Thesis ...

Thesis ...

The employee‘s right to a safe working environment or a safe place of work is recognised in common law, the Constitution of the Republic of South Africa 1996, the Labour Relations Act, Act 66 of 1995, The Basic Conditions of Employment Act, Act 75 of 1997 and the Occupational Health and Safety Act, Act 85 of 1993. The Compensation for Occupational Injuries and Diseases Act, Act 130 of 1993 (COIDA) prescribes the procedure for compensating employees for injury on duty. Regionally the standards for working condition have been formalized by the South African Development Community. A safe workplace has been the cornerstone of development in working conditions and labour law, throughout the last century in generally and specifically the last decade. COIDA provides for a system of ―no-fault compensation‖ This eliminated the onerous common-law burden previously resting on employees to prove negligence on the part of the employer in order to be able to claim compensation for injury on duty. However Section 35 of COIDA creates problems of it‘s own. It provides that no employee is allowed to claim damages from his/her employer for any injuries sustained on duty. Section 35(1) reads as follows: ―No action shall lie by an employee or any dependant of an employee for the recovery of damages in respect of any occupational injury or disease resulting in the disablement or death of such employee against such employee‘s employer, and no liability for compensation on the part of such employer shall arise save under the provisions of this Act in respect of such disablement or death. The problem section 35 creates is that because of the protection it gives employers against claims, it derogates from employer‘s duty to provide a safe working environment. Even if an employee is injured because of the employer‘s negligence or failure to create a safe and secure working environment, no action may be taken against that employer. In Twalo v Minister of Safety & Security & another (2009) 30 ILJ 1578 (Ck) the court held that an injury caused by an intentional act cannot be deemed an accident as defined in COIDA and that it would therefore not be covered by COIDA. In DN v MEC for Health, Free State 2014 (3) SA 49 (FB), once again, an accident in the ordinary and grammatical sense was held not to be an injury on duty if that injury had been caused by an intentional and deliberate act. These judgements followed an argument in Minister of Justice v Khoza 1966 (1) SA 410 (A). On this basis it is therefore possible to claim damages from the employer for an injury on duty that was not caused by an accident, but was caused by an intentional act performed by a criminal. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2015

The employee‘s right to a safe working environment or a safe place of work is recognised in common law, the Constitution of the Republic of South Africa 1996, the Labour Relations Act, Act 66 of 1995, The Basic Conditions of Employment Act, Act 75 of 1997 and the Occupational Health and Safety Act, Act 85 of 1993. The Compensation for Occupational Injuries and Diseases Act, Act 130 of 1993 (COIDA) prescribes the procedure for compensating employees for injury on duty. Regionally the standards for working condition have been formalized by the South African Development Community. A safe workplace has been the cornerstone of development in working conditions and labour law, throughout the last century in generally and specifically the last decade. COIDA provides for a system of ―no-fault compensation‖ This eliminated the onerous common-law burden previously resting on employees to prove negligence on the part of the employer in order to be able to claim compensation for injury on duty. However Section 35 of COIDA creates problems of it‘s own. It provides that no employee is allowed to claim damages from his/her employer for any injuries sustained on duty. Section 35(1) reads as follows: ―No action shall lie by an employee or any dependant of an employee for the recovery of damages in respect of any occupational injury or disease resulting in the disablement or death of such employee against such employee‘s employer, and no liability for compensation on the part of such employer shall arise save under the provisions of this Act in respect of such disablement or death. The problem section 35 creates is that because of the protection it gives employers against claims, it derogates from employer‘s duty to provide a safe working environment. Even if an employee is injured because of the employer‘s negligence or failure to create a safe and secure working environment, no action may be taken against that employer. In Twalo v Minister of Safety & Security & another (2009) 30 ILJ 1578 (Ck) the court held that an injury caused by an intentional act cannot be deemed an accident as defined in COIDA and that it would therefore not be covered by COIDA. In DN v MEC for Health, Free State 2014 (3) SA 49 (FB), once again, an accident in the ordinary and grammatical sense was held not to be an injury on duty if that injury had been caused by an intentional and deliberate act. These judgements followed an argument in Minister of Justice v Khoza 1966 (1) SA 410 (A). On this basis it is therefore possible to claim damages from the employer for an injury on duty that was not caused by an accident, but was caused by an intentional act performed by a criminal. / LLM (Labour Law), North-West University, Potchefstroom Campus, 2015

Fringe benefits are the largest source of tax collection in South Africa, and a major change to the Income Tax Act has affected Fringe Benefit Tax. Virtually every year in the budget speech, the Minister of Finance introduces changes to the legislation, with the concomitant effect on individuals. In the last speech, the use of travel allowances and medical schemes, to name only two, were mentioned as being under constant review. In the budget speech of 2011, delivered by Pravin Gordhan on 23 February 2011, he announced that the employer’s contribution to retirement funds on behalf of employees will constitute a Taxable Fringe Benefit with effect from 1 March 2012. This study intends to establish, by means of a comparison between the South African and Australian Income Tax Acts, whether the taxation of fringe benefits, as set out in the Act in South Africa, is still appropriate. This will be done by evaluating the Australian system of taxing fringe benefits and comparing this with the taxation of the fringe benefits listed in the Act in SA. The study also discusses the various categories of fringe benefits listed in the Act. It will analyse and compare these with the fringe benefits in the Australian tax system. No similar research has been carried out from the South African perspective AFRIKAANS : Byvoordeel bestaan die grootste gedeelte van die bron van belasting invordering. Daar is 'n groot verandering in die Inkomstebelastingwet wat die byvoordeel belasting geaffekteer het in Suid Afrika. Byna elke jaar in sy begrotingsrede het die Minister van Finansies veranderinge aangekondig in die wetgewing wat individue raak.In die begrotingsrede van 2011, vrygestel op 23 Februarie 2011 deur die Minister van Finansies, Pravin Gordhan, sal die werkgewer se bydrae tot aftreefondse namens werknemers ,met ingang 1 Maart 2012 as 'n belasbare byvoordeel graag word. Die doel van hierdie studie is om vas te stel, deur middel van 'n vergelykende studie met Australiese Inkomstebelastingwet, of die wet op belasting op byvoordele in Suid-Afrika nog toepaslik is. Die doelwitte van die studie is om die Australiese stelsel te evalueer in vergelyking met die belasting op byvoordele in SA. Hierdie studie bespreek die verskillende kategorieë van byvoordele soos tans van toepassing op Suid-Afrika; an word ontleed en vergelyk met die byvoordele in die Australiese belasting stelsel. Daar is geen vorige navorsing uitgevoer in hierdie gebied vanuit ‘n Suid-Afrikaanse perspektief nie Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Sathiga, S 2011, A comparative analysis of the taxation of fringe benefits in the South African Income Tax with the Australian Income Tax, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03052012-161405 / > F12/4/143/gm / Dissertation (MCom)--University of Pretoria, 2011. / Taxation / Unrestricted

Many beginner educators leave the profession within the first three years following their appointment. The security of educators, and especially that of the beginner educator is threatened from many angles. Beginner educators experience this threat very intensely and this weakened feeling of security they experience, has important implications for their role as educators. There are, however, many legal determinants that protect educator security and oppose each threat directly. This research falls within the field of Education Law and the security of beginner-educators is studied from this angle. The study focuses on the protection of security as offered by law determinants and the real experience of threats by beginner educators. In the research, law determinants such as the Constitution, education law, labour law and case law, as protectors of security, were studied. Using a qualitative study the experience and perceptions of a selection of participants was analysed. The participants, from different types of schools in a certain geographical area, were identified. During the analysis two aspects emerged that influence security. The first aspect is the beginner educator‟s lack of knowledge of the mechanisms that protect security and the second aspect was beginner educators‟ real experience of threats. Beginner educators‟ lack of security is the result of their lack of knowledge of the mechanisms that protect security. The findings of this research propose that more emphasis is placed on the legal aspects concerning the protection of security of educators during their training and that beginner educators are empowered to face threats of security and overcome it. / MEd (Education Law), North-West University, Potchefstroom Campus, 2015

Many beginner educators leave the profession within the first three years following their appointment. The security of educators, and especially that of the beginner educator is threatened from many angles. Beginner educators experience this threat very intensely and this weakened feeling of security they experience, has important implications for their role as educators. There are, however, many legal determinants that protect educator security and oppose each threat directly. This research falls within the field of Education Law and the security of beginner-educators is studied from this angle. The study focuses on the protection of security as offered by law determinants and the real experience of threats by beginner educators. In the research, law determinants such as the Constitution, education law, labour law and case law, as protectors of security, were studied. Using a qualitative study the experience and perceptions of a selection of participants was analysed. The participants, from different types of schools in a certain geographical area, were identified. During the analysis two aspects emerged that influence security. The first aspect is the beginner educator‟s lack of knowledge of the mechanisms that protect security and the second aspect was beginner educators‟ real experience of threats. Beginner educators‟ lack of security is the result of their lack of knowledge of the mechanisms that protect security. The findings of this research propose that more emphasis is placed on the legal aspects concerning the protection of security of educators during their training and that beginner educators are empowered to face threats of security and overcome it. / MEd (Education Law), North-West University, Potchefstroom Campus, 2015

Text in Afrikaans / Hierdie navorsing is gerig op die aanwending van narratiewe pastorale terapie met breadwinners wat werksonsekerheid tydens 'n rasionaliseringsproses ervaar. Die studie is kwalitatief van aard en is gebaseer op narratiewe pastorale gesprekvoerlng esook die proses van meervoudige refleksie waardeur die navorsing gerig en aangepas word. As navorser was ek deelnemer in die proses van verandering waarin veralgemening genegeer is en die rol van persoonlike kennis beklemtoon is. Die terapie is gerig op proaktiewe optrede tydens die rasionaliseringsproses en is ten opsigte van elkeen van die deelnemers aangewend in pasmaakgesprekke waartydens hul unieke behoefles aandag geniet het. Deur die metode van eksternalisering is die invloed van werksonsekerheid op die deelnemers geeksploreer en is hulie aangemoedig om in 'n ander verhouding tot die probleem van werksonsekerheid le staan. Namate die deelnemers tydens hierdie proses belangrike skuiwe op die vlak van identiteit gemaak het, ken hulie die toekoms met nuwe hoop bejeen. / The research was directed at the application of narrative pastoral therapy with breadwinners experiencing job insecurity during a process of rationalisation. This qualitative study was based on narrative pastoral conversations as well as the process of multiple reflection through which the research was directed and adapted. As researcher, I was a participant in the process of change in which generalisations were negated and the role of personal knowledge emphasised. The therapy was directed at proactive action during the rationalisation process and was applied in respect of each of the participants in a customised conversation. The influence of job insecurity on the participants was explored through the method of externalisation and they were encouraged to adopt a new relationship to the problem of job insecurity. In the process, as each participant made important shifts on the level of identity, they wera able to view the future with new hope. / Philosophy, Practical & Systematic Theology / M. Th. (Praktiese Teologie (Pastorale Terapie))

Text in Afrikaans / Hierdie navorsing is gerig op die aanwending van narratiewe pastorale terapie met breadwinners wat werksonsekerheid tydens 'n rasionaliseringsproses ervaar. Die studie is kwalitatief van aard en is gebaseer op narratiewe pastorale gesprekvoerlng esook die proses van meervoudige refleksie waardeur die navorsing gerig en aangepas word. As navorser was ek deelnemer in die proses van verandering waarin veralgemening genegeer is en die rol van persoonlike kennis beklemtoon is. Die terapie is gerig op proaktiewe optrede tydens die rasionaliseringsproses en is ten opsigte van elkeen van die deelnemers aangewend in pasmaakgesprekke waartydens hul unieke behoefles aandag geniet het. Deur die metode van eksternalisering is die invloed van werksonsekerheid op die deelnemers geeksploreer en is hulie aangemoedig om in 'n ander verhouding tot die probleem van werksonsekerheid le staan. Namate die deelnemers tydens hierdie proses belangrike skuiwe op die vlak van identiteit gemaak het, ken hulie die toekoms met nuwe hoop bejeen. / The research was directed at the application of narrative pastoral therapy with breadwinners experiencing job insecurity during a process of rationalisation. This qualitative study was based on narrative pastoral conversations as well as the process of multiple reflection through which the research was directed and adapted. As researcher, I was a participant in the process of change in which generalisations were negated and the role of personal knowledge emphasised. The therapy was directed at proactive action during the rationalisation process and was applied in respect of each of the participants in a customised conversation. The influence of job insecurity on the participants was explored through the method of externalisation and they were encouraged to adopt a new relationship to the problem of job insecurity. In the process, as each participant made important shifts on the level of identity, they wera able to view the future with new hope. / Philosophy, Practical and Systematic Theology / M. Th. (Praktiese Teologie (Pastorale Terapie))

Current policy to extend early childhood education by placing grade R in public primary schools is politically, economically and educationally motivated. Quality education in grade R has definite long term economic advantages and could ensure equal educational opportunities. The educator is a key factor in this issue and her perception of her work life determines to a large extent the success of the initiative. The work fulfilment of the grade R educator is approached in this research from a labour law perspective and was conducted in the field of Education Law. The philosophic base of Education Law is found in the German educational term geborgenheit, which refers to the safety and security of all role players in education. The experience of security is regarded as a prerequisite for work fulfilment. The Constitution, education legislation, labour law, relevant case law and the common law were studied as legal determinants for work fulfilment. A qualitative enquiry into educators’ perceptions of their work life was conducted amongst participants in a specific area, which included schools from different socio–economic and cultural backgrounds. The essence of the findings is that, in spite of the existence of legislation which in principle should provide for physical and psychological security, educators still experience insecurity and therefore a lack of work fulfilment because of the ineffective implementation of law and policy. Widespread ignorance regarding the nature of quality education in grade R exists and the insistence on educator centralised teaching limits the work fulfilment of especially well–trained educators. Awareness of the advantages of a play based, whole–child approach has to be developed. This approach, as well as knowledge of legal determinants, promote work fulfilment, since both serve the best interests of the child as well as the educator. / Thesis (M.Ed.)--North-West University, Potchefstroom Campus, 2011.