Thermoluminescence of synthetic quartz annealed beyond its second phase inversion temperature
- Authors: Mthwesi, Zuko
- Date: 2017
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/46077 , vital:25577
- Description: Thermoluminescence of synthetic quartz annealed at 1000 ºC for 10 minutes has been studied. The aim was to study mechanisms of thermoluminescence in annealed synthetic quartz and to discuss the results in terms of the physics of point defects. The sample was irradiated with a beta dose of 10 Gy of beta radiation and then heated at a linear heating rate of 1 ºC.s-1 up to 500 ºC. The thermoluminescence (TL) glow curve consists of three glow peaks. Peak I at 74 0C (main peak) with high intensity as compared to the other two peaks. Peak II at 144 ºC is more intense than peak III at 180 ºC. This study was on the main peak (MP) at 74 ºC and peak III at 180 ºC. Kinetic analysis was carried out to determine the trap depth E, frequency factor s and the order of kinetics b of both peaks using the initial rise, peak shape, variable heating rate, glow curve deconvolution and isothermal TL methods. The values of kinetic parameters obtained were around 0.7 to 1.0 eV for trap depth and in the interval of 108 to 1015 s-¹ for frequency factor for both peaks. The effect of heating rate from 0.5 to 5 ºC.s-¹ on the TL peak intensity and peak temperature was observed. Also the effect of thermal quenching was observed at high heating rates. Since the TL glow curve has overlapping TL peaks, the Tm-Tstop method from 54 ºC up to 64 ºC and E -Tstop methods were introduced where a first order single peak was observed. Phototransfered thermoluminescence (PTTL) was investigated and characterized by three peaks. First PTTL peak I at 72 ºC, peak II at 134 ºC and peak III at 176 ºC. Analysis was carried out on peaks I and III for the effect of dose dependence from 20-200 Gy. Thermal fading was observed on PTTL peaks I and III, after storage time of 30 minutes.
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A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia
- Authors: Basnett, Robyn
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4037 , vital:20592
- Description: Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature was then performed toassess the extent of BEPS. This was followed by a comparative analysis of South Africa and Australia, including a comparison of their tax systems and various economic indicators. It was found that there is no simple definition of BEPS. It encompasses the spectrum of international tax planning strategies used by multinational enterprises. Furthermore, these tax strategies are usually legal, which makes measuring the extent of BEPS conceptually difficult. Despite being legal, many observers believe that BEPS behaviour by multinational enterprises is ethically unacceptable. This thesis also discussed the ethics of tax avoidance, and argued that countries should assess BEPS with reference to the many benefits which multinationals bring to a country. The benefits of multinational enterprise activity are especially important to developing countries like South Africa. Despite similar tax systems, South Africa and Australia vary greatly in terms of their economic and social position. This thesis concluded that South Africa, as a developing country, is more likely than Australia to tolerate BEPS behaviour in order to maintain or even attract foreign investment. The OECD Action Plan calls for urgent internationally coordinated actions against BEPS. It appears, however, that much more research is needed on the nature and extent of BEPS before countries formulate their response. This thesis acknowledges that aggressive tax planning by multinational enterprises does exist, but suggests that countries approach BEPS, and any estimates of its extent, with a degree of caution.
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A discussion of the concept, “place of effective management” and the proposed changes, in the context of South African tax law
- Authors: Singh, Nishika
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4166 , vital:20629
- Description: The concept, “place of effective management”, is used in South African tax legislation to determine the residency of companies and it is also used by the Organisation for Economic Co-operation and Development (OECD) and in many tax treaties as a tie-breaker clause to determine the residency of companies that may appear to be dual resident or to determine which country has the taxing rights to income that may be subject to double tax due to the income being from a source outside of the company’s country of residence. The concept is not defined in any tax legislation and there is no uniform interpretation of the concept globally. The former guidance provided by the South African Revenue Services (SARS) adopted a hierarchal approach and the focus was the implementation of the Board of Directors’ decisions. This interpretation was not aligned to the guidance of the OECD whose focus is the place where the key management and commercial decisions of the entity are made. The current SARS guidance has been aligned to the OECD guidance and, essentially, the core principle is to determine who makes the key commercial and management decisions of the company and the place where these individuals are making these decisions. The current SARS and OECD guidance have now been aligned. The current SARS and OECD interpretations have been found to be a more effective tie-breaker clause than the former interpretations.
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Between sentences
- Authors: Thesen, Jo-Ann
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:6007 , http://hdl.handle.net/10962/1021215
- Description: My stories explore different forms, including flash fiction. Some use the fairy tale form to combine fiction and non-fiction in order to reach the essence of the story. In this I am influenced by Kate Bernheimer, who speaks of the “flatness, abstraction, intuitive logic and normalized magic” of traditional fairy tales. A number of stories are set in the places I worked as a newspaper reporter. Here I use my old press reports as starting points for the real or imagined story behind the news – often involving miscommunication, dominance, exploitation, the tension between isolation and belonging, and the nuances of family relationships.
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Before before & after after
- Authors: Musavengana, Shelter K
- Date: 2015
- Subjects: South African fiction (English) -- 21st century , Short stories, South African -- 21st century , Creative writing (Higher education)
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:5991 , http://hdl.handle.net/10962/d1017775
- Description: The stories in this collection explore the fantastical, the power of memory, and the human capacity to love. Moving between the surreal, the absurd, the allegorical, and the metafictional, they elaborate on life's ordinary madness and the mysteries of the spirit. By challenging the either/or boundaries of the binary of realism and fantasy, the stories provoke the reader to engage actively with the text. Influenced by experimental US author Stacey Levine, the mid‐century British novelist Barbara Comyns, and the adventurous Chinese writer Can Xue, in most cases, they create a playful, experimental world that exists at a slight angle to the world as we know it.
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Composition portfolio
- Authors: Richard, Paul Christian Patrice
- Date: 2015
- Subjects: Composition (Music) , Vocal music -- Scores
- Language: English
- Type: Thesis , Masters , MMus
- Identifier: vital:2695 , http://hdl.handle.net/10962/d1017548
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An investigation of a mathematics recovery programme for multiplicative reasoning to a group of learners in the South African context : a case study approach
- Authors: Mofu, Zanele Abegail
- Date: 2014
- Subjects: Multiplication -- Study and teaching (Elementary) -- South Africa -- Case studies , Mathematics -- Study and teaching (Elementary) -- South Africa -- Case studies , Learning -- Research -- South Africa , Mathematics -- Study and teaching -- Evaluation
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1991 , http://hdl.handle.net/10962/d1013333
- Description: This thesis describes an intervention using the Mathematics Recovery programme in a South African context with a small sample of Grade 4 learners. The study uses a qualitative case study approach. The data collection included video recorded one-to-one oral interviews with the learners. I used the Learning Framework in Number (LFIN) developed by Wright, Martland, Stafford and Stanger (2006) to profile the learners using pre and post intervention interview data and to determine their levels of multiplicative reasoning. The analysis showed the positive impact of the Mathematics Recovery programme on the improvement of multiplicative reasoning. The study contributes to the use of Mathematics Recovery programmes in South Africa from both a teacher and teacher educator perspective.
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Michael Jackson : a psychobiography
- Authors: Ruiters, Jeremy John
- Date: 2014
- Subjects: Jackson, Michael, 1958-2009 , Psychology -- Biographical methods , Psychoanalysis , African American singers -- Biography
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3228 , http://hdl.handle.net/10962/d1013061
- Description: In a psychobiography a psychological theory is used as a framework to uncover the story of an individual. The psychobiographical approach to research tends to be underutilised. The result of this is that an important area for the application of psychobiographical theory and the study of completed lives is neglected. The value of psychobiographical studies has been advocated by many scholars in the field of psychobiographical research for the development and testing of theories relating to human development. The subject under investigation in this psychobiography is Michael Jackson. Although much has been written about Jackson, not much of the existing literature adopts a psychological focus. The sampling procedure was purposive, as the subject was deliberately selected. The aim of this research was to explore and describe the life of Jackson through the use of the psychobiographical case method. Life history material in the form of biographies, newspaper articles, documentaries and interviews aided in creating a biographical sketch of Jackson's life. The progression of Jackson's personality development was analysed using Erikson’s psychosocial development theory. The data collection and analysis were conducted according to Yin's analytical generalisation which consists of two main strategies: (1) using a theoretical framework as a guide to determine what data are relevant, and (2) developing a matrix as a descriptive framework for organising and integrating the data. Furthermore, the process of data analysis was aided by the use of guidelines prepared by Alexander with Erikson’s psychosocial development as the theoretical framework. This research undertaking can be recognised as a positive demonstration of the value of Erikson’s psychosocial developmental theory in understanding the process of Michael Jackson's personality development. Recommendations regarding future research that utilises the psychobiographical research design and methodology have been made.
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Prolegomena to ubuntu and any other future South African philosophy
- Authors: Prinsloo, Aidan Vivian
- Date: 2014
- Subjects: Ubuntu (Philosophy) , Political science -- Philosophy , Philosophy, African , Social values -- South Africa , Social values -- South Africa -- Philosophy , Place (Philosophy)
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2747 , http://hdl.handle.net/10962/d1013092
- Description: In this thesis I consider ubuntu as a metonym for the particularly African features of South African philosophy. Given that Mbembe critiques African philosophy in general as having failed because it has been subsumed under two unreflective political movements in African thought, I consider whether or not the concept of ubuntu escapes his critique. After developing criteria for measuring the success of any philosophical concept, I conclude that ubuntu is unsuccessful. I then identify the political constraints placed on ubuntu that lead to its failure. These constraints arise from having to validate Africa as a place of intellectual worth. Considering the role of place in these constraints, I argue that a far more productive approach to ubuntu (and South African philosophy in general) is to explicitly incorporate this place into our philosophical project. I use the conceptual framework developed by Bruce Janz to provide a systematic account of place that can be used in formulating South African philosophy. I add to Janz, arguing that philosophy is a response to a particular feature of place: the mystery. By incorporating place into ubuntu, I am able to start developing a philosophical concept which can fulfil the political constraints placed on ubuntu without sacrificing its philosophical integrity. I suggest that ubuntu remains an interesting concept primarily because it promises to respond to the fragmentation of the South African place. I conclude by arguing that ubuntu should be used as the basis for a civic religion which responds to the fragmentation of the South African place. This civic religion will give rise to a significantly distinct philosophical tradition which should not succumb to Mbembe’s critique.
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Saligia
- Authors: Strydom, Gideon Louwrens
- Date: 2014
- Subjects: Creative writing (Higher education) -- Research -- South Africa , Creative writing -- Fiction , Afrikaans fiction -- Study and teaching (Higher) , Afrikaans fiction -- 21st century
- Language: Afrikaans
- Type: Thesis , Masters , MA
- Identifier: vital:6001 , http://hdl.handle.net/10962/d1020884
- Description: When her life starts falling apart, a journalist and writer heads for a small rural town. Here the strange and wonderful tales about a local woman ignite her curiosity. As the town's secrets unravel she finds the truth behind all the fantasies. And in fighting her own demons she makes an unusual connection to this woman. She soon realises that this connection holds the key to her own salvation. Or her downfall.
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An investigation of the factors necessary in the development of a retention strategy for a financial organization
- Authors: Gouws, Erika
- Date: 2013-07-01
- Subjects: Employee retention Organizational change Personnel management Discrimination in employment -- Law and legislation Employee motivation Incentives in industry Employee morale Employees -- Rating of
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3181 , http://hdl.handle.net/10962/d1008198
- Description: rhe research study investigated the factors necessary for the development of an organizational retention ;trategy for a financial organization pertaining to key equity employees. Equity employees are those employees jescribed as such in the Employment Equity Act 55 of(1998). Bussin's (2002) Total Rewards Model was used as the theoretical framework for the study. The investigation was conducted within an interpretive paradigm and employed a qualitative methodology. Thematic analysis was used in the interpretation of the three data sources gained access through the data collection process. A previously completed employee relationship audit's findings, and the data derived from nine exit interviews formed the basis for the twenty-four semi-structured individual interviews, which were conducted with a sample ofthe employees. A purposive sampling technique enabled the identification of particular employees, who were the equity participants in the study. An additional component of the Total Rewards Model, namely Talent Management was identified from an analysis of the results. Six salient factors were highlighted in the investigation. The factors identified were: A need for a short-term incentive plan, which would provide recognition above and beyond an employee's monthly salary. The need for career development opportunities. The utilization of new skills from the training initiated by the organization. The representation of women and Black people in senior management positions. The need for formal performance support. The standardization of the recruitment process, the management of unrealistic or unattainable expectations and listening to employees' concerns. , KMBT_363 , Adobe Acrobat 9.54 Paper Capture Plug-in
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Student teachers' experiences in using multiple representations in the teaching of grade 6 proportion word problems : a Namibian case study
- Authors: Simasiku, Bosman Muyubano
- Date: 2013
- Subjects: Mathematics -- Study and teaching (Secondary) -- Research -- Namibia Ratio and proportion -- Study and teaching (Secondary) -- Research -- Namibia Mathematics teachers -- Training of -- Namibia Mathematics teachers -- Training of -- Namibia
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1393 , http://hdl.handle.net/10962/d1001703
- Description: This study investigated the experiences of four participating student teachers in using multiple representative approaches in the teaching of Grade 6 proportion word problems. The multiple representative approaches include the Between Comparison Method, the Within Comparison Method, the Diagrammatic Method, the Table Method, the Graph Method, the Cross-product Method, and the Oral Informal Method. An intervention programme was organised, using workshops where student teachers were prepared to teach Grade 6 proportion word problems using multiple representative approaches. The teaching practice lessons of the four participating student teachers in two primary schools were video recorded, and the focus group interview was conducted at the University Campus. With the exception of the Graph Method and the Cross-product Method, it was revealed that the multiple representative approaches were generally effective in the teaching of Grade 6 proportion word problems. The study further revealed that multiplicative relationships can be explored through using the different individual representative approaches. The study argues that the cross-product method is not the only way to teach Grade 6 proportion word problems. There are multiple representative approaches that should be used in conjunction with each other to enhance the teaching of proportion word problems. Furthermore, this study revealed that a number of challenges were encountered when using multiple representative approaches. The challenges include difficulties with the English language, different and unique abilities of the learners, lack of plotting skills and the lack of proficiency in the learners’ multiplication and division skills. This study made recommendations on the integration of multiple representative approaches in the mathematics education curriculum and textbooks. It further recommended that in-service workshops for teachers and student teachers on the integration of multiple representative approaches in the teaching of Grade 6 proportion word problems should be initiated.
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The talisman
- Authors: Reed, Graham Conan
- Date: 2013
- Subjects: Fiction , Short stories , English , South Africa , Creative writing (Higher education) , Short stories, South African (English) -- 21st century , South African fiction (English) -- 21st century , English language -- Writing
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:5967 , http://hdl.handle.net/10962/d1001817
- Description: The Talisman is an adventure story set in a future where much of today's cultural memory and technology has been lost. Following a hunting accident, a young man named Forest survives a life-threatening wound and embarks on a quest for knowledge. Rising sea levels, bands of marauders, wild animals and the perils of survival in the broken world are not the only problems facing the survivors. The nature of the collapse of the society, what triggered it and its subsequent unfolding, bequeaths an existential quandary upon them that only Forest, and a rare text as old as the earth itself, can unravel
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Towards a sustainable bioprocess for the remediation of acid mine drainage
- Authors: Mambo, Mutsa Prudence
- Date: 2011
- Subjects: Acid mine drainage , Algae culture , Reduction (Chemistry) , Hydrolysis , ASPAM model (Acid mine drainage) , Water -- Purification
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5955 , http://hdl.handle.net/10962/d1006167 , Acid mine drainage , Algae culture , Reduction (Chemistry) , Hydrolysis , ASPAM model (Acid mine drainage) , Water -- Purification
- Description: Acid mine drainage is of growing concern for both developing and developed economies. Thus there is increasing pressure to develop alternative remediation strategies. Biological sulphidogenic mechanisms have long since been studied but, very few have been implemented on a large scale. Limitations are due to the inability to acquire a suitable, low cost, environmentally friendly, renewable carbon source. The present study investigated the use of an algae biomass generated by the HRAOP of an IAPS as a carbon source for the EBRU 00AB/06 SRB consortium. The algae biomass and consortium were utilized together to remediate simulated AMD. Remediation involved decreasing the sulphate and metal concentrations in solution and decreasing the acidity of a simulated AMD. Experiments were carried out to investigate the capability of the EBRU 00AB/06 SRB consortium for sulphate reduction and sulphide generation. The consortium produced colonies when grown under anaerobic conditions in Petri dishes containing modified lactate SRB medium. The SRB consortium reduced the sulphate concentration of modified Postgates medium B and generated sulphide. Further analysis of the EBRU 00AB/06 SRB consortium revealed that the consortium was minimally impacted at pH 5 and by sulphate and iron at 3 g.L-1 and 0.5 g.L-1 respectively. The EBRU 00AB/06 SRB consortium was exposed to Actinomycin D and Ethidium Bromide to determine whether transcription and translation of proteins was required for sulphate reduction. Results indicated that sulphide generation and sulphate reduction were inducible. Analysis of the algae biomass used in this study revealed the empirical formula C1.0H1.91N0.084S0.003O0.36 indicating a carbon source rich in the nutrients required to sustain microbial development. Light microscopy revealed that algae cell walls and in particular those of Pediastrum were susceptible to acid hydrolysis. Dinitrosalicylic acid, Nile red, Bradford and Ninhydrin assays were used to determine the reducing sugar, lipid, protein and amino acid content respectively, of the mixed algae biomass. Results showed that upon exposure of the biomass to simulated AMD at pH 1 and pH 3, the concentration of reducing sugars and amino acids in solution increased. Whereas levels of lipids remained unchanged while the protein concentration decreased, indicating that, upon exposure of algae biomass to AMD, simulated or otherwise, cells ruptured, proteins were hydrolyzed and polysaccharides were broken down to sugars which are immediately available for SRB utilization. Exposure of biomass to simulated AMD revealed further that the presence of algae biomass increased the pH of simulated AMD (pH 3) to pH 7.67 after 4 d. Likewise, the pH of simulated AMD at 1 increased to 1.77 after 2 d while pH of the neutral control increased to 8.1 after 4 d. A direct comparison between lactate and algae biomass revealed 94 % sulphate removal after 23 d in the presence of algae biomass while 82 % sulphate removal was measured in the presence of lactate. Thus the EBRU 00AB/06 SRB consortium successfully utilized algae biomass for sulphate reduction and sulphide generation. In another experiment to establish if the consortium could remediate simulated AMD (pH 5) containing 0.5 g.L-1 iron and 3 g.L-1 sulphate while utilizing an algae biomass as the carbon source no residual iron was detected after 14 d and by day 23, an 89.07 % reduction in sulphate was measured. The results of this investigation are discussed in terms of utilizing a readily available and renewable biomass in the form of microalgae produced in HRAOPs as an effective carbon source in the SRB catalysed remediation of AMD.
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Teachers' perceptions of participative management in a primary school in Namibia
- Authors: Kambonde, Samuel Angaleni
- Date: 2008
- Subjects: Education, Elementary -- Namibia Teachers -- Namibia School management and organization -- Namibia Educational leadership -- Namibia
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1795 , http://hdl.handle.net/10962/d1003680
- Description: Participative management, a key theme in contemporary management literature, is one of the central aims of the decentralization policy in Namibian education. Current perceptions of participative management on the part of teachers in Namibia are therefore of topical interest. This study set out to explore such perceptions among teachers in a Namibian primary school. The study is an interpretive case study focusing on six individual teachers’ understanding and experience of participative management within their place of work, a primary school in the Oshikoto region of Namibia. Semi-structured interviews, observation and document analysis were used to gather data. The study revealed a strong sense of commitment among the respondents to participative management and its accompanying practices, such as shared decision making and broad stakeholder involvement. Participative management was implemented chiefly through a committee structure for school organisation and government. Respondents also highlighted challenges facing participative management, such as the persistence of autocratic leadership, conflicts of interest in decision making, laziness and unwillingness among staff members, and a lack of understanding among parents concerning their role in the schooling of their children. HIV/AIDS was also seen to pose challenges to the free and frequent participation of stakeholders. The chief recommendation arising from these findings is that school leaders and managers’ understanding of tenets of participative management, such as site-based management and democratic management approaches, requires improvement and development.
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The impact of inbound logistics activities on the operational performance of the postal services organization in South Africa
- Authors: Tabeni, Mvelo
- Date: 2006
- Subjects: South African Post Office Postal service -- South Africa Business logistics Business logistics -- Cost effectiveness Delivery of goods -- Management Physical distribution of goods Customer services -- Management
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:797 , http://hdl.handle.net/10962/d1004577
- Description: Introduction and Relevant Details: This research investigates the impact of inbound logistics' activities on the operational performance of the business within the branches of the South African Post Office (SAPO) in the Eastern Cape Province. The study basically hypothesises a statistically significant positive correlation between inbound logistics' activities and the operational performance of the business with regards to revenue generation and operational costs in particular. A sample of 100 branch offices was randomly selected. A 50-item questionnaire was administered by mail to the branches to collect the data during September 2005, and statistical tests for correlation were conducted on at least five dependent variables; stock procurement costs, effects on revenue, number of stock variation occurrences, order variation occurrences and the stock holding effects. Results of Data Analysis: The results of 88 respondents (88%) showed the existence of the significant positive relationship between the inbound logistics activities and the operational performance of the business at the South African Post Office branches as proposed by the study. The Spearman Rank Correlation tests were above 0.7 for most of the tested variables, showing a strong relationship. The inbound logistics' activities were also found to be positively correlated to revenue generation as well as to the operational expenses of the business. Conclusion and Recommendations: The findings allowed the researcher to conclude also that whatever improvements are made to the inbound logistics will also impact on the operational performance of the business, while failures in the inbound logistics will do so negatively. Business endeavours to maximise revenue and minimise costs are directly affected by the inbound logistics' activities. The branches of the SAPO seemed to be dissatisfied with most of the services rendered by the Supply Distribution Centre (SOC) of the SAPO, and such services have negatively affected the achievement of revenue targets at the branches as well as the operational costs. Holistic approaches to developing positive perceptions in the branches together with improving service activities at the SOC are recommended. Collaborative initiatives between branches and the SOC, reviewing the lead-times and the establishment of proper structures to handle supply chain queries, enhanced by information system technology to provide accurate and up-to-date information to branches and related parties about stock order issues are required . Areas of further research highlighted include the inbound logistics' activities of the SOC and the effectiveness of company policies as a guide to Supply Chain Management (SCM).
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The regulation of tax practitioners in South Africa: a proposed model
- Authors: Woodbridge, Taryn
- Date: 2006
- Subjects: Income tax -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , South African Revenue Service
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:891 , http://hdl.handle.net/10962/d1003128 , Income tax -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , South African Revenue Service
- Description: Tax practitioners in South Africa have been operating in an unregulated tax industry. This has allowed certain tax practitioners to fail in their duties to their clients, as many do not have to abide by any code of conduct or ethical principles, to the detriment of the public. Other than the provisions in the Income Tax Act, 58 of 1962, there has been no regulation. As a result of losses suffered by taxpayers either through the incompetence, ignorance or negligence of a tax practitioner, as substantiated by case law, and increased costs borne by the South African Revenue Services due to unnecessary queries and tax disputes, the Minister of Finance, Trevor Manuel, introduced the concept of tax industry regulation in his Budget Speech in 2002. This resulted in the introduction of section 67 A into the Income Tax Act, providing for a registration process for tax practitioners. All practising tax practitioners were required to register with the Commissioner for the South African Revenue Services by 30 June 2005. In addition, a discussion paper was issued in 2002 setting out the proposal of the Revenue Services to regulate the tax industry through the formation of an Association of Tax Practitioners. This proposal includes various contentious issues and casts significant doubt on whether the proposed model is the most suitable. The goal of the research was therefore to evaluate the current status of tax advisory services in order to demonstrate the need for regulation and to compare the proposed SARS model with two established regulatory authorities: the Estate Agency Affairs Board and the Australian Tax Agents Board. A conceptual model for regulation was developed in order to test all the models against a simple regulatory framework to determine whether each was aligned to certain best practices proposed in this framework. The research methodology was qualitative in nature, involving the critical interpretation of documentary data and data generated during a public discussion forum of tax practitioners. It was concluded that the SARS proposal is too prescriptive and, at the same time, too broad in its scope. In order to address the key objective, identified as protection of the taxpaying public, a simplified regulation procedure was recommended, which would adhere to the proposed regulatory framework. , KMBT_363
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Knowing what we can't believe
- Authors: Viedge, Nikolai
- Date: 2004
- Subjects: Reason , Reasoning , Truth , Explanation
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2724 , http://hdl.handle.net/10962/d1002854 , Reason , Reasoning , Truth , Explanation
- Description: The aim of this thesis is to examine what affect, if any, finding an argument both unanswerable yet unbelievable has on three purported first-person doxastic constraints. The three proposed constraints are the principle of truth, the principle of adequate reason and the principle of epistemic explanation. In Chapter 1, I lay out the claim of each of these constraints; differentiate them from one another, examine under what conditions they can be said to apply and provide what I take to be the strongest arguments for each of them. In Chapter 2, I explicate what I mean by finding an argument unanswerable yet unbelievable. In Chapters 3, 4 and 5, I detail how it is that finding an argument unanswerable yet unbelievable could constitute a threat to each of these constraints. I conclude that while the principle of adequate reason is undermined in the face of this threat, both the principle of truth and the principle of epistemic explanation fail to be undermined by this challenge.
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Art and investment a study on how investment in art affects the contemporary artist in South Africa
- Authors: Jones, Caroline Elizabeth
- Date: 1995
- Subjects: Art as an investment Art -- Philosophy Art -- South Africa -- Marketing Art -- Collectors and collecting -- South Africa Art dealers -- South Africa
- Language: English
- Type: Thesis , Masters , MFA
- Identifier: vital:2404 , http://hdl.handle.net/10962/d1002200
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The holy spirit in the theology of St. Luke
- Authors: Paterson, Torquil
- Date: 1977
- Subjects: Bible. Luke -- Criticism, interpretation, etc. , Holy Spirit -- Biblical teaching
- Language: English
- Type: Thesis , Bachelor , BDiv
- Identifier: vital:1265 , http://hdl.handle.net/10962/d1013007
- Description: The essay consists of five main chapters with an introduction and conclusion. This defines the limits of the essay and explains the methodology employed. These chapters are examined particularly with reference to the Spirit as the agent of fulfillment of the old, and the inaugurator of the new. 'The main text examined is Lk. 1.35. The Spirit is shown to be also used in a skillful linking and differentiation of John the Baptist and Jesus. Through a fairly detailed synoptic comparison, the peculiarly Lukan emphasis is brought to light. The Baptism is linked with 1.35 and the Transfiguration. Again both the Baptism and Temptation are shown to be seen in the light of the fulfillment of the Old Covenant. All the lines of fulfilment join together in the Spirit's descent on Jesus. The immediate result of this is the testing of his Messiahship, and Proclamation in the synagogue of Nazareth. This proclamation is coupled with the Luken rejection motif. The Spirit is seen to be especially involved in Jesus' ministries of exorcism and healing, but also in his preaching and teaching. The position of Lk 4.18-19 is seen to be of great importance. The main problem is the lack of specific reference to the Spirit. This is resolved in similar fashion to the question of the Messianic Secret. The relation of the apostles to the spirit is also discussed, since this is relevant to the ministry of the Church. Firstly the relation between the Transfiguration and Ascension is examined. This points to the fundamental centrality of the Ascension in Luke's theology. Pentecost is then seen as the fulfilling of the Ascension in the Church. Secondly, as a minor theme, the resurrection appearances are looked into and the similarities with Johannine thought are noted. This raises the question of the historicity of the Lukan schematization. In the examination of Pentecost itself the problem of the quotation from Joel and also the relation of Pentecost to the founding of the Church and the Gentile mission are raised. The Spirit is revealed to be active in two main areas : (1) the mission of the Church in evangelization - this is especialy seen in the areas of preaching, miracles and the life of the Church ; (2) the establishing and justification of the Gentile mission - this overriding concern is shown to obscure the other functions of the Spirit especially in the realm of Baptism and the Christian life of the individual. Thus Luke's historical sense is seen to be coupled with a theological desire to justify and bolster the Gentile mission. This draws out the various conclusions within the essay. The question of 'salvation-history' is raised and a solution found in terms of Luke's use of the Spirit. In broad outline the schema of Conzelmann is accepted. The Lukan eschatology is mentioned in an attempt to find a solution to questions raised by the comparison of Luke with Paul and John. This comparison is only meant to place the main conclusions of the essay within the context of the wider New Testament.
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