Dissertations / Theses: 'Capital punishment – Law and legislation'

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Du, Plessis Jan Andriaan. "The impact of minimum sentence legislation on South African criminal law." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1020037x.

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The Criminal Law Amendment Act introduced a scheme where minimum sentences are prescribed for serious offences into the South African Criminal Law. The limitations put on the courts’ sentencing discretion were not received with unanimous approval from all quarters. The Constitutional Court declared the general working of the Act to be constitutional soon after its inception. Specific provisions pertaining to certain offences remained unpopular. The hefty sentence of 15 years imprisonment prescribed for the possession of a semi-automatic firearm is put forward as an example in this regard. High Courts avoid the minimum sentence prescribed for this offence by using different interpretational methods. Despite the sense of animosity towards the unfair contents of this provision, no ruling is made on the constitutionality thereof. An apparent deference towards the legislature could be detected on the part of the judiciary. South African jurisprudence discourages our courts to rule on the constitutionality of a law. It is only done when the defect could not be remedied by any other available means. The reluctance of our courts to make a ruling on the constitutionality of the semi-automatic provision does not promote legal certainty. High Courts attach different interpretations to the “true intention” of the legislature in order to bypass this provision. Logic dictates that inexperienced presiding officers with inferior interpretational skills would continue to hand down the minimum sentence while it remains on the law books. A sentence of fifteen years is also prescribed for robbery with aggravating circumstances. The existing common law on the interpretation of the definition of this offence provides for a wide range of human conduct to be included. Case law could be expected where the courts deviate from the prescribed sentence on a regular basis. This unscientific approach should be discouraged and a rethinking of the boundaries of this offence is suggested. The Act is doing more harm than good to our Criminal Law. The legislature could still provide other visible measures against serious crime without invading the sentencing discretion of the judiciary.

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Colyer, Greg Warren. "Is capital punishment a deterrent to crime?" CSUSB ScholarWorks, 1999. https://scholarworks.lib.csusb.edu/etd-project/1720.

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Burke, Daniel. "Morality in Law: Capital Punishment and the Mentally Retarded." Miami University Honors Theses / OhioLINK, 2003. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1111150529.

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Gradwell, Adriaan. "A survey of teachers' attitudes towards corporal punishment after the abolition of corporal punishment." Thesis, University of the Western Cape, 1999. http://etd.uwc.ac.za/index.php?module=etd&amp.

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Education within South Africa has undergone significant change within a short period of time. This change has primarily been written in terms of human rights and the equitable distribution of educational resources. This has necessitated a paradigm shift for many teachers and the study explores some of the factors that have prevented teachers from experiencing a paradigm shift. The introduction of the South African Schools Act of 1996 heralded the start of the complete abolition of corporal punishment within all South African schools. The object of this investigation was to explore teachers' attitudes towards the abolition of corporal punishment and the factors that would contribute towards their attitude. The research explored whether the attitude of teachers, in relation to corporal punishment, had been influenced by the disruptive behaviour of pupils and their perceptions of the efficacy of alternate methods of behaviour management.

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Rumble, Tony Law Faculty of Law UNSW. "Synthetic equity and franked debt: capital markets savings cures." Awarded by:University of New South Wales. School of Law, 1998. http://handle.unsw.edu.au/1959.4/17591.

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Micro-economic reform is a primary objective of modern Australian socio-economic policy. The key outcome targetted by this reform is increased efficiency, measured by a range of factors, including cost reduction, increased savings, and a more facilitative environment for business activity. These benefits are sought by the proponents of reform as part of a push to increase national prosperity, but concerns that social equity is undermined by it are expressed by opponents of that reform. The debate between efficiency and equity is raging in current Australian tax policy, a key site for micro-economic reform. As Government Budget restructuring occurs in Australia, demographic change (eg, the ageing population) undermines the ability of public funded welfare to provide retirement benefits. Responsibility for self-funded retirement is an important contributor to increasing private savings. Investment in growth assets such as corporate stock is increasing in Australia, however concerns about volatility of asset values and yield stimulate the importance of investment risk management techniques. Financial contract innovation utilising financial derivatives is a dominant mechanism for that risk management. Synthetic equity products which are characterised by capital protection and enhanced yield are popular and efficient equity risk management vehicles, and are observed globally, particularly in the North American market. Financial contract innovation, risk management using financial derivatives, and synthetic equity products suffer from an adverse tax regulatory response in Australia, which deprives Australian investors from access to important savings vehicles. The negative Australian tax response stems from anachronistic legislation and jurisprudence, which emphasises tax outcomes based on legal form. The pinnacle of this approach is the tax law insistence on characterisation of financial contracts as either debt or equity, despite some important financial similarities between these two asset types. Since derivatives produce transactions with novel legal forms this approach is unresponsive to innovation. The negative tax result also stems from a perception that the new products are tax arbitrage vehicles, offering tax benefits properly available to investment in stocks, which is thought to be inappropriate when the new products resemble debt positions (particularly when they are capital protected and yield enhanced). The negative tax response reflects administrative concerns about taxpayer equity and revenue leakage. This approach seeks to impose tax linearity by proxy: rather than utilising systemic reform to align the tax treatment of debt and equity, the current strategy simply denies the equity tax benefits to a variety of innovative financial contracts. It deprives Australians of efficiency enhancing savings products, which because of an adverse tax result are unattractive to investors. The weakness of the current approach is illustrated by critical analysis of three key current and proposed tax laws: the ???debt dividend??? rules in sec. 46D Income Tax Assessment Act 1936 (the ???Tax Act???); the 1997 Budget measures (which seek to integrate related stock and derivative positions); and the proposals in the Taxation of Financial Arrangements Issues Paper (which include a market value tax accounting treatment for ???traded equity,??? and propose a denial of the tax benefits for risk managed equity investments). The thesis develops a model for financial analysis of synthetic equity products to verify the efficiency claims made for them. The approach is described as the ???Tax ReValue??? model. The Tax ReValue approach isolates the enhanced investment returns possible for synthetic equity, and the model is tested by application to the leading Australian synthetic equity product, the converting preference share. The conclusions reached are that the converting preference share provides the key benefits of enhanced investment return and lower capital costs to its corporate issuer. This financial efficiency analysis is relied upon to support the assertion that a facilitative tax response to such products is appropriate. The facilitative response can be delivered by a reformulation of the existing tax rules, or by systemic reform. The reformulation of the existing tax rules is articulated by a Rule of Reason, which is proposed in the thesis as the basis for the allocation and retention of the equity tax benefits. To avoid concerns about taxpayer equity and revenue leakage the Rule of Reason proposes a Two Step approach to the allocation of the equity tax benefits to synthetics. The financial analysis is used to quantify non-tax benefits of synthetic equity products, and to predict whether and to what extent the security performs financially like debt or equity. This financial analysis is overlayed by a refined technical legal appraisal of whether the security contains the essential legal ???Badges of Equity.??? The resulting form and substance approach provides a fair and equitable control mechanism for perceived tax arbitrage, whilst facilitating efficient financial contract innovation. The ultimate source of non-linearity in the taxation of investment capital is the differential tax benefits provided to equity and debt. To promote tax linearity the differentiation needs to be removed, and the thesis makes recommendations for systemic reform, particularly concerning the introduction of a system of ???Franked Debt.??? The proposed system of ???Franked Debt??? would align the tax treatment of debt and equity by replacing the corporate interest deduction tax benefit with a lender credit in respect of corporate tax paid. This credit would operate mechanically like the existing shareholder imputation credit. The interface of this domestic tax credit scheme with the taxation of International investment capital, and the problems occasioned by constructive delivery of franking credits to Australian taxpayers via synthetics, are resolved by the design and costings of the new system, which has the potential to be revenue positive.

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Miao, Michelle. "The politics of change : explaining capital punishment reform in China." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:524671ef-31e8-42ee-8b8c-34d8f3c408ef.

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The thesis seeks to enhance understanding of the recent reform of capital punishment law, policies and institutions in China by studying its causes, significance, and limits. The research surveys the reform initiated by China’s top judiciary – the Supreme People’s Court - around 2006-2007. It demonstrates a changing domestic socio-political context, within which the external and internal impetus to reform is inevitable. Drawn from elite interview evidence with penal policy makers including judges, prosecutors, and legislators, the thesis concludes that Europe-inspired, cross-border abolitionist sentiments created motivation for change in China through soft mechanisms of shaming and persuasion, albeit to a limited degree. In the domestic realm, the research identified three pairs of interrelated tensions – the contradiction between elites and the public, the conflict between political intervention and judicial autonomy, and the divergent interests and priorities between top judicial organs and lower courts. These tensions are useful social, political and legal indicators to explain why and how China reformed its capital punishment machinery.

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Braslaw, Truman. "An Arbitrary Death? Capital Punishment and the Supreme Court." Oberlin College Honors Theses / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin1398962476.

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Bassi, Sasha. "Remedying Racial Discrimination in Capital Punishment: An Evaluation of the North Carolina Racial Justice Act." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/scripps_theses/312.

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Racial discrimination in capital punishment has been documented from the 1700s to today. Among the 32 states that still have the death penalty, some have implemented measures at a legislative or judicial level to prevent the arbitrary imposition of the death penalty. The goal of this thesis is to evaluate the strengths and weaknesses of the result of one such effort, the North Carolina Racial Justice Act. Doing so will help determine if this is a model that other states should replicate, and if so, how it should be altered for a successful reimplementation.

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Petri, Hedwig. "A crime without punishment : policy advocacy for European Union Health and Safety legislation on harassment at work." Thesis, Middlesex University, 2001. http://eprints.mdx.ac.uk/6244/.

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The study is concerned about employers' liability to protect the mental welfare of employees alongside their physical health. The need for protection is demonstrated in several ways. Firstly, the introduction examines the statistical evidence of harassment in the workplace and its effect on its victims. Secondly, data was collected from nine participants who had taken their employer to court claiming that they had been bullied out of their jobs. These documents which were supplemented in some cases by personal statements, were analysed using the Glaser and Strauss Grounded Theory method tempered with Case Study method. Ethical issues coming to the fore during data collection supplied additional material for a chapter which eflects on problems researchers will encounter when working with vulnerable research participants. Analysis showed the importance of social support for victims and implicated the role the trade unions, the medical and legal professions plays in secondary victimisation for victims of workplace bullying. A review of existing legislation was conducted to determine if internal voluntary guidelines or new legislation would give best protection. Employer-led bullying was identified as the form on which internal guidelines have no impact. Workplace bullying was always found to be morally wrong and the issue of what is legally right but not morally right was discussed. The findings emerging from the analysis together with recommendation to place protection of harassment at work within Health and Safety policies was presented to opinion makers to gauge the level of interest in the investigator's recommendation that European Union Health and Safety officials should take the lead in advancing legislative change outlawing workplace harassment.

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Gitonga, Gitau Robert. "Legal and institutional frameworks as determinants of access to capital by developing countries." Thesis, University of the Western Cape, 2007. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7091_1215784196.

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The objective of this research was to draw a relationship between legal and institutional frameworks in a country, and the competitiveness of that country as a destination for investment either as real investment or portfolio investment for infrastructure development.

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Berry, William W. "Assessing proportionality in capital cases : a case study of Ohio." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:b8870e77-83b1-41cf-a8cf-1ed5fe42aad1.

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When the United States Supreme Court approved the reinstatement of the death penalty in the United States in 1976, it did so based on the promise of new safeguards against comparative excessiveness and relative disproportionality resulting from jury sentencing in capital cases. As Justice Stevens noted in 2008, one of these safeguards – meaningful appellate review of death sentences – is, in practice, non-existent. This thesis examines the use of this purported safeguard by the Ohio Supreme Court, in the form of comparative proportionality review, to determine the degree to which Ohio capital cases are ‘relatively proportionate’ in the time period after the state adopted life without parole as a sentencing option in 1996. Specifically, this thesis employs two approaches to identifying ‘similar’ cases – the overall aggravation approach (through logistic regression analysis) and the fact specific approach – and then compares each death sentence to its group of ‘similar’ cases to determine whether it is relatively proportionate, given the death sentencing ratio of its comparable group. After establishing that at least forty per cent of Ohio cases were relatively disproportionate, the thesis argues that Ohio’s current approach violates the requirements of the Eighth Amendment. In particular, the Court’s failure to examine cases sentenced to life as part of its proportionality review and its use of the precedent-seeking approach has the outcome of ignoring death sentences that are comparatively excessive. Finally, the thesis concludes by offering a normative model by which Ohio can improve its administration of comparative proportionality review. The thesis advocates the use of a ‘purposive’ approach, defining ‘similarity’ on the basis of the intended purpose of punishment, and suggesting that just deserts retribution provides the best approach for determining ‘similarity’.

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Pollard, Heather Ann. "Women executed by the state of Connecticut /." Abstract, 2009. http://eprints.ccsu.edu/archive/00000573/01/2014Abstract.htm.

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Thesis (M.A.) -- Central Connecticut State University, 2009.
Thesis advisor: Katherine A. Hermes. "... in partial fulfillment of the requirements for the degree of Master of Arts in History." Includes bibliographical references (leaves 1-7, third numbering). Abstract available via the World Wide Web.

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Belczak, Daniel. ""Blood for Blood Must Fall": Capital Punishment, Imprisonment, and Criminal Law Reform in Antebellum Wisconsin." Case Western Reserve University School of Graduate Studies / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=case1619464665680271.

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Karugonjo, Rose. "An analysis of capital punishment in Uganda in light of international standards and comparable case law." Diss., University of Pretoria, 2003. http://hdl.handle.net/2263/1035.

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"The study, considering international law and comparable case law on the subject in Africa, argues that Uganda does not comply with international standards in the use of the death penalty for countries that retain it. It h penalty in Uganda can be challenged. It is argued that it may not be easy to challenge the death penalty in Uganda as unconstitutional, but it can certainly be confronted based on the failure to comply with procedural safeguards for those on death row at the domestic, regional and international level. The death penalty is currently a subject of debate in Uganda by both the public and the Constitutional Court. The fact that Uganda retains the death penalty and that the recent executions were caried out in the most horrendous manner is worrying. There is concern that this might be an emerging trend, which warrants an analysis of the legality of the punishment and its operation in Uganda. Furthermore, the death penalty is still carried out in most parts of Africe, yet there is not much written on the subject. Most of the writings on the subject of the death penalty focus on the USA. This study will contribute to the sparse research on the sujbect in Africa. The value of this research is that it indicates ways that can be used to confront the death penalty that may work not only in Uganda, but also in ohter parts of Africa." -- Introduction.
Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2003.
http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html
Centre for Human Rights
LLM

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Garland, Ross. "Cross-citation in death penalty cases and the internationalisation of human rights." Thesis, University of Oxford, 2015. http://ora.ox.ac.uk/objects/uuid:5058e6e1-26f6-4207-8ce0-9fa80bde5e43.

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This thesis examines why courts in the United States of America (US), India and South Africa refer to foreign law in death penalty cases. To gain an understanding of what drives the apex courts of the US, India and South Africa to cite foreign law when considering domestic death penalty issues, this thesis proposes a three-part matrix to both assess the relevant case law and to analyse the academic literature on cross-citation. Firstly, it will be demonstrated that judges in national courts cross-cite comparative law out of a primary interest in constitutional interpretation. Cross-citation is used in this manner to assist judges in their domestic interpretative tasks. Secondly, it will be illustrated how courts that engage in the citation of foreign law also seek guidance from other jurisdictions as to the content of shared values, such as what type of punishment does not fundamentally and unlawfully violate the right to human dignity. Finally, this thesis assesses to what degree courts from the three selected jurisdictions are additionally referencing or applying a customary international law norm when citing foreign sources. The argument is made that the domestic courts under examination engage with comparative law in the context of a broader transnational normative project, taking the international human rights framework that developed after the Second World War as a key reference point. In doing so, this thesis argues that these courts are at times recognising and developing emerging customary norms, and at other times giving effect to and enforcing applicable international human rights law.

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Al-Turki, Abdulrahman A. N. "Capital punishment for drug offences in Islam and its application in the Kingdom of Saudi Arabia." Thesis, SOAS, University of London, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325609.

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Vartkessian, Elizabeth S. "Fatal distraction : does the Texas capital sentencing statute discourage the consideration of mitigating evidence?" Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:61962e9e-12eb-47a0-9edb-cfd0dea1001b.

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Whether the capital sentencing statute in Texas provides a vehicle for jurors to give effect to mitigation evidence has been a critical factor when the United States Supreme Court has sought to determine its constitutionality. Unlike the majority of other American jurisdictions which maintain capital punishment as a penalty, Texas utilizes a particularly unique scheme which places an assessment of the defendant’s dangerousness at the center of the sentencing decision. Using data gathered from personally conducted interviews with forty-six former capital jurors and trial transcripts from each trial in which they served, this thesis demonstrates how the current sentencing scheme in Texas fails to provide jurors with an adequate vehicle for considering mitigation evidence. Beginning with an analysis of the process of jury selection this study examines the various ways in which the sentencing scheme is explained to potential jurors by the judge, prosecution, and defense attorneys. Of crucial importance is how the mitigation instruction is reconstituted by trial judges and prosecutors into an extension of the defendant’s potential future dangerousness. Emerging from this analysis is the central role that the interpretation of the sentencing statute by legal actors play in determining how jurors view the evidence presented throughout the trial, as well as what factors they believe they are legally permitted to consider in sentencing. The findings of this study strongly suggest that the focus of the sentencing scheme on the defendant’s dangerousness inhibits jurors’ ability to view mitigation evidence unrelated to the crime as mitigating. Thus, the Texas capital sentencing statute in its application appears to prevent jurors from giving effect to personal mitigation, an essential element of a constitutionally satisfactory death penalty statute.

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Oram, Gerard Christopher. ""What alternative punishment is there?" : military executions during World War I." Thesis, [n.p.], 2000. http://ethos.bl.uk/.

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Deng, Lin, and 鄧琳. "Critical assessment of the reform in respect of the statutory minimum registered capital system of the company law of China (2005) indealing with undercapitalization with reference to Hong Kong'sexperience." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B42664226.

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湯任彌 and Yum-li Benjamin Tong. "Financing schemes for investment in China: identifying the optimal capital structure." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1989. http://hub.hku.hk/bib/B31264499.

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Bellas, Christopher M. "“I Feel Your Pain”: How Juror Empathy Effects Death Penalty Verdicts." Kent State University / OhioLINK, 2010. http://rave.ohiolink.edu/etdc/view?acc_num=kent1276566375.

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Mirzoev, Rasul. "Utvisning på grund av brott." Thesis, Enskilda Högskolan Stockholm, Avdelningen för mänskliga rättigheter och demokrati, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:ths:diva-1327.

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An alien who commits a crime with imprisonment in the penalty scale can be expelled from Sweden. In order for deportation to be relevant, the alien must be sentenced to a more severe punishment than a fine. In examining the issue of deportation, the court must also take into account the alien's connection to Swedish society and make an overall assessment where the reasons for and against deportation are weighed against each other. If the alien has resided in Sweden for a longer period of time, special reasons for deportation are required, which provides a very strong protection for the alien. The legislation on deportation due to crime is sparsely worded and entails ambiguities in many respects. Examples of ambiguities are which factors get into a recidivism risk assessment when there is no previously documented crime and how the factors in the assessment of an alien's connection to Sweden are to be evaluated. The problem with these ambiguities entails difficulties in predicting the outcome of the overall assessment that the court makes when the reasons for and against deportation are weighed against each other. It is reasonable to assume that the ambiguities can also lead to equal cases not being treated equally as the court is given a great deal of room for interpretation in its overall assessment. From a legal security perspective, these circumstances are problematic as legal security is largely based on the law being predictable. In order to remedy the problem, the legislator must take a clearer position and dare to legislate on the issues. Keywords: Alien, crime, deportation, severe punishment, legislation.

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Schwarze, Corrinna Lina. "A critical analysis of the capital gains tax system for South Africa." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52627.

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Thesis (MAcc)--Stellenbosch University, 2002.
ENGLISH ABSTRACT: Capital gains tax has been introduced into the South African tax system for the first time, on all capital gains arising on or after 1 October 2001. The issue of whether a capital gains tax will be a suitable tax for South Africa has already been addressed in the form of Commission Reports. In these reports, the idea of adopting this tax system was not recommended for the South African tax system or only a limited capital gains tax was recommended. This study, however, investigates whether the legislation passed by government is in line with the basic principles of an efficient and effective tax system. Firstly, the principles of an efficient and effective tax system are set out as those originally proposed by Adam Smith as well as those that have been adapted to modern tax theory. The factors that impact on capital gains tax are identified and specific criteria are formulated against which the legislated capital gains tax is evaluated. The mechanics of the capital gains tax is discussed, classified into the factors that impact a capital gains tax and evaluated against the abovementioned criteria. lt has been held that the introduction of this new form of tax to the South African tax system addresses many inefficiencies and deficiencies in the current tax system. lt is the writer's opinion that an investigation as to the degree to which this tax system adheres to the principles of an effective and efficient tax system, was thus necessary. For the purposes of this investigation, the legislated capital gains tax was evaluated against the principles of neutrality, certainty and simplicity, administrative efficiency, flexibility, invisibility and equity (fairness, horizontal and vertical equity). lt was found that the principles of flexibility, fairness and horizontal equity are achieved. To a lesser extent, the principles of neutrality, certainty and simplicity, and administrative efficiency are achieved, and the principles of invisibility and vertical equity have not been achieved.
AFRIKAANSE OPSOMMING: Kapitaalwinsbelasting is nou vir die eerste keer deel van die Suid Afrikaanse belastingstelsel. Dit affekteer alle kapitale winste wat op of na 1 Oktober 2001 realiseer. Die vraagstuk oar die geskiktheid van kapitaalwinsbelasting vir Suid-Afrika is alreeds voorheen in die vorm van Kommissieverslae aangespreek. Geen, of slegs 'n beperkte kapitaalwinsbelasting is in hierdie verslae aanbeveel vir die Suid-Afrikaanse belastingstelsel. Die studie wat volg, ondersoek die mate waarin die wetgewing ten opsigte van kapitaalwinsbelasting aan die basiese beginsels van 'n effektiewe en doeltreffende belastingstelsel voldoen. Eerstens word die beginsels van 'n doeltreffende en effektiewe belastingstelsel uiteengesit as die soos oorspronklik voorgestel deur Adam Smith, asook die wat deur moderne belastingteorie aangepas is. Tweedens word die faktore wat kapitaalwins be·invloed ge·identifiseer en laastens word spesifieke kriteria geformuleer waarteen die kapitaalwinsbelasting geevalueer sal word. Die werking van die kapitaalwinsbelasting word bespreek, geklassifiseer in faktore wat 'n kapitaalwinsbelasting be·invloed en teen die bogenoemde kriteria geevalueer. Daar is beslis dat die toevoeging van hierdie vorm van belasting tot die Suid Afrikaanse belastingstelsel die ondoeltreffendheid en ander gebreke in die huidige belastingstelsel aanspreek. Dit is die skrywer se mening dat 'n ondersoek ten opsigte van die mate waartoe hierdie belastingstelsel die beginsels van 'n effektiewe en doeltreffende belastingstelsel nakom, dus nodig was. Vir die doeleindes van hierdie ondersoek, is kapitaalwinsbelasting geevalueer teen die beginsels van neutraliteit, sekerheid en eenvoudigheid, administratiewe doeltreffendheid, aanpasbaarheid, onsigbaarheid en billikheid (regverdigheid, horisontale en vertikale billikheid). Daar word tot die gevolgtrekking gekom dat daar aan die beginsels van aanpasbaarheid, regverdigheid en horisontale billikheid voldoen word. Tot 'n minder mate, word daar aan die beginsels van neutraliteit, sekerheid en eenvoudigheid, en administratiewe doeltreffendheid voldoen. Daar word nie aan die beginsels van onsigbaarheid en vertikale billikheid voldoen nie.

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Mohamed, Ismail. "Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?" Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/19744.

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Research paper 1. (International tax) Is South Africa's headquarter regime successful and does it go against national legislation. This research paper discusses how South Africa has changed its legislation to become the Gateway of investment into Africa. It addresses the prior barriers previously faced by investors in South Africa and Africa as well as changes to legislation to accommodate this problem. The current criteria tin qualifying as a headquarter company is addressed in terms of Section 80 A of the Income Tax Act, which also addresses the draw backs and restrictions which as a result South Africa has not received any applications by companies in becoming a headquarter company. A comparison is drawn between South Africa's headquarter regime versus a well - known popular tax haven country namely Mauritius. A comparison is performed on both the qualification in becoming headquarter companies as well as the tax benefits thereto which encourage investment. From the comparison, it is clear that Mauritius provides a more favourable environment for the establishment of a headquarter regime based on the ease of qualification as a headquarter company, the corporate tax rate is low to none and it has no CGT, dividends withholding tax, and interest withholding tax, transfer pricing and thin capitalisation, exchange control and finally CFC rules. The advantage that South Africa has is that of their double tax agreements with Nigeria and Algeria. The research paper also addresses the extent to which headquarter regimes in South Africa are considered to be treaty shopping. OECD Glossary of Tax Terms defines treaty shopping as: "An analysis of tax treaty provisions to structure an international transaction or operation so as to take advantage of a particular tax treaty. The term is normally applied to a situation where a person not resident of either the treaty countries establishes an entity in one of the treaty countries in order to obtain treaty benefits." 1 It further addresses the impact that treaty shopping has on our general anti - avoidance legislation. Research paper 2 (Local tax) Is customer loyalty programmes capital or revenue of nature? The general gross income definition is defined as '... the total amount, in cash or otherwise, received by or accrued to in favour of such resident during such year or period of assessment, excluding receipts or accruals of a capital nature...' The research problem is extracted from the general gross income definition. The research problem is based on the fourth element of the general gross income definition, namely, whether the transaction is of revenue or a capital nature. In formulating an answer to our research problem, being the last element of the general gross income definition, we look at case law handling the test applied by courts on revenue versus capital applications. The test laid down, deals with the intention, duration, nature and frequency of the customer loyalty programme being of a revenue or capital nature. In terms of the general gross income definition, all elements except the last element, being, the transaction must be of a capital nature, are met. As all the elements of the general gross income definition are not met, the rewards from a customer loyalty programme should not be taxable in the hands of th e customer. However, capital gains tax consequences can be dealt with as the reward received as part of the customer loyalty programme is of a capital nature. If for some reason, SARS proves that a customer embarked in a customer loyalty programme as part of a scheme to make profits and therefore he should be taxed on the reward, the onus SARS having to collect monies from taxpayers would far exceed the monies received. And in most cases, majority of the active users of a customer loyalty programme would be below the submission of tax return threshold. With this said, we are assuming that due to the changes in economic climate the majority of the users would be from a low income background.

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Pascoe, Daniel Charles. "An investigation of clemency and pardons in death penalty cases in Southeast Asia from 1975-2009." Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:4b852f9a-455f-40ed-88ae-889aae16e8c4.

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Four of the contemporary practitioners of the death penalty in Southeast Asia: Indonesia, Malaysia, Thailand and Singapore, performed judicial executions on a regular basis between the years 1975 and 2009. Notwithstanding this similarity, the number of death sentences passed by courts that were subsequently reduced to a term of imprisonment through grants of clemency by the executive (or where the prisoner sentenced to death is exonerated by way of a pardon) varied remarkably between these jurisdictions over this 35-year period: some of these countries commuted the sentences of death row prisoners often, others rarely. In this DPhil thesis, I employ the methodology of comparative criminal justice to explore the discrepancies and similarities in capital clemency practice between these four Southeast Asian jurisdictions, seeking to document the known examples of clemency grants over the course of their modern history, and to investigate the reasons why retentionist countries exercise clemency at vastly different ‘rates’ in finalised capital cases. As clemency and pardon deliberations by the executive are usually performed in secret, academic study of the subject has remained scarce, and the suspected reasons behind death sentence commutations, and their relative frequency, are rarely analysed. My inductive, qualitative study in comparative criminal justice will attempt to address these deficiencies in analysis as they apply to four Southeast Asian countries that continue to practice capital punishment as a form of criminal sanction. Moving beyond Amnesty International’s simplistic observation that ‘nowhere in Asia has the ready availability of such clemency been marked’, I examine the intricacies of the clemency practice in each jurisdiction, and arrive at regional trends and patterns.

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Sloane, Justin. "A discussion and comparison of company legislation and tax legislation in South Africa, in relation to amalgamations and mergers." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013028.

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In his 2012 Budget Review, the Minister of Finance, Pravin Gordhan acknowledged that the introduction of the "new" Companies Act had given rise to certain anomalies in relation to tax and subsequently announced that the South African government would undertake to review the nature of company mergers, acquisitions and other restructurings with the view of possibly amending the Income Tax Act and/or the "new" Companies Act, to bring the two legislations in line with one another. These anomalies give rise to the present research. The literature reviewed in the present research revealed and identified the inconsistencies that exist between the "new" Companies Act, 71 of 2008 and the Income Tax Act, 58 of 1962, specifically the inconsistencies that exist in respect of the newly introduced amalgamation or merger provisions as set out in the "new" Companies Act. Moreover, this research was undertaken to identify the potential tax implications insofar as they relate to amalgamation transactions and, in particular, the potential tax implications where such transactions, because of the anomalies, fall outside the ambit section 44 of the Income Tax Act, which would in normal circumstances provide for tax "rollover relief". In this regard, the present research identified the possible income tax, capital gains tax, value-added tax, transfer duty tax and securities transfer tax affected by an amalgamation transaction, on the assumption that the "rollover relief" in section 44 of the Income Tax Act does not apply.

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Evrigenis, Amelia. ""Death is Different" Jurisprudence and LWOP: Rethinking Life Without Parole in American Criminal Justice." Scholarship @ Claremont, 2015. http://scholarship.claremont.edu/cmc_theses/1037.

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Stoots-Fonberg, Chasity Anne. "Misguided Instructions: Do Jurors Accurately Understand the Law in Death Penalty Trials?" [Johnson City, Tenn. : East Tennessee State University], 2003. http://etd-submit.etsu.edu/etd/theses/available/etd-0220103-232646/unrestricted/Stoots-FondbergC040303f.pdf.

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Thesis (M.A.)--East Tennessee State University, 2003.
Title from electronic submission form. ETSU ETD database URN: etd-0220103-232646. Includes bibliographical references. Also available via Internet at the UMI web site.

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29

Ahmad, Rubi 1962. "Bank capital, risk and performance : Malaysia evidence." Monash University, Dept. of Accounting and Finance, 2005. http://arrow.monash.edu.au/hdl/1959.1/5121.

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30

Wang, Qi, and 王祁. "Disclosure of internal control weaknesses and the capital market valuation of earnings surprise after the Sarbanes-Oxley Act of 2002." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2008. http://hub.hku.hk/bib/B41290550.

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31

Jolley, Patrick Arthur. "Race, aggravated murder, and the death sentence in Multnomah County, Oregon, 1984-1990 : a descriptive analysis and review." PDXScholar, 1992. https://pdxscholar.library.pdx.edu/open_access_etds/4321.

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Criminal justice administrators in the United States have been challenged by a highly visible accusation of racial discrimination. This perception has weakened the confidence in, and support of, our judicial process. This study attempted to clarify this perception by examining the effect of race on certain judicial decisions related to the death penalty. The variables chosen for analysis focused on the persons involved in the homicide, the circumstances of the crime, and decisions made during the processing of capital cases.

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32

Zoubi, Marwan M. Sharif (Marwan Mohd Sharif). "The Wealth Effect of the Risk-Based Capital Regulation on the Commercial Banking Industry." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc278264/.

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The purpose of this study is to examine the wealth effect of the Risk-Based Capital (RBC) regulation on the U.S. commercial banking industry. The RBC plan was first proposed in January 1986, and its final form was announced on July 11, 1988. This plan resulted from dissatisfaction with the old capital regulation, which did not account for asset risk and off-balance sheet activities. The present study hypothesizes that the new regulation restricted bank optimal behavior and, therefore, adversely affected stock prices. The second and third hypotheses suggest that investors used company specific information, Net Tier 1 and Total risk-based capital ratios respectively, in valuing stocks of the affected bank holding companies. Hypotheses four and five suggest that abnormal returns are proportionally related to the levels of Net Tier 1 or Total RBC ratio. Both the traditional event study and the portfolio time-series regression, with RBC ratios (Net Tier 1 or Total) as the weight factors, are used in this study.

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Pisarcik, KateLynn. "Determinants of the Death Penalty: An International Approach." Youngstown State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=ysu1485525653945287.

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34

Ostler, Luise Marie. "The impact of estate planning on the effectiveness of estate duty as a wealth tax in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1003741.

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The thesis examined the current system of the taxation of wealth in South Africa with an emphasis on the taxes that apply upon the death of the taxpayer. The focus of the research was on the problems associated with estate duty, namely the issue of double taxation; the alleged cumbersome administration of the tax and the limited revenue that it brings in; it’s questionable efficacy due to extensive estate planning on the part of taxpayers while they are still alive and its lack of uniformity with other wealth taxes. An interpretative research approach was followed which involved analysing documentary data. The conclusions that were reached were that estate duty as a wealth tax in South Africa has been rendered ineffective due to the inherent problems associated with its application, namely the fact that double taxation exists, not only in the context of capital gains tax, but also in that taxpayers resent being taxed upon death after having paid income tax during their lives. The perceived unfairness that is associated with estate duty has caused the creation of a secondary industry of estate planning, with the aim of minimising estate duty, which industry has resulted in the ineffectiveness of estate duty and its limited revenue. No evidence could be found regarding the Treasury’s assertion that estate duty is a cumbersome tax to administer. The final conclusion reached was that the current estate duty regime needs to be overhauled preferably by extending the current system of capital gains tax and abolishing estate duty, with due consideration being given to the consequences associated therewith.

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Rocha, João Franco Muniz da. "A permanência dos princípios judaico-cristãos do perdão e da pena no atual direito penal brasileiro." Universidade Católica de Pernambuco, 2007. http://www.unicap.br/tede//tde_busca/arquivo.php?codArquivo=153.

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Este trabalho estuda a partir do Deuteronômio a permanência de princípios da Lei da Aliança, de origem divina, e posta à obediência do povo escolhido na lei penal brasileira.. Considerada como uma lei natural, por já estar no coração de cada um, ela dirigiu o destino do povo judeu com base em um equilíbrio social obtido com a concessão do perdão quando da violação da lei. O Decálogo, especialmente nos mandamentos que dizem respeito às relações entre os homens, assume o papel de um projeto de vida que sobreviveu ao longo da história a todas as mudanças ocorridas. Entre as últimas, a secularização e as radicais transformações na economia e nos objetivos perseguidos pelo Estado. A permanência daqueles princípios da religião judaico-cristã que regem a pena e o perdão, na Lei Penal moderna de origem estatal, disciplinando comportamentos em uma sociedade tão diversa, é um sinal de permanência do sagrado
This Works studies, departing from Deuteronomy, Law of Aliance principles permanence, arisen from divine source and commited to Chosen People obedience, in Brazilian Law. Considered as natural Law, since it is, already, in each man heart, it has directed, has led Jewish people destiny, based on a social equilibrium attained through, with pardon concession, in case of Law violation. Decalog, especially, in regard to the commandments related to rapports among men, assumes a Project of Life role that survived through History, to all the occurred changes. Among the last ones, secularization and radical transformations in economics and the aims pursued by State. Those Jewish-Christian religion principles permanence that rule penalty and pardon, in modern Penal Law from State source, meant for disciplining behaviours in so diversified society, is permanence, mark of the sacred

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Burgason, Kyle Aaron. "Examination of the Death Penalty: Public Opinion of a Northeast Tennessee University Student Sample." Digital Commons @ East Tennessee State University, 2010. https://dc.etsu.edu/etd/1744.

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How society views the use of the death penalty as a means of punishment greatly affects the decisions of lawmakers, politicians who use it as a platform for election, and the criminals who commit the crime of murder. This study used 40 different vignettes involving real-life murder scenarios in order for participants to form a more precise opinion of what the correct punishment for the crime should be. Given a choice between the death penalty, life without the possibility of parole, a prison term of their choosing, or other, participants were asked to assign a sanction for each vignette. Respondents were asked to answer demographic questions about themselves in order for these variables to be regressed to examine how their status relates to their opinion of the death penalty as a punishment for murder. Statistical analysis showed income level, political affiliation, and religious affiliation to be significant variables. Analysis of the vignettes themselves revealed substantial variation in individual's willingness to apply the death penalty across various types of murder.

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Grebe, Alta-Mari. "The income tax implications resulting from the introduction of section 12N of the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020787.

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Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed.

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38

Smit, Jacobus Gideon. "Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85830.

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Thesis (MAccounting)--Stellenbosch University, 2013.
ENGLISH ABSTRACT: The interaction between the income tax provisions contained in sections 9B, 9C, 11(a) and 22 of the Income Tax Act No. 58 of 1962 (the Act), and the capital gains tax (CGT) provisions of the Eighth Schedule of the Act, are complex and share dealers should approach the tax consequences of share dealing profits with caution. The objective of the assignment was to ensure that the share dealing profits of share dealers (who transact on revenue account) are taxed correctly, with specific reference to the interaction between the aforementioned provisions. This was achieved by considering tax cases, the interpretation notes of the South African Revenue Services (SARS) and commentary of tax writers. Examples of share disposals were incorporated to illustrate that consistency is required between the calculation of profits for income tax and CGT purposes. The guidelines laid down by case law to determine the revenue nature of share disposals were investigated. It was concluded that share dealing profits which are designedly sought for and worked for, either as part of a business operation or not, are of a revenue nature and taxable as such. The method of identification of shares sold as trading stock is important when calculating the income tax profit, since it is used in order to determine both which shares are sold as well as the cost of the shares sold. It was concluded that the method of identification applied in terms of generally accepted accounting practice (GAAP) is generally also acceptable from an income tax perspective. Section 9C of the Act provides a share dealer income tax relief when a ‘qualifying share’ is disposed of. Any amount received or accrued as a result of the disposal of a qualifying share is deemed to be of a capital nature, regardless of the revenue intention of the share dealer. Prior to 1 October 2007, section 9B of the Act provided similar relief to the disposal of an ‘affected share’. It was concluded that section 9C of the Act has a wider scope of application compared to section 9B of the Act. Because the proceeds received on the disposal of affected or qualifying shares are excluded from gross income, the acquisition costs previously incurred and deducted in respect of such shares must be included in taxable income. It was determined that the amount to be included in income is the actual cost of such shares and not the opening trading stock value determined in terms of GAAP and claimed in terms of section 22(2) of the Act. It was concluded that the first-in-first-out (FIFO) method of identification should be applied to determine which affected or qualifying shares have been disposed of. From a CGT perspective, it was illustrated that a share dealer loses the opportunity to choose which identification method to apply and is obliged to also apply the FIFO method in calculating the CGT base cost of the shares. It is concluded that the Eighth Schedule of the Act should be amended to clarify that the FIFO method should be applied for CGT purposes where sections 9B or 9C of the Act find application. Only then will the tax profits of a share dealer be in sync with his or her cash benefit.
AFRIKAANSE OPSOMMING: Die interaksie tussen die inkomstebelastingbepalings vervat in artikels 9B, 9C, 11(a) en 22 van die Inkomstebelastingwet No. 58 van 1962 (die Wet), en die kapitaalwinsbelastingbepalings (KWB bepalings) van die Agtste Bylae tot die Wet is kompleks en aandelehandelaars moet die belastinggevolge van aandelewinste met omsigtigheid benader. Die doelwit van die werkstuk was om te verseker dat die winste van aandelehandelaars (wat aandele verkoop op inkomsterekening) korrek belas word, met spesifieke verwysing na die interaksie tussen die voorgenoemde bepalings. Dit is bereik deur die oorweging van hofsake, uitlegnotas van die Suid-Afrikaanse Inkomstediens en kommentaar deur belastingskrywers. Voorbeelde van aandeleverkope is gebruik om te illustreer dat konsekwentheid tussen die berekening van winste vir inkomstebelasting en KWB-doeleindes ‘n vereiste is. Die riglyne wat deur regspraak daargestel is om die inkomste-aard van aandeleverkope vas te stel, is ondersoek. Daar is bevind dat aandelewinste wat opsetlik nagejaag word en voor gewerk word, ongeag of dit deel van die bedryf van 'n besigheid is al dan nie, van ‘n inkomste-aard is en aldus belasbaar is. Die metode van identifikasie van aandele wat as handelsvoorraad verkoop word is belangrik by die berekening die inkomstebelastingwins aangesien dit gebruik word om vas te stel watter aandele verkoop is en wat die koste van die verkoopte aandele is. Daar is bevind dat die metode wat ingevolge algemeen aanvaarde rekeningkundige praktyk (AARP) toegepas is, gewoonlik ook vir inkomstebelastingdoeleindes toelaatbaar is. Artikel 9C van die Wet verskaf aan ‘n aandelehandelaar inkomstebelastingverligting met die verkoop van 'n 'kwalifiserende aandeel' deurdat die bedrag ontvang of toegeval geag word van 'n kapitale aard te wees, ongeag die inkomstebedoeling van die aandelehandelaar. Voor 1 Oktober 2007 het artikel 9B van die Wet soortgelyke verligting verskaf met die verkoop van n 'geaffekteerde aandeel’. Daar is vasgestel dat artikel 9C van die Wet 'n wyer toepassing het in vergelyking met artikel 9B van die Wet. Omrede die opbrengs ontvang met die verkoop van geaffekteerde of kwalifiserende aandele uitgesluit word van bruto inkomste, moet die vorige aankoopskostes wat voorheen ten opsigte van die aandele aangegaan en afgetrek is, by belasbare inkomste ingesluit word. Daar is bepaal dat die bedrag wat by belasbare inkomste ingesluit word, die werklike koste van die aandele is en nie die AARP openingswaarde van handelsvoorraad wat ingevolge artikel 22(2) van die Wet geëis nie. Daar is bevind dat die eerste-in-eerste-uit (EIEU) metode van identifikasie gebruik moet word om te bepaal watter geaffekteerde of kwalifiserende aandele verkoop is. Vir KWB doeleindes verloor 'n aandelehandelaar ook die geleentheid om te kan kies watter identifikasiemetode toegepas moet word. Hy of sy is verplig om die EIEU metode toe te pas in die berekening van die KWB basiskoste van die aandele. Daar word tot die gevolgtrekking gekom dat die Agtste Bylae van die Wet gewysig moet word om te bevestig dat die EIEU metode toegepas moet word vir KWB doeleindes waar artikels 9B of 9C van die Wet van toepassing is. Slegs dan is die belasbare wins van 'n aandelehandelaar in lyn is met sy of haar kontantvoordeel.

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Du, Plessis Izelle. "A South African perspective on some critical issues regarding the OECD model tax convention on income and on capital, with special emphasis on its application to trusts." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/95878.

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Thesis (LLD)--Stellenbosch University, 2014.
ENGLISH ABSTRACT: Trusts are used for a variety of purposes, both in South Africa and abroad. Like so many other entities, trusts often do not function only in one jurisdiction and may therefore be exposed to international double taxation. South Africa, like most other states, enters into bi-lateral double taxation treaties, to limit the effects of international double taxation. Most of these treaties are based on the OECD Model Tax Convention on Income and on Capital (the OECD MTC). The South African trust is a unique creature. It is not based on the dual ownership concept on which most common law trusts are based, yet, it is not a juristic person either. The question that this research aims to address is how South Africa will interpret and apply certain provisions of the OECD MTC to trusts. Although the South African position is investigated, it is compared to the positions of the United Kingdom, Canada and the Netherlands. The dissertation starts with an analysis of the trust law in each of the relevant states, followed by an overview of the taxation regime governing trusts (and the parties thereto) in each state. The status of double taxation treaties and their interpretation are examined before certain critical provisions of the OECD MTC are analysed to determine how South Africa will apply these provisions to trusts. Hence it is explored whether a trust will be regarded as a person, whether it may be a resident and a beneficial owner for purposes of the OECD MTC. Furthermore, possible solutions for conflicts of attribution in the application of double tax conventions to trusts are investigated. The dissertation concludes that South Africa will regard a trust as a person for purposes of the OECD MTC. Moreover, some types of trusts may be viewed as residents and as beneficial owners for purposes of the OECD MTC. The solution proposed in the OECD’s Partnership Report should be applied to resolve conflicts of attribution involving trusts.
AFRIKAANSE OPSOMMING: Trusts word vir ‘n groot verskeidenheid doeleindes gebruik, nie net in Suid-Afrika nie, maar ook in die buiteland. Net soos baie ander entiteite funksioneer trusts baie keer nie net in een jurisdiksie nie. Trusts word dus ook blootgestel aan internasionale dubbelbelasting. Soos die meeste ander state, sluit Suid-Afrika dubbelbelastingooreenkomste om die effek van internasionale dubbelbelasting te beperk. Die meeste van hierdie ooreenkomste is gebaseer op die OECD Model Tax Convention on Income and on Capital (die OECD MTC). Die Suid-Afrikaanse trust het ‘n unieke aard. Dit is nie gebaseer op die konsep van verdeelde eiendomsreg waarop die meeste gemeenregtelike trusts gebasseer is nie, maar tog is dit ook nie ‘n regspersoon nie. Die vraag wat hierdie navorsing probeer beantwoord is hoe Suid-Afrika sekere bepalings van die OECD MTC sal interpreteer en toepas op trusts. Alhoewel die Suid-Afrikaanse posisie ondersoek word, word dit deurgaans vergelyk met die posisie in die Verenigde Koningkryk, Kanada en Nederland. Die proefskrif begin met ‘n analise van die trustreg in elk van die betrokke state en word gevolg deur ‘n oorsig van die belastingstelsel wat trusts (en die partye daartoe) belas in elk van die state. Die status van dubbelbelastingooreenkomste en hul interpretasie word ondersoek voordat sekere kritiese bepalings van die OECD MTC geanaliseer word om vas te stel hoe Suid-Afrika hierdie bepalings sal toepas op trusts. Daar word dus ondersoek of ‘n trust beskou sal word as ‘n persoon, of dit ‘n inwoner en ‘n uiteindelik geregtigde kan wees vir doeleindes van die OECD MTC. Voorts word moontlike oplossings vir toerekeningskonflikte in die toepassing van dubbelbelastingooreenkomste op trusts, ondersoek. Die proefskrif kom tot die gevolgtrekking dat in Suid-Afrika die trust beskou sal word as ‘n persoon vir doeleindes van die OECD MTC. Verder sal sommige tipes trusts gesien word as inwoners en as uiteindelik geregtigdes vir doeleindes van die OECD MTC. Die oplossing voorgestel in die OECD se Verslag oor Vennootskappe behoort toegepas te word om toerekeningskonflikte op te los.

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40

Попович, В. П., and V. P. Popovych. "Імплементація норм міжнародного гуманітарного права у кримінальне законодавство України: дисертація." Thesis, ЛьвДУВС, 2010. http://dspace.lvduvs.edu.ua/handle/1234567890/785.

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Попович В.П. Імплементація норм міжнародного гуманітарного права у кримінальне законодавство України: дисертація на здобуття наукового ступеня кандидата юридичних наук за спеціальністю 12.00.08 – кримінальне право та кримінологія; кримінально-виконавче право / Попович Віталія Петрівна. – Львів: ЛьвДУВС, 2010. - 322 с.
У дисертації здійснено комплексне дослідження проблем імплементації норм міжнародного гуманітарного права у кримінальне законодавство України. Обґрунтовано вплив міжнародного гуманітарного права на розвиток кримінального законодавства України щодо криміналізації серйозних порушень його норм. Проведено порівняльно-правовий аналіз кримінального законодавства України та окремих зарубіжних держав. Розкрито зміст та основні ознаки імплементації міжнародного гуманітарного права у кримінальне законодавство України. Проаналізовано положення Кримінального кодексу України на відповідність міжнародно-правовим актам у сфері міжнародного гуманітарного права, а також загальновизнаним принципам та нормам міжнародного гуманітарного права. На підставі проведеного дослідження наведено висновки та сформульовано відповідні пропозиції щодо удосконалення національного кримінального законодавства. In dissertation complex research of problems of Implementation of norms of International Humanitarian Law is carried out in the Criminal Legislation of Ukraine. Influence of International Humanitarian Law is reasonable on development of Criminal Legislation of Ukraine in relation to establishment of criminal responsibility of serious violations of his norms. The comparatively-legal analysis of Criminal Legislation of Ukraine and separate foreign states is conducted. Maintenance and basic signs of Implementation of norms of International Humanitarian Law are exposed in the Criminal Legislation of Ukraine. Position of Criminal Code of Ukraine is analysed on accordance to the international documents in the field of International Humanitarian Law, and also to confessedly principles and norms of International Humanitarian Law. On the basis of the conducted research reasonable conclusions over are brought and corresponding suggestions are formulated in relation to an improvement national Criminal Legislation of Ukraine.

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Nicodème, Gaëtan. "Essays on the empirics of capital and corporate tax competition." Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210709.

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La thèse est une collection de cinq articles académiques, chacun apportant une contribution originale à la connaissance et à la recherche scientifique dans le domaine de l’économie de l’imposition du capital et des sociétés. Les travaux empiriques de Gaëtan Nicodème se situent dans le contexte de la concurrence fiscale en Europe.

Le premier chapitre ‘Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand? (Publié dans International Taxation Handbook) revisite la problématique de la concurrence fiscale dans l’Union Européenne, discute la littérature économique théorique et empirique sur la question et analyse les réponses politiques qui y sont apportées. Après avoir remis la problématique dans son contexte institutionnel, l’auteur compare les résultats provenant de la littérature avec les caractéristiques propres à l’Union Européenne, notamment en termes de l’étendue et des conséquences de la concurrence fiscale. Il passe ensuite en revue les questions théoriques et de mise en œuvre pratique que soulèvent une possible harmonisation et consolidation des bases fiscales de l’impôt des sociétés en Europe. Tout en gardant à l’esprit la diversité des solutions qui existent dans la mise en œuvre, il montre que l’harmonisation des bases fiscales est à même de générer des gains économiques. Le deuxième chapitre ‘Comparing Effective Corporate Tax Rates’ (à paraître dans Frontiers in Finance and Economics) passe en revue les méthodes de calcul de taux effectifs de l’impôt des sociétés. Le mérite de la contribution est non seulement d’offrir une typologie des ces taux mais également de montrer que leurs résultats sont très différents selon la méthode utilisée, que ce soit en niveau ou en classement des pays. L’auteur calcule également ces taux pour un échantillon de pays Européens avec une désagrégation sectorielle. Le troisième chapitre ‘Do Large Companies have Lower Effective Corporate Tax rates ?A European Survey’ utilise ces méthodes pour étudier s’il existe un lien entre les taux effectifs et la taille des entreprises. Utilisant de multiples méthodes d’estimation, l’auteur trouve un lien robuste et négatif entre le nombre d’employés et le taux effectif d’imposition des entreprises. Le quatrième chapitre ‘Foreign Ownership and Corporate Income Taxation :an Empirical Evaluation’ (co-auteur H. Huizinga et publié dans European Economic Review) constitue la première évaluation empirique pour l’Europe des théories d’exportation fiscale. Lorsque la mobilité du capital est imparfaite et que celui-ci est détenu par des actionnaires étrangers, les Etats ont un incitant à hausser la fiscalité pour exporter la charge fiscale sur ces actionnaires. L’étude empirique trouve une relation positive robuste entre le degré d’actionnariat étranger et la charge fiscale moyenne, validant ces théories. Le cinquième et dernier chapitre ‘Are International Deposits Tax Driven ?(Co-auteur H. Huizinga et publié dans Journal of Public Economics) analyse l’impact de l’imposition de l’épargne et de la fortune ainsi que de l’échange d’informations fiscales sur les dépôts bancaires internationaux. Utilisant des données bilatérales confidentielles de la BRI, l’étude montre que ces variables fiscales ont un impact sur ces dépôts, suggérant qu’ils sont en partie effectués pour éluder l’impôt.

Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished

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Beck, Tracy Geraldine. "A critical analysis of the definition of gross income." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/805.

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Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.

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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.

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This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.

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Chaves, Marcelo Antonio. "Da periferia ao centro da(o) capital : perfil dos trabalhadores do primeiro complexo cimenteiro do Brasil : São Paulo, 1925-1945." [s.n.], 2005. http://repositorio.unicamp.br/jspui/handle/REPOSIP/281764.

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Orientador: Michael McDonald Hall
Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciencias Humanas
O exemplar do AEL pertence a Coleção CPDS
Made available in DSpace on 2018-08-04T03:26:54Z (GMT). No. of bitstreams: 1 Chaves_MarceloAntonio_M.pdf: 6305404 bytes, checksum: e3f6fa0bc74689f8cb5eaf07e7e5c282 (MD5) Previous issue date: 2005
Resumo: A primeira grande fábrica de cimento do país, inaugurada em 1926, no bairro de Perus, em São Paulo, determina o recorte temático desta dissertação. As circunstâncias de sua instalação, a articulação com outros empreendimentos ¿ indústria de cal e transporte ferroviário -, a produção de uma mercadoria fundamental para a expansão urbana ¿ o cimento - e o singular processo de produção/trabalho da fábrica, introduzem a escrita. Entretanto, o enfoque privilegiado e articulador deste trabalho é a reflexão sobre os diversos aspectos da vida dos trabalhadores da fábrica e das pedreiras, onde o momento da produção e da reprodução da força de trabalho se confundem. Meu trabalho é fundamentado, principalmente, em fontes documentais primárias, destacando-se a exposição, cruzamento e análise de dados extraídos de 1500 fichas de trabalhadores. Assim, procuro identificar as condições de vida e de trabalho das primeiras gerações de trabalhadores da fábrica de cimento, entre os anos de 1925 e 1947: migração e imigração, nacionais e estrangeiros, negros e brancos, grau de instrução, salários, estabilidade no emprego, acidentes de trabalho, entre outros. Além de expor inúmeros dados empíricos que revelam mais detalhes daquele rico período da história do Brasil, nesta pesquisa, tem destaque também a conflituosa e ambígua trajetória de criação do primeiro sindicato dos trabalhadores, em 1933, buscando, através dela, problematizar e ilustrar a não menos ambígua e complexa história dos primeiros momentos de instalação do sindicalismo oficial no Brasil
Abstract: The first great cement factory of Brazil, inaugurated in 1926 in the neighbourhood of Perus, in São Paulo, determines the thematic focus of this dissertation. The circumstances of its construction, its articulation with other enterprises ¿ limestone industry and railroad transport -, the production of a basic element for the urban expansion - cement - and the singular production/work process of the factory open the writing. However, the main focus of this work is a reflection on the diverse aspects of the life of workers from the factory and from the quarries, where the moments of production and of reproduction of the work force blend in with one another. My work is based mainly in primary documentary sources, emphasizing the exposition, comparing and analysis of data extracted from 1500 worker¿s profile records. Thus, I try to identify the life and work conditions of the first generations of workers from the cement factory between the years of 1925 and 1947: migration and immigration; natives and foreigners; black and white; degree of instruction; wages; stability in the job; industrial accidents, among others. Besides displaying innumerable empirical data which disclose more details about that rich period of Brazil¿s history, this research also highlights the conflicting and ambiguous trajectory of the creation of the first workers trade union, in 1933, attempting through that to discuss and illustrate the not less ambiguous and complex history of the first moments of the institution of the official unionism in Brazil
Mestrado
Historia Social do Trabalho
Mestre em História Social do Trabalho

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García-Moncó, Alfonso M. "L'article 58 du Traité: une réserve de souveraineté fiscale face à la libre circulation des capitaux." Doctoral thesis, Universite Libre de Bruxelles, 2000. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/211830.

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Furlan, Karolina. "CFC-reglerna : -en studie av den svenska CFC-lagstiftningen och dess förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal beträffande inkomst och förmögenhet." Thesis, Jönköping University, JIBS, Commercial Law, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-822.

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Den svenska CFC-lagstiftningens förenlighet med internationella åtaganden i form av skatteavtal baserade på OECD:s modellavtal har varit ett omdiskuterat ämne inom svensk lagstiftning under mer än ett decennium. Tvistigheten kring CFC-lagstiftningens förenlighet med skatteavtal förekommer också i andra medlemsstater av OECD.

Den svenska CFC-lagstiftningen tillämpas sedan 1 januari 2004. Rättsföljden av lagstiftningen framgår av 39 a kap. 13 § IL. Syftet med CFC-lagstiftningen är att förhindra en erosion av den svenska skattebasen. Utan CFC-lagstiftning skulle en skattebetalare kunna etablera företag i lågbeskattde jurisdiktioner enbart i syfte att minska den totala skattebördan. Genom att tillämpa CFC-lagstiftningen beskattas en delägare löpande för sitt innehav i den utländska juridiska personen.

Enligt förarbeten är CFC-lagstiftningen förenlig med de svenska skatteavtalen. Lagstiftaren lägger stor vikt vid ordalydelsen i kommentarerna till OECD:s modellavtal. OECD rekommenderar medlemsstaterna att tillämpa lagstiftningen.

Uppsatsen visar att CFC-lagstiftningen är förenlig med skatteavtal baserade på OECD:s modellavtal. Syftet med skatteavtal är att förhindra juridisk dubbelbeskattning. CFC-lagstiftningen ger upphov till ekonomisk dubbelbeskattning. Diskussionen gällande CFC-lagstiftningens förenlighet med skatteavtal beror på kommentarernas rättsliga verkan samt därtill framställda anmärkningar.

The Swedish CFC legislation and its compatibility with international commitments in form of tax treaties based on OECD Model have been disputed in the Swedish legislation for more than a decade. Whether CFC legislation is compatible with tax treaties is also disputed in many other Member States of the OECD.

The Swedish controlled foreign company legislation entered into force on 1 January 2004. The legal effect of the legislation is covered in chapter 39 a, section 10 of the Swedish Income Tax Act. The basic purpose of CFC legislation is to prevent an erosion of the Swedish tax basis. Without CFC regulations a taxpayer would be free to establish companies in low-tax jurisdictions for the sole purpose of reducing the overall tax burden. By applying the legislation a Swedish resident shareholder will be taxed on all the income that is attributed from a foreign subsidiary, regardless of when the income is distributed.

In the preparatory works the government argues that the CFC legislation is compatible with Sweden’s tax treaties, based on OECD Model. The government’s opinion is mostly based on the statement in the Commentary to the OECD Model. The legislation is recommended by the OECD.

This thesis concludes that the CFC legislation is compatible with tax treaties based on the OECD Model. The purpose with tax treaties is to avoid juridical double taxation. The CFC-legislation gives rise to economic double taxation. Therefore the legislation can be justified. The discussion of the CFC legislation compatible with tax treaties depends of the relevance of the Commentary but also on observations given to the Commentaries.

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Luggya, Daniel. "A case study of stakeholders' perceptions of the management implications of the discipline provisions of the 1996 Schools Act in a rural Eastern Cape high school." Thesis, Rhodes University, 2005. http://hdl.handle.net/10962/d1006156.

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South Africa's education management system has undergone a long history of transformation from the promulgation of the Bantu Education Act of 1953 to the realisation of democracy, and in this context, the South Mrican Schools Act (SASA) of l996. Apartheid legislation and the new democratic legislation have had a profound impact on the education leadership and management of schools, in which authoritarian management practices have been replaced by democratic management practices. However, democratic management practices have not yet had a significant effect in the leadership and management of schools, especially in the schools of previously disadvantaged areas. This thesis seeks to examine perceptions held by education stakeholders in the light of the rights of students as stipulated in the discipline provisions of the Schools Act of 1996, in one of the rural high schools in the Northern Region of the Eastern Cape Province. One of the most important discipline provisions is the ban on corporal punishment in schools. My intention in carrying out this research was not to generalise my findings but to understand the experiences and perceptions of the stakeholders in this school regarding the discipline provisions of the SASA. The data suggest that authoritarian education practices, especially corporal punishment, are still a factor in the maintenance of student discipline in this rural school. Stakeholders still believe in the use of corporal punishment as the only way of maintaining discipline and an orderly environment for teaching and learning. Such beliefs, assumptions and values concerning the use of corporal punishment are held by the principal, teachers, students and parents and have not changed since 1996. Beliefs, assumptions and values on the exclusive use of power by the principal on issues of suspension and expulsion are still being held by the above stakeholders in the school. The vision of the SASA that schools become autonomous institutions with democratic leadership and management practices does not seem to be practical because of the centralisation of power in the hands of the Provincial Head of the Education Department. This centralisation of power denies the principal and other stakeholders of the school the power to decide on crucial matters like the expulsion of misbehaving students, because it is the provincial Head who decides on the seriousness of offences committed by misbehaving students and subsequent expulsions. Apart from the location of power in the Provincial Head of the Education Department, the stakeholders of this school are also powerless on expulsion of students, or any other form of punishment because of the implication of the "right" to education in the Bill of Rights in the Constitution of the Republic of South Africa. The education department has to devise programmes that change the beliefs and assumptions of stakeholders on corporal punishment and decision-making on expulsions and suspensions. Unfortunately corporal punishment persists because parents use it in the home and support its use in school. Programmes on alternatives to corporal punishment are required for the smooth implementation of the SASA.

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Bzowski, Guillaume. "L'instrumentalisation fiscale du droit de propriété." Thesis, Paris 2, 2011. http://www.theses.fr/2011PA020029/document.

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Le droit de propriété est un pilier sur lequel s’appuie le droit fiscal et autour duquel s’articule la fiscalité patrimoniale. Il apparaît que l’optimisation fiscale n’est que l’amélioration des conséquences fiscales d’une opération juridique se fondant sur l’instrumentalisation du droit de propriété. Les techniques juridiques utilisées pour façonner le droit de propriété influent donc sur le traitement fiscal.Cette instrumentalisation du droit de propriété à des fins fiscales répond-elle cependant à une règle générale ? Cette règle générale permet -elle de classer les éléments d’instrumentalisation fiscale du droit de propriété ? Il apparaît que ces éléments ne constituent que des mécanismes juridiques consistant , soit en une déconstruction du droit lui-même ou de sa valeur, soit en une affectation juridique ou spatio-temporelle du droit de propriété
Legal ownership is one of the main pillars on which tax law is based and around which property taxation revolves. It appears that tax optimisation is merely about improving the tax consequences of a legal operation based on the manipulation of legal ownership. The means used to shape the property rights affect the legal and tax consequences. Is such manipulation of legal ownership for tax purposes subject to a fixed rule? Does this rule allow to draw a categorisation of all instruments used in order to exploit legal ownership for tax purposes? It appears that these instruments are but legal mechanisms. They consist either in a deconstruction of ownership itself or of its value, or in a specific ownership assignment in legal or spatiotemporal terms

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Gendry, Thaïs. "Le droit de tuer, La peine de mort au service de l’ordre colonial en Afrique occidentale française, 1900-1950." Thesis, Paris, EHESS, 2020. http://www.theses.fr/2020EHES0059.

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La justice rendue aux colonies n’est pas une excroissance de la justice française métropolitaine. Faisant fi de la séparation de pouvoirs, autoritaire et racialisée, elle est une manière singulière d’organiser le droit de punir et le droit de tuer. Celle-ci n’a généré dans l’historiographie que peu d’analyses et reste marginale dans les réflexions sur le maintien de l’ordre colonial. Elle est pourtant l’aboutissement d’un processus central à l’établissement et au maintien de la domination coloniale : celui de la séparation d’un pouvoir de mort légitime, d’autres formes de violences meurtrières, illégitimes. Ce travail cherche à saisir les usages de la peine de mort, dans le contexte colonial de l’Afrique occidentale française entre 1900 et 1950. Nous proposons d’analyser la peine de mort comme un lieu du déploiement des fondamentaux de la politique coloniale. Les condamnations et les exécutions génèrent et font circuler des discours sur les comportements africains, créent des figures criminelles, voire ennemies, à éliminer. Ainsi, la mise en scène de la violence légitime, dans les tribunaux et aux pelotons d’exécutions, institue et rejoue sans cesse les divisions de pouvoirs, de statuts (sujet/citoyen), de races et des cultures si centrales à l’ordre colonial
The justice handed out in the French colonies of West Africa is not a by-product of French metropolitan justice. Oblivious to the separation of power, while being authoritarian and racialized, it is a distinctive way of organizing the right to punish and the right to kill. The death penalty has a scarce historiography in the French empire. It is also marginal in studies pertaining to colonial tools of power, law and order. Yet, it is the culmination of a process central to the establishment and maintenance of colonial domination: the separation between a legitimate right to kill and other types of illegitimate lethal violence. This dissertation explores the role played by the death penalty in the context of French West Africa between 1900 and 1950.The death penalty is analysed as a space where the fundamentals of colonial policies are deployed. Condemnation and executions generate and circulate colonial discourses about African behaviour, giving rise to criminal and enemy figures that ought to be eliminated. The staging of legitimate violence, within courts and by firing squads, continuously re-enacts divisions of power, of status (citizen/subject), of race and culture—the very pillars of the colonial order

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Kumari, Krishna A. "A study of capital punishment in India." Thesis, 1997. http://hdl.handle.net/2009/3945.

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Dissertations / Theses on the topic 'Capital punishment – Law and legislation'

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