Summaries in Afrikaans and English / Text in Afrikaans / In the recent decision in Kellerman v South African Transport Services 1993 4 SA 872 (C) a claim for the loss of the use of a thing not utilised in the production of income was apparently allowed for the first time in South African law. A number of strict requirements were however set for such a claim. For a considerable time a claim has been recognised in English and German law even where a substitute was not hired and where the article was used for pleasure purposes. It is submitted that this should also be the position in South African law because the loss of the use of a thing per se has an independent value. It is further submitted that the interest on capital value method (as per English law) can be used as starting-point in the determination of quantum. A degree of flexibility is necessary to ensure fairness and equity. / In die onlangse beslissing in Kellerman v South African Transport Services 1993 4 SA 872 (K) is daar klaarblyklik die eerste maal in die Suid-Afrikaanse reg 'n eis om skadevergoeding weens gebruiksverlies van 'n saak wat nie in die produksie van inkomste gebruik is nie erken. Die hof stel egter 'n aantal streng vereistes vir so 'n eis. 'n Eis word al 'n geruime tyd in die Engelse en Duitse reg erken selfs waar 'n substituut nie gehuur is nie en waar sake bloot vir plesierdoeleindes gebruik is. Daar word submitteer dat dit ook die posisie in die Suid-Afrikaanse reg behoort te wees aangesien gebruiksverlies opsigself 'n selfstandige waarde het. Dit word verder aangevoer dat die rente-op-kapitaalwaarde-metode (soos in die Engelse reg) gebruik kan word as 'n uitgangspunt by kwantumbepaling. Ter wille van redelikheid en billikheid behoort die maatstaf 'n mate van buigsaamheid te he. / Private Law / LL. M.

The main objective of this thesis is to compare the standard of living in the Czech Republic and France in regards to state-provided assistance to achieve this level of living standard. The work is focused mainly on familial social policy of both countries, and therefore the examined group of citizens is mainly families with dependent children. The work is divided into two parts. The first part is establishing the legislative framework for state social benefits and definitions of important terms. The second part describes in detail the various Czech and French benefits, as well as examples of the economic situation of selected families and their entitlement to state benefits. The conclusion is devoted to the comparison of these findings.

This study involves a survey of the writers’ opinions on the internet forum Flashback about the national norms coverage. The study also contains the internet forum writers proposed action strategies for supply when living on the national norm. Thereby this study is aiming to visualize the living situation when living on the national standards. Previous research shows how the national norm does not seem to live up to a reasonable standard of living as well as the national norm has not evolved with changes in society.  Further the previous research shows how difficult it can be to live on a narrow economy which connects to one of the study’s questions about coping strategies. There are shortcomings in previous research on the study’s topic since previous research focuses little on people’s opinions. Accordingly the authors’ whishes to highlight the writers’ opinions on the internet forum Flashback through a quantitative study content analysis. This study has chosen to analyze the data and the results using Bourdieu´s theories about the social room, field, habitus and the forms of capital. These theories are intended to be useful in interpreting the study’s results. The result shows that the writers believe that the national norm is to narrow and does not fulfill all the needs entries. Despite this result the writers believe it is possible to achieve a reasonable standard of living when living on welfare benefits. These results can be contradictory and therefore interesting which is why the authors question how these views emerged. The contradictory results create an additional finding which is that the writers on the internet forum may not have understood how it is meant to live on the national norm.

Studiens syfte var att bidra till kunskap om hur biståndshandläggare inom Stockholms stads äldreomsorg tolkar begreppet skälig levnadsnivå och upplever sitt handlingsutrymme vid bedömning av behov av inköp. Åtta biståndshandläggare intervjuades från två olika stadsdelsförvaltningar och svaren analyserades genom tematisk innehållsanalys. Informanterna upplevde att begreppet skälig levnadsnivå kan vara diffust och att det kan uppkomma gråzoner vid bedömning av behovsområdet inköp. Tillfrågade biståndshandläggare framhöll att de kommunala riktlinjerna fyller en viktig roll och att de får vägledning under handläggningsprocessen samtidigt som de kände sig bundna och upplevde att deras handlingsutrymme är minimalt. / The purpose of this study was to contribute to knowledge about how care-managers within the City of Stockholm’s eldercare interpret the concept of reasonable standard of living and experience their discretion when assessing the need for every-day purchases. Eight caremanagers were interviewed from two different city district administrations and the responses were analyzed through thematic content analysis. The informants felt that the concept of reasonable standard of living can be vague and that gray zones may arise when assessing the various needs for every-day purchases. The participants stated that the municipal guidelines play a critical role in giving them guidance during the assessment process, but they also felt limited by the guidelines and they experienced that their discretion is minimal.

I Sverige använder socialtjänsten lagar för att tillgodose olika levnadsstandarder till olika grupper av människor. Aktuell studie har syftat till att undersöka hur biståndshandläggare resonerar kring begreppet skälig levnadsnivå och hur det används i praktiken inom äldreomsorgen. En kvalitativ studie har utförts där åtta semistrukturerade intervjuer genomförts med biståndshandläggare från tre olika kommuner i Sverige. En vinjett med ett fiktivt ärende har även använts för att undersöka om det finns olikheter i bedömningar mellan biståndshandläggare. Utifrån den insamlade empirin så har en tematisk analys genomförts och fyra teman har presenterats i resultatdelen. Dessa teman är vad är skälig levnadsnivå?, god vs skälig levnadsnivå, handlingsutrymme och olikheter i bedömning. Resultatet visar att det finns olikheter i bedömningar och att begreppet skälig levnadsnivå är ett abstrakt begrepp som har ett stort tolkningsutrymme. Parallellt visar studiens resultat att majoriteten av biståndshandläggare upplever sitt handlingsutrymme en lagom nivå. En diskussion förs mellan vikten av att ha handlingsutrymme och ett rättssäkert samhälle där alla behandlas lika av myndigheter. Slutsatsen visar att det är en svår balansgång och att det krävs mer forskning inom ämnet. Resultatet har analyserats med hjälp av tidigare forskning och Lipskys teori om gräsrotsbyråkrater samt Maslows behovspyramid. / In Sweden the social services use different laws to meet different living standards for different groups of people. The current study has aimed to investigate how social workers in elderly care reason about the concept of a reasonable standard of living and how it is used in practice. A qualitative study was conducted in which eight semi-structured interviews were conducted with social workers in the elderly care unit from three different municipalities in Sweden. A vignette has also been used to investigate whether there are differences in assessments between social workers. Based on the collected empirical data, a thematic analysis has been carried out and four themes have been presented in the results section. These themes are what is a reasonable standard of living?, good vs reasonable standard of living, room for maneuver and differences in assessment. The results show that there are differences in assessments and that the concept of a reasonable standard of living is an abstract concept that has a large scope for interpretation. In parallel, the results of the study show that the majority of development assistance officers feel that their room for maneuver is at a reasonable level. A discussion is held between the importance of having room for maneuver and a law-abiding society where everyone is treated equally by the authorities. The conclusion shows that it is a difficult balancing act and that more research is required in the subject. The results have been analyzed with the help of previous research and Lipsky's theory of grassroot bureaucrats and Maslow's pyramid of needs.

"The research paper is premised on the fact that NEPAD has the potential to reduce poverty and improve the observance of human rights in Africa. Both of these outcomes are relevant because they address the right to an adequate standard of living. It is, however, doubtful whether the economic path chosen by NEPAD to addres the key issue of poverty is actually going to have a positive impact on realisation of this rigts. This is particularly important given the fact that NEPAD's economic plan is premised on free market economics, private sector led growth and Foreign Direct Investment (FDI), which it hopes, will improve the quality of life of the poor. There are problems with this approach because previous economic programmes that were imlemented in Africa with similar economic programmes failed because they never put people at the core of their develoment plans. The success of NEPAD's programme will depend on whether people are put at the core of its programmes, otherwise its contribution to improving living conditions in Africa will be minimal. Secondly, the institutional framework for human rights in NEPAD is not strong enough to address human rights. As a result, human rights issues are not likely to attract the seriousness that they deserve. This paper therefor intends to suggest ways of strengthening the human rights mechanism in NEPAD. ... The study is divided into five chapters. Besides this chapter, the seocnd chapter will trace the historical development of NEPAD. It will also examine what NEPAD is all about, its institutions and proposed programmes. The third chapter will discuss the concept of the right to an adequate standard of living as enunciated in the Internaitonal Covenant on Economic, Social and Cultural Rights (ICESCR) and the African Charter on Human and Peoples' Rights (ACHPR). The chapter will seek to define the scope of the right to an adequate standard of living and discuss the obligations of the state towards the realisation of this right. The fourth chapter deals with how NEPAD addresses the right to an adequate standard of living as elucidated on in the previous chapter. The fifth chapter will address the issue of how NEPAD can be made more responsive to addressing the right to an adequate standard of living. The conclusion will be contained in this chapter." -- Chapter 1. / Prepared under the supervision of Mr. Martin Nsibirwa, Centre for Human Rights, Faculty of Law, University of Pretoria, South Africa / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2002. / http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html / Centre for Human Rights / LLM

Presented dissertation analysis to what extent is motivation to occupation affected by minimum wage and by State system of social help. It focuses on very controversial topic of today's society and that is if current rate of minimum wage is sufficient for people to pay off or if it is discouraging them to search for a new job so people then prefer to draw the social benefits rather than working. The dissertation illustrates definition of minimum wage and its development in the Czech Republic, furthermore it deals with the function of minimum wage and especially with its influence on motivation to work and its consequences on an employment. It also contains how and in what amount the minimum wage set down in European Union is. In the contrast the dissertation handles the theory of welfare state and social system in the Czech Republic, it contains scope of social benefits which are in the Czech Republic provided during unemployment or to people with low income. In the next section the dissertation is focused on the analysis of existing issues originating from minimum wage and social benefits. It also introduces us research that have been done in this area. Finally, the dissertation includes its own research investigation whose goal was to prove whether people are motivated or not to accept job with...

Master's thesis is devoted to improving the taxation of personal income in China and Russia. Final qualifying work consists of an introduction, three chapters, conclusion and list of references. The first chapter discusses the theoretical aspects of the taxation of personal income in China and Russia. The second chapter analyzes the existing models of taxation of personal income in China and Russia. The third chapter identifies the main problems of taxation of personal income in the Russian Federation and the People's Republic of China, and suggests ways to improve the taxation of personal income. / Магистерская диссертация посвящена совершенствованию налогообложения доходов физических лиц в Китае и в России. Выпускная квалификационная работа состоит из введения, трех глав, заключения и списка использованных источников. В первой главе рассмотрены теоретические аспекты налогообложения доходов физических лиц в Китае и в России. Во второй главе проведён анализ действующих моделей налогообложения доходов физических лиц в Китае и в России. В третьей главе выявлены основные проблемы налогообложения доходов физических лиц в Российской Федерации и в КНР, предложены направления совершенствования налогообложения доходов физических лиц.

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Various studies have found that South Africa’s high unemployment rate contributes to poverty, inequality, crime and ill-health. Furthermore, South African low to middle-income households are characterised by a high debt to income ratio which contributes to low or negative savings rates. This has left many households vulnerable to financials risk and shocks. This research examined how households with low-income or no income manage to cope on a daily basis. The research adopted an auto ethnography method. During the initial phase of the fieldwork the researcher observed participants over a period of more than a year in the provinces of Limpopo and Gauteng, this was followed by in-depth interviews with households selected using purposive and snowballing sampling. The results revealed that the most common coping strategies used by participants’ to deal with financial risks and shocks are borrowing from peers (family, friends and neighbours) and high-risk lenders i.e. mashonisas and accessing social support networks. Other strategies employed included pawning and selling of assets as well as employers’ loans. It was interesting to note that unlike studies in other countries, skipping meals were not a common coping strategy, and this could mainly be ascribed to the social support networks (Ubuntu) that were found in the communities studied. Future research is recommended on the impact of family financial obligations on households’ financial well-being. / Taxation / M. Phil. (Accounting Sciences)