This dissertation critically analyses the role of disclosure in strengthening corporate governance and accountability to determine whether a prescriptive system of disclosure is of greater efficacy than a voluntary regime. The research undertaken has been done on a qualitative and theory building basis. The purpose of the study is to examine how current and future legal reform can curb corporate governance shortcomings and contribute to a new more dependable mode of corporate governance. This requires a comparative analysis of the South African and English models which are voluntary ('comply or explain') regimes compared to the prescriptive American model of corporate governance ('comply or else'). The foundational basis, definition and jurisdictional evolution of corporate governance is examined and analysed to ascertain the role of disclosure in relation to good governance. To facilitate this investigation a critical review of the legislative framework and reforms enacted locally (and offshore where applicable) is also undertaken. Disclosure as a concept is probed in terms of both a mandatory disclosure and voluntary disclosure regime to determine the more prudent mode of dissemination and how it impacts the efficacy of corporate governance and accountability. To ensure a holistic VIew of the role of disclosure is comprehensively critiqued its influence on corporate social responsibility is embarked upon. It is contextualized against the shareholder (contractarian) theory of governance versus that of the stakeholder (communitarian) theory of governance. This will involve a study of the competing requirements of disclosure in terms of these two theories and its impact on securing accountability. The tenuous relationship between shareholders and directors is considered to determine whether corporate governance regimes safeguard shareholder rights and how these measures contribute to strengthening governance. The codified role of directors in enhancing disclosure to shareholders is also undertaken. To exatrune the interplay between these concepts corporate governance failures are dissected to determine the shortcomings of disclosure practice. The recommendation of this dissertation is that a mandatory disclosure regime is of greater efficacy in strengthening corporate governance and accountability but to remedy recurring corporate governance shortcomings a disclosure regime that is holistic and principles based is required. It should also be supported by a dedicated and empowered regulatory system with sufficient penal measures to curb fraudulent behaviour but sufficient flexibility so as not to curtail industrial fortitude. / Thesis (LL.M.)-University of KwaZulu-Natal, Durban, 2010.

Numerous land reform policy instruments and initiatives that have been implemented since the beginning of the 1990's are mediating the on-going battle between formal land tenure systems and informal customary land tenure arrangements. The policy instruments and initiatives seek to establish a delicate balance that will suit the diverse needs of the population of South Africa with respect to land. The enormity of this task is evident when one is faced with the reality that South Africa has the third highest Gini index (a measure of inequality in the distribution of land) in the world. The Eastern Cape Province is one of the poorest provinces in South Africa, and has been affected most by the land segregationist and homeland policies of previous colonial and apartheid regimes. It is not only the unequal distribution of land, but also the vast array of insecure tenure arrangements that have had a detrimental effect on the development and empowerment of communities resident on communal land. This research analyses one initiative that intends to strengthen the security of tenure of existing occupants of communal land in the remote rural areas of the Eastern Cape Province. The research critically appraises the Administrative Area Boundary Project of the Department of Land Affairs (that aims to identify and complete the formal surveys of all administrative area boundaries in the Eastern Cape) in the light of the intentions of the Communal Land Rights Act (No. 11 of 2004) (CLaRA), and highlights the challenges in formalising the informal tenure arrangements of occupants of communal land. The different aspects of the Administrative Area Boundary Project (both office work and field work) were evaluated in order to determine not only its feasibility, but also its impact as an effective instrument of land reform in its endeavour to provide secure land rights to millions of South Africans residing in former homeland areas. To this end, both desktop and case study methodologies were used in order to collect and analyse the research data. / Thesis (M.Sc.)-University of KwaZulu-Natal, Pietermaritzburg, 2006.

This is a study undertaken to assess the effectiveness of employment equity implementation at Suncoast Casino. 2004 will mark ten years since South Africa became a democratic Country and as such it is now time to assess changes that have taken place since 1994. This study delves into the minds of staff at Suncoast Casino to evaluate their perceptions on employment equity implementation based on the five processes of the Employment Equity Act of 1998. Whilst the Employment Equity Act attempts to right old wrongs, the question that still emerges is: Is this not just another attempt at window dressing past injustices? A structured questionnaire was effectively utilised to obtain the necessary data required for the outcomes of the study. The questionnaire was designed to specifically target the five provisions of Chapter Three of the Act. The responses were captured on SPSS and were subject to analysis. The results of the study revealed very interesting findings. It was clear that employment equity implementation is taking place at Suncoast Casino. The findings however, did suggest that improvements in job satisfaction and training and development are required at Suncoast Casino in order to ensure effective employment equity implementation. Chapter Five explores possible recommendations for dealing with these areas of concern. The point of conclusion to this research undertaken is dealt with in Chapter Six. / Thesis (M.B.A.)-University of Natal, Durban, 2003.

No abstract available. / Thesis (LL.M)-University of Natal, Durban, 1996.

The Health Belief Model developed by Becker ( 1984) cited in Katzenellenbogen et al. ( 1999) guided this study. The model attempts to identify beliefs and the way they may interact to influence individuals' conscious decisions to undertake certain healthrelated actions. "The most important health beliefs that influence actions are thought to be: • The person's perceived vulnerability to a particular condition or illness, • The person' s perceptions of the severity or effects of the condition or illness, • The Person's perception of the efficacy, costs, and benefits of any proposed actions" (Katzenellenbogen, joubert & Karim, 1999: 169). The three points mentioned above guided systematically the whole study as follows: 1. The students' perceived vulnerability to a particular cond ition or illness in this case guided the researcher to describe and to understand students' personal perceptions of the risk of diseases they run by smoking or that they can cause to other people in their surroundings. It was also necessary to find out whether or not non-smokers were aware of the consequences in terms of diseases of being permanently exposed to tobacco smoke. 2. Once smokers as well as non-smokers have agreed that smoking increases the risk of diseases, the following step was to ensure whether or not they continue to neglect and run the same risk. because smoking consequences occur only after a long period of time. 3. The last step was to ensure that students who smoked could actually accept and put into practices some available strategies for giving up smoking. after being sensitised or on their own initiative, in order to remain in good health. / Thesis (M.Cur.)-University of Natal, Durban, 2001.

<p>This paper investigated how the law of industrial action is shaped in South Africa and in Germany, which specific problems occur in South Africa and Germany, and how the different legal systems solve these problems. It also compared the different legal approaches of these two countries.</p>

Thesis (MS en S)--Stellenbosch University, 2001. / ENGLISH ABSTRACT: In terms of the Constitution (108 of 1996) provinces are given the responsibility for planning. Following the history of provincial planning it can be seen that the context of spatial planning have changed dramatically. This can be linked to changes in planning theory. The legal and policy environment for provincial planning have been shaped by different national departments concerned with planning. The Development Facilitation Act (67 of 1995) a key piece of legislation moved towards a normative based system for planning. Provinces were given the opportunity to introduce provincial specific legislation for planning. Since 1994 only four provinces the Western Cape, Northern Cape, Gauteng and KwaZulu- Natal have introduced Acts or Bills. To assist the remaining five provinces in introducing province specific planning legislation it is important to establish if the different systems are moving towards conformity. Through analysis of the different systems, mechanisms and institutions, a comparison and evaluation of the different Act and Bills it was established that the provincial planning systems are to a large extent similar and in deed moving towards conformity. / AFRIKAANSE OPSOMMING: Provinsies is verantwoordelik vir beplanning volgens bepalings in die Grondwet (108 van 1996). Deur 'n historiese oorsig van provinsiale beplanning word dit duidelik dat die konteks van ruimtelike beplanning dramaties oor tyd verander het. Hierdie verandering kan gekoppel word aan verandering in beplanningsteorie. Die wetlike en beleidsomgewing van provinsiale beplanning is dinamies. Hierdie veranderende omgewing word geskep deur die invloed van verskillende nasionale departemente wat betrokke is by beplanning. 'n Toonaangewende wet die Wet op Ontwikkelingsfasilitering (67 van 1995) het beweeg na 'n normatief gebasseerde sisteem vir beplanning. Provinsies word die geleentheid gebied om wetgewing daar te stel wat handel oor beplanning. Sedert 1994 het slegs vier provinsies - die Wes-Kaap, Noord-Kaap, Gauteng en KwaZulu- Natal wette o fwetsontwerpe opgestel. In 'n poging om die oorblywende provinsies te help om hul eie wetgewing op te stel is dit van belang om te bepaal tot watter mate die verskillende sisteme van provinsiale beplanning beweeg na konformiteit. Deur 'n analise en vergelyking van die verskillende sisteme, meganismes en instellings, gevolg deur 'n evaluering, is daar bevind dat die provinsiale beplanningsisteme ooreenkomste toon en daadwerklik beweeg na konformiteit.

In a world of economic uncertainty and manifold social problems, South Africa has its own unique challenges of low economic growth, persistent budget deficits that produce increasing government debt and the highest level of economic inequality in the world. The history of injustice and economic marginalisation and the failure of the economy to provide inclusive growth drives an urgent need to address economic inequality through tax policy, placing ever more focus on wealth taxes as a possible solution. There is a hope is that taxing the wealthy may provide the opportunity to redistribute desperately-needed resources to those denied the opportunity to build wealth and who are trapped in the cycle of poverty. Yet, as appealing as a new wealth tax may seem, the introduction of such a tax carries with it a range of risks, not all of which are known. Of great concern is the possible effect on the economy, which, in its vulnerable state, cannot afford any loss of capital and investment. Very little research has been done on wealth tax in the South African context and there is a dearth of literature focusing on the views and perceptions of the wealthy individuals themselves. This qualitative study investigates the merits and disadvantages of a new wealth tax and seeks to identify any unintended consequences that could result from the implementation of a new wealth tax in South Africa, drawing from historical and international experience and primary data obtained from interviews with individuals likely to be affected by such a tax. Having explored the literature and international experiences with wealth tax and having probed the thinking of wealthy individuals who would be the payers of a wealth tax, the study finds that a new wealth tax may contribute towards the progressivity of the tax system, but it is doubtful whether such a tax would provide a sustainable revenue stream that would be sufficient to address economic inequality and there is a risk of causing harm to the economy. Recognising that the motivation for wealth taxes is often driven more by political argument and public perception than by rational quantitative analysis, the study also anticipates the introduction of a new wealth tax and suggests guidelines for the design of such a tax within the framework for evaluating a good tax system. This study informs the debate on wealth taxes in South Africa and contributes to the design of such a tax, should it be implemented.

The objective of this thesis was to explore the nature of expenditure incurred on the internal development of software and its treatment in terms of the accounting and taxation frameworks to which it is subject. In fulfilling the primary objective the thesis had a number of subsidiary considerations. These included, firstly, a brief analysis of the approach of the software industry in South Africa to the taxation treatment of this type of software. The second consideration was a discussion and analysis of the taxation framework which differentiates between capital and revenue and the extent to which the receipts produced by internally developed software may be informative of the nature of the expenditure. The third was an analysis of the deductibility of expenditure incurred in the production of software with the fourth analysing the tests employed in the determination of whether expenditure is capital or revenue in nature. The fifth objective was to briefly analyse the accounting standards which find application in the determination of whether or not the software created can be considered a capital asset. The final subsidiary objective of the thesis was an analysis of the taxation framework applicable to software in respect of research and development incentives, as well as the position in the United States of America. Throughout the thesis the most apparent commonality is that there exists a significant level of uncertainty as to the taxation treatment of software both in South Africa and in America. The research concludes by stating that such uncertainty is prejudicial to the interests of research and development in relation to software.

The purpose of this treatise is to develop a spirit of understanding affirmative action as a strategy that gives South Africa a human face of equality. The strategic development of affirmative action as part of Employment Equity Act is based on equality at workplace. This work takes note of the need to integrate human resource development for employment, productivity and education system that is based on formal education, prior knowledge education (RPL) and previous experience. The imbalances were designed to be of racial reflection therefore the redress process is racial in character but non-racial in content as the envisaged society is a non-racial society. The historical background of inequality and racial discrimination is noted in the environment of employment and on how other laws were enforcing the inequality. The arguments against affirmative action are debated and valid points of such arguments are noted as points of concern that must be considered in the process to attain equality. This work views affirmative action as a process that goes beyond employment relations and work as an instrument to change society by addressing social needs and services that have a reflection of inequality. Education is viewed as the out most important process to change the lives of people as affirmative action has a requirement of suitably qualified candidates to be affirmed. In South Africa problems of inequality were political designed but were enforced by various laws that were having material and psychological impact on the previously disadvantaged. The designated groups were divided into Africans, Indians and Coloureds, in Naidoo v Minister of Safety and Security this principle of defining designated racial groups was promoted in correction to the direction that was taken in Motala v University of Natal.Affirmative action is a legal process that addresses political designed problems. It is also a process that is exposed to abuse. Corrupt officials and managers appoint employees that do not qualify for posts on the bases of political affiliation or any other ground of discrimination. This is discussed with reference to the allegations of SADTU selling posts for principals, senior managers appointed in state co-operatives. The above mentioned tendencies are noted as part of negative indicators on the process that is meant to bring equality and non-racial society where all the citizens are given equal opportunities. This work views affirmative action as a strategy that is based on achieving a society that has a human face where race shall not be a point of reference.