Thesis (LL.D.)--University of Leiden / "Between legality and illegality: An inquiry into the doctrine of encroachment of rights and powers as a result of the corrective action of reasonableness and fairness in law with particular reference to the encroachment of ownership of immovable property" ...refer to full-text for more details which includes abstracts Afrikaans. Text in Afrikaans.

Land ownership in South Africa has long been a source of conflict. The history of forced removals and a racially skewed distribution of land resources have left the new government, which took over in 1994, with a complex and difficult legacy. The new government has developed a land reform programme with three major elements to address the situation of landlessness, tenure insecurity and poverty among black people. The three major elements can be defined as follows: <ul> <li>The redistribution of land to the disadvantaged and poor for productive and residential purposes;</li> <li>Land restitution, which covers restitution of land to those who had been forcefully removed from land after 1913 as a result of racially discriminatory laws and practices and</li> <li>Tenure reform to those whose tenure of land is legally insecure.</li> </ul> The specific purpose of this study is to review the redistribution of land in terms of the implementation of the LRAD (Land Redistribution for Agricultural Development) Sub-programme, which was launched in August 2001. In the first few years of the delivery of LRAD (2001 to 2003), the sub-programme made substantial progress and the DLA (Department of Land Affairs) referred to LRAD as the DLA’s flagship redistribution sub-programme. However, according to academics (Hall, 2003 and 2004; Jacobs, 2003; Wegeriff, 2004 and Lahiff, 2003) and the media (Black Business Quarterly, 2006 and Business Report: Sunday Independent, 2006), the pace of the implementation of LRAD is also slow and the sustainability of many land redistribution projects is poor. The purpose of this study is to review the pace of implementation and the quality of projects transferred through the LRAD Sub-programme in Gauteng Province. Three main factors are identified in this study that contribute to the slow pace of land redistribution in terms of the LRAD Sub-programme. These factors are the bureaucratic processes that government follows to implement LRAD projects, the limited size of the LRAD grants and the formation of group projects. The mentioned critiques and the results of this study also show that there are a variety of factors that have an impact on the sustainability/quality of projects. These factors are: limited financing of projects, lack of start-up capital, lack of agricultural skills, poor design of projects, lack of post-transfer support, group dynamics, crime, and a disregard for environmental factors. To obtain the relevant research information for this study a variety of documents and books regarding land reform and the LRAD Sub-programme were reviewed. Additional information was obtained from the Agricultural Research Council (ARC) and AgriSA with regard to agriculture in Gauteng. Beneficiaries from a sample of 15 LRAD projects and three officials from the Gauteng Provincial Land Reform Office were also interviewed to get their opinions about the pace of implementation of redistribution of projects through the LRAD Sub-programme and also the sustainability of these programmes. The reason for studying land reform in Gauteng is because of its unique features of farming. One of the unique features is the fact that farmland in Gauteng consists mostly of small farms and plots, which are easier for beneficiaries to purchase by means of the limited-size LRAD grants than are big farms in Limpopo, North West, Northern Cape, etc. Other positive features are the good quality of agricultural land, the availability of output markets and supply of inputs. There are also a number of negative factors, which include the facts that 97% of province is urbanised, and that farmland is scarce and expensive. However, a detailed description of the study area is given in section 1.4. Eventually the conclusion was reached that the implementation of LRAD projects in Gauteng is indeed slow because of certain problems in the process of land transfer through the LRAD Sub-programme, the limited LRAD grants compared to the increased land prices and the size of group projects. The mentioned factors that have an impact on the sustainability of LRAD projects are also reviewed through the fieldwork and it has been discovered that it indeed has a big impact on the quality of these projects. The case studies provide a number of recommendations to address the factors impacting on the pace of land redistribution in the province and the factors impacting on sustainability. Some of the recommendations can be implemented by the Gauteng Provincial Land Reform Office itself. The other recommendations will need to be addressed nationally which can then have a positive influence on the delivery and the quality of the implementation of LRAD projects on a national basis as well. Copyright / Dissertation (MInst Agrar)--University of Pretoria, 2009. / Agricultural Economics, Extension and Rural Development / unrestricted

Section 5(1) of the Mineral and Petroleum Resources Development Act 28 of 2002 28 of 2002 stipulates that a prospecting and mining right granted in terms of the aforementioned Act and registered in terms of the Mining Titles Registration Act 16 of 1967 is a limited real right in respect of the mineral and the land to which it relates. Section 2(4) of the Mining Titles Registration Act 16 of 1967 determines that registration of a prospecting or mining right in terms of that act constitutes a limited real right binding on third parties. Section 1 of the Mineral and Petroleum Resources Development Act 28 of 2002 defines the effective date of a prospecting or mining right to be the date of execution thereof. In the judgement of the Minister of Mineral Resources and Others vs Mawetse (SA) Mining Corporation (Pty) Ltd, the Supreme Court of Appeal through Majiedt, J held that a prospecting right, and by implication a mining right, becomes enforceable on date of approval of the environmental management programme related to such right. In practice the approval of an environmental management programme occurs on date of execution. Considering this judgement and legislative provisions, it is obvious that a contradiction exist as to when a prospecting or mining right becomes enforceable against third parties such as landowners. The common law principle with regard to limited real rights are that limited real rights become enforceable upon registration against third parties on the basis that such registration serves as publication to the public of its existence and enforceability. The question arises whether the nature of prospecting or mining rights as limited real rights has changed from the aforementioned common law principle through the enactment of the Mineral and Petroleum Resources Development Act 28 of 2002 on whether the aforementioned act and the Mining Titles Registration Act 16 of 1967 incorporate this common law principle into the aforementioned legislation. The Mawetse - judgement deviates from both the provisions of the Mineral and Petroleum Resources Development Act 28 of 2002 and the aforementioned common law principle. It also deviated from previous case law which held that prospecting- and by implication mining rights are contractual in nature, by finding that they are the result of unilateral administrative action. If contractual in nature, it is arguable that prospecting or mining rights become enforceable on date of registration through the common law principles underpinning enforceability of limited real rights and if the result of unilateral administrative action, in terms of the Mawetse - judgement becomes enforceable on date of approval of the environmental management programme, which coincides with the date of execution. It is of importance to ascertain whether prospecting and mining rights are contractual in nature, the result of unilateral administrative action or hybrid of both to answer the question whether they are enforceable as limited real right before registration or only upon registration. The methodology to answer these questions entails a critical case study of the Mawetse - judgement and an analysis of the interpretation of statutory and common law. This dissertation will explore when prospecting and mining rights become enforceable against third parties such as landowners and secondary thereto, whether they are contractual in nature, the result of unilateral administrative action or a hybrid of both, in order to answer the primary and secondary questions that arise from the aforementioned. / Mini Dissertation (LLM)--University of Pretoria, 2019. / Public Law / LLM / Unrestricted

The development of a platform for community involvement in the decisionmaking processes for municipal management in the Tshwane area. This will ultimately lead to ownership. / Dissertation (MArch(Prof))--University of Pretoria, 2010. / Architecture / unrestricted

This paper investigates the impact of related party transactions on a firm’s operating performance and market-based performance, as well as the impact of institutional ownership on the use of related party transactions. Using a sample of 1218 deals from S&P1500 firms from 2007 to 2018, we propose and examine three relevant hypotheses: (a) related party transactions, especially, “Red-flag” related party transactions are negatively related to firm’s operating performance, (b) related party transactions, especially, “Red-flag” related party transactions are negatively related with firm’s marketbased performance, (c) institutional ownership is negatively related with related party transactions. In summary, we do not find a significant relationship between related party transactions and firm’s operating performance, such as ROA, Profit Margin and COGS. As for firm’s market-based performance, we found related party transactions are positively related with Tobin’s-Q, but are not significantly related with 12-months buy and hold abnormal return. Finally, we do not find any significant relationship between overall institutional investors and RPTs, but we find short-horizon institutional investors reduce the use of related party transactions, but long-horizon institutional investors do not limit the use of RPT

The relationship between humans and houseplants is crucial in wakening empathy for the natural world. One day I started to wonder, why do we put so much effort and money into adapting tropical plants to grow indoors when we have millions of local plant species growing in our environment outdoors.

archives@tulane.edu / 1 / Mengde Liu

The term ‘beneficial ownership’ is included in numerous tax treaties that are concluded between countries today but the majority of these treaties do not define the term. The purpose of this study is four fold. Firstly, to investigate what the meaning is of the term ‘beneficial owner’ for tax treaty purposes? Secondly, what factors should be taken into account to determine the beneficial owner, if any? Thirdly, what the meaning of the term ‘beneficial ownership’ is in the context of those tax treaties where the term has been incorporated, and lastly, if the term ‘beneficial owner’ should have a domestic law, international tax or tax treaty meaning? The study was conducted by reviewing various articles, opinions, court cases and government publications, that deals with the issues raised in the preceding paragraph, and then to identify if there are answers to these questions that were raised? The study concludes that there is no concrete on-line definition for the term “beneficial owner” and that various factors need to be considered in support of the term. The Chinese revenue authority has recently issued various circulars, setting out various factors that need to be considered in an attempt to identify the beneficial owner. Equally important is the factors that need to be considered as set out in the ‘Limitation on Benefits’ clause that appears in most US tax treaties. The study also concludes that the findings of the Court in the Indofood International Finance Ltd v JP Morgan Chase Bank NA regarding the fact that the term ‘beneficial owner’ should have an international fiscal meaning is appropriate. Although there are counter arguments supporting the fact that an domestic tax law meaning pertaining to the specific taxes should prevail over any other meaning or that the term should be interpreted in a purely treaty framework, and not be referenced to domestic law, where there is a well established international law meaning for the term, an international fiscal meaning will result in a more consistent interpretation between Contracting States and limit misinterpretation due to differences in tax and legal systems. AFRIKAANS : Die term ‘voordelige eienaar’ is ingesluit in menige belasting ooreenkomste wat tussen lande gesluit word vandag, maar die meerderheid van hierdie ooreenkomste, definieer nie die term ‘voordelige eienaar’ in die ooreenkoms nie. Die doel van hierdie studie is vier voudig. Eerstens, om vas te stel wat die betekenis van die term ‘voordelige eienaar’ vir belasting ooreenkoms doeleindis is. Tweedens, watter faktore inaggeneem moet word in die vasstelling van die betokens van die term ‘voordelige eienaar’, indien enige. Derdens, wat die betekenis van die term ‘voordelige eienaar’ is in die belasting ooreenkomste waar die term reeds geïnkorporeer is en laastens, of die term ‘voordelige eienaar’ ‘n nasionale, internasionale of belasting ooreenkoms betekenis moet hê. Die studie is uitgevoer deur artikels, opinies, hofsake en regering’s publikasies te hersien, wat met die vrae wat in die vorige paragraaf aangespreeks is handel, en om dan te identifiseer of daar antwoorde is op die vrae wat geopper is? In die die studie wat gedoen is is gevind dat daar tans geen vaste een-lyn definisie is vir die term ‘voordelige eienaar’ nie, en dat menigde faktore inaggeneem moet word ter ondersteuning van die term. Die Chinese Belastingowerheid het onlangs menigde Omskrywings uitgereik wat menigde fatore uiteensit wat oorweeg moet word in ‘n poging om die voordelige eienaar te identifiseer. Ewe belangrik is die faktore wat oorweeg moet word soos uiteengesit in die ‘beperking op voordele’ klousule wat in meeste Verenigde State van Amerika belasting ooreenkomste voorkom. Die studie het ook gevind dat die bevinding deur die Hof in die “Indofood International Finance Ltd v JP Morgan Chase Bank NA” saak rakende die feit dat die term ‘voordelige eienaar’ ‘n internasionale fiskale betekenis moet he toepaslik is. Alhoewel teen argumente ter ondersteuning is van die feit dat ‘n nasionale belasting wetgewing betekenis rakende die spesifieke belasting voorkeer moet kry bo enige ander mening van die term ‘voordelige eienaar’ of dat die term uitsluitlik in ‘n belasting ooreenkoms hoedanigheid geïntreperteer moet word, en nie moet verwys na nasional wetgewing waar daar reeds ‘n goed gevestigde internasionale wetgewing betekenis vir die term is nie, sal ‘n internasionale fiskale betekenis ‘n meer konsekwente interpretasie tussen Kontrakterende State tot gevolg hê en die verkeerde interpretasie as gevolg van verskille in belasting sisteme en wetgewing voorkom. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

In recent years, attention has increasingly been given to the concept of psychological ownership in the work context. Psychological ownership can be seen as the development of feelings of possessiveness towards various targets in the organisation, therefore constituting an attitude towards, for example, emotional and cognitive rudiments. Psychological ownership can be identified in terms of the three routes or categories, namely control, knowledge and investment of self. These perceptions of ownership of something, leading to feelings of psychological ownership, formed the basis of this study. The main purpose of this study was to provide an in-depth description of the experience of ownership within the workplace, especially the routes to psychological ownership, namely control; knowledge and investment of self. In-depth qualitative interviews were conducted around three themes, also called the three components of psychological ownership: control; knowledge; and investment of self. The methodology applied was a phenomenological approach. The experiences and perceptions of the middle managers of control and influence over targets or objects as well as the use of targets and objects were described as they pertain to the construct of psychological ownership. In addition knowledge of targets and objects as well as the investment of ideas, energies and time into targets and objects was described in order to arrive at a rich description of the construct for the specific sample. / Dissertation (MCom)--University of Pretoria, 2011. / Human Resource Management / unrestricted

A company and all its members for the time being can, within the limitations imposed by its memorandum, by agreement depart from its articles and such agreement would bind the company and those members 1• Such agreements are frequently entered into between proposed shareholders of a company to be formed or shareholders of an existing company. When these agreements relate to companies to be formed they are known as formation agreements but commercially the agreements are generally known as shareholders' agreements. They usually govern the rights and obligations of the respective shareholders as well as other matters· relating to the affairs of the company. Members of private companies, particular small domestic companies usually enter into shareholders' agreements for various reasons, e.g. where they wish to secure special safeguards for their prospective interests in the company. Thus, a majority shareholder may want to ensure that control of the company will remain with his family, or a minority shareholder may seek special protection. Whilst such special safeguards could be contained in the memorandum or articles of association, which will bind the company and its members, the memorandum and articles I by themselves will not always afford the protection because they are capable of being amended by special resolution. Legislation may override the articles, e.g. section 220 of the Companies Act provides that, notwithstanding anything in the articles, a director may be removed from his office by ordinary resolution. A shareholder, unless he commands at least twenty-six per centum of the voting rights in general meeting, may be unable to prevent an alteration of the articles of which he does not approve. An agreement could prevent the variation of the rights attaching to any class of share in terms of section 102 where a company has more than one class of shares.