The event tourism industry is one of the fastest growing tourism industries worldwide. One type of event that is growing immensely is festivals, especially music festivals such as the Cape Town International Jazz Festival. As a result of the fast growing pace of festivals, it has become crucial for a festival to sustain itself in the market place to stay competitive. The Cape Town International Jazz Festival (the Jazz Festival) is a fast growing music festival and hosts numerous well–known local and international jazz artists, as well as young up–and–coming artists. For this exciting Jazz Festival to keep growing, it needs to be sustainable. To achieve this, the organisers and managers of the Jazz Festival need to know what is important to the visitors of the Jazz Festival, so they can fulfil their needs. This in turn leads to satisfied visitors that will return to the Jazz Festival and keep the festival sustainable. Generally speaking, music festivals have a more professional management approach than other tourism events and thus are more likely to be more successful. Key Success Factors (KSFs) are a precondition for the success of any event and will influence the competitiveness of the event in the market place. It is imperative for organisers to identify the KSFs that are important to the visitors so as to provide them with a satisfactory experience. This will also assist in measuring the achievement of the event’s goals and objectives. The main purpose of this study was to determine the KSFs in managing the visitor experience at the Cape Town International Jazz Festival. To reach this goal, the study is divided into two articles. Research for both articles was conducted at the Cape Town International Jazz Festival through distributing 400 questionnaires randomly throughout the two days of the festival, which was held on 3 and 4 April 2010. Article 1 is titled: “Key aspects for efficient and effective management of the Cape Town International Jazz Festival: a visitor’s perspective”. The main purpose of this article was to identify the Key Success Factors in managing the Cape Town International Jazz Festival, to determine what visitors deemed as important when attending the Jazz Festival. A factor analysis was done to achieve this goal. Results indicated that Hospitality Factors, Quality Venues, Information Dissemination, Marketing and Sales, and Value and Quality are the KSFs that are of importance when managing the Jazz Festival. The results of this article provided festival managers with valuable information when organising an event such as the Cape Town International Jazz Festival. Article 2 is titled: “The importance of different Key Success Factors to different target markets of the Cape Town International Jazz Festival based on travel motives”. The main purpose of this article was to determine whether different target markets that are visiting the Jazz Festival, deemed different KSFs as important, depending on their travel motives. An analysis of variance (ANOVA) was done to determine if there were statistically significant differences between the three clusters and the KSFs that they deemed important. Results showed that the three clusters, namely, Escapists, Culture Seekers and Jazz Lovers, deemed different KSFs as important when they are visiting the Jazz Festival. The results of this article gave festival organisers and marketing managers insight as to which markets to focus scarce marketing resources on and which markets to keep growing, as they will sustain the festival in the long term. Therefore, this research revealed the KSFs that are of utmost importance when managing the Cape Town International Jazz Festival, and that these aspects differ for certain markets. Organisers therefore need to assess the KSFs to provide products that will satisfy the visitor in order for him/her to return each year and keep the festival competitive and sustainable. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.

The event tourism industry is one of the fastest growing tourism industries worldwide. One type of event that is growing immensely is festivals, especially music festivals such as the Cape Town International Jazz Festival. As a result of the fast growing pace of festivals, it has become crucial for a festival to sustain itself in the market place to stay competitive. The Cape Town International Jazz Festival (the Jazz Festival) is a fast growing music festival and hosts numerous well–known local and international jazz artists, as well as young up–and–coming artists. For this exciting Jazz Festival to keep growing, it needs to be sustainable. To achieve this, the organisers and managers of the Jazz Festival need to know what is important to the visitors of the Jazz Festival, so they can fulfil their needs. This in turn leads to satisfied visitors that will return to the Jazz Festival and keep the festival sustainable. Generally speaking, music festivals have a more professional management approach than other tourism events and thus are more likely to be more successful. Key Success Factors (KSFs) are a precondition for the success of any event and will influence the competitiveness of the event in the market place. It is imperative for organisers to identify the KSFs that are important to the visitors so as to provide them with a satisfactory experience. This will also assist in measuring the achievement of the event’s goals and objectives. The main purpose of this study was to determine the KSFs in managing the visitor experience at the Cape Town International Jazz Festival. To reach this goal, the study is divided into two articles. Research for both articles was conducted at the Cape Town International Jazz Festival through distributing 400 questionnaires randomly throughout the two days of the festival, which was held on 3 and 4 April 2010. Article 1 is titled: “Key aspects for efficient and effective management of the Cape Town International Jazz Festival: a visitor’s perspective”. The main purpose of this article was to identify the Key Success Factors in managing the Cape Town International Jazz Festival, to determine what visitors deemed as important when attending the Jazz Festival. A factor analysis was done to achieve this goal. Results indicated that Hospitality Factors, Quality Venues, Information Dissemination, Marketing and Sales, and Value and Quality are the KSFs that are of importance when managing the Jazz Festival. The results of this article provided festival managers with valuable information when organising an event such as the Cape Town International Jazz Festival. Article 2 is titled: “The importance of different Key Success Factors to different target markets of the Cape Town International Jazz Festival based on travel motives”. The main purpose of this article was to determine whether different target markets that are visiting the Jazz Festival, deemed different KSFs as important, depending on their travel motives. An analysis of variance (ANOVA) was done to determine if there were statistically significant differences between the three clusters and the KSFs that they deemed important. Results showed that the three clusters, namely, Escapists, Culture Seekers and Jazz Lovers, deemed different KSFs as important when they are visiting the Jazz Festival. The results of this article gave festival organisers and marketing managers insight as to which markets to focus scarce marketing resources on and which markets to keep growing, as they will sustain the festival in the long term. Therefore, this research revealed the KSFs that are of utmost importance when managing the Cape Town International Jazz Festival, and that these aspects differ for certain markets. Organisers therefore need to assess the KSFs to provide products that will satisfy the visitor in order for him/her to return each year and keep the festival competitive and sustainable. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.

Currently a need exists in South Africa for an age-, linguistically- and culturally appropriate perceptual speech assessment protocol for Zulu-speaking pre-school children with cleft palate. The aim of this study was to develop a reliable perceptual speech assessment protocol for Zulu-speaking pre-school children with cleft palate based on the international guidelines (www.eurocran.org). Furthermore the clinical applicability and relevance of these guidelines for the perceptual assessment of cleft palate speech in the Zulu language were determined. The aims were reached by following a mixed methods research approach and by conducting the research in four phases. In phase one the protocol was compiled with the assistance of an expert Zulu linguist, in phase two the protocol was pre-tested on 12 normal Zulu-speaking pre-school children between three and six years of age; in phase three the perceptions of speech-language therapists regarding the clinical applicability of the protocol were determined after administration thereof on 12 Zulu-speaking pre-school children with cleft palate between the ages of three and six years; and finally in phase four the relevance of applying the international guidelines to the Zulu language was reflected on. A critical analysis of the protocol indicated that the international guidelines (www.eurocran.org) could be used to develop a perceptual speech assessment protocol in an African language namely Zulu. Results of the pilot study revealed that the protocol was age, culturally and linguistically appropriate for normal Zulu-speaking pre-school children. The speech-language therapist participants indicated that the protocol was clinically applicable to Zulu-speaking pre-school children with cleft lip and palate in terms of cultural sensitivity, administration time and its ability to elicit and identify cleft palate speech characteristics. The international guidelines (www.eurocran.org) could be applied to the Zulu language with an emphasis on the click sounds in Zulu. The results have clinical implications for cleft palate service delivery in South Africa. These implications were for in-service training of speech-language therapists regarding cleft palate to provide them with evidence-based guidelines for clinical practice. Implications for further research included the development of norms of speech development in the Zulu language and the standardization of the perceptual speech assessment protocol. This study is valuable as it is the first tool for the perceptual assessment of cleft palate speech in Zulu. The research methodology may serve as an example for the development of similar speech assessment protocols for children with cleft palate in other African languages. AFRIKAANS: Tans bestaan daar ‘n behoefte in Suid-Afrika vir ‘n ouderdoms-, taal- en kultureel toepaslike persepsuele spraak assesseringsmateriaal vir Zoeloe-sprekende voorskoolse kinders met gesplete lip en verhemelte. Die doel van hierdie studie was om ‘n betroubare en geldige Zoeloe persepsuele spraak assesseringsprotokol vir voorskoolse kinders met gesplete lip en verhemelte te ontwikkel gebasseer op die internasionale riglyne (www.eurocran.org). Die kliniese toepaslikheid en relevansie van die internasionale riglyne vir die persepsuele assessering van gesplete lip en verhemelte is bepaal. Die doelwitte is bereik deur ‘n gemengde kwalitatiewe en kwantitatiewe navorsingsmetode te volg asook deur die navorsing in vier fases uit te voer. In fase een is die protokol ontwikkel met die bystand van ‘n Zoeloe taalkundige, in fase twee is die protokol getoets op 12 normale Zoeloe-sprekende kinders tussen drie en ses jaar, in fase drie is die persepsies van drie spraak-taalterapeute verkry aangaande die kliniese toepaslikheid van die protokol na afloop van evaluasies op 12 Zoeloe-sprekende voorskoolse kinders met gesplete lip en verhemelte tussen drie en ses jaar, in fase vier is gereflekteer op die toepaslikheid van die internasionale riglyne vir Zoeloe. ‘n Kritiese analise van die protokol het aangedui dat die internasionale riglyne (www.eurocran.org) gebruik kon word om ‘n persepsuele spraak assesseringsprotokol in ‘n Afrika taal, naamlik Zoeloe, op te stel. Resultate van die voorstudie het aangedui dat die protokol taal-, ouderdoms- en kultureel toepaslik was vir die normale Zoeloe-sprekende voorskoolse kinders. Die spraak-taalterapeute as deelnemers het aangedui dat die protokol klinies toepaslik was vir voorskoolse kinders met gesplete lip en verhemelte in terme van die kulturele sensitiwiteit van die protokol, administrasie tyd asook die vermoë om die spesifieke gesplete lip en verhemelte spraakkenmerke te ontlok. Die internasionale riglyne (www.eurocran.org) kon gevolg word vir Zoeloe met insluiting van die suigklanke in die Zoeloe taalstruktuur. Die resultate het implikasies vir dienslewering in Suid-Afrika met betrekking tot gesplete lip en verhemelte. Hierdie implikasies sluit in-diens opleiding van spraak-taalterapeute in om aan hul riglyne te verskaf vir beste praktyk. Implikasies vir verdere navorsing omsluit die ontwikkeling van norme in terme van die spraak ontwikkeling in Zoeloe asook die moontlike standardisering van die persepsuele spraak asesseringsprotokol. Die studie is waardevol aangesien dit die eerste poging was om ‘n persepsuele spraak assesseringsprotokol in Zoeloe te ontwikkel vir die evaluasie van kinders met gesplete lip en verhemelte. Die navorsingsmetodologie kan gevolg word vir die ontwikkeling van soortgelyke spraak assesseringprotokolle vir kinders met gesplete lip en verhemelte in ander Afrika tale. Copyright / Dissertation (MCommunication Pathology)--University of Pretoria, 2010. / Speech-Language Pathology and Audiology / unrestricted

South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively managed by their holding companies in South Africa, and the anti-avoidance measures, such as the controlled foreign company provisions, which impute the income of a foreign subsidiary to the South African investment company. Many South African companies have chosen to route their investments in African countries through foreign subsidiaries. Besides having a more investor-friendly tax regime, these countries offer more favourable relief from double taxation, both unilaterally and by means of their network of tax treaties. South Africa has identified some of its shortcomings. It has introduced concessionary tax provisions for locally based headquarter companies that invest abroad. It recognises the high cost of doing business in Africa due to the fact that many African countries impose withholding taxes on several types of income even though they may not be from a local source. Therefore, South Africa is granting tax rebates for foreign withholding taxes paid on service fees charged to foreign entities despite the income being derived from a South African source. Both these measures reduce double taxation but, are they sufficient to encourage direct investment from South Africa into other African countries? This study seeks to evaluate the effectiveness of the South African double taxation relief provisions by using a case study of a South African company that has investments in several African countries. It compares the application of the double taxation relief provisions of South Africa, another African country and a non-African country to the case study. It analyses the outcomes and assesses the effectiveness of South Africa’s current legislation for unilateral tax relief and its tax treaties in minimising double taxation. Finally, it makes some recommendations on possible improvements to the legislation in order to achieve the stated goal of being the financial hub for investment into Africa AFRIKAANS : Suid Afrika het aangedui dat dit die poort vir belegging na Afrika wil wees. Die heffing van belasting op die wêreldwye inkomste van belastingpligtige inwoners stel Suid-Afrikaanse maatskappye egter bloot aan dubbelbelasting indien die land waarin beleggings gemaak word ook aanspraak maak op die reg om inkomste wat in daardie land verdien is, te belas. Sekere bepalings in die Suid-Afrikaanse belastingwetgewing stel belastingbetalers verder bloot aan dubbelbelasting indien die inkomste van buitelandse filiale ook by die inkomste van inwoners ingesluit moet word. Twee sulke voorbeelde sluit die definisie van belastingpligtige inwoner ingevolge waarvan buitelandse filiale wat effektiewelik deur hulle houermaatskappy in Suid-Afrika bestuur word en sekere teenvermydingsmaatstawwe, soos byvoorbeeld die beheerde buitelandse maatskappy bepalings ingevolge waarvan die inkomste van ʼn buitelandse filiaal aan ʼn Suid-Afrikaanse beleggingsmaatskappy toegeskryf word, in. Daar is heelwat Suid-Afrikaanse maatskappye wat verkies om hulle beleggings in Afrika deur middel van filiale wat in ander lande geregistreer is, te hou. Hierdie gekose lande het nie net gunstige belasting instellings bewinde nie maar bied ook meer voordelige verligting van dubbelbelasting, beide eensydig en deur middel van hulle netwerk van belastingooreenkomste, aan. Suid-Afrika het sy tekortkominge geidentifiseer. Voordelige belastingbepalings is geskep vir plaaslike hoofkantoor maatskappye wat beleggings in die buiteland hou. Erkenning is gegee aan die hoë koste om besigheid in Afrika te doen as gevolg van die feit dat menige Afrika-lande belasting op verskeie tipe inkomste weerhou selfs as die oorsprong van die inkomste nie vanuit daardie lande kom nie. Suid-Afrika is gewillig om belastingkortings vir die buitelandse belasting so weerhou toe te staan ten spyte daarvan dat die oorsprong van die inkomste in Suid-Afrika is. Beide die maatstawwe is gemik op tot die vermindering van dubbelbelasting, maar is dit voldoende om direkte beleggings vanaf Suid-Afrika in ander Afrika-lande aan te moedig? Die doelwit van hierdie studie is om te bepaal hoe effektief die Suid-Afrikaanse bepalings wat gemik is om dubbelbelasting te verhoed deur middel van ‘n gevallestudie van ʼn Suid-Afrikaanse maatskappy wat meervoudige beleggings in verskeie Afrika-lande het. Die studie vergelyk die toepassing van die vermindering van dubbelbelastingbepalings van Suid-Afrika, ʼn ander Afrika-land en ʼn nie-Afrika-land. Die resultate word geanaliseer en die effektiwiteit van die huidige wetgewing vir eensydige verligting van dubbelbelasting en die huidige belastingooreenkomste om dubbelbelasting te verminder, word beraam. Ten slotte, die studie beoog ook om aanbevelings wat dalk die wetgewing kan verbeter ten einde die gewensde doelwit om Suid Afrika die finansiële poort vir beleggings in Afrika te bereik, te maak. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

The inability to effectively hedge against unfavourable exchange rate movements, using the current forward exchange rate as the only guideline, is a key inhibiting factor of international trade. Market participants use the current forward exchange rate quoted in the market to make decisions regarding future exchange rate changes. However, the current forward exchange rate is not solely determined by the interaction of demand and supply, but is also a mechanistic estimation, which is based on the current spot exchange rate and the carry cost of the transaction. Results of various studies, including this study, demonstrated that the current forward exchange rate differs substantially from the realized future spot exchange rate. This phenomenon is known as the exchange rate puzzle. This study contributes to the dynamics of modelling exchange rate theories by developing an exchange rate model that has the ability to explain the realized future spot exchange rate and the exchange rate puzzle. The exchange rate model is based only on current (time t) economic fundamentals and includes an alternative approach of incorporating the impact of the interaction of two international financial markets into the model. This study derived a unique exchange rate model, which proves that the exchange rate puzzle is a pseudo problem. The pseudo problem is based on the generally excepted fallacy that current non–stationary, level time series data cannot be used to model exchange rate theories, because of the incorrect assumption that all the available econometric methods yield statistically insignificant results due to spurious regressions. Empirical evidence conclusively shows that using non–stationary, level time series data of current economic fundamentals can statistically significantly explain the realized future spot exchange rate and, therefore, that the exchange rate puzzle can be solved. This model will give market participants in the foreign exchange market a better indication of expected future exchange rates, which will considerably reduce the dependence on the mechanistically derived forward points. The newly derived exchange rate model will also have an influence on the demand and supply of forward exchange, resulting in forward points that are a more accurate prediction of the realized future exchange rate. / Thesis (Ph.D. (Risk management))--North-West University, Potchefstroom Campus, 2011.

The inability to effectively hedge against unfavourable exchange rate movements, using the current forward exchange rate as the only guideline, is a key inhibiting factor of international trade. Market participants use the current forward exchange rate quoted in the market to make decisions regarding future exchange rate changes. However, the current forward exchange rate is not solely determined by the interaction of demand and supply, but is also a mechanistic estimation, which is based on the current spot exchange rate and the carry cost of the transaction. Results of various studies, including this study, demonstrated that the current forward exchange rate differs substantially from the realized future spot exchange rate. This phenomenon is known as the exchange rate puzzle. This study contributes to the dynamics of modelling exchange rate theories by developing an exchange rate model that has the ability to explain the realized future spot exchange rate and the exchange rate puzzle. The exchange rate model is based only on current (time t) economic fundamentals and includes an alternative approach of incorporating the impact of the interaction of two international financial markets into the model. This study derived a unique exchange rate model, which proves that the exchange rate puzzle is a pseudo problem. The pseudo problem is based on the generally excepted fallacy that current non–stationary, level time series data cannot be used to model exchange rate theories, because of the incorrect assumption that all the available econometric methods yield statistically insignificant results due to spurious regressions. Empirical evidence conclusively shows that using non–stationary, level time series data of current economic fundamentals can statistically significantly explain the realized future spot exchange rate and, therefore, that the exchange rate puzzle can be solved. This model will give market participants in the foreign exchange market a better indication of expected future exchange rates, which will considerably reduce the dependence on the mechanistically derived forward points. The newly derived exchange rate model will also have an influence on the demand and supply of forward exchange, resulting in forward points that are a more accurate prediction of the realized future exchange rate. / Thesis (Ph.D. (Risk management))--North-West University, Potchefstroom Campus, 2011.

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

Sections 15 and 16 of the Criminal Law (Sexual Offences and Related Matters) Amended Act 32 of 2007 regulate consensual sexual acts between children. Both these sections criminalised children engaging in consensual sexual acts. The constitutionality of sections 15 and 16 of the Act where tested before the Constitutional Court by the Teddy Bear Clinic and RAPCAM. The Constitutional Court held that both articles are unconstitutional and ruled that these articles violate children's right to human dignity, privacy and the best interest of the child. The objective of this dissertation is to investigate whether children’s best interests are protected by law when they are involved in consensual sexual conduct. In order to answer this question, the historical background of legislation that regulated consensual sexual acts between children is analysed. Legislation that gives and protects children’s right to self-determination is examined. International instruments are also analysed. The High Court and the Constitutional Court judgements relating to children involved in consensual sexual conducts are discussed. The negative consequences of both these articles are discussed. The best interest principle is discussed according to case law. Ultimately a conclusion is reached. / LLM (Comparative Child Law), North-West University, Potchefstroom Campus, 2014