A common law view of "carrying on a trade"
- Authors: Mkonza, Qhinga Aidan
- Date: 2018
- Subjects: Business , Common law -- South Africa , Income tax -- South Africa , Agriculture -- Taxation -- South Africa , Property tax -- South Africa , Moneylenders -- Taxation -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/60888 , vital:27883
- Description: The term “trade” is defined in very wide terms in the Income Tax Act and includes a “business” and a “venture”. For a taxpayer to claim certain deductions in arriving at taxable income, the taxpayer must be carrying on a trade. The expression “carrying on a trade” is not defined in the Income Tax Act. Whether or not a taxpayer is carrying on a trade is a matter of fact. Case law has established certain principles and tests to be applied in determining whether a taxpayer is carrying on a trade. The goal of the thesis was to determine to what extent an activity can be considered as carrying on a trade. This research focused on the letting of property, money-lending, or farming operations in relation to carrying on a trade or business or engaging in a venture. The thesis also discussed at what stage a taxpayer ceases to carry on a trade and what the tax consequences are of ceasing to trade. An interpretative research approach was used in the research as it sought to understand and describe. No interviews conducted for this research and the data used for the research are publicly available. It was established that “carrying on a trade”, including a business, requires an active step taken by the taxpayer to trade. It involves regularity of buying and selling or rendering of services. The intention to trade is important but it is a subjective matter and cannot be persuasive in determining whether a taxpayer is carrying on a trade; objective factors are also considered. If the stated intention to trade matches the actions of the taxpayer, the taxpayer will be considered to be carrying on a trade. In determining whether a taxpayer is carrying on a trade each case must be considered with its own merits.
- Full Text:
- Date Issued: 2018
- Authors: Mkonza, Qhinga Aidan
- Date: 2018
- Subjects: Business , Common law -- South Africa , Income tax -- South Africa , Agriculture -- Taxation -- South Africa , Property tax -- South Africa , Moneylenders -- Taxation -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/60888 , vital:27883
- Description: The term “trade” is defined in very wide terms in the Income Tax Act and includes a “business” and a “venture”. For a taxpayer to claim certain deductions in arriving at taxable income, the taxpayer must be carrying on a trade. The expression “carrying on a trade” is not defined in the Income Tax Act. Whether or not a taxpayer is carrying on a trade is a matter of fact. Case law has established certain principles and tests to be applied in determining whether a taxpayer is carrying on a trade. The goal of the thesis was to determine to what extent an activity can be considered as carrying on a trade. This research focused on the letting of property, money-lending, or farming operations in relation to carrying on a trade or business or engaging in a venture. The thesis also discussed at what stage a taxpayer ceases to carry on a trade and what the tax consequences are of ceasing to trade. An interpretative research approach was used in the research as it sought to understand and describe. No interviews conducted for this research and the data used for the research are publicly available. It was established that “carrying on a trade”, including a business, requires an active step taken by the taxpayer to trade. It involves regularity of buying and selling or rendering of services. The intention to trade is important but it is a subjective matter and cannot be persuasive in determining whether a taxpayer is carrying on a trade; objective factors are also considered. If the stated intention to trade matches the actions of the taxpayer, the taxpayer will be considered to be carrying on a trade. In determining whether a taxpayer is carrying on a trade each case must be considered with its own merits.
- Full Text:
- Date Issued: 2018
A community partner’s perceptions of a service-learning partnership
- Authors: Queripel, Kathryn
- Date: 2017
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/6978 , vital:21206
- Description: Literature has highlighted the importance of university-community partnerships in servicelearning (SL) as a vehicle for conducting a mutually beneficial service-learning programme (Dorado & Giles, 2004). This research aimed to investigate factors influencing a SL partnership through the insights of a particular community partner. Based on a case study of a rural school in the Eastern Cape, three community partners perceptions were obtained through in-depth semi-structured interviews. Thereafter, thematic analysis was used to analyse the data using Braun and Clarke’s (2006) six phase guide. Three main theme’s emerged from the data that shed light to the key issues shaping community partners perceptions. These were centred on the effects of apartheid including resources, geographic location, and level of commitment from the university. The findings of this research brought forward the importance of awareness of context, responding to the context and commitment displayed in the partnership. This research further highlights the need for community partner’s perspective in literature.
- Full Text:
- Date Issued: 2017
- Authors: Queripel, Kathryn
- Date: 2017
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/6978 , vital:21206
- Description: Literature has highlighted the importance of university-community partnerships in servicelearning (SL) as a vehicle for conducting a mutually beneficial service-learning programme (Dorado & Giles, 2004). This research aimed to investigate factors influencing a SL partnership through the insights of a particular community partner. Based on a case study of a rural school in the Eastern Cape, three community partners perceptions were obtained through in-depth semi-structured interviews. Thereafter, thematic analysis was used to analyse the data using Braun and Clarke’s (2006) six phase guide. Three main theme’s emerged from the data that shed light to the key issues shaping community partners perceptions. These were centred on the effects of apartheid including resources, geographic location, and level of commitment from the university. The findings of this research brought forward the importance of awareness of context, responding to the context and commitment displayed in the partnership. This research further highlights the need for community partner’s perspective in literature.
- Full Text:
- Date Issued: 2017
A community–wide trophic structure analysis in intertidal ecosystems on the south coast of South Africa
- Authors: Gusha, Molline Natanah C
- Date: 2018
- Subjects: Food chains (Ecology) , Coastal ecology -- South Africa , Intertidal ecology -- South Africa , Marine animals -- Climatic factors -- South Africa , Marine animals -- Food -- South Africa , Marine animals -- Habitat -- South Africa
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/63312 , vital:28392
- Description: Coastal ecosystems are more than microhabitats for marine species. Acting as atmospheric carbon filters, species in coastal environments are directly and/or indirectly associated with transferring organic carbon to species at higher trophic levels. However, the progressing change in global climatic conditions has created the need to assess the consequences of the shifting conditions on both direct and indirect interactions of physical and biological parameters at species and/or community levels. From these perturbations, the effects of biotic homogenization on ecosystem functioning and resilience can also be realised. Herein, I discuss the effects of temperature, nutrients, biotic interactions and habitat characteristics on community dynamics within intertidal rock pool systems on the south coast of South Africa using complementary qualitative and quantitative analytical methods. Seasonality had a significant impact on rock pool species with changes in composition and higher richness in winter than summer. The first two axes of the Canonical Correspondence Analysis (CCA) of the plant and animal communities each explained ~20% of the relationship between physico-chemical parameters and biological variables. The CCA highlighted that seasonal shifts in chlorophyll-a, conductivity, salinity, water depth, surface area and substratum type indirectly influenced species composition. For example, pools with heterogenous substratum comprising a mixture of sand and rock exhibited higher species diversity than homogenously bedded pools. Furthermore, a Bayesian analysis of community structure based on stable isotope ratios was used to assess how trophic pathways of carbon and nitrogen elements reflected community composition and richness. Isotopic biplots showed an increase in food web size, food chain length and the trophic positions of fish and some gastropods in winter compared to summer. There was greater dietary overlap among species in larger pools. In addition, while isotopic nearest neighbour distance and species evenness also showed a positive increase with pool size in summer, the same metrics were almost constant across all pool sizes in winter. These changes in food web packing and species evenness suggest seasonal preferences or migration of species in summer from small pools to larger pools with stable physico-chemical parameters. Furthermore, the presence of fish was seen to promote trophic diversity within some pools. The results from laboratory microcosm grazing experiments demonstrated significant direct and indirect effects of temperature and nutrients within plankton communities. Copepod grazing had an indirect positive influence on phytoplankton biomass and size structure while the interactive effects of temperature and nutrients had contrasting effects on both phytoplankton communities and copepod biomass. Shifts in water chemistry and nutrient treatments were also observed in the presence of copepods. Phosphate addition had a recognisable impact on plankton communities. The presented synthesis of the literature mainly highlighted that positive effects at one trophic level do not always positively cascade into the next trophic level which is evidence of complex interactive biotic, habitat and water chemistry effects within these intertidal ecosystems. Thus, to further understand cascading effects or community structure functioning in general, there may be a need to incorporate and understand species functional traits and how they contribute to trophic diversity, community restructuring and functioning in coastal habitats.
- Full Text:
- Date Issued: 2018
- Authors: Gusha, Molline Natanah C
- Date: 2018
- Subjects: Food chains (Ecology) , Coastal ecology -- South Africa , Intertidal ecology -- South Africa , Marine animals -- Climatic factors -- South Africa , Marine animals -- Food -- South Africa , Marine animals -- Habitat -- South Africa
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/63312 , vital:28392
- Description: Coastal ecosystems are more than microhabitats for marine species. Acting as atmospheric carbon filters, species in coastal environments are directly and/or indirectly associated with transferring organic carbon to species at higher trophic levels. However, the progressing change in global climatic conditions has created the need to assess the consequences of the shifting conditions on both direct and indirect interactions of physical and biological parameters at species and/or community levels. From these perturbations, the effects of biotic homogenization on ecosystem functioning and resilience can also be realised. Herein, I discuss the effects of temperature, nutrients, biotic interactions and habitat characteristics on community dynamics within intertidal rock pool systems on the south coast of South Africa using complementary qualitative and quantitative analytical methods. Seasonality had a significant impact on rock pool species with changes in composition and higher richness in winter than summer. The first two axes of the Canonical Correspondence Analysis (CCA) of the plant and animal communities each explained ~20% of the relationship between physico-chemical parameters and biological variables. The CCA highlighted that seasonal shifts in chlorophyll-a, conductivity, salinity, water depth, surface area and substratum type indirectly influenced species composition. For example, pools with heterogenous substratum comprising a mixture of sand and rock exhibited higher species diversity than homogenously bedded pools. Furthermore, a Bayesian analysis of community structure based on stable isotope ratios was used to assess how trophic pathways of carbon and nitrogen elements reflected community composition and richness. Isotopic biplots showed an increase in food web size, food chain length and the trophic positions of fish and some gastropods in winter compared to summer. There was greater dietary overlap among species in larger pools. In addition, while isotopic nearest neighbour distance and species evenness also showed a positive increase with pool size in summer, the same metrics were almost constant across all pool sizes in winter. These changes in food web packing and species evenness suggest seasonal preferences or migration of species in summer from small pools to larger pools with stable physico-chemical parameters. Furthermore, the presence of fish was seen to promote trophic diversity within some pools. The results from laboratory microcosm grazing experiments demonstrated significant direct and indirect effects of temperature and nutrients within plankton communities. Copepod grazing had an indirect positive influence on phytoplankton biomass and size structure while the interactive effects of temperature and nutrients had contrasting effects on both phytoplankton communities and copepod biomass. Shifts in water chemistry and nutrient treatments were also observed in the presence of copepods. Phosphate addition had a recognisable impact on plankton communities. The presented synthesis of the literature mainly highlighted that positive effects at one trophic level do not always positively cascade into the next trophic level which is evidence of complex interactive biotic, habitat and water chemistry effects within these intertidal ecosystems. Thus, to further understand cascading effects or community structure functioning in general, there may be a need to incorporate and understand species functional traits and how they contribute to trophic diversity, community restructuring and functioning in coastal habitats.
- Full Text:
- Date Issued: 2018
A comparative analysis of derivative regulation following the global financial crisis : an emerging markets perspective
- Authors: Mpala, Nqobile Natasha
- Date: 2015
- Subjects: Derivative securities , Global Financial Crisis, 2008-2009 , Capital market -- Developing countries , Derivative securities -- Developing countries , International economic relations
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1121 , http://hdl.handle.net/10962/d1018660
- Description: The international financial environment has become riskier due to the recent developments in product offerings and failure of regulation to keep abreast with these changes. The Global Financial Crisis exposed inadequacies of regulation, thus consensus on the need for comprehensive and uniform regulation was made by G-20 member states. Imposing exchange trading, clearing, reporting and capital requirements on the derivatives market are some of the ways of dealing with the problems caused by lax regulatory oversight. In this study, through the comparative analysis of derivatives regulation in South Africa, Brazil, India and Turkey, it was established that emerging countries are taking active steps to implement the G-20 agreement. Uniformity in the core rules was noted, with differences in the supportive legislation. Country specific rules which support the macroeconomic factors that are faced by these countries and the infrastructure available for regulatory execution are used amongst countries. The study concluded that current regulation in emerging countries is accommodative and regulatory differences are in line with economic factors in each country.
- Full Text:
- Date Issued: 2015
- Authors: Mpala, Nqobile Natasha
- Date: 2015
- Subjects: Derivative securities , Global Financial Crisis, 2008-2009 , Capital market -- Developing countries , Derivative securities -- Developing countries , International economic relations
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1121 , http://hdl.handle.net/10962/d1018660
- Description: The international financial environment has become riskier due to the recent developments in product offerings and failure of regulation to keep abreast with these changes. The Global Financial Crisis exposed inadequacies of regulation, thus consensus on the need for comprehensive and uniform regulation was made by G-20 member states. Imposing exchange trading, clearing, reporting and capital requirements on the derivatives market are some of the ways of dealing with the problems caused by lax regulatory oversight. In this study, through the comparative analysis of derivatives regulation in South Africa, Brazil, India and Turkey, it was established that emerging countries are taking active steps to implement the G-20 agreement. Uniformity in the core rules was noted, with differences in the supportive legislation. Country specific rules which support the macroeconomic factors that are faced by these countries and the infrastructure available for regulatory execution are used amongst countries. The study concluded that current regulation in emerging countries is accommodative and regulatory differences are in line with economic factors in each country.
- Full Text:
- Date Issued: 2015
A comparative analysis of environmental policies of South African universities
- Authors: Gyan, Cecilia Adwoa
- Date: 2006
- Subjects: Environmental education -- South Africa , Sustainable development -- Study and teaching , Education, Higher -- South Africa , Universities and colleges -- Environmental aspects , Environmental policy -- South Africa , Campus planning -- Environmental aspects -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4773 , http://hdl.handle.net/10962/d1008067 , Environmental education -- South Africa , Sustainable development -- Study and teaching , Education, Higher -- South Africa , Universities and colleges -- Environmental aspects , Environmental policy -- South Africa , Campus planning -- Environmental aspects -- South Africa
- Description: There has been ongoing global concern on environmental issues and which is supposed to have moved down into smaller institutions and areas through local agenda 2l. Environmental issues are associated not only with care for the environment but also sustainable development. Various universities are beginning to strive for sustainable development and care for the environment. Some universities are therefore integrating care for the environment in their curricula and in their daily operations on campus. The greening of higher educational institutions as models is important as they are the seat for research and training of undergraduates who will become future leaders and policymakers and caretakers of the environment. It is therefore important for undergraduates to be exposed to greening processes in operations, research and curricula whilst still on campus. This study examines the process of formulating a policy and applies that to forming an environmental policy. The study involved a comparative analysis of environmental policies of various tertiary educational institutions from different countries. The study focused on how many universities in South Africa have environmental policies and how the universities which have environmental policies went about their formulation process. The study further examines the duration of the formulation process and the constraints encountered by universities. The study then reviews strategies on how the environmental policy is being implemented and how effective the implementation process is practically and the constraints these institutions face. The findings of the study reveal that few universities ill South Africa have an environmental policy. The universities are making efforts in their implementation process however, not all the principles found in the policies are being implemented effectively as there are no environmental management systems in place and there are no measurable objectives and targets set for proper evaluation of the success or failure of the policy.
- Full Text:
- Date Issued: 2006
- Authors: Gyan, Cecilia Adwoa
- Date: 2006
- Subjects: Environmental education -- South Africa , Sustainable development -- Study and teaching , Education, Higher -- South Africa , Universities and colleges -- Environmental aspects , Environmental policy -- South Africa , Campus planning -- Environmental aspects -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4773 , http://hdl.handle.net/10962/d1008067 , Environmental education -- South Africa , Sustainable development -- Study and teaching , Education, Higher -- South Africa , Universities and colleges -- Environmental aspects , Environmental policy -- South Africa , Campus planning -- Environmental aspects -- South Africa
- Description: There has been ongoing global concern on environmental issues and which is supposed to have moved down into smaller institutions and areas through local agenda 2l. Environmental issues are associated not only with care for the environment but also sustainable development. Various universities are beginning to strive for sustainable development and care for the environment. Some universities are therefore integrating care for the environment in their curricula and in their daily operations on campus. The greening of higher educational institutions as models is important as they are the seat for research and training of undergraduates who will become future leaders and policymakers and caretakers of the environment. It is therefore important for undergraduates to be exposed to greening processes in operations, research and curricula whilst still on campus. This study examines the process of formulating a policy and applies that to forming an environmental policy. The study involved a comparative analysis of environmental policies of various tertiary educational institutions from different countries. The study focused on how many universities in South Africa have environmental policies and how the universities which have environmental policies went about their formulation process. The study further examines the duration of the formulation process and the constraints encountered by universities. The study then reviews strategies on how the environmental policy is being implemented and how effective the implementation process is practically and the constraints these institutions face. The findings of the study reveal that few universities ill South Africa have an environmental policy. The universities are making efforts in their implementation process however, not all the principles found in the policies are being implemented effectively as there are no environmental management systems in place and there are no measurable objectives and targets set for proper evaluation of the success or failure of the policy.
- Full Text:
- Date Issued: 2006
A comparative analysis of factors affecting the purchasing decisions of cleaning rag buyers in the Eastern Cape
- Authors: Shearer, David Charcles
- Date: 2012
- Subjects: Purchasing -- Decision making , Consumer behavior -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8898 , http://hdl.handle.net/10948/d1020928
- Description: The objectives of this research project were to identify and compare factors that influence the purchasing decisions of Multifibres’ customers active in each channel. Multifibres manufactures and distributes industrial cleaning rags to three channels or client categories, these being industrial resellers, industrial end-users and the walk-in customers. An extensive literature review revealed that purchasing decisions are influenced by, amongst other factors, the buyer’s role, the internal cognitive processes of the buyer, as well as factors present in the buyer’s business and external environment. An empirical study was conducted utilising in-depth interviews. The most prevalent, emergent themes that buyers attached the greatest weight to when purchasing cleaning rags were: price; quality; service; relationships; and, convenience. These factors were probed, analysed and compared, based on each buyer category’s unique set of characteristics. When motivating their purchasing preferences, resellers emphasised the importance of the business relationship and trust as being paramount, while end-users viewed price and service as the most important factors. Walk-in customers valued the combination of price and convenience as the most important reasons influencing their purchasing decisions.
- Full Text:
- Date Issued: 2012
- Authors: Shearer, David Charcles
- Date: 2012
- Subjects: Purchasing -- Decision making , Consumer behavior -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8898 , http://hdl.handle.net/10948/d1020928
- Description: The objectives of this research project were to identify and compare factors that influence the purchasing decisions of Multifibres’ customers active in each channel. Multifibres manufactures and distributes industrial cleaning rags to three channels or client categories, these being industrial resellers, industrial end-users and the walk-in customers. An extensive literature review revealed that purchasing decisions are influenced by, amongst other factors, the buyer’s role, the internal cognitive processes of the buyer, as well as factors present in the buyer’s business and external environment. An empirical study was conducted utilising in-depth interviews. The most prevalent, emergent themes that buyers attached the greatest weight to when purchasing cleaning rags were: price; quality; service; relationships; and, convenience. These factors were probed, analysed and compared, based on each buyer category’s unique set of characteristics. When motivating their purchasing preferences, resellers emphasised the importance of the business relationship and trust as being paramount, while end-users viewed price and service as the most important factors. Walk-in customers valued the combination of price and convenience as the most important reasons influencing their purchasing decisions.
- Full Text:
- Date Issued: 2012
A comparative analysis of Java and .NET mobile development environments for supporting mobile services
- Authors: Zhao, Xiaogeng
- Date: 2003 , 2013-05-23
- Subjects: Microsoft .NET , Java (Computer program language) , Mobile computing , Wireless communication systems
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4578 , http://hdl.handle.net/10962/d1003064 , Microsoft .NET , Java (Computer program language) , Mobile computing , Wireless communication systems
- Description: With the rapid development of wireless technologies, traditional mobile devices, such as pagers and cellular phones, have evolved from a purely communications and messaging-oriented medium to one that supports mobile data communication in general and acts as an application platform. As shown in a recent survey conducted by MDA, easy access to the present-day wireless Internet has resulted in mobile devices gaining more and more attention and popularity. The growth of and demand for mobile Web applications is expected to increase rapidly in the near future, as a range of software companies and mobile device manufacturers release increasingly accessible tools for creating mobile Web application and services. From a variety of possible development environments of this kind, the author has selected and examined two leading contenders, the J2ME and the Microsoft .NET mobile Web application development environments. This document reports the product life cycle of pilot mobile web applications, designed and implemented in each host environment in tum. A feature-by-feature investigation and comparison of the J2ME and .NET environments was carried out, covering the range of issues necessary for a complete mobile Web application development life cycle. The resulting analysis addresses features and efficiencies of the application development environment and the target deployment environment, the degree to which the resultant services are compatible on a variety of platforms, and the ease with which applications can be designed to be extensible. The thesis offers an objective evaluation of the J2ME and the .NET mobile development environments, which highlights their strengths and weaknesses, and suggests guidelines for designing, creating, and deploying high quality mobile Web applications. The research uncovers no clear winner across all categories assessed. J2ME currently favours situations in which bandwidth is limited and client side processing power is relatively sufficient, it exerts the processing power of mobile devices over distributed network environments. .NET requires a less constrained network throughput, but performs adequately on clients with more limited processing power, supports a more diverse target platform range, and offers a more efficient, in terms of development time, development environment. Both technologies are likely to receive significant user support for some time. , KMBT_363 , Adobe Acrobat 9.54 Paper Capture Plug-in
- Full Text:
- Date Issued: 2003
- Authors: Zhao, Xiaogeng
- Date: 2003 , 2013-05-23
- Subjects: Microsoft .NET , Java (Computer program language) , Mobile computing , Wireless communication systems
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4578 , http://hdl.handle.net/10962/d1003064 , Microsoft .NET , Java (Computer program language) , Mobile computing , Wireless communication systems
- Description: With the rapid development of wireless technologies, traditional mobile devices, such as pagers and cellular phones, have evolved from a purely communications and messaging-oriented medium to one that supports mobile data communication in general and acts as an application platform. As shown in a recent survey conducted by MDA, easy access to the present-day wireless Internet has resulted in mobile devices gaining more and more attention and popularity. The growth of and demand for mobile Web applications is expected to increase rapidly in the near future, as a range of software companies and mobile device manufacturers release increasingly accessible tools for creating mobile Web application and services. From a variety of possible development environments of this kind, the author has selected and examined two leading contenders, the J2ME and the Microsoft .NET mobile Web application development environments. This document reports the product life cycle of pilot mobile web applications, designed and implemented in each host environment in tum. A feature-by-feature investigation and comparison of the J2ME and .NET environments was carried out, covering the range of issues necessary for a complete mobile Web application development life cycle. The resulting analysis addresses features and efficiencies of the application development environment and the target deployment environment, the degree to which the resultant services are compatible on a variety of platforms, and the ease with which applications can be designed to be extensible. The thesis offers an objective evaluation of the J2ME and the .NET mobile development environments, which highlights their strengths and weaknesses, and suggests guidelines for designing, creating, and deploying high quality mobile Web applications. The research uncovers no clear winner across all categories assessed. J2ME currently favours situations in which bandwidth is limited and client side processing power is relatively sufficient, it exerts the processing power of mobile devices over distributed network environments. .NET requires a less constrained network throughput, but performs adequately on clients with more limited processing power, supports a more diverse target platform range, and offers a more efficient, in terms of development time, development environment. Both technologies are likely to receive significant user support for some time. , KMBT_363 , Adobe Acrobat 9.54 Paper Capture Plug-in
- Full Text:
- Date Issued: 2003
A comparative analysis of mental illness as a defence in criminal law
- Authors: Sitole, Sizakele Elias
- Date: 2007
- Subjects: Insanity (Law) -- South Africa , Insanity defense -- South Africa , Mentally ill offenders -- South Africa , Mental health laws -- South Africa , Offenders with mental disabilities -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10265 , http://hdl.handle.net/10948/843 , Insanity (Law) -- South Africa , Insanity defense -- South Africa , Mentally ill offenders -- South Africa , Mental health laws -- South Africa , Offenders with mental disabilities -- South Africa
- Description: This dissertation deals with the comparative analysis of mental illness as a defence in criminal law. The mental illness / insanity defence is deemed applicable when the accused does not have mens rea or lacks criminal responsibility or is afflicted by the inability to appreciate the wrongfulness of his act and act accordingly, at the time of the commission of the offence due to a pathological disturbance of the mental faculties. A review of the law in South Africa, English Law and United States of America law was done with regard to their approach in connection with the matter. The legal systems of South Africa, English Law and the United States of America were compared and analyzed because English Law and United States of America are developed countries and I decided to compare their approach to insanity defence with reference to South Africa, which is a developing country. Similarities were drawn between South Africa and English Law and this could be attributed to the fact that South African law emanated from English law. This is an important research topic on comparative analysis of mental illness as a defence in criminal law. The law applicable today in South Africa in respect of the defence of mental illness is combined in the provisions of the Criminal Procedure Act 51 of 1977, which replaced the criteria as set out in the M’Naghten rules and the irresistible impulse test. In all the three countries law that were compared the burden of proof has always been on the accused to prove his case on a balance of probabilities but in South Africa the position now is he who alleges must prove because of the legislative amendments. United States of America law allows for the forcible medication with drugs of the mentally ill defendants who are charged with crimes so that they can be fit to stand trial. This is the only country in the ones that were analyzed, which practices such a barbaric and inhuman acts. In the USA , the defendant has the burden of proving the defence of insanity by clear and convincing evidence, and the finding in not guilty by reason of insanity, English law, South African law has the same finding in insanity cases. The most common diagnosis used in support of a defence of insanity continues to be schizophrenia in South Africa and in English law system. In the English law system, the Home Secretary has the power to order defendant to be detained in a hospital on the basis of reports from at least two medical practitioners that the defendant is suffering from mental illness, if the minister is of the opinion that it is in the public interest to do so. In South Africa, the accused will be detained in a psychiatric hospital or a prison pending the decision of a judge in chambers. The detention of those found not guilty by reason of insanity could be challenged under the Human Rights Act in English law because the legal definition of insanity is far wider than the medical concept of mental disorder. The Drs under English Law have to use the legal, not the medical understanding of the mental disorder. The placing of a burden of proof on the defendant may be challengeable under European Convention of Human Rights as contrary to the presumption of innocence that is protected under convention. Finally this is a controversial subject on mental illness but the position in South Africa has been clear for a long time, and I did not come across any deficiencies in our law. I submit that South African law position on mental illness is good.
- Full Text:
- Date Issued: 2007
- Authors: Sitole, Sizakele Elias
- Date: 2007
- Subjects: Insanity (Law) -- South Africa , Insanity defense -- South Africa , Mentally ill offenders -- South Africa , Mental health laws -- South Africa , Offenders with mental disabilities -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10265 , http://hdl.handle.net/10948/843 , Insanity (Law) -- South Africa , Insanity defense -- South Africa , Mentally ill offenders -- South Africa , Mental health laws -- South Africa , Offenders with mental disabilities -- South Africa
- Description: This dissertation deals with the comparative analysis of mental illness as a defence in criminal law. The mental illness / insanity defence is deemed applicable when the accused does not have mens rea or lacks criminal responsibility or is afflicted by the inability to appreciate the wrongfulness of his act and act accordingly, at the time of the commission of the offence due to a pathological disturbance of the mental faculties. A review of the law in South Africa, English Law and United States of America law was done with regard to their approach in connection with the matter. The legal systems of South Africa, English Law and the United States of America were compared and analyzed because English Law and United States of America are developed countries and I decided to compare their approach to insanity defence with reference to South Africa, which is a developing country. Similarities were drawn between South Africa and English Law and this could be attributed to the fact that South African law emanated from English law. This is an important research topic on comparative analysis of mental illness as a defence in criminal law. The law applicable today in South Africa in respect of the defence of mental illness is combined in the provisions of the Criminal Procedure Act 51 of 1977, which replaced the criteria as set out in the M’Naghten rules and the irresistible impulse test. In all the three countries law that were compared the burden of proof has always been on the accused to prove his case on a balance of probabilities but in South Africa the position now is he who alleges must prove because of the legislative amendments. United States of America law allows for the forcible medication with drugs of the mentally ill defendants who are charged with crimes so that they can be fit to stand trial. This is the only country in the ones that were analyzed, which practices such a barbaric and inhuman acts. In the USA , the defendant has the burden of proving the defence of insanity by clear and convincing evidence, and the finding in not guilty by reason of insanity, English law, South African law has the same finding in insanity cases. The most common diagnosis used in support of a defence of insanity continues to be schizophrenia in South Africa and in English law system. In the English law system, the Home Secretary has the power to order defendant to be detained in a hospital on the basis of reports from at least two medical practitioners that the defendant is suffering from mental illness, if the minister is of the opinion that it is in the public interest to do so. In South Africa, the accused will be detained in a psychiatric hospital or a prison pending the decision of a judge in chambers. The detention of those found not guilty by reason of insanity could be challenged under the Human Rights Act in English law because the legal definition of insanity is far wider than the medical concept of mental disorder. The Drs under English Law have to use the legal, not the medical understanding of the mental disorder. The placing of a burden of proof on the defendant may be challengeable under European Convention of Human Rights as contrary to the presumption of innocence that is protected under convention. Finally this is a controversial subject on mental illness but the position in South Africa has been clear for a long time, and I did not come across any deficiencies in our law. I submit that South African law position on mental illness is good.
- Full Text:
- Date Issued: 2007
A comparative analysis of mobile application development frameworks: A case study of mobile application development for water usage management in Alice and Fort Beaufort communities
- Authors: Manu, Kwabena
- Date: 2019
- Subjects: Mobile communication systems Cell phones Cloud computing
- Language: English
- Type: Thesis , Masters , MSc. (Computer Science)
- Identifier: http://hdl.handle.net/10353/14130 , vital:39853
- Description: Mobile phones have become an integral part of standard of living. Users and customers expect sensible and very useful applications in less time. In this competitive market, it is an enormous challenge to develop high performance mobile applications that might meet the expectations of end users. Despite the fact that development of new applications for each mobile operating system in short time is fairly an issue, mobile operating systems vendors are giving their best available resources for creating applications in additional convenient ways. These days, there is a common tendency to look for less complex and quicker solutions that could be used in the process of software development. Developers of a new mobile application have to undertake variety of selections and decisions, including the target platform as well as the development technology to utilize. Mobile application development frameworks contribute in solving this problem. Several frameworks have emerged, which we classify and evaluate their appropriateness. In order to compare existing development frameworks solutions in this research, we compiled a set of criteria to assess mobile application development approaches. In view on these criteria, we evaluated five frameworks that is, PhoneGap, Xamarin, App Inventor, Sencha Touch and DragonRad. For proof of concepts, the chosen framework from the five evaluated mobile development frameworks was used to develop application for water usage management. The research will equip mobile application developers to gain more insight into mobile development frameworks available, therefore helping them to choose the most appropriate framework for their project.
- Full Text:
- Date Issued: 2019
- Authors: Manu, Kwabena
- Date: 2019
- Subjects: Mobile communication systems Cell phones Cloud computing
- Language: English
- Type: Thesis , Masters , MSc. (Computer Science)
- Identifier: http://hdl.handle.net/10353/14130 , vital:39853
- Description: Mobile phones have become an integral part of standard of living. Users and customers expect sensible and very useful applications in less time. In this competitive market, it is an enormous challenge to develop high performance mobile applications that might meet the expectations of end users. Despite the fact that development of new applications for each mobile operating system in short time is fairly an issue, mobile operating systems vendors are giving their best available resources for creating applications in additional convenient ways. These days, there is a common tendency to look for less complex and quicker solutions that could be used in the process of software development. Developers of a new mobile application have to undertake variety of selections and decisions, including the target platform as well as the development technology to utilize. Mobile application development frameworks contribute in solving this problem. Several frameworks have emerged, which we classify and evaluate their appropriateness. In order to compare existing development frameworks solutions in this research, we compiled a set of criteria to assess mobile application development approaches. In view on these criteria, we evaluated five frameworks that is, PhoneGap, Xamarin, App Inventor, Sencha Touch and DragonRad. For proof of concepts, the chosen framework from the five evaluated mobile development frameworks was used to develop application for water usage management. The research will equip mobile application developers to gain more insight into mobile development frameworks available, therefore helping them to choose the most appropriate framework for their project.
- Full Text:
- Date Issued: 2019
A comparative analysis of social media brand image of insurance companies in South Africa: a longitudinal study
- Authors: Gudu, Daniel
- Date: 2020
- Subjects: Social media -- South Africa , Internet marketing -- South Africa , Chernoff faces , Ínsurance companies -- South Africa -- Marketing , Insurance companies -- South Africa -- Case studies , Multivariate analysis -- Graphic methods
- Language: English
- Type: text , Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/144277 , vital:38327
- Description: Social media is changing the way business is conducted. Almost five billion videos are watched on YouTube every single day. Social media has an extensive worldwide presence. Out of the total global population of over 7,5 billion people, over 4 billion are internet users. Of these, over 3 billion are active on social media. Social media is very influential in today's decision-making processes. Businesses must integrate social media into their strategies. The purpose of this research was to investigate the use of a novel method, Chernoff Faces, to assess and compare the social media brand images of six insurance companies in South Africa based on social conversation measurement. The intention of research was towards observing existing situations at hand and pointing out the game changers that can provide the industry with a new leap. Social media are multidimensional and understanding them requires tracking different measures simultaneously. Integrating social media into a communication strategy leads to a problem in finding the best way to portray and communicate multivariate data. It is essential to find the best way to represent and transmit the data so that marketing executives can quickly and easily monitor changes in brand images. Previous studies have successfully proved the possibility of using this method to gauge a "snapshot in time." This study took the concept further by closely monitoring the results for a set of brands over a period to account for the dynamic nature of social media. Accordingly, the study was a longitudinal study of 30 days. Data on the insurance companies was collected from Social Mention, a social media search and analysis platform that aggregates user-generated content into a single stream of information. A tool in the statistical software Stata, Chernoff's faces, was used to analyse the results by generating facial expressions to the metrics associated with the social mentions of each of the insurance companies. The resulting facial expressions were then analysed to recognise the more favourable and stable brands and those that need appropriate risk management. Managing Social Media is challenging as managers must always keep it as positive as possible. Brand managers, therefore, need a better tool to gauge the mood in social media conversations due to the fast-changing nature of social media and the importance of social media to business especially insurance.
- Full Text:
- Date Issued: 2020
- Authors: Gudu, Daniel
- Date: 2020
- Subjects: Social media -- South Africa , Internet marketing -- South Africa , Chernoff faces , Ínsurance companies -- South Africa -- Marketing , Insurance companies -- South Africa -- Case studies , Multivariate analysis -- Graphic methods
- Language: English
- Type: text , Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/144277 , vital:38327
- Description: Social media is changing the way business is conducted. Almost five billion videos are watched on YouTube every single day. Social media has an extensive worldwide presence. Out of the total global population of over 7,5 billion people, over 4 billion are internet users. Of these, over 3 billion are active on social media. Social media is very influential in today's decision-making processes. Businesses must integrate social media into their strategies. The purpose of this research was to investigate the use of a novel method, Chernoff Faces, to assess and compare the social media brand images of six insurance companies in South Africa based on social conversation measurement. The intention of research was towards observing existing situations at hand and pointing out the game changers that can provide the industry with a new leap. Social media are multidimensional and understanding them requires tracking different measures simultaneously. Integrating social media into a communication strategy leads to a problem in finding the best way to portray and communicate multivariate data. It is essential to find the best way to represent and transmit the data so that marketing executives can quickly and easily monitor changes in brand images. Previous studies have successfully proved the possibility of using this method to gauge a "snapshot in time." This study took the concept further by closely monitoring the results for a set of brands over a period to account for the dynamic nature of social media. Accordingly, the study was a longitudinal study of 30 days. Data on the insurance companies was collected from Social Mention, a social media search and analysis platform that aggregates user-generated content into a single stream of information. A tool in the statistical software Stata, Chernoff's faces, was used to analyse the results by generating facial expressions to the metrics associated with the social mentions of each of the insurance companies. The resulting facial expressions were then analysed to recognise the more favourable and stable brands and those that need appropriate risk management. Managing Social Media is challenging as managers must always keep it as positive as possible. Brand managers, therefore, need a better tool to gauge the mood in social media conversations due to the fast-changing nature of social media and the importance of social media to business especially insurance.
- Full Text:
- Date Issued: 2020
A comparative analysis of the determinants of South Africa bilateral trade flows with the European Union-Southern African development community economic partnership agreement and trade development and cooperation agreement
- Authors: Mhaka, Simbarashe
- Date: 2018
- Subjects: South Africa -- Economic integration , Africa, Southern -- Economic integration , Southern African Customs Union
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31875 , vital:31857
- Description: This research dissertation presents the impact of economic size, market size and exchange rate on South Africa’s trade flows with the European Union under the Trade Development and Cooperation Agreement (TDCA). The Big Five EU members are used to represent the EU trading bloc. The research also examines the effects of economic size, market size and ex-change rate on South African trade flows with members of the Southern African Customs Union and of the European Union in what is called the European Union-Southern African Development Community Economic Partnership Agreement (EU-SADC EPA). The research employs comparative analysis aimed at identifying the differences in the effects of market size, economic size and exchange rate on South Africa’s trade flows with these two trading blocs. The study exploits panel data on international trade of South Africa over the period 2000-’16. A gravity model of trade is used to identify the effect of these three variables on South Africa’s trade flows. The empirical analysis relies on a panel data econometrics framework as an estimation technique for the gravity model of trade between South Africa and the Big Five EU members. This shows the outcomes of the effects of economic size, market size and exchange rate on the trade flows of South Africa in the TDCA. The same technique is applied to estimate the effects of economic size, market size and exchange rate to trade flows of South Africa with the Big Five EU members as well as the other SACU members representing the SADC-EU EPA. In the panel data approach, three models are adopted. These are pooled OLS, fixed effects and random effects that can be estimated. The Hausman tests shows that the random effect is appropriate in the TDCA gravity function and the results indicate a positive relationship be-tween South Africa’s economic/market size and South Africa’s trade flows in the TDCA. In the EU-SADC EPA, the Hausman tests indicated that the fixed effect models are appropriate and the results show a positive relationship between economic size and market size with South Africa’s trade flows in the EU-SADC EPA. However, in the TDCA, the random effect model shows that exchange rate and the trading partner’s market size have a negative outcome on South Africa trade flows. The fixed effect model shows a negative relationship between the exchange rate and South Africa’s trade flows in the EU-SADC EPA. The results also show that it is better for South Africa to trade in the EU-SADC EPA than to remain in the TDCA. This is because the outcomes of economic and market size on South Africa’s trade flows are greater in the EU-SADC EPA than in the TDCA. On the other hand the negative effect of the exchange rate on South Africa’s trade flows is less in the EU-SADC EPA than in the TDCA. The research recommends that policy-makers select trading partners based on the sizes of their markets and economies.
- Full Text:
- Date Issued: 2018
- Authors: Mhaka, Simbarashe
- Date: 2018
- Subjects: South Africa -- Economic integration , Africa, Southern -- Economic integration , Southern African Customs Union
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31875 , vital:31857
- Description: This research dissertation presents the impact of economic size, market size and exchange rate on South Africa’s trade flows with the European Union under the Trade Development and Cooperation Agreement (TDCA). The Big Five EU members are used to represent the EU trading bloc. The research also examines the effects of economic size, market size and ex-change rate on South African trade flows with members of the Southern African Customs Union and of the European Union in what is called the European Union-Southern African Development Community Economic Partnership Agreement (EU-SADC EPA). The research employs comparative analysis aimed at identifying the differences in the effects of market size, economic size and exchange rate on South Africa’s trade flows with these two trading blocs. The study exploits panel data on international trade of South Africa over the period 2000-’16. A gravity model of trade is used to identify the effect of these three variables on South Africa’s trade flows. The empirical analysis relies on a panel data econometrics framework as an estimation technique for the gravity model of trade between South Africa and the Big Five EU members. This shows the outcomes of the effects of economic size, market size and exchange rate on the trade flows of South Africa in the TDCA. The same technique is applied to estimate the effects of economic size, market size and exchange rate to trade flows of South Africa with the Big Five EU members as well as the other SACU members representing the SADC-EU EPA. In the panel data approach, three models are adopted. These are pooled OLS, fixed effects and random effects that can be estimated. The Hausman tests shows that the random effect is appropriate in the TDCA gravity function and the results indicate a positive relationship be-tween South Africa’s economic/market size and South Africa’s trade flows in the TDCA. In the EU-SADC EPA, the Hausman tests indicated that the fixed effect models are appropriate and the results show a positive relationship between economic size and market size with South Africa’s trade flows in the EU-SADC EPA. However, in the TDCA, the random effect model shows that exchange rate and the trading partner’s market size have a negative outcome on South Africa trade flows. The fixed effect model shows a negative relationship between the exchange rate and South Africa’s trade flows in the EU-SADC EPA. The results also show that it is better for South Africa to trade in the EU-SADC EPA than to remain in the TDCA. This is because the outcomes of economic and market size on South Africa’s trade flows are greater in the EU-SADC EPA than in the TDCA. On the other hand the negative effect of the exchange rate on South Africa’s trade flows is less in the EU-SADC EPA than in the TDCA. The research recommends that policy-makers select trading partners based on the sizes of their markets and economies.
- Full Text:
- Date Issued: 2018
A comparative analysis of the development of performers' rights in the United Kingdom and South Africa
- Authors: Wagenaar, Tanya
- Date: 2011
- Subjects: Copyright -- Performing rights -- Great Britain , Copyright -- Performing rights -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10215 , http://hdl.handle.net/10948/1442 , Copyright -- Performing rights -- Great Britain , Copyright -- Performing rights -- South Africa
- Description: Although performers have been rife for centuries, no legal regime was required for their protection owing to the fact that the nature of their performances was transitory. It was not until the invention of the phonogram in 1877, that the need to provide performers with the means to protect the unauthorised uses of their performances became an issue. The subsequent development of performers' rights has been fuelled by the rapid technological developments of the modern age which has prompted the international community to respond through various international instruments. Performers initially sought protection in terms of the Berne Convention in 1886, but it was not until the Rome Convention in 1961 that performers were first accorded international recognition. This was followed by the TRIPs Agreement in 1994 and the WPPT in 1996. This work involves an investigation into the historical development of performers' rights in the United Kingdom and South Africa. This is followed by a comparative analysis of the current state of performers' rights as between the United Kingdom and South Africa with a view to proposing recommendations for improving the level of protection accorded performers in South Africa. Arguments in favour of a regime of performers' rights as well as possible counter-arguments have been advanced. The general development of performers' rights as a related or neighbouring right to copyright is focussed on. The development of performers' rights in the United Kingdom is discussed with reference to the first English legislative form of protection, namely the Dramatic and Musical Performers' Protection Act, 1925. This Act only provided performers with criminal remedies, a view that prevailed through several subsequent enactments designed to protect performers as a result of ratification of the Rome Convention. It was not until 1988 when the decision in Rickless v United Artists Corp prompted the legislature to grant performers with enforceable civil remedies through the enactment of the Copyright, Designs and Patents Act, 1988. Several European Union Council Directives aimed at harmonising the law relating to performers' rights throughout the Union were issued, mainly in response to the TRIPS Agreement. In order to comply with these Directives, the United Kingdom passed Regulations to bring about the necessary amendments to the Copyright, Designs and Patents Act. Performers in the United Kingdom were granted moral rights in 2006 as a result of the United Kingdom's ratification of the WPPT. The development of performers' rights in South Africa has been slow when compared to that of the United Kingdom. It was not until 1967 that performers were first legally recognised in South Africa. Although South Africa has yet to ratify the Rome Convention, it was stated in South African Broadcasting Corporation v Pollecutt that the Act was clearly passed with a view to complying with the Convention. South Africa's ratification of the TRIPs Agreement brought about amendments to the Act, particularly regarding the duration of protection which was increased from 20 to 50 years. Although South Africa played an active role in the conclusion of the WPPT, it has yet to ratify it. However, amendments were made to the Act in line with this Treaty, such as the incorporation of “expressions of folklore” within the ambit of protection, and the granting of a right to receive royalties whenever a performer's performances are broadcast. This is commonly known as needletime. South Africa's reluctance to grant performers with moral rights as provided for by the Treaty is noteworthy. The introduction of needletime into South African law has resulted in a fierce debate between collecting societies (who represent authors and performers) and the NAB (who represent users of performances). Mainly as a result of this dispute, performers in South Africa have, to date, not received any royalties due to them. The protection of traditional knowledge has also received attention of late with the Intellectual Property Laws Amendment Bill, 2010 which aims to bring traditional knowledge inter alia within the ambit of the Performers' Protection Act. The current state of performers' rights in the United Kingdom and South Africa are compared in order to identify ways in which the level of protection accorded performers in South Africa could be improved. The Copyright, Designs and Patents Act is compared with the Performers' Protection Act through emphasis being placed on the definition of a “performer”; the definition of a “performance”; the nature of performers' rights; exceptions to infringement; the term of protection; the retrospectivity of the legislation; and the enforcement measures in place. Upon analysis, it was found that the Performers' Protection Act can be amended in several ways in order to increase the level of protection accorded performers in South Africa.
- Full Text:
- Date Issued: 2011
- Authors: Wagenaar, Tanya
- Date: 2011
- Subjects: Copyright -- Performing rights -- Great Britain , Copyright -- Performing rights -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10215 , http://hdl.handle.net/10948/1442 , Copyright -- Performing rights -- Great Britain , Copyright -- Performing rights -- South Africa
- Description: Although performers have been rife for centuries, no legal regime was required for their protection owing to the fact that the nature of their performances was transitory. It was not until the invention of the phonogram in 1877, that the need to provide performers with the means to protect the unauthorised uses of their performances became an issue. The subsequent development of performers' rights has been fuelled by the rapid technological developments of the modern age which has prompted the international community to respond through various international instruments. Performers initially sought protection in terms of the Berne Convention in 1886, but it was not until the Rome Convention in 1961 that performers were first accorded international recognition. This was followed by the TRIPs Agreement in 1994 and the WPPT in 1996. This work involves an investigation into the historical development of performers' rights in the United Kingdom and South Africa. This is followed by a comparative analysis of the current state of performers' rights as between the United Kingdom and South Africa with a view to proposing recommendations for improving the level of protection accorded performers in South Africa. Arguments in favour of a regime of performers' rights as well as possible counter-arguments have been advanced. The general development of performers' rights as a related or neighbouring right to copyright is focussed on. The development of performers' rights in the United Kingdom is discussed with reference to the first English legislative form of protection, namely the Dramatic and Musical Performers' Protection Act, 1925. This Act only provided performers with criminal remedies, a view that prevailed through several subsequent enactments designed to protect performers as a result of ratification of the Rome Convention. It was not until 1988 when the decision in Rickless v United Artists Corp prompted the legislature to grant performers with enforceable civil remedies through the enactment of the Copyright, Designs and Patents Act, 1988. Several European Union Council Directives aimed at harmonising the law relating to performers' rights throughout the Union were issued, mainly in response to the TRIPS Agreement. In order to comply with these Directives, the United Kingdom passed Regulations to bring about the necessary amendments to the Copyright, Designs and Patents Act. Performers in the United Kingdom were granted moral rights in 2006 as a result of the United Kingdom's ratification of the WPPT. The development of performers' rights in South Africa has been slow when compared to that of the United Kingdom. It was not until 1967 that performers were first legally recognised in South Africa. Although South Africa has yet to ratify the Rome Convention, it was stated in South African Broadcasting Corporation v Pollecutt that the Act was clearly passed with a view to complying with the Convention. South Africa's ratification of the TRIPs Agreement brought about amendments to the Act, particularly regarding the duration of protection which was increased from 20 to 50 years. Although South Africa played an active role in the conclusion of the WPPT, it has yet to ratify it. However, amendments were made to the Act in line with this Treaty, such as the incorporation of “expressions of folklore” within the ambit of protection, and the granting of a right to receive royalties whenever a performer's performances are broadcast. This is commonly known as needletime. South Africa's reluctance to grant performers with moral rights as provided for by the Treaty is noteworthy. The introduction of needletime into South African law has resulted in a fierce debate between collecting societies (who represent authors and performers) and the NAB (who represent users of performances). Mainly as a result of this dispute, performers in South Africa have, to date, not received any royalties due to them. The protection of traditional knowledge has also received attention of late with the Intellectual Property Laws Amendment Bill, 2010 which aims to bring traditional knowledge inter alia within the ambit of the Performers' Protection Act. The current state of performers' rights in the United Kingdom and South Africa are compared in order to identify ways in which the level of protection accorded performers in South Africa could be improved. The Copyright, Designs and Patents Act is compared with the Performers' Protection Act through emphasis being placed on the definition of a “performer”; the definition of a “performance”; the nature of performers' rights; exceptions to infringement; the term of protection; the retrospectivity of the legislation; and the enforcement measures in place. Upon analysis, it was found that the Performers' Protection Act can be amended in several ways in order to increase the level of protection accorded performers in South Africa.
- Full Text:
- Date Issued: 2011
A comparative analysis of the divisia index and the simple sum monetary aggregates for South Africa
- Authors: Moyo, Solomon Simbarashe
- Date: 2009
- Subjects: Monetary policy -- South Africa , Money supply -- South Africa , Inflation finance -- South Africa , Index numbers (Economics)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:945 , http://hdl.handle.net/10962/d1002679 , Monetary policy -- South Africa , Money supply -- South Africa , Inflation finance -- South Africa , Index numbers (Economics)
- Description: The effectiveness of monetary policy in achieving its macroeconomic objectives such as price stability and economic growth depend on the monetary policy tools that are implemented by the Central Bank. Monetary aggregates are one of the tools that have been used as indicators of economic activity and as intermediate targets to achieve these economic objectives. Until recently, monetary aggregates have been questioned and criticised on their usefulness in monetary policy. This has been attributed to the economic, financial and technological developments that have distorted the relationship between monetary aggregates and major macroeconomic variables. This study investigates the relevance of monetary aggregation by comparing the traditional simple sum and Divisia index monetary aggregates which was constructed for the first time for South Africa using the Tornquist-Theil method. The Polynomial Distributed Lag model is employed to compare the performance of these monetary aggregates using their relationship with inflation and manufacturing index. Furthermore, the aggregates are compared in terms of their controllability and information content. Overall, the study found a very strong relationship between inflation and all the monetary aggregates. However, more specifically the results suggested that the Divisia indices are superior to the simple sum in terms of predicting inflation. The evidence further suggests that the Divisia aggregates provide higher information about inflation than the simple sum aggregates. Regarding the controllability of the monetary aggregates, the findings suggest that the monetary authorities can hardly control the monetary aggregates using monetary base. Finally, the relationship between manufacturing index and all the monetary aggregates was very weak.
- Full Text:
- Date Issued: 2009
- Authors: Moyo, Solomon Simbarashe
- Date: 2009
- Subjects: Monetary policy -- South Africa , Money supply -- South Africa , Inflation finance -- South Africa , Index numbers (Economics)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:945 , http://hdl.handle.net/10962/d1002679 , Monetary policy -- South Africa , Money supply -- South Africa , Inflation finance -- South Africa , Index numbers (Economics)
- Description: The effectiveness of monetary policy in achieving its macroeconomic objectives such as price stability and economic growth depend on the monetary policy tools that are implemented by the Central Bank. Monetary aggregates are one of the tools that have been used as indicators of economic activity and as intermediate targets to achieve these economic objectives. Until recently, monetary aggregates have been questioned and criticised on their usefulness in monetary policy. This has been attributed to the economic, financial and technological developments that have distorted the relationship between monetary aggregates and major macroeconomic variables. This study investigates the relevance of monetary aggregation by comparing the traditional simple sum and Divisia index monetary aggregates which was constructed for the first time for South Africa using the Tornquist-Theil method. The Polynomial Distributed Lag model is employed to compare the performance of these monetary aggregates using their relationship with inflation and manufacturing index. Furthermore, the aggregates are compared in terms of their controllability and information content. Overall, the study found a very strong relationship between inflation and all the monetary aggregates. However, more specifically the results suggested that the Divisia indices are superior to the simple sum in terms of predicting inflation. The evidence further suggests that the Divisia aggregates provide higher information about inflation than the simple sum aggregates. Regarding the controllability of the monetary aggregates, the findings suggest that the monetary authorities can hardly control the monetary aggregates using monetary base. Finally, the relationship between manufacturing index and all the monetary aggregates was very weak.
- Full Text:
- Date Issued: 2009
A comparative analysis of the effects of different Levels of Education on growth in African Economies
- Authors: Mkhosana, Nomathamsanqa
- Date: 2020
- Subjects: Economic development -- Effect of education on , Education -- Economic Aspects
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/50393 , vital:42161
- Description: The economic growth and development of a country depend on the educational opportunities available to its citizens. Education is deemed to influence economic growth via improved labour productivity particularly through knowledge and skills accumulation by promoting technological improvement and innovation. The aim of the study was to highlight the importance of each level of education on economic growth of African countries. The objective of the study was to find which level of education (primary, secondary and tertiary) has the most significant effect on economic growth. To obtain this objective, the study using two panel cointegration methods, the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) method applied to data covering the period of 2000 to 2017, the study aimed at sampling 10 educated economies and 10 advanced economies in Africa, since South Africa and Kenya belong in both categories, the study a total of 18 African economies. The results of the study show discrepancies, that is, primary and secondary education being most beneficial towards more advanced economies whilst only tertiary education is beneficiary towards more educated African countries. Policy implications are provided.
- Full Text:
- Date Issued: 2020
- Authors: Mkhosana, Nomathamsanqa
- Date: 2020
- Subjects: Economic development -- Effect of education on , Education -- Economic Aspects
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/50393 , vital:42161
- Description: The economic growth and development of a country depend on the educational opportunities available to its citizens. Education is deemed to influence economic growth via improved labour productivity particularly through knowledge and skills accumulation by promoting technological improvement and innovation. The aim of the study was to highlight the importance of each level of education on economic growth of African countries. The objective of the study was to find which level of education (primary, secondary and tertiary) has the most significant effect on economic growth. To obtain this objective, the study using two panel cointegration methods, the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) method applied to data covering the period of 2000 to 2017, the study aimed at sampling 10 educated economies and 10 advanced economies in Africa, since South Africa and Kenya belong in both categories, the study a total of 18 African economies. The results of the study show discrepancies, that is, primary and secondary education being most beneficial towards more advanced economies whilst only tertiary education is beneficiary towards more educated African countries. Policy implications are provided.
- Full Text:
- Date Issued: 2020
A comparative analysis of the environmental impact of selected low-income housing developments in the Eastern Cape Province
- Authors: Kumm, Simon
- Date: 2007
- Subjects: Low-income housing -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Housing policy -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8152 , http://hdl.handle.net/10948/539 , Low-income housing -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Housing policy -- South Africa -- Eastern Cape
- Description: South Africa has a shortage of affordable housing for its poor. In order to overcome the shortage, a large number of houses need to be built. The bulk building of these houses has an effect on the environment and it is important to note whether or not this impact will be a lasting positive one or not. Governmental policies have recognised the need to create positive, sustainable settlement environments. The degree to which settlements are sustainable and reflect a positive environment is, however, a point of concern. This dissertation analyses and compares four low-income housing developments in the Eastern Cape in order to make proposals on how future low-income developments can impact more positively on their settlement environments, reduce their impact on non-renewable resources and better implement the ideals of the Development Facilitation Act. This was done in order to meet the expectations put in place by Government policies and to correct the historical shortcomings of South Africa’s low-income settlement provision. The method used was to determine, through literature study, a set of factors that most prominently impacted on low-income settlement environments. These were then compiled into a model, which was then used to analyse and compare existing settlements. This elicited a set of conclusions based on the findings and provided strategies for future settlements to follow to meet the research’s stated ideals. The literature study revealed a myriad of important principles that fell into six main categories that impacted on settlement environments. Furthermore, it was discovered that each of these principles should be assessed in the context of their human and natural environments as well as their effect at the scale of the unit, the settlement and the city. The analysis and comparison of the settlements revealed that all six of the model’s categories performed poorly in at least two of the four settlements analysed, a strong indication that the implementation of the model’s principles was not being successfully achieved in low-income settlements. It further revealed specific areas requiring attention in future developments. The analysis also revealed positive areas of implementation from each settlement that can be used in future settlements to meet the stated ideals of creating a positive impact on their settlement environments, reducing their impact on non-renewable resources and better implementing the ideals of the Development Facilitation Act. The study recommends that future settlements avoid the negative practices identified in these settlements and implement the positive strategies proposed for the benefit of future settlement environments.
- Full Text:
- Date Issued: 2007
- Authors: Kumm, Simon
- Date: 2007
- Subjects: Low-income housing -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Housing policy -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8152 , http://hdl.handle.net/10948/539 , Low-income housing -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape , Housing policy -- South Africa -- Eastern Cape
- Description: South Africa has a shortage of affordable housing for its poor. In order to overcome the shortage, a large number of houses need to be built. The bulk building of these houses has an effect on the environment and it is important to note whether or not this impact will be a lasting positive one or not. Governmental policies have recognised the need to create positive, sustainable settlement environments. The degree to which settlements are sustainable and reflect a positive environment is, however, a point of concern. This dissertation analyses and compares four low-income housing developments in the Eastern Cape in order to make proposals on how future low-income developments can impact more positively on their settlement environments, reduce their impact on non-renewable resources and better implement the ideals of the Development Facilitation Act. This was done in order to meet the expectations put in place by Government policies and to correct the historical shortcomings of South Africa’s low-income settlement provision. The method used was to determine, through literature study, a set of factors that most prominently impacted on low-income settlement environments. These were then compiled into a model, which was then used to analyse and compare existing settlements. This elicited a set of conclusions based on the findings and provided strategies for future settlements to follow to meet the research’s stated ideals. The literature study revealed a myriad of important principles that fell into six main categories that impacted on settlement environments. Furthermore, it was discovered that each of these principles should be assessed in the context of their human and natural environments as well as their effect at the scale of the unit, the settlement and the city. The analysis and comparison of the settlements revealed that all six of the model’s categories performed poorly in at least two of the four settlements analysed, a strong indication that the implementation of the model’s principles was not being successfully achieved in low-income settlements. It further revealed specific areas requiring attention in future developments. The analysis also revealed positive areas of implementation from each settlement that can be used in future settlements to meet the stated ideals of creating a positive impact on their settlement environments, reducing their impact on non-renewable resources and better implementing the ideals of the Development Facilitation Act. The study recommends that future settlements avoid the negative practices identified in these settlements and implement the positive strategies proposed for the benefit of future settlement environments.
- Full Text:
- Date Issued: 2007
A comparative analysis of the intermediary systems in South Africa, Namibia, Zimbabwe and Ethiopia
- Authors: Wilkerson, Tendai Marowa
- Date: 2011
- Subjects: Juvenile courts -- South Africa , Juvenile courts -- Namibia , Juveline courts -- Zimbabwe , Juvenile courts -- Ethiopia , Children -- Legal status, laws, etc. -- South Africa , Children -- Legal status, laws, etc. -- Namibia , Children -- Legal status, laws, etc. -- Zimbabwe , Children -- Legal status, laws, etc. -- Ethiopia , Child witnesses -- South Africa , Child witnesses -- Namibia , Child witnesses -- Zimbabwe , Child witnesses -- Ethiopia , Mediation -- Law and legislation -- South Africa , Mediation -- Law and legislation -- Namibia , Mediation -- Law and legislation -- Zimbabwe , Mediation -- Law and legislation -- Ethiopia , Children's rights -- South Africa , Children's rights -- Namibia , Children's rights -- Zimbabwe , Children's rights -- Ethiopia
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:3698 , http://hdl.handle.net/10962/d1003213 , Juvenile courts -- South Africa , Juvenile courts -- Namibia , Juveline courts -- Zimbabwe , Juvenile courts -- Ethiopia , Children -- Legal status, laws, etc. -- South Africa , Children -- Legal status, laws, etc. -- Namibia , Children -- Legal status, laws, etc. -- Zimbabwe , Children -- Legal status, laws, etc. -- Ethiopia , Child witnesses -- South Africa , Child witnesses -- Namibia , Child witnesses -- Zimbabwe , Child witnesses -- Ethiopia , Mediation -- Law and legislation -- South Africa , Mediation -- Law and legislation -- Namibia , Mediation -- Law and legislation -- Zimbabwe , Mediation -- Law and legislation -- Ethiopia , Children's rights -- South Africa , Children's rights -- Namibia , Children's rights -- Zimbabwe , Children's rights -- Ethiopia
- Description: Prior to 1990, very few countries in the world offered special protection to child witnesses interfacing with the justice system. There were no legal provisions permitting testimonial accommodations for children in court. The courtroom experience was significantly traumatic for the children. With the international focus shifting from protecting and upholding the rights of the accused in the courtroom towards a more victim-centred approach, various international and regional instruments have strongly dvocated that children deserve special protection because of their vulnerability. In order for the courts to be able to elicit accurate evidence from the child without further traumatizing the child, research has shown that the child needs assistance. An intermediary may be defined as a person who facilitates communication between the child and the courtroom in a manner that takes into account the child‟s cognitive and developmental limitations. The thesis was prompted by the need to make a contribution to the currently limited body of literature on the intermediary systems in South Africa, Namibia, Zimbabwe and Ethiopia by investigating how the systems can be improved and sustained in a way that helps to protect the child witness in court. Despite the problems the South African courts have had in identifying the appropriate interpretation of its intermediary legislation, the country emerges as a clear leader for the steps it took by creating a positive legal framework within which child protection issues are addressed and introducing the concept of the intermediary. This concept proved to be an inspiration to its neighbours, Namibia and Zimbabwe. The influence of the South African intermediary legislation is evident in the Namibian and Zimbabwean legislation. Although Namibian legislators have drafted laws that permit intermediary assistance in court, there are as yet no intermediaries appointed. In Ethiopia, although there is no discernible intermediary legislation, the country has managed to establish an intermediary system. As a result of the analysis conducted, it is evident that the efficacy of the intermediary system is dependent on the presence of an enabling legislation, its clarity and ease of interpretation, the sensitisation of court role players on child vulnerabilities, the significance of intermediary assistance, and finally a government's commitment towards the implementation process.
- Full Text:
- Date Issued: 2011
- Authors: Wilkerson, Tendai Marowa
- Date: 2011
- Subjects: Juvenile courts -- South Africa , Juvenile courts -- Namibia , Juveline courts -- Zimbabwe , Juvenile courts -- Ethiopia , Children -- Legal status, laws, etc. -- South Africa , Children -- Legal status, laws, etc. -- Namibia , Children -- Legal status, laws, etc. -- Zimbabwe , Children -- Legal status, laws, etc. -- Ethiopia , Child witnesses -- South Africa , Child witnesses -- Namibia , Child witnesses -- Zimbabwe , Child witnesses -- Ethiopia , Mediation -- Law and legislation -- South Africa , Mediation -- Law and legislation -- Namibia , Mediation -- Law and legislation -- Zimbabwe , Mediation -- Law and legislation -- Ethiopia , Children's rights -- South Africa , Children's rights -- Namibia , Children's rights -- Zimbabwe , Children's rights -- Ethiopia
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:3698 , http://hdl.handle.net/10962/d1003213 , Juvenile courts -- South Africa , Juvenile courts -- Namibia , Juveline courts -- Zimbabwe , Juvenile courts -- Ethiopia , Children -- Legal status, laws, etc. -- South Africa , Children -- Legal status, laws, etc. -- Namibia , Children -- Legal status, laws, etc. -- Zimbabwe , Children -- Legal status, laws, etc. -- Ethiopia , Child witnesses -- South Africa , Child witnesses -- Namibia , Child witnesses -- Zimbabwe , Child witnesses -- Ethiopia , Mediation -- Law and legislation -- South Africa , Mediation -- Law and legislation -- Namibia , Mediation -- Law and legislation -- Zimbabwe , Mediation -- Law and legislation -- Ethiopia , Children's rights -- South Africa , Children's rights -- Namibia , Children's rights -- Zimbabwe , Children's rights -- Ethiopia
- Description: Prior to 1990, very few countries in the world offered special protection to child witnesses interfacing with the justice system. There were no legal provisions permitting testimonial accommodations for children in court. The courtroom experience was significantly traumatic for the children. With the international focus shifting from protecting and upholding the rights of the accused in the courtroom towards a more victim-centred approach, various international and regional instruments have strongly dvocated that children deserve special protection because of their vulnerability. In order for the courts to be able to elicit accurate evidence from the child without further traumatizing the child, research has shown that the child needs assistance. An intermediary may be defined as a person who facilitates communication between the child and the courtroom in a manner that takes into account the child‟s cognitive and developmental limitations. The thesis was prompted by the need to make a contribution to the currently limited body of literature on the intermediary systems in South Africa, Namibia, Zimbabwe and Ethiopia by investigating how the systems can be improved and sustained in a way that helps to protect the child witness in court. Despite the problems the South African courts have had in identifying the appropriate interpretation of its intermediary legislation, the country emerges as a clear leader for the steps it took by creating a positive legal framework within which child protection issues are addressed and introducing the concept of the intermediary. This concept proved to be an inspiration to its neighbours, Namibia and Zimbabwe. The influence of the South African intermediary legislation is evident in the Namibian and Zimbabwean legislation. Although Namibian legislators have drafted laws that permit intermediary assistance in court, there are as yet no intermediaries appointed. In Ethiopia, although there is no discernible intermediary legislation, the country has managed to establish an intermediary system. As a result of the analysis conducted, it is evident that the efficacy of the intermediary system is dependent on the presence of an enabling legislation, its clarity and ease of interpretation, the sensitisation of court role players on child vulnerabilities, the significance of intermediary assistance, and finally a government's commitment towards the implementation process.
- Full Text:
- Date Issued: 2011
A comparative analysis of the low voter turnout in 2006 and 2011 municipal elections: Lukhanji municipality
- Authors: Jakuja, Noxolo
- Date: 2015
- Subjects: Elections -- South Africa -- Eastern Cape , Voter turnout -- South Africa , Voter registration -- South Africa , South Africa -- Politics and government
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: http://hdl.handle.net/10948/5995 , vital:21023
- Description: The aim of this study was to conduct a comparative analysis of the low voter turnout of the 2006 and 2011 municipal elections in Lukhanji Municipality. The study came as a result of the researcher’s observations of the low voter turnout during the 2011 municipal elections across the country. Upon further investigation, it was discovered that the previous municipal election of 2006 also experienced low voter turnout. However, this was not the case with national and provincial elections, because since the first election that took place in 1994, voter turnout has been high. Lukhanji Municipality, which is the area of residence for the researcher, was no different from the rest of South Africa, when it comes to low voter turnout for the municipal elections and high voter turnout for national and provincial elections. It was noted that there has never been a detailed research study conducted in Lukhanji Municipality regarding the subject in question, and also that there is a limited amount of literature that seeks to investigate voter turnout in local elections in South Africa. The large amount of available literature focuses on voter turnout during national and provincial elections in established democracies. The literature review extensively explored the determinants of voter turnout in all levels of elections. From those tested elsewhere, it was evident that no single factor can be the cause of low voting during an election, therefore it was fundamental to investigate the causes of low voter turnout of the municipal elections with special focus on Lukhanji Municipality. It became evident from the study, that indeed various factors may have led to low voter turnout during 2006 and 2011 municipal elections in Lukhanji Municipality.
- Full Text:
- Date Issued: 2015
- Authors: Jakuja, Noxolo
- Date: 2015
- Subjects: Elections -- South Africa -- Eastern Cape , Voter turnout -- South Africa , Voter registration -- South Africa , South Africa -- Politics and government
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: http://hdl.handle.net/10948/5995 , vital:21023
- Description: The aim of this study was to conduct a comparative analysis of the low voter turnout of the 2006 and 2011 municipal elections in Lukhanji Municipality. The study came as a result of the researcher’s observations of the low voter turnout during the 2011 municipal elections across the country. Upon further investigation, it was discovered that the previous municipal election of 2006 also experienced low voter turnout. However, this was not the case with national and provincial elections, because since the first election that took place in 1994, voter turnout has been high. Lukhanji Municipality, which is the area of residence for the researcher, was no different from the rest of South Africa, when it comes to low voter turnout for the municipal elections and high voter turnout for national and provincial elections. It was noted that there has never been a detailed research study conducted in Lukhanji Municipality regarding the subject in question, and also that there is a limited amount of literature that seeks to investigate voter turnout in local elections in South Africa. The large amount of available literature focuses on voter turnout during national and provincial elections in established democracies. The literature review extensively explored the determinants of voter turnout in all levels of elections. From those tested elsewhere, it was evident that no single factor can be the cause of low voting during an election, therefore it was fundamental to investigate the causes of low voter turnout of the municipal elections with special focus on Lukhanji Municipality. It became evident from the study, that indeed various factors may have led to low voter turnout during 2006 and 2011 municipal elections in Lukhanji Municipality.
- Full Text:
- Date Issued: 2015
A comparative analysis of the new behaviours and terms introduced in the understatement penalty table in section 223 of the Tax Administration Act
- Authors: Doolan, Kim
- Date: 2017
- Subjects: South Africa. Tax Administration Act, 2011 , Taxation -- South Africa , Taxation -- Law and legislation -- South Africa , Tax administration and procedure -- Law and legislation -- South Africa , Tax penalties -- Law and legislation -- South Africa , Taxpayer compliance -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5802 , vital:20977
- Description: The Tax Administration Act became effective on the 1 October 2012 and in Chapter 16 introduced the understatement penalty regime which replaced section 76 of the Income Tax Act. The understatement penalty is calculated by applying a percentage in terms of the table included in section 223 of the Tax Administration Act to the shortfall in tax giving rise to the imposition of the penalty. There are five behaviours reflected in the understatement penalty table in section 223, namely, “substantial understatement”, “reasonable care not taken in completing return”, “no reasonable grounds for tax position taken”, “gross negligence” and “intentional tax evasion”. “Substantial understatement” is the only behaviour defined in the Tax Administration Act. Section 222(1) of the Tax Administration Act requires SARS to impose the penalty reflected in the table in the event of an “understatement”, unless the “understatement” results from a “bona fide inadvertent error”. The term “bona fide inadvertent error” is not defined in the Tax Administration Act; neither is the term “obstructive”. The Memorandum on the Objects of the Tax Administration Laws Amendment Bill confirmed that guidance would be developed in this regard for the use of taxpayers and SARS officials. This guidance has not yet been released. Media reports express the view that the lack of definition of the behaviours is problematic for both SARS and taxpayers as the table is new and there is still room for interpretation and understanding of the meaning of each of the behaviours. The primary goal of this study was is to obtain a better understanding of the meaning of the new behaviours and terms introduced in the understatement penalty table. In addressing this main goal, the penalty tables and behaviours in legislation in New Zealand were compared to South Africa’s understatement penalty. The similarities and differences between the understatement penalty imposed in terms of Chapter 16 of the Tax Administration Act and the additional tax previously imposed in terms of section 76 of the Income Tax Act were also discussed to determine whether this would be of assistance in enabling a better understanding of the meaning of the behaviours and terms in section 223. Guidance on the interpretation of the various behaviours and terms was developed and a definition was proposed for the meaning of “bona fide inadvertent error” and “obstructive” to assist in the objective and consistent application of the understatement penalty table in relation to each shortfall identified. The proposed definition for “bona fide inadvertent error” is as follows: “An honest mistake made or simple oversight, which the taxpayer was not aware of, despite taking reasonable care and displaying a prudent attitude while making a genuine attempt to comply with all applicable tax obligations.” The definition for “obstructive” is proposed as: “Deliberately interfering with, causing difficulties (impeding) or delays in, or preventing the progress of a SARS audit or review.”
- Full Text:
- Date Issued: 2017
- Authors: Doolan, Kim
- Date: 2017
- Subjects: South Africa. Tax Administration Act, 2011 , Taxation -- South Africa , Taxation -- Law and legislation -- South Africa , Tax administration and procedure -- Law and legislation -- South Africa , Tax penalties -- Law and legislation -- South Africa , Taxpayer compliance -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5802 , vital:20977
- Description: The Tax Administration Act became effective on the 1 October 2012 and in Chapter 16 introduced the understatement penalty regime which replaced section 76 of the Income Tax Act. The understatement penalty is calculated by applying a percentage in terms of the table included in section 223 of the Tax Administration Act to the shortfall in tax giving rise to the imposition of the penalty. There are five behaviours reflected in the understatement penalty table in section 223, namely, “substantial understatement”, “reasonable care not taken in completing return”, “no reasonable grounds for tax position taken”, “gross negligence” and “intentional tax evasion”. “Substantial understatement” is the only behaviour defined in the Tax Administration Act. Section 222(1) of the Tax Administration Act requires SARS to impose the penalty reflected in the table in the event of an “understatement”, unless the “understatement” results from a “bona fide inadvertent error”. The term “bona fide inadvertent error” is not defined in the Tax Administration Act; neither is the term “obstructive”. The Memorandum on the Objects of the Tax Administration Laws Amendment Bill confirmed that guidance would be developed in this regard for the use of taxpayers and SARS officials. This guidance has not yet been released. Media reports express the view that the lack of definition of the behaviours is problematic for both SARS and taxpayers as the table is new and there is still room for interpretation and understanding of the meaning of each of the behaviours. The primary goal of this study was is to obtain a better understanding of the meaning of the new behaviours and terms introduced in the understatement penalty table. In addressing this main goal, the penalty tables and behaviours in legislation in New Zealand were compared to South Africa’s understatement penalty. The similarities and differences between the understatement penalty imposed in terms of Chapter 16 of the Tax Administration Act and the additional tax previously imposed in terms of section 76 of the Income Tax Act were also discussed to determine whether this would be of assistance in enabling a better understanding of the meaning of the behaviours and terms in section 223. Guidance on the interpretation of the various behaviours and terms was developed and a definition was proposed for the meaning of “bona fide inadvertent error” and “obstructive” to assist in the objective and consistent application of the understatement penalty table in relation to each shortfall identified. The proposed definition for “bona fide inadvertent error” is as follows: “An honest mistake made or simple oversight, which the taxpayer was not aware of, despite taking reasonable care and displaying a prudent attitude while making a genuine attempt to comply with all applicable tax obligations.” The definition for “obstructive” is proposed as: “Deliberately interfering with, causing difficulties (impeding) or delays in, or preventing the progress of a SARS audit or review.”
- Full Text:
- Date Issued: 2017
A comparative analysis of the phonological acquisition of consonants in the speech of pre-school age isiXhosa and English-speaking children in selected schools in the East London area
- Authors: Myoli, Ndileka
- Date: 2014
- Language: English
- Type: Thesis , Masters , MA (African Languages)
- Identifier: vital:11151 , http://hdl.handle.net/10353/d1015437
- Description: The problems of reading and incomprehension found in South African schools are often linked to children‟s differences of phonological acquisition rates and the articulation of consonants. This is according to the report of the Impact Study of the System Method for Reading Success study (SMRS) of 2009. This problem has always been associated with the racial inequalities that have previously ruled the South African education system. An understanding of the existence of the differences in children‟s articulation of consonants between the English-speaking and the isiXhosa-speaking children may lead to further understanding of the causes of such differences and the application of strategies that are aimed at remedying that situation. While many studies have been conducted in the area of language acquisition, this study found it necessary to contribute further to this debate. This study investigated the different rates of consonant articulation between pre-school-going Englishspeaking and isiXhosa-speaking children of 2-6 years of age. The main aim was to establish which of these two cohorts have early phonological acquisition of consonants and, therefore, master their articulation and why. 26 children from the two pre-schools within the East London directorate weren sampled, 13 consisting of females and males from each of the two pre-primary schools. This study used informal interviews and case study as the means of data collection as well as a case study as its investigation strategy. Children‟s speech utterances were recorded in order to analyse and compare with respect to order of acquisition, types of errors as well as the ages at which consonants were acquired. This study ensured a high degree of validity as well as giving due consideration to ethical matters in order to ensure the reliability of the results. The problems of reading and incomprehension found in South African schools are often linked to children‟s differences of phonological acquisition rates and the articulation of consonants. This is according to the report of the Impact Study of the System Method for Reading Success study (SMRS) of 2009. This problem has always been associated with the racial inequalities that have previously ruled the South African education system. An understanding of the existence of the differences in children‟s articulation of consonants between the English-speaking and the isiXhosa-speaking children may lead to further understanding of the causes of such differences and the application of strategies that are aimed at remedying that situation. While many studies have been conducted in the area of language acquisition, this study found it necessary to contribute further to this debate. This study investigated the different rates of consonant articulation between pre-school-going Englishspeaking and isiXhosa-speaking children of 2-6 years of age. The main aim was to establish which of these two cohorts have early phonological acquisition of consonants and, therefore, master their articulation and why. 26 children from the two pre-schools within the East London directorate weren sampled, 13 consisting of females and males from each of the two pre-primary schools. This study used informal interviews and case study as the means of data collection as well as a case study as its investigation strategy. Children‟s speech utterances were recorded in order to analyse and compare with respect to order of acquisition, types of errors as well as the ages at which consonants were acquired. This study ensured a high degree of validity as well as giving due consideration to ethical matters in order to ensure the reliability of the results. The study found that isiXhosa speaking children have earlier consonant acquisition than English-speaking children do. While that is the case, the study also found that English-speaking children‟s rates of phonological acquisition accelerated from the age of 4 years to the age of 6 years much more than the isiXhosa-speaking children of the same age could do. The implications of these results to education stakeholders, particularly the teachers and other related professionals who deal with children with articulation disorders on a daily basis, will create an understanding as well as an awareness of the existence of such problems. Policies formulated will have to take the existence of articulation disorders into consideration. The distribution of resources relevant to the needs of children will include and cater for children with such disorders. Further research is recommended to investigate more around this area of study to a point where solutions for the existing differences of articulation of consonants for one group of children over another are realised.The study found that isiXhosa speaking children have earlier consonant acquisition than English-speaking children do. While that is the case, the study also found that English-speaking children‟s rates of phonological acquisition accelerated from the age of 4 years to the age of 6 years much more than the isiXhosa-speaking children of the same age could do. The implications of these results to education stakeholders, particularly the teachers and other related professionals who deal with children with articulation disorders on a daily basis, will create an understanding as well as an awareness of the existence of such problems. Policies formulated will have to take the existence of articulation disorders into consideration. The distribution of resources relevant to the needs of children will include and cater for children with such disorders. Further research is recommended to investigate more around this area of study to a point where solutions for the existing differences of articulation of consonants for one group of children over another are realised.
- Full Text:
- Date Issued: 2014
- Authors: Myoli, Ndileka
- Date: 2014
- Language: English
- Type: Thesis , Masters , MA (African Languages)
- Identifier: vital:11151 , http://hdl.handle.net/10353/d1015437
- Description: The problems of reading and incomprehension found in South African schools are often linked to children‟s differences of phonological acquisition rates and the articulation of consonants. This is according to the report of the Impact Study of the System Method for Reading Success study (SMRS) of 2009. This problem has always been associated with the racial inequalities that have previously ruled the South African education system. An understanding of the existence of the differences in children‟s articulation of consonants between the English-speaking and the isiXhosa-speaking children may lead to further understanding of the causes of such differences and the application of strategies that are aimed at remedying that situation. While many studies have been conducted in the area of language acquisition, this study found it necessary to contribute further to this debate. This study investigated the different rates of consonant articulation between pre-school-going Englishspeaking and isiXhosa-speaking children of 2-6 years of age. The main aim was to establish which of these two cohorts have early phonological acquisition of consonants and, therefore, master their articulation and why. 26 children from the two pre-schools within the East London directorate weren sampled, 13 consisting of females and males from each of the two pre-primary schools. This study used informal interviews and case study as the means of data collection as well as a case study as its investigation strategy. Children‟s speech utterances were recorded in order to analyse and compare with respect to order of acquisition, types of errors as well as the ages at which consonants were acquired. This study ensured a high degree of validity as well as giving due consideration to ethical matters in order to ensure the reliability of the results. The problems of reading and incomprehension found in South African schools are often linked to children‟s differences of phonological acquisition rates and the articulation of consonants. This is according to the report of the Impact Study of the System Method for Reading Success study (SMRS) of 2009. This problem has always been associated with the racial inequalities that have previously ruled the South African education system. An understanding of the existence of the differences in children‟s articulation of consonants between the English-speaking and the isiXhosa-speaking children may lead to further understanding of the causes of such differences and the application of strategies that are aimed at remedying that situation. While many studies have been conducted in the area of language acquisition, this study found it necessary to contribute further to this debate. This study investigated the different rates of consonant articulation between pre-school-going Englishspeaking and isiXhosa-speaking children of 2-6 years of age. The main aim was to establish which of these two cohorts have early phonological acquisition of consonants and, therefore, master their articulation and why. 26 children from the two pre-schools within the East London directorate weren sampled, 13 consisting of females and males from each of the two pre-primary schools. This study used informal interviews and case study as the means of data collection as well as a case study as its investigation strategy. Children‟s speech utterances were recorded in order to analyse and compare with respect to order of acquisition, types of errors as well as the ages at which consonants were acquired. This study ensured a high degree of validity as well as giving due consideration to ethical matters in order to ensure the reliability of the results. The study found that isiXhosa speaking children have earlier consonant acquisition than English-speaking children do. While that is the case, the study also found that English-speaking children‟s rates of phonological acquisition accelerated from the age of 4 years to the age of 6 years much more than the isiXhosa-speaking children of the same age could do. The implications of these results to education stakeholders, particularly the teachers and other related professionals who deal with children with articulation disorders on a daily basis, will create an understanding as well as an awareness of the existence of such problems. Policies formulated will have to take the existence of articulation disorders into consideration. The distribution of resources relevant to the needs of children will include and cater for children with such disorders. Further research is recommended to investigate more around this area of study to a point where solutions for the existing differences of articulation of consonants for one group of children over another are realised.The study found that isiXhosa speaking children have earlier consonant acquisition than English-speaking children do. While that is the case, the study also found that English-speaking children‟s rates of phonological acquisition accelerated from the age of 4 years to the age of 6 years much more than the isiXhosa-speaking children of the same age could do. The implications of these results to education stakeholders, particularly the teachers and other related professionals who deal with children with articulation disorders on a daily basis, will create an understanding as well as an awareness of the existence of such problems. Policies formulated will have to take the existence of articulation disorders into consideration. The distribution of resources relevant to the needs of children will include and cater for children with such disorders. Further research is recommended to investigate more around this area of study to a point where solutions for the existing differences of articulation of consonants for one group of children over another are realised.
- Full Text:
- Date Issued: 2014
A comparative analysis with selected jurisdictions of structural challenges facing the South African office of the tax ombud
- Authors: Mothiba, Boitumelo Charity
- Date: 2020
- Subjects: South Africa. Office of the Tax Ombud , Tax administration and procdure -- South Africa , Taxpayer advocates -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/140360 , vital:37882
- Description: The Office of the Tax Ombud is critical in the protection of South African taxpayers' rights. The office has only been in existence for a little over five years and to ensure that it fulfils the purpose for which it was established, it must be properly structured. This includes that it ought to be independent from any external influence and manipulation. Any such external influence on the Tax Ombud creates the risk that the general public will lose confidence in the Tax Ombud as an independent recourse. The study, therefore, is designed to review the structure relating to the independence and powers of the South African Tax Ombud. The study assesses and evaluates the legislative safeguards of the structure of the Tax Ombud office in order to determine whether the legislative framework (the Tax Administration Act) safeguarding the Office of the Tax Ombud is adequate to ensure its independence and also to ensure a strengthened structure, without interference in the decision-making process of the office. To achieve this, a comparative analysis was made with selected foreign institutions of Tax Ombudsmen, or equivalent institutions, in order to draw from the best international practice. The study found that the structure of the Office of the Tax Ombud is relatively weak and does not fully provide the legislative powers to protect taxpayers from the well-resourced South African Revenue Service. The study also revealed that most of the institutional features in the structure of the South African Tax Ombud were found to be in line with standard international practice. The study has made recommendations aimed at strengthening the structure of the South African Tax Ombud by suggesting reforms in the legislative framework of the Tax Ombud.
- Full Text:
- Date Issued: 2020
- Authors: Mothiba, Boitumelo Charity
- Date: 2020
- Subjects: South Africa. Office of the Tax Ombud , Tax administration and procdure -- South Africa , Taxpayer advocates -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/140360 , vital:37882
- Description: The Office of the Tax Ombud is critical in the protection of South African taxpayers' rights. The office has only been in existence for a little over five years and to ensure that it fulfils the purpose for which it was established, it must be properly structured. This includes that it ought to be independent from any external influence and manipulation. Any such external influence on the Tax Ombud creates the risk that the general public will lose confidence in the Tax Ombud as an independent recourse. The study, therefore, is designed to review the structure relating to the independence and powers of the South African Tax Ombud. The study assesses and evaluates the legislative safeguards of the structure of the Tax Ombud office in order to determine whether the legislative framework (the Tax Administration Act) safeguarding the Office of the Tax Ombud is adequate to ensure its independence and also to ensure a strengthened structure, without interference in the decision-making process of the office. To achieve this, a comparative analysis was made with selected foreign institutions of Tax Ombudsmen, or equivalent institutions, in order to draw from the best international practice. The study found that the structure of the Office of the Tax Ombud is relatively weak and does not fully provide the legislative powers to protect taxpayers from the well-resourced South African Revenue Service. The study also revealed that most of the institutional features in the structure of the South African Tax Ombud were found to be in line with standard international practice. The study has made recommendations aimed at strengthening the structure of the South African Tax Ombud by suggesting reforms in the legislative framework of the Tax Ombud.
- Full Text:
- Date Issued: 2020