The general body of academic knowledge on the commercial development of smaller towns is in its infancy. Yet its inherent potential is well perceived from a development and market perspective. Shopping centre development could have an important function in getting products and services to the marketplace in an economical way. Furthermore, it could have a very significant socio-economic impact in the central business district (CBD). Although such a shopping centre will surely create new businesses, employment and production opportunities for local businesses it is of importance to first determine the financial viability and impact of the new development on existing businesses. Developers and researchers often approach the subject of shopping centre development from different perspectives. The research output is often of limited impact as the critical link between demographical analysis and financial viability is not made. Researchers are usually excluded from the physical establishment, rental structures, tenant mix, design, cost of construction, return on investment, funding and future management of the proposed new shopping centre project. Linking demographic assessment and financial viability is a critical output of this study. Bethlehem and its district are quite unique in a number of ways, especially regarding the presence of a large farming community. Bethlehem provides goods and services to residents of Bethlehem, Clarens, Kestell, Harrismith, Heilbron, Paul Roux, Petrus Steyn, Reitz, Senekal and Warden. The main shopping activity occurs in the CBD of Bethlehem and its surrounding areas. Bethlehem only has one major shopping centre (the Metropolitan Centre) that provides goods and services for the people in the surrounding area. This causes an over concentration in the CBD and too much traffic in an already limited space. There is a high need for Bethlehem to provide a bigger shopping centre for the citizens of the town, as well as the surrounding areas. This study investigates the need for a new shopping centre in Bethlehem and will determine whether a new shopping centre will be viable within the area The empirical study revealed that approximately half of the respondents are not satisfied with the current shopping centres in Bethlehem. A greater amount of respondents felt that the shopping centres do not offer enough parking. The study revealed that, from a consumer point of view, there is definitely a need for a new shopping centre in Bethlehem and that there is a gap of approximately 12 892m² GLA (Gross leasable area). However, this was determined before the opening of the new Dihlabeng Mall. The Dihlabeng Mall occupies 24 142m², therefore an oversupply is already taken place. / MArt et Scien (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2013

Text in Afrikaans / By ontbinding van 'n huwelik buite gemeenskap van goed beskik die hof oor 'n diskresionere bevoegdheid om 'n herverdeling van bates van die onderskeie boedels te gelas. Die voorvereiste, naamlik 'n bydrae tot die instandhouding of vergroting van die boedel van die ander en die uitleg van die bewoording van die wet bring egter mee dat die hof se diskresie om 'n billike herverdeling te beveel ingekort is. Bydrae behoort op gelyke vlak tesarne met al die relevante faktore 'n rol te speel. Huwelikswangedrag behoort 'n beperkte rol te speel by herverdelingsbevele. In sekere gevalle sal dit egter onbillik wees om skuld as faktor te ignoreer. Die skuld van die party teen wie die verdeling gevra word behoort nie 'n rol te speel nie. Sekere wetswysiginge is nodig ten einde die doel van die wet, naamlik bereiking van geregtigheid tussen die partye, te bewerkstellig. / On dissolution of a maniage out of commwrity of property the court has discretionary power to order a distribution of the assets of the different estates. The precondition, namely a contribution to the maintenance or increase of the estate of the other, and the interpretation of the words of the act, however, results in a curtailment of the court's discretion to order a just and equitable distribution. Contribution should play a role on the same level as all the other relevant factors. Misconduct should play a restricted role in a redistribution order. However, in certain cases it would be inequitable to ignore misconduct as a factor. The misconduct of the party against whom the redistribution is sought should not play a role. Certain amendments of the act are necessary to achieve the aim of the act, namely the attaining of equity between the parties. / Private Law / LL. M.

Text in Afrikaans / By ontbinding van 'n huwelik buite gemeenskap van goed beskik die hof oor 'n diskresionere bevoegdheid om 'n herverdeling van bates van die onderskeie boedels te gelas. Die voorvereiste, naamlik 'n bydrae tot die instandhouding of vergroting van die boedel van die ander en die uitleg van die bewoording van die wet bring egter mee dat die hof se diskresie om 'n billike herverdeling te beveel ingekort is. Bydrae behoort op gelyke vlak tesarne met al die relevante faktore 'n rol te speel. Huwelikswangedrag behoort 'n beperkte rol te speel by herverdelingsbevele. In sekere gevalle sal dit egter onbillik wees om skuld as faktor te ignoreer. Die skuld van die party teen wie die verdeling gevra word behoort nie 'n rol te speel nie. Sekere wetswysiginge is nodig ten einde die doel van die wet, naamlik bereiking van geregtigheid tussen die partye, te bewerkstellig. / On dissolution of a maniage out of commwrity of property the court has discretionary power to order a distribution of the assets of the different estates. The precondition, namely a contribution to the maintenance or increase of the estate of the other, and the interpretation of the words of the act, however, results in a curtailment of the court's discretion to order a just and equitable distribution. Contribution should play a role on the same level as all the other relevant factors. Misconduct should play a restricted role in a redistribution order. However, in certain cases it would be inequitable to ignore misconduct as a factor. The misconduct of the party against whom the redistribution is sought should not play a role. Certain amendments of the act are necessary to achieve the aim of the act, namely the attaining of equity between the parties. / Private Law / LL. M.

Text in Afrikaans, abstract in Afrikaans and English / Different methods of calculation of the loss of support of minor children, are investigated. According to one method (A), one first has to establish that the deceased's income was not all absorbed for his/her own maintenance. Only if there is surplus income available, it can be inferred that the deceased contributed towards the maintenance of the minor children and that the children have suffered a loss. According to another method (B) both parents' income are added and then divided between the family members. The minor child's loss of support is an amount which represent his/her share in the deceased's own income - a child automatically suffers a loss according to this method, in the event of death of a parent. Method B ought to be applied, because it is consistent with the reciprocal duty of support between spouses and the duty of spouses to maintain children. / Verskillende metodes om die verlies aan onderhoud van afhanklike kinders te bereken word ondersoek. Volgens een benadering (A) moet eers vasgestel word of die oorledene se inkomste nie alles geabsorbeer is vir sy /haar eie onderhoud nie. Slegs indien daar surplusinkomste was, kan aanvaar word dat die oorledene bygedra het tot die onderhoud van die minderjarige kinders en dat die kinders 'n verlies ly. Volgens die ander benadering (B) word beide ouers se inkomste bymekaar getel en dan tussen die gesinslede verdeel. Elke minderjarige kind se verlies aan onderhoud is 'n bedrag wat sy/haar aandeel in die oorlede ouer se afsonderlike inkomste verteenwoordig - 'n kind ly outomaties volgens hierdie metode 'n verlies. Metode B behoort meestal aanwending te vind, aangesien dit in ooreenstemming is met die wederkerige onderhoudsplig tussen gades en die plig van ouers om hul kinders te onderhou. / Private Law / LL. M. (Law)

Text in Afrikaans, abstract in Afrikaans and English / Different methods of calculation of the loss of support of minor children, are investigated. According to one method (A), one first has to establish that the deceased's income was not all absorbed for his/her own maintenance. Only if there is surplus income available, it can be inferred that the deceased contributed towards the maintenance of the minor children and that the children have suffered a loss. According to another method (B) both parents' income are added and then divided between the family members. The minor child's loss of support is an amount which represent his/her share in the deceased's own income - a child automatically suffers a loss according to this method, in the event of death of a parent. Method B ought to be applied, because it is consistent with the reciprocal duty of support between spouses and the duty of spouses to maintain children. / Verskillende metodes om die verlies aan onderhoud van afhanklike kinders te bereken word ondersoek. Volgens een benadering (A) moet eers vasgestel word of die oorledene se inkomste nie alles geabsorbeer is vir sy /haar eie onderhoud nie. Slegs indien daar surplusinkomste was, kan aanvaar word dat die oorledene bygedra het tot die onderhoud van die minderjarige kinders en dat die kinders 'n verlies ly. Volgens die ander benadering (B) word beide ouers se inkomste bymekaar getel en dan tussen die gesinslede verdeel. Elke minderjarige kind se verlies aan onderhoud is 'n bedrag wat sy/haar aandeel in die oorlede ouer se afsonderlike inkomste verteenwoordig - 'n kind ly outomaties volgens hierdie metode 'n verlies. Metode B behoort meestal aanwending te vind, aangesien dit in ooreenstemming is met die wederkerige onderhoudsplig tussen gades en die plig van ouers om hul kinders te onderhou. / Private Law / LL. M. (Law)

In this research report the estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are identified by determining the impact thereof and whether or not there are any differences with regard to the estate implications of a traditional marriage. The Civil Union Act came into effect to give legality to the relationship between homosexual couples by providing the option to conclude a marriage or civil partnership. Both of these institutions thus have the same legal consequences. According to Section 13 of the Civil Union Act the implications of the Marriage Act also apply to the Civil Union Act. The feasibility of this principle is not taken into account regarding estate implications. Since a marriage and civil partnership in terms of the Civil Union Act differs from a traditional marriage, it leads to uncertainty with regard to the application of this principle. This uncertainty and estate implications are the topic of this study. The total effect of the Civil Union Act is not discussed in the Civil Union Act, but rather consists of references to other legislation. Consequently the specific estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are discussed with specific focus on marriage regimes, maintenance, purchasing of household necessities, donations and tax benefits. Both the position before and after the Civil Union Act are considered. Firstly marriage regimes are discussed since it is the first step in identifying estate implications for the marriage or civil partnership. Maintenance is considered a direct result of a marriage and is referred to in many laws. It is therefore necessary to discuss the content of the legislation and whether or not it is compatible with the Civil Union Act. The buying of household necessities, donations and tax benefits has a unique effect on a marriage and the focus in this study is on the effect it has on a marriage and civil partnership entered into in terms of the Civil Union Act. The conclusion is that this research report will provide clarity on what exactly the estate implications are for parties who have married or concluded a civil partnership in terms of the Civil Union Act. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

In this research report the estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are identified by determining the impact thereof and whether or not there are any differences with regard to the estate implications of a traditional marriage. The Civil Union Act came into effect to give legality to the relationship between homosexual couples by providing the option to conclude a marriage or civil partnership. Both of these institutions thus have the same legal consequences. According to Section 13 of the Civil Union Act the implications of the Marriage Act also apply to the Civil Union Act. The feasibility of this principle is not taken into account regarding estate implications. Since a marriage and civil partnership in terms of the Civil Union Act differs from a traditional marriage, it leads to uncertainty with regard to the application of this principle. This uncertainty and estate implications are the topic of this study. The total effect of the Civil Union Act is not discussed in the Civil Union Act, but rather consists of references to other legislation. Consequently the specific estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are discussed with specific focus on marriage regimes, maintenance, purchasing of household necessities, donations and tax benefits. Both the position before and after the Civil Union Act are considered. Firstly marriage regimes are discussed since it is the first step in identifying estate implications for the marriage or civil partnership. Maintenance is considered a direct result of a marriage and is referred to in many laws. It is therefore necessary to discuss the content of the legislation and whether or not it is compatible with the Civil Union Act. The buying of household necessities, donations and tax benefits has a unique effect on a marriage and the focus in this study is on the effect it has on a marriage and civil partnership entered into in terms of the Civil Union Act. The conclusion is that this research report will provide clarity on what exactly the estate implications are for parties who have married or concluded a civil partnership in terms of the Civil Union Act. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)