The “Inadequately Married”: extending the putative marriage doctrine to assist vulnerable parties in invalid customary marriages
- Authors: Mavindidze, Tafadzwa Naomi
- Date: 2024-04-04
- Subjects: Customary law South Africa , Marriage law South Africa , Women Legal status, laws, etc. South Africa , Polygamy Law and legislation South Africa , Putative marriage , Recognition of Customary Marriages Act, 1998
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/434839 , vital:73109
- Description: This thesis considers whether the putative marriage doctrine can be developed to assist parties that find themselves in invalid customary marriages. The thesis focuses on situations where a customary marriage is considered invalid in circumstances where a party does not meet specific legislative or customary requirements. In most instances, these women are left without protection and regulation of the proprietary consequences of the so-called marital estate. The research considers the putative marriage doctrine as a remedy to this challenge. The doctrine is utilised where one or both parties believe in good faith that their marriage is valid when, in fact, one or more of the material requirements for marriage have not been met. Currently, the judgment of Zulu v Zulu 2008 (4) SA 12 (D) impedes the doctrine’s application in polygamous customary marriages and thus impedes its use by women who are found in invalid customary marriages. The research carries out a comparative analysis of Californian and Namibian family law, in order to consider how other jurisdictions deal with similar situations. The thesis further proposes a framework to develop the putative marriage doctrine in a way that ensures the protection of customary wives in subsequent marriages that are declared invalid. , Thesis (LLM) -- Faculty of Law, Law, 2024
- Full Text:
- Authors: Mavindidze, Tafadzwa Naomi
- Date: 2024-04-04
- Subjects: Customary law South Africa , Marriage law South Africa , Women Legal status, laws, etc. South Africa , Polygamy Law and legislation South Africa , Putative marriage , Recognition of Customary Marriages Act, 1998
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/434839 , vital:73109
- Description: This thesis considers whether the putative marriage doctrine can be developed to assist parties that find themselves in invalid customary marriages. The thesis focuses on situations where a customary marriage is considered invalid in circumstances where a party does not meet specific legislative or customary requirements. In most instances, these women are left without protection and regulation of the proprietary consequences of the so-called marital estate. The research considers the putative marriage doctrine as a remedy to this challenge. The doctrine is utilised where one or both parties believe in good faith that their marriage is valid when, in fact, one or more of the material requirements for marriage have not been met. Currently, the judgment of Zulu v Zulu 2008 (4) SA 12 (D) impedes the doctrine’s application in polygamous customary marriages and thus impedes its use by women who are found in invalid customary marriages. The research carries out a comparative analysis of Californian and Namibian family law, in order to consider how other jurisdictions deal with similar situations. The thesis further proposes a framework to develop the putative marriage doctrine in a way that ensures the protection of customary wives in subsequent marriages that are declared invalid. , Thesis (LLM) -- Faculty of Law, Law, 2024
- Full Text:
Evaluation of potential oviposition deterrents for false codling moth, Thaumatotibia leucotreta (Meyrick) (Lepidoptera: Tortricidae)
- Authors: Dambuza, Khalipha
- Date: 2023-10-13
- Subjects: Cryptophlebia leucotreta , Pests Integrated control , Semiochemicals , Agricultural pests Control , Oviposition , Essences and essential oils
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424479 , vital:72157
- Description: There has been extensive research on the use of semiochemicals as deterrents or true repellents in insect pest management, particularly in push-pull strategies. Much of this research has focused on pests of medical and veterinary importance and has been limited for agricultural pests. This means there is an opportunity to study use of deterrents to manage pests of agricultural importance. No study has been conducted on deterrents for false codling moth (FCM), Thaumatotibia leucotreta (Meyrick) (Lepidoptera: Tortricidae), a key phytosanitary pest in citrus orchards across South Africa. This study assessed FCM oviposition deterrence in botanicals (plants (n = 11) and essential oils (n = 15)), and some commercial pesticides (n = 7) used for FCM control in South Africa. All tested botanicals were selected based on an extensive literature review of plant compounds that have been reported to deter or repel lepidopteran pests. Choice and no-choice oviposition bioassays were conducted in complete darkness in a controlled environment room. Oranges treated with solutions/suspensions of potential oviposition deterrents were placed into a cage with gravid FCM females for four hours, with oviposition being recorded every hour. Of the 33 tested compounds, only eight significantly reduced FCM oviposition (P < 0.05) compared to the control in oviposition bioassays i.e. two essential oils (lavender and peppermint), two plant crude extracts (garlic and marigold), one fruit (Mango), and three commercial FCM insecticides (Delegate, Coragen, and Warlock). All identified oviposition deterrents, except for Mango, were further investigated for their ovicidal properties in concentration response bioassays, where all botanicals were identified to have dual action (both deterrent and ovicidal properties), as they significantly (P < 0.05) reduced FCM oviposition and egg hatch. Garlic was the most efficacious botanical whilst Warlock was the only commercial insecticide that did not show ovicidal activity (F = 41.17, P = 0.0622). Larval penetration of the host fruit was less than egg hatch for all tested compounds in concentration response bioassays. Oviposition, egg hatch, and larval penetration were all affected by concentration, with the higher concentrations being the most effective. The efficacy of these deterrent compounds should be further tested in semi-field and/or field trials, and they may have potential in FCM management as allomone dispensers or sprays. They can also be implemented in push-pull strategies where they can be used in conjunction with FCM attractants. Lastly, repellence studies should be conducted in absentia of the host fruit to determine whether oviposition deterrence was a result of true repellence or odour masking. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2023
- Full Text:
- Authors: Dambuza, Khalipha
- Date: 2023-10-13
- Subjects: Cryptophlebia leucotreta , Pests Integrated control , Semiochemicals , Agricultural pests Control , Oviposition , Essences and essential oils
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424479 , vital:72157
- Description: There has been extensive research on the use of semiochemicals as deterrents or true repellents in insect pest management, particularly in push-pull strategies. Much of this research has focused on pests of medical and veterinary importance and has been limited for agricultural pests. This means there is an opportunity to study use of deterrents to manage pests of agricultural importance. No study has been conducted on deterrents for false codling moth (FCM), Thaumatotibia leucotreta (Meyrick) (Lepidoptera: Tortricidae), a key phytosanitary pest in citrus orchards across South Africa. This study assessed FCM oviposition deterrence in botanicals (plants (n = 11) and essential oils (n = 15)), and some commercial pesticides (n = 7) used for FCM control in South Africa. All tested botanicals were selected based on an extensive literature review of plant compounds that have been reported to deter or repel lepidopteran pests. Choice and no-choice oviposition bioassays were conducted in complete darkness in a controlled environment room. Oranges treated with solutions/suspensions of potential oviposition deterrents were placed into a cage with gravid FCM females for four hours, with oviposition being recorded every hour. Of the 33 tested compounds, only eight significantly reduced FCM oviposition (P < 0.05) compared to the control in oviposition bioassays i.e. two essential oils (lavender and peppermint), two plant crude extracts (garlic and marigold), one fruit (Mango), and three commercial FCM insecticides (Delegate, Coragen, and Warlock). All identified oviposition deterrents, except for Mango, were further investigated for their ovicidal properties in concentration response bioassays, where all botanicals were identified to have dual action (both deterrent and ovicidal properties), as they significantly (P < 0.05) reduced FCM oviposition and egg hatch. Garlic was the most efficacious botanical whilst Warlock was the only commercial insecticide that did not show ovicidal activity (F = 41.17, P = 0.0622). Larval penetration of the host fruit was less than egg hatch for all tested compounds in concentration response bioassays. Oviposition, egg hatch, and larval penetration were all affected by concentration, with the higher concentrations being the most effective. The efficacy of these deterrent compounds should be further tested in semi-field and/or field trials, and they may have potential in FCM management as allomone dispensers or sprays. They can also be implemented in push-pull strategies where they can be used in conjunction with FCM attractants. Lastly, repellence studies should be conducted in absentia of the host fruit to determine whether oviposition deterrence was a result of true repellence or odour masking. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2023
- Full Text:
Gender and the COVID-19 pandemic: exploring female vendors’ coping strategies in Lichtenburg during the lockdown
- Authors: Marumo, Mmaki Lesego
- Date: 2023-10-13
- Subjects: COVID-19 Pandemic, 2020- South Africa , Street vendors South Africa Lichtenburg , Adjustment , Informal economy , COVID-19 pandemic lockdown , Self-employed women South Africa Lichtenburg
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425141 , vital:72214
- Description: The 2019 outbreak of the Coronavirus (COVID-19) in Wuhan, China, and its subsequent spread around the world caused uncertainty in the economy and other aspects of life. Most governments around the world took drastic measures to stop the spread of the virus and save lives. The most common of these measures were restrictions on people’s movement and trade. As a result, the world of work in South Africa changed dramatically, with over a million workers losing their jobs. That said, South Africa acutely felt the negative income effects of the COVID-19 pandemic. For those working in the informal economy, the five-week lockdown between March and May 2020 was a period of unprecedented insecurity and hunger, without work, income, or benefits. In light of the above, the study aimed to explore how female street vendors in Lichtenburg survived the impact of the COVID-19 national lockdown restrictions on trading activities between March 2020 and May 2020. The study sought to contribute to the understanding of the gendered impacts of the pandemic, particularly in relation to women in the informal economy, by examining the strategies and coping mechanisms adopted by them. Drawing on the sustainable livelihoods framework, this study examined the experiences of female street traders in Lichtenburg who were subjected to COVID-19 trade restrictions, assessed their coping strategies, and examined their support systems. The study was exploratory in nature, followed a qualitative approach, and adopted a case study design. Depending on the needs of the study, a purposive and convenience sampling techniques were chosen to address the research problem and questions. In order to explore women’s experiences on a specific topic, qualitative, semi-structured individual interviews were conducted with a sample of six female street vendors in Lichtenburg. The collected data were analysed using the thematic analysis technique. In this regard, the findings show that the perception upheld that the informal economy is an employment shock absorber during economic crises has been proven otherwise by the COVID-19 pandemic. The loss of profits led to a reduction in trading activities, which in turn increased the hardships of women street vendors. These vulnerability and hardships were made worse by the absence of government support structures since they were unable to navigate the procedures and had no one to turn to in times of need. As a result of the lack of formal channels of support and appropriate policy interventions, street vendors were particularly vulnerable to the financial consequences of the pandemic, resulting in an unpleasant reality of unsustainable livelihoods in the face of COVID-19. , Thesis (MA) -- Faculty of Humanities, Sociology, 2023
- Full Text:
- Authors: Marumo, Mmaki Lesego
- Date: 2023-10-13
- Subjects: COVID-19 Pandemic, 2020- South Africa , Street vendors South Africa Lichtenburg , Adjustment , Informal economy , COVID-19 pandemic lockdown , Self-employed women South Africa Lichtenburg
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/425141 , vital:72214
- Description: The 2019 outbreak of the Coronavirus (COVID-19) in Wuhan, China, and its subsequent spread around the world caused uncertainty in the economy and other aspects of life. Most governments around the world took drastic measures to stop the spread of the virus and save lives. The most common of these measures were restrictions on people’s movement and trade. As a result, the world of work in South Africa changed dramatically, with over a million workers losing their jobs. That said, South Africa acutely felt the negative income effects of the COVID-19 pandemic. For those working in the informal economy, the five-week lockdown between March and May 2020 was a period of unprecedented insecurity and hunger, without work, income, or benefits. In light of the above, the study aimed to explore how female street vendors in Lichtenburg survived the impact of the COVID-19 national lockdown restrictions on trading activities between March 2020 and May 2020. The study sought to contribute to the understanding of the gendered impacts of the pandemic, particularly in relation to women in the informal economy, by examining the strategies and coping mechanisms adopted by them. Drawing on the sustainable livelihoods framework, this study examined the experiences of female street traders in Lichtenburg who were subjected to COVID-19 trade restrictions, assessed their coping strategies, and examined their support systems. The study was exploratory in nature, followed a qualitative approach, and adopted a case study design. Depending on the needs of the study, a purposive and convenience sampling techniques were chosen to address the research problem and questions. In order to explore women’s experiences on a specific topic, qualitative, semi-structured individual interviews were conducted with a sample of six female street vendors in Lichtenburg. The collected data were analysed using the thematic analysis technique. In this regard, the findings show that the perception upheld that the informal economy is an employment shock absorber during economic crises has been proven otherwise by the COVID-19 pandemic. The loss of profits led to a reduction in trading activities, which in turn increased the hardships of women street vendors. These vulnerability and hardships were made worse by the absence of government support structures since they were unable to navigate the procedures and had no one to turn to in times of need. As a result of the lack of formal channels of support and appropriate policy interventions, street vendors were particularly vulnerable to the financial consequences of the pandemic, resulting in an unpleasant reality of unsustainable livelihoods in the face of COVID-19. , Thesis (MA) -- Faculty of Humanities, Sociology, 2023
- Full Text:
An analysis of integrated reporting on the governance of selected State-Owned Enterprises (SOEs)
- Authors: Songxaba, Bathabile Liberty
- Date: 2023-03-31
- Subjects: Government business enterprises Management , Integrated reporting , Integrative thinking , Corporate governance Law and legislation South Africa , Good governance , Business ethics South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419112 , vital:71617
- Description: The research investigated how integrated annual reports (IARs) can enhance the governance of state-owned enterprises (SOEs). Governance of SOEs is crucial to achieving the county’s socio-economic objectives. The SOEs listed on Schedule 2 of the Performance Finance Management Act (PFMA), Act No. No.1 of 1999, as amended in March 2017, represents, among many, the electricity, transportation, and telecommunication sectors. This study analysed the integrated reporting (IR) governance of selected schedule 2 of PFMA SOEs. The researcher adopted the qualitative approach for the study. Firstly, the analysis was to identify and describe the governance disclosures as evident in IARs using the King IV principles. Secondly, the study analysed the reporting trends associated with governance practices over 2018 – 2020. Integrated reports from Eskom, Transnet, and Telkom were selected for three years. Relevant concepts discussed in the literature review include corporate governance, King reports on corporate governance, King IV principles, the principle of materiality on governance disclosures, corporate reporting, integrated reporting, integrated thinking, benefits of integrated reporting, theoretical underpinnings of the study, and a conclusion. The disclosures were summarised per year and SOE per King IV principle, resulting in nine (9) excel spreadsheets, which were combined excel spreadsheets sorted into a logical structure based on coding to keep track of the source data sequence. The data was systematically manually coded using Ose's (2016) Microsoft Word and Excel method. Findings included seven themes which were ethics, irregular expenditure, internal controls, accountability, governance structures, reputation, and sustainability. Themes were transferred to subtopics for comparative analysis to assess trends and the SOEs’ governance disclosures. The results found that all three SOEs have disclosed using King IV principles guided by the 2013 International Integrated Reporting Council’s (IIRC) framework. All SOEs disclosed their governance in their reports and practice explained. There are noticeable differences, Eskom and Transnet are solely government-owned, and Telkom is partially privatised and run privately as the majority holding is mostly private. Eskom and Transnet reflected more similarities in terms of their operational and financial challenges, whereas Telkom operates in a more competitive environment and is run as a private company which is portrayed to be profitable and restricted to Johannesburg Stock Exchange (JSE) requirements. Disclosures indicate progress on material matters and links associated with functional areas such as strategy and risks. Materiality is a guiding principle in the IIRC framework, which assist discloses information that significantly affects the organisation’s ability to create value over time. The similarities in all three SOEs include challenges in retaining competent and ethical leaders, which is critical for enhancing good governance. The study recommended how the integrated report can be viewed as a management and accounting tool for the governing body and stakeholders to focus on drivers that create value and consider drivers that erode or preserve value. This feedback may assist in informing strategy, business model, and decision-making for the governing body to set governing structures that support the organisation to create sustained value. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
- Authors: Songxaba, Bathabile Liberty
- Date: 2023-03-31
- Subjects: Government business enterprises Management , Integrated reporting , Integrative thinking , Corporate governance Law and legislation South Africa , Good governance , Business ethics South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419112 , vital:71617
- Description: The research investigated how integrated annual reports (IARs) can enhance the governance of state-owned enterprises (SOEs). Governance of SOEs is crucial to achieving the county’s socio-economic objectives. The SOEs listed on Schedule 2 of the Performance Finance Management Act (PFMA), Act No. No.1 of 1999, as amended in March 2017, represents, among many, the electricity, transportation, and telecommunication sectors. This study analysed the integrated reporting (IR) governance of selected schedule 2 of PFMA SOEs. The researcher adopted the qualitative approach for the study. Firstly, the analysis was to identify and describe the governance disclosures as evident in IARs using the King IV principles. Secondly, the study analysed the reporting trends associated with governance practices over 2018 – 2020. Integrated reports from Eskom, Transnet, and Telkom were selected for three years. Relevant concepts discussed in the literature review include corporate governance, King reports on corporate governance, King IV principles, the principle of materiality on governance disclosures, corporate reporting, integrated reporting, integrated thinking, benefits of integrated reporting, theoretical underpinnings of the study, and a conclusion. The disclosures were summarised per year and SOE per King IV principle, resulting in nine (9) excel spreadsheets, which were combined excel spreadsheets sorted into a logical structure based on coding to keep track of the source data sequence. The data was systematically manually coded using Ose's (2016) Microsoft Word and Excel method. Findings included seven themes which were ethics, irregular expenditure, internal controls, accountability, governance structures, reputation, and sustainability. Themes were transferred to subtopics for comparative analysis to assess trends and the SOEs’ governance disclosures. The results found that all three SOEs have disclosed using King IV principles guided by the 2013 International Integrated Reporting Council’s (IIRC) framework. All SOEs disclosed their governance in their reports and practice explained. There are noticeable differences, Eskom and Transnet are solely government-owned, and Telkom is partially privatised and run privately as the majority holding is mostly private. Eskom and Transnet reflected more similarities in terms of their operational and financial challenges, whereas Telkom operates in a more competitive environment and is run as a private company which is portrayed to be profitable and restricted to Johannesburg Stock Exchange (JSE) requirements. Disclosures indicate progress on material matters and links associated with functional areas such as strategy and risks. Materiality is a guiding principle in the IIRC framework, which assist discloses information that significantly affects the organisation’s ability to create value over time. The similarities in all three SOEs include challenges in retaining competent and ethical leaders, which is critical for enhancing good governance. The study recommended how the integrated report can be viewed as a management and accounting tool for the governing body and stakeholders to focus on drivers that create value and consider drivers that erode or preserve value. This feedback may assist in informing strategy, business model, and decision-making for the governing body to set governing structures that support the organisation to create sustained value. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2023
- Full Text:
The impact of COVID-19 on inequality in South Africa
- Authors: Nyumbaiza, Peace Falina
- Date: 2023-03-31
- Subjects: COVID-19 Pandemic, 2020- Influence , Inequality , Labor market South Africa , Economic development South Africa , University of Cape Town. National Income Dynamics Study , Income distribution South Africa , Educational equalization South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419514 , vital:71650
- Description: The COVID-19 pandemic has raised concerns regarding its possible adverse income distributive consequences, and its different impact according to socioeconomic subgroups (Furceri et al. 2020). This research measures the impact of COVID-19 on inequality in South Africa. To do this the study uses the National Income Dynamic Study (NIDS) wave 5 (2018) and the National Income Dynamic Study Coronavirus Rapid Mobile (NIDS-CRAM) survey waves 1 – 5 (2020 - 2021) datasets to study income inequality in South Africa prior to and during the COVID-19 pandemic until mid-2021. The factor method developed by Lerman and Yitzhaki’s (1985) is used to identify the overall contribution of the different factor sources to income inequality. Labour income is identified as the largest contributing factor and so labour income inequality is decomposed by income determinants using the regression-based decomposition method proposed by Fields (2003). The analysis reveals that labour income worsened during the periods of strictest COVID lockdown, before returning to pre-pandemic levels of inequality as lockdown was eased. Education is the most important determinant of labour income inequality across all time periods, particularly for White, urban and female participants. Although education remains a driving factor of labour income inequality during the national disaster, its contribution lessens as the economy starts recovering by March 2021. Consequently, the contributions of gender, race, age and region increase during the same period. Identifying whom the inequal impact of pandemic has affected worse offers insight that emphasizes the importance social grant systems to aid bridge the inequality gap associated with COVID-19. , Thesis (MEcon) -- Faculty of Commerce, Economics and Economics History, 2023
- Full Text:
- Authors: Nyumbaiza, Peace Falina
- Date: 2023-03-31
- Subjects: COVID-19 Pandemic, 2020- Influence , Inequality , Labor market South Africa , Economic development South Africa , University of Cape Town. National Income Dynamics Study , Income distribution South Africa , Educational equalization South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419514 , vital:71650
- Description: The COVID-19 pandemic has raised concerns regarding its possible adverse income distributive consequences, and its different impact according to socioeconomic subgroups (Furceri et al. 2020). This research measures the impact of COVID-19 on inequality in South Africa. To do this the study uses the National Income Dynamic Study (NIDS) wave 5 (2018) and the National Income Dynamic Study Coronavirus Rapid Mobile (NIDS-CRAM) survey waves 1 – 5 (2020 - 2021) datasets to study income inequality in South Africa prior to and during the COVID-19 pandemic until mid-2021. The factor method developed by Lerman and Yitzhaki’s (1985) is used to identify the overall contribution of the different factor sources to income inequality. Labour income is identified as the largest contributing factor and so labour income inequality is decomposed by income determinants using the regression-based decomposition method proposed by Fields (2003). The analysis reveals that labour income worsened during the periods of strictest COVID lockdown, before returning to pre-pandemic levels of inequality as lockdown was eased. Education is the most important determinant of labour income inequality across all time periods, particularly for White, urban and female participants. Although education remains a driving factor of labour income inequality during the national disaster, its contribution lessens as the economy starts recovering by March 2021. Consequently, the contributions of gender, race, age and region increase during the same period. Identifying whom the inequal impact of pandemic has affected worse offers insight that emphasizes the importance social grant systems to aid bridge the inequality gap associated with COVID-19. , Thesis (MEcon) -- Faculty of Commerce, Economics and Economics History, 2023
- Full Text:
A critical analysis of the tax treatment of cryptocurrencies in a South African context
- Authors: Ho, Dau-Ming
- Date: 2022-10-14
- Subjects: Cryptocurrencies Taxation , Income tax Law and legislation South Africa , Income tax Law and legislation Australia , Financial services industry Security measures , South Africa. Income Tax Act, 1962
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357504 , vital:64749
- Description: The aim of the present research was to investigate whether, as claimed by the South African Revenue Service in the media release issued in April 2018, the normal income tax provisions could apply to cryptocurrency transactions. To achieve this aim, a literature review was undertaken to describe the nature of cryptocurrencies and related crypto mining activities, providing definitions of cryptocurrencies, blockchains and crypto mining, as well as describing the functioning of the system. The research then proceeded to analyse the provisions of the definition of “gross income” in section 1 of the Income Tax Act, 58 of 1962, as amended, and the requirements of the “general deduction formula” in terms of the preamble to section 11, section 11(a) and section 23(g), as applying to cryptocurrency transactions. The application of other provisions in the Act to cryptocurrency transactions was analysed, including trading stock in terms of section 22, and capital allowances in terms of sections 11(e), 12C and 13quin of the Act, together with capital gains tax consequences in terms of the Eighth Schedule to the Income Tax Act. The regulation for income tax purposes of cryptocurrency transactions in Australia was discussed, with a view to making similar recommendations in South Africa. The research was situated in the interpretative paradigm, a doctrinal methodology was applied, together with a qualitative analysis of documentary data. The discussion was limited to the income tax consequences of cryptocurrencies as applying to individuals. The findings of the research were that, in general, the normal income tax provisions could apply to cryptocurrency transactions, but based on the analysis of the South African and Australian income tax acts as they apply to cryptocurrencies, it was recommended that a Comprehensive Guide on the income tax consequences of cryptocurrency transactions should be issued by the South African Revenue Service, together with amendments to section 25D and paragraph 43 of the Eighth Schedule to the Income Tax Act to deal with the conversion of cryptocurrencies to Rand values, and to section 9C of the Income Tax Act to include the deemed capital nature of the disposal of cryptocurrencies in the three-year rule presently applying to equity shares. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
- Full Text:
- Authors: Ho, Dau-Ming
- Date: 2022-10-14
- Subjects: Cryptocurrencies Taxation , Income tax Law and legislation South Africa , Income tax Law and legislation Australia , Financial services industry Security measures , South Africa. Income Tax Act, 1962
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/357504 , vital:64749
- Description: The aim of the present research was to investigate whether, as claimed by the South African Revenue Service in the media release issued in April 2018, the normal income tax provisions could apply to cryptocurrency transactions. To achieve this aim, a literature review was undertaken to describe the nature of cryptocurrencies and related crypto mining activities, providing definitions of cryptocurrencies, blockchains and crypto mining, as well as describing the functioning of the system. The research then proceeded to analyse the provisions of the definition of “gross income” in section 1 of the Income Tax Act, 58 of 1962, as amended, and the requirements of the “general deduction formula” in terms of the preamble to section 11, section 11(a) and section 23(g), as applying to cryptocurrency transactions. The application of other provisions in the Act to cryptocurrency transactions was analysed, including trading stock in terms of section 22, and capital allowances in terms of sections 11(e), 12C and 13quin of the Act, together with capital gains tax consequences in terms of the Eighth Schedule to the Income Tax Act. The regulation for income tax purposes of cryptocurrency transactions in Australia was discussed, with a view to making similar recommendations in South Africa. The research was situated in the interpretative paradigm, a doctrinal methodology was applied, together with a qualitative analysis of documentary data. The discussion was limited to the income tax consequences of cryptocurrencies as applying to individuals. The findings of the research were that, in general, the normal income tax provisions could apply to cryptocurrency transactions, but based on the analysis of the South African and Australian income tax acts as they apply to cryptocurrencies, it was recommended that a Comprehensive Guide on the income tax consequences of cryptocurrency transactions should be issued by the South African Revenue Service, together with amendments to section 25D and paragraph 43 of the Eighth Schedule to the Income Tax Act to deal with the conversion of cryptocurrencies to Rand values, and to section 9C of the Income Tax Act to include the deemed capital nature of the disposal of cryptocurrencies in the three-year rule presently applying to equity shares. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2022
- Full Text:
An investigation into the biological treatment of platinum refinery effluent
- Authors: Smith, Roland Paul
- Date: 200u
- Subjects: Uncatalogued
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10962/193464 , vital:45334
- Description: This Review and project will discuss and demonstrate the use made of Biotechnology in the production and reduction of metals. It will look at how and why metal binding takes place, known platinum group metal speciation will be included. Examples of how to improve metal binding efficiency will be discussed by stimulating ligand activity by polarisation. Various biotechnical options available, with emphasis placed on the use of the aquatic fern and algae will be given as examples of biological treatment of heavy metals in particular the aquatic fern Azolla. The method of standard preparation and the use of Inductively Coupled Plasma Emission Spectrophotometer (ICP) used for analytical analysis will be included so that consideration can be given to the collection of analytical data in the provision of evidence to support or provide a conclusion. The outcome of the test work utilising the aquatic plant Azolla has proven that it can be used to remediate platinum refinery effluent. This process can offer an alternative to the classical chemical method normally used, which is economically viable and environmentally friendly in comparison to the common methods of refinery effluent treatment. , Thesis (MSc) -- Faculty of Science, Biochemistry, Microbiology and Biotechnology, 200u
- Full Text:
- Authors: Smith, Roland Paul
- Date: 200u
- Subjects: Uncatalogued
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10962/193464 , vital:45334
- Description: This Review and project will discuss and demonstrate the use made of Biotechnology in the production and reduction of metals. It will look at how and why metal binding takes place, known platinum group metal speciation will be included. Examples of how to improve metal binding efficiency will be discussed by stimulating ligand activity by polarisation. Various biotechnical options available, with emphasis placed on the use of the aquatic fern and algae will be given as examples of biological treatment of heavy metals in particular the aquatic fern Azolla. The method of standard preparation and the use of Inductively Coupled Plasma Emission Spectrophotometer (ICP) used for analytical analysis will be included so that consideration can be given to the collection of analytical data in the provision of evidence to support or provide a conclusion. The outcome of the test work utilising the aquatic plant Azolla has proven that it can be used to remediate platinum refinery effluent. This process can offer an alternative to the classical chemical method normally used, which is economically viable and environmentally friendly in comparison to the common methods of refinery effluent treatment. , Thesis (MSc) -- Faculty of Science, Biochemistry, Microbiology and Biotechnology, 200u
- Full Text:
- «
- ‹
- 1
- ›
- »