Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa. The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD. The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015

Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to disclose in their annual financial statements whether they have complied with King III (2009) or to explain as to why they have not. King III (2009) lays down the principle that a company is not only a profit making institution, but should also be a responsible citizen of the country. Companies are therefore moving toward becoming corporate citizens. Corporate citizenship is about integrating corporate responsibility into core business strategies, while at the same time adding value to shareholders and stakeholders. These corporate citizens are expending more and more money on their CSR objectives in the form of CSR expenditure. The purpose of this research study is to provide an analysis of the factors that influence the South African value-added tax (“VAT”) treatment of CSR expenditure. In general, the principles in the Warner Lambert (2003) case can be applied to such expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense that the expense being incurred for income tax purposes in the production of income will normally also be incurred “in the course or furtherance of an enterprise” for VAT purposes. The methodology used to meet the set objectives was that of legal interpretative research, specifically doctrinal. It was used to identify how the income tax and VAT legislation is applied on overhead expenditure, specifically CSR expenditure. The principles in the South African VAT legislation, specifically relating to the input tax deduction, were compared to the international VAT system to determine whether principles are similar and foreign judgements therefore reliable. A critical analysis was thereafter performed on South African and international case law, specifically European Court Judgements (“ECJ”) judgements, relating to the deductibility of input tax. The findings are that CSR expenditure may be seen as an overhead cost to a business and furthermore as a tool with which financial benefits can be created for a company if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration, specifically CSR expenditure, was made in the course or furtherance of an enterprise and whether the CSR expenditure incurred could be proven to have a direct or immediate link to the making of taxable supplies in the course or furtherance of the vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa. The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD. The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa. / MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015

Corporate Social Responsibility (“CSR”) as a business approach and corporate strategy has recently been added to the agenda of big and small businesses. The Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to disclose in their annual financial statements whether they have complied with King III (2009) or to explain as to why they have not. King III (2009) lays down the principle that a company is not only a profit making institution, but should also be a responsible citizen of the country. Companies are therefore moving toward becoming corporate citizens. Corporate citizenship is about integrating corporate responsibility into core business strategies, while at the same time adding value to shareholders and stakeholders. These corporate citizens are expending more and more money on their CSR objectives in the form of CSR expenditure. The purpose of this research study is to provide an analysis of the factors that influence the South African value-added tax (“VAT”) treatment of CSR expenditure. In general, the principles in the Warner Lambert (2003) case can be applied to such expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense that the expense being incurred for income tax purposes in the production of income will normally also be incurred “in the course or furtherance of an enterprise” for VAT purposes. The methodology used to meet the set objectives was that of legal interpretative research, specifically doctrinal. It was used to identify how the income tax and VAT legislation is applied on overhead expenditure, specifically CSR expenditure. The principles in the South African VAT legislation, specifically relating to the input tax deduction, were compared to the international VAT system to determine whether principles are similar and foreign judgements therefore reliable. A critical analysis was thereafter performed on South African and international case law, specifically European Court Judgements (“ECJ”) judgements, relating to the deductibility of input tax. The findings are that CSR expenditure may be seen as an overhead cost to a business and furthermore as a tool with which financial benefits can be created for a company if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration, specifically CSR expenditure, was made in the course or furtherance of an enterprise and whether the CSR expenditure incurred could be proven to have a direct or immediate link to the making of taxable supplies in the course or furtherance of the vendor’s enterprise. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

This thesis is an investigation of a doctrine generally known as ‘failure of consideration’, but which I term ‘failure of condition’. I have two principal aims. First, to clarify quite what the doctrine of failure of condition is. Secondly, to explain why it has the effects it does – in particular, why it justifies the response of restitution. The doctrine, at core, concerns conditional transfers: when a transfer is made conditionally, and the condition fails, the transfer can be recovered. For this reason, I term the doctrine ‘failure of condition.’ I investigate the nature of this relationship and argue that the reason why the transfer is conditional is that the agent’s intention to make the transfer was itself conditional. The justification of restitution is a more complex affair than is customarily accepted – but there is a valid justification lurking not far from the surface of orthodoxy. A secondary concern of the thesis is to re-examine an old theory in the field of common mistake, frustration and termination following a breach of contract. It used to be thought that these doctrines could be explained by failure of condition. That theory has fallen out of favour – it seems that no one accepts it today. This rejection rests upon a confusion over the nature of the doctrine of failure of condition. Once the nature of this doctrine has been clarified, we can see how closely the various doctrines align with one another; we can also see where the true difficulty with the failure of condition explanation lies.

The present study aimed to examine the relationship between national culture and organizational innovation, sustainable leadership (SL), and leaders’ consideration of future consequences (CFC), based on Hofstede’s cultural dimensions. An online survey was developed and sent out to employees of private organizations located in Greece and Sweden. Analysis of the data collected from 133 participants indicated that: (a) national culture is marginally significantly associated to perceived workplace innovation; (b) national culture is not significantly related to SL based on employees’ perceptions; and (c) national culture is not significantly related to perceived leaders’ CFC. Contrary to previous research that examined the culture-innovation relationship on a national level, the results of this study suggest that national culture is not strongly related to organizational level innovation, although it is significantly related to two of its examined dimensions: creativity and lack of organizational impediments. Moreover, the results indicated that SL and leaders’CFC are not significantly related to national culture, although four of the dimensions of SL varied significantly between the two examined countries. Practical implications, limitations of the study and future suggestions are discussed.

<p>During this life-history I met a person who was enthusiastic in her personality. You can see Marianne’s special and unique personality very well because of the method I have chosen. The purpose of writing about this subject is that children spend most of their time awake in school; thus it is important for me, as an educationalist, to discover the ones that are mistreated. This study is about how I can discover children who are not taken care of. The answer I found wasn’t what I expected when I started this study. The answers I got were hidden in her personal story by being an educationalist human being. Her life has been surrounded with love and consideration just like her work. Being genuinely interested in human beings but above all children has created this altruistic pedagogue Marianne. By putting my literature beside Marianne’s story, it was obvious to me that the only way to discover children that get hurt in life is to be an afflated pedagogue.</p> / <p>Mariannes entusiastiska person som jag fick glädjen att möta och ta del av, löper som en gyllene tråd genom det här arbetet som jag vill delge er. Att Mariannes speciella och unika personlighet kommer fram på det sätt som det gör, beror mycket på valet av metod. Metoden bygger på att man får ta del av en person på ett djupare plan- en livsberättelse. Syftet att skriva om detta ämne är för det är viktigt hur jag som pedagog kan upptäcka de barn som far illa, eftersom barnen tillbringar den största delen av sin vakna tid i skolan. Arbetet handlar om hur jag som pedagog kan se/upptäcka barn som inte mår bra. Jag fick ett svar men det kom inte fram på det sättet jag räknade med. Svaret jag istället möttes av var inlindade i Mariannes engagerade berättelse om sitt liv som pedagog och människa. Jag möttes av en människa vars uppväxt var präglad av kärlek och omtanke som hon senare tagit med sig i sin pedagogik under 40 år. Att vara genuint intresserad av människor, men framför allt av barn har skapat den altruistiska pedagogen. Genom att ställa min litteratur bredvid Mariannes berättelse stod det klart för mig att sättet att upptäcka barn som far illa är att vara en besjälad pedagog.</p>

Sveriges kommuner är enligt lag ansvariga för att skapa goda boendemöjligheter till kommuninvånarna. I dagsläget råder det stor efterfrågan på bostäder, främst i Sveriges storstadsregioner. I kommuner med höga markpriser och växande invånarantal råder stor efterfrågan på hyresrätter. Det är därför av intresse för kommunerna att säkerställa byggnation av hyresrätter samt att ändamålet kvarstår, detta för att förhindra ombildning i spekulations- och vinstsyfte. Syftet med studien är att undersöka hur kommunerna kan säkerställa att det byggs och förblir hyresrätter vid försäljning av kommunal mark, med fokus på hur regleringen sker i praktiken. För att ge studien ett bredare perspektiv har även köpare kontaktats i syfte att ta reda på hur de ställer sig till kommunernas krav. I studien har en kvalitativ avtalsgranskning genomförts med kompletterande intervjuer för att undersöka hur kommunerna säkerställer byggnation av hyresrätter i praktiken. En förfrågan om avtal, som reglerar försäljning eller upplåtelse av kommunal mark, skickades ut till Sveriges 20 största kommuner till befolkningen räknat. Av dessa bidrog 16 kommuner med avtal. Val av intervjupersoner gjordes utifrån de inkomna avtalen för att representera samtliga metoder som används för att säkerställa byggnation och bevarande av hyresrätter. Resultatet visar att kommunerna tillämpar tomträtt, tilläggsköpeskilling, vite och förfogandeförbud för att styra upplåtelseform. Vissa av kommunerna väljer att inte styra upplåtelseform i avtal, utan förlitar sig på ett förtroende mellan kommun och byggherre. I dagsläget finns inget verktyg i PBL för att styra upplåtelseform och det finns inte heller någon given lösning att i avtal säkerställa hyresbyggnation och dess bevarande. Avtalsgranskningen visar att det finns skillnader i praktiken gällande hur kommunerna tillämpar de olika metoderna. Sammanfattningsvis kan det konstateras att det finns ett stort intresse från kommunernas sida att utforma en hållbar och fungerande metod. Att bygga och bevara hyresrätter är en svårhanterlig fråga i dagsläget. Det visar sig genom att det råder viss bristande kunskap i en del kommuner gällande avtalens laglighet. Mot bakgrund av detta vore ett tydligare tillvägagångssätt att föredra både för kommun och byggherre. / Sweden's municipalities are legally responsible for creating good housing opportunities for the inhabitants. In the current situation there is a great demand for housing, mainly in Sweden's big-city regions. Municipalities with rather expensive prices on land and growing population create high pressure on the rental apartments. Therefore, it is of interest to local authorities to ensure the construction of rental apartments and that the apartments remain as rental apartments and are not converted to other forms of tenure, in order to prevent conversion of contemplate and profit. The purpose of the study is to examine how local authorities can ensure building strategies and keep tenancy rights to the sale of municipal land, with a focus on how regulation is done in practice. To give the study a broader perspective also the building companies were contacted in order to find out their attitude to the municipalities requirements. The study is conducted through a qualitative contract review procedure with additional interviews to examine how municipality authorities will ensure the construction of rental apartments in practice. A request for an agreement was sent to Sweden's 20 largest municipalities, counted in population size. 16 of the 20 municipalities contributed with agreements. Selection of interviewees was based on the in-originated agreements to represent all methods to ensure the construction and preservation of rental apartments. The result shows that the municipalities apply leasehold, additional consideration, payment and prohibition against conversion to direct tenure. Some municipalities choose not to control tenure in the contract, instead they rely on trust between the municipality and the developer. In the current situation there is no tool in the PBL for controlling tenure and there is neither no obvious solution to contractually guarantee the rental building and its preservation. Con-examination shows that in practice there are differences regarding how local authorities applied different methods. In conclusion, there is a great interest of local authorities to design a sustainable and operational approach. To build and maintain rental apartments is a difficult question in the cur-rent situation. It is manifested by the municipality, that there is some lack of knowledge regarding the legality of contracts. In this perspective it would clearly be preferable for both municipal and builder if the procedure was more explicit.

Les problématiques liées à la démocratie locale et à l'innovation institutionnelle constituent le thème de recherche de notre travail. Suite à notre exploration empirique, celle de la construction d'un projet de territoire coordonné par une maison de quartier à Dunkerque impliquant différents types d'acteurs, nous avons constaté que la qualité sensible des intersubjectivités donne naissance à des symboles appropriés et à la création de cadres d'actions collectives dynamiques. Des espaces se construisent de cette manière et sont ceux de la socialisation continue et de la construction des motifs politiques. La présence de médiateurs, envisagés, de ce point de vue, comme des accompagnateurs d'un "jeu social sensible", constitue un important enjeu politique. Nos compétences citoyennes se construisent de cette manière car les liens entre ces espaces et les formes que prend la citoyenneté traduisent des interactions sociales qui s'appuient sur l'expérience de la considération. Ils sont des lieux d'échanges des représentations sociales. Ainsi, des processus de délibérations collectives multiformes et innovants construisent des équilibres délicats entre les acteurs d'un territoire. Notre travail de recherche propose de mettre en exergue les ressorts sensibles des formes d'accords et de solidarités afin d'interroger la gestion collective des émotions. Nous avons de cette façon compris les caractéristiques des compétences citoyennes et les qualités de l'espace public. Notre réflexion s'appuie sur une pensée pragmatique, incarnée par des auteurs tel que John Dewey, Erving Goffman mais aussi Daniel Cefaï, George Marcus et Richard Shusterman. Cette dernière se combine avec les travaux des sociologies représentées par Max Weber, Georg Simmel ou Edgar Morin...Pour compléter, au final, les observations de Maurice Blanc, Loïc Blondiaux, ou encore Pierre Rosanvallon, relatives à la participation démocratique. / This research deals with issues linked to local democracy and institutional innovation. Through empirical exploration of the construction of a territory project coordinated by different kinds of actors from a community centre in Dunkirk, we noted that the perceptible quality of intersubjectivities both gives birth to appropriate symbols and new frameworks for dynamic collaborative actions. Spaces are constructed that way : they are those of continuous socialization through which political interests raise. Having mediators coach this kind of sensitive societal game is an important stake. Our civic capabilities develop that way because links between these spaces and the forms taken by citizenship reflect social interactions built upon the experience of consideration. They are places of exchange of social representations. Thus, varied and innovative collective deliberations processes build delicate balances between actors of a given territory. Our research propose to highlight the sensitive springs of the forms of consent and solidarity in order to interrogate the collective management of emotions.In doing so, we have understood the specificities of citizenship competencies and the qualities of the public space. Our reflection is based upon a pragmatic thinking embodied by authors such as John Dewey, Erving Goffman but also Daniel Cefaï, George Marcus and Richard Shusterman. The latter combines with sociologies represented by Max Weber, Georg Simmel or Edgar Morin, and is completed at last with observations by Maurice Leblanc, Loïc blondiaux or Pierre Rosanvallon on democratic participation.

(in English): The final thesis deals with the analysis of selected principles of the Czech and English contract law. The aim of the final thesis was to highlight common and different features of the Czech and English law based on the selected principles and simultaneously to illustrate the differences in legal reasoning between the two countries. The author describes the significance of the English law in the first chapter, followed by the chapter concerning formation of a contract in the Czech and English law. Attention is being paid to an offer, further analysis includes the possibility of revocation of an offer and the different approaches adopted to these problems in the legal frameworks of the Czech Republic and England. The author than proceeds to the description of acceptance of an offer, formation and conclusion of a contract and effectiveness of an acceptance in the case of distance dealing between the parties. Comparison with PECL and UNIDROIT is being made and the author concludes, that both the Czech and English contract law adopt the same solutions for an acceptance and conclusion of a contract, which, however, do not coincide with the rules laid down in PECL and UNIDROIT. Critical assessment of the provisions concerning the offer and acceptance in the Czech Civil Code Bill, which...