5 research outputs found
Black lesbian identities, power and violence in public and private spaces
No full textThis study examined black South African lesbian’s lived experiences of power and violence through a reading of the lesbian body as a site through which social identities and power are produced, maintained, contested and reframed. The analytic gaze was cast inward on intimate relationships as well as outward on the social and community contexts. Forty black lesbian women who were or had been in intimate same-sex relationships participated in five focus group discussions and 22 depth interviews. Discourse analysis, edified by a feminist poststructuralist theoretical paradigm that advanced an intersectional analytical approach, revealed that participants assumed multiple and ambiguous gendered subject positions, and vacillated between positions of power and powerlessness in various contexts. The enactment of gendered and sexualised violence on the lesbian body within intimate lesbian relationships, as well as in public and social spaces that also marked politicised and racialised spaces, reflected tensions and contradictions that may be situated within the historical juxtapositioning of colonialism and democracy. While black lesbian women generally exercised high levels of self-surveillance in order to avoid culturally and socially endorsed raced and gendered practices that served to regulate and punish black lesbian sexuality; the lesbian body represented a powerful site of resistance in which gendered identities and sexualities were reconceptualised and renegotiated in more fluid ways within the current historical period in South Africa. Within this reframing, black lesbian identity represented and embodied a personal and a political statement of identity and resilience which troubled and contested citizenship in democratic South Africa. This study has foregrounded the importance of considering the interconnectedness of the public and private domains, and the intersections of history and contexts in the enactment and experience of power and violence in the lives of black lesbian women. It has important implications for research, programme design and policy
Pengaruh Kinerja Keuangan dan Tata Kelola Perusahaan terhadap Penghindaran Pajak
No full textThis study aims to analyze the effect of financial performance and corporate governance on tax avoidance, focusing on the relationship between agency theory and corporate tax decisions. Financial performance is measured through Return on Assets (ROA) and Debt to Equity Ratio (DER), while corporate governance is assessed based on board remuneration. The data used in this research consists of information from the financial statements of companies listed on the Indonesia Stock Exchange over a specific period. The results indicate that both ROA and DER do not have a significant effect on tax avoidance. This suggests that financial performance is not always a driving factor in tax avoidance decisions. In contrast, corporate governance has a notable impact on tax avoidance, indicating that companies with good governance practices tend to be more transparent in their financial reporting and avoid risky tax evasion actions. These findings align with agency theory, which posits that conflicts between managers and shareholders can influence corporate decisions. Good governance practices can mitigate such conflicts and promote more ethical behavior in taxation. This research provides important insights for stakeholders to enhance corporate governance in order to minimize tax avoidance and support better tax compliance
Perpetrators of domestic violence : men's experiences in the Western Cape
No full textIncludes abstract.Includes bibliographical references (leaves 131-147).This study explored male perpetrators' understanding and experience of domestic violence in the Western Cape. The literature highlights the severe impact and cost of domestic violence on a global scale. Previous studies, particularly in South Africa, have focused on women victims, couples, or the prevalence of domestic violence with there being few studies focused specifically on perpetrators. A pro-feminist approach was used to understand men's use of violence. Within this framework, a qualitative methodological approach was used to explore, describe and interpret the data. Interviews were conducted with 12 male perpetrators of domestic violence, and the interpretive phenomenological analytical approach was employed to analyse the data. The findings are similar to studies which have taken place in other countries. Men used denial, justification, remorse and dissociation when they referred to their violent behaviour. To a large degree, they adhered to patriarchal codes of masculinity where control over their partners was permissible and justifiable. Men identified the legal system as biased; limited treatment resources; and a general understanding that the legislation was not supportive. They constructed themselves as victims rather than perpetrators. Three recommendations for further research are highlighted. Firstly, treatment options for perpetrators may need to be reviewed in the context of their content. Secondly, there should be a youth focus through preventative programmes which address the intergenerational use of violence. And lastly, the legislation in South Africa should be challenged and amended in order to address rehabilitation options for perpetrators of domestic violence
Navigating love, belonging and fractured Blackness in Cape Town:The imagined character of Radical Makazi through photography and storytelling
No full textThis chapter is an extension of the ideas of the first author, ThandiweMsebenzi, who explored a dialogue between art and academic inquiry.Thandiwe wrote this chapter with a decolonial feminist scholar and friend,Nadira Omarjee, who, during the time of Thandiwe’s thesis, was pivotal inencouraging her to think with her art, and to start making art as part of herscholarship. This paper was born at a dinner table over lovely food and con-versations about the fractured bonds of love1 amongst Black people, whichstill hold our bodies captive today.2 It all began in 2018, in classes withNadira, who was leading discussions, which she referred to as coffee chats,debunking the stiffness of the normal classroom setting. The process of mak-ing images and engaging in ntsomi3 (Omarjee, 2023) was encouraged in thiscourse, co- convened by Nadira and Tammy Shefer, which allowed us totranslate academic norms of articulating knowledge in creative ways.Thandiwe’s process as a practicing artist helped in the struggle to thinkand engage critically solely through the written text. Thus, art (photography),as a text, is used as a language for storytelling, and as a medium, has enabledcommunication of ideas beyond the written text. Furthermore, after creatingthe art, Thandiwe is able to contextualise what the images want to say, andhow they fit into a larger discourse. Key to her praxis was the ability to makeknowledge accessible beyond the normative academic means, while engagingin social issues of gender. Arts- Based Research (ABR) was used as a method,offering a platform to engage in alternative ways of knowing and sharing thatchallenge current dominant norms of knowledge- making (Cole & Knowles,2008). ABR continues to inspire Thandiwe to push the boundaries of writingwith images, by exploring the dance between knowledge production that isframed academically, and knowledge creation that is expressed visually
El pactum de contrahendo: posibilidades de una unificación jurídica europea, sobre la base de una comparación de los ordenamientos alemán y francés
No full text97 p.The unification of private law is an objective that will foreseeably develop in the future. A critical point deals with the form of abstraction that protects traffic. Three systems of transfer are contrasted here: the brocards of res perit domino, casus sentit dominus that compose the Romanist theory of risk; the French con- sensual system; and the German principle of abstraction. The French system is given a “last minute decision” that distorted the Justinian system. Due to granting certain functions of abstraction to pre-contract, this legal institution becomes a focus of discussion. Seeking to evidence its nature in said discussion constitutes a relevant research point. This chapter conceptualizes pre-contract and the promise of contract as institutions worthy of comparison, delimits the legal figure, and demonstrates its functionality in two decisive orders: France and Germany.La unificación del derecho privado es un propósito que previsiblemente se desarrollará. Un punto álgido tiene que ver con la forma de abstracción que protege al tráfico. Tres sistemas de transferencia se contraponen: los brocárdicos principios del res perit dominus, casus sentit dominus que componen la teoría del riesgo romanista; el sistema consensualista francés; y el principio de abstracción alemán. Se le adjudica al sistema francés una “decisión de último minuto” que desvirtuó el sistema justinianeo. El otorgamiento de ciertas funcionalidades de abstracción al precontrato, convierten al instituto en un foco de discusión. Evidenciar su naturaleza en la discusión descrita se transforma en un punto de investigación relevante. Este capítulo conceptualiza el precontrato y la promesa de contrato como institutos dignos de comparación, delimita la figura y evidencia su funcionalidad en dos ordenamientos decisivos: Francia y Alemania.Introducción
Definición de precontrato: concepto, naturaleza jurídica y fundamentos
Parte 1: Alemania
Parte 2: Francia
Fundamentos históricos y jurídicos
Parte 1: Alemania
Parte 2: Francia
Funciones
Parte 1: Alemania
Parte 2: Francia
Frontera actual entre el precontrato y otras instituciones
Parte 1: Alemania
Parte 2: Francia
Resumen
Parte 3: Resumen de comparación jurídica del capítulo
Referencia
