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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
171

The regulation of health and safety in South Africa's manufacturing industry

Macun, Ian January 1989 (has links)
Bibliography: pages 195-200. / This thesis will be concerned with trying to develop an understanding of what the difficulties have been in bringing about improvements to the working environment in manufacturing. The role of labour will be of central concern, but an attempt will also be made to analyse the role of the other participants in the regulatory process, namely, the state and employers. The period with which the thesis is concerned is the 1980s. The area is clearly a very broad one and no claims will be made to providing a comprehensive study. Rather, it is hoped that the present study will provide some new data and some original insights into the regulatory process which will provoke further discussion and research in the field of occupational health and safety in South Africa.
172

The constitutionality of pornography

Van der Poll, Letetia 12 1900 (has links)
Thesis (LLD)--University of Stellenbosch, 2001. / ENGLISH ABSTRACT: The advent of a constitutional democracy in South Africa after the first non-racial democratic elections in 1994 and the subsequent adoption of a final constitution in 1996 introduced a legal order based on "democratic values, social justice and fundamental rights". The inception of a constitutional democracy in South African encourages an assessment of the possible constitutional ramifications of pornography, specifically within a discourse on women's interests in equality, human dignity and physical integrity. Under the strong influence of United States First Amendment doctrine, pornography is defined (and protected in the "marketplace of ideas") as a particular mode of expression, thus allowing pornography to be viewed as part of the fabric of an open, free and democratic society. Within this doctrinal context, the recognition and entrenchment of freedom of expression have firmly placed pornography on both the South African constitutional and political agendas. The objective of this study is to address specific aspects of the debate on adult heterosexual pornography (that is, pornography produced for and targeted at the male heterosexual market) in order to establish its constitutionality. This dissertation is not, however, intended as a discourse on pornography as a possible threat to the moral fibre of society, but rather about pornography as an invasion ofwomen's particular constitutional interests in equality, human dignity as well as security in and control over their bodies. To this end, Chapter 2 serves to establish a suitable theoretical framework that is capable of facilitating a woman-centred analysis of adult heterosexual pornography within the ambit of the Bill of Rights in the South African Constitution. Consequently, the merit ofliberal feminism and radical feminist thought is critically assessed against the particular (constitutional and doctrinal) demands presented by a study of this nature. Chapter three - the first in a trilogy which seeks to evaluate the different conceptualisations of pornography in the United States, Canada and South Africa - critically reflects on the obscenity jurisprudence of the Supreme Court of the United States of America as well as radical feminist campaigns in Minneapolis and Indianapolis to re-conceptualise pornography and its harm. Chapter 4 entails a critical reflection on the capacity of Canadian constitutional jurisprudence to address adult heterosexual pornography either as a patriarchal structure which impacts on women's interests in equality, dignity and physical integrity or as a mode of expression which incites gender hatred. Chapter 5 traces the history of South African censorship law as prelude to a critical discussion of the current Films and Publications Act as well as the first decision of the South African Constitutional Court on the possible human rights implications of sexually explicit material. The chapter concludes with proposals for a suitable conception of the (constitutional) harm as well as a legal definition of adult heterosexual pornography for South African law. The constitutional implications of the proposed conceptions of pornography and harm are evaluated in Chapter 6 with specific reference to sections 9, 10 and 12 as well as subsection 16(2)( c) of the South African Constitution. Chapter 7 concludes the present study with some thoughts on the suitability of censorship as legal and political strategy. / AFRIKAANSE OPSOMMING: Die koms van 'n konstitusionele demokrasie in Suid-Afrika ná die eerste nie-rassige demokratiese verkiesings in 1994 en die daaropvolgende aanname van 'n finale grondwet in 1996 het' n regsorde wat op "demokratiese waardes, maatskaplike geregtigheid en basiese menseregte" gegrond is, ingelei. Die aanvang van 'n konstitusionele demokrasie in Suid-Afrika moedig inderwaarheid 'n evaluering van die moontlike grondwetlike gevolge van pornografie, spesifiek binne 'n diskoers oor vroue se belange in gelykheid, menswaardigheid en fisiese integriteit, aan. Onder die sterk invloed van die leerstelling van die Amerikaanse Eerste Amendement word pornografie gedefinieer (en beskerm binne die "markplein van idees") as 'n spesifieke vorm van uitdrukking wat gevolglik meebring dat pornografie noodwendig as deel van 'n oop, vrye en demokratiese gemeenskap beskou word. Binne hierdie dogmatiese konteks het die erkenning en . verskansing van vryheid van uitdrukking pornografie stewig op sowel die Suid-Afrikaanse grondwetlike as politieke agendas geplaas. Die oogmerk van hierdie studie is om spesifieke aspekte rondom die debat oor volwasse heteroseksuele pornografie (naamlik, pornografie geproduseer vir en gerig op die manlike heteroseksuele mark) aan te spreek ten einde die grondwetlikheid daarvan te bepaal. Hierdie proefskrif is egter nie bedoel as 'n diskoers oor pornografie as moontlike bedreiging vir die morele stoffasie van die gemeenskap nie, maar eerder oor pornografie as 'n 'n inbreukmaking op vroue se spesifieke grondwetlike belange in gelykheid, menswaardigheid asook sekerheid in en beheer oor hulle liggame. Gevolglik dien Hoofstuk 2 om 'n gepaste teoretiese raamwerk daar te stel wat oor die vermoë beskik om 'n vroue-gesentreerde analise van volwasse heteroseksuele pornografie binne die raamwerk van die Handves van Menseregte in die Suid-Afrikaanse Grondwet aan te help. Daarom word die meriete van die liberale feminisme en die radikale feministiese denke krities oorweeg teenoor die spesifieke (grondwetlike en dogmatiese) uitdagings wat deur 'n studie van hierdie aard gestel word. Hoofstuk 3 - die eerste in 'n trilogie wat ten doel het om die verskillende opvattings oor pornografie in die Verenigde State, Kanada en Suid-Afrika te ondersoek - bevat 'n kritiese oorweging van die Amerikaanse Hooggeregshofse beskouing van obseniteit asook die radikaal feministies-geïnspireerde veldtogte in Minneapolis en Indianapolis wat ten doel gehad het om pornografie en sy nadeel te herkonseptualiseer. Hoofstuk 4 behels 'n kritiese oorweging van die vermoë van die Kanadese grondwetlike reg om volwasse heteroseksuele pornografie Of as 'n patriargale struktuur wat 'n impak op vroue se belange in gelykheid, menswaardigheid en fisiese integriteit het Of as 'n vorm van uitdrukking wat geslagshaat aanwakker, aan te spreek. Hoofstuk 5 speur die geskiedenis van sensuur in Suid-Afrika na as inleiding tot 'n kritiese bespreking van die huidige Wet op Films en Publikasies asook die eerste beslissing van die Suid- Afrikaanse Grondwetlike Hof oor die menseregte-implikasies van seksueel eksplisiete materiaal. Die hoofstuk sluit afmet voorstelle vir 'n gepaste begrip van sowel die (grondwetlike)nadeel as 'n regsdefinisie van volwasse heteroseksuele pornografie vir die Suid-Afrikaanse reg. Die grondwetlike implikasies van die voorgestelde begrippe van pornografie en gepaardgaande nadeel word in Hoofstuk 6 opgeweeg met besondere verwysing na artikels 9, 10 en 12 asook subartikeI16(2)(c) van die Suid-Afrikaanse Grondwet. Hoofstuk 7 sluit die onderhawige studie af met enkele gedagtes oor sensuur as gepasde regs- en politiese strategie.
173

Die belasting van buitelandse dividende in die Republiek van Suid-Afrika

Van Wyk, Ellane 04 1900 (has links)
Thesis (MRek) -- Stellenbosch University, 2003. / ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter "the Act") became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden the tax base and to phase in the residency basis of taxation. Consequently are the foreign dividend rules of section 9E interrelated to the foreign income rules of section 90, being the application of the residence basis of taxation. The main objective of this study is to investigate the taxation of foreign dividends in the Republic of South Africa. The introduction of section 9E saw new terminology introduced, which need analysis. This analysis is made possible by supplying the definitions from the Act, as well as making use of national and international case law. Further investigation is also done as to the relevance of section 9E to other sections in the Act, relevant anti-avoidance rules regarding foreign dividends, the effect of section 9E on investment income from tax havens, with specific reference to natural persons, the effect of taxation of foreign dividends on the migration- and investment decisions of non-residents, relief provided regarding double taxation and section 9E's effect on secondary taxation on companies. Lastly, the collection of taxation on foreign dividends is investigated. / AFRIKAANSE OPSOMMING: Die invoeging van artikel 9E in die Inkomstebelastingwet, No.58 van 1962 (hierna "die Wet") het van krag geword op 23 Februarie 2000. Die hoofredes vir die invoeging van die artikel in die Wet was onder andere om die belastingbasis te verbreed en om die verblyfbasis van belasting in te faseer. Juis as gevolg van laasgenoemde, word reels rakende buitelandse dividende in artikel 9E gekombineer met die buitelandse inkomste-reels van artikel9D. Die hoofdoel van hierdie studie is om belasting op buitelandse dividende in die Republiek van Suid Afrika te ondersoek. Met die invoeging van artikel 9E het daar 'n aantal nuwe terme te voorskyn gekom, wat hul ontleding noodsaak. Hierdie ontleding word moontlik gemaak deur bloot die definisies uit die Wet self weer te gee, asook deur die gebruik van nasionale en internasionale regspraak . Verdere ondersoek word ook gedoen na die toepaslikheid van artikel 9E op ander artikels in die Wet, relevante teenvermydingsbepalings met betrekking tot buitelandse dividende, die invloed van artikel 9E op beleggingsinkomste uit belastinghawens, met spesifieke verwysing na belegging deur natuurlike persone, die invloed van belasting op buitelandse dividende op die migrasieen beleggingsbesluite van nie-inwoners, verligting wat beskikbaar is ten opsigte van dubbelbelasting en die verband wat artikel 9E hou met sekondere belasting op maatskappye. Laastens word die invordering van belasting op buitelandse dividende ondersoek.
174

Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika

Steenkamp, Casper Jan Hendrik 04 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2006. / AFRIKAANSE OPSOMMING: Hierdie werkstuk begin deur te ondersoek watter rol rekeningkundige beginsels en praktyk tot op datum by die uitleg van die inkomstebelastingwetgewing in Suid-Afrika gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige beginsels 'n baie beperkte rei gespeel het. Die beginsels van wetsuitleg word dan ondersoek en die gevolgtrekking word gemaak dat daar wei ruimte vir rekeningkundige beginsels en praktyk is om 'n meer uitgebreide rol in die uitleg van die inkomstebelastingwetgewing, en meer spesifiek die bruto inkomste-omskrywing en die algemene aftrekkingsformule, te speel. Die werkstuk oorweeg dan die rol wat rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in beide Australie en die Verenigde Koninkryk gespeel het. Die gevolgtrekking word gemaak dat rekeningkundige praktyk in beide hierdie jurisdiksies 'n meer uitgebreide rei in die uitleg van inkomstebelastingwetgewing as in Suid-Afrika gespeel het. Die mening word uitgespreek dat Suid-Afrika baat kan vind deur 'n soortgelyke benadering te volg as wat in bogenoemde jurisdiksies gevolg word. Die werkstuk sluit dan af deur die voor- en nadele van 'n stelsel te ondersoek waar die belasbare inkomste en rekeningkundige inkomste ooreenstem. Die gevolgtrekking word gemaak dat 'n mate van ooreenstemming aan te bevel is, maar dat volkome ooreenstemming nie sinvol is nie. Die inagneming van rekeningkundige beginsels in die uitleg van inkomstebelastingwetgewing kan bydra om die optimale graad van ooreenstemming te bereik. / ENGLISH ABSTRACT: Traditionaly accounting principles and practice played a very limited role in the interpretation of the income tax legislation in South Africa. This study starts off by investigating the role that accounting principles and practice played to date in the interpretation of the income tax legislation in South Africa. The conclusion is reached that accounting principles played a limited role. The principles of interpretation of legislation is then considered and a conclusion is reached that there is scope for accounting principles and practice to play an extended role in the interpretation of the income tax legislation, especially in the interpretation of the gross income definition and the general deduction formula. The study then considers the role that accounting principles and practice played in the interpretation of the income tax legislation in both Australia and the United Kingdom. The conclution is reached that in both these jurisdictions accounting practice played a more extensive role in the interpretation of income tax legislation than in South Africa. The opinion is expressed that South Africa can benefit from a similar approach as was taken in the abovementioned jurisdictions. The study concludes with an investigation into the advantages and disadvantages of having the calculation of taxable income conform to the calculation of income for accounting purposes. The conclusion is reached that conformity to some degree is advisable but that total conformity is not sensible. Taking accounting principles and practice into account in the interpretation of income tax legislation can help attain the optimal degree of conformity.
175

Copyright law and the Internet : in modern South African law

Ital, Eric Guy 09 1900 (has links)
Thesis (LLM)--University of Stellenbosch, 2000. / ENGLISH ABSTRACT: The Internet is coming more and more into focus of national and international legislation. Especially with regard to copyright law, the rapid growth of the Internet, its global character, its novel technical applications and its private and commercial use by millions of people makes the control over a work complicated and raises copyright problems all over the world. Present legislation is therefore challenged to avoid gaps in the law. Considering the rapid growth of online providers and users in South Africa, it is likely that copyright disputes with regard to the Internet will evolve here soon. In this dissertation, the "world" of the Internet and its lawfulness with regard to existing South African copyright law will be examined. The examination tries to establish whether South African copyright law is able to cope with the present Internet problems and whether it leads to reasonable results. The first chapter of this dissertation will give an overview of the basic principles of the Internet, including the history, development and function of the Internet. Furthermore the changing aspects by means of diqital technology will be discussed. Because the global character of the Internet lead to "international" infringements, governments are considering the prospect of reaching international accord on the protection of intellectual property in the digital era. In chapter two, the present international harmonisation of copyright law will be introduced. Especially the quick adoption of the World Intellectual Property Organisation Treaties in December 1996 demonstrated that an international realisation for a call for action is existing. In chapter three, the application of South African copyright law with regard to the Internet will be discussed. First, it will be examined if a digital work on the Internet is protected in the same way as a "traditional" work. Second, the various rights of the copyright holder are discussed in connection with the use of a work on the Internet. Third, the potential application of the exclusive rights of the copyright holder to various actions on the Internet, such as caching, Web linking and operating an online service will be discussed. The Internet is a worldwide entity, and, as such, copyright infringement on this system is an international problem. The scenario of global, simultaneous exploitation of works on the Internet conflicts sharply with the current system of international copyright protection, which is firmly based on national copyright laws with territorial effects. Section four provides therefore an overview of the applicable law on an international net and analyses the necessity and borders of protection. / AFRIKAANSE OPSOMMING: Nasionale en internasionale wetgewing fokus in In toenemende mate op die Internet. Die versnelde groei van die Internet, sy wêreldkarakter, sy nuwe tegnologiese aanwendings en sy private en kommersiële gebruik deur miljoene mense maak beheer oor In werk baie gekompliseerd en skep veral outeursregprobleme regoor die wêreld. Wetgewing soos dit tans is, word dus uitgedaag om die leemtes in die reg te ondervang. Gegewe die vinnige groei van gekoppelde verskaffers en gebruikers in Suid-Afrika, is dit waarskynlik dat - outeursreggeskille met betrekking tot die Internet binnekort ook hier gaan ontwikkel. In hierdie verhandeling gaan die "wêreld" van die Internet en sy wettigheid onder bestaande Suid-Afrikaanse outeursregwetgewing ondersoek word. In die ondersoek word gepoog om vas te stelof Suid-Afrikaanse outeursregwetgewing geskik is om die Internetprobieme wat tans bestaan te hanteer en of dit lei tot aanvaarbare resultate. Die eerste hoofstuk van die verhandeling sal In oorsig gee van die basiese beginsels van die Internet, insluitende die geskiedenis, ontwikkeling en funksie van die Internet. Verder sal die veranderende aspekte as gevolg van digitale tegnologie bespreek word. Die wêreldkarakter van die Internet gee aanleiding tot "internasionale" inbreukmakings en om hierdie rede oorweeg regerings die moontlikheid van internasionale ooreenkomste oor die beskerming van intellektuele eiendom in die digitale era. In hoofstuk twee word die bestaande internasionale harmonisering van outeursreg bespreek. Veral die vinnige aanname van die World Intellectual Property Organisation se verdrae in Desember 1996, illustreer dat daar In internasionale bewustheid is dat iets in die verband gedoen moet word. In die derde hoofstuk word die aanwending van die Suid-Afrikaanse outeursreg met betrekking tot die Internet bespreek. Eerstens word ondersoek of a digitale werk op die Internet op dieselfde wyse as 'n "tradisionele" werk beskerm kan word. Tweedens word die verskillende regte van die outeursreghebbende in verband met die gebruik van 'n werk op die Internet, bespreek. Derdens word die potensiële aanwending van die eksklusiewe regte van die outeursreghebbende op verskillende aksies op die Internet, soos byvoorbeeld kasberging, web koppeling en die werking van 'n gekoppelde diens, bespreek. Die Internet is 'n wêreldwye verskynsel en sodanig is outeursreginbreukmaking op hierdie stelsel 'n internasionale probleem. Die scenario van 'n wêreldwye, gelyktydige uitbuiting van werke op die Internet is in skerp konflik met die huidige stelsel van internasionale outeursregbeskerming wat stewig gegrond is op nasionale wetgewing met territoriale werking. Hoofstuk vier bied daarom 'n oorsig oor die toepaslike reg op 'n internasionale netwerk en analiseer die nodigheid en ook grense van beskerming.
176

Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962

Wesson, Nicolene 12 1900 (has links)
Thesis (MCom)--Stellenbosch University, 1999. / ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future. Although Internet trading is still in its infancy the effect of Internet on taxation needs to be adressed. Internet defies geographic borders and leads to the questioning of the principles underlying income tax. Income tax principles are traditionally based on the existence of some form of physical presence (either residency, source of income or that of a permanent establishment) in a jurisdiction before tax can be levied. The fact that Internet can provide substantial economic activity in a jurisdiction without any physical presence, requires interpretation of and/or amendments to the traditional income tax principles. The South African income tax principles are based on the source of income. In this study the impact of Internet on the applicability of the traditional source rules, in terms of the South African Income Tax Act, no. 58 of 1962, was investigated. The study first outlines the principles and methodology laid down by South African courts in determining the source of income. These principles and methodology are then tested in an Internet environment. lt is concluded that Internet requires a reinterpretation of certain of the traditional principles, i.e.: • The fact that a dominant source rule is applied. • The classification of products and services with a digitalised content within the existing principles. • The finding of a physical location when transactions are concluded in cyberspace. • The applicability of certain deemed source rules, i.e. section 9(1 )(a), 9(1)(d), 9(1)(dbis) and certain aspects of section 9(1)(b), in an Internet environment. In obtaining a sollution for South Africa the international initiatives regarding Internet and taxation, under the guidance of the Committee on Fiscal Affairs of the Organisation for Enonomic Co-operation and Development (OECD), were taken into account. The first alternative to the traditional South African source rules that was investigated was the permanent establishment principle, as recommended by the Katz Commission in their Fifth Interim Report. Other alternatives to the permanent establishment principle were also investigated, i.e. the residence principle, formal requirements and an Internet tax. The interim solution for South Africa seems to be the acceptance of the permanent establishment principle. This principle needs interpretation and/or amendment due to the effect of Internet. In this study amendments to the permanent establishment principle are suggested in order to provide the necessary clarity in the Internet environment. A closing remark is made that Internet might well change income tax as we know it today. Internet has the ability to simplify tax systems. None of the income tax alternatives provide simple tax solutions. The tax of the future seems to be some form of indirect tax. Internet is an international medium and addresses international tax issues. South Africa will, by accepting the permanent establishment principle, be in a position to join the co-ordinated efforts towards solving the Internet related tax problems while aiming to protect our tax base. / AFRIKAANSE OPSOMMING: Internet word internasionaal as die handelsroete van die toekoms beskou. Alhoewel lnternethandel nog in sy kinderskoene is, moet die invloed van Internet op belasting aangespreek word. lnternethandel misken geografiese grense en lei tot die bevraagtekening van die beginsels waarop inkomstebelasting gebaseer is. lnkomstebelastingbeginsels berus tradisioneel op die bestaan van 'n vorm van fisiese teenwoordigheid in 'n jurisdiksie (hetsy verblyf, bron van inkomste of die bestaan van 'n permanentesaak) alvorens belasting gehef kan word. Die feit dat Internet wesenlike ekonomiese aktiwiteite in 'n jurisdiksie kan bewerkstellig sonder dat daar enige fisiese teenwoordigheid is, noodsaak die herinterpretasie van en/of aanpassings aan die tradisionele inkomstebelastingbeginsels. Die Suid-Afrikaanse inkomstebelastingbeginsels berus op die bron van inkomste. In hierdie studie is die invloed van Internet op die toepaslikheid van die tradisionele bronreels, in terme van die lnkomstebelastingwet, no. 58 van 1962, ondersoek. In die studie is die beginsels en reels wat deur die Suid-Afrikaanse howe neergele word by die vasstelling van die bron van inkomste eerstens ontleed. Daarna is die beginsels en reels in die lnternetomgewing getoets. Die afleiding word gemaak dat Internet die herinterpretasie van sekere van die tradisionele beginsels en reels verg, naamlik: • Die feit dat 'n dominante bronreel toegepas word. • Die klassifisering van produkte en dienste met 'n digitale inhoud binne die tradisionele beginsels. • Die vasstelling van 'n fisiese plek indien transaksies in die kuberruimte plaasvind. • Die toepaslikheid van sekere geagtebronreels, naamlik artikel 9(1 )(a), 9(1)(d), 9(1)(dbis) en sekere aspekte van artikel 9(1)(b), in die I nternetomgewing. In die soeke na 'n oplossing vir Suid-Afrika is die internasionale inisiatiewe rondom Internet en belasting, onder leiding van die Fiskale Komitee van die Organisation for Economic Co-operation and Development (OECD), in ag geneem. Die eerste alternatief op die tradisionele Suid-Afrikaanse bronreels wat ondersoek is, is die permanantesaak-beginsel, soos voorgestel deur die Katzkommissie in die Vyfde Verslag. Ander alternatiewe wat ook ondersoek is, is die verblyfbeginsel, formele handelinge en 'n lnternetbelasting. Die oplossing vir die hede vir Suid-Afrika blyk die aanvaarding van die permanantesaak-beginsel te wees. Hierdie beginsel verg herinterpretasie en/of aanpassings weens die invloed van Internet. In hierdie studie word aanpassings aan die permanentesaak-beginsel voorgestel ten einde die nodige duidelikheid binne die lnternetomgewing te verskaf. Ter afsluiting word vermeld dat Internet weliswaar die einde mag aandui vir inkomstebelastingstelsels wereldwyd. Internet besit die vermoe om belasting te vereenvoudig. Die inkomstebelasting alternatiewe wat in hierdie studie ondersoek is het nie eenvoudige oplossings gebied nie. Die belasting van die toekoms blyk 'n vorm van indirekte belasting te wees. Internet is 'n internasionale medium en spreek internasionale belastingkwessies aan. Die aanvaarding van die permanentesaak-beginsel sal SuidAfrika in 'n goeie posisie plaas om aan die internasionale inisiatiewe rondom Internet en belasting deel te neem en om terselfdertyd ons belastingbasis te beskerm.
177

Changing terms and conditions of employment in the South African labour relations arena -- the approach of the courts: A comparative analysis

Petersen, Desmond January 2004 (has links)
This paper focused on how competing interests of employers and employees are accomodated in the South African Labour Relations arena. An analysis of the legislative framework was undertaken to establish how the legislation provides for changes in workplace practices as well as the protection that it affords employees against unwanted or unilateral changes. The main focus of the research was on how the South African Courts have interpreted the legislation and how it has applied the law in cases involving the changing of terms and conditions of employment, that has come before it.
178

Base erosion and profit shifting in the applications economy– B2C: the ' Uber' economy

Mashifane, Patricia Mamatime January 2017 (has links)
A research report submitted to the Faculty of Commerce, Law, and Management, in partial fulfilment of the requirements for the degree of Masters of Commerce specializing in Taxation, 31 March 2017 / Today’s world is driven by mobile technology from which businesses’ function by interacting and transacting with customers in such a way that allows no physical contact between the parties. This cloud transacting has been enabled by software applications that exist on mobile devises allowing trade to take place across borders within different jurisdiction. These software applications have eliminated the need to establish subsidiaries and branches in countries which makes it difficult to locate the jurisdiction from which the cloud transaction has taken place. This new shift in physical operations has enabled Multinational Corporations MNCs to exploit gaps created in the international taxation arena due to old tax laws that were created at the time when border controls and regulations in the capital markets were relied on to protect against base erosion and profit shifting (BEPS). The main purpose of this research paper is to interrogate the current gaps that exist in the tax legislation specifically relating to the applications economy, reviewing relevant case studies both locally and internationally, in an attempt to fill the gaps in the local tax regime. This research will propose solutions to these gaps in an attempt to contribute towards South African applications technology taxation literature. / GR2018
179

Proposals for the regulation of the South African precious metals industries in the light of domestic and global developments

Damarupurshad, Ashok Kumar January 2016 (has links)
A thesis submitted to the Faculty of Engineering and the Built Environment, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Doctor of Philosophy. Johannesburg, 2016 / The Precious Metals Industry in South Africa is highly-regulated compared with other mining and trading countries in the western world which have either deregulated their precious metals industries, have only partial controls or have never seen the need to regulate gold and platinum-group metals specifically. South Africa has a specific Act of parliament, the Precious Metals Act, 2005 (a modification of Chapter 16 of the Mining Rights Act, 1967), that regulates possession, trading and manufacture of precious metals. Apart from the Russian Federation, no other country in the world regulates gold and platinum-group metals possession, trading and fabrication to the extent still done in South Africa. The requirement for such stringent controls was based on the country’s pre-eminence in the production of gold and platinum over the past fifty years, exchange controls (in the case of gold) and the contribution of gold and platinum-group metals to foreign exchange earnings and to the country’s economy as a whole. However, much has changed in South Africa, in the world and indeed in the precious metals industries domestically and globally and this work is the first attempt to discuss and analyse developments and proposals that are impacting on the regulation of the precious metals industries in South Africa. Of these, the World Gold Council’s Conflict-Free Gold Standard provides a case for industry self- regulation to complement, or substitute for government regulation in future. The hypothesis at the Proposal Stage of this study was that the precious metals industry in South Africa is over-regulated and should be deregulated. In this study, this hypothesis is explored and debated. The Resource Nationalism -motivated proposals, including Producer-Country Price for Platinum, OPEC-type trade bloc for platinum, precious metal exchange and single-channel marketing of platinum, were analysed in this study. It was concluded that these are wanting in terms of cost/benefit or problematic in terms of international agreements and trade and competition laws. iii The Precious Metals Act, 2005 itself was also critically analysed with a view to evaluating what could be regulated better or deregulated in the light of recent developments and proposals. It was found, ironically, that the old problem of illegal mining and trading needs to be brought under control before deregulation of the precious metals industry can begin. Nevertheless, in the run-up to deregulation (in an estimated 10 to 15 years), industry self-regulation, co-regulation (with industry) hallmarking, and a re-examination of how beneficiation is promoted should be considered.
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Names, pseudonyms and anonymity in online interactions: a study of name policy on news24, the daily Maverick, and 4chan.

Donald, Katherine Faye January 2017 (has links)
A research report submitted to the Faculty of Arts, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Arts, Johannesburg, 2017 / This research investigates real names, pseudonyms, and anonymity online. From its small beginning as a research tool, the internet has grown radically and been increasingly incorporated into people’s daily lives. Simultaneously, as the internet has grown and changed, so have its uses, and perceptions of the naming practices used on it. Attitudes towards acceptable name use online have changed over time. Social networking sites have had a strong influence on name usage policies. This research examines how these attitudes have changed, and the implications of real names, pseudonyms and anonymity for behaviour on the internet and privacy. The radically disembodied nature of online communication lends itself to disinhibition, which in turn has resulted in online communications’ reputation for trolls and abusers. Contrary to the common assumption that the use of real names offline indicates the legitimacy of using real names online, online and offline communications are radically different. Online communications have very different considerations regarding privacy, identity theft, the digital footprint, and collapsed context, many of which are not present in offline communications. This paper examines naming policies and site structure through two case studies. The first case focuses on News24 and the Daily Maverick, both of which are South African news sites. Due to the need for rational and polite discourse, these implemented real name policies in order to enforce good behaviour amongst their users. In both cases, the real name policies failed. The second case study is that of 4chan, the American image board site. 4chan does not require any login process, and its users are typically anonymous. Despite being notorious for trolls, illegal content, and its image board /b/, the site’s architecture, along with the way that posts are created and then kept alive, mean that the site can be effective at moderating the kinds of content that it deems appropriate for each of its boards. Despite the contrasting nature and purposes of the news sites and 4chan, there are lessons to be learnt from the failure of real name policies, and the architecture and set up of sites which can be used to enforce particular behaviours. Furthermore, despite the ephemeral and shifting nature of 4chan, identity and a sense of belonging remain important to its users, hinting at the importance of a sense of identity to site members and the role of this identity in ensuring that users adhere to the norms. / XL2018

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