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

Text in Afrikaans / The Convention on the Rights of the Child was adopted by the United Nations General Assembly on 29 November 1989. Included in the inherent rights set out in the Convention is the right to the highest attainable standard of health. In implementing the Convention states parties must refer to the requirements of article 2 of the Convention, which places them under a duty to respect and ensure the rights in the Convention to each child. The term “respect” implies a duty of good faith to refrain from actions which would breach the Convention. The “duty to ensure”, however, requires states parties to take whatever measures are necessary in order to enable children to enjoy their rights. A state party must also review its legislation in order to ensure that domestic law is consistent with the Convention. South Africa showed commitment to protecting and promoting children’s health when it ratified the United Nations Convention on the Rights of the Child in 1995 and subsequently adopted the Constitution of the Republic of South Africa, 1996, which includes provisions guaranteeing the health rights of children. South Africa also showed commitment to give legislative effect to the protection and promotion of children’s health by reviewing the Health Act 63 of 1977 (reviewed as the National Health Act 61 of 2003) and the Child Care Act 74 of 1983 (reviewed as the Children’s Act 38 of 2005). The review of the Child Care Act 74 of 1983 revealed that the act is virtually silent on the issue of child health. This led to the decision to identify and evaluate existing policy and legislation, as well as pending relevant law reform and policy affecting child health in order to assess how well South African legislation addresses the issue. The research showed that although much legislation exists, none provides comprehensively for child health rights. The legislation that does exist contains obvious gaps. Most importantly, there is no reference to the core minimum requirements for the state in providing for the health of children, particularly in the way of health services and nutrition. Further, there is a complete lack of legislation which protects the health needs of disabled children. A comparative study was also undertaken. Legislation of India and Canada were evaluated in order to make recommendations as to how the gaps in South African legislation can be rectified. However, the research showed that South Africa has made far more significant progress in promoting a rightsbased approach to children’s health in legislation. In order to ensure that the health rights of children are protected and promoted, I propose more comprehensive legislative protection. / Private Law / LL.D.

The perpetual conflict in Darfur, Sudan, which started anew in 2003, had dire humanitarian consequences and threatened international peace and security. The UN Security Council, which has the primary responsibility for maintaining international peace and security, adopted Resolution 1769 on 31 July 2007 and authorised a 26 000 person-strong joint African Union/United Nations hybrid operation in Darfur (UNAMID) to take over from AMIS (the African Union peace operation in Darfur). UNAMID was established with dual command and control linked to both the African Union and the United Nations and both organisations would have an equal say in its mandate and operations. Given this unique and unprecedented arrangement between a regional organisation and the United Nations in terms of maintaining international peace and security, the aim of this research was to: • Understand and describe the political motivations/reasons why the United Nations formed a hybrid peace operation with the African Union; • Establish in which way the aforementioned impacted on future efforts of the United Nations to maintain international peace and security, especially on the African continent; and, based on this, • To determine whether or not hybrid operations were a viable alternative for the United Nations to maintain international peace and security. By means of a thorough analysis of the theoretical underpinnings of international peace and security, an assessment of the peace and security architecture of the United Nations and the African Union, an investigation into the origins of the Darfur conflict, an examination of the structure and mandate of UNAMID, and through an empirical investigation, a new theoretical proposition is provided in the conclusion of the thesis. It is concluded that the UNAMID model, in practical terms, is not an optimal mechanism for the United Nations to use to maintain international peace and security because it suffers from numerous internal political inequities and operational inadequacies. / Thesis (Ph.D. (Political Studies))--North-West University, Potchefstroom Campus, 2012

The perpetual conflict in Darfur, Sudan, which started anew in 2003, had dire humanitarian consequences and threatened international peace and security. The UN Security Council, which has the primary responsibility for maintaining international peace and security, adopted Resolution 1769 on 31 July 2007 and authorised a 26 000 person-strong joint African Union/United Nations hybrid operation in Darfur (UNAMID) to take over from AMIS (the African Union peace operation in Darfur). UNAMID was established with dual command and control linked to both the African Union and the United Nations and both organisations would have an equal say in its mandate and operations. Given this unique and unprecedented arrangement between a regional organisation and the United Nations in terms of maintaining international peace and security, the aim of this research was to: • Understand and describe the political motivations/reasons why the United Nations formed a hybrid peace operation with the African Union; • Establish in which way the aforementioned impacted on future efforts of the United Nations to maintain international peace and security, especially on the African continent; and, based on this, • To determine whether or not hybrid operations were a viable alternative for the United Nations to maintain international peace and security. By means of a thorough analysis of the theoretical underpinnings of international peace and security, an assessment of the peace and security architecture of the United Nations and the African Union, an investigation into the origins of the Darfur conflict, an examination of the structure and mandate of UNAMID, and through an empirical investigation, a new theoretical proposition is provided in the conclusion of the thesis. It is concluded that the UNAMID model, in practical terms, is not an optimal mechanism for the United Nations to use to maintain international peace and security because it suffers from numerous internal political inequities and operational inadequacies. / Thesis (Ph.D. (Political Studies))--North-West University, Potchefstroom Campus, 2012

Since the Internet became available for commercial use in the early 90s, the way of doing business was changed forever. The Internet and electronic commerce have allowed people to carry out business by means of electronic communications, which makes it possible for them to do business and to conclude contracts with people situated within foreign jurisdictions. The need for consumer protection in electronic commerce has become necessary because of the misuse of aspects peculiar to electronic–commerce. Consumers have been cautious to make use of electroniccommerce, as they are uncertain about the consequences that their actions might have. Consumers will only utilise e–commerce if they have confidence in the legal system regulating it; therefore, legislation was needed to regulate their e–commerce activities. In 2002, the Electronic Communications and Transactions Act, 2002 was introduced into South African law as the first piece of legislation that would deal exclusively with electronic communications. Chapter VII of this particular act deals exclusively with consumer protection and seeks to remove certain uncertainties imposed by e–commerce. This is done by providing the South African consumer with statutory rights and obligations when engaging in electronic communications. The Consumer Protection Act, 68 of 2008 is the most recent piece of legislation that aims to promote a consistent legislative and enforcement framework relating to consumer transactions and agreements. South African legislation dealing with electronic commerce is relatively recent, and it is uncertain whether consumers are offered sufficient protection when they conclude contracts with suppliers or sellers from a foreign jurisdiction, that is, one that is situated outside South Africa. After looking at the protection mechanisms in place for South African consumers engaging in e–commerce, we have seen that there are certain problems that one might experience when trying to determine the applicability of some of the consumer protection measures to international electronic contracts. Most of the problems that we have identified are practical of nature. Consumers may, for instance, find it hard to execute their rights against foreign suppliers in a South African court, even if the court has jurisdiction to adjudicate the matter. Another problem that we identified is that some of the important terms in our legislation are too vaguely defined. Vague terms and definitions can lead to legal uncertainty, as consumers might find it hard to understand the ambit of the acts, and to determine the applicability thereof on their transactions. In order to look for possible solutions for South Africa, the author referred to the legal position with regards to consumer protections in the United Kingdom, and saw the important role that European Union legislation plays when determining the legal position regarding consumer protection in the UK. The legislation in the UK dealing with consumer protection is far more specific than the South African legislation dealing with same. There is definitely consumer protection legislation in place in South Africa but the ongoing technological changes in the electronic commerce milieu make it necessary for our legislators to review consumer protection legislation on a regular basis to ensure that it offers sufficient protection for South African consumers engaging in international electronic contracts. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2012.

Since the Internet became available for commercial use in the early 90s, the way of doing business was changed forever. The Internet and electronic commerce have allowed people to carry out business by means of electronic communications, which makes it possible for them to do business and to conclude contracts with people situated within foreign jurisdictions. The need for consumer protection in electronic commerce has become necessary because of the misuse of aspects peculiar to electronic–commerce. Consumers have been cautious to make use of electroniccommerce, as they are uncertain about the consequences that their actions might have. Consumers will only utilise e–commerce if they have confidence in the legal system regulating it; therefore, legislation was needed to regulate their e–commerce activities. In 2002, the Electronic Communications and Transactions Act, 2002 was introduced into South African law as the first piece of legislation that would deal exclusively with electronic communications. Chapter VII of this particular act deals exclusively with consumer protection and seeks to remove certain uncertainties imposed by e–commerce. This is done by providing the South African consumer with statutory rights and obligations when engaging in electronic communications. The Consumer Protection Act, 68 of 2008 is the most recent piece of legislation that aims to promote a consistent legislative and enforcement framework relating to consumer transactions and agreements. South African legislation dealing with electronic commerce is relatively recent, and it is uncertain whether consumers are offered sufficient protection when they conclude contracts with suppliers or sellers from a foreign jurisdiction, that is, one that is situated outside South Africa. After looking at the protection mechanisms in place for South African consumers engaging in e–commerce, we have seen that there are certain problems that one might experience when trying to determine the applicability of some of the consumer protection measures to international electronic contracts. Most of the problems that we have identified are practical of nature. Consumers may, for instance, find it hard to execute their rights against foreign suppliers in a South African court, even if the court has jurisdiction to adjudicate the matter. Another problem that we identified is that some of the important terms in our legislation are too vaguely defined. Vague terms and definitions can lead to legal uncertainty, as consumers might find it hard to understand the ambit of the acts, and to determine the applicability thereof on their transactions. In order to look for possible solutions for South Africa, the author referred to the legal position with regards to consumer protections in the United Kingdom, and saw the important role that European Union legislation plays when determining the legal position regarding consumer protection in the UK. The legislation in the UK dealing with consumer protection is far more specific than the South African legislation dealing with same. There is definitely consumer protection legislation in place in South Africa but the ongoing technological changes in the electronic commerce milieu make it necessary for our legislators to review consumer protection legislation on a regular basis to ensure that it offers sufficient protection for South African consumers engaging in international electronic contracts. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2012.

Text in Afrikaans / The Convention on the Rights of the Child was adopted by the United Nations General Assembly on 29 November 1989. Included in the inherent rights set out in the Convention is the right to the highest attainable standard of health. In implementing the Convention states parties must refer to the requirements of article 2 of the Convention, which places them under a duty to respect and ensure the rights in the Convention to each child. The term “respect” implies a duty of good faith to refrain from actions which would breach the Convention. The “duty to ensure”, however, requires states parties to take whatever measures are necessary in order to enable children to enjoy their rights. A state party must also review its legislation in order to ensure that domestic law is consistent with the Convention. South Africa showed commitment to protecting and promoting children’s health when it ratified the United Nations Convention on the Rights of the Child in 1995 and subsequently adopted the Constitution of the Republic of South Africa, 1996, which includes provisions guaranteeing the health rights of children. South Africa also showed commitment to give legislative effect to the protection and promotion of children’s health by reviewing the Health Act 63 of 1977 (reviewed as the National Health Act 61 of 2003) and the Child Care Act 74 of 1983 (reviewed as the Children’s Act 38 of 2005). The review of the Child Care Act 74 of 1983 revealed that the act is virtually silent on the issue of child health. This led to the decision to identify and evaluate existing policy and legislation, as well as pending relevant law reform and policy affecting child health in order to assess how well South African legislation addresses the issue. The research showed that although much legislation exists, none provides comprehensively for child health rights. The legislation that does exist contains obvious gaps. Most importantly, there is no reference to the core minimum requirements for the state in providing for the health of children, particularly in the way of health services and nutrition. Further, there is a complete lack of legislation which protects the health needs of disabled children. A comparative study was also undertaken. Legislation of India and Canada were evaluated in order to make recommendations as to how the gaps in South African legislation can be rectified. However, the research showed that South Africa has made far more significant progress in promoting a rightsbased approach to children’s health in legislation. In order to ensure that the health rights of children are protected and promoted, I propose more comprehensive legislative protection. / Private Law / LL.D.

Text in English with summary and keywords in English and Afrikaans / The International Organization for Standardization - ISO 14001 environmental standard addresses facets of environmental performance. The implementation of ISO 14001:2015 is aligned with various risks and opportunities, the identification and addressing of which is key in the successful implementation of the ISO 14001:2015 certification. The Durban region is a pollution ‘hotspot’ within KwaZulu-Natal. Assessment of the opportunities and risks of ISO 14001:2015 implementation within the region is key as it can potentially assist with proactive mitigation of risks and the effective utilization of opportunities. The aim of the study is to understand SHERQ (Safety, Health, Environmental, Risk and Quality) managerial perspectives of opportunities and risks of ISO 14001:2015 implementation in Durban, KwaZulu-Natal. The following objectives were outlined: To identify ISO 14001 implementation opportunities and risks internationally and nationally by means of an extensive review of international as well as national literature sources, to generate an evaluation framework to assess SHERQ managerial perspectives of risks and opportunities of ISO 14001:2015 implementation within Durban and to analyse SHERQ managerial responses to the ISO 14001:2015 implementation risks and opportunities within the Durban region. The methods included identifying primary opportunities and risks in ISO 14001:2015 from the literature review through an evaluation framework, thereafter, presenting these in questionnaires distributed among SHERQ managers in Durban via email and LinkedIn. Of 62 questionnaires distributed, 42 participants responded. The respondent’s perspectives were assessed through SPSS identifying key risks and opportunities. Objective 1 was achieved through the literature review in which ISO 14001 implementation risks and opportunities were identified. Objective 2 was achieved by generating the evaluation framework which assimilated implementation risks and opportunities. Objective 3 was achieved through the analysis of the responses of respondents to ISO 14001:2015 implementation risks and opportunities. Study results showed that, in line with international reports, 57.2% of all respondents agreed that the maintenance costs of compliance to the standard are high and 76.2% of respondents shared the perspective that company resources are better managed. Respondents were more agreeable to positive statements, indicating opportunities outweighing the risks. Furthermore, despite the risks, there are opportunities from an industry perspective such as increased investor inputs and increased top management involvement. A follow up study is recommended in the Durban region addressing ISO 14001 implementation risks, opportunities, and their investment impacts in order to further hone in on the organizational implications of certification. From an academic standpoint, multiple studies have posited that ISO 14001:2015 implementation resulted in improved financial outcomes but are associated with high implementation costs and it is recommended that a critical cost versus profits analysis into ISO 14001:2015 implementation be undertaken in the Durban region. / Die Internasionale Organisasie vir Standaardisering se ISO 14001-omgewingstandaard spreek fasette van omgewingsprestasie aan. Die implementering van ISO 14001:2015 is gerig op verskeie risiko’s en geleenthede, en die identifisering en aanspreek hiervan staan sentraal tot die suksesvolle implementering van die ISO 14001:2015 - sertifisering. Die Durban-streek is ʼn besoedlingsbrandpunt in KwaZulu-Natal. Evaluering van die geleenthede en risiko’s van die implementering van ISO 14001:2015 binne die streek is van kardinale belang, aangesien dit moontlik kan help met die proaktiewe vermindering van risiko’s en die effektiewe benutting van geleenthede. Die doel van die studie is om SHERQ-bestuursperspektiewe van geleenthede en risiko’s van ISO 14001:2015-implementering in Durban, KwaZulu-Natal, te begryp. Die volgende doelwitte is uiteengesit: Om ISO 14001-implementeringsgeleenthede en risiko’s internasionaal en nasionaal te identifiseer deur middel van ʼn uitgebreide oorsig van internasionale sowel as identifiseer deur middel van ʼn uitgebreide oorsig van internasionale sowel as nasionale literatuurbronne; om ʼn evalueringsraamwerk te genereer om SHERQ-bestuursperspektiewe van geleenthede en risiko’s van die implementering van ISO 14001:2015 te evalueer, en om SHERQ-bestuursreaksies op die ISO 14001:2015-implementeringsrisiko’s en -geleenthede te ontleed. Die metodes het ingesluit die identifisering van primêre geleenthede en risiko’s in ISO 14001:2015 vanuit die literatuurbeoordeling deur middel van ʼn evalueringsraamwerk, waarna dit in vraelyste wat via e-pos en LinkedIn onder SHERQ-bestuurders in Durban versprei is, uiteengesit is. Van die 62 vraelyste wat versprei is, het 42 deelnemers geantwoord. Die perspektiewe van die respondente is beoordeel deur middel van SPSS se identifisering van die belangrikste risiko’s en geleenthede. Doelwit 1 is bereik deur middel van die literatuuroorsig waarin ISO 14001-implementeringsrisiko’s en -geleenthede geïdentifiseer is. Doelwit 2 is bereik deur die evalueringsraamwerk te genereer wat implementeringsrisiko’s en -geleenthede geassimileer het. Doelwit 3 is bereik deur die antwoorde van respondente op ISO 14001:2015 implementeringsrisiko’s en -geleenthede te ontleed. Studieresultate het getoon dat, in ooreenstemming met internasionale verslae, 57,2% van alle respondente dit eens was dat die onderhoudskoste van die nakoming van die standaard hoog is en dat 76,2% van die respondente die perspektief gedeel het dat bronne van die maatskappy beter bestuur word. Respondente het meer met positiewe stellings saamgestem, wat daarop dui dat geleenthede swaarder weeg as die risiko’s. Ten spyte van die risiko’s, is daar ook vanuit ʼn bedryfsperspektief geleenthede, soos verhoogde beleggersinsette en verbeterde hulpbronbestuur. ʼn Opvolgstudie word aanbeveel om ISO 14001-implementeringsrisiko’s en geleenthede en die beleggingsimpak daarvan aan te spreek. Vanuit ʼn akademiese oogpunt het veelvuldige studies aangevoer dat die implementering van ISO 14001:2015 verbeterde finansiële uitkomste tot gevolg het, maar dat dit met hoë implementeringskoste gepaard gaan, en dit word aanbeveel dat ʼn kritieke koste-versus-wins-analise in die implementering van ISO 14001:2015 in die Durban-streek onderneem word. / Environmental Sciences / M. Sc. (Environmental Management)

The use of temporary employment services as a means to achieve flexibility in die labour market led to various complications due to a lack of proper regulation. The atypical formation of the triangular employment relationship, limited rights and less favourable employment conditions of the temporary employees, multiple authority figures and their liabilities under various circumstances and the impact thereof on such employee’ collective bargaining rights caused legal uncertainty in the absence of sufficient legislation to govern it. Temporary employment agencies developed certain methods in order to evade the restrictive labour legislation and employer duties imposed on them, namely by making use of automatic termination clauses (resolutive conditions) and by categorising the temporary employee as an independent contractor. Last mentioned would effectively exclude the temporary employee from labour legislation and the protection it provides. In reaction to abovementioned problems, trade unions have been objecting to the use of temporary employment agencies and went as far as demanding the total ban thereof. This raised the question in the South African Government whether said agencies should indeed be banned. The other option is a less restrictive approach and entails the attempt to regulate these agencies by amending the current labour legislation in order to accommodate temporary employment services. In light of the fact that various proposals to amend the current South African labour legislation (especially with regard to temporary employment services) have been published in the Government Gazette, it can be deduced that the social partners ultimately chose to regulate temporary employment agencies rather than ban them altogether. From an early stage the International Labour Organisation (ILO) provided rules and regulations for the management of employment agencies in general by way of conventions and recommendations. In 1997, in order to give effect to the labour standards identified by it, the ILO brought the Private Employment Agencies Convention into existence. This document could be applied to all temporary employment agencies on an international level. This document provides for administrative regulations, the duties of the agency and the client as well as the rights of the temporary employees concerned. The ILO recommends that all of its member states incorporate the principles contained within this document in their own legislation. Temporary employment services are also used in other legal systems. For purposes of this study, the English law (United Kingdom (UK)) and the Namibian law will be scrutinised. Similar issues to those recognised in the South African law have been identified in these countries. However, each has approached said problems in different ways. The Namibian Government banned the conducting and provision of these services by way of legislation in 2007. The constitutionality of the ban has however been questioned by the Supreme Court of Namibia, after which it had been found to infringe upon the fundamental freedom to carry on any business, trade or occupation. The ban was struck down as unconstitutional. The Namibian Government has since promulgated new legislation in which it removed the ban and replaced it with numerous amendments providing for the regulation of temporary employment services. Since 1973 the UK has been promulgating various instruments for the thorough regulation of temporary employment agencies. These instruments provide for the management of temporary employment agencies and the rights of the employees involved. The relevant legislative instruments have been updated regularly with the purpose of ensuring that the needs of all the parties concerned are met. The UK, as a member state of the European Union (EU), (which has also been providing for the regulation of temporary employment services in various directives), promulgated legislation specifically with the aim to give effect to the principles in the mentioned directives. By way of doctrines and the creation of a third category ―worker‖ the UK has been attempting to prevent any loopholes in their legal system with regard to temporary employment services and the rights of the employees involved. The aim of this study is to investigate all the important complications experienced with temporary employment agencies in order to indicate the impact the atypical circumstances have on the rights of the temporary employees. The degree to which, if at all, the South African law complies with the preferred labour standards identified by the ILO will be pointed out. A comparative study will be conducted, first by ascertaining in detail how the comparable issues in the UK and Namibian law are dealt with, and second by identifying which aspects in these legal systems could be of value to the South African law. Finally the potential effectiveness of the proposed amendments to the South African labour legislation will be analysed, during which recommendations for the unresolved issues will be provided. The recommendations are mainly aimed at achieving sufficient rights and legal certainty for the temporary employees associated with temporary employment agencies. / Thesis (PhD (Law))--North-West University, Potchefstroom Campus, 2013.