The concept of inter-country adoptions was reintroduced into the South African legal sphere in The Minister of Social Welfare and Population Development v Fitzpatrick 2000 3 SA 422 (CC), where the constitutionality of section 18(4)(f) of the Child Care Act 74 of 1983, which prohibited inter-country adoptions, was successfully challenged. The decision evoked criticism from all around the world, some in favour of inter-country adoptions and others not. In considering this decision, one also has to keep in mind section 28(1)(b) of the Constitution of the Republic of South Africa, 1996 which affords every child the right to family care or parental care, or to appropriate alternative care when removed from the family environment. The aim of this paper is to investigate the inner workings of inter-country adoptions, which are regulated by the Hague Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption of 1993 and, nationally, the Children’s Act 38 of 2005. These findings will then be relayed back to the ‘best interests of the child’ principle to determine whether inter-country adoption is in the best interests of the child, or not. / Thesis (LLM (Comparative Child Law))--North-West University, Potchefstroom Campus, 2013.

The concept of inter-country adoptions was reintroduced into the South African legal sphere in The Minister of Social Welfare and Population Development v Fitzpatrick 2000 3 SA 422 (CC), where the constitutionality of section 18(4)(f) of the Child Care Act 74 of 1983, which prohibited inter-country adoptions, was successfully challenged. The decision evoked criticism from all around the world, some in favour of inter-country adoptions and others not. In considering this decision, one also has to keep in mind section 28(1)(b) of the Constitution of the Republic of South Africa, 1996 which affords every child the right to family care or parental care, or to appropriate alternative care when removed from the family environment. The aim of this paper is to investigate the inner workings of inter-country adoptions, which are regulated by the Hague Convention on Protection of Children and Co-operation in Respect of Intercountry Adoption of 1993 and, nationally, the Children’s Act 38 of 2005. These findings will then be relayed back to the ‘best interests of the child’ principle to determine whether inter-country adoption is in the best interests of the child, or not. / Thesis (LLM (Comparative Child Law))--North-West University, Potchefstroom Campus, 2013.

Summaries in English, Afrikaans and Southern Sotho / The aim of this study was to assess the suitability of International Financial Reporting Standards (IFRS) adoption in Ethiopia. To this effect, the study focused on examining the key factors that would influence IFRS adoption in the context of Ethiopia, namely economic growth, economic openness, capital market development, level of accounting education as well as legal systems and government policies. The study used a mixed-method approach, which involved a survey and content analysis. While the survey was the primary research approach in this study, the secondary data analysis was used to obtain additional evidence to corroborate the information gathered through the survey. Descriptive statistics was used to analyse and interpret the data. The study results show that the aforementioned factors examined were not conducive to adopting IFRS, and thus IFRS was not regarded as suitable in Ethiopia at the time of this study. The study also revealed an absence of a single set of accounting standards in Ethiopia. / Die doel van hierdie studie was om die geskiktheid van Internasionale Finansiële Verslagdoeningstandaarde-aanneming (IFRS-aanneming) in Ethiopië te assesseer. Die studie het derhalwe daarop gefokus om die sleutelfaktore te ondersoek wat die IFRS-aanneming in die konteks van Ethiopië sal beïnvloed, naamlik ekonomiese groei, ekonomiese oopheid, kapitaalmarkontwikkeling, vlak van rekeningkundeopvoeding, asook regstelsels en regeringsbeleide. Die studie het ’n gemengdemetodebenadering gebruik, wat ’n ondersoek en inhoudsontleding ingesluit het. Hoewel die ondersoek die primêre navorsingsbenadering in hierdie studie was, is die sekondêre ontleding gebruik om bykomende bewyse te bekom om die inligting wat deur middel van die ondersoek ingesamel is, te bevestig. Beskrywende statistiek is gebruik om die data te ontleed en te interpreteer. Die resultate van die studie dui daarop dat die bogenoemde faktore wat ondersoek is, nie bevorderlik is om die IFRS aan te neem nie en derhalwe is die IFRS as nie geskik vir Ethiopië ten tye van hierdie studie beskou nie. Die studie het ook ’n afwesigheid van ’n enkele stel rekeningkundige standaarde in Ethiopië aan die lig gebring. / Maikaelelo a thutopatlisiso eno e ne e le go sekaseka go tshwanelega ga go amogelwa ga Seemo sa Tlhagiso ya Dipegelo Tsa Ditšhelete sa Boditšhabatšhaba (IFRS) kwa Ethiopia. Go fitlhelela seno, thutopatlisiso e totile go tlhatlhoba dintlha tsa botlhokwa tse di tlaa susumetsang go amogelwa ga IFRS mo bokaong jwa Ethiopia, e leng kgolo ya ikonomi, go bulega ga ikonomi, tlhabololo ya mmaraka wa matlotlo, seelo sa thuto ya palotlotlo gammogo le dithulaganyo tsa semolao le dipholisi tsa puso. Thutopatlisiso e dirisitse molebo wa mekgwa e e tswakaneng, o o akareditseng tshekatsheko ya diteng. Le fa tshekatsheko e ne e le molebo wa ntlha wa patlisiso mo thutopatlisisong eno, go dirisitswe tshekatsheko ya bobedi ya data go bona bosupi jwa tlaleletso go tshegetsa tshedimosetso e e kokoantsweng ka tshekatsheko. Go dirisitswe dipalopalo tse di tlhalosang go sekaseka le go ranola data. Dipoelo tsa thutopatlisiso di bontsha gore dintlha tse di tlhagisitsweng fa pele tse di tlhatlhobilweng di ne di sa siamela go amogela IFRS mme ka jalo IFRS ga e a tsewa e tshwanelegile go ka dirisiwa kwa Ethiopia ka nako ya thutopatlisiso eno. Gape thutopatlisiso e senotse gore ga go na le fa e le peelo e le nngwe ya palotlotlo kwa Ethiopia. / Financial Accounting / M. Phil. (Accounting Sciences)