Thesis (MComm)--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: The new set of employment equity laws call for South African organisations to justify their compensations systems. During compensation discrimination litigation, evidence is required to support arguments put before the court in order to meet the burden of proof. The similarity between foreign and domestic legal systems, suggests that the operational implications of foreign legislation will also be relevant to South Africa. This raises the debate as to the nature of fairness in the compensation context, the debate of comparable worth and the use of multiple regression analysis. The organisation must present to the court evidence to show that the choice of compensable constructs, their measurement and application does not discrimination directly or indirectly based on group membership. Multiple regression analysis, a statistical method to model the compensation system, is fraught with difficulties and misunderstanding. It is nevertheless the most appropriate method to investigate compensation fairness. Comparable worth and multiple regression analysis require assessment in the South African context. The issues, which hindered the successful use of multiple regression analysis abroad, are reviewed in order to smooth its entry into South African litigation. A framework is presented based on literature and case law whereby all parties concerned can produce and evaluate such evidence / AFRIKAANSE OPSOMMING: Die nuwe Anti-Diskrimineringswetgewing verlang van Suid-Afrikaanse organisasies om salarisstelsels te regverdig. Gedurende salarisdiskriminasielitigasie word bewys verlang om die bewyslas oor te dra. Die gelyksoortigheid van buitelandse en binnelandse regstelsels gee te kenne dat die operatiewe implikasies van buitelandse wetgewing relevant tot Suid-Afrika sal wees. Dit bevraagteken die aard van billikheid in die kompensasie konteks, die debat van vergelykbare waarde en die gebruik van veelvoudige regressieontleding. Die betrokke party moet bewys aan die hof toon om te bevestig dat die keuse van vergoedingskonstruksie, sowel as die meting en toepassing daarvan, nie onregverdig diskrimineer, ten opsigte van demografiese groepe me. Veelvoudige regressieontleding 'n statistiese metode wat gebriuk kan word om die salarissisteem voor te stel. Alhoewel dit vele onduidelikhede bevat, is dit steeds die mees toepaslike metode om salarisbillikheid te ondersoek. Vergelykbare waarde en meervoudige regressieontleding is in die Suid-Afrikaanse konteks geëvalueer. Die aspekte wat die sukses van die gebruik van meervoudige regressieontleding in ander lande verhinder het, is ondersoek en geëvalueer om die toekomstige toepassing daarvan in Suid-Afrika te vergemaklik. 'n Raamwerk gebaseer op literatuur en gevalle studies word voorgestel, waar al die betrokke partye sodanige bewys kan produseer en evalueer.

It is unfair to the investing public and detrimental to the interests of the security markets for a person to trade on the basis of inside information. In this short dissertation, the laws regulating insider trading in South Africa prior to the current legislative provisions are briefly discussed. It is found that the old provisions were inadequate in deterring and punishing insider trading activities. The current legislative provisions are analysed in detail. It becomes clear that whilst the current provisions are a substantial improvement on their predecessor, certain aspects need to be reconsidered. These include the widening of their scope to include trading in all kinds of derivatives; the reformulation of the statutory civil action and the empowerment of the securities regulation panel to bring a civil action against insider traders. / Private Law / LL.M.

Mercantile Law / LL. M. (Law)

M.Com. / The existence of a person is a prerequisite before any liability for tax can come into being. Some of the most successfultax avoidance schemes of the past few years have relied on this principle, but the legislator has now . apparently closed these loopholes by specifically bringing the trust and the deceased estate within the definition of a person as far as the taxability of these entities is concerned. The courts have, however, set the following general principles relating to the taxation of non-existent persons: (i) The existence of a person is an absolute prerequisite before liability for tax can come into being, nor can there be any representative taxpayer if there is no person to represent. (ii) An aggregate of assets and liabilities, although no legal persona, can to a limited extent take part in day to day economic activities. It is here argued that these principles may be applied to otherareas of the mercantile and private law, resulting in unforseen and beneficial consequences for the taxpayer. Section 35 of the Companies Act creates a possibility for a company to enter into contracts and acquire rights from these, even before being duly incorporated. The company, not being a legal persona before incorporation, would thus not be taxable on income it may receive or which may accrue to it up to the date of incorporation. At present, only two special tax court cases address the issue of pre-incorporation profits. Neither of the decisions handed down, however, reflects the above view, a situation which is highly unsatisfactory and supported by dubious authority. When proper consideration is given to the difference between a person professing to act as agent, and a person professing to act as trustee of a company not yet incorporated, the vesting of income andthe tax effects of retrospective contracts,it becomes clear thata real possibilityfor substantial tax savings does exist. South African writers on this subject are divided, some of them meekly accepting the present unsatisfactory situation, others acknowledging the obvious flaws in it, but declining to make definite suggestions as to how this issue should be approached. A human being becomes a legal persona at time of birth. The nasciturus fiction which stems from Roman law, provides that the rights to an inheritance are kept floating until birth of the nesduuus, to determine whether the nasciturus should share in the bequest. Depending on the interpretation of the legal effects of the nasciturus fiction, and the vesting of the right to income from the inheritance, there is a distinct possibility that liability for tax on income, until time of birth of the nasciturus, may altogether be avoided. Provisions similar to section 35 of the Companies Act and the nasciturus fiction also exist in foreign legal systems. It could, however, not be established how the tax implications resulting from the application of these legal fictions are accommodated within these systems.

The objective of this study is to conduct a survey concerning the perceptions of educators in the Queenstown education district of the labour dispute resolution system. The education department is one of the biggest departments in the Eastern Cape’s Provincial Administration system. The likelihood of disputes is high when there are many employees. The focus of the study therefore is on how educators perceive the role of the department in terms of ensuring that labour disputes with the department are resolved efficiently and speedily. The advent of a democratic dispensation resulted in the ushering in of progressive labour legislation such as Labour Relations Act 55 of 1995. The objective of this Act is to facilitate economic development, social justice, labour peace and democratization of the workplace. In other words this Act gave birth to the manner in which labour disputes should be resolved. The study was carried out not only to explore the perceptions of educators but also with a view to making recommendations on the findings in order to help contribute towards labour peace and productivity in the workplace. The attitudes of one hundred and forty-one educators were surveyed via questionnaires and six educators who have had labour disputes with the department were interviewed. The key findings of the study revealed that both the educators who were surveyed and those interviewed lack confidence in the effectiveness of the labour dispute procedures in the district; they perceive the system as being inaccessible to them; time taken to resolve disputes is too lengthy; the system lacks necessary independence from the department of education or government and the department is seen as not adhering to its own policies and legislation. Hence there are many disputes and there is a great need for more awareness and for improved training in handling labour dispute resolution systems for district officials and educators. The study recommends more awareness and training sessions for both district officials responsible for labour relations and educators at large. It also calls for an increasingly proactive role by teacher unions in partnership with the department of education to avoid labour disputes. Although the findings cannot be generalized toother districts of the province, they do however highlight critical areas in labour dispute resolution where attention can be paid and focus made in order to ensure labour peace in the workplace for improved productivity and effective teaching and learning.

Our employment law which originates from the common principles has in recent years undergone significant changes. Under common law the employers and employees capacity to regulate their relationship has always been limited. The recommendations of the Wiehahn Commission introduced amendments to the Labour Relations Act of 1956. The introduction of the unfair labour practice concept and the establishment of the Industrial Court was a direct consequence of the recommendation of the Wiehahn Commission. The Industrial Court together with the higher courts developed new principles regarding unfair labour practices. In the process, a wealth of unfair labour practice jurisprudence was developed by these courts. However, the unfair labour practice definition did not include dismissals. The coming into power of the democratic government played an important role in transforming our labour law system. After the Labour Relations Act 66 of 1995 was implemented on 11 November 1996, the old Labour Relations Act of 1956 was repealed. The law on retrenchment forms an integral part of our law of dismissals. The South African labour market has in the past years been characterised by restructuring and consequently retrenchment of employees. In most cases, employer’s decisions to retrench were challenged by the employees and unions in our courts. Section 189 of the Labour Relations Act of 1995 stipulates procedures to be followed by an employer when contemplating dismissal of one or more employees for reasons based on operational requirements. The employer does not only have to follow the procedures set out in section 189 to render dismissals for operational reasons fair, but there must also be a valid reason to dismiss. The courts have always not been willing to second-guess the employer’s decision to retrench provided that the decision is made in good faith. Whilst section 189 deals with small-scale retrenchments, section 189A applies to large-scale retrenchments. These are employers who employ more than 50 employees and who contemplate retrenchment of more than the number of employees provided for in section 189(1)(a) or (b). Section 189A also introduced a facilitation process to be conducted in terms of regulations made by the Minister of Labour. The amendments to section 189 should be seen as an attempt to tighten the procedural aspect of retrenchments. The new law on retrenchments is a product of tough negotiations between the social partners at NEDLAC in which compromises were reached. There are still certain areas of concern to both labour and business. In those areas in which uncertainty still exists, the courts will be required to provide some guidance.

It is beyond debate that each job lost due to restructuring means a lost taxpayer, and hence lost tax revenue, more poverty and increased crime. South Africa and the world at the large have to deal with this problem head – on in view of the acute need to better the lives of people and encourage investment. Technological advancement should be embraced and used to benefit people and stimulate economies, and that is further challenge in its own right. In Chapter 8 of the White Paper on Transformation of the Public Service dated 15 November 1995 (hereinafter, the White Paper), it is said that: “The Government of National Unity has embarked upon a concerted and comprehensive programme of administrative restructuring and rationalisation (my emphasis) with the object of: (a) Creating a unified and integrated service. (b) Creating a leaner and more cost-effective service.” Various strategies are listed in the White Paper, and the fundamental approach advocated is to right size, adjust remuneration structures, retrench and contract – out services.

The inclusion of the right of access to social security in the Constitution did not meet with wholehearted approval in South Africa. This right, however, is of vital importance for the future upliftment of the country. The present social security system is based upon a clear distinction between social assistance and social insurance. There is a gap in current social security provisions in that the unemployed middle aged individual is not covered. Unemployment itself is one of the greatest challenges obscuring the implementation of a comprehensive social security system. The Constitutional right is to have ‘access’ to social security and the amount of resources at the state’s disposal is directly related to increasing this right, although it is true that a number of available resources are misspent. The state must take reasonable legislative and other measures, within its available resources, to achieve the progressive realisation of the right of access to social security. The principles of solidarity and ubuntu must be cultivated so that national social development becomes a concern for all citizens. There are numerous problems facing South Africans in attaining the goal of access to social security – even if national social development does become a priority. Budgetary constraints, poverty, unemployment, HIV/Aids and foreigners are examples of these. By making social security a priority for everyone, existing ideas (almost all of which have merit) may be converted into long-term solutions for poverty and unemployment. Currently, numerous opportunities to salvage the situation are being overlooked as a result of the lack of a comprehensive and structured plan to better the access to social security. The constitutional right of access to social security is enforceable, although the jurisprudence in this field remains underdeveloped. Conditions are currently favourable, within the country and beyond its borders, for an imaginative and concerted attempt to be made to find potential solutions. It is possible for resources to be increased and for tax benefits to be incorporated for businesses which have the capacity to contribute. The issue of defence spending is controversial, but could hold the key to lowering unemployment. Should jobs be created, it is likely that they will initially be of a temporary nature. Consequently, provisions are needed to ensure some guarantee of income in the lacuna between when a job is lost and another found. Ultimately, one thing is certain: the constitutional right of access to social security will only be complete once the people who are recipients of this right make sacrifices and create corresponding duties for themselves to ensure that the next generation of inhabitants of this country are not facing similar problems. The state’s goal should be to ensure that the basic rights which all people enjoy in terms of the Constitution (in particular the other socio-economic rights) are guaranteed for the duration of their existence, even if the level of benefits received by such people is low.

M.B.A. / The new Firearms Control Act, 60 of 2000, will affect the law-abiding firearm owner, through the costs involved for possessing firearms, as well as the legal quantity allowed. The aim of this research is to determine how multiple firearm owners and firearm dealers will be affected by the new Firearms Act, 60 of 2000. 1.3. OBJECTIVES The objectives of this study would be the following: - To evaluate the effect on a hunter/sportsman/collector with more than two firearms,' To evaluate the effect on the number of firearms an owner may legally possess, To evaluate cost involved for the owner, What the Firearms Act implies for all, and what effect legal organisations will have on the firearm industry. To establish how the firearm business environment is affected according to the Political-, Economical-, Social-, Technological and Ecological influences on the business strategies

LL.M. (International Law) / Please refer to full text to view abstract