Chapter 16 of the Tax Administration Act (28 of 2011) (the TA Act) deals with understatement penalties, which replaced the penalty provisions included under section 76 of the Income Tax Act (58 of 1962) and section 60 of the Value-Added Tax Act (89 of 1991). In the event of an ‗understatement‘, in terms of Section 222 of the TA Act, a taxpayer must pay an understatement penalty as determined by the understatement penalty table which is contained in Section 223 of the TA Act, unless the understatement results from a bona fide inadvertent error. In the Draft Response Document presented by National Treasury and SARS to the Committee on Finance (SCOF) on 11 September 2013, it was stated that SARS would develop guidance in this regard for the use of taxpayers and SARS officials (SARS, 2013d:42). The determining of a bona fide inadvertent error on taxpayers‘ returns as stipulated in Section 222 of the TA Act, as amended in 2013, is a totally new concept in the tax fraternity. It is of utmost importance that this section is applied correctly based on sound evaluation principles and not on professional judgement when determining if the error was indeed the result of a bona fide inadvertent error. This research study focuses on exploring key considerations when determining bona fide inadvertent errors resulting in understatements. The role and importance of tax penalty provisions is explored and the meaning of the different components in the term ‗bona fide inadvertent error‘ critically analysed with the purpose to find a possible definition for the term ‗bona fide inadvertent error‘. The study also compares the provisions of other tax jurisdictions with regards to errors made resulting in tax understatements in order to find possible guidelines on the application of bona fide inadvertent errors as contained in Section 222 of the TA Act. The term ‗bona fide inadvertent error‘ is evaluated by comparing the term with the characteristics of a good tax system and improvements for the practical execution of the new amendment to the TA Act are suggested. A literature review is used to gain an in-depth understanding of the role and importance of tax penalty provisions. Doctrinal research is also carried out to perform a critical analysis on the meaning of the different components in the term ‗bona fide inadvertent error‘. A comparative analysis between different countries regarding errors being made when dealing with understatements is performed and a normative research approach is followed to critically evaluate the term ‗bona fide inadvertent error‘. The findings of the research study revealed that the term ‗bona fide inadvertent error‘ contained in Section 222 of the TA Act should be defined urgently and that guidelines must be provided by SARS on the application of the new amendment. SARS should also clarify the application of a bona fide inadvertent error in light of the behaviours contained in Section 223 of the TA Act to avoid any confusion. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015

A disturbing average of 600 Palestinian children are prosecuted by Israeli military courts every year. Three fourths of the children experience some form of physical violence during their arrest, interrogation, and/or detention. On the contrary, Jewish Israeli children never face the brutality of a military court system with a 99.74% conviction rate of Palestinian minors. The aim of this thesis is to examine the “legal” systems responsible for discriminatorily incarcerating an average of 200 children in military jails on a monthly basis. Central questions to my thesis ask: is this behavior legal and legitimate by Israeli legal standards? Can the same be said about the standards set by international law? What defines and distinguishes a legal system? Finally, how should we punish children, if at all? This thesis argues there is a severe lack of legality and legitimacy behind Israel’s rampant and unrestricted incarceration of Palestinian minors, be it by Israeli or international measures.

Freedom of speech is under serious threat in the west, primarily in the US with policies and regulations infringing on this core value in democratic societies. Universities form policy in order to silence opinions they find contradictory to their values, causing students and teachers alike to risk academic punishment for statements which normally would be guarded within the First Amendment. The central argument behind these infringments are individuals subjective feelings towards, as one may put it, controversial opinions. The aim of this study is through an argument analysis, illustrate the values of freedom of speech in contrast to the demands of primarily minority groups and their advocates, using respectable philosophers and scientists such as John Stuart Mill to answer the question if infringements are applicable in democracies. The conclusions drawn in this essay based on all relevant arguments concludes the answer to be no; a democracy should not infringe on the freedom of speech to safeguard individuals from negative emotional reactions as a result of any legal speech.

Thesis (MScEng)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: According to recent studies, biochar has the potential to improve soil fertility, mitigate climate change, reduce off-site pollution and assist in managing wastes. The application of biochar to soil is not a new concept; Amazonian dark earths are carbon-rich soils with high soil fertility that were created before 1541. Vacuum pyrolysis is a thermo-chemical conversion technique in which biomass is transformed into bio-oil, biochar and non-condensable gas. The objective of this work was to investigate the chemical and physical properties of biochar produced from vacuum pyrolysis of black wattle, vineyard annual prunings and sugar cane bagasse for their potential as soil amendment and adsorbent. The vacuum pyrolysis of black wattle, vineyard prunings and sugar cane bagasse (pyrolysis temperature: 460°C, pressure: 8kPaabs, heating rate: 17°C/min) resulted in biochar yields of 23.5%, 31.0% and 19.7% on a weight basis, respectively. The nature of the biomass had a substantial effect on yields of the products. High ash content combined with high lignin composition led to higher biochar yields for vineyard prunings. The highest surface acidity was observed for sugar cane bagasse (2.3 mmol/g), whereas the lowest surface acidity was observed for vineyard biochar (1.67 mmol/g). Consequently, the pH of the biochars was in the order: vineyard (10.43)> black wattle (9.74)> sugar cane bagasse (6.56). The cation exchange capacities (CEC) of biochars were 122 cmol/kg, 101 cmol/kg and 65 cmol/kg for sugar cane bagasse, black wattle and vineyard, respectively. The electrical conductivities (EC) were highly correlated with feedstock nature. The Ca and K rich vineyard biochar resulted in the highest EC (0.83 dS/m), whilst EC values of black wattle and sugar cane bagasse were 0.67 dS/m and 0.17 dS/m, respectively. Biochars contained substantial amounts of plant-available nutrients, while being low in toxic inorganic content (Pb, As, Cd). The BET surface areas of sugar cane bagasse, black wattle and vineyard were 259 mª/g, 241 mª/g and 91 mª/g, respectively. The adsorption capacity was found to increase with increased contact time and initial solution concentration. The experimental equilibrium time were found to be 3505 min, 1350 min and 150 min for adsorption of 20 mg/L methylene blue solution for vineyard, black wattle and sugar cane bagasse, respectively. Equilibrium data were well fitted to Langmuir and Freundlich isotherms. The maximum adsorption capacities were found to be 15.15 mg/g, 14.49 mg/g and 19.23 mg/g for vineyard, black wattle and sugar cane bagasse when modelled with Langmuir isotherms. The adsorption kinetics was found to follow the pseudo-second order kinetic model. In summary, biochar from sugar cane bagasse is a promising adsorbent for the removal of basic dyes due to its high surface area and microporous structure. This biochar can be applied to slightly acidic soils for nutrient retention and the exchange of nutrients. On the other hand, possessing high amounts of nutrients, biochars from black wattle and vineyard are potential soil amendentment agents. Biochar from black wattle is more beneficial compared to biochar from vineyard due to its higher surface area, microporosity and cation exchange capacity. / AFRIKAANSE OPSOMMING: Volgens onlangse studies, het houtskool die potensiaal om grond vrugbaarheid te verbeter, klimaat verandering te versag, besoedeling te verlaag en ondersteuning te verleen in die bestuur van afval. Die toevoeging van houtskool in grond is nie ‘n nuwe konsep nie; Amazone donker gronde is koolstof ryk gronde met hoë vrugbaarheid wat voor 1541 geskep is. Vakuum pirolise is ‘n termo-chemiese omskakelings tegniek waarin biomassa afgebreek word na bio-olie, houtskool en nie-kondenseerbare gasse. Die doelwit van hierdie werk was om die chemiese en fisiese eienskappe van houtskool, wat geproduseer is deur die vakuum pirolise van swart wattel, jaarlikse wingerd snoeisels, en suikerriet bagasse, vir hulle potensiaal vir grond verbetering en adsorpsie toepassings te ondersoek. Die vakuum pirolise van swart wattel, jaarlikse wingerd snoeisels, en suikerriet bagasse (pirolise temperatuur: 460°C, druk: 8kPaabs, verhittingstempo: 17°C/min) het houtskool opbrengste van 23.5%, 31.0% en 19.7% op massa basis, respektiewelik tot gevolg. Die tipe biomassa het ‘n beduidende effek op die opbrengs van die produkte. Hoë as-inhoud, gekombineer met hoë lignien inhoud, lei tot hoër houtskool opbrengste vir wingerd snoeisels. Die hoogste oppervlak suurheid is gevind vir suikerriet bagasse (2.3 mmol/g), terwyl die laagste waarde gevind is vir die wingerd snoeisels (1.67 mmol/g). Gevolglik, is die pH van die houtskole in die volgorde van: wingerd (10.43) > swart wattle (9.74) > suikerriet bagasse (6.56). Die katioon uitruiling vermoë (CEC) van die houtskole was 122 cmol/kg, 101 cmol/kg and 65 cmol/kg vir suikerriet bagasse, swart wattel en wingerd snoeisels respektiewelik. Die elektriese konduktiwiteite (EC) is gekorreleer met die eienskappe van die biomassas. Die Ca en K ryke wingerd snoeisel houtskool het die hoogste EC waarde (0.83 dS/m) tot gevolg, terwyl die EC waardes vir swart wattel en suikerriet bagasse bepaal is as 0.67 dS/ 0.16 dS/m respektiewelik. Die houtskole het groot hoeveelhede plant-beskikbare voedingstowwe bevat, terwyl dit laag was in toksiese anorganiese stowwe (Pb, As, Cd). Die BET oppervlak areas van suikerriet bagasse, swart wattel en wingerd snoeisels was 259 mª/g, 241 mª/g en 91 mª/g respektiewelik. Daar is gevind dat die adsorpsie kapasiteit toeneem met toenemende kontak tyd met die aanvanklike oplossing. Die eksperimentele ewewigs tye is gevind as 350 min, 1350 min en 150 min vir die adsorpsie van ‘n 20 mg/L metileen blou oplossing vir wingerd snoeisels, swart wattel en suikerriet bagasse, respektiewelik. Die ewewigs data het die Langmuir en Freundlich isoterme goed gepas. Die maksimum adsorpsie kapasiteite is gevind as 15.15 mg/g, 14.9 mg/g en 19.23 mg/g vir wingerd snoeisels, swart wattel en suikerriet bagasse wanneer dit gemodeleer is met Langmuir isoterme. Daar is bevind dat die adsorpsie kinetika ‘n pseudo-tweede orde kintika model volg. In opsomming, houtskool van suikerriet bagasse is ‘n veelbelowende adsorpsie middel vir die verwydering van basiese kleurstowwe, as gevolg van die hoë oppervlak area en mikroporie-struktuur van hierdie houtskool. Dié houtskool kan gebruik word op effense suur gronde vir voedingstof behoud en uitruiling. Aan die ander kant, houtskole van swart wattel en wingerd snoeisels wat hoë hoeveelhede voedingsstowwe bevat, is potensiële grond verbeterings middels. Houtskool afkomstig van swart wattel is meer voordelig as die van wingerd snoeisels, as gevolg van die hoër oppervlak area, mikroporositeit en katioon uitruilings vermoë van die swart wattel houtskool.

The United States Constitution provides its citizens protection from unreasonable searches and seizures from government officials, including police officers, through the Fourth Amendment. This Amendment applies to searches that violate a reasonable expectation of privacy. However, the Fourth Amendment does not protect citizens when they consent to a search voluntarily. It is necessary to determine whether or not a search is voluntary by looking at a variety of factors. Although an infinite number of factors can be considered to make this determination, race of both the police officer and of the person being searched should be considered, due to societal factors and racial stereotypes leading to intimidation factors. Participants (N=575) read a vignette about a situation in which a bus passenger was asked to consent to a search. The races of the police officer and the passenger were manipulated in a vignette (White, Latino, Black). Participants then answered a series of questions about privacy expectations and consenting to the search. The results suggested that race of police officers and recipients of search requests affects how search requests perceive the search, indicating that voluntariness of consenting to a search may also have some basis in race.

The effects of sulfur-containing amendments (H₂SO₄,Al₂(SO₄)₃ and gypsum) or crust formation, soil chemical properties, seedling emergence and yields of onions (Allium cepa), tomatoes (Lycopersicum esculentum) and chili peppers (Capsicum sp.) were studied on a Pima clay loam soil. Treatments were surface applied on a strip above the seeds. The chemicals influenced the penetrometer index, soil-pH, electrical conductivity, DPTA-extractable soil Fe, Cu, Zn, Mu and seedling emergence in two greenhouse experiments. Gypsum and H₂SO₄ increased seedling emergence while Al₂(SO₄)₃ reduced the soil-pH and EC more than H₂SO₄ and gypsum. Based upon penetrometer readings, H₂SO₄ was the best anti-crusting agent tested followed by gypsum and Al₂(SO₄)₃. At the end of the study, all soil samples were very low in KCl extractable Al, showing that Al toxicity was not responsible for seedling damage. Gypsum decreased levels of Mn and Zn but did not affect Fe and Cu. Al₂(SO₄)₃ increased Fe and Zn, decreased Cu but did not affect Mn. H₂SO₄ did not affect extractable Mn, Cu, Zn and Fe levels. In a field study using two water qualities at Safford, gypsum produced the most tomato seedlings whereas Al₂(SO₄)₃ and H₂SO₄ produced the least. Onion stand counts were not affected by the chemicals with either water. Gypsum, H₂SO₄ and Al₂(SO₄)₃ polymer produced the highest pepper stand counts with the saltier water but there were no differences with lower salt water. Tomatoes produced the highest yield with gypsum and lowest with H₂SO₄ and Al₂(SO₄)₃ with saltier water. With lower salt water, gypsum produced highest yield, followed by the H₂SO₄. Both H₂SO₄ treatments produce low yields. Onions showed no treatment response under lower salt water, while with saltier water, gypsum and H₂SO₄ produced the highest yields. Pepper yields were not affected by amendments with the lower salt water. Al₂(SO₄)₃ polymer, H₂SO₄ and gypsum increased yields with the saltier water. Varieties of peppers and tomatoes produced different yields in response to water quality in a supplementary field study.

ABSTRACT This study provides an empirical analysis of the effect of tobacco marketing regulation on unit sales, in order to evaluate the effectiveness these laws in the United States. The analysis did not find a significant effect of tobacco advertising expenditure on unit sales. Examination of advertising expenditure revealed that tobacco companies substituted banned forms of advertising for other marketing strategies, leading to little reduction in total advertising expenditure and a limited effect on sales. Furthermore, it found an unexpected positive relationship between the 1971 Public Health Cigarette Smoking Act and tobacco consumption; the ban on advertising and promotion actually increased sales by over 88 billion units. Additional empirical evidence is provided from studies performed by Fight Ordinances and Restrictions to Control and Eliminate Smoking (FORCES) and Saffer and Chaloupka that show correspondingly inconclusive results. The paper then discusses several policy implications and subsequent recommendations that follow from these results.

Romėnų teisininkai aiškino, jog sutarčiai sudaryti vien šalių vidinės valios, noro nepakanka - vidinė valia, kol nėra išreikšta, negali sukelti teisinių padarinių, nes žmonės apie ją tiesiog nieko nežino. Kadangi šalys privalo aiškiai išreikšti savo valią sudarant sandorį, šiandien toks valios išreiškimas dažniausiai pasireiškia įtvirtinant ją sutartyse. Tačiau sudarius sutartį, neretai šalys atitinkamai veikia, ko pasėkoje siekia pakeisti savo sutartinių santykių turinį, to neįtvirtindami sutarties pagrindu. Todėl natūraliai kyla klausimas – ar toks valios išreiškimas (konkliudentiniais veiksmais) gali lemti tai, jog rašytinės sutarties nuostatos bus pakeistos? Būtent į šį klausimą ir mėginama atsakyti šiame darbe. Siekiant atsakyti į aukščiau įvardytą klausimą, darbe analizuojami sutarties formos reikalavimai nuo pat Romos teisės laikų. Pateikiamas šiandieninis reguliavimas dėl keliamų reikalavimų sutarties formai Anglosaksų ir Kontinentinės tradicijos šalyse, tai lėmusios priežastys ir ateities vizija pagal Troikos (CISG, Unidroit ir PECL principų) reguliavimą. Išsamiai atskleidžiami sutarties formos laisvės bei contrarius actus principai. Daugiausia dėmesio šiame darbe skiriama contrarius actus principo išimčiai, vadinamai Estoppel taisyklei Anglosaksų tisinėje tradicijoje, kurią yra perėmę dauguma Kontinentinės tradicijos šalių, o taip pat ir Troikos reguliavimas. Paskutiniame šio darbo skyriuje analizuojama Lietuvos teisėje įtvirtinta Estoppel taisyklė, kuri yra... [toliau žr. visą tekstą] / Rome lawyers annotated that only the will or desire of the parties to conclude a contract is not enough, until it is expressed bilateral. In other way the contract would be concluded because parties would not know each other will . Since parties must express their will unequivocal, today they will generally is expressed in written contracts. But sometimes parties after concluding a contract takes some kind of performance expecting that this action will change content of the contract, without amendments established in the contract. This situation brings to light a question – whether these actions can amend content of concluded contract? Exactly this question is observed in this work. With a view to answer above set question, author of this work researches requirements of contract form starting from ancient Rome regulation. Author also overlooks contract form requirements in common law and continental traditions law systems, named regulation reasons and the vision of the future in accordance with the Troika (CISG, Unidroit and PECL principles). Disclosed in details principles of freedom of the contract form and contractus actus. The focus of this work is granted exceptionally about contrarius actus principle exemption which is known as Estoppel rule in common law tradition system, which is also detected in continental tradition law system and Troika. The last chapter of this work analyzes the Estoppel rule in Lithuanian law system and how it is successfully applied in... [to full text]

Generally the Courts have a discretion to impose sentence. Violent crime was rampant in South Africa. The response of the legislature in dealing with crime was to enact legislation in 1997 like sections 51 to 53 of the Criminal Law Amendment Act 105 of 1997 which prescribe severe mandatory sentences for a large number of serious offences like murder, rape and armed robbery. This legislation come into effect on 1 May 1998 and was to have effect for two years. The President could with the concurrence of Parliament by proclamation extend its operation for one year, that was in fact done. The latest extension of the Criminal Law Amendment Act 105 of 1997 was for a further two years making the minimum sentence provisions valid until 30 April 2005. The Courts did not like these mandatory sentences because of the limitation it places on judicial discretion and dealt with this legislation that limited their judicial discretion restrictively in order to defend their sentencing discretion. Although the Criminal Law Amendment Act of 105 of 1997 was held not to be unconstitutional the Courts stll sought to give it a narrow interpretation. This research paper include an outline of the Criminal Law Amendment Act / the Constitutional challenges that were brought against the Criminal Law Amendment Act / the judicial interpretation of the Criminal Law Amendment Act as well as the applicability of the Criminal Law Amendment Act to District Courts and juvenile ovenders / the procedural requirements that must be complied with in the Criminal Law Amendment Act and its consequences if not complied with. This paper examined how the Courts defined substantial and compelling circumstances, the approaches adopted by the Courts and when deviation from the Criminal Law Amendment Act can take place. It also include the challenges posed by mandatory minimum sentence legislation as well as recommendations for the improved implementation of the Criminal Law Amendment Act.

Are campus movements concerning free speech—from Berkeley in the 1960s to the campaign against political correctness today—really about speech? Are movements really concerned with civil liberties on campus or are their calls for free speech excited by partisan motives? While free speech movements are never purely driven by civil libertarian concerns, they should not be considered simply partisan either. Campus speech movements have frequently united activists across the ideological spectrum, which suggests that these movements aren’t only sectarian in nature. It also confirms that these movements are in fact about speech, because those advocating for it have a wide range of motives, but free speech is the point of agreement. However, this is not to say that there aren’t ulterior partisan underpinnings in these pushes for free speech.