The objective of this study is to conduct a critical evaluation of the Namibian law and policy framework that currently regulates small-scale mining in Namibia. The discussion begins with an introduction to small-scale mining in Namibia which deals with the practice of small-scale mining, inter alia, as far as it is defined and the possible affects thereof. Small-scale mining affects various second generation rights of persons directly involved therein as well as the community as a whole. These rights include child labour; unemployment; gender issues; public health care; occupational health and safety; access to finance; poverty alleviation; and access to mining tools, machinery, markets and buyers. The law and policy framework applicable to small-scale mining in Namibia is accordingly critically discussed in terms of the strengths and weaknesses of the current framework. It is found that small-scale mining is quite well regulated in Namibia, but the current law and policy framework is not without its problems. Some of the main weaknesses identified are the centralised nature of the application for and pegging of claims, the lack of formal provision and regulation of the off-set markets, and the lack of access to finance for smallscale miners. Recommendations are made, such as that regulatory measures should be put in place to make provision for and to regulate the off-set markets for the minerals being mined by the artisanal miners. At the end of the study further research topics which relate directly to the regulation of small-scale mining in Namibia are identified. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

The study investigated the impact of remittances on financial development in Africa using the dynamic generalised methods of moments (GMM) and other panel data analysis methods with data from 2003 to 2015. Using the same econometric estimation methods, the study also explored the influence of the complementarity between remittances and economic growth on financial development in Africa. Literature on the relationship between remittances and financial development is mixed, inconclusive and indecisive. The desire to contribute towards literature on the influence of remittances on financial development in the African context prompted this study. In Africa, personal remittances had an insignificant positive impact on financial development across all the econometric estimation approaches in all the four models, in line with some empirical studies on the subject matter. African countries are urged therefore to avoid wasting their time developing and implementing remittances, foreign aid and human capital development enhancement policies as a way of spearheading financial development. Using both broad money (as % of GDP) and domestic private credit ratio as measures of financial development, the interaction between remittances and economic growth was found to have a non-significant negative effect on financial development in Africa. The policy implication is that Africa needs to avoid over relying on economic growth as a channel through which financial development can happen / Die studie het die impak van betalings op finansiële ontwikkeling in Afrika ondersoek – deur middel van die dinamiese veralgemeende momentemetode (GMM) en ander metodes van paneeldata-ontleding, met data van 2003 tot 2015. Dieselfde ekonometriese beramingsmetodes is ook ingespan om die invloed van die komplementariteite tussen betalings en ekonomiese groei op finansiële ontwikkeling in Afrika te ondersoek. Die literatuur oor die verwantskap tussen betalings en finansiële ontwikkeling is gemeng, onoortuigend en vaag. Die begeerte om tot die literatuur oor die invloed van betalings op finansiële ontwikkeling in die Afrika-konteks by te dra, het tot hierdie studie aanleiding gegee. In Afrika het persoonlike betalings ʼn onbeduidende positiewe impak op finansiële ontwikkeling in al die benaderings tot ekonometriese beraming in al vier modelle gehad, wat strook met sommige empiriese studies oor die onderwerp. Afrika-lande word dus gemaan om nie hul tyd te mors met die ontwikkeling en implementering van betalings en buitelandse hulp en beleide om mensekapitaalontwikkeling te verbeter as ʼn manier om finansiële ontwikkeling te lei nie. Daar is bevind dat sowel breë geldvoorraad (as ʼn persentasie van BBP) en die binnelandse private kredietverhouding as maatstawwe van finansiële ontwikkeling, die wisselwerking tussen betalings, en ekonomiese groei ʼn nie-beduidende negatiewe uitwerking op finansiële ontwikkeling in Afrika het. Die beleidsimplikasie is dat Afrika moet waak teen oorafhanklikheid van ekonomiese groei as ʼn kanaal waardeur finansiële ontwikkeling kan plaasvind. / Ucwaningo beluphenya umthelela wezimali ezibhadalwayo mayelana nokuthuthukiswa komkhakha wezezimali e-Afrika ngokusebenzisa izindlela ezifanayo zezikhathi (GMM) kanye nezinye izindlela zokuhlaziywa idatha yephaneli ngokusebenzisa idatha yonyaka ka 2003 ukufikela ku 2015. Ngokusebenzisa izindlela ezifanayo zohlelo lokulinganisa isimo somnotho (econometric estimation), ucwaningo futhi luye lwahlola umthelela wousebenzisana okuphakathi kwezimali ezibhadalwayo kanye nokuhluma komnotho mayelana nokuthuthukiswa ngezimali e-Afrika. Umbhalo wobuciko mayelana nobudlelwano phakathi kwezimali ezibhadalwayo kanye nokuthuthukiswa kwezinhlaka zezimali uxutshwe ndawonye, awunaso isiphetho futhi awukwazi ukuthatha izinqumo. Isidingo sokufaka igalelo embhalweni wobuciko mayelana nomthelela wezimali ezibhadalwayo kwihlelo lokuthuthukiswa kwezimali ngaphansi kwesizinda sase-Afrika, ykho okuphembelele ukuthi kube nalolu cwaningo. E-Afrika, izimali ezibhadalwa abantu ziye zaba nomthelela omuhle kwintuthuko yezimali kuzo zonke izindlela zokulinganisa izinga lentuthuko yezomnotho kuwo wonke amamodeli amane, ngokuhambisana nezinye izifundo zocwaningo oluphathekayo lwalesi sifundo. Ngalokho-ke amazwe ase-Afrika ayanxenxwa ukuthi agweme ukumosha isikhathi sawo athuthukisana futhi asebenzisa uhlelo lokuthumela izimali futhi agweme ukuqinisa imigomo yoncedo oluvela emazweni angaphandle kanye nokuthuthukisa abantu ngokwamakhono omsebenzi, njengento yokuhlahla indlela yohlelo lokuthuthukiswa kwezimali. Ukusethenziswa kokubili imali ebanzi (njengephesenti le-GDP) kanye njengesilinganiso sesikweletu, phecelezi-domestic private credit ratio sisebenza njengesilinganiso sezinga lokutthuthuka ngokwezimali, ukusebenzisana phakathi kwezimali ezibhadalwayo kanye nokuhluma komnotho kutholakele ukuthi kube nomthelela ongabalulekile omubi phezu kwezinga lentuthuko yezimali e-Afrika. Ngokomgomo lokhu kuchaza ukuthi i-Afrika idinga ukuthi igweme ukwencika kakhulu ukusebenzisa uhlelo lokuthuthukiswa komnotho njengomgudu lapho kungathuthukiswa komnotho. / Financial Accounting / M. Com. (Business Management)

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)

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

During August 2008 commissioners, senior tax administrators and policy makers from 28 African countries attended the International Conference on Taxation, State Building and Capacity Development in Africa. The objective of the conference had been to investigate how African countries can improve their resource mobilization, thereby decreasing Africa’s reliance on foreign aid, improving the fiscal independence of African countries and improving the living conditions of their citizens. It was identified during the conference that African countries can improve their resource mobilization through an improvement of their existing taxation structures. An improvement in existing taxation structures could in turn be achieved through improved sharing of information between African tax authorities on their tax structures currently in place, as well as the habits of their respective taxpayers. In order to facilitate the improved sharing of information, as well as to better equip African Tax Administrations for the task at hand, the African Tax Administration Forum (ATAF) was formed. The aim of this research is to determine whether any progress has been made regarding tax administration reform by African countries following the Conference on Taxation, State Building and Capacity Development in Africa, during the period 2008 to 2012. This has been determined by evaluating the structures of the ATAF and the activities implemented by the ATAF during the period 2008 to 2012 to meet its initial strategic objectives. Secondly, African countries that were previously members of SADC, and have since become members of the ATAF as well, were evaluated in order to determine whether the countries in question have implemented tax administration and governance reforms during the period 2008 to 2012, which have led to an improvement in the tax administration and governance structures of the countries in question. Furthermore, an evaluation was performed as to whether the improvements have led to an improvement in the fiscal independence and humanitarian conditions of the countries in question, during the period 2008 to 2012. The conclusion arrived at reveals that the ATAF has implemented several activities during the period 2008 to 2012, to meet its initial strategic objectives. Furthermore, all the analysed African countries have improved their tax administration structures during the period 2008 to 2012. Unfortunately, not all the countries analysed have been able to improve their governance structures during the period 2008 to 2012 as well. However, where a country has been able to improve both its tax administration and governance structures during the period 2008 to 2012, its fiscal independence and humanitarian conditions have also improved during the period 2008 to 2012. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

In hierdie proefskrif is die belangrike rol wat inligting tans en toenemend in die samelewing speel ondersoek, om te beklemtoon hoe noodsaaklik dit tans is om `n misdryf wat die wederregtelike en opsetlike verkryging van inligting strafbaar sal reël, te verorden. Die rol wat industriële spioenasie in die verband speel word uitgelig. As gevolg van die bepaalde onliggaamlike aard van inligting kan inligting nie soos liggaamlike eiendom `n persoon ontneem word nie. Inligting word gewoonlik bloot gekopieer en die oorspronklike houer van die inligting behou die inligting hoewel die dader ook die inligting verkry. Die gemeenregtelike misdaad van diefstal maak dus nie voorsiening vir die diefstal van inligting waar die inligting bloot gekopieer of gedupliseer is nie. Om te bepaal hoe hierdie bepaalde probleem in ander lande se regstelsels aangespreek word en om kennis op te doen oor hoe dit in die Suid-Afrikaanse reg aangespreek behoort te word, is die strafregtelike bepalings en selfs nie-strafregtelike bepalings in lande soos Engeland, Amerika, Kanada en Nederland ondersoek. Ten einde vas te stel welke inligting deur die strafreg beskerm behoort te word, is selfs sekere nie-strafregtelike bepalings van vermelde lande en van die Suid-Afrikaanse reg nagegaan. Insigte is verkry oor welke elemente sodanige inligting aan moet voldoen en `n definisie van beskermwaardige inligting word aanbeveel. Vir hierdie doel is `n nuwe begrip van beskermwaardige inligting geskep. Die redes waarom diefstal van inligting nie in Suid-Afrikaanse en die ander lande se regstelsels nie erken word nie, is bespreek. Die wyse waarop die gemeenregtelike misdaad van diefstal na die diefstal van onliggaamlike geld uitgebrei is, is ondersoek waarna `n aanbeveling gemaak word oor hoe die definisie van diefstal uitgebrei kan word om ook ander onliggaamlike objekte in te sluit. As gevolg van die bepaalde aard van inligting kan die gemeenregtelike definisie van diefstal nie uitgebrei word om inligting as `n objek in te sluit nie en word `n statutêre misdryf van diefstal van inligting voorgestel. / Jurisprudence / LL. D.

Summaries in Afrikaans and English / The aim was to establish factors related to learning motivation and learning attitude of learners in historically coloured schools. An eclectic approach was followed because theoretical views on motivation could not furnish a comprehensive theory. The definition emerging from this approach states that motivation is a process started within a person to create a state of need for satisfaction and happiness that can be reached by instigating and sustaining goal-directed activity. The link between learning and motivation, as well as related factors, was ascertained. Determinants of high and low levels of learning motivation were established. Programmes aimed at higher motivation levels were explored. Empirically it was proven that grade 9 learners in historically coloured schools leaned more towards an extrinsic orientation; grade 12's more intrinsic. An intervention programme is suggested. / Die doel was om vas te stel watter faktore hou verband met die leermotivering en leerhouding van leerders in histories bruin sekondere skole spesifiek. 'n Eklektiese benadering is gevolg omdat die teoretiese beskouings oor leerrnotivering nie 'n bevredigende allesomvattende teorie kon verskaf nie. Die werksdefinisie van motivering is 'n gevolg daarvan en lui as volg: motivering is die proses wat in die persoon aan die gang gesit word om 'n staat van behoefte na tevredenheid en geluk te skep wat bereik kan word deur doelgerigte aktiwiteit aan te stig en aan die gang te hou. Die verband tussen leer en motivering is bepaal asook die faktore wat verband hou met leermotivering. Bepalers van hoe en lae leermotiveringsvlakke is vasgestel en ingrypingsprogramme gemik op verhoogde motivering is ondersoek. Empiries is bewys dat die graad 9-leerders meer geneig is tot ekstrinsieke orienterings rakende leermotivering; graad 12-leerders meer intrinsiek. 'n lngrypingsprogram word voorgestel. / Teacher Education / M. Ed. (met spesialisering in Voorligting)

Text in Afrikaans / Alhoewel die Grondwet van die Republiek van Suid-Afrika die bestaande reg op regsverteenwoordiging uitgebrei het tot sy logiese eindpunt, is daar geen vaste inhoud aan hierdie reg gegee nie en sal die howe die omvang daarvan moet ontwikkel. Hierdie reg kan weens die heersende sosiale en ekonomiese omstandighede nie 'n absolute reg wees nie. Indien 'n beskuldigde nie 'n regsverteenwoordiger kan bekostig nie, sal een op staatsonkoste aan horn verskaf word, maar slegs indien <lit andersins tot wesentlike onreg sal lei. In so 'n geval het die beskuldigde nie die reg op 'n regsverteenwoordiger van sy keuse nie. Effektiewe regsverteenwoordiging word ook nie gewaarborg nie. Daar word derhalwe steeds nie aan die sine qua non van 'n volledige strafregplegingstelsel soos <lit oor tyd in die Verenigde State van Amerika ontwikkel het, <lit is die verskaffing van kostelose regsverteenwoordiging aan elke behoeftige persoon beskuldig van 'n emstige misdaad, voldoen nie / Although the Constitution of the Republic of South Africa has extended the existing right to legal representation to its logical conclusion, no definitive substance has been given to this right and the courts will have to develop the purview thereof. This right cannot be an absolute right because of ruling social and economic circumstances. Should an accused not be able to afford a legal representative, one will be supplied to him at state expense, but only if substantial injustice would otherwise result. In such an event the accused is not entitled to a legal representative of his choice. Effective legal representation is also not guaranteed. There is therefore still not compliance with the sine qua non of a comprehensive criminal justice system as has developed over time in the United States of America, that is the provision of free legal representation to every indigent person accused of a serious crime / Criminal & Procedural Law / LL.M. (Straf en Prosesreg)

Text in Afrikaans / The broad focus of the thesis is an analysis of the meaning and the modern development of the doctrine of the separation of power (trias politica) and the application thereof in the constitutional development in South Africa. The first chapter outlines the historical restrictions that were placed on governmental authority by the trias politica doctrine. In the following chapter the application of the trias politica doctrine in different governmental systems (parliamentary, presidential and semipresidential) are analysed. In the third chapter an analysis is made of the constitutions of the former Boer republics, chronologically followed by an analysis of the 1909, 1961 and 1983 Constitutions, to establish to which extent the trias politica doctrine was incorporated in the respective constitutions. In the subsequent chapters, the focus shifts to the constitutions in the post democratic era, namely the 1993 interim Constitution and the 1996 (final) Constitution. It is evident that the new supreme Constitution and an independent judiciary yielded to a stronger adherence to the separation of power principle. It is also evident that the retainment of the parliamentary system, with a fused legislature and executive authority, inhibited a stronger separation of power. The inclusion of sosioeconomic rights in the Constitution resulted in a more direct involvement in governmental policy. However, the Constitutional Court managed to maintain a fine balance between reviewing policy and the formulation of policy. In the closing chapter a short summary is provided, followed by comments on possible alternatives to the existing system to ensure a stronger separation of powers. / Public, Constitutional and International Law / LL. D. (Constitutional, International and Indigenous Law)

South Africa's transition to constitutional democracy marked the end of a system of government that perpetuated injustice on the basis of race. The previous system of government, underpinned by the principle of parliamentary supremacy, did not only exclude the majority of the population from public governance processes, it also economically exploited the majority of the population. As such, it laid the foundation for widespread poverty and inequalities in access to basic services. The Constitution of the Republic of South Africa, 1996 (the Constitution), is committed to correcting these past injustices and aims to establish a society based on social justice. This constitutional vision finds expression in the notion of transformative constitutionalism. Klare introduced the notion of transformative constitutionalism over a decade ago. For purpose of this thesis, the notion represents the socio-economic and political vision of post-apartheid South Africa to eradicate extreme poverty and inequalities in access to basic services as well as establish a democratic system of government that is inclusive, caring, participatory, representative and accountable. It captures the constitutional commitment to establish and maintain a society based on social justice by inter alia, eradicating poverty and inequalities in access to social services. The realisation of the socio-economic rights entrenched in the Bill of Rights of the Constitution (by all organs of state) is one of the ways in which to contribute towards meeting this transformative constitutional mandate, and by extension, striving towards the attainment of social justice. Although transformative constitutionalism and the achievement of a socially just society remain an ideal, the Constitution as the supreme law in the country, obligates the state, constitutive of public and private entities, to work towards its realisation, to the fullest extent possible. As part of post-apartheid institutional transformation, the Constitution established three spheres of government – national, provincial and local - which are distinct, interrelated and interdependent. All three spheres are obliged to operate in accordance with the principles of co-operative government and intergovernmental relations and are co-responsible for realising a number of constitutional objectives. Since 1996, the Constitution obliges local government (municipalities) to play an expanded "developmental" role. This has marked a move away from local government being regarded as merely a service delivery arm of government. xii The extended function of local government that came about with the constitutional dispensation finds expression in the notion of "developmental local government". This study is based on the premise that developmental local government must and can, together with the authorities in the other two spheres, contribute to transformative constitutionalism and social justice. Primarily, this study questions the extent to which the legal and policy framework on local government in South Africa enable local government (municipalities) to contribute towards realising the constitutional socio-economic rights underpinning the mandate of transformative constitutionalism. This study presents a review of relevant literature in order to establish links between the theoretical concepts underpinning this thesis. It examines the legal and policy framework on "developmental" local government in South Africa and analyses the central legal framework for the realisation of socio-economic rights at the local government level. In addition, the study explores the relevance and potential of local government indigent policies and Integrated Development Plans (IDPs) - as legally prescribed governance instruments - in contributing towards a more just society by examining their underlying legal and policy framework. It further distils from the theories and perspectives of social justice, benchmarks to guide local government towards achieving the transformative constitutional mandate aimed at social justice. Based on the legal, policy and other gaps identified, recommendations are made on how to optimise the potential of IDPs and municipal indigent policies in contributing towards achieving social justice. / PhD (Law), North-West University, Potchefstroom Campus, 2014