Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Universally complications exist concerning insurance cover for the risks posed by pollution damage. Environmental insurance cover can be procured under first-party or third-party insurance. For the latter, the polluter's statutory or civil liability is required. The determination of liability for compensation, especially delictual liability, remains problematic. The right to the environment in section 24 of the Constitution creates a general duty of care. The introduction of a strict liability regime can be recommended to alleviate the burden of proving fault and contributory negligence. Where there is multiple or cumulative causation or the exact identity of the polluter is unknown, potential solutions regarding the allocation of liability include a pollution-share, joint and several, market-share or, as a last resort, a proportional allocation. Actionable damages should include property damage, pure economic loss, clean-up costs and natural resource damages, including compensation for reduced aesthetic value. Due to the uncertainty and potential magnitude of pollution-related claims, insurers have attempted to avoid or limit these risks by including specific pollution exclusion and limitation clauses in policies. Statutory regulation of policy content and prescribed wording for clauses could address problems relating to the interpretation of policy provisions. Various other issues such as the coverage of gradual pollution, the effect of the various triggers of coverage and the potential long-tail liability of insurer, the lack of information and the unpredictability of the risk cause further complications for both the insured and the insurer. Policies should preferably be issued on a `claims-made' basis linked to retroactive dates. Mandatory third-party insurance to the benefit of a third party should be required within specific high-risk industries, specifically for the benefit of the prejudiced person or an environmental remediation fund. The right of a prejudiced party to claim directly from the polluter's liability insurer should be introduced. Currently, the focus appears to be more on protection and environmental remediation than on civil compensation. There is an urgent need for the development of statutory and civil liability compensation mechanisms and for an increased regulation of insurance policies and practices to ensure effective insurance cover to provide compensation for environmental damage. / Jurisprudence / LL.D.

The opening of a bank account serves as the genesis of a bank customer relationship. It is imperative that the establishment of a bank customer relationship be regulated by law. Both the common law and statutory law regulate the admission of new clients to the realm of banking. It is a minimum requirement, in terms of both statutory and common law, that the identity of a prospective client who wishes to open a bank account must both be established and verified. This, the need to know one’s customer, is not only good law but common sense and an effective measure to prevent criminals from accessing the banking system. Parties who work together must know each other. The need to establish and verify the identity of a potential customer is commonly referred to as the Know Your Customer standards, alternatively the Customer Due Diligence framework. The Know Your Customer standards are neither unique to South Africa nor have their origins in South Africa. The Know Your Customer standards are international standards which the Financial Action Task Force and the Basel Committee on Banking Supervision have been advocating for quite some time. A confluence of the Recommendations of the Financial Action Task Force and the Basel Committee on Banking Supervision greatly influenced the birth of the Financial Intelligence Centre Act in South Africa. The Financial Intelligence Centre Act 38 of 2001 prescribes the steps that a bank has to take in order to establish and verify the identity of a potential client. It will be shown in this dissertation that the identification and verification regime established by the Financial Intelligence Centre Act 38 0f 2001 and the common law are not fool proof. This dissertation makes recommendations on how the current loopholes that exist in the law can be addressed. / Mercantile Law / LLM

O presente trabalho tem por objeto o estudo do instituto da incorporação de ações. Para tanto, será analisado, (i) no primeiro capítulo, o regime legal vigente e sua natureza jurídica, apresentando-se as diferenças em relação à operação de incorporação de sociedade, fazendo inclusive um contraste com o direito norte-americano; (ii) no segundo capítulo, a proteção dos acionistas minoritários em operações de incorporação de controlada e eventual impedimento de voto do acionista controlador, analisando-se os recentes pareceres de orientação emitidos pela CVM; (iii) no terceiro capítulo, o estudo do instituto do tag along e do fechamento de capital e necessidade de realização de oferta pública em operações de incorporação de ações que impliquem transferência de controle ou cancelamento de registro de companhia aberta, à luz das últimas operações realizadas no mercado; (iv) no quarto capítulo, a discussão dos principais precedentes nos quais a CVM decidiu impor restrições ou impedir a realização de operações de incorporação de ações por entender ter havido um tratamento não equitativo entre os acionistas minoritários e controladores, com o objetivo de demonstrar a alteração do comportamento do órgão regulador no decorrer dos anos / The present work aims the study of the stock-for-stock exchange transactions (incorporação de ações). For this purpose, it will be examined (i) in the first part, the current legal regime and legal nature, contemplating differences with the statutory merger (incorporação de sociedade), including a comparison with the US law, (ii) in the second part, the protection of minority shareholders in the context of parent-subsidiary mergers and possible exclusion from voting of the controlling shareholder, taking into account the recent opinions issued by the Brazilian Securities and Exchange Commission (CVM), (iii) in the third part, the study of the tag along rights and the regulation for delisting companies and the need to conduct a tender offer in stock-for-stock exchange transactions involving transfer of control or delisting of a publicly-held company in light of recent transactions, and (iv) in the fourth part, the discussion of the key precedents on which CVM has decided to impose restrictions or prevent the conduct of stock-for-stock transaction under the understanding that there was inequitable treatment of minority shareholders and controlling shareholders, in order to demonstrate the change of the CVMs understanding over the years.

New legal regulation of the private law contained in the New Civil Code and the Business Corporations Act has brought plenty of changes also in the status of a board of directors' member in a joint stock company. Both codes have brought new terminology, new institutes and clarification of the rules known from the legal regulation before the recodification. On one hand there is certain loosening in the decision making of statutory bodies of business corporations, on the other hand there is tightening of sanctions for cases of failure. This diploma thesis introduces major institutes of legal regulation related to the status of a board of directors' member and provides a basic comparison with the legal regulation before the recodification.

Während die Bestechung und Bestechlichkeit von, in öffentlichen Krankenhäusern angestellten Ärzten, als Folge des „Herzklappenskandals“ und der darauf beruhenden Reform des Korruptionsstrafrechts bereits seit 1997 nach den §§ 331 ff. StGB strafbar sind, unterfielen niedergelassene Vertragsärzte auch nach der Rechtsprechung des Großen Strafsenats bis zum Inkrafttreten der §§ 299a ff. StGB am 04.06.2016 nicht den Korruptionsdelikten. Thematisch damit verbunden war und ist die Frage, ob Vorteilsgewährungspraktiken in diesem Bereich vom Tatbestand der Untreue erfasst sein könnten. Ihrer Beantwortung dient der erste Teil der Arbeit. Der zweite Teil fokussiert die Relevanz der Korruptionsvorschriften für das gewählte Arbeitsthema. Die Einbettung der Gesamtthematik in den Kontext der Korruptionsdelikte führt die Ausgangsbetrachtungen zur Untreue fort und ergänzt diese durch eine Bewertung nach den neuen Gesetzesregelungen. Das gewählte Arbeitsthema zeigt, wie wesentlich die Beschäftigung mit den relevanten Normen des Rechts der Gesetzlichen Krankenversicherung für die strafrechtlichen Bewertungen in diesem Bereich ist. Dies gilt umso mehr, wenn mit sozial- und beziehungsweise oder berufsrechtlichen Verstößen strafrechtliche Konsequenzen einhergehen und die fehlerhafte Anwendung der einschlägigen Rechtsnormen anderer Rechtsbereiche zwangsläufig auch zu falschen strafrechtlichen Schlussfolgerungen führt. Dieser Kritik sieht sich auch die Rechtsprechung des Bundesgerichtshofes zur sogenannten Vertragsarztuntreue ausgesetzt. Auch hier wurden die Besonderheiten des Sozialversicherungsrechts nicht mit der notwendigen Sorgfalt eruiert und stattdessen eine - seit mehreren Jahren - nicht mehr vertretene Rechtsprechung des Bundessozialgerichts zur Grundlage der strafrechtlichen Bewertungen gemacht. Dass dies weder den Anforderungen des Bundesverfassungsgerichts entspricht, noch mit den sozial- und strafrechtlichen Vorgaben vereinbar ist, zeigen die Ausführungen der Arbeit. In der Form eines kritischen Ausblicks werden abschließend, die Grenzen zulässiger verordnungsbezogener Vergütungen durch die Krankenkassen aufgezeigt und deren strafrechtliche Relevanz eingeordnet. Letzteres erfolgt am Beispiel eines Vertrags zur Förderung sog. biosimilarer Arzneimittel durch die Zahlung einer prozentualen Einsparbeteiligung als Gegenleistung für deren bevorzugte Verordnung. Die Konstellation verdeutlicht, dass auch die monetäre Einflussnahme der Krankenkassen auf das Verordnungsverhalten der Vertragsärzte strafrechtsrelevante Wirkung haben kann, wenn sie zu unberechtigten Wettbewerbsverzerrungen führt. / As a consequence of the so-called “heart valve scandal”, and the reform of the German criminal law on corruption that followed in the wake of the scandal, it has been a criminal offence under sections 331 et seqq. of the German Criminal Code [Strafgesetzbuch – StGB] since 1997 to give bribes to medical practitioners employed in public hospitals, or for such medical practitioners to take bribes. However, until sections 299a et seqq. StGB entered into force on 4 June 2016, acts committed by medical practitioners in private practices were not deemed to be corruption offences under the Criminal Code. This was also affirmed by the case-law of the Grand Criminal Panel of the German Federal Court of Justice [Großer Senat für Strafsachen]. A topic that has been repeatedly discussed in connection with the aforementioned issue is whether the practice of granting benefits in healthcare might constitute an offence of embezzlement. The first part of this dissertation provides an answer to that question. The second part focuses on the significance that corruption provisions have for the topic discussed herein. Following the initial analysis of the issue of embezzlement mentioned, this issue is expanded by a discussion of the overall topic in the context of corruption offences, supplemented by an assessment of the topic in the light of new legislation introduced. An analysis of the topic chosen for this dissertation shows how important it is to study the relevant legal provisions of the law on statutory health insurance in order to be able to carry out an assessment of the topic from the perspective of criminal law. This applies all the more so in cases where a breach of social law and/or the law of professional rules and regulations might have consequences under criminal law, and the faulty application of applicable legal rules from legal areas outside criminal law would inevitably also lead to wrong conclusions being drawn on the basis of criminal law. The case-law of the German Federal Court of Justice [Bundesgerichtshof] on so-called “embezzlement by medical practitioners in private practice” [Vertragsarztuntreue] has been criticised in this respect. The Federal Court of Justice did not take account of the specifics of German social security law in a sufficiently diligent manner, and instead used outdated case-law of the German Federal Social Court [Bundessozialgericht] as a basis for its criminal-law assessment—precedents that were overruled by the Federal Social Court itself many years ago. This dissertation shows that this does not meet the requirements of the German Federal Constitutional Court [Bundesverfassungsgericht] and that such an approach is incompatible with requirements under social and criminal law. Finally, the limits of admissible prescription-related remuneration by health insurances are discussed and demonstrated from a critical, future-oriented perspective, together with the significance these limits have from a criminal law perspective. The significance of such limits is discussed using as an example a selective-agreement model designed to promote so-called “biosimilar medicines” by paying medical practitioners a percentage of the savings achieved in return for practitioners prescribing such medicines rather than more expensive ones. The circumstances discussed illustrate that the monetary influence that health insurances exert over the way in which medical practitioners in private practice prescribe such things as medicines may have consequences under criminal law if such influence may lead to competition being distorted. In the light of the above, health insurances should not be provided with additional criminal-law-related exceptional provisions that would enable them to exert further influence over the neutrality of decision-making in the area of medical prescriptions.

Summary in Afrikaans and English / Although the rights of children in South Africa are being regulated by legislation, statistics prove that statutory services on behalf of children annually increase. Scientific accountable information regarding the child can be obtained by the assessment of the child. The purpose of this investigation was to identify the gaps in the existing assessment guidelines, as well as the needs of social workers regarding assessments. The sequential exploratory strategy was utilized, as quantitative data supported qualitative findings. The investigation showed that minimal assessment literature is available in South Africa and internationally, although assessment is the basis evidence of the social worker. The biggest gap in assessment guidelines is that assessment does not carry weight in the court. There is a need for social workers to be trained in relevant assessment skills based on a specific frame of reference. Gestalt therapy can provide a suitable theoretical frame of reference for assessment, and can serve as scientific foundation for social workers during the statutory process. A framework for an assessment guideline was thus proposed. / Ten spyte daarvan dat die regte van kinders in Suid-Afrika deur wette gereguleer word, bewys statistiek dat statutere dienste aan kinders jaarliks toeneem. Wetenskaplik verantwoordbare inligting ten opsigte van die kind kan bekom word deur die kind te assesseer. Die doel van hierdie ondersoek was om leemtes wat in bestaande assesseringsriglyne is vas te stel, asook die behoeftes wat by maatskaplike werkers ten opsigte van assessering bestaan. Die opeenvolgende verkennende strategie is tydens hierdie ondersoek gevolg, aangesien kwantitatiewe data gebruik is om die kwalitatiewe bevindings te ondersteun. Die ondersoek het getoon dat min literatuur ten opsigte van assessering in Suid-Afrika en internasionaal beskikbaar is, ten spyte daarvan dat assessering die basis van die getuienis van die maatskaplike werker vorm. Die grootste leemte wat in assesseringsriglyne ge'identifiseer is, is die feit dat assessering nie gewig in die hof dra nie. 'n Behoefte ten opsigte van opleiding in toepaslike assesseringsvaardighede vanuit 'n spesifieke teoretiese verwysingsraamwerk bestaan. Gestaltterapie kan 'n teoretiese verwysingsraamwerk vir assessering bied en kan dien as wetenskaplike fundering vir optrede van maatskaplike werkers tydens die statutere proses. 'n Raamwerk vir 'n assesseringsriglyn is voorgestel. / Social Work / M. Diac. (Play Therapy)

Afrikaans text / The Canadian and South African legal systems established equivalent constitutional values and principles pertaining to searches conducted with or without a valid search warrant. It creates the basis for a comparative study on this particular aspect. The Supreme Court of Canada held in R v A. M 2008 S.C.C 19 random sniffer dog searches conducted without neither a reasonable suspicion nor any legislative authority on learners enrolled in public schools, is unconstitutional due to its infringement of a learner's reasonable expectation to privacy, as protected in section 8 of the Canadian Charter of rights and Freedoms. South African learners are randomly search by law enforcement officers by using sniffer dogs for purposes of detecting the possession of illegal drugs in instances without neither a reasonable suspicion nor statutory authority. The search is subsequently conducted in terms of the common law. The common law is not regarded as law of general application to limit a fundamental right in terms of the limitation clause. By taking into consideration the ratio in R v A. M (supra) the conclusion is subsequently that random sniffer dog searches conducted on learners in South African public schools, without neither a reasonable suspicion nor statutory authority, is unconstitutional which infringes section 14 of the Constitution of South Africa of 1996. / Die basis vir hierdie studie is ontleen aan die ooreenstemmende vereistes en beginsels in die Kanadese en Suid Afrikaanse reg ten aansien van deursoekings met of sonder 'n wettige lasbrief uitgevoer. In die Kanadese beslissing van R v A.M 2008 SCC 19 is die grondwetlikheid van ewekansige deursoekings met behuip van snuffelhonde op leerders sonder statutere magtiging uitgevoer, deur die Supreme Court of Canada as ongrondwetlik bevind aangesien 'n leerder wel oor 'n redelike verwagting op privaatheid beskik. Indien leerders sonder 'n redelike vermoede en statutere magtiging met behuip van snuffelhonde deursoek word, geskied dit ingevolge die gemenereg en dit word nie beskou as 'n algemeen geldende reg om 'n fundamentele reg kragtens die beperkingsklousule te beperk nie. Met inagneming van die ratio in R v A.M (supra) kan daar dus tot die gevolgtrekking gekom word dat ewekansige deursoekings met behulp van snuffelhonde op Suid Afrikanse leerders in die afwesigheid van 'n redelike vermoede asook sonder statutere magtiging uitgevoer, tans ongrondwetlike optrede daarstel wat op artikel 14 van die Grondwet van 1996 inbreuk maak. / Law (College) / LL.M.

Summary in Afrikaans and English / Although the rights of children in South Africa are being regulated by legislation, statistics prove that statutory services on behalf of children annually increase. Scientific accountable information regarding the child can be obtained by the assessment of the child. The purpose of this investigation was to identify the gaps in the existing assessment guidelines, as well as the needs of social workers regarding assessments. The sequential exploratory strategy was utilized, as quantitative data supported qualitative findings. The investigation showed that minimal assessment literature is available in South Africa and internationally, although assessment is the basis evidence of the social worker. The biggest gap in assessment guidelines is that assessment does not carry weight in the court. There is a need for social workers to be trained in relevant assessment skills based on a specific frame of reference. Gestalt therapy can provide a suitable theoretical frame of reference for assessment, and can serve as scientific foundation for social workers during the statutory process. A framework for an assessment guideline was thus proposed. / Ten spyte daarvan dat die regte van kinders in Suid-Afrika deur wette gereguleer word, bewys statistiek dat statutere dienste aan kinders jaarliks toeneem. Wetenskaplik verantwoordbare inligting ten opsigte van die kind kan bekom word deur die kind te assesseer. Die doel van hierdie ondersoek was om leemtes wat in bestaande assesseringsriglyne is vas te stel, asook die behoeftes wat by maatskaplike werkers ten opsigte van assessering bestaan. Die opeenvolgende verkennende strategie is tydens hierdie ondersoek gevolg, aangesien kwantitatiewe data gebruik is om die kwalitatiewe bevindings te ondersteun. Die ondersoek het getoon dat min literatuur ten opsigte van assessering in Suid-Afrika en internasionaal beskikbaar is, ten spyte daarvan dat assessering die basis van die getuienis van die maatskaplike werker vorm. Die grootste leemte wat in assesseringsriglyne ge'identifiseer is, is die feit dat assessering nie gewig in die hof dra nie. 'n Behoefte ten opsigte van opleiding in toepaslike assesseringsvaardighede vanuit 'n spesifieke teoretiese verwysingsraamwerk bestaan. Gestaltterapie kan 'n teoretiese verwysingsraamwerk vir assessering bied en kan dien as wetenskaplike fundering vir optrede van maatskaplike werkers tydens die statutere proses. 'n Raamwerk vir 'n assesseringsriglyn is voorgestel. / Social Work / M. Diac. (Play Therapy)

Afrikaans text / The Canadian and South African legal systems established equivalent constitutional values and principles pertaining to searches conducted with or without a valid search warrant. It creates the basis for a comparative study on this particular aspect. The Supreme Court of Canada held in R v A. M 2008 S.C.C 19 random sniffer dog searches conducted without neither a reasonable suspicion nor any legislative authority on learners enrolled in public schools, is unconstitutional due to its infringement of a learner's reasonable expectation to privacy, as protected in section 8 of the Canadian Charter of rights and Freedoms. South African learners are randomly search by law enforcement officers by using sniffer dogs for purposes of detecting the possession of illegal drugs in instances without neither a reasonable suspicion nor statutory authority. The search is subsequently conducted in terms of the common law. The common law is not regarded as law of general application to limit a fundamental right in terms of the limitation clause. By taking into consideration the ratio in R v A. M (supra) the conclusion is subsequently that random sniffer dog searches conducted on learners in South African public schools, without neither a reasonable suspicion nor statutory authority, is unconstitutional which infringes section 14 of the Constitution of South Africa of 1996. / Die basis vir hierdie studie is ontleen aan die ooreenstemmende vereistes en beginsels in die Kanadese en Suid Afrikaanse reg ten aansien van deursoekings met of sonder 'n wettige lasbrief uitgevoer. In die Kanadese beslissing van R v A.M 2008 SCC 19 is die grondwetlikheid van ewekansige deursoekings met behuip van snuffelhonde op leerders sonder statutere magtiging uitgevoer, deur die Supreme Court of Canada as ongrondwetlik bevind aangesien 'n leerder wel oor 'n redelike verwagting op privaatheid beskik. Indien leerders sonder 'n redelike vermoede en statutere magtiging met behuip van snuffelhonde deursoek word, geskied dit ingevolge die gemenereg en dit word nie beskou as 'n algemeen geldende reg om 'n fundamentele reg kragtens die beperkingsklousule te beperk nie. Met inagneming van die ratio in R v A.M (supra) kan daar dus tot die gevolgtrekking gekom word dat ewekansige deursoekings met behulp van snuffelhonde op Suid Afrikanse leerders in die afwesigheid van 'n redelike vermoede asook sonder statutere magtiging uitgevoer, tans ongrondwetlike optrede daarstel wat op artikel 14 van die Grondwet van 1996 inbreuk maak. / Law (College) / LL.M.