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1
Pitman, Grant Alan, i n/a. "Police Minister and Commissioner Relationships". Griffith University. School of Public Policy, 1998. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20030228.140953.
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Australian Police Ministers and Commissioners occupy a pivotal position in the system of law enforcement. Collectively, they are responsible for the general policy, administration and operational direction and control of policing through the Australian States. There has been in the past twenty five years a growing complexity and a variety of problems facing police agencies which are arduous and demanding. Continuing social tension of recent years have given police ministers and commissioners higher public profiles than ever before. The research undertaken in this thesis examines the difficulties experienced between police ministers and commissioners in Queensland and New South Wales from 1970 to 1995. Three models have been developed as a framework to analyse the relationships and how they operate. The three models are called - 'Dependency', 'Independency' and 'Interdependency'. Twenty-one police ministers, commissioners and advisers from Queensland and New South Wales were interviewed during the course of the research. Five separate case studies were developed to analyse and interpret the relationships within the context of the three models. A summary chapter of additional research data provides supporting information which was used to substantiate the case study material. The conclusion argues that relationships operate more effectively when elements of the 'Interdependency' model exist. The need for further debate about the administrative, legal and management elements of the working relationship between a police minister and commissioner is essential to achieve a balance between policy, administration and operational requirements within a modern western democratic policing system.
2
Cramer, Linsay M. "An Intersectional and Dialectical Analysis and Critique of NBA Commissioner Adam Silver and NFL Commissioner Roger Goodell's Ambivalent Discourses in the New Racism". Bowling Green State University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1490098866249442.
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Griffiths, Casey Paul. "Joseph F.Merrill: Latter-day Saint Commissioner of Education, 1928-1933". BYU ScholarsArchive, 2007. https://scholarsarchive.byu.edu/etd/1060.
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Joseph F. Merrill served as Church Commissioner of Education from 1928 to 1933, an era critical in the development of Latter-day Saint Education. During his tenure as commissioner several key developments occurred in Church education, among them the closing of most of the remaining Church academies, transfer of nearly all of Church junior colleges to State control, rapid expansion of the Church seminary system, and establishment of the first LDS Institutes of Religion. Merrill also initiated new efforts to encourage LDS educators to seek graduate-level education outside of Utah, and to bring religious scholarship to the teachers of the Church. In addition, during this time attempts were made by forces outside the Church to seriously curtail the continuation of the seminary program, if not to eliminate it entirely. Merrill's efforts were crucial in ensuring the survival and ultimate acceptance of this form of religious education. This study is intended to answer the following research questions: 1. What were the contributions of Joseph F. Merrill as Church Commissioner of Education? 2. How can the lessons from Merrill's administration be applied to the challenges facing Church education today? The first chapter of this thesis is intended to provide the necessary historical back to understand the events which took place during the Merrill tenure. Particular attention is paid to the work of Merrill's predecessor, Adam S. Bennion. Chapter two provides the historical background to understand Merrill's background before he was called as commissioner. The “Beginning of Institute" chapter explores the creation of the Latter-day Saint Institutes of religion. Next, the “Continuing the Transformation of Church Education" explores the decision to close or attempt to transfer to state control the junior colleges owned by the Church during this time. With the transfer of most of the Church colleges underway by the early 1930s, Church education found itself dependent on the work of seminaries and institutes. “The Released Time Seminary Crisis of 1930-31" chapter details the effects made by the report of the state high school inspector, I. L. Williamson, on seminary and Merrill's work to defend the legality of the seminary system. Next, “Joseph F. Merrill and Religious Educators" will document Merrill's dealings with the teachers who served under him as commissioner. Attention is devoted here to the effects of the Depression on Church education, as well as an account of the LDS educational venture with the University of Chicago Divinity school in the 1930s. Finally, the “Conclusions" chapter explains Merrill's departure from the office to serve as president of the European Mission. This chapter will also offer summary answers to the major research questions, and suggestions for future study The overall intent of this study is to shed light on the contributions of Joseph F. Merrill to Latter-day Saint education. It is not intended as a full biographical work, but simply focuses on his service as commissioner, with occasional ventures into other periods as necessary. It is hoped the reader will emerge with a greater understanding of this important era in Church history, as well as an improved vision of the divine hand guiding the fate of the Church.
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Weight, Matthew A. "Confronting the Arms Race - Conference Commissioner Perspectives on Spending Within Intercollegiate Athletics". Bowling Green State University / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1320630353.
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Njuguna, Patricia Muthoni. "The Challenges Faced By Truth Commissions as a Result of the Selection and Appointment of Truth Commissioners". University of the Western Cape, 2017. http://hdl.handle.net/11394/6368.
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Magister Legum - LLM (Criminal Justice and Procedure)As states continue to rapidly transition from conflict or autocracy to democracy, there has been need to address past gross human rights violations. To address these past egregious violations, transitioning countries often relied on immunities and prosecutions. However, prosecutions and amnesties presented several challenges that necessitated a recourse to truth and reconciliation commissions (hereafter TRCs). Since then, TRCs have evolved to be an essential accountability mechanism in transitional justice. Given the important role that TRCs play in transitioning countries, the composition of TRCs should be of credible character in the eye of the public. The selected and appointed truth commissioners (hereafter commissioners) play a key role in the truth-finding process and the importance of having a constraint-free and reliable work plan of selecting these commissioners cannot be overestimated. However, in practice the selection and appointment of the commissioners has proven to be a challenging exercise.
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Van, Niekerk Adele. "Reviewing administrative action by SARS, the commissioner and other delegated SARS officials". Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/27418.
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For an effective, fair, just and equitable tax system to be established, certain fundamental principles have to be enforced to ultimately achieve a balance between government interests and taxpayers’ interests. The government is conferred with the power to tax which is derived from the Constitution. At first glance the government’s power to tax seems wide, but upon an analysis of the Constitution, one can note that the government’s power to tax is limited by certain structural, procedural and substantive limitations. By way of the Bill of Rights, the Constitution confers taxpayers with numerous rights which serve as the substantive limitations to the government’s power to tax. One of these fundamental taxpayers’ rights is the right of just administrative action, which is the sole focus of this dissertation. A right without a remedy to enforce same is of no consequence, and therefore the available remedy analysed is the remedy of judicial review which is regulated by the Constitution read together with PAJA and the Constitutional common law principles. The executive authority to tax vests in SARS, being an organ of state, which is headed by CSARS. Empowering legislation confers SARS, CSARS and other delegated SARS officials with the power to take decisions/exercise discretions. There are three types of empowering provisions which are differentiated, based on whether the remedy of objection and appeal is available to the taxpayer. Despite the availability of the remedy of objection and appeal, most decisions taken/discretions exercised by SARS and its delegated officials may amount to administrative action. The question which arises is whether taxpayers are equipped with a right and remedy to protect their interests from unlawful, unreasonable, and procedurally unfair exercise of such administrative action. S33 of the Constitution confers taxpayers with the fundamental right of just administrative action, and to enforce this right, taxpayers would have to implement the remedy of judicial review. The mere availability of a right and remedy does not provide taxpayers with protection; thus in order for the right and remedy to provide taxpayers with protection against the administrative action taken by SARS and its delegated officials, taxpayers would have to prove that the right and remedy is applicable and enforceable in the circumstances. The aim of this dissertation is to determine whether the right of just administrative action and the remedy of judicial review is applicable and enforceable in the tax arena. For the right and remedy to be applicable and enforceable, certain substantive and procedural requirements must be satisfied, and therefore those requirements are analysed in the tax arena in this dissertation. The substantive requirements which need be complied with are: (a) the administrator must be subject to the provisions of PAJA; (b) the conduct of the administrator must constitute “administrative action” as defined in PAJA; (c) the “administrative action” must materially and adversely affect taxpayer’s rights or legitimate expectations and have a “direct, external legal effect”; and (d), the “administrative action” must be found not be “lawful, reasonable and procedurally fair”, and if so, a ground as contemplated in s6 of PAJA must be applicable. The procedural requirements which needs be complied with are: (a) locus standi to institute judicial review proceedings; (b) time limitations in which judicial review proceedings must commence; (c) the exhaustion of all available internal remedies prior to the commencement of judicial review proceedings (unless there are exceptional circumstances); (d) that Rules regulating proceedings in terms of PAJA be established and determination of such Rules which will regulate judicial review proceedings until new Rules are promulgated. If, in the circumstances, the taxpayer can prove that he or she complies with all substantive and procedural requirements, then the right of just administrative action and remedy of judicial review is applicable and enforceable. It then needs to be established which forum would have the necessary jurisdiction to adjudicate upon the remedy of judicial review in the tax arena. There are two relevant Courts, namely the Tax Court and the High Court. The Tax Court has been established to adjudicate upon tax-related matters, whereas the High Court has inherent jurisdiction. It has been determined that in terms of the Constitution read together with PAJA, only a High Court or court with similar status may adjudicate upon judicial review. The Tax Court is a creature of statute and it has been held that the Tax Court does not have a similar status as the High Court. Case law has, however, previously held that the Tax Court has jurisdiction to review administrative action by SARS and its delegated officials. The leading case in this regard was, however, adjudicated upon in 1985, prior to the Constitution and PAJA having been promulgated. It therefore seems that the case law should be re-evaluated in light of the current Constitutional dispensation in which the Constitution is the supreme law. Finally, this dissertation provides a concise analysis of the powers which the forum having jurisdiction to adjudicate upon judicial review has to make orders. It is prudent to emphasise that this dissertation focuses on the position prior to 1 October 2012. On 1 October 2012 the Tax Administration Act 28 of 2011 (the TAA) came into force and effect. The TAA is relevant to some of the issues discussed in this dissertation. Where the TAA influences the issues, mention is made of the provisions of the TAA, but these are not discussed. Therefore a recommendation for further research is that this dissertation be re-evaluated in light of the provisions of the TAA. The most relevant provisions which the TAA caters for, which may influence the topic of this dissertation, is the establishment of the Tax Ombud and the conferring of a limited remedy of review upon SARS and its delegated officials, in addition to the remedy of objection and appeal.Dissertation (LLM)--University of Pretoria, 2013.
Mercantile Law
unrestricted
7
Emmett, Christine. "Devouring the father: family and recuperation in Triomf and the Native Commissioner". Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/14142.
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This thesis seeks to account for the largely unprecedented vigour of white writing in post- apartheid South Africa. Though there are a number of contributing socio-economic factors, it argues that there is an inherent ambivalence in many texts written by white South African authors. Texts that are generally designated as 'reconciliatory' or 'reconstitutive' have a latent imperative. The ambivalence of these texts is exposed by my analysis of two prominent South African novels, Marlene Van Niekerk's Triomf and Shaun Johnson's The Native Commissioner. Alongside this concern, is the fact that the white South African family, regulated and constructed by apartheid legislation, provides one means through which post-apartheid white identity can be anatomized. Therefore, the methodology of this thesis is acritical application of Freud's Oedipal family structure and its attendant primal scene. Through this application we find that Van Niekerk's novel is preoccupied with subverting patriarchal Oedipal structures. This is expressed by the dysfunction of the Benade family. One aspect of this subversion is the dissipating and illegitimate patriarch, and his unremarkable death Mol, the mother, is analysed in terms of her disruptive and chaotic power, as well as her dispensation of narrative. The problem with Van Niekerk's text is that itis incapable of suggesting a post-apartheid Afrikaner (white) identity. This is indicated both by slippages in her portrayal of Mol, and by her attempt to counter-position lesbianism as a viable post-apartheid identity. Therefore, the text exposes an anxiety about paternal authority, suggested by the patriarch's death on voting day. Ten years later, I argue, Shaun Johnson attempts to recuperate this paternal white power in his text, The Native Commissioner. In Johnson's novel, George Jameson is represented as a benevolent bureaucrat and a loving father. I argue that though Johnson attempts to represent George's profession as encroaching upon the benign space of family. This is a false opposition in that colonial paternalism is implicit in George's identity as a father. By focussing on the recurrent image of the garden, I proceed to indicate that this novel is primarily about negotiating the Oedipus complex. By reliving the conflict through narration, the narrator identifies with the dead father. In the Oedipus complex, identification results in remorse and guilt, enacting a transmission of power from father to sons. I argue that this text is latently invested in this transmission of power. This indicates that at the heart of the text is an imperative to recuperate the lost paternalistic white power which the narrator's father represents. Therefore, through these analyses I show that the ten year trajectory represented by Triomf and The Native Commissioner latently enacts a process of loss and recuperation which concerns itself with white illegitimated power. This positions mothers in the novels as representing the illegitimacy of this power, and has the capacity to reflect on the ambivalence inherent in post-apartheid white narratives.
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Hurst, Eric Demian. "Opening the Black Box of Agency Behavior: Dimensionality and Stability of FCC Commissioner Voting". Atlanta, Ga. : Georgia State University, 2008. http://digitalarchive.gsu.edu/political_science_diss/7/.
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Thesis (Ph. D.)--Georgia State University, 2008.Title from title page (Digital Archive@GSU, viewed June 28, 2010) Scott Graves, committee chair; Robert Howard, Richard Engstrom, committee members. Includes bibliographical references (p. 205-212).
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Kearns, Mary Pinckney. "Secession diplomacy a study of Thomas Butler King, commissioner of Georgia to Europe, 1861 /". Click here to access thesis, 2006. http://www.georgiasouthern.edu/etd/archive/summer2006/mary%5Fp%5Fkearns/kearns%5Fmary%5Fp%5F200605%5Fma.pdf.
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Thesis (M.A.)--Georgia Southern University, 2006."A dissertation submitted to the Graduate Faculty of Georgia Southern University in partial fulfillment of the requirements for the degree Master of Arts" ETD. Includes bibliographical references (p. 135-140) and appendices.
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Lauchs, Mark Adam. "Rational avoidance of accountability by Queensland governments". Queensland University of Technology, 2006. http://eprints.qut.edu.au/16368/.
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Anthony Downs public choice theory proposes that every rational person would try to meet their own desires in preference to those of others, and that such rational persons would attempt to obtain these desires in the most efficient manner possible. This thesis submits that the application of this theory would mean that public servants and politicians would perform acts of corruption and maladministration in order to efficiently meet their desires. As such action is unavoidable, political parties must appear to meet the public demand for accountability systems, but must not make these systems viable lest they expose the corruption and maladministration that would threaten the government’s chance or re-election. The thesis demonstrates this hypothesis through a study of the history of the public sector in Queensland. It shows that all governments have displayed a commitment for accountability whilst simultaneously ensuring the systems would not be able to interfere with government control or expose its flaws.
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Schweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue". Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.
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Bibliography: pages 133-135.There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.
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SILVA, ANTÔNIO MARCOS DUTRA DA. "THE UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES AND VOLUNTARY REPATRIATION: A READING FROM THE ANOLAN EXPERIENCE (1975-2013)". PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2013. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=34605@1.
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PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIROCOORDENAÇÃO DE APERFEIÇOAMENTO DO PESSOAL DE ENSINO SUPERIOR
PROGRAMA DE SUPORTE À PÓS-GRADUAÇÃO DE INSTS. DE ENSINO
O propósito deste trabalho é compreender a política de repatriação voluntária de refugiados desenvolvida pelo Alto Comissariado das Nações Unidas para Refugiados (ACNUR), tendo como referência o processo de repatriação de refugiados angolanos, entre 1975 e 2013. Esta dissertação analisará também os fatores condicionantes históricos, especialmente entre a Guerra Fria e seu término, o processo de construção e reconstrução da figura do refugiado e como referida figura se insere no sistema internacional. O processo de constituição do Estado angolano, após a independência, e a presença das Missões de Paz das Nações Unidas em Angola formam o pano de fundo das diferentes tentativas de repatriação de refugiados nos últimos quarenta anos. A partir de experiências precedentes de repatriação voluntária, efetuadas na África, serão investigadas as linhas gerais desenvolvidas pelo ACNUR para solucionar a questão dos refugiados angolanos.
The purpose of this dissertation is to understand the policy of voluntary repatriation of refugees developed by the United Nations High Commissioner for Refugees (UNHCR) with reference to the process of repatriation of Angolan refugees between 1975 and 2013. This dissertation will also examine the historical factors, especially between the Cold War and its end, the processes of construction and reconstruction of the figure of the refugee and how it fits into the international system of States. The process of formation of the Angolan State, after independence, and the presence of Peacekeeping Missions of the United Nations in Angola form the backdrop of the various attempts to repatriate refugees in the last forty years. From previous experiences of voluntary repatriation in Africa, the dissertation investigates the general guidelines developed by UNHCR to solve the question of Angolan refugees.
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Hughes, N. Sue Cothran. "A Descriptive Study of Personnel Decisions Appealed to the Texas State Commissioner of Education August 1981 - August 1986". Thesis, University of North Texas, 1989. https://digital.library.unt.edu/ark:/67531/metadc331426/.
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The problem. --The problem in this study was to describe the issues arising in employment decisions appealed to the Texas Commissioner of Education. Decisions made in courts are binding on school officials, and they are published in law reporters found in most libraries. The Commissioner's decisions are also binding on school officials, but they are not published or widely reported. Thus, this important body of information may not reach those who are responsible for its application.
Methods. --The decisions of the Commissioner were examined to determine the issues and the underlying rationale used by the Commissioner in the process of deciding the appeals. A series of data reductions allowed a determination of patterns found in the outcomes of the decisions which favored the employee and those which favored the school districts. The analysis produced a set of data from which implications for decision making could be drawn.
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McElrea, Patrick D. "The office of the High Commissioner : Canada's public link to gentlemanly capitalism in the City of London, 1869-1885". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ29500.pdf.
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Hoverd, Margaret Jane. "Humanitarian action in Bosnia : a study of the office of the United Nations High Commissioner for Refugees, 1991-1999". Thesis, University of Oxford, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367460.
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Wilson, Neil James. "Change from within : the Office of the United Nations High Commissioner for Refugees (UNHCR) and the urbanisation of displacement". Thesis, City, University of London, 2017. http://openaccess.city.ac.uk/21002/.
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The thesis examines the response of The Office of the United Nations High Commissioner for Refugees (UNHCR) to the urbanisation of displacement, focusing on the period 1994 to 2009. It utilises a framework based on international organisations theory, arguing that, contrary to traditional approaches to the study of international organisations, change in policy and practice resulted primarily from pressures within UNHCR. The thesis utilises state-influence and principal-agent theories to understand why UNHCR responded in the ways it did, and explain how change was achieved. It draws on constructivist insight, and the role of leaders, research and evaluation units, and epistemic communities, using the concept of the 'three UNs' as a means of framing the different actors and pressures for change shaping UNHCR's work. The thesis is based on extensive primary documents produced primarily by UNHCR, as well as original interviews, providing new empirical data to further understanding of policymaking within UNHCR, and addressing an empirical gap on the existing literature on urban refugees. By mapping this data to the framework of 'pressure from within', 'pressure from above', and 'pressure from below', the thesis demonstrates the various actors involved in shaping change in policy and practice. It challenges attempts to characterise the 'three UNs' as separate categories, demonstrating their fluidity and frequent overlaps. The empirical analysis contributes to international organisations theory by demonstrating the important role of internal actors in eliciting change in policy and practice, identifying areas of international organisation theory in need of refinement and further exploration. Consideration is given to how positivist and post-positivist understandings can work together, and ways internal actors can shape the direction of their organisations, particularly leaders and research and evaluation units.
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Walsh, Donal. "Journey in government monopsony : the inter-organizational relationship between the NHS Education Buyer/Commissioner and Middlesex University 1995-2013". Thesis, University of Bath, 2016. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.687368.
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This dissertation is about the in/stability over time of a contract-based inter-organizational relationship (IOR) which existed mostly under conditions of government monopsony (MG). The MG consisted of the institutional arrangements between the NHS and Higher Education sectors in England for the provision of education for the NHS non-medical professional workforce. The IOR was between the NHS education buyer (the ‘GM’) and Middlesex University (MU). An agent-centred historical institutionalism was used as the overall approach in the inquiry. The main components of the approach were resource dependence theory, concepts of historical dependence, and events in the IOR and its institutional and organizational environments. A multi-dimensional concept of IOR in/stability from the standpoints of the GM and MU which was grounded in the practices of the IOR was constructed. The inquiry traced the origins and subsequent development of the MG and the in/stability of the IOR over an 18 year period, 1995 - 2013. The main findings of the inquiry were: (1) The IOR originated in, and continued to exist mostly under conditions of MG (2) The IOR became less stable over time from the standpoint of MU; reductions in IOR stability occurred in dimensions of risk relating to the future performance of the IOR (3) Instability and threatened instability in the IOR were brought about mostly by the exercise of power by the GM and by the power dependence responses of MU. The thesis developed in the dissertation is that instability and threatened instability in the IOR were due mostly to a power imbalance in the IOR, in favour of the GM, between the GM and MU. The source of that power imbalance was a combination of: • The resource dependency of MU on the IOR • The conditions of MG and bilateral monopoly under which the IOR existed. The dissertation is concluded with a critique of MG as a technique for public sector management. Recommendations are made for new NHS-HE inter-sector and IOR arrangements to be established which take account of power imbalances and relations of mutual dependence between stakeholders. Recommendations for further research are also made.
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Qureshi, Sajid. "The position of the refugee in international law and the work of the United Nations High Commissioner for Refugees". Thesis, Liverpool John Moores University, 1989. http://researchonline.ljmu.ac.uk/4897/.
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Hammerstad, Anne. "Refugee protection and the evolution of a security discourse : the United Nations High Commissioner for Refugees in the 1990s". Thesis, University of Kent, 2003. https://kar.kent.ac.uk/9362/.
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Thompson, Katharine Heather. "The office of the commissioner for local administration in Scotland : a socio-legal study of its nature and effectiveness". Thesis, Glasgow Caledonian University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.292337.
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Grenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd". Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.
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This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.
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Yamamoto, Marianna Merrick. "OSCE principles in practice testing their effect on security through the work of the high commissioner on national minorities 1993-2001 /". College Park, Md. : University of Maryland, 2007. http://hdl.handle.net/1903/7282.
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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.Thesis research directed by: Public Policy. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Ytre-Eide, Nathalie. "Familjehem: En stor omställning och ett stort ansvar : En kvalitativ studie om konsulentstöd utifrån familjehemsföräldrar och personalens upplevelser". Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-30220.
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Syftet med denna studie var att undersöka upplevelsen av stödet som ges till familjehem via en konsulentstödd verksamhet. Frågorna för studien var hur familjehemsföräldrarna och personalen upplever stödet. Tre familjehemskonsulenter och två familjehemsföräldrar intervjuades. Med en kvalitativ metod och en fenomenologisk inriktning kunde upplevelsen av konsulentstödet studeras. För att få en förståelse för intervjumaterialet användes två olika analys perspektiv i form av systemteorin och utvecklingsekologin. Resultatet visade i likhet med tidigare forskning att viktiga delar i stödet var tillgänglighet, information, relationer, utbildning, handledning och träffar med andra familjehem. Resultatet visade att båda familjehemsföräldrarna i studien var nöjda med konsulentstödet överlag. I studien framkom dock att verksamheten inte kunde erbjuda nya familjehem utbildning innan en första placering görs vilket familjehemsföräldrarna framhävde som väsentligt. Verksamheten hade även sämre möjligheter att erbjuda en bra kontinuerlig utbildning i form av föreläsningar. Studiens resultat tillsammans med tidigare forskning visade även att upplevelsen av ett bristande nätverk finns hos familjehemsföräldrar.The purpose of this study was to investigate the experience of the support given to the family home through a consultant supported activities. The questions for the study was how the foster parents and staff feel the support. Three family advisers and two foster parents were interviewed. With a qualitative method and a phenomenological focus could be the experience of consultant support are studied. To get an understanding of the interviews, two different analytical perspectives in the form of systems theory and the development of ecology. The results showed, as in previous research that the key elements in supporting the accessibility, information, relationships, training, tutorial and meet with other foster homes. The results showed that both the foster parents in the study were satisfied with consultant support overall. The study showed, however, that the business could offer new foster training before an initial investment made which foster parents mattered significantly. Operations were also less able to offer a good continuous education in the form of lectures. The study's results together with previous research also showed that the perception of a lack of available network of foster parents.
24
Baines, Erin K. "The elusiveness of gender-related change in international organizations, refugee women, the United Nations High Commissioner for Refugees and the political economy of gender". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp02/NQ60663.pdf.
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Bradley, Miriam. "Protecting civilians in internal armed conflict : the International Committee of the Red Cross and the Office of the United Nations High Commissioner for Refugees". Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:99b7b4ce-38c6-472c-9fcb-c4be82ed9371.
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This thesis examines the approaches taken by the International Committee of the Red Cross (ICRC) and the Office of the High Commissioner for Refugees (UNHCR) to the protection of civilians during internal armed conflict, both at the level of global policy and at the level of implementation in the Colombian context. The thesis explains how the ICRC and UNHCR approach protection, why each has adopted its particular approach, and how and why the effectiveness of each approach is limited. In doing so, it offers a theoretical framework for explaining the approaches taken by international organizations (IOs) to new tasks within their mandates as well as policy implications for the ICRC, UNHCR and other humanitarian agencies. From a theoretical perspective, this research shows that factors internal to the IO carry greater explanatory power than external factors. Most significantly, when an IO expands into a new issue-area, it frames the new task in terms of the existing tasks within its mandate, replicating the specific goals and the means of pursuing those goals. The extent to which the approach is then adapted to the specificities of the new issue-area depends on the ‘bureaucratic personality’ of the IO, and specifically the extent to which decisions are informed by field-level experience. Internal conflicts by definition include armed non-state actors, and the analysis in this thesis emphasises both their significance in determining civilian security and their neglect in existing approaches to protection. While the ICRC seeks to reduce the threat posed by all armed actors (state and non-state) in its work at the field level, it relies heavily on an international legal framework which prioritises states and this partially undermines its attention to non-state actors at the field level. UNHCR retains a state-centric focus at both the field level and the level of global policy. From a policy perspective, therefore, the thesis advocates greater attention to armed non-state actors both at the level of practice and in the development of protection norms.
26
White, Ben. "Consultation, commissions and context : a comparative study of the Law Commission and the Australian Law Reform Commission". Thesis, University of Oxford, 2004. https://ora.ox.ac.uk/objects/uuid:3e4ac1be-ae55-40b2-8f2f-4421d0cfa243.
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This thesis compares the consultation conducted by the Law Commission ('LC') and the Australian Law Reform Commission ('ALRC'). Its first goal is to describe the process in detail, which begins with the purposes of consultation. Next, the process of consultation is described with a discussion of each of the techniques employed by the Commissions. Although there is much overlap in how the LC and the ALRC consult, they do approach the exercise differently and these differences are discussed. The description of the Commissions' consultation concludes by examining its impact. A second goal is to compare the two Commissions' approach to consultation and this comparison is aided by the development of two models: the English Commission's expert model of consultation and the Australian Commission's more inclusive model. Underpinning the comparison between the two Commissions and these different models is the intended target of the consultation exercise. It is argued that the LC's decisions are motivated by the goal of securing expertise, more than is the case at the ALRC. By contrast, the Australian Commission is influenced more than is its English counterpart by a desire to include as many consultees as possible. An important part of this comparative study is to explain why the two Commissions consult differently. The most significant reasons are the history of two Commissions, especially the role of the founding Chairmen, and the types of projects that the Commissions undertake. A third goal, albeit only a tentative one, is to suggest ways in which the Commissions could improve their consultation. These comments are scattered throughout the thesis, but one theme that emerged was that there seems to be insufficient thought given to a number of important stages in the consultation process.
27
Apitz, Tessa. "Bertrand G. Ramcharan: The United Nations High Commissioner for Human Rights - The Challenges of International Protection (International Studies in Human Rights, Bd. 71) / [rezensiert von] Tessa Apitz". Universität Potsdam, 2003. http://opus.kobv.de/ubp/volltexte/2011/5540/.
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rezensiertes Werk:
Ramcharan, Bertrand G. : The United Nations High Commissioner for Human Rights - The Challenges of International Protection (International Studies in Human Rights, Bd. 71). - 2002. - 272 S.
ISBN 90-411-1832-2
28
AGUIAR, CAROLINA MOULIN. "THE SOCIAL CONSTRUCTION OF REFUGEES AND THE ROLE OF THE UNITED NATIONS HIGH COMMISSIONER FOR REFUGEES: FROM THE MORAL SPACE OF THE STATE TO THE INDIVIDUAL BETWEEN SOVEREIGNS". PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2005. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=6670@1.
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CONSELHO NACIONAL DE DESENVOLVIMENTO CIENTÍFICO E TECNOLÓGICOA dissertação analisa o processo de construção social do Refugiado em dois momentos históricos específicos da segunda metade do século XX: entre 1945- 1954 e no pós-Guerra Fria. O objetivo central é mostrar como as práticas discursivas relativas ao Refugiado são informadas pelas estruturas constitucionais da sociedade internacional e pelas crenças e valores fundamentais que definem os critérios de legitimidade da ação estatal. Procura evidenciar o caráter contingente e variável da definição do Refugiado em dois contextos de transformação da ordem internacional. A pesquisa parte da abordagem construtivista, assentada na proposta de Reus-Smit (1999) e de Onuf (1989), na tentativa de fornecer uma explicação mais adequada dos processos sociais de constituição do Refugiado na moderna sociedade de Estados, enfatizando o papel das organizações internacionais, em especial do Alto Comissariado das Nações Unidas para os Refugiados (ACNUR). Neste sentido, ressalta a importância da territorialidade e do imaginário espacial enquanto critérios centrais para a delimitação dos fenômenos migratórios forçados, critérios esses tensionados a partir da década de noventa.
The dissertation s main purpose is to analyze the process of social construction of the Refugee in two specific historical moments in the second half of the twentieth century: from 1945 to 1954 and after the end of the Cold War. The main goal is to demonstrate how discursive practices related to the refugee are informed by the constitutional structures of international society and by the fundamental values and beliefs that legitimate state action. It also aims at showing the contingent and changing nature of the refugee definition in contexts of profound transformations in international orders. The research is based on a constructivist approach, mainly in Reus-Smit (1999) and Onuf s (1989) frameworks, in an attempt to provide a more adequate understanding of the social processes constitutive of the refugee in the modern society of States, highlighting the role of international organizations, in particular the United Nations High Commissioner for Refugees (UNHCR). In that sense, it gives emphasis to the primary importance attached to territoriality and the spatial imagery as fundamental criteria to establishing the limits of forced international migration, a criteria that has faced great challenges since the nineties.
29
Phasha, Manteng Ruth. "A critical analysis of the implications of commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on the taxation of the benefits of interest-free shareholders' loans". Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23892.
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The ruling by the Supreme Court of Appeal in Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on 13 September 2007 added to and amended South African case law regarding the critical definition of ‘gross income’ in the Income Tax Act 58 of 1962. The court diverged from the existing precedent – set in Stander v Commissioner for Inland Revenue – that receipts that “could not be converted into cash and could not be transferred to anyone else” are not taxable. In Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd the court ruled that what is key is that the benefit has an ascertainable monetary value. Accordingly, the benefits of interest-free loans can be valued – using the weighted prime overdraft interest rate – and can be taxed. This decision has been the subject of much debate, centring on the aptness of the amended view of ‘gross income’, the quid pro quo principle discussed in the judgement, the valuation method, and the implications of these for taxpayers. The purpose of this study is to present arguments and additional information to this continued debate, looking particularly at the impact of Commissioner South African Revenue Service v Brummeria Renaissance (Pty) Ltd on interest-free shareholders’ loans, without attempting to provide a definitive answer to this debate. This non-empirical study explores the topic through a review of literature, with the sources cited being mainly published public articles, tax text books and conference papers retrieved from the internet. CopyrightDissertation (MCom)--University of Pretoria, 2010.
Taxation
unrestricted
30
Ramirez, Carlos. "Analysis of Texas Education Agency Commissioner of Education Decisions Regarding Superintendent, Associate Superintendent, School Administrator, Athletic Director and Central Office Administrator Term Contract Nonrenewal Appeals From 1983 to 2013". Thesis, University of North Texas, 2014. https://digital.library.unt.edu/ark:/67531/metadc700004/.
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I conducted a legal analysis of decisions by Texas Commissioners of Education in appeals by Texas school administrators from nonrenewal decisions made by Texas school districts from 1983 to 2013. I analyzed the findings of fact and conclusions of law described in the commissioners’ rulings to determine the legal basis of school districts’ decisions to nonrenew school administrators’ term employment contracts. I also examined the legal rationale for commissioners’ rulings and determined which party most commonly prevailed in these administrative proceedings—the respondent school district or the petitioner school administrator. In particular, the study determined factors that contributed to commissioners’ decisions to overrule or support school districts’ nonrenewal decisions. A careful review of commissioner decisions, which are accessible on the Texas Education Association website, identified 44 commissioner decisions involving appeals by superintendents, associate superintendents, public school administrators, athletic directors, or central office administrators concerning school districts’ term contract nonrenewal decisions from 1983 to 2013. Commissioners’ decisions in these cases were surveyed using legal research methods. This study provides recommendations to assist local education agencies to refine current policies and regulations regarding the nonrenewal of administrators’ term contracts, and provides insight on Texas Commissioners’ rulings on term contract nonrenewal appeals brought by Texas school administrators. The findings revealed that school boards’ lack of understanding of local policies and lack of evidence resulted in commissioners granting 27% of appeals. Additionally, commissioners denied 73% of the appeals because school boards provided at least one reason that met the substantial evidence standard of review, and respondents failed to substantiate allegations or enter evidence in evidentiary hearings.
31
Louw, H. J. (Heinrich Jacobus). "A critical analysis of the principles relating to simulated transactions in the context of the case of commissioner for the South African revenue services v NWYK limited 73 SATC 55". Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41504.
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The fundamental legal principles in South African law relating to simulated transactions are based on a long line of cases that have been decided in our courts over the past one and a half centuries. The main principle underlying the rule that simulated transactions are void, or that substance prevails over form, is that there can be no contract where there is no true legal intention by the parties. This is simply a necessary consequence of the application of the will theory.
As opposed to the legal intentions of the parties, the purpose of the parties, as another subjective factor, is generally not relevant in determining whether a genuine agreement has been entered into. Purpose may however be taken into account as a factor in determining the true legal intentions of the parties. The existence of an unlawful purpose will also render an agreement unenforceable.
In the case of Commissioner for the South African Revenue Service v NWK Limited 73 SATC 55, Lewis JA has seemingly introduced new considerations into South African law (particularly relevant to tax law), focusing on the presence of an avoidance purpose coupled with the lack of a commercial purpose to determine simulation. This stands somewhat apart from the importance of the true legal intentions of the parties as decisive factor.
This work focuses on the interpretation of these new considerations and the impact of the said judgment on the established principles relating to simulated transactions. In this regard the views of certain critics are discussed. The judgment is also critically analysed in order to draw a conclusion as to what the current legal position is regarding simulation in the context of tax law.Dissertation (LLM)--University of Pretoria, 2013.
lmchunu2014
Mercantile Law
unrestricted
32
Timoney, Caroline. "Reflections on the evolving jurisprudence concerning the presence of the accused : focusing on National Commissioner of the South African Police Service v Southern African Human Rights Litigation Centre and Another". Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15197.
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On 30 October 2014 South Africa's Constitutional Court unanimously stated that the South African Police Service was obligated to investigate allegations of torture in Zimbabwe. This landmark decision, based on South Africa's international obligations and domestic legislation, is rooted in the Court's interpretation of universal jurisdiction and in particular its application of the presumption of the "anticipated presence" of the accused. The case, first heard in the North Gauteng High Court in 2012 before being taken on appeal to the Supreme Court of Appeal and Constitutional Court, concerned allegations of torture against ZANU-PF officials and Zimbabwean police during the run-up to elections in 2007. This final judgment imposes a binding obligation on the South African Police Service to investigate the allegations, prior to any decision on further prosecution. This dissertation begins by providing a background to South Africa's implementation of the Rome Statute domestically before focusing on the theoretical framework of universal jurisdiction. This is followed by an examination of the South African jurisprudence, in particular the judgment of the Constitutional Court in National Commissioner of the South African Police Service v Southern African Human Rights Litigation Centre and Another. The Constitutional Court's decision to allow for the exercise of universal jurisdiction in absentia (otherwise known as "anticipated presence") must be located within the broader concept of jurisdiction. Anticipated presence is a controversial issue and this paper will explain both the Court's reasoning as well as possible implications of this judgment. The fight against impunity for perpetrators of international crimes, emphasised by both the Rome Statute and South Africa's own legislation, has been strengthened by this judgment. This paper will also examine the remaining areas of concern which were not addressed by the Constitutional Court. This Constitutional Court judgment will define the approach of South African courts in forthcoming cases concerning the application of the Rome Statute. Despite the Constitutional Court's failure to take all factors into account in its judgment, this landmark decision has changed the legal landscape considerably and will be a powerful tool to counter the culture of impunity.
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Tuitoek, Joseph Francis Kiboswony Arap. "Education commissions as an inquiry of education policy in Kenya : a case study of the Koech Commission". Thesis, University of Birmingham, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.424095.
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Willner-Reid, Matthew. "Mercenaries, missionaries and misfits : competition in the 'aid marketplace' in Afghanistan". Thesis, University of Oxford, 2017. http://ora.ox.ac.uk/objects/uuid:3fea436f-50d7-4649-8c06-ffbf8efa5214.
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Both practitioners and academics have recently begun referring to humanitarian agencies operating within an active 'aid marketplace' in which limited funding pits actors against each other in pursuance of their own projects and wider aims. This thesis seeks to explore how the pressures of a competitive environment impact on the motivations and actions of aid actors at an individual and organizational level. Based on the common saying that aid workers are 'mercenaries, missionaries and misfits', I construct a typology of pressures (interest-based, altruistic, and bureaucratic), which, it is argued, can be used to explain and understand much of this competitive and collaborative behaviour. A particular focus of the thesis is the impact of these various influences on the process and politics of information transfer and discourse creation regarding the process of needs assessment, monitoring and evaluation. I explore all of these issues through the medium of a case study of UNHCR's interventions in Afghanistan between 2001 and 2015, and seek to provide a detailed history of the agency's activities, politics and challenges during this period. In particular I am interested in the motivations driving the agency's actions; the strategies it has employed to achieve its aims; the calculated narratives that it has crafted to justify its interventions and attract greater support; and the very different ways in which it has approached the needs of different categories of displaced people.
35
McLean, Graham Alwin, i mikewood@deakin edu au. "The History of the Geelong Regional Commission". Deakin University. School of History, Heritage and Society, 2005. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20051110.105014.
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This thesis is the first systematic history of the Geelong Regional Commission (GRC), and only the second history of a regional development organisation formed as a result of the growth centres policy of the Commonwealth Labor Government in the first half of the 1970s. In particular, the thesis examines the historical performance of the GRC from the time of its establishment in August 1977 to its abolition in May 1993.
The GRC Commissioners were subject to ongoing criticism by some elements of the region's political, business, rural and local government sectors. This criticism focused on the Commissioners' policies on land-use planning, their interventionist stance on industrial land development, major projects and industry protection and their activities in revitalising the Geelong central business district. This thesis examines these criticisms in the light of the Commission's overall performance.
This thesis found that, as a statutory authority of the Victorian Government, the GRC was successful over its lifetime, when measured against the requirements of the Geelong Regional Commission Act, the Commission's corporate planning objectives and performance indicators, the corporate performance standards of private enterprise in the late 1990s, and the performance indicator standards of today's regional economic development organisations in the United States of America, parts of the United Kingdom and Australia.
With the change of Government in Victoria in October 1992 came a new approach to regional development. The new Government enacted legislation to amalgamate six of the nine local government councils of the Geelong region and returned regional planning responsibilities to the newly formed City of Greater Geelong Council. The new Government also made economic development a major objective of local government. As a result, the raison d'etre for the GRC came to an end and the organisation was abolished.
36
Abduroaf, Muneer. "Truth Commissions: Did the South African Truth and Reconciliation Commission serve the purpose for which it was established?" Thesis, University of the Western Cape, 2010. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_6028_1359554144.
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Since the 1980&rsquo
s, many dictatorships around the world have been replaced by new democracies. These old dictatorships were notorious for their human rights abuses. Many people were killed and tortured
and many others were disappeared. When the new governments came into power, they had to confront these injustices that were perpetrated under the predecessor regime. This was necessary to create a culture of human rights
promote a respect for the law and access to justice. Many confronted these injustices in different ways, some granted amnesty, some prosecuted and others instituted truth commissions. This research paper focuses on truth commissions. The research focuses particularly on the study of the South African Truth Commission. The mandate of the South African Truth Commission is analysed and the investigation into whether the commission served the purpose for which it had been established is discussed.
37
Gordon, Stuart. "Providing emergency humanitarian assistance in war : an evaluation of the relationship between and operations of the United Nations High Commissioner for Refugees (UNHCR), the humanitarian NGO community and the United Nations Protection Force (UNPROFOR) i". Thesis, Lancaster University, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.414948.
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Staňková, Daniela. "Role OBSE při prevenci konfliktu". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192518.
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This Master Thesis focuses on one of the most significant instrument of conflict prevention in the OSCE -- the High Commissioner on National Minorities (HCNM). The aim of this thesis is to find out which determinants of his involvement contributed to the prevention of Civil War in the FYROM and why it failed in Kosovo. The first part looks into the theory of conflict prevention. The second chapter introduces the OSCE and focuses on function, mandate and activities of the HCNM. The third chapter analyzes and compares the involvement of the HCNM in the FYROM and Kosovo.
39
Parker, Mashooma. "A warning by press release that the retrospective application of legislation to completed transactions will be applied: A case analysis of the Pienaar Brothers (Pty) Ltd v Commissioner of the South African Revenue Services and Another (2017)". Master's thesis, Faculty of Law, 2018. http://hdl.handle.net/11427/30907.
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Pienaar Brothers (Pty) Ltd was an amalgamated company who sought to introduce a BEE element of ownership into its company in a tax efficient manner. Upon consulting their legal experts they were advised that the best manner in which they could achieve this objective was to enter into an amalgamation agreement in terms of section 44 of the ITA. At this particular time, the law was structured in a way in which it was possible to achieve this objective in a tax efficient matter, particularly because any distribution made by parties to the amalgamation transaction would be tax free. The problem however was that the tax collecting agency never intended the section 44 of the ITA amalgamation process to be STC free, and instead intended a temporary deferral thereof. To address this, the taxing authorities accordingly started putting mechanisms in place to limit the loss of such STC. On the 10 January 2007, SARS issued a public announcement stating that they planned to investigate certain corporate entities which had elaborate corporate structures that led to an impermissible loss of tax. On the 21 February 2007, the Minister of Finance stated that section 44 of the ITA, as it stood, allowed for a loss of STC as opposed to a deferral thereof, and that the taxing authorities intended on withdrawing such STC exemption in order to align it with their initial intention, and to further make such amendment retrospective to the date of such announcement. This was then once again cemented in the form of a press release on the part of SARS on that same day. Thereafter, this proposed amendment was submitted to Parliament in the Draft Taxation Laws Amendment Bill on 27 February 2007, and in May 2007, the Taxpayer completed its amalgamation transaction and achieved its BEE objective into its ownership. On the 7th June 2007 the Taxation Laws Amendment Bill was published together with an Explanatory memorandum which however no longer proposed the withdrawal of the STC exemption contained in section 44 of the ITA, but instead introduced a new addition into section 44 of the ITA. This provision now targeted a resultant company’s equity share capital and share premium, instead of the distribution of company income at the amalgamated company’s level. This new insertion was then promulgated into law on 8 August 2007 as section 44(9A) of the ITA. In complete difference to the initial proposal contained in the forewarning, the practical consequence of section 44(9A) of the ITA was that the income which rolled over from the amalgamated company to the Taxpayer (the resultant company) had in the process changed its nature from revenue to capital which was caught up in the share premium account of the Taxpayer. Section 44(9A) of the ITA accordingly targeted any distribution made by the resultant company of this share premium. The Taxpayer’s problem in the present matter arose in 2011 when SARS sought to tax the Taxpayer on its May 2007 completed transaction, particularly its distribution of its share premium at the time. In addition to this assessment, SARS furthermore also levied interest on such outstanding STC payment from 8 August 2007, the date on which the final enactment was promulgated into law. This was that which accordingly prompted the Taxpayer to bring its matter before the High Court. Here, the prime relief sought by the Taxpayer was an order of constitutional invalidity, while the second order, couched as an alternative to the first was an interpretational argument which had the effect that section 44(9A) of the ITA did not apply to Taxpayer’s distribution when it was made because it was a completed transaction. The gist of the Taxpayer’s constitutional issue requested of the court to declare that the provision did not pass constitutional muster to the extent of its retrospectivity. The court however dismissed the Taxpayer’s claims and held in favour of SARS. The paper seeks to analyse this case alongside the values of legal certainty, as espoused in the Rule of Law, and to consider the probability of success on the part of the Taxpayer if they opted to take the matter on appeal.
40
Schutte, Valerie Rose. "The (In)Coherence of Canadian Education Policy Regimes with the United Nations' Refugee Education Strategy". Thesis, Université d'Ottawa / University of Ottawa, 2020. http://hdl.handle.net/10393/41589.
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Fallon, Marie M. "Quantitative Study of the Appointment Process of Local Board of Health Members in Ohio and the Relationship to Board Effectiveness". Bowling Green State University / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=bgsu1245267197.
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Amponsah-Frimpong, Samuel. "Truth commissions and the perpetuation of the culture of impunity in Africa : a case study of Ghana and South Africa". Diss., University of Pretoria, 2003. http://hdl.handle.net/2263/982.
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"It is noted that special measures are always necessary in post-conflict situations to bring about the restoration of normalcy to societies. Truth commissions have been identified as a key to uniting, reconciling and helping the people to confidently deal with their past. Whilst these are noble notions, practically, truth commissions face serious challenges. The dissertation shall seek to highlight these problems and offer recommendations. ... The dissertation is divided into five chapters. Chapter one is the general introduction. It gives a brief political history of Ghana and South Africa and their impact on the enjoyment of human rights. The chapter shall also discuss the need for national reconciliation in both countries. Chapter two discusses truth commissions in contemporary societies. It briefly discusses the establishment of national reconciliaton commissions and their mandates. Chapter three focuses on the laws establishing the TRC and NRC of South Africa and Ghana respectively. These legislation shall be considered in detail in order to analyse their objectives to know whether or not thet are achievable within their stated mandates. Chapter four discusses the challenges truth commission poses to international law and its implications on rule of law. The chapter shall discuss the issue of amnesty to perpetrators of gross human rights and the perpetuation of the culture of impunity in the light of international law. Chapter five considers the way forward and suggest recommendations." -- Chapter 1.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
43
Derby, Mark. "Czar Cullen : Police Commissioner John Cullen and coercive state action in early 20th century NZ : a thesis submitted to the Victoria University of Wellington in fulfilment of the requirements for the degree of Master of Arts in New Zealand Studies /". ResearchArchive@Victoria e-Thesis, 2007. http://hdl.handle.net/10063/351.
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Vaughan, Jeni. "Statements issued by the Commissioner of Inland Revenue with recent legislative changes what is their legal status? : a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2008". Abstract Full dissertation, 2008.
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Barnes, Karen 1977. "Through a gendered lens? : institutional approaches to gender mainstreaming in post-conflict reconstruction". Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33870.
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Although civil war affects all civilians, it impacts men and women in different ways, and it influences their gender roles and responsibilities. Comparatively little attention has been given to assessing the gender sensitivity of international organizations who implement post-conflict reconstruction programs. The different social, economic and political dimensions of war to peace transitions, and how they impact on gender relations, can shed some light on the complicated intersections of needs and interests in wartorn societies. An examination of the policies of the United Nations High Commissioner for Refugees and the World Bank reveals that there is relatively little gender mainstreaming within their post-conflict operations. This research finds that the lack of resources and coordination, the failure to build on local capacities, and a lack of commitment to gender mainstreaming are the main obstacles these organizations face. To improve the situation it is recommended that organizations develop and use a 'gender checklist' at all stages of project planning, implementation and monitoring to ensure increased gender sensitivity in post-conflict programming.
46
Chenwi, Lilian Manka. "National human rights institutions: a comparative study of the national commissions of human rights in Cameroon and South Africa". Diss., University of Pretoria, 2002. http://hdl.handle.net/2263/978.
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"Implementation of human rights instruments, and protection and promotion of human rights at the national level is a contemporary phenomenon that is still developing. The African Charter on Human and Peoples' Rights and the Paris Principles provide for the creation of national institutions to carry out this task. This has led to national human rights institutions (NHRIs) becoming more prominent actors in the national, regional and international arena. However, NHRIs still face the problems of legitimacy, operational constraints, and ignorant population. These factors constrain the effective functioning of these institutions. It should be noted that the key constraint on the effective functioning of NHRIs is legitimacy. Such institutions usually find themselves not legitimate in the eyes of the people they are created to serve. The above brings to mind the question - what makes a NHRI effective? Generally, there is no consensus as to the effectiveness of NHRIs This study has therefore been triggered by widespread perceptions and reports within civil society that such institutions are left at the mercy of governments in power. Others have seen such institutions as a "double-edged sword" - in the best of circumstances, they strengthen democratic institutions but they can also be mere straw men, part of government's administrative machinery to scuttle international scrutiny. Another issue that has actuated this study is the misconception that people have about some NHRIs. This misconception originates not so much from the actual operation of human rights commissions but from the history of past ombudsman institutions that have purported to protect human rights." -- Chapter 1.Prepared under the supervision of Professor Michelo Hansungule at the Faculty of Law, University of Pretoria, South Africa
Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2002.
http://www.chr.up.ac.za/academic_pro/llm1/dissertations.html
Centre for Human Rights
LLM
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Akumperigya, Rainer. "Licensing or safety : the regulatory dilemma of the Ghana Petroleum Commission". Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=231432.
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The proposition of the thesis is, in its role as the lead offshore petroleum regulator in Ghana, the Petroleum Commission is not competent enough to oversee robust offshore health and safety regulation. Two accounts are developed to support this claim. First, the conferment of dual licensing and health and safety regulatory functions on the Petroleum Commission gives rise to a potential conflict. Secondly, even recognising a distinction between formal and de facto independence, neither is present in the Petroleum Commission. A number of factors justify these assertions: not least the fact that the law establishing the Petroleum Commission confers discretionary powers on the executive and does not provide regulatory independence as a formal requirement. In addition, the Commission's financial and administrative procedures are determinable by influences external to it. Formal independence is not, however, in itself a sufficient condition for the proper exercise of regulatory discretion. It is necessary for the regulatory body in question to be able in fact to behave independently, that is, to develop and take ownership of regulatory values, which in turn depend on the possession of relevant competence and expertise. Based on comparative analysis of global offshore regulatory regimes, and backed by empirical evidence, the thesis recommends legislative reforms in Ghana aimed at a functional separation of petroleum licensing from health and safety regulation.
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Bailey, Roy John. "Policing the Police and Crime Commissioners". Thesis, University of Portsmouth, 2017. https://researchportal.port.ac.uk/portal/en/theses/policing-the-police-and-crime-commissioners(ada3ad57-1d5f-4de8-8f36-19fa92a3908a).html.
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This thesis, which critically examines the ability of Police and Crime Panels(PCPs) to subject Police and Crime Commissioners (PCCs) to effective and robust scrutiny, presents the findings of a mixed methods study conducted across England and Wales. The views of PCCs, members of PCPs, panel clerks and other stakeholders, were sought in respect of the effectiveness of the current governance model. As politics is central to the new model, the participants reflect he main political parties, including independent PCCs and panel members. Democratic oversight of policing was changed radically in 2012, with the replacement of police authorities by directly elected PCCs. While the focus was, quite properly, on making the police more accountable, there has been growing concern from criminal justice commentators about the lack of provision in the new arrangements for holding PCCs to account. There is now a growing body of evidence that PCPs are unable to exercise even a modest degree of scrutiny, leaving PCCs free to ignore advice or censure (Loveday, Lewis and Bailey, 2014). Often cited by the critics are examples of maverick behaviour by PCCs, which have frequently gone unchecked by PCPs. Some have seen an ironic twist in the new model of democratic oversight in that the only effective scrutiny of PCCs has occurred at a national, rather than local level, something not intended by the legislators (Chambers, 2013). The findings provide compelling evidence that further reform is necessary if PCPs are to be effective in their statutory role of holding PCCs to account. Each of the key research areas attracted critical comments from the study participants, especially in relation to panel funding and training for panel members. Similarly, the lack of representiveness of panel members, their high turnover and brief tenure drew sharp criticism. The potential for undue political influence was recognised by many as a problem, as was the need for strong panel leadership. The research also addressed the challenges in identifying suitable candidates to stand in PCC elections, particularly given this is largely undertaken by the main political parties. This research suggests that the current arrangements do not equip PCPs with either sufficient powers or adequate resources to be effective in their scrutiny role. There is also evidence that panel members, through growing frustration, are losing confidence in their ability to hold PCCs to account, something which will impact the effectiveness of the governance model.
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Dumont-Lefrand, Marie-Pierre. "L'opération de commission". Montpellier 1, 1999. http://www.theses.fr/1999MON10004.
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L'étude de la spécificité de l'opération de commission - déterminée à l'article 94 C. Com. - consiste à découvrir si derrière la formule de la commission révélée par la jurisprudence soit un agissement du commissionnaire en son propre nom, pour le compte d'autrui, existe une réalité spécifique distincte de l'opération de mandat auquel l'article 94 al. 2 C. Com. Fait expressément référence. Afin de le découvrir, il convenait de détailler les effets de l'opération de commission formée d'un contrat de commission suivi d'un ou plusieurs contrat commissionnés, en recherchant leur spécificité par rapport au droit commun du mandat en particulier, et au droit commun des contrats, en général. Alors que la première composante de l'opération de commission, soit l'agissement pour compte, rapproche les effets obligatoires ordinaires du contrat de commission - soit les obligations respectives du commettant et du commissionnaire - et les effets réels du contrat commissionné du droit commun du mandat, lui-même conforme au droit commun des contrats, la deuxième composante, soit l'agissement en propre nom, révèle des effet; obligatoires spécifiques au contrat commissionne, distincts des règles du mandat, mais conformes à la théorie générale des contrats, à l'origine d'effets particuliers du contrat de commission, dont le privilège du commissionnaire de l'article 95 C. Com. Dès lors, l'originalité de l'opération de commission liée à la double influence de l'agissement du commissionnaire, réside moins dans la spécificité des effets obligatoires du contrat commissionné que dans l'absence de spécificité des effets réels du contrat commissionné, ainsi que dans la présence de l'effet induit par la représentation réduite aux seuls effets réels du contrat commissionne au détriment de la représentation personnelle, soit l'existence du privilège du commissionnaire.
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Setten, Lodewijk D. van. "De commissionair in effecten /". Deventer : Kluwer, 1998. http://www.gbv.de/dms/spk/sbb/recht/toc/293013411.pdf.
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