With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) legislation can become outdated. The implication is that a country’s tax base will not be effectively protected. The aim of this mini-dissertation is to analyse section 9D of the South African Income Tax Act (58 of 1962) against the United Kingdom’s CFC regime to identify aspects of the new CFC rules enacted in Great Britain that could enhance South African CFC rules. Since the United Kingdom and South Africa levy income tax on a residence basis, it was concluded that the CFC regimes of these countries would be comparable. The research problem statement was determined to consider whether any aspects of the amended United Kingdom CFC legislation could be incorporated in the South African CFC rules to ensure that they are more accommodating to investors on the one hand and still protect the South African tax base efficiently on the other hand. The problem statement was addressed through the research objectives. Their findings are summarized as follows: 1 To determine what the factors and circumstances were that resulted in the revised CFC legislation in the United Kingdom. It was found that the Commissioner of Inland Revenue was applying the “motive test” very subjectively which resulted in resident-holding companies being taxed on legitimate trading profits of foreign subsidiaries. The “motive test” therefore lacked objectivity which resulted in the residents being taxed on the profits of their subsidiaries. Since section 9D of the South African Income Tax Act (58 of 1962) also applies a subjective test to consider the investor’s motives, it was concluded that the South African legislation is faced with a similar pitfall as the UK CFC legislation enacted in 1984. 2 To critically compare the CFC rules per section 9D of the South African Income Tax Act to the CFC legislation effective 1 January 2013 in the United Kingdom. It was found that the South African rules address a wider range of activities, whereas the UK CFC regime focuses on specific income streams. A number of aspects were identified where the two sets of legislation agree, but areas were also identified where the legislation differs. 3 To identify elements of the new CFC legislation in the United Kingdom that might improve the current South African CFC regime. The differences identified between the South African and United Kingdom CFC regimes were evaluated. It was concluded that there are elements of the South African legislation that should remain unchanged as it addresses specific risks. It was, however, also concluded that there are valid elements implemented in the UK CFC regime that could simplify the South African CFC legislation, enhancing its competitiveness while still retaining the integrity and effectiveness of the legislation. It was concluded that even though the differences between section 9D and the UK CFC regime may enhance section 9D when enacted in South Africa, these enhancements should be considered very carefully as they might create loopholes providing false progress to section 9D. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) legislation can become outdated. The implication is that a country’s tax base will not be effectively protected. The aim of this mini-dissertation is to analyse section 9D of the South African Income Tax Act (58 of 1962) against the United Kingdom’s CFC regime to identify aspects of the new CFC rules enacted in Great Britain that could enhance South African CFC rules. Since the United Kingdom and South Africa levy income tax on a residence basis, it was concluded that the CFC regimes of these countries would be comparable. The research problem statement was determined to consider whether any aspects of the amended United Kingdom CFC legislation could be incorporated in the South African CFC rules to ensure that they are more accommodating to investors on the one hand and still protect the South African tax base efficiently on the other hand. The problem statement was addressed through the research objectives. Their findings are summarized as follows: 1 To determine what the factors and circumstances were that resulted in the revised CFC legislation in the United Kingdom. It was found that the Commissioner of Inland Revenue was applying the “motive test” very subjectively which resulted in resident-holding companies being taxed on legitimate trading profits of foreign subsidiaries. The “motive test” therefore lacked objectivity which resulted in the residents being taxed on the profits of their subsidiaries. Since section 9D of the South African Income Tax Act (58 of 1962) also applies a subjective test to consider the investor’s motives, it was concluded that the South African legislation is faced with a similar pitfall as the UK CFC legislation enacted in 1984. 2 To critically compare the CFC rules per section 9D of the South African Income Tax Act to the CFC legislation effective 1 January 2013 in the United Kingdom. It was found that the South African rules address a wider range of activities, whereas the UK CFC regime focuses on specific income streams. A number of aspects were identified where the two sets of legislation agree, but areas were also identified where the legislation differs. 3 To identify elements of the new CFC legislation in the United Kingdom that might improve the current South African CFC regime. The differences identified between the South African and United Kingdom CFC regimes were evaluated. It was concluded that there are elements of the South African legislation that should remain unchanged as it addresses specific risks. It was, however, also concluded that there are valid elements implemented in the UK CFC regime that could simplify the South African CFC legislation, enhancing its competitiveness while still retaining the integrity and effectiveness of the legislation. It was concluded that even though the differences between section 9D and the UK CFC regime may enhance section 9D when enacted in South Africa, these enhancements should be considered very carefully as they might create loopholes providing false progress to section 9D. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

AFRIKAANS: Om Kerk van Jesus Christus op aarde te wees, vra dat daar altyd van twee werklikhede kennis geneem word naamlik die Bybelse ekklesiologie en die aardse konteks waarin hierdie ekklesiologie elke dag in die mens se lewe moet realiseer. Die werklikheid van die Bybelse ekklesiologie moet as onveranderlike vertrekpunt vir die aardse uitlewing van kerk-wees geld. Hierdie studie toon aan dat die Bybelse ekklesiologie gesien moet word binne die raamwerk van ʼn groter dinamiek naamlik dié van God se koninkryk. Daarom moet eers verstaan word waaroor God se koninkryk gaan voordat verstaan kan word hoe die kerk binne hierdie koninkryk moet funksioneer. Al is Kerk en Koninkryk nie dieselfde nie, staan hulle ook nie los van mekaar nie. Die gestalte van die kerk word mede bepaal deur die gestalte van die koninkryk. In die Ou Testament word vanuit Gen 12:2 as vertrekpunt beklemtoon dat God sy verbondsvolk seën sodat hulle weer ʼn seën kan wees en die hele aarde God as die Almagtige Heerser sal raaksien. Al wat God van hulle verwag, is om aan hom gehoorsaam te wees en nie die gode van die ander nasies te dien nie. So sal die volk van God as gestuurde volk sy liefde in hierdie wêreld sigbaar maak. In die Nuwe Testament val die klem op die feit dat die koninkryk ʼn werklikheid geword het in Jesus Cristus se koms en dat die kerk as gestuurde volk die evangelie van Christus aan die wêreld moet verkondig sodat God se liefde, soos dit in die koms van Jesus Christus gestalte kry, bekend gemaak kan word (Matt 28:19-21 en Luk 24:48). Wanneer dan na die Kerk van Jesus Christus gekyk word vanuit die perspektief van God se koninkryk, kan mens nie anders nie as om raak te sien dat die kerk die roeping het om ook vandag nog aan God as die Almagtige Heerser en Jesus Christus as die liefdevolle Verlosser gestalte te gee in die manier waarop ons in die een en twintigste eeu kerk is. Die probleem wat in hierdie studie aangespreek word, hou verband met die feit dat die NGK nie daarin slaag om die konteks van die tyd waarin die vooruitgang van die elektroniese kommunikasie media hoogty vier tot voordeel van haar missionale roeping benut nie. In die studie word aangetoon wat die veranderende wêreld waarin ons leef behels, en watter eise dit aan kerk-wees stel. In aansluiting daarby word aangetoon hoe die massamedia benut kan word om in diens van missionale kerk-wees te staan. Die massamedia wat kortliks behandel word, is Twitter, Facebook, Podcasts, Linkedin, werfjoernale en die gemeentelike webblad. Die eerste vyf word slegs kortliks bespreek terwyl die gemeente se webblad breedvoerig behandel word. Die rede daarvoor is die verskil in aard tussen die massamedia en die webblad. Eersgenoemde se bedoeling is veral daarop gerig om die bevordering van interaktiewe kommunikasie met beperkte hoeveelheid teks te bevorder terwyl die webblad van die gemeente die geleentheid bied om uitgebreide inligting te verskaf wat oor ʼn wye verskeidenheid van temas gelowiges kan toerus en begelei om missionale kerk van Jesus Christus te wees. Om die relevantheid van die studie en die hipotese te bevestig, is ʼn kwalitatiewe studie gedoen van al die webblaaie (144) wat tans (Nov 2012) by gemeentes in die NGK bestaan. Die resultaat daarvan word interpreteer en aanbevelings in dié verband word gedoen. Aan die einde word tot die volgende konklusies gekom: In hierdie studie is die volgende navorsingsdoelwitte bereik: (1) God se koninkryk is die primêre fokus en rede vir bestaan van die ganse skepping. (2) God se bedoeling met sy Kerk op aarde volgens sy Woord is om gestalte aan God se koninkryk te gee. Daarom het die kerk ʼn missionale roeping. (3) Die konteks waarbinne hierdie roeping vandag uitgeleef moet word, hou verband met die verstaan van die dinamiese veranderende samelewing waarin die postmodernisme ʼn groot rol speel. (4) Benutting van elektroniese massamedia bied ʼn gulde geleentheid aan die kerk om hierdie missionale roeping kommunikatief uit te leef. (5) Die kwalitatiewe navorsing bevestig die hipotese naamlik dat die gemeentes van die NGK nog geensins besef wat die waarde van die Internet is ten opsigte van missionale bediening nie. ENGLISH: Being the Church of Christ on earth requires that two realities must constantly be taken into account namely the ecclesiology of the Bible and the context of the earthly life where this ecclesiology has to be actualised. The reality of the Biblical ecclesiology must be seen as the unchangeable departing point for the church in practice every day. This study is indicates that Biblical ecclesiology always operates within the bigger framework of the kingdom of God. Therefore, it is necessary to first understand the meaning of God’s kingdom before we can understand the relation between the church and the kingdom. Although God’s kingdom and the church of God are not identical, it is also true that the two don’t operate loose from each other. The stature of the church is being co-defined by the stature of the kingdom. In the Old Testament, with Ex 12:2 as point of departure, it is being emphasized that God blessed his covenant people with the presumption that they will also be a blessing to the other nations so that all will recognize God as the only almighty King. God’s only expectation from his people was that they should obey him and worship him alone and not the gods of the other nations. In that way the people of God as his sent people, will reveal God’s love for all. In the New Testament the emphasis falls on the fact that God’s kingdom became a reality through the incarnation of Jesus. The church, as his sent people, must proclaim Christ’s Gospel to the world as it is revealed in the coming of Jesus Christ so that the whole world can become part of his kingdom (Mt 28:19-21 and Lk 24:48). Looking at the church of Jesus Christ from the perspective of God’s kingdom, one can not but recognize the necessity for the church of the twenty first century to obey the calling from God to witness to this world that God is the almighty ruler and that His love for the world became reality in the coming of Jesus Christ into the world. The problem that is being addressed in this study concerns the fact that the Dutch Reformed Church does not seem to succeed in making the most of the context of our time with the explosion of the electronic mass media, in favour of its missional calling. This study explores the impact of the macro changes we experience in the present context of our time and shows what opportunities it provides for the church to be missional in its functioning. The following electronic mass media are being explored: Twitter, Facebook, Podcasts, Linkedin, Blogs and especially the webpage of the congregation. The five first mentioned, are only touched on briefly while the webpage of the congregation is being researched extensively. The reason for this lies in the difference in structure. The first mentioned mass media is meant for interactive communication with restricted volume while the webpage gives opportunity for providing extensive and permanent information concerning a wide variety of relevant articles and issues for the missional ministry of the congregation. To confirm the relevancy of the study and the hipothesis, a qualitative study of the existing webpages (144 on Nov 2012) in congregations of the Dutch Reformed Church is being done. The results of this study are interpreted and recommendations are being made. Finally the following conclusions are being formulated: In this study the following research goals have been achieved: (1) God’s kingdom is the primary focus and reason for existence of the whole creation. (2) God’s purpose for his church on earth, according to His Word, is to give stature to his Kingdom. For this reason the church has a missional calling. (3) The context in which this calling must be exercised, is related to understanding the dynamic changing society where the postmodernism plays a huge role. (4) Utilizing the mass media provides a golden opportunity to the church to fulfill her missional calling communicatively. (5) The qualitative research confirms the hypothesis that the congregations of the DRC do not as yet understand the value of using the Internet in missional ministry. / Thesis (DD)--University of Pretoria, 2013. / Science of Religion and Missiology / unrestricted

Within the South African banking environment, mainstream bank clients earn interest on their investments and receive a tax exemption. However, Islamic banking clients, in keeping with the principles of Shari‘a law, do not receive interest. They are paid a profit share on their investments, and hence do not enjoy the tax exemption. The new section 24JA of the Income Tax Act has introduced tax treatment for the following Islamic financing transactions effectively removing 'interest' from the equation: <ul> <li> Mudarabah – Investment account</li> <li> Murabahah – Cost plus financing</li> <li> Diminishing Musharakah – Joint ownership</li> </ul> This study attempts to compare the tax treatment of Islamic financing products between the United Kingdom and South Africa. Moreover, this study also investigates the issues of the new section 24JA of the Income Tax Act as well as the United Kingdom‘s tax legislation, regarding Islamic financing, as to how far they ensure tax parity between Islamic financing products and conventional financing products. The case of tax regimes in Islamic finance operating in a conventional system was demonstrated in the two countries. The study is supported by a literature review related to Islamic finance tax background and Islamic finance products between the two countries. The major revelation of the study shows that the degree of parity of the Islamic income tax legislation leaves a lot to be desired in order to ensure a sense of confidence in the conventional financing environment. Its biggest challenge lies in its degree of simplicity and flexibility in order to address issues in tax that may be complex and fall between its requirements and the conventional and already popular systems. AFRIKAANS : Binne die Suid-Afrikaanse bankwese, verdien kliënte van die hoofstroom banke rente op hulle beleggings. Hierdie rente-inkomste is belasting vry. In teenstelling hiermee verdien kliënte van Islamitiese banke ʼn winsdeling in plek van rente, op hulle beleggings. Hierdie winsdeling beginsel word verplig deur die Shari‘a wetgewing. Bogenoemde winsdeling is nie belasting vry nie en word dus ten volle belas. Artikel 24JA van die Inkomstebelasting wetgewing behandel die hantering van Islamitiese Finansiering transaksies in fyner besonderhede: <ul> <li> Mudarabah – Beleggings rekening</li> <li> Murabaha – Koste plus finansieringskoste</li> <li> Diminishing Musharaka – Gesamentlike eienaarskap</li> </ul> Hierdie artikel verwyder effektiewelik die 'rente' komponent. Hierdie studie be‘oog om die belasting hantering van Islamitiese Finansierings produkte in Suid-Afrika en die Verenigde Koninkryk te vergelyk. In hierdie studie word die moontlike probleme ten opsigte van die nuwe artikel 24JA oorweeg. Spesifieke aandag word ook geskenk aan die belasting hantering tussen Islamitiese Finansierings produkte en die konvensionele finansierings produkte. Die studie word ondersteun deur literatuur wat handel oor Islamitiese belasting agtergrond en finansierings produkte tussen twee verskillende lande Die belangrikste uitkoms van hierdie studie, het bewys dat die Islamitiese Inkomstebelasting spesifiek met betrekking tot finansierings opsies steeds baie ontwikkel moet word. Bo en behalwe die uitkoms geïdentifiseer, is die grootste uitdaging daarin dat die Islamitiese belasting wet moontlik nie komplekse situasies sal kan aanspreek nie. Dit word toegeskryf aan die feit dat die wetgewing baie simplisties is. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The purpose of this research was to investigate the nature of the South African late adolescent’s adjustment whilst on a working holiday in the United Kingdom. In order to achieve this goal a thorough literature study was done with attention afforded to late adolescence, the developmental tasks of this life stage, culture and culture shock and the adjustment to the latter. An empirical study was conducted whereby semi-structured interviews were utilized as a data collection method. During these interviews questions were posed to the respondents to ascertain what they regarded as pleasant as well as unpleasant in relation to their working holiday in the United Kingdom, the perceived cultural differences between South Africans and Britons, problems experienced with the adjustment, homesickness, triggers thereof including ways in which to cope with it. Ten respondents were individually interviewed during this research. An exploratory research design was followed as the researcher explored the trend of late adolescents who embark on a working holiday in the United Kingdom. The researcher performed qualitative research to answer the research question. The research question that was formulated for the purpose of this study was: what is the nature of the adjustment of the late adolescent whilst living and working in the United Kingdom? The researcher applied the one-group posttest-only design as research procedure because interviews were conducted following a period of at least four months in which the respondents had lived in the United Kingdom. Empirical data was obtained by means of an interview schedule and the following themes were identified: -- Late adolescents experience culture shock upon arrival in the United Kingdom. -- Environmental differences are experienced. -- Cultural differences between South Africans and Britons are noted. -- Independency increases. -- Work experience is gained and money earned in order to meet needs. -- Cohesion and solidarity are experienced with fellow South Africans in London. -- Exposure is experienced. -- Homesickness is experienced. The researcher concludes that the late adolescent experiences initial culture shock that is absorbed by the support of fellow South Africans and results in increased independence. Homesickness is experienced and is dealt with in ways that had been tested. / Dissertation (MSD (Play Therapy))--University of Pretoria, 2006. / Social Work / unrestricted

The Church lives in times of change. In times of change Christ builds and equips his Church, through the Holy Spirit, to proclaim the gospel to the world and to make disciples. As part of the congregation, it is important to ask what the role of the youth and youth ministry plays in the building and equipment of the church, which Christ is busy doing. The aim of this dissertation is to examine the possibility that discipleship can be used as a model for ministry for congregation–building to the baptized members (13 to 18 years of age) of the Reformed Churches in South Africa. The following working method was used in order to reach this particular aim: * Firstly, a basis–theoretical investigation was conducted ascertaining the subject, object, aim and nature of congregation–building. * Secondly, a basis–theoretical investigation focused on discipleship was done. In this investigation the aim was to find a workable definition for 'disciple' and 'discipleship' as well as the aim and nature of discipleship. This investigation concluded by showing the relation between congregation–building and discipleship. * Thirdly, an empirical study was launched to determine the situation in the Reformed Churches in South Africa pertaining to youth and youth ministry. In this study the first priority was to determine the aim for youth ministry as determined by the Deputies for Catechesis and Youth nurture of the Reformed Churches in South Africa. The second priority is to determine the present tendencies under the youth in classis KwaZulu–Natal–North of the Reformed Churches in South Africa. The findings of this study were then weighed against the perception of the teachers of Catechesis in this particular classis. * Lastly, the findings of the basis–theoretical investigation and the empirical study was synthesised into a practical theory for discipleship as `n ministry model for church–building for the baptized members (13 to 18 years of age) in the Reformed Churches in South Africa. The finding of this study is that discipleship can indeed be applied as a ministry model for church–building for the baptized members (13 to 18 years of age) in the Reformed Churches in South Africa. Through this ministry model the baptized member can be equipped in a contextual–relevant manner to bring the gospel to the world, through his or her love for God to his or her neighbour, as a member of the faith community of the church. / Thesis (M. Th. (Pastoral))--North-West University, Potchefstroom Campus, 2011.

The Church lives in times of change. In times of change Christ builds and equips his Church, through the Holy Spirit, to proclaim the gospel to the world and to make disciples. As part of the congregation, it is important to ask what the role of the youth and youth ministry plays in the building and equipment of the church, which Christ is busy doing. The aim of this dissertation is to examine the possibility that discipleship can be used as a model for ministry for congregation–building to the baptized members (13 to 18 years of age) of the Reformed Churches in South Africa. The following working method was used in order to reach this particular aim: * Firstly, a basis–theoretical investigation was conducted ascertaining the subject, object, aim and nature of congregation–building. * Secondly, a basis–theoretical investigation focused on discipleship was done. In this investigation the aim was to find a workable definition for 'disciple' and 'discipleship' as well as the aim and nature of discipleship. This investigation concluded by showing the relation between congregation–building and discipleship. * Thirdly, an empirical study was launched to determine the situation in the Reformed Churches in South Africa pertaining to youth and youth ministry. In this study the first priority was to determine the aim for youth ministry as determined by the Deputies for Catechesis and Youth nurture of the Reformed Churches in South Africa. The second priority is to determine the present tendencies under the youth in classis KwaZulu–Natal–North of the Reformed Churches in South Africa. The findings of this study were then weighed against the perception of the teachers of Catechesis in this particular classis. * Lastly, the findings of the basis–theoretical investigation and the empirical study was synthesised into a practical theory for discipleship as `n ministry model for church–building for the baptized members (13 to 18 years of age) in the Reformed Churches in South Africa. The finding of this study is that discipleship can indeed be applied as a ministry model for church–building for the baptized members (13 to 18 years of age) in the Reformed Churches in South Africa. Through this ministry model the baptized member can be equipped in a contextual–relevant manner to bring the gospel to the world, through his or her love for God to his or her neighbour, as a member of the faith community of the church. / Thesis (M. Th. (Pastoral))--North-West University, Potchefstroom Campus, 2011.

Johan Adam Heyns is probably the most productive and noteworthy Afrikaans theologian of the twentieth century, born in South Africa. He was a real pioneer in his field. It is a well known fact that the kingdom of God played a vital role in all of his work. In fact, he used it as a systematic-theological category, which flows like a perennial river of opportunity, consistently through all of his writings. It gave him the opportunity to be consistent in both his systematic theology and in his ethics. Heyns used the kingdom of God as a systematic-theological category to show clearly how man and God can be co-workers in this world in a dialogical relationship. This relationship, of which God is the initiator, are characterised by the covenant between God, the Father-King, and man, the obedient child-servant. He also used the opportunity to integrate his love for philosophy with his love for theology. This integration opened up a wide spectrum of thoughts, ideas and meanings which he could scientifically analyze, explore, connect and merge together systematically. His contact with Stoker and their shared Calvinistic worldview as well as their shared Afrikaans culture and Christian religion, together with the influence of amongst others Du Toit and Snyman, Oberholzer, Vollenhoven, Barth, Brunner and Berkouwer, laid the foundation for his frame of reference. Unfortunately there was philosophical flooding from time to time, because it caused him to fill the kingdom of God with philosophical concepts which allowed him to think of the kingdom of God as an ontological cosmic-universal entity. His philosophical background and connection also leads to some inadequate speculations in his theology and especially in his eschatology. Inadmissibly he didn’t always use the Bible appropriately, although his doctrine of Scripture and hermeneutics were satisfactory. Heyns could have explored the important part which prayer must play in theology more thoroughly. But he did pioneer’s work in Dogmatics and Ethics in Afrikaans and as an ecumenist and church leader, which we must really appreciate. Lastly his philosophical modus operandi also had a positive side. It helped him to differentiate between important theological concepts. Heyns distinguished between the rule of God and the kingdom of God, as well as between the realisation of the kingdom of God and the eschatological fulfilment of God’s kingdom. These differentiations were tested on some theological problems, including the question whether the kingdom of God is really an ontological entity, the Theodicy problem and the “Nah-erwartung” problem. It was found that these differentiations, when used consistently, have valuable theological problem solving abilities. Although Heyns perhaps didn’t realise this, and he weren’t consistent in the use of these differentiations, he must be credited for identifying and clarifying them. / Thesis (PhD)--University of Pretoria, 2010. / Dogmatics and Christian Ethics / unrestricted

Reformed Christians utilise article 36 of the Belgic Confession (BC) to state the Godly calling of civil authorities. This confession may however be in conflict with the South African constitution. According to article 36 authorities have, in accordance with the keeping of order, a duty concerning the removal of false religion. The constitution guarantees everyone in South Africa freedom of religion. This study thus investigates the following stated problem: To what does God call South-African authorities within the constitutional democracy in the light of art. 36 and how can they fulfil this calling? The investigation has been undertaken in line with the argument that the principals of art. 36 are not only Biblical but should also still be used as a starting point to identify the calling of South African authorities concerning the keeping of order as well as the protection of the ministry of the Holy Word and the Christian life according to this Word. The following three investigations were then launched: * A dogmahistorical and theological-ethical investigation Chapter 2 focuses on the context in which the BC originated. It was drafted to convince Roman Catholic minded authorities to stop persecuting Reformed Christians as they - in contrast with some revolutionary Anabaptists - wanted to obey the government. Reformed Christians wanted to live according to the Word (which requires obedience to the authorities). If the authorities protected the ministry of the Word, peace and order would be promoted. Chapter 3 explains art. 36. This explanation is complicated by the fact that the article has been changed over time. In certain instances it has been interpreted to mean that God, in light of the close bond between church and state at that time, calls civil authorities to persecute heretics even with force. The article however actually calls authorities to protect the ministry of the Word and so doing support the removal of heresy. The article takes a narrow view of the true form of the true religion. * A constitutional investigation Chapter 4 describes the South African constitutional democracy as well as its origin and indicates what (sometimes unrecognised) role the Reformed tradition played in forging constitutional democracy. Subsequently the fundamental values and forthcoming stipulations concerning the freedom of conscience and religion are highlighted. Although authorities do not - in a juridical sense - contend with what would be the true form of the true religion, this study has found the constitutional values and forthcoming stipulations broadly agree with Biblical principles. Yet South African authorities interpret these values and stipulations in accordance with secularist / humanistic beliefs. * A contextual investigation This final chapter investigates how well the current constitutional framework enables (chapter 4) South African authorities to fulfil the calling (chapter 2 and 3).The final conclusion is that this framework does indeed enable these authorities to fulfil the calling by recognising, protecting and expanding the fundamental values, freedoms and rights which have been constitutionally entrenched in order that every one has the space and opportunity to utilise these rights and freedoms to live according to the gospel of Jesus Christ in all spheres of life This task undoubtedly includes that the authorities should protect the ministry of the Word by pertinently ensuring that churches have the opportunity to minister the Word to everyone. It has been found that authorities should preferably take up the attitude of the active plural option towards religion as this option is most suitable for fulfilling their calling. / Thesis (Ph.D. (Church and Dogma History))--North-West University, Potchefstroom Campus, 2011.

Reformed Christians utilise article 36 of the Belgic Confession (BC) to state the Godly calling of civil authorities. This confession may however be in conflict with the South African constitution. According to article 36 authorities have, in accordance with the keeping of order, a duty concerning the removal of false religion. The constitution guarantees everyone in South Africa freedom of religion. This study thus investigates the following stated problem: To what does God call South-African authorities within the constitutional democracy in the light of art. 36 and how can they fulfil this calling? The investigation has been undertaken in line with the argument that the principals of art. 36 are not only Biblical but should also still be used as a starting point to identify the calling of South African authorities concerning the keeping of order as well as the protection of the ministry of the Holy Word and the Christian life according to this Word. The following three investigations were then launched: * A dogmahistorical and theological-ethical investigation Chapter 2 focuses on the context in which the BC originated. It was drafted to convince Roman Catholic minded authorities to stop persecuting Reformed Christians as they - in contrast with some revolutionary Anabaptists - wanted to obey the government. Reformed Christians wanted to live according to the Word (which requires obedience to the authorities). If the authorities protected the ministry of the Word, peace and order would be promoted. Chapter 3 explains art. 36. This explanation is complicated by the fact that the article has been changed over time. In certain instances it has been interpreted to mean that God, in light of the close bond between church and state at that time, calls civil authorities to persecute heretics even with force. The article however actually calls authorities to protect the ministry of the Word and so doing support the removal of heresy. The article takes a narrow view of the true form of the true religion. * A constitutional investigation Chapter 4 describes the South African constitutional democracy as well as its origin and indicates what (sometimes unrecognised) role the Reformed tradition played in forging constitutional democracy. Subsequently the fundamental values and forthcoming stipulations concerning the freedom of conscience and religion are highlighted. Although authorities do not - in a juridical sense - contend with what would be the true form of the true religion, this study has found the constitutional values and forthcoming stipulations broadly agree with Biblical principles. Yet South African authorities interpret these values and stipulations in accordance with secularist / humanistic beliefs. * A contextual investigation This final chapter investigates how well the current constitutional framework enables (chapter 4) South African authorities to fulfil the calling (chapter 2 and 3).The final conclusion is that this framework does indeed enable these authorities to fulfil the calling by recognising, protecting and expanding the fundamental values, freedoms and rights which have been constitutionally entrenched in order that every one has the space and opportunity to utilise these rights and freedoms to live according to the gospel of Jesus Christ in all spheres of life This task undoubtedly includes that the authorities should protect the ministry of the Word by pertinently ensuring that churches have the opportunity to minister the Word to everyone. It has been found that authorities should preferably take up the attitude of the active plural option towards religion as this option is most suitable for fulfilling their calling. / Thesis (Ph.D. (Church and Dogma History))--North-West University, Potchefstroom Campus, 2011.