Funding higher education and training in South Africa: a comparative study of tax incentive measures, in conjunction with a dedicated tax
- Authors: Holm, Darryn
- Date: 2018
- Subjects: Education, Higher -- Finance , Education, Higher -- South Africa , Tax incentives -- Law and legislation -- South Africa , Student aid -- South Africa , Universities and Colleges -- Taxation -- Law and legislation -- South Africa , South Africa. Income Tax Act, 1962
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/59445 , vital:27606
- Description: Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.
- Full Text:
- Authors: Holm, Darryn
- Date: 2018
- Subjects: Education, Higher -- Finance , Education, Higher -- South Africa , Tax incentives -- Law and legislation -- South Africa , Student aid -- South Africa , Universities and Colleges -- Taxation -- Law and legislation -- South Africa , South Africa. Income Tax Act, 1962
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/59445 , vital:27606
- Description: Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and training taxation policies and incentives enacted in South Africa and selected international jurisdictions. This was done with a view to providing a framework for higher education and training tax policy formation in South Africa to assist in meeting its higher education and training “access and affordability” targets as set out in the National Plan on Higher Education and the Higher Education White Paper, while at the same time not hindering economic growth. A doctrinal research methodology was adopted in this study as it mainly analysed and interpreted legislation and policy documents and therefore the approach was qualitative in nature. An extensive literature survey was done in order to document the various internationally selected legislated higher education and training tax policies and incentives. The literature indicated that there are widespread funding perspectives and initiates, and that international tax policies enacted with the aim of ensuring that higher education and training is more accessible and affordable to the public, is stable and effective in certain jurisdictions. It is submitted that while a higher education dedicated tax may not be sufficiently effective in South Africa, a combination of broad-based tax incentives will help to promote the change to a more affordable and stable higher education funding system, whilst not preventing growth through sustainable development.
- Full Text:
Knowledge and knowers in Educational Leadership and Management (ELM) Master’s Programmes in South Africa
- Authors: Kajee, Farhana Amod
- Date: 2018
- Subjects: Educational leadership -- South Africa , Teachers -- Training of -- South Africa , Education, Higher -- South Africa , Master of education degree -- South Africa , Knowledge, Theory of , Educational sociology -- South Africa , Education, Higher -- Aims and objectives -- South Africa , Legitimation Code Theory (LCT)
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/60698 , vital:27819
- Description: This dissertation examines the knowledge and knower practices in the Master’s in Educational Leadership and Management (ELM) coursework programmes at South African public universities. This study was prompted by my growing awareness of problems and tensions in the field of ELM generally, and at the level of programme design of the M Ed degree in particular. Many of these had been identified by a national audit of coursework M Eds in ELM (CHE, 2010), and this study sought to find a way of theorising these with a view to improving both course design and teaching. To this end I employed Maton’s Legitimation Code Theory (LCT) which enables critical engagement with knowledge and knowers in programmes, how they are positioned, and how this positioning may be problematic. Hence my first research question sought to discover and critique what counted as knowledge in these programmes and why, while the second asked how knowers were positioned, and why this had come to be the case. LCT has its roots in the work of Bernstein and Maton, whose preoccupation with curriculum was/is driven by a sense of social justice: if we can understand how and why the curriculum is organised and presented in a particular way, it becomes possible to re-imagine teaching and learning, making it accessible to a broader, more inclusive body of learners. The study also drew on critical realism as an underlabourer. This philosophy provided a nuanced understanding of ontology, encouraging and enabling me, as researcher, to unearth causal mechanisms driving the status quo. Only seven South African universities currently offer the coursework option of a Master’s degree in ELM, compared to thirteen when the audit was conducted in 2010. Six of the universities agreed to take part in the study. Data was gathered through content analysis of the six course outlines and interviews with individual co-ordinators or academics centrally involved in the programmes. Through the development of a translation device I was able to establishing that a knower code was dominant in the programmes. Using this point as my departure, I interrogated the knowledge practices and found that different types of knowledge were being privileged across the programmes, with some having a practical/professional leaning and others a more academic/theoretical orientation. The resultant tension does, I argue, restrict knowledge building and helps to account for the fact that the field is generally considered to be under-theorised. The fact all of these programme are registered with the same national qualifications authority, ostensibly following the same national guidelines for Master’s degrees is worrying. The study attempts to find underlying, historically significant reasons for this unevenness. An analysis of the programmes revealed a leaning towards supportive pedagogical approaches. While all programmes promote a cultivated gaze their purposes are not always the same. While a hegemonic practices potential for opening counts as knowledge, cultivated gaze can enable transformation, it can also encourage that can impede real change and empowerment. The study has the up much needed debate on what is meant by a Master’s in ELM, what and what kinds of knower are envisaged.
- Full Text:
- Authors: Kajee, Farhana Amod
- Date: 2018
- Subjects: Educational leadership -- South Africa , Teachers -- Training of -- South Africa , Education, Higher -- South Africa , Master of education degree -- South Africa , Knowledge, Theory of , Educational sociology -- South Africa , Education, Higher -- Aims and objectives -- South Africa , Legitimation Code Theory (LCT)
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/60698 , vital:27819
- Description: This dissertation examines the knowledge and knower practices in the Master’s in Educational Leadership and Management (ELM) coursework programmes at South African public universities. This study was prompted by my growing awareness of problems and tensions in the field of ELM generally, and at the level of programme design of the M Ed degree in particular. Many of these had been identified by a national audit of coursework M Eds in ELM (CHE, 2010), and this study sought to find a way of theorising these with a view to improving both course design and teaching. To this end I employed Maton’s Legitimation Code Theory (LCT) which enables critical engagement with knowledge and knowers in programmes, how they are positioned, and how this positioning may be problematic. Hence my first research question sought to discover and critique what counted as knowledge in these programmes and why, while the second asked how knowers were positioned, and why this had come to be the case. LCT has its roots in the work of Bernstein and Maton, whose preoccupation with curriculum was/is driven by a sense of social justice: if we can understand how and why the curriculum is organised and presented in a particular way, it becomes possible to re-imagine teaching and learning, making it accessible to a broader, more inclusive body of learners. The study also drew on critical realism as an underlabourer. This philosophy provided a nuanced understanding of ontology, encouraging and enabling me, as researcher, to unearth causal mechanisms driving the status quo. Only seven South African universities currently offer the coursework option of a Master’s degree in ELM, compared to thirteen when the audit was conducted in 2010. Six of the universities agreed to take part in the study. Data was gathered through content analysis of the six course outlines and interviews with individual co-ordinators or academics centrally involved in the programmes. Through the development of a translation device I was able to establishing that a knower code was dominant in the programmes. Using this point as my departure, I interrogated the knowledge practices and found that different types of knowledge were being privileged across the programmes, with some having a practical/professional leaning and others a more academic/theoretical orientation. The resultant tension does, I argue, restrict knowledge building and helps to account for the fact that the field is generally considered to be under-theorised. The fact all of these programme are registered with the same national qualifications authority, ostensibly following the same national guidelines for Master’s degrees is worrying. The study attempts to find underlying, historically significant reasons for this unevenness. An analysis of the programmes revealed a leaning towards supportive pedagogical approaches. While all programmes promote a cultivated gaze their purposes are not always the same. While a hegemonic practices potential for opening counts as knowledge, cultivated gaze can enable transformation, it can also encourage that can impede real change and empowerment. The study has the up much needed debate on what is meant by a Master’s in ELM, what and what kinds of knower are envisaged.
- Full Text:
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