue University Indianapolis (IUPUI) / This thesis project aims to address the following question: How do women who were planning a vaginal birth with limited medical intervention experience an unplanned c-section? Specifically, this research project involved: completing in-depth interviews with 15 women who planned a vaginal birth with limited medical intervention but instead experienced an unplanned c-section between six months and two years ago; discovering and describing the nature of the birth the mothers originally envisioned for their child; exploring the women’s experiences with, and feelings about, the birth itself and how it might differ from what they envisioned; developing a better understanding of how these experiences and feelings affected the women during the first two years following the birth; describing any challenges they faced and how, if at all, they managed such challenges; and identifying strategies that could be used to improve the experience of women recovering from an unplanned c-section who envisioned a vaginal birth with limited medical intervention.

The South African mining industry has become known to be an important contributor to the South African economy. Subsequently, the closure of mines due to various reasons has resulted in major economic losses for mines. This study's aim is to investigate the mine closures caused by the regulatory body, namely the Department of Mineral Resources via the enforcement of the Mine Health and Safety Act (MHSA) by the Mine Health and Safety Inspectorate. The Mine Health and Safety Inspectorate has wide discretionary powers that enables them to close a mine or part thereof, often inconsistently or unfounded which may result in economic and other losses. The closure of mines due to compliance issues, known as section 54 stoppages, has caused a fiery debate and controversy within the mining industry due to the inconsistent issuing of such compliance orders. It resulted in the closure of mines for certain periods of times. The South African courts have been approached to interpret section 54, but it appears that there are still challenges remaining. Whilst the legislation in place is based on the duty posed on the employer to provide a workplace that is safe and without risk to the employee, the manner in which the legislative provisions are enforced, specifically the closures of or part of a mine, has to be investigated, the root problem/s identified and addressed. This study compares the enforcement measures of the MHSA with that of the Occupational Health and Safety Act and the National Environmental Management Act in order to make recommendations the more effective and efficient enforcement of section 54. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2015

The focus of this discussion is whether there is still the need to enforce the restraint of trade agreements in their pre-Constitutional form. The dawn of the constitutional era has necessitated a re-examination of common law with a view to establishing whether the balance created by the latter (regarding this field) still exists. The Bill of Rights has obviously raised some doubts regarding the equilibrium desired between employer and employee interests. Section 22 of the Constitution is to the effect that everyone must be free to secure employment (as a fundamental right), whereas the common law restraint of trade agreements impose some bars to the operation of the said right. It is common course that the Constitution is more superior to common law, what remains a debateable issue is whether there are any reasonable limits that must be considered to justify the disregard of the Constitution. Serious arguments around the direct and indirect application of the Bill of Rights still persist and failure to resolve them would have the effect of excluding or weakening the application of the Bill to disputes arising in this field. In common law the enforcement of restraint agreements is sine qua non for the greater good of protecting the sanctity of contracts. Contractual obligations must be fulfilled unless it would be unreasonable to enforce same. The question of the onus to prove unreasonableness, which lies with the employee, turns to place an onerous burden on the employee. This coupled with the employee’s weaker bargaining power raises doubts as to whether the employee is in a better position to conclude a restraint of trade agreement. Common law does not consider or accommodate this concern in that its main object is the fulfilment of the agreement. It is believed that the Constitution has ushered in a new approach which focuses mainly on the fairness of the agreement itself. The enforcement of the agreement must pass the constitutional muster built in section 22 in order to ensure that there is equilibrium between the employer (the restrainor) and employee (the restrainee) interests. In the end this discussion explores whether it is justifiable to subject the Right to work (as provided by the Constitution) to the common law restraint which is opposed to the constitutional right. The circumstances under which the exclusion of section 22 is condonable are interrogated within the framework of conflicting case law. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2014

The South African mining industry has become known to be an important contributor to the South African economy. Subsequently, the closure of mines due to various reasons has resulted in major economic losses for mines. This study's aim is to investigate the mine closures caused by the regulatory body, namely the Department of Mineral Resources via the enforcement of the Mine Health and Safety Act (MHSA) by the Mine Health and Safety Inspectorate. The Mine Health and Safety Inspectorate has wide discretionary powers that enables them to close a mine or part thereof, often inconsistently or unfounded which may result in economic and other losses. The closure of mines due to compliance issues, known as section 54 stoppages, has caused a fiery debate and controversy within the mining industry due to the inconsistent issuing of such compliance orders. It resulted in the closure of mines for certain periods of times. The South African courts have been approached to interpret section 54, but it appears that there are still challenges remaining. Whilst the legislation in place is based on the duty posed on the employer to provide a workplace that is safe and without risk to the employee, the manner in which the legislative provisions are enforced, specifically the closures of or part of a mine, has to be investigated, the root problem/s identified and addressed. This study compares the enforcement measures of the MHSA with that of the Occupational Health and Safety Act and the National Environmental Management Act in order to make recommendations the more effective and efficient enforcement of section 54. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2015

The focus of this discussion is whether there is still the need to enforce the restraint of trade agreements in their pre-Constitutional form. The dawn of the constitutional era has necessitated a re-examination of common law with a view to establishing whether the balance created by the latter (regarding this field) still exists. The Bill of Rights has obviously raised some doubts regarding the equilibrium desired between employer and employee interests. Section 22 of the Constitution is to the effect that everyone must be free to secure employment (as a fundamental right), whereas the common law restraint of trade agreements impose some bars to the operation of the said right. It is common course that the Constitution is more superior to common law, what remains a debateable issue is whether there are any reasonable limits that must be considered to justify the disregard of the Constitution. Serious arguments around the direct and indirect application of the Bill of Rights still persist and failure to resolve them would have the effect of excluding or weakening the application of the Bill to disputes arising in this field. In common law the enforcement of restraint agreements is sine qua non for the greater good of protecting the sanctity of contracts. Contractual obligations must be fulfilled unless it would be unreasonable to enforce same. The question of the onus to prove unreasonableness, which lies with the employee, turns to place an onerous burden on the employee. This coupled with the employee’s weaker bargaining power raises doubts as to whether the employee is in a better position to conclude a restraint of trade agreement. Common law does not consider or accommodate this concern in that its main object is the fulfilment of the agreement. It is believed that the Constitution has ushered in a new approach which focuses mainly on the fairness of the agreement itself. The enforcement of the agreement must pass the constitutional muster built in section 22 in order to ensure that there is equilibrium between the employer (the restrainor) and employee (the restrainee) interests. In the end this discussion explores whether it is justifiable to subject the Right to work (as provided by the Constitution) to the common law restraint which is opposed to the constitutional right. The circumstances under which the exclusion of section 22 is condonable are interrogated within the framework of conflicting case law. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2014

The additional tax ("penalties") imposable in terms of section 76(1) of the Income Tax Act (No 58 of 1962) when a taxpayer is in default, can be very harsh (up to 200% of the tax properly chargeable). The Commissioner may, in terms of section 76(2)(a), remit any penalty imposed, as he sees fit. However, when there was intent on the part of the taxpayer to evade the payment of tax, the Commissioner may not remit any portion of the 200% penalty imposable, unless he is of the opinion that "extenuating circumstances" exist. This dissertation examines the meaning of "extenuating circumstances", as interpreted by the judiciary, and lists the factors and defences that a taxpayer may plead to justify a remission of penalties, both in the case of an intention by the taxpayer to evade tax and in cases where the taxpayer is merely in default of section 76(1). / Accounting / MCOM (Accounting)

Electromagnetic processes induced by electron scattering off few-nucleon systems are theoretically investigated in the non-relativistic formalism. Non-relativistic one-body nuclear current operators are used with a parametrization of nucleon electromagnetic form factors based on recent experimental nucleon scattering data. Electromagnetic form factors of three-nucleon and four-nucleon systems are calculated from elastic electron-nucleus scattering information. Nuclear response functions used in the determination of differential cross sections for inclusive and exclusive quasi-elastic electron-nucleon scattering from the 4He nucleus are also calculated. Final-state interactions in the quasi-elastic nucleon knockout process are explicitly taken into account using the Glauber approximation. The sensitivity of the response functions to the final-state interactions is investigated. The Antisymmetrized Molecular Dynamics approach with angular momentum and parity projection is employed to construct ground state wave functions for the nuclei. A reduced form of the realistic Argonne V18 nucleon-nucleon potential is used to describe nuclear Hamiltonian. A convenient numerical technique of approximating expectation values of nuclear Hamiltonian operators is employed. The constructed wave functions are used to calculate ground-state energies, root-mean-square radii and magnetic dipole moments of selected light nuclei. The theoretical predictions of the nuclear properties for the selected nuclei give a satisfactory description of experimental values. The Glauber approximation is combined with the Antisymmetrized Molecular Dynamics to generate wave functions for scattering states in quasi-elastic scattering processes. The wave functions are then used to study proton knockout reactions in the 4He nucleus. The theoretical predictions of the model reproduce experimental observation quite well. / Physics / Ph D. (Physics)

The study explored cultural perspectives of the Zimbabwean Ndebele on alternative modes of childbirth. A qualitative generic, exploratory and descriptive design guided the study. The problem is that alternative modes of birthing are not acceptable to the Zimbabwean Ndebele. Women who give birth through alternative modes of birthing, which include caesarean section (CS) instrumental deliveries (ID) and any other unnatural modes are stigmatised. Data were collected from purposively selected samples of women who had given birth through alternative modes of birthing, spouses, mothers-in-law, community elders, sangomas (traditional healers) and traditional birth attendants (TBAs) using individual unstructured in-depth interviews, structured interviews and focus group interviews (FGIs). Data were analysed through use of qualitative content analysis which involved verbatim transcripts. Interpretations of narrations of data and script reviewing were done while simultaneously listening to audio-tapes which were transcribed in the IsiNdebele the language that was used to collect data. Data were then translated into English to accommodate all readers. Accounts of all the informants that were interviewed point to effects of supernatural ancestral powers, infidelity and use of traditional and herbal medicines as cause for “tiedness” (labour complications), a concept that showed a strong thread throughout the study. Study findings illuminated that traditional practices are culture-bound and the desire is to perpetuate the valued culture. Recommendations made from the study are; cultural orientation of local and foreign health workers, cultural consultation and collaboration with sangomas (traditional healers) and particular recognition of the significance of the study as a cultural heritage of the Zimbabwean Ndebele society. Further research on how women and their spouses cope with the grieving process after experiencing the crisis and grief following CS is recommended. With all the recommended areas addressed, Zimbabwean Ndebele would find alternative modes of birthing acceptable. / Health Studies / D. Lit. et Phil. (Health Studies)