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.
- Full Text:
- Date Issued: 2016
- 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.
- Full Text:
- Date Issued: 2016
A critical analysis of the deductibility for income tax purposes of dual-purpose expenditure
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
- Date Issued: 2016
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
- Date Issued: 2016
A critical analysis of the income tax implication of income from illegal activities in South Africa
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
A critical analysis of the relationship between the South African Defence Force and the South African media from 1975-83
- Authors: Kirsten, Frederik Fouche
- Date: 2016
- Subjects: South Africa -- South African Defence Force , Mass media -- Political aspects -- South Africa , Freedom of information -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2626 , http://hdl.handle.net/10962/d1020841
- Description: The main focus of this thesis is to show the nature of the relationship between the South African Defence Force and the local media from 1975-83. The thesis will analyse issues specifically relating to the nature of the relationship and show how and why they are relevant to understanding the authoritarianism of the apartheid state. The nature of the relationship will be conceptualised by way of the analogy of a marriage. The thesis will show that for the SADF the relationship was “a marriage of convenience” whereas for the media it was a “marriage of necessity”. This relationship operated within the context of a highly militarised society that has been termed a “Garrison State”. The apartheid government introduced legislation governing reporting of defence matters and the media (namely the South African Defence Act 1957 including amendments made up until 1980) that imposed legal constraints within which defence correspondents had to operate. Moreover, the MID’s secret monitoring of the local media reveals the extent to which the military distrusted the media. A sampling of the coverage of defence matters in a selection of newspapers will reveal how their editorial staffs and reporters operated in a situation where the flow of information was controlled by the military. This will also show that certain defence correspondents cultivated close relations with SADF personnel to ensure that they were kept informed. The thesis will also show how the SADF reacted to the international media exposure of Operation Savannah and Operation Reindeer and how the SADF sought to limit the damage to its reputation by clamping down on the local media. The creation of two media commissions both headed by Justice MT Steyn, set out to investigate the manner in which local media reported on security issues in an environment in which the media and the public were confronted by the “Total Strategy” discourse of the apartheid government. The working relationship between the SADF and the media encapsulated in the thesis can be described as highly complex and the use of the “marriage” analogy assists in understanding this relationship.
- Full Text:
- Date Issued: 2016
- Authors: Kirsten, Frederik Fouche
- Date: 2016
- Subjects: South Africa -- South African Defence Force , Mass media -- Political aspects -- South Africa , Freedom of information -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2626 , http://hdl.handle.net/10962/d1020841
- Description: The main focus of this thesis is to show the nature of the relationship between the South African Defence Force and the local media from 1975-83. The thesis will analyse issues specifically relating to the nature of the relationship and show how and why they are relevant to understanding the authoritarianism of the apartheid state. The nature of the relationship will be conceptualised by way of the analogy of a marriage. The thesis will show that for the SADF the relationship was “a marriage of convenience” whereas for the media it was a “marriage of necessity”. This relationship operated within the context of a highly militarised society that has been termed a “Garrison State”. The apartheid government introduced legislation governing reporting of defence matters and the media (namely the South African Defence Act 1957 including amendments made up until 1980) that imposed legal constraints within which defence correspondents had to operate. Moreover, the MID’s secret monitoring of the local media reveals the extent to which the military distrusted the media. A sampling of the coverage of defence matters in a selection of newspapers will reveal how their editorial staffs and reporters operated in a situation where the flow of information was controlled by the military. This will also show that certain defence correspondents cultivated close relations with SADF personnel to ensure that they were kept informed. The thesis will also show how the SADF reacted to the international media exposure of Operation Savannah and Operation Reindeer and how the SADF sought to limit the damage to its reputation by clamping down on the local media. The creation of two media commissions both headed by Justice MT Steyn, set out to investigate the manner in which local media reported on security issues in an environment in which the media and the public were confronted by the “Total Strategy” discourse of the apartheid government. The working relationship between the SADF and the media encapsulated in the thesis can be described as highly complex and the use of the “marriage” analogy assists in understanding this relationship.
- Full Text:
- Date Issued: 2016
A critical analysis of the role of strategic communication in strategic planning : a case study of South African universities
- Authors: Hadji, Mutambuli James
- Date: 2016
- Subjects: Communication in management Business communication Strategic planning
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10353/8209 , vital:31978
- Description: The debate on how the communication function can contribute at a strategic level to organisational success is an on-going one because communicators still need to prove their relevance at the top management level. In general, the contribution of communication as a management function in corporate strategy is not known. It is either considered an afterthought or as an element within other functional departments. In this regard, the purpose of this study was to analyse critically the role of communication in strategic planning at the selected South African universities. To achieve this main objective, institutional theory was applied, as it seeks to affirm the role of communication in decision-making with the intention to be legitimised. In-depth interviews were conducted with senior communicators and strategy planners at six universities on how they approach strategic planning in their respective universities. Significant from the findings was the fact that the South African universities follow the same process for strategic planning. Regarding the role of strategic communication, the findings confirmed literature in the sense that communication practice at functional level has been institutionalised but not at the top management level. It was this study’s finding that university reputation and positioning did not prominently feature in the strategic planning processes. Furthermore, this study found that communicators should play a leading in environmental scanning to identify society, industry and commerce with a view to fine-tune the university’s qualification mix. That is, communicators should provide intelligence on changes in the environment which serve as the basis of the development of university strategies. In other words, they should provide vital information to top management to enable them to take informed strategic decisions. Lastly, it was this study’s finding that communicators should conduct evaluation research to assist top management in comparing the set strategic objectives with actual performance. In addition, the communicators should assist top management in determining corrective actions if need be. In view of these findings, this study developed guidelines that will empower communicators to make a more meaningful contribution in the strategic planning process. Given the paucity of research evidence of strategic communication in a university context, the study provides a better understanding of the theory and practice thereof.
- Full Text:
- Date Issued: 2016
- Authors: Hadji, Mutambuli James
- Date: 2016
- Subjects: Communication in management Business communication Strategic planning
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10353/8209 , vital:31978
- Description: The debate on how the communication function can contribute at a strategic level to organisational success is an on-going one because communicators still need to prove their relevance at the top management level. In general, the contribution of communication as a management function in corporate strategy is not known. It is either considered an afterthought or as an element within other functional departments. In this regard, the purpose of this study was to analyse critically the role of communication in strategic planning at the selected South African universities. To achieve this main objective, institutional theory was applied, as it seeks to affirm the role of communication in decision-making with the intention to be legitimised. In-depth interviews were conducted with senior communicators and strategy planners at six universities on how they approach strategic planning in their respective universities. Significant from the findings was the fact that the South African universities follow the same process for strategic planning. Regarding the role of strategic communication, the findings confirmed literature in the sense that communication practice at functional level has been institutionalised but not at the top management level. It was this study’s finding that university reputation and positioning did not prominently feature in the strategic planning processes. Furthermore, this study found that communicators should play a leading in environmental scanning to identify society, industry and commerce with a view to fine-tune the university’s qualification mix. That is, communicators should provide intelligence on changes in the environment which serve as the basis of the development of university strategies. In other words, they should provide vital information to top management to enable them to take informed strategic decisions. Lastly, it was this study’s finding that communicators should conduct evaluation research to assist top management in comparing the set strategic objectives with actual performance. In addition, the communicators should assist top management in determining corrective actions if need be. In view of these findings, this study developed guidelines that will empower communicators to make a more meaningful contribution in the strategic planning process. Given the paucity of research evidence of strategic communication in a university context, the study provides a better understanding of the theory and practice thereof.
- Full Text:
- Date Issued: 2016
A critical analysis of the tax concessions relating to medical expenses, with particular emphasis on persons with a physical impairment or disability
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
- Date Issued: 2016
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
- Date Issued: 2016
A critical analysis of the taxation of financial assets and financial liabilities in terms of section 24JB of the South African Income Tax Act
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
- Date Issued: 2016
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
- Date Issued: 2016
A critical appraisal of the ideology of monogamys influence on HIV epidemiology
- Kenyon, Chris R, Colebunders, Robert, Dlamini, Sipho S, Meulemans, Herman, Zondo, Sizwe
- Authors: Kenyon, Chris R , Colebunders, Robert , Dlamini, Sipho S , Meulemans, Herman , Zondo, Sizwe
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/450541 , vital:74959 , xlink:href="10.12688/f1000research.14951.2"
- Description: The linked ideas that all members of society should only engage in monogamous relationships and that these should all be based on romantic love are decided outliers from a historical perspective. Despite this, there is a widespread contemporary belief that monogamy based on love is the most ethical and natural form of partnering for humans mononormativism. It has long been accepted that our values influence how we frame and interpret scientific questions. In the article we ask, using the example of mononormativism, how does an individual s sexual ethics influence how they pursue HIV epidemiology? Using a Social Intuitionalist theoretical framework, we argue that a be-lief in monogamy-as-normative has contributed to certain researchers dismissing the evidence that the generalized HIV epidemics in parts of Africa are due to higher rates of non-monogamy.
- Full Text:
- Date Issued: 2016
- Authors: Kenyon, Chris R , Colebunders, Robert , Dlamini, Sipho S , Meulemans, Herman , Zondo, Sizwe
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/450541 , vital:74959 , xlink:href="10.12688/f1000research.14951.2"
- Description: The linked ideas that all members of society should only engage in monogamous relationships and that these should all be based on romantic love are decided outliers from a historical perspective. Despite this, there is a widespread contemporary belief that monogamy based on love is the most ethical and natural form of partnering for humans mononormativism. It has long been accepted that our values influence how we frame and interpret scientific questions. In the article we ask, using the example of mononormativism, how does an individual s sexual ethics influence how they pursue HIV epidemiology? Using a Social Intuitionalist theoretical framework, we argue that a be-lief in monogamy-as-normative has contributed to certain researchers dismissing the evidence that the generalized HIV epidemics in parts of Africa are due to higher rates of non-monogamy.
- Full Text:
- Date Issued: 2016
A critical assessment of team building as a tourism offering in the Eastern Cape
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
A critical assessment of the Eastern Cape Provincial Government intervention in dysfunctional municipalities : a case study of Sundays River Valley Local Municipality
- Authors: Njikelana, Vuyo Mxolisi
- Date: 2016
- Subjects: Intergovernmental cooperation -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape Municipal services -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2403 , vital:27808
- Description: The research seeks to assess the effectiveness of the provincial intervention in accordance with section 139 of the Constitution, 1996 in dysfunctional municipalities in the Eastern Cape as a viable instrument vis-à-vis the implementation of the continuous support in terms of section 154 of the same Constitution. Both sections are legislative obligations on the part of the national and provincial spheres of government. The two sections are legal instruments of monitoring and support and their implementation in municipalities by the then Department of Local Government and Traditional Affairs (now known as Department of Cooperative Governance and Traditional Affairs) in the Eastern Cape is the focus of the study. However, the two instruments are not achieving their objectives as more municipalities continue remaining dysfunctional despite provincial interventions. The government set out a broad vision of developmental local government. This is essentially a vision that calls on municipalities to find means of confronting the legacy of underdevelopment and poverty in their local areas. Whereas section 154 seeks to ensure support and strengthen capacity of municipalities, section 139 presupposes intervention in areas where a municipality has failed to perform. The latter section is usually invoked when everything else has failed by way of the continuous support provided by section 154. The study examined critical aspects on the implementation of the two instruments by DLGTA, particularly at Sundays River Valley Local Municipality. It looked at the challenges that necessitate the provincial government to intervene in dysfunctional municipalities as well as at implementation challenges. It also looked at the impact of the provincial intervention and checked on the section that is likely to make an impact between the two. In so doing, the municipal functionaries; Mayor/Speaker, Section 56 Managers, departmental officials of DLGTA and stakeholders representing citizens of Sundays River Valley were interviewed. The results of the study reflect challenges in the implementation of the two instruments by the DLGTA and it would be advisable for the DLGTA to consider the findings and recommendations in an attempt to contribute in overcoming the section 139 challenges.
- Full Text:
- Date Issued: 2016
- Authors: Njikelana, Vuyo Mxolisi
- Date: 2016
- Subjects: Intergovernmental cooperation -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape Municipal services -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2403 , vital:27808
- Description: The research seeks to assess the effectiveness of the provincial intervention in accordance with section 139 of the Constitution, 1996 in dysfunctional municipalities in the Eastern Cape as a viable instrument vis-à-vis the implementation of the continuous support in terms of section 154 of the same Constitution. Both sections are legislative obligations on the part of the national and provincial spheres of government. The two sections are legal instruments of monitoring and support and their implementation in municipalities by the then Department of Local Government and Traditional Affairs (now known as Department of Cooperative Governance and Traditional Affairs) in the Eastern Cape is the focus of the study. However, the two instruments are not achieving their objectives as more municipalities continue remaining dysfunctional despite provincial interventions. The government set out a broad vision of developmental local government. This is essentially a vision that calls on municipalities to find means of confronting the legacy of underdevelopment and poverty in their local areas. Whereas section 154 seeks to ensure support and strengthen capacity of municipalities, section 139 presupposes intervention in areas where a municipality has failed to perform. The latter section is usually invoked when everything else has failed by way of the continuous support provided by section 154. The study examined critical aspects on the implementation of the two instruments by DLGTA, particularly at Sundays River Valley Local Municipality. It looked at the challenges that necessitate the provincial government to intervene in dysfunctional municipalities as well as at implementation challenges. It also looked at the impact of the provincial intervention and checked on the section that is likely to make an impact between the two. In so doing, the municipal functionaries; Mayor/Speaker, Section 56 Managers, departmental officials of DLGTA and stakeholders representing citizens of Sundays River Valley were interviewed. The results of the study reflect challenges in the implementation of the two instruments by the DLGTA and it would be advisable for the DLGTA to consider the findings and recommendations in an attempt to contribute in overcoming the section 139 challenges.
- Full Text:
- Date Issued: 2016
A critical assessment of the provincial intervention outcomes in Makana Local Municipality in the Eastern Cape Province (2012-2014)
- Authors: Teyisi, Zolani
- Date: 2016
- Subjects: Intergovernmental cooperation -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape Municipal services -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10353/4616 , vital:28467
- Description: This research conducts a Critical Assessment of the Provincial Intervention Outcomes in Makana Local Municipality in the Eastern Cape Province (2012-2014) with the overriding objectives to identify factors which cause unsuccessful Provincial intervention on local government affairs and measure the extent to which these factors played a role in the intervention in Makana Local Municipality and assess the outcomes of Provincial intervention in Makana Local Municipality. The entire research process was guided by the above research objectives and questions that strive to assess the outcomes of Provincial intervention in Makana. The study involved a qualitative research approach: conducting interviews and reviewing the Provincial Strategic Plans 2014, Financial Recover Plans 2014, Makana Annual Financial Statement 2015, Makana Budget Analysis 2014 and the Auditor Generals 2014/15 annual report on Makana. The study identified and defined challenges (factors) that contribute to poor outcomes in Provincial interventions and further identified success factors of Provincial intervention. The extent to which these factors played a role in Makana were then measured, and finally, the outcomes of Provincial intervention in Makana Local Municipality were assessed. The findings of the study indicate that the intervention in Makana Local Municipality has produced stability in the municipality and resulted in a degree of successful outcomes. However, there are priority areas that the municipality still needs to work on in order to make certain that the Makana Local Municipality is fully functional in all the areas that have been identified as priority areas of intervention. The study establish that there are many factors that may lead to Provincial interventions failing in Local government, such as lack of monitoring and evaluation during intervention, lack of commitment by the Province, political interferences and lack of budget or funds to implement the strategic plans. These factors can be prevented in order to assure that Provincial intervention in Local government is successful. The study reveals that proper intervention plans, effective implementations of the strategic plans, coordination and communication between municipal Council, Province and municipal officials, monitoring and evaluation during and after intervention can assist the Province to detect whether the interventions are to be successful. Lastly, the study makes recommendations for both Provincial and Local government.
- Full Text:
- Date Issued: 2016
- Authors: Teyisi, Zolani
- Date: 2016
- Subjects: Intergovernmental cooperation -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape Municipal services -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10353/4616 , vital:28467
- Description: This research conducts a Critical Assessment of the Provincial Intervention Outcomes in Makana Local Municipality in the Eastern Cape Province (2012-2014) with the overriding objectives to identify factors which cause unsuccessful Provincial intervention on local government affairs and measure the extent to which these factors played a role in the intervention in Makana Local Municipality and assess the outcomes of Provincial intervention in Makana Local Municipality. The entire research process was guided by the above research objectives and questions that strive to assess the outcomes of Provincial intervention in Makana. The study involved a qualitative research approach: conducting interviews and reviewing the Provincial Strategic Plans 2014, Financial Recover Plans 2014, Makana Annual Financial Statement 2015, Makana Budget Analysis 2014 and the Auditor Generals 2014/15 annual report on Makana. The study identified and defined challenges (factors) that contribute to poor outcomes in Provincial interventions and further identified success factors of Provincial intervention. The extent to which these factors played a role in Makana were then measured, and finally, the outcomes of Provincial intervention in Makana Local Municipality were assessed. The findings of the study indicate that the intervention in Makana Local Municipality has produced stability in the municipality and resulted in a degree of successful outcomes. However, there are priority areas that the municipality still needs to work on in order to make certain that the Makana Local Municipality is fully functional in all the areas that have been identified as priority areas of intervention. The study establish that there are many factors that may lead to Provincial interventions failing in Local government, such as lack of monitoring and evaluation during intervention, lack of commitment by the Province, political interferences and lack of budget or funds to implement the strategic plans. These factors can be prevented in order to assure that Provincial intervention in Local government is successful. The study reveals that proper intervention plans, effective implementations of the strategic plans, coordination and communication between municipal Council, Province and municipal officials, monitoring and evaluation during and after intervention can assist the Province to detect whether the interventions are to be successful. Lastly, the study makes recommendations for both Provincial and Local government.
- Full Text:
- Date Issued: 2016
A cross-cultural exploration of the International Affective Picture System in a sample of South African university students
- Authors: Oettlé, Ryan Andrew
- Date: 2016
- Subjects: Emotions -- Cross-cultural studies Emotive (Linguistics)
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/13087 , vital:27151
- Description: The International Affective Picture System (IAPS) was developed in an attempt to provide a standardised tool to elicit and measure emotions for research purposes. The IAPS is unique, in that it is completely pictorially based. An emotional response is stimulated by the pictures, which are then used to measure the emotional response. This has obvious benefits in South Africa. The overall aim of this study was to conduct a cross-cultural exploration of the IAPS, with a sample of South African university students, in order to come to an initial understanding of the measure’s performance within the South African context. A quantitative methodology was used, in order to reach the research aim and objectives. The overall research approach was exploratory and descriptive in nature and the actual data gathering consisted of a single measurement instance. The procedure for this study was based on that used by the developers of the IAPS to norm the instrument. Convenience sampling was used, resulting in a total sample of 169 participants, 31 male, and 136 female. For analysis purposes, participants were grouped according to a race and language combination, thus operationalising ethnicity. This resulted in four primary ethnic groupings. In summary, it was found that a large number of items seem to travel well in terms of equivalence. The correlations achieved and affective space plot are consistent with that outlined in the IAPS instruction manual, and are similar to international studies using the same procedure. However, when items were examined in greater detail, statistically significant differences raised concerns about the level of equivalence and suggested that not all items travel equally well. Similarly, although many items were statistically similar between the South African ethnic groups, differences were also found on specific items.
- Full Text:
- Date Issued: 2016
- Authors: Oettlé, Ryan Andrew
- Date: 2016
- Subjects: Emotions -- Cross-cultural studies Emotive (Linguistics)
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/13087 , vital:27151
- Description: The International Affective Picture System (IAPS) was developed in an attempt to provide a standardised tool to elicit and measure emotions for research purposes. The IAPS is unique, in that it is completely pictorially based. An emotional response is stimulated by the pictures, which are then used to measure the emotional response. This has obvious benefits in South Africa. The overall aim of this study was to conduct a cross-cultural exploration of the IAPS, with a sample of South African university students, in order to come to an initial understanding of the measure’s performance within the South African context. A quantitative methodology was used, in order to reach the research aim and objectives. The overall research approach was exploratory and descriptive in nature and the actual data gathering consisted of a single measurement instance. The procedure for this study was based on that used by the developers of the IAPS to norm the instrument. Convenience sampling was used, resulting in a total sample of 169 participants, 31 male, and 136 female. For analysis purposes, participants were grouped according to a race and language combination, thus operationalising ethnicity. This resulted in four primary ethnic groupings. In summary, it was found that a large number of items seem to travel well in terms of equivalence. The correlations achieved and affective space plot are consistent with that outlined in the IAPS instruction manual, and are similar to international studies using the same procedure. However, when items were examined in greater detail, statistically significant differences raised concerns about the level of equivalence and suggested that not all items travel equally well. Similarly, although many items were statistically similar between the South African ethnic groups, differences were also found on specific items.
- Full Text:
- Date Issued: 2016
A customer lead qualification model for successful potential customer profiling
- Authors: Rheeder, Andre James
- Date: 2016
- Subjects: Consumer profiling -- Africa , Market surveys -- Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/3684 , vital:20453
- Description: A key question that marketers and salespeople face is based on the dilemma of which customer to pursue and which not. This choice has far reaching effects in both company success. Investigating a client’s seriousness to make a purchase at the time of an enquiry is key. This will assist the firm in determining which future clients offer the firm the most potential value in sales turnover and company profits. By taking the client’s background and history into consideration the marketer has the opportunity to determine which clients have or have not previously committed to the firm and which did not. By profiling the customer, providing a yardstick against which one can measure probability of a purchase can be developed. New or prospective customer against those attributes of customers can then be benchmarked against the attributes that attest to whether interest and intention to purchase can be converted into a sale. Identifying these customers who will be most likely to make a purchase is a very important area of study for any business that focuses on the marketing and sales of products or services. Having an accurate profile of potential customers, of who will buy and who will not, will play a key role in the success of any organization. The focus of this study will be on investigating the profile of a potential customer/company as a benchmark for sales lead qualification. The profile will also be a precursor to determining the lifetime value of the prospective customer. Profiling of high sales potential customers is a management issue. It directly influences the number of hours key personnel in the sales department spend on key tasks, which can alternatively be spent more productively on other projects.
- Full Text:
- Date Issued: 2016
- Authors: Rheeder, Andre James
- Date: 2016
- Subjects: Consumer profiling -- Africa , Market surveys -- Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/3684 , vital:20453
- Description: A key question that marketers and salespeople face is based on the dilemma of which customer to pursue and which not. This choice has far reaching effects in both company success. Investigating a client’s seriousness to make a purchase at the time of an enquiry is key. This will assist the firm in determining which future clients offer the firm the most potential value in sales turnover and company profits. By taking the client’s background and history into consideration the marketer has the opportunity to determine which clients have or have not previously committed to the firm and which did not. By profiling the customer, providing a yardstick against which one can measure probability of a purchase can be developed. New or prospective customer against those attributes of customers can then be benchmarked against the attributes that attest to whether interest and intention to purchase can be converted into a sale. Identifying these customers who will be most likely to make a purchase is a very important area of study for any business that focuses on the marketing and sales of products or services. Having an accurate profile of potential customers, of who will buy and who will not, will play a key role in the success of any organization. The focus of this study will be on investigating the profile of a potential customer/company as a benchmark for sales lead qualification. The profile will also be a precursor to determining the lifetime value of the prospective customer. Profiling of high sales potential customers is a management issue. It directly influences the number of hours key personnel in the sales department spend on key tasks, which can alternatively be spent more productively on other projects.
- Full Text:
- Date Issued: 2016
A cytotoxic pentadecapeptide from a South African Didemnid tunicate
- Gallegos, D, Serrill, J, Parker-Nance, Shirley, Dorrington, Rosemary A, Ishmael, J, McPhail, Kerry L
- Authors: Gallegos, D , Serrill, J , Parker-Nance, Shirley , Dorrington, Rosemary A , Ishmael, J , McPhail, Kerry L
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/65935 , vital:28863 , https://doi.org/10.1055/s-0036-1596683
- Description: publisher version , The rate of discovery of new natural product chemical entities has plateaued, and unique populations of endemic, biologically diverse sessile marine organisms represent increasingly critical opportunities to discover new chemistry. Discovery of the mandelalides [1] as potent inhibitors of cancer cell growth from the new South African tunicate Lissoclinum mandelai is an example of the diverse suites of metabolites with potent biological activities that have been isolated from tunicates and other filter-feeding sessile marine organisms that house complex microbial consortia. Further investigation of archived and new tunicate collections from Algoa Bay, South Africa, has revealed a group of didemnid tunicates with an unusual gelatinous morphology similar to Lissoclinum mandelai. Using a bioassay-guided isolation approach, a new “gelatinous” species of the genus Didemnum has yielded a cytotoxic pentadecapeptide with a molecular mass of 1603.7688 Da, comprising fifteen residues including both proteinogenic and non-proteinogenic amino acids. The pure compound inhibited both HeLa cervical cancer and NCI-H460 non-small cell lung cancer cell lines when tested at 30 nM in preliminary assays against cells seeded at low densities. Inhibition of cancer cells at low starting density may be indicative of an anti-proliferative mechanism of action. The compound did not show antibacterial activity against Vibrio cholera. Didemnin B and its clinically approved analogue dehydrodidemnin B (plitidepsin, Aplidin®) [2, 3] are important macrocyclic depsipeptides from a didemnid tunicate. The pentadecapeptide reported here provides justification for our continued investigation of unique, endemic didemnid tunicates from South Africa as a source of new macrocyclic natural products with cytotoxic, anti-viral or antimicrobial activity. , We acknowledge the South African government for permission to collect the subject tunicate (Collection Permit No. 278 RES2013/43)
- Full Text: false
- Date Issued: 2016
- Authors: Gallegos, D , Serrill, J , Parker-Nance, Shirley , Dorrington, Rosemary A , Ishmael, J , McPhail, Kerry L
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/65935 , vital:28863 , https://doi.org/10.1055/s-0036-1596683
- Description: publisher version , The rate of discovery of new natural product chemical entities has plateaued, and unique populations of endemic, biologically diverse sessile marine organisms represent increasingly critical opportunities to discover new chemistry. Discovery of the mandelalides [1] as potent inhibitors of cancer cell growth from the new South African tunicate Lissoclinum mandelai is an example of the diverse suites of metabolites with potent biological activities that have been isolated from tunicates and other filter-feeding sessile marine organisms that house complex microbial consortia. Further investigation of archived and new tunicate collections from Algoa Bay, South Africa, has revealed a group of didemnid tunicates with an unusual gelatinous morphology similar to Lissoclinum mandelai. Using a bioassay-guided isolation approach, a new “gelatinous” species of the genus Didemnum has yielded a cytotoxic pentadecapeptide with a molecular mass of 1603.7688 Da, comprising fifteen residues including both proteinogenic and non-proteinogenic amino acids. The pure compound inhibited both HeLa cervical cancer and NCI-H460 non-small cell lung cancer cell lines when tested at 30 nM in preliminary assays against cells seeded at low densities. Inhibition of cancer cells at low starting density may be indicative of an anti-proliferative mechanism of action. The compound did not show antibacterial activity against Vibrio cholera. Didemnin B and its clinically approved analogue dehydrodidemnin B (plitidepsin, Aplidin®) [2, 3] are important macrocyclic depsipeptides from a didemnid tunicate. The pentadecapeptide reported here provides justification for our continued investigation of unique, endemic didemnid tunicates from South Africa as a source of new macrocyclic natural products with cytotoxic, anti-viral or antimicrobial activity. , We acknowledge the South African government for permission to collect the subject tunicate (Collection Permit No. 278 RES2013/43)
- Full Text: false
- Date Issued: 2016
A destination identity framework for Nelson Mandela Bay
- Authors: Reichelt, Bianca Cindy
- Date: 2016
- Subjects: Place marketing -- South Africa -- Nelson Mandela Bay Municipality , Tourism -- Social aspects -- South Africa -- Nelson Mandela Bay Municipality , Sustainable tourism -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/5565 , vital:20908
- Description: Place branding has grown in popularity since the late 1990s. In this regard, place branding is an endeavour to not only construct an image or message of a place but also to communicate and manage it. Place branding can be viewed from a functionalist point of view as a strategic instrument to be managed in a similar manner as a product or corporate brand in order to enhance competitiveness. The focus of place branding has overwhelmingly been on the customers who are mainly tourists. However, there have been recent calls to take into account the perspectives of others stakeholders, in particular internal residents, in the place branding process. It has been noted that place branding is effective through its ability to authentically represent the setting of its constituents and through it to reveal a compelling narrative of the place. This authentic setting is represented by the place identity, which can be discovered from the perspectives of the place‟s internal residents. The current study was anchored in stakeholder theory and set out to propose a simple exploratory model for understanding place identity through the perspectives of internal residents. The study explored various frameworks and models proposed in the literature up to date to understand place identity. The overarching variables were filtered out from the different frameworks and an exploratory place identity framework was proposed. A non-experimental study was carried out in the city of Nelson Mandela Bay. The study was exploratory and its variables had not been previously tested in the city. A questionnaire, which was partly self-administered and partly administered through face-to-face interviews, was distributed electronically and manually. The framework proposed variables were city role, cognitive evaluations, envisioned future as well as affective evaluations and they were operationalised from the literature. The relationship between the variables was confirmed through correlation analysis. The hypotheses in the study were tested through descriptive statistics, correlation analysis, ANOVA, t-tests and Chi-squared tests. A destination identity framework for Nelson Mandela Bay.
- Full Text:
- Date Issued: 2016
- Authors: Reichelt, Bianca Cindy
- Date: 2016
- Subjects: Place marketing -- South Africa -- Nelson Mandela Bay Municipality , Tourism -- Social aspects -- South Africa -- Nelson Mandela Bay Municipality , Sustainable tourism -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/5565 , vital:20908
- Description: Place branding has grown in popularity since the late 1990s. In this regard, place branding is an endeavour to not only construct an image or message of a place but also to communicate and manage it. Place branding can be viewed from a functionalist point of view as a strategic instrument to be managed in a similar manner as a product or corporate brand in order to enhance competitiveness. The focus of place branding has overwhelmingly been on the customers who are mainly tourists. However, there have been recent calls to take into account the perspectives of others stakeholders, in particular internal residents, in the place branding process. It has been noted that place branding is effective through its ability to authentically represent the setting of its constituents and through it to reveal a compelling narrative of the place. This authentic setting is represented by the place identity, which can be discovered from the perspectives of the place‟s internal residents. The current study was anchored in stakeholder theory and set out to propose a simple exploratory model for understanding place identity through the perspectives of internal residents. The study explored various frameworks and models proposed in the literature up to date to understand place identity. The overarching variables were filtered out from the different frameworks and an exploratory place identity framework was proposed. A non-experimental study was carried out in the city of Nelson Mandela Bay. The study was exploratory and its variables had not been previously tested in the city. A questionnaire, which was partly self-administered and partly administered through face-to-face interviews, was distributed electronically and manually. The framework proposed variables were city role, cognitive evaluations, envisioned future as well as affective evaluations and they were operationalised from the literature. The relationship between the variables was confirmed through correlation analysis. The hypotheses in the study were tested through descriptive statistics, correlation analysis, ANOVA, t-tests and Chi-squared tests. A destination identity framework for Nelson Mandela Bay.
- Full Text:
- Date Issued: 2016
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.
- Full Text:
- Date Issued: 2016
- 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.
- Full Text:
- Date Issued: 2016
A feedback loop model to facilitate communication between citizens and local government in a smart city
- Authors: Gopeni, Amanda
- Date: 2016
- Subjects: Internet in public administration -- South Africa -- Eastern Cape Communication in public administration -- South Africa -- Eastern Cape Electronic government information -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/2205 , vital:27705
- Description: In recent years, an increasing number of people move into cities to search for better opportunities for themselves and their families. This movement is known as urbanisation and makes it difficult for the local government to fully understand citizens’ needs particularly pertaining to public safety matters. During the first phase of the Public Safety Smart City project, it was identified that there is a need for feedback loop to facilitate effective communication of public safety issues between citizens and local government. This means that EL citizens do not have a better channel in place to address their public safety issues to the local government. This could lead to the decisions made by the local government in public safety not fully communicated back to the citizens. The primary objective of the study is to develop a feedback loop model that will assist in more effective reporting of public safety issues between citizens and the local government. The study followed an interpretivism paradigm and the research methodology employed is the qualitative approach. This was influenced by the existing De Fleur model of communication, secondary data and also semi-structured interviews. The interviews were conducted with eleven citizens and four managers from the Department of Public Safety. It was ascertained that the lack of a feedback loop about public safety issues between citizens and local government is likely to increase public safety issues. Findings revealed that this is because citizens are not continuously updated about their reports and also about the state of public safety matters. Furthermore, the methods of communication utilised lead to poor communication of public safety issues. The study concludes that the introduction of an Information and Communication Technology enabled feedback loop between citizens and local government can help in reducing public safety issues and make public safety officials proactive rather than reactive.
- Full Text:
- Date Issued: 2016
- Authors: Gopeni, Amanda
- Date: 2016
- Subjects: Internet in public administration -- South Africa -- Eastern Cape Communication in public administration -- South Africa -- Eastern Cape Electronic government information -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10353/2205 , vital:27705
- Description: In recent years, an increasing number of people move into cities to search for better opportunities for themselves and their families. This movement is known as urbanisation and makes it difficult for the local government to fully understand citizens’ needs particularly pertaining to public safety matters. During the first phase of the Public Safety Smart City project, it was identified that there is a need for feedback loop to facilitate effective communication of public safety issues between citizens and local government. This means that EL citizens do not have a better channel in place to address their public safety issues to the local government. This could lead to the decisions made by the local government in public safety not fully communicated back to the citizens. The primary objective of the study is to develop a feedback loop model that will assist in more effective reporting of public safety issues between citizens and the local government. The study followed an interpretivism paradigm and the research methodology employed is the qualitative approach. This was influenced by the existing De Fleur model of communication, secondary data and also semi-structured interviews. The interviews were conducted with eleven citizens and four managers from the Department of Public Safety. It was ascertained that the lack of a feedback loop about public safety issues between citizens and local government is likely to increase public safety issues. Findings revealed that this is because citizens are not continuously updated about their reports and also about the state of public safety matters. Furthermore, the methods of communication utilised lead to poor communication of public safety issues. The study concludes that the introduction of an Information and Communication Technology enabled feedback loop between citizens and local government can help in reducing public safety issues and make public safety officials proactive rather than reactive.
- Full Text:
- Date Issued: 2016
A feminist perspective on autonomism and commoning, with reference to Zimbabwe
- Alexander, Tarryn, Helliker, Kirk D
- Authors: Alexander, Tarryn , Helliker, Kirk D
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/71374 , vital:29838 , https://doi.org/10.1080/02589001.2016.1235353
- Description: This article engages with the autonomist Marxism of John Holloway from a feminist standpoint. The positions developed by this feminist critique are used to shed new light on the land occupations in contemporary Zimbabwe. Though sympathetic to his work, we argue that Holloway does not sufficiently address gender identity with specific reference to social reproduction and women. The notions of the commons and the process of commoning are consistent with Holloway’s autonomist framework and its complementarities to Silvia Federici’s Marxist feminist lens on the commons is highlighted. Against a tendency within autonomist and commoning theories, we argue for a pronounced identitarian politics as grounded in localised struggles undertaken by women as women. We privilege the significance of women asserting and revaluing their identities as part of a possible project of transformation. For us, struggling against and beyond what exists is invariably rooted in struggles within what exists (including identities).
- Full Text: false
- Date Issued: 2016
- Authors: Alexander, Tarryn , Helliker, Kirk D
- Date: 2016
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/71374 , vital:29838 , https://doi.org/10.1080/02589001.2016.1235353
- Description: This article engages with the autonomist Marxism of John Holloway from a feminist standpoint. The positions developed by this feminist critique are used to shed new light on the land occupations in contemporary Zimbabwe. Though sympathetic to his work, we argue that Holloway does not sufficiently address gender identity with specific reference to social reproduction and women. The notions of the commons and the process of commoning are consistent with Holloway’s autonomist framework and its complementarities to Silvia Federici’s Marxist feminist lens on the commons is highlighted. Against a tendency within autonomist and commoning theories, we argue for a pronounced identitarian politics as grounded in localised struggles undertaken by women as women. We privilege the significance of women asserting and revaluing their identities as part of a possible project of transformation. For us, struggling against and beyond what exists is invariably rooted in struggles within what exists (including identities).
- Full Text: false
- Date Issued: 2016
A Foucauldian analysis of discourses shaping perspectives, responses, and experiences on the accessibility, availability and distribution of condoms in some school communities in Kavango Region
- Authors: Ngalangi, Naftal Sakaria
- Date: 2016
- Subjects: Foucault, Michel, 1926-1984 -- Methodology , Condom use -- Namibia , Sex instruction for teenagers -- Namibia , HIV infections -- Prevention -- Namibia , AIDS (Disease) -- Prevention -- Namibia , Education, Secondary -- Namibia , Teenage pregnancy -- Namibia , Sexual abstinence -- Moral and ethical aspects
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:2061 , http://hdl.handle.net/10962/d1019990
- Description: Condom use is promoted as an effective method for prevention and contraception for people who practice or are at risk of practicing high-risk sexual behaviors. According to the UNAIDS (2009) report, condoms are the only resource available to prevent the sexual spread of the HI-Virus; and with regard to family planning, the same report proposes that condoms expand the choices, have no medical side effects, and thus provide dual protection against pregnancy and disease. However, in Africa as elsewhere in the world, condom use has been fiercely debated. The debates on the accessibility, availability and distribution of condoms in schools are not new nor are they uncontested. In Namibia, the HIV and AIDS policy in education does not explain how, when and by whom condoms should be made available to learners. This leaves it to schools to decide on how (and whether) to make condoms available to learners. As a result, individual school‘s choices not only vary, but are mediated by different factors that are not always in the best interest of learners who, as the foregoing discussion suggests, continue to participate in behaviour that, amongst other things, puts them at risk of HIV infection and falling pregnant. Relying on Foucault‘s theory of discourses, this study investigated the dominant discourses that shape learner, teacher, parent religious and traditional leader and traditional healer perspectives, responses, and experiences with regard to the accessibility, availability, and distribution of condoms in school. The study was conducted in nine schools in Kavango Region in Namibia using a mixed methods approach. The study used triangulation in the data collection process through the use of questionnaires where 792 learners participated in this component, and focus group discussions and individual interviews targeting four groups namely, learners, teachers, parents and religious leaders, traditional leaders and traditional healers. The quantitative data were analyzed using the Statistical Packages for Social Sciences (SPSS), and findings from the focus group discussions and individual interviews were analyzed identifying themes and patterns and then organizing them into coherent categories with sub-categories. The study revealed that the majority of adult participants opposed the idea of making condoms available in schools; advocating abstinence instead. This was despite evidence on the prevalence of sexual activity amongst youth in the community. Reasons had to do with various competing and hierarchized discourses operating to shape participant beliefs, perspectives, and responses in a highly regulated and surveilled social and cultural context. Put differently, the dominant discourses invoked a particular sexual subject; authorized and legitimated who invoked such a subject; who was and was not allowed to speak on sexual matters; as well as how sexual matters were brought into the public space of schools. Such authorization and legitimation regulated the discursive space in which discussions on sexual health, safe sex, and resources such as condoms were permitted; with negative consequences for the sexual well-being of youth in Kavango Region. The study also highlighted the tension between freedom, choice, and rights, showing how complex in fact is decision to make condoms available in school. On the one hand, teenagers positioned themselves as capable subjects who had the right to exercise choice over their sexual lives. Requesting parent consent was thus viewed as a violation of this right to choose. Such a position displayed authority and agency by learners that was pitted against views amongst adults in this study that positioned youth as having no agency. In their view, youth (a) were still children and thus innocent and pure, (b) ought to abstain, and (c) were difficult to control given the modern context. Adults believed that early sexual involvement by learners did not result from lack of vigilance and control on their part, but rather from exposure to modern social mores. The study concluded that (a) schools remain difficult spaces not only for mediating discussions of sex and sexuality, but also for providing resources to mitigate sexual risk amongst leaners, (b) in highly regulated societies, dominant religious discourses are produced and reproduced in and through existing institutions such as family, church, and schools; highlighting how these serve to normalize beliefs and perspectives, (c) the dominant discourses shaping communities in which schools find themselves remain inconsistent with school discourses that are shaped by modernist conceptions of childhood and youth, and (b) adult choices to sanction and obstruct schools from making condoms available (and in the case of teachers, not accessible and distributable) put the very children at risk that they propose to be protecting.
- Full Text:
- Date Issued: 2016
- Authors: Ngalangi, Naftal Sakaria
- Date: 2016
- Subjects: Foucault, Michel, 1926-1984 -- Methodology , Condom use -- Namibia , Sex instruction for teenagers -- Namibia , HIV infections -- Prevention -- Namibia , AIDS (Disease) -- Prevention -- Namibia , Education, Secondary -- Namibia , Teenage pregnancy -- Namibia , Sexual abstinence -- Moral and ethical aspects
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:2061 , http://hdl.handle.net/10962/d1019990
- Description: Condom use is promoted as an effective method for prevention and contraception for people who practice or are at risk of practicing high-risk sexual behaviors. According to the UNAIDS (2009) report, condoms are the only resource available to prevent the sexual spread of the HI-Virus; and with regard to family planning, the same report proposes that condoms expand the choices, have no medical side effects, and thus provide dual protection against pregnancy and disease. However, in Africa as elsewhere in the world, condom use has been fiercely debated. The debates on the accessibility, availability and distribution of condoms in schools are not new nor are they uncontested. In Namibia, the HIV and AIDS policy in education does not explain how, when and by whom condoms should be made available to learners. This leaves it to schools to decide on how (and whether) to make condoms available to learners. As a result, individual school‘s choices not only vary, but are mediated by different factors that are not always in the best interest of learners who, as the foregoing discussion suggests, continue to participate in behaviour that, amongst other things, puts them at risk of HIV infection and falling pregnant. Relying on Foucault‘s theory of discourses, this study investigated the dominant discourses that shape learner, teacher, parent religious and traditional leader and traditional healer perspectives, responses, and experiences with regard to the accessibility, availability, and distribution of condoms in school. The study was conducted in nine schools in Kavango Region in Namibia using a mixed methods approach. The study used triangulation in the data collection process through the use of questionnaires where 792 learners participated in this component, and focus group discussions and individual interviews targeting four groups namely, learners, teachers, parents and religious leaders, traditional leaders and traditional healers. The quantitative data were analyzed using the Statistical Packages for Social Sciences (SPSS), and findings from the focus group discussions and individual interviews were analyzed identifying themes and patterns and then organizing them into coherent categories with sub-categories. The study revealed that the majority of adult participants opposed the idea of making condoms available in schools; advocating abstinence instead. This was despite evidence on the prevalence of sexual activity amongst youth in the community. Reasons had to do with various competing and hierarchized discourses operating to shape participant beliefs, perspectives, and responses in a highly regulated and surveilled social and cultural context. Put differently, the dominant discourses invoked a particular sexual subject; authorized and legitimated who invoked such a subject; who was and was not allowed to speak on sexual matters; as well as how sexual matters were brought into the public space of schools. Such authorization and legitimation regulated the discursive space in which discussions on sexual health, safe sex, and resources such as condoms were permitted; with negative consequences for the sexual well-being of youth in Kavango Region. The study also highlighted the tension between freedom, choice, and rights, showing how complex in fact is decision to make condoms available in school. On the one hand, teenagers positioned themselves as capable subjects who had the right to exercise choice over their sexual lives. Requesting parent consent was thus viewed as a violation of this right to choose. Such a position displayed authority and agency by learners that was pitted against views amongst adults in this study that positioned youth as having no agency. In their view, youth (a) were still children and thus innocent and pure, (b) ought to abstain, and (c) were difficult to control given the modern context. Adults believed that early sexual involvement by learners did not result from lack of vigilance and control on their part, but rather from exposure to modern social mores. The study concluded that (a) schools remain difficult spaces not only for mediating discussions of sex and sexuality, but also for providing resources to mitigate sexual risk amongst leaners, (b) in highly regulated societies, dominant religious discourses are produced and reproduced in and through existing institutions such as family, church, and schools; highlighting how these serve to normalize beliefs and perspectives, (c) the dominant discourses shaping communities in which schools find themselves remain inconsistent with school discourses that are shaped by modernist conceptions of childhood and youth, and (b) adult choices to sanction and obstruct schools from making condoms available (and in the case of teachers, not accessible and distributable) put the very children at risk that they propose to be protecting.
- Full Text:
- Date Issued: 2016
A framework for enhancing trust for improved participation in electronic marketplaces accessed from mobile platforms
- Isabirye, Naomi Nabirye, Von Solms, R
- Authors: Isabirye, Naomi Nabirye , Von Solms, R
- Date: 2016
- Subjects: Information technology -- Economic aspects -- South Africa Agricultural innovations -- South Africa Agricultural systems -- South Africa
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/20019 , vital:29053
- Description: Information and communication technologies (ICTs) have been widely researched as a mechanism for improving the socio-economic status of disadvantaged, rural communities. In order to do this numerous technology-based initiatives have been introduced into disadvantaged, rural communities to assist them in various aspects of their lives. Unfortunately, even when the proposed benefit of a particular technology is clearly evident to its initiators, the adoption by the target users is often uncertain. This has also been the case with e-commerce in agriculture. Despite the numerous benefits of e-commerce for agricultural producers, the uptake has been low. Trust is a critical pre-condition for the adoption of e-marketplaces. E-marketplaces expose consumers to the risk of non-delivery or misrepresentation of goods ordered and the misuse of personal information by external parties. Additionally, the time investment needed to make a shift to e-marketplaces and the opinions of important reference groups affects the user’s willingness to trust and depend on an e-marketplace. This study was undertaken to assess the extent to which rural users with limited ICT experience would trust and, consequently, adopt an e-marketplace to support agricultural trade. A pragmatic philosophy was adopted in this study, indicating that the researcher’s view of reality is founded on the practical implications and outcomes that are observed. This study used a Canonical Action Research strategy to design, develop and deploy a voice based e-marketplace to assist the trading activities of a Western Cape based aloe community. The community was allowed to utilise thee-marketplace over a period of eight weeks. Thereafter, interviews were held with the participants to investigate their perceptions of the technology. As a result, a model proposing the factors that must be in place for trust to be achieved in a voice based e-marketplace was proposed. The study found that the trustworthiness of a technology results from the technology’s technical capability to satisfy the needs of its users reliably. Usability and security were found to be important determinants of the trustworthiness of a technology. Furthermore, the requirements elicitation process was found to be central to achieving trust as it defines the necessary criteria for developing secure, usable, functional, and reliable technologies that meet the needs of their users.
- Full Text:
- Date Issued: 2016
- Authors: Isabirye, Naomi Nabirye , Von Solms, R
- Date: 2016
- Subjects: Information technology -- Economic aspects -- South Africa Agricultural innovations -- South Africa Agricultural systems -- South Africa
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/20019 , vital:29053
- Description: Information and communication technologies (ICTs) have been widely researched as a mechanism for improving the socio-economic status of disadvantaged, rural communities. In order to do this numerous technology-based initiatives have been introduced into disadvantaged, rural communities to assist them in various aspects of their lives. Unfortunately, even when the proposed benefit of a particular technology is clearly evident to its initiators, the adoption by the target users is often uncertain. This has also been the case with e-commerce in agriculture. Despite the numerous benefits of e-commerce for agricultural producers, the uptake has been low. Trust is a critical pre-condition for the adoption of e-marketplaces. E-marketplaces expose consumers to the risk of non-delivery or misrepresentation of goods ordered and the misuse of personal information by external parties. Additionally, the time investment needed to make a shift to e-marketplaces and the opinions of important reference groups affects the user’s willingness to trust and depend on an e-marketplace. This study was undertaken to assess the extent to which rural users with limited ICT experience would trust and, consequently, adopt an e-marketplace to support agricultural trade. A pragmatic philosophy was adopted in this study, indicating that the researcher’s view of reality is founded on the practical implications and outcomes that are observed. This study used a Canonical Action Research strategy to design, develop and deploy a voice based e-marketplace to assist the trading activities of a Western Cape based aloe community. The community was allowed to utilise thee-marketplace over a period of eight weeks. Thereafter, interviews were held with the participants to investigate their perceptions of the technology. As a result, a model proposing the factors that must be in place for trust to be achieved in a voice based e-marketplace was proposed. The study found that the trustworthiness of a technology results from the technology’s technical capability to satisfy the needs of its users reliably. Usability and security were found to be important determinants of the trustworthiness of a technology. Furthermore, the requirements elicitation process was found to be central to achieving trust as it defines the necessary criteria for developing secure, usable, functional, and reliable technologies that meet the needs of their users.
- Full Text:
- Date Issued: 2016