Temperature dependence of the HartRAO pointing model
- Authors: Copley, Charles Judd
- Date: 2008
- Subjects: Astronomical instruments , Observatories -- South Africa , Telescopes , Astronomical observatories , Astronomy -- Data processing , Antennas (Electronics)
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5491 , http://hdl.handle.net/10962/d1005277 , Astronomical instruments , Observatories -- South Africa , Telescopes , Astronomical observatories , Astronomy -- Data processing , Antennas (Electronics)
- Description: This thesis investigates control aspects of the Hartebeeshoek Radio Astronomy Observatory (HartRAO) antenna. The installation of a new 22 GHz receiver has required the pointing accuracy to be improved to less than 4 mdeg. The effect of thermal conditions on the the HartRAO antenna pointing offset is investigated using a variety of modelling techniques including simple geometric modelling, neural networks and Principal Component Analysis (PCA). Convincing results were obtained for the Declination pointing offset, where applying certain model predictions to observations resulted in an improvement in Declination pointing offset from 5.5 mdeg to 3.2 mdeg (≈50%). The Right Ascension pointing model was considerably less convincing with an improvement of approximately from 5.5 mdeg to 4.5 mdeg (≈20%) in the Right Ascension pointing offset. The Declination pointing offset can be modelled sufficiently well to reduce the pointing offset to less than 4 mdeg, however further investigation of the underlying causes is required for the Right Ascension pointing offset.
- Full Text:
- Date Issued: 2008
- Authors: Copley, Charles Judd
- Date: 2008
- Subjects: Astronomical instruments , Observatories -- South Africa , Telescopes , Astronomical observatories , Astronomy -- Data processing , Antennas (Electronics)
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5491 , http://hdl.handle.net/10962/d1005277 , Astronomical instruments , Observatories -- South Africa , Telescopes , Astronomical observatories , Astronomy -- Data processing , Antennas (Electronics)
- Description: This thesis investigates control aspects of the Hartebeeshoek Radio Astronomy Observatory (HartRAO) antenna. The installation of a new 22 GHz receiver has required the pointing accuracy to be improved to less than 4 mdeg. The effect of thermal conditions on the the HartRAO antenna pointing offset is investigated using a variety of modelling techniques including simple geometric modelling, neural networks and Principal Component Analysis (PCA). Convincing results were obtained for the Declination pointing offset, where applying certain model predictions to observations resulted in an improvement in Declination pointing offset from 5.5 mdeg to 3.2 mdeg (≈50%). The Right Ascension pointing model was considerably less convincing with an improvement of approximately from 5.5 mdeg to 4.5 mdeg (≈20%) in the Right Ascension pointing offset. The Declination pointing offset can be modelled sufficiently well to reduce the pointing offset to less than 4 mdeg, however further investigation of the underlying causes is required for the Right Ascension pointing offset.
- Full Text:
- Date Issued: 2008
That-has-been a discussion on the body cast as that which fixes a subject in time, in relation to notions surrounding the photograph
- Authors: Maree, Christine Fae
- Date: 2008
- Subjects: Barthes, Roland. Camera Lucida Photography, Artistic Photography -- Philosophy Photographic criticism
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2412 , http://hdl.handle.net/10962/d1002208
- Description: Much like a photograph, a casts creates a replica of its referent, thereby immobilising the subject in time. While the subject continues in time and hence ages and inevitably dies the replica does not. With this basic notion of fixing a subject, I have built an argument to contextualise my sculptures, which are made using casts of elderly people. In this discussion I have looked at my works through the ideas of different theorists. The main theorist I have cited is Roland Barthes, specifically with regards to his notion of the photograph as discussed in his book Camera Lucida. I have also referenced three particular artists: Rachel Whiteread, Diane Arbus and Churchill Madikida, as I have found each of their works relate to my work in various ways, creating a different reading from each viewpoint.
- Full Text:
- Date Issued: 2008
- Authors: Maree, Christine Fae
- Date: 2008
- Subjects: Barthes, Roland. Camera Lucida Photography, Artistic Photography -- Philosophy Photographic criticism
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2412 , http://hdl.handle.net/10962/d1002208
- Description: Much like a photograph, a casts creates a replica of its referent, thereby immobilising the subject in time. While the subject continues in time and hence ages and inevitably dies the replica does not. With this basic notion of fixing a subject, I have built an argument to contextualise my sculptures, which are made using casts of elderly people. In this discussion I have looked at my works through the ideas of different theorists. The main theorist I have cited is Roland Barthes, specifically with regards to his notion of the photograph as discussed in his book Camera Lucida. I have also referenced three particular artists: Rachel Whiteread, Diane Arbus and Churchill Madikida, as I have found each of their works relate to my work in various ways, creating a different reading from each viewpoint.
- Full Text:
- Date Issued: 2008
The "other" Africans : re-examining representations of sexuality in the work of Nicholas Hlobo and Zanele Muholi
- Authors: Makhubu, Nomusa
- Date: 2008
- Subjects: Hlobo, Nicholas Muholi, Zanele Women in art Photography, Artistic Homosexuality in art Sex in art Performance art Art, African
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2410 , http://hdl.handle.net/10962/d1002206
- Description: Nicholas Hlobo, a sculptor and performance artist, and Zanele Muholi, a photographer and activist, explore different ways of representing sexuality, particularly homosexuality. It is extremely difficult to discuss African sexuality in light of the stain of colonial attitudes that have exoticised and ascribed hypersexuality to African bodies. Moreover, sexuality is often not discussed in the construction of so-called African traditions and this has contributed to rendering African-ness as an exclusive identity. Tensions within and between categories of African-ness are compounded by constituted regulations. For example, Hlobo investigates the obligation of circumcision which seems to contrast the lifestyle and contexts in which he works and resides, and Muholi represents the existence of homosexual and transgender relations, even within conservative categories. The visual imagery of these two artists investigates the boundaries set by different social constructs. These set boundaries have also affected crimes against bisexual, transgender and homosexual individuals, which are reaching an alarming rate. Hlobo questions the validity of structures that marginalise homosexual individuals through drawing attention to the ambivalence of certain statutes. Muholi seeks to publicise the injustices imposed upon homosexual individuals in order to demonstrate the weight of that crisis. Although the South African legal system condones liberated expressions of sexual identity, due to social prejudices homosexual individuals are still treated as if they are not entitled to basic human rights. As a result, hate-crimes are not reported, and when they are they are not taken seriously. Hlobo and Muholi not only bring these issues to light, but also point out the dilemma inscribed in the social and political history of (South) Africa with regards to collective and individual identities. This thesis seeks to provide an analysis of the visual language used by Hlobo and Muholi to subvert the notion that homosexuality is “un-African” and to complicate concepts of gender, sexuality and identity.
- Full Text:
- Date Issued: 2008
- Authors: Makhubu, Nomusa
- Date: 2008
- Subjects: Hlobo, Nicholas Muholi, Zanele Women in art Photography, Artistic Homosexuality in art Sex in art Performance art Art, African
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2410 , http://hdl.handle.net/10962/d1002206
- Description: Nicholas Hlobo, a sculptor and performance artist, and Zanele Muholi, a photographer and activist, explore different ways of representing sexuality, particularly homosexuality. It is extremely difficult to discuss African sexuality in light of the stain of colonial attitudes that have exoticised and ascribed hypersexuality to African bodies. Moreover, sexuality is often not discussed in the construction of so-called African traditions and this has contributed to rendering African-ness as an exclusive identity. Tensions within and between categories of African-ness are compounded by constituted regulations. For example, Hlobo investigates the obligation of circumcision which seems to contrast the lifestyle and contexts in which he works and resides, and Muholi represents the existence of homosexual and transgender relations, even within conservative categories. The visual imagery of these two artists investigates the boundaries set by different social constructs. These set boundaries have also affected crimes against bisexual, transgender and homosexual individuals, which are reaching an alarming rate. Hlobo questions the validity of structures that marginalise homosexual individuals through drawing attention to the ambivalence of certain statutes. Muholi seeks to publicise the injustices imposed upon homosexual individuals in order to demonstrate the weight of that crisis. Although the South African legal system condones liberated expressions of sexual identity, due to social prejudices homosexual individuals are still treated as if they are not entitled to basic human rights. As a result, hate-crimes are not reported, and when they are they are not taken seriously. Hlobo and Muholi not only bring these issues to light, but also point out the dilemma inscribed in the social and political history of (South) Africa with regards to collective and individual identities. This thesis seeks to provide an analysis of the visual language used by Hlobo and Muholi to subvert the notion that homosexuality is “un-African” and to complicate concepts of gender, sexuality and identity.
- Full Text:
- Date Issued: 2008
The African Peer Review Mechanism : towards Africa's governance audit
- Authors: Molete, Nathan Teboho
- Date: 2008
- Subjects: African Peer Review Mechanism New Partnership for Africa's Development Peer review -- Africa Auditing -- Africa Africa -- Politics and government -- 1960-
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2867 , http://hdl.handle.net/10962/d1007681
- Description: The concept of accountability has grown to become an integral part of a broader political and socio-economic transformation. Closely associated to it is the concept of "auditing" which has established itself as a main driving force of accountability and a core means of delivering it. The extent of the rise and expansion of "auditing" has subsequently come to influence every aspect of modern life and this has led to a situation in which practices have had to adapt to the principles of "auditing" processes. Auditing has become prevalent in both the public and private spheres and this impact has far reaching consequences. The concept of "auditing" is evident in the African Peer Review Mechanism (APRM) and is central to its review process. This thesis focuses on the concept of "auditing" in order to illustrate how the APRM has borrowed and applied insights from other disciplinary practices so as to enhance an understanding of accountability and transparency as features of "good governance" and to explicate how these concepts are conceived within the framework of the New Partnership for Africa's Development (NEPAD). It also clarifies the relationship that exists between "peer review" and "auditing" and argues that rather than being considered as two poles marked by distance from each other "auditing" and "peer review" are closely related and mutually constitutive.
- Full Text:
- Date Issued: 2008
- Authors: Molete, Nathan Teboho
- Date: 2008
- Subjects: African Peer Review Mechanism New Partnership for Africa's Development Peer review -- Africa Auditing -- Africa Africa -- Politics and government -- 1960-
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2867 , http://hdl.handle.net/10962/d1007681
- Description: The concept of accountability has grown to become an integral part of a broader political and socio-economic transformation. Closely associated to it is the concept of "auditing" which has established itself as a main driving force of accountability and a core means of delivering it. The extent of the rise and expansion of "auditing" has subsequently come to influence every aspect of modern life and this has led to a situation in which practices have had to adapt to the principles of "auditing" processes. Auditing has become prevalent in both the public and private spheres and this impact has far reaching consequences. The concept of "auditing" is evident in the African Peer Review Mechanism (APRM) and is central to its review process. This thesis focuses on the concept of "auditing" in order to illustrate how the APRM has borrowed and applied insights from other disciplinary practices so as to enhance an understanding of accountability and transparency as features of "good governance" and to explicate how these concepts are conceived within the framework of the New Partnership for Africa's Development (NEPAD). It also clarifies the relationship that exists between "peer review" and "auditing" and argues that rather than being considered as two poles marked by distance from each other "auditing" and "peer review" are closely related and mutually constitutive.
- Full Text:
- Date Issued: 2008
The antecedents of customer satisfaction in a financial institution : a qualitative study
- Authors: Bleske, Adrian
- Date: 2008
- Subjects: Standard Bank Properties , Banks and banking -- South Africa , Banks and banking -- Customer services -- South Africa , Financial services industry -- South Africa , Bank management -- South Africa , Banks and banking -- Customer services -- Effect of marketing on
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:840 , http://hdl.handle.net/10962/d1015482
- Description: The following is a case study report on the Cape Town business unit of Standard Bank Properties. The research project falls within the ambit of services marketing which introduces several unique management challenges for service businesses that sell services as a core offering. The principal aim of the case study is to gain an understanding of why customers bank at the business unit and to discover what aspects are critical to customer satisfaction. A further goal of the research is to examine how the business unit could improve customer satisfaction and to highlight any impediments to further improving customer satisfaction at the business unit. It is generally regarded that quality customer service is essential to building customer relationships and hence the research project emphasis on services marketing and customer satisfaction within a financial services context. The paper commences with an overview of the South African Banking Sector and its unique challenges such as the Financial Service Charter and newly introduced legislation such as Financial Intelligence Centre Act. The case study will specifically investigate the property finance industry and a detailed analysis of the business unit's operations and process flow will also be undertaken. The reason for this background information is to assist the reader to understand how the business unit operates. The research project will investigate four unique differences between goods marketing and services marketing whereafter three theoretical propositions are introduced, namely the dyadic interaction and service encounter, the Service Profit Chain and finally Relationship Marketing. Evidence in the form of a narrative will be led from insights obtained from interviews conducted with customers and staff at the business unit against these propositions with support (or otherwise) from independent surveys and documents from the business unit. The result of this analysis is the identification of several areas of concern specifically: New employees and the service encounter, Problems with FICA, Lack of a customer complaint handling system, Empowerment issues, Turnaround times, Reliance on key staff These insights together with the evidence from the literature review will be analysed and several recommendations made to improve customer service and ultimately customer satisfaction at the business unit. Several recommendations for further research are offered as well as the identification of limitations including but not limited to the specificity of the case study report.
- Full Text:
- Date Issued: 2008
- Authors: Bleske, Adrian
- Date: 2008
- Subjects: Standard Bank Properties , Banks and banking -- South Africa , Banks and banking -- Customer services -- South Africa , Financial services industry -- South Africa , Bank management -- South Africa , Banks and banking -- Customer services -- Effect of marketing on
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:840 , http://hdl.handle.net/10962/d1015482
- Description: The following is a case study report on the Cape Town business unit of Standard Bank Properties. The research project falls within the ambit of services marketing which introduces several unique management challenges for service businesses that sell services as a core offering. The principal aim of the case study is to gain an understanding of why customers bank at the business unit and to discover what aspects are critical to customer satisfaction. A further goal of the research is to examine how the business unit could improve customer satisfaction and to highlight any impediments to further improving customer satisfaction at the business unit. It is generally regarded that quality customer service is essential to building customer relationships and hence the research project emphasis on services marketing and customer satisfaction within a financial services context. The paper commences with an overview of the South African Banking Sector and its unique challenges such as the Financial Service Charter and newly introduced legislation such as Financial Intelligence Centre Act. The case study will specifically investigate the property finance industry and a detailed analysis of the business unit's operations and process flow will also be undertaken. The reason for this background information is to assist the reader to understand how the business unit operates. The research project will investigate four unique differences between goods marketing and services marketing whereafter three theoretical propositions are introduced, namely the dyadic interaction and service encounter, the Service Profit Chain and finally Relationship Marketing. Evidence in the form of a narrative will be led from insights obtained from interviews conducted with customers and staff at the business unit against these propositions with support (or otherwise) from independent surveys and documents from the business unit. The result of this analysis is the identification of several areas of concern specifically: New employees and the service encounter, Problems with FICA, Lack of a customer complaint handling system, Empowerment issues, Turnaround times, Reliance on key staff These insights together with the evidence from the literature review will be analysed and several recommendations made to improve customer service and ultimately customer satisfaction at the business unit. Several recommendations for further research are offered as well as the identification of limitations including but not limited to the specificity of the case study report.
- Full Text:
- Date Issued: 2008
The applicability of the motivated strategies for learning questionnaire (MSLQ) for South Africa
- Authors: Somtsewu, Nolwazi
- Date: 2008
- Subjects: Educational tests and measurements -- South Africa -- Evaluation , Motivation in education -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9925 , http://hdl.handle.net/10948/657 , Educational tests and measurements -- South Africa -- Evaluation , Motivation in education -- South Africa
- Description: Admissions assessment batteries at most South African higher education institutions augment matriculation results with assessment data from cognitive and non-cognitive measures, in order to identify potentially successful students. The Motivated Strategies for Learning Questionnaire (MSLQ) is a non-cognitive measure, developed in the United States of America to assess the motivational orientation and use of learning strategies among college students. Numerous international studies have confirmed the reliability and validity of the MSLQ. Presently only three quantitative studies have been conducted in the South African higher education context, and in these, researchers have focused on the predictive validity, construct validity and reliability of the MSLQ when used with multicultural and multilingual groups of test-takers. An overview of these studies revealed a confirmation of adequate reliability of the MSLQ, and whereas it was established that nine of the fifteen subscales of the MSLQ are significantly related to the academic success of undergraduate students, limited support was found for the construct validity of the measure. As a result of these findings, a lack of qualitative methods for confirming or disconfirming the quantitative results was noted. The general aim of this study was to explore the applicability of the MSLQ in a higher education South African context, with respect to aspects related to bias, through assessing the item content with specific reference to language and cultural appropriateness. This was to ensure that items on the MSLQ did not favour or disadvantage any cultural and language groups. Investigations in this regard are a necessity in a country like South Africa in an effort to promote fair assessment practices. In order to achieve the above-mentioned aim, a quantitative and qualitative approach was utilised following an exploratory-descriptive research method. The researcher employed a non-probability, purposive sampling procedure to select post-graduate participants employed at the Nelson Mandela Metropolitan University (NMMU) to act as expert reviewers. A Bias Review Form was the primary mode of data collection and this enabled the researcher to collect the biographical details of the expert reviewers, their ratings of the language and cultural appropriateness of each item, and their comments, suggestions and recommendations for improving identified problematic items. Descriptive statistics were used to analyse the reviewers’ responses to the short biographical questionnaire included on the Bias Review Form, while frequency counts were calculated based on the reviewers’ responses to the language and cultural appropriateness of each item. The reviewers’ comments were analyzed into themes using Tesch’s model of content analysis. Three main themes relating to potential bias were identified, namely, language, culture and item characteristics. Guba’s model was employed for assessing the trustworthiness of the qualitative data and for data verification.
- Full Text:
- Date Issued: 2008
- Authors: Somtsewu, Nolwazi
- Date: 2008
- Subjects: Educational tests and measurements -- South Africa -- Evaluation , Motivation in education -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9925 , http://hdl.handle.net/10948/657 , Educational tests and measurements -- South Africa -- Evaluation , Motivation in education -- South Africa
- Description: Admissions assessment batteries at most South African higher education institutions augment matriculation results with assessment data from cognitive and non-cognitive measures, in order to identify potentially successful students. The Motivated Strategies for Learning Questionnaire (MSLQ) is a non-cognitive measure, developed in the United States of America to assess the motivational orientation and use of learning strategies among college students. Numerous international studies have confirmed the reliability and validity of the MSLQ. Presently only three quantitative studies have been conducted in the South African higher education context, and in these, researchers have focused on the predictive validity, construct validity and reliability of the MSLQ when used with multicultural and multilingual groups of test-takers. An overview of these studies revealed a confirmation of adequate reliability of the MSLQ, and whereas it was established that nine of the fifteen subscales of the MSLQ are significantly related to the academic success of undergraduate students, limited support was found for the construct validity of the measure. As a result of these findings, a lack of qualitative methods for confirming or disconfirming the quantitative results was noted. The general aim of this study was to explore the applicability of the MSLQ in a higher education South African context, with respect to aspects related to bias, through assessing the item content with specific reference to language and cultural appropriateness. This was to ensure that items on the MSLQ did not favour or disadvantage any cultural and language groups. Investigations in this regard are a necessity in a country like South Africa in an effort to promote fair assessment practices. In order to achieve the above-mentioned aim, a quantitative and qualitative approach was utilised following an exploratory-descriptive research method. The researcher employed a non-probability, purposive sampling procedure to select post-graduate participants employed at the Nelson Mandela Metropolitan University (NMMU) to act as expert reviewers. A Bias Review Form was the primary mode of data collection and this enabled the researcher to collect the biographical details of the expert reviewers, their ratings of the language and cultural appropriateness of each item, and their comments, suggestions and recommendations for improving identified problematic items. Descriptive statistics were used to analyse the reviewers’ responses to the short biographical questionnaire included on the Bias Review Form, while frequency counts were calculated based on the reviewers’ responses to the language and cultural appropriateness of each item. The reviewers’ comments were analyzed into themes using Tesch’s model of content analysis. Three main themes relating to potential bias were identified, namely, language, culture and item characteristics. Guba’s model was employed for assessing the trustworthiness of the qualitative data and for data verification.
- Full Text:
- Date Issued: 2008
The application of section 197 of the Labour Relations Act in an outsourcing context
- Authors: Biggs, Lynn
- Date: 2008
- Subjects: South Africa. Labour Relations Act (1995) , Labor laws and legislation -- South Africa , Contracting out -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10193 , http://hdl.handle.net/10948/751 , South Africa. Labour Relations Act (1995) , Labor laws and legislation -- South Africa , Contracting out -- Law and legislation -- South Africa
- Description: Section 197 of the Labour Relations Act (LRA) in both its original form and in its current form caused much confusion and debate. Originally it was interpreted that section 197 allowed for the automatic transfer of employees in cases where there was a transfer of the whole or part of a business, trade or undertaking as a going concern. That meant that the contracts of employment transfer to the new owner and that the employees could not refuse to be transferred. Various judges were tasked with interpreting this section in its original form and thus different interpretations emerged with the Labour Appeal Court ultimately deciding in the NEHAWU v University of Cape Town matter that employers involved in the transfer can decide between them, not to transfer the employees. The LAC further held that “outsourcing” does not necessarily entail a transfer of a business. Section 197 was amended in 2002 and the effect of the provisions is that the old employer is not required to seek the consent of the employees before their contracts are transferred and that the employment contracts transfer automatically. However, the current section has also raised some difficulties especially relating to: when does a transfer of a business as a going concern take place; what constitutes a “business”; when is an entity part of a business, trade, undertaking or service? A more glaring controversy relates to whether section 197 applies to “second-generation contracting out or outsourcing”. All provisions of the LRA should be interpreted in the context to advance economic development, social justice, labour peace and democratisation of the workplace. One of the primary objects of the LRA is to give effect to and to regulate the fundamental rights of the Constitution of the Republic of South Africa, 1996. Thus section 197 is to be interpreted in light of the objectives of the LRA as well as to promote the spirit, purport and objects of the Bill of Rights. The common law and international law are both important sources of comparison. The common law allows employers who transfer businesses free to decide whether or not the transfer will include the employees of the transferor. International law, particularly the European Union and the United Kingdom, favour the approach that when an entity is transferred, it retains its identity after the transfer and the safeguarding of employee rights in the context of business transfers. European and English jurisprudence have shown that almost any combination of events can constitute a transfer of a business.
- Full Text:
- Date Issued: 2008
- Authors: Biggs, Lynn
- Date: 2008
- Subjects: South Africa. Labour Relations Act (1995) , Labor laws and legislation -- South Africa , Contracting out -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:10193 , http://hdl.handle.net/10948/751 , South Africa. Labour Relations Act (1995) , Labor laws and legislation -- South Africa , Contracting out -- Law and legislation -- South Africa
- Description: Section 197 of the Labour Relations Act (LRA) in both its original form and in its current form caused much confusion and debate. Originally it was interpreted that section 197 allowed for the automatic transfer of employees in cases where there was a transfer of the whole or part of a business, trade or undertaking as a going concern. That meant that the contracts of employment transfer to the new owner and that the employees could not refuse to be transferred. Various judges were tasked with interpreting this section in its original form and thus different interpretations emerged with the Labour Appeal Court ultimately deciding in the NEHAWU v University of Cape Town matter that employers involved in the transfer can decide between them, not to transfer the employees. The LAC further held that “outsourcing” does not necessarily entail a transfer of a business. Section 197 was amended in 2002 and the effect of the provisions is that the old employer is not required to seek the consent of the employees before their contracts are transferred and that the employment contracts transfer automatically. However, the current section has also raised some difficulties especially relating to: when does a transfer of a business as a going concern take place; what constitutes a “business”; when is an entity part of a business, trade, undertaking or service? A more glaring controversy relates to whether section 197 applies to “second-generation contracting out or outsourcing”. All provisions of the LRA should be interpreted in the context to advance economic development, social justice, labour peace and democratisation of the workplace. One of the primary objects of the LRA is to give effect to and to regulate the fundamental rights of the Constitution of the Republic of South Africa, 1996. Thus section 197 is to be interpreted in light of the objectives of the LRA as well as to promote the spirit, purport and objects of the Bill of Rights. The common law and international law are both important sources of comparison. The common law allows employers who transfer businesses free to decide whether or not the transfer will include the employees of the transferor. International law, particularly the European Union and the United Kingdom, favour the approach that when an entity is transferred, it retains its identity after the transfer and the safeguarding of employee rights in the context of business transfers. European and English jurisprudence have shown that almost any combination of events can constitute a transfer of a business.
- Full Text:
- Date Issued: 2008
The assessment of factors contributing to the sustainability of poverty relief projects in the Eastern Cape
- Authors: Makhalane, Vuyisile
- Date: 2008
- Subjects: Economic assistance, Domestic -- South Africa -- Eastern Cape , Poverty -- Economic aspects -- South Africa , Poverty -- South Africa -- Eastern Cape , Poverty -- Government policy -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8218 , http://hdl.handle.net/10948/1005 , Economic assistance, Domestic -- South Africa -- Eastern Cape , Poverty -- Economic aspects -- South Africa , Poverty -- South Africa -- Eastern Cape , Poverty -- Government policy -- South Africa -- Eastern Cape
- Description: The current study aimed at assessing the factors contributing to sustainability of Poverty Relief Projects by the Department of Social Development. The study was conducted in the Eastern Cape within Chris Hani District at Sakhizwe Local Municipality. The study employed both quantitative and qualitative research methods. Purposive sampling procedures have been seen as most suitable for this study and have been utilized to identify participants of the study. The sample consisted of thirty project members from six different projects and also included five Community Development Practitioners from the Department of Social Development. Semi- structured interviews, document review and focus group discussion were used to collect data for the study. The data was analyzed using descriptive statistics and thematic methods. The study revealed factors that contribute to the sustainability of the projects. These factors include the capacity of the project members and the departmental officials to implement and monitor the projects. Management and organization of the project plays an important role in determining the sustainability. Active participation of the project members in the planning of the project is important. Stakeholder participation and sharing of expertise is another important factor in determining the sustainability of the projects. Lastly, the study shows that monitoring and evaluation of the progress is necessary to ensure that the project achieve the desired outcome. It is recommended that the Department of Social Development should consider these factors and add them in the checklist before the funding of the project is approved. It is also important to determine the duration of the project in order to be able to measure its impact in a given period of time.
- Full Text:
- Date Issued: 2008
- Authors: Makhalane, Vuyisile
- Date: 2008
- Subjects: Economic assistance, Domestic -- South Africa -- Eastern Cape , Poverty -- Economic aspects -- South Africa , Poverty -- South Africa -- Eastern Cape , Poverty -- Government policy -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8218 , http://hdl.handle.net/10948/1005 , Economic assistance, Domestic -- South Africa -- Eastern Cape , Poverty -- Economic aspects -- South Africa , Poverty -- South Africa -- Eastern Cape , Poverty -- Government policy -- South Africa -- Eastern Cape
- Description: The current study aimed at assessing the factors contributing to sustainability of Poverty Relief Projects by the Department of Social Development. The study was conducted in the Eastern Cape within Chris Hani District at Sakhizwe Local Municipality. The study employed both quantitative and qualitative research methods. Purposive sampling procedures have been seen as most suitable for this study and have been utilized to identify participants of the study. The sample consisted of thirty project members from six different projects and also included five Community Development Practitioners from the Department of Social Development. Semi- structured interviews, document review and focus group discussion were used to collect data for the study. The data was analyzed using descriptive statistics and thematic methods. The study revealed factors that contribute to the sustainability of the projects. These factors include the capacity of the project members and the departmental officials to implement and monitor the projects. Management and organization of the project plays an important role in determining the sustainability. Active participation of the project members in the planning of the project is important. Stakeholder participation and sharing of expertise is another important factor in determining the sustainability of the projects. Lastly, the study shows that monitoring and evaluation of the progress is necessary to ensure that the project achieve the desired outcome. It is recommended that the Department of Social Development should consider these factors and add them in the checklist before the funding of the project is approved. It is also important to determine the duration of the project in order to be able to measure its impact in a given period of time.
- Full Text:
- Date Issued: 2008
The attitudes of isiXhosa-speaking students toward various languages of learning and teaching (LOLT) issues at Rhodes University
- Authors: Aziakpono, Philomina
- Date: 2008
- Subjects: Rhodes University -- Students -- Attitudes Language and education -- South Africa Xhosa language -- Study and teaching (Higher) -- South Africa English language -- Study and teaching (Higher) -- South Africa Education, Bilingual -- South Africa Language policy -- South Africa Language planning -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2339 , http://hdl.handle.net/10962/d1002621
- Description: This study aims at eliciting opinions and beliefs of isiXhosa-speaking students to revealtheir attitudes toward various languages of learning and teaching (LOLT) issues at RhodesUniversity, and to determine the influence of a number of variables (such as age, gender,schooling background, level of study and field of study) on these attitudes. Another aim of the study is to compare the findings of this research to the recent findings on isiXhosaspeaking students’ language attitudes at the University of the Western Cape (Dyers 1999) and the University of Fort Hare (Dalvit 2004). Qualitative and quantitative methods were used: data was gathered using a survey that employed a questionnaire and interviews (individual and focus group). The questionnaire data is analysed through using percentage scores as well as mean values coupled with Chi-square tests, while the interviews are analysed qualitatively to further confirm the results of the quantitative analysis. Results are also compared with other recent surveys at South African universities. The results reveal that respondents had a generally positive attitude toward English as LOLT, based mainly on instrumental motivations. More importantly, there was a positive attitude toward the use of isiXhosa alongside English. The motivations for the use of isiXhosa were both instrumental and integrative in nature. The majority of respondents who supported a bilingual arrangement did not, however, believe that a fully-fledged bilingual policy would be practical, mainly because of the multilingual nature of Rhodes University. They felt, however, that providing English and isiXhosa exam question-papers, bilingual tutor support and isiXhosa definitions of discipline-specific technical terms would facilitate learning. Most of the variables mentioned above had an influence on the relevant language attitudes, often confirming the findings of other studies. For instance, schooling background greatly influenced the language attitudes of respondents. Those from previously advantaged English-only schools showed very positive attitudes toward an English-only policy, while most respondents from formerly disadvantaged DET bilingual schools were favourably disposed toward a bilingual policy of English and isiXhosa at Rhodes University. A comparison of the findings of this study with those of recent findings on isiXhosa students’ language attitudes at other universities reveals that respondents at the University of Fort Hare were most favourable toward a bilingual policy, those at the University of the Western Cape were to some extent favourable toward a bilingual arrangement, while respondents at Rhodes University were least favourable toward a bilingual policy.
- Full Text:
- Date Issued: 2008
- Authors: Aziakpono, Philomina
- Date: 2008
- Subjects: Rhodes University -- Students -- Attitudes Language and education -- South Africa Xhosa language -- Study and teaching (Higher) -- South Africa English language -- Study and teaching (Higher) -- South Africa Education, Bilingual -- South Africa Language policy -- South Africa Language planning -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2339 , http://hdl.handle.net/10962/d1002621
- Description: This study aims at eliciting opinions and beliefs of isiXhosa-speaking students to revealtheir attitudes toward various languages of learning and teaching (LOLT) issues at RhodesUniversity, and to determine the influence of a number of variables (such as age, gender,schooling background, level of study and field of study) on these attitudes. Another aim of the study is to compare the findings of this research to the recent findings on isiXhosaspeaking students’ language attitudes at the University of the Western Cape (Dyers 1999) and the University of Fort Hare (Dalvit 2004). Qualitative and quantitative methods were used: data was gathered using a survey that employed a questionnaire and interviews (individual and focus group). The questionnaire data is analysed through using percentage scores as well as mean values coupled with Chi-square tests, while the interviews are analysed qualitatively to further confirm the results of the quantitative analysis. Results are also compared with other recent surveys at South African universities. The results reveal that respondents had a generally positive attitude toward English as LOLT, based mainly on instrumental motivations. More importantly, there was a positive attitude toward the use of isiXhosa alongside English. The motivations for the use of isiXhosa were both instrumental and integrative in nature. The majority of respondents who supported a bilingual arrangement did not, however, believe that a fully-fledged bilingual policy would be practical, mainly because of the multilingual nature of Rhodes University. They felt, however, that providing English and isiXhosa exam question-papers, bilingual tutor support and isiXhosa definitions of discipline-specific technical terms would facilitate learning. Most of the variables mentioned above had an influence on the relevant language attitudes, often confirming the findings of other studies. For instance, schooling background greatly influenced the language attitudes of respondents. Those from previously advantaged English-only schools showed very positive attitudes toward an English-only policy, while most respondents from formerly disadvantaged DET bilingual schools were favourably disposed toward a bilingual policy of English and isiXhosa at Rhodes University. A comparison of the findings of this study with those of recent findings on isiXhosa students’ language attitudes at other universities reveals that respondents at the University of Fort Hare were most favourable toward a bilingual policy, those at the University of the Western Cape were to some extent favourable toward a bilingual arrangement, while respondents at Rhodes University were least favourable toward a bilingual policy.
- Full Text:
- Date Issued: 2008
The auditor's duty of reasonable care and skill and the expectation to detect fraud
- Kujinga, Benjamin Tanyaradzwa
- Authors: Kujinga, Benjamin Tanyaradzwa
- Date: 2008
- Subjects: Auditing Standards , Accounting fraud , Financial statements -- Law and legislation
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:11115 , http://hdl.handle.net/10353/104 , Auditing Standards , Accounting fraud , Financial statements -- Law and legislation
- Description: Auditors perform a very important task within the context of the affairs of a company because financial reporting can only serve its purpose if stakeholders can rely on its accuracy and reliability. An auditor’s duty is to opine whether an entity’s financial reporting has been done according to the requirements of the law. The responsibility of reporting according to the law lies with an entity’s directors. Auditors cannot issue an absolute assurance as to the lawfulness and reliability of an entity’s financial reporting. However when it is subsequently discovered that the financial reporting was incorrect and that fraud has occurred auditors are often blamed and sued for enormous amounts of money for failing to detect material anomalies in the financial reports. These actions are based on the fact that auditors have a duty to exercise reasonable care and skill in the performance of their duties and through their failure to act as such, have caused financial harm to the clients or third parties. The fact that auditors are only required by law to exercise reasonable care and skill and perform an audit according to the standards of the reasonable auditor and not the most meticulous one, is often not regarded or is sometimes deliberately ignored. This clearly represents a problem in our law, namely that the presence of fraud in financial reports does not in itself suggest negligence on the part of the auditor but is apparently often perceived to do so. This research shows that the auditor’s duty of reasonable care and skill does not necessarily entail the duty to detect fraud. The elements of the duty of reasonable care and skill are identified from case law, legislation and international auditing standards. In order to limit the liability of auditors in general it is important to focus also on the elements of fault (negligence), wrongfulness and causation. This research shows that negligence cannot be established merely by the presence of fraud or material misstatements in financial statements. The responsibility for fair financial reporting lies with the directors. This research gives prominence to this fact which often seems to be ignored for convenience and in order to place the blame on the auditors. This research implicitly asks the question, why are auditors being held responsible for material misstatements in a company’s financial statements and not the directors? Guidelines for determining the extent of an auditor’s liability in this regard are formulated in this research.
- Full Text:
- Date Issued: 2008
- Authors: Kujinga, Benjamin Tanyaradzwa
- Date: 2008
- Subjects: Auditing Standards , Accounting fraud , Financial statements -- Law and legislation
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: vital:11115 , http://hdl.handle.net/10353/104 , Auditing Standards , Accounting fraud , Financial statements -- Law and legislation
- Description: Auditors perform a very important task within the context of the affairs of a company because financial reporting can only serve its purpose if stakeholders can rely on its accuracy and reliability. An auditor’s duty is to opine whether an entity’s financial reporting has been done according to the requirements of the law. The responsibility of reporting according to the law lies with an entity’s directors. Auditors cannot issue an absolute assurance as to the lawfulness and reliability of an entity’s financial reporting. However when it is subsequently discovered that the financial reporting was incorrect and that fraud has occurred auditors are often blamed and sued for enormous amounts of money for failing to detect material anomalies in the financial reports. These actions are based on the fact that auditors have a duty to exercise reasonable care and skill in the performance of their duties and through their failure to act as such, have caused financial harm to the clients or third parties. The fact that auditors are only required by law to exercise reasonable care and skill and perform an audit according to the standards of the reasonable auditor and not the most meticulous one, is often not regarded or is sometimes deliberately ignored. This clearly represents a problem in our law, namely that the presence of fraud in financial reports does not in itself suggest negligence on the part of the auditor but is apparently often perceived to do so. This research shows that the auditor’s duty of reasonable care and skill does not necessarily entail the duty to detect fraud. The elements of the duty of reasonable care and skill are identified from case law, legislation and international auditing standards. In order to limit the liability of auditors in general it is important to focus also on the elements of fault (negligence), wrongfulness and causation. This research shows that negligence cannot be established merely by the presence of fraud or material misstatements in financial statements. The responsibility for fair financial reporting lies with the directors. This research gives prominence to this fact which often seems to be ignored for convenience and in order to place the blame on the auditors. This research implicitly asks the question, why are auditors being held responsible for material misstatements in a company’s financial statements and not the directors? Guidelines for determining the extent of an auditor’s liability in this regard are formulated in this research.
- Full Text:
- Date Issued: 2008
The career development of low socioeconomic status black South African adolescents: a career systems perspective
- Authors: Geijsendorpher, Clare
- Date: 2008
- Subjects: Blacks -- Education -- South Africa , Education and state -- South Africa , Vocational guidance -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9920 , http://hdl.handle.net/10948/670 , Blacks -- Education -- South Africa , Education and state -- South Africa , Vocational guidance -- South Africa
- Description: The adolescent stage of development entails many overt and covert challenges and influences that have bearing on spheres of later life, including career development. With South African counsellors being largely dependent on Western career theories, the influence of contextual factors such as cultural beliefs and historical background on the career development of South African adolescents has been largely ignored. The recent acknowledgement of the unique and complex interrelationship between individuals and their specific social, environmental and societal context has motivated the development of an overarching theoretical framework of career development, the Systems Theory Framework (STF). The present study has therefore employed the STF and a qualitative career assessment measure, the My System of Career Influences (MSCI), to facilitate in exploring and describing the unique systems of career influence on the career development of a group of South African adolescents. A non-probability, purposive sampling technique was employed to obtain the sample from a co-educational, Xhosa-speaking secondary school situated in a low socioeconomic area. The research approach was exploratory and descriptive in nature, and the MSCI assisted in the collection of qualitative and quantitative data from a sample of 64 Grade 9, 10 and 11 female and male black adolescents from low socioeconomic status environments. The qualitative data was subjected to content analysis to identify themes, while frequency counts/percentages were used for the quantitative data. The results of the study indicate that all influences within the three interrelated career systems have an influence on the career development of black adolescents. Furthermore, the MSCI workbook was shown to assist participants in identifying and evaluating significant systemic influences that have contributed to their career development to date. Participants from both genders and all grade levels were able to successfully complete the MSCI workbook and provide reflective comments on their MSCI personalised diagrams. The applicability of both the STF and the MSCI are acknowledged. Limitations and recommendations for future research based on the present findings are suggested.
- Full Text:
- Date Issued: 2008
- Authors: Geijsendorpher, Clare
- Date: 2008
- Subjects: Blacks -- Education -- South Africa , Education and state -- South Africa , Vocational guidance -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9920 , http://hdl.handle.net/10948/670 , Blacks -- Education -- South Africa , Education and state -- South Africa , Vocational guidance -- South Africa
- Description: The adolescent stage of development entails many overt and covert challenges and influences that have bearing on spheres of later life, including career development. With South African counsellors being largely dependent on Western career theories, the influence of contextual factors such as cultural beliefs and historical background on the career development of South African adolescents has been largely ignored. The recent acknowledgement of the unique and complex interrelationship between individuals and their specific social, environmental and societal context has motivated the development of an overarching theoretical framework of career development, the Systems Theory Framework (STF). The present study has therefore employed the STF and a qualitative career assessment measure, the My System of Career Influences (MSCI), to facilitate in exploring and describing the unique systems of career influence on the career development of a group of South African adolescents. A non-probability, purposive sampling technique was employed to obtain the sample from a co-educational, Xhosa-speaking secondary school situated in a low socioeconomic area. The research approach was exploratory and descriptive in nature, and the MSCI assisted in the collection of qualitative and quantitative data from a sample of 64 Grade 9, 10 and 11 female and male black adolescents from low socioeconomic status environments. The qualitative data was subjected to content analysis to identify themes, while frequency counts/percentages were used for the quantitative data. The results of the study indicate that all influences within the three interrelated career systems have an influence on the career development of black adolescents. Furthermore, the MSCI workbook was shown to assist participants in identifying and evaluating significant systemic influences that have contributed to their career development to date. Participants from both genders and all grade levels were able to successfully complete the MSCI workbook and provide reflective comments on their MSCI personalised diagrams. The applicability of both the STF and the MSCI are acknowledged. Limitations and recommendations for future research based on the present findings are suggested.
- Full Text:
- Date Issued: 2008
The cryopreservation potential and ultrastructure of Agulhas sole Austroglossus pectoralis spermatozoa
- Authors: Markovina, Michael Zeljan
- Date: 2008
- Subjects: Spermatozoa , Spermatozoa -- Cryopreservation , Aquaculture , Fishes -- Breeding , Soleidae , Flatfishes , Agulhas Current (South Africa)
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5251 , http://hdl.handle.net/10962/d1005094 , Spermatozoa , Spermatozoa -- Cryopreservation , Aquaculture , Fishes -- Breeding , Soleidae , Flatfishes , Agulhas Current (South Africa)
- Description: As the estimated market demand for the Agulhas sole Austroglossus pectoralis exceeds the annual catch from trawlers, this species is a potential aquaculture candidate. Broodstock conditioning and gamete preservation is part of research and development aiming at establishing a breeding protocol for a new aquaculture species. Based on a literature review of the morphology of pleuronectiform spermatozoa, this study was designed firstly, to contribute to the field of spermatozoan morphology by describing the ultrastructure of A. pectoralis spermatozoa. This was followed by an experiment to cryopreserve mature spermatozoa to provide baseline data for future studies on this and related species. The testis of A. pectoralis was a paired structure encased in a membrane, the tunica albuginea. The primary testis was located on the dorsal surface of the rib cage and the secondary testis on the ventral side. The testis was of an unrestricted spermatogonial type, based upon observations of spermatogonia along the entire length of the lobule. Mature spermatozoa of A. pectoralis had an acrosome-free ovoid head 1.68 ± 1.6μm in length and 1.7 ± 1.6μm in diameter, a short mid-piece of 0.5 ± 0.1μm in length, containing 7 irregularly shaped mitochondria forming a ring-like structure at the base of the nucleus. The flagellae were 47.4 ± 4.8μm in length, most with two plasma membrane lateral fin-like projections. However, some flagellae had either zero or three lateral fin projections. Cross-sections of the flagellae showed an axenome with a 9+2 microtubule configuration. The proximal and distal centriols were coaxal, situated deep within the nuclear fossa. The structure of A. pectoralis spermatozoa conformed to the type 1 ect-aquasperm, also found in externally fertilizing species. This type has been suggested to be the plesiomorphic form in Neopterigians. Finally, this study contributed to a cryopreservation protocol for A. pectoralis spermatozoa by testing the two cryoprotectants dimethyl sulphoxide (DMSO) and glycerol. Glycerol, at a concentration of 10%, offered better cryoprotection than DMSO. This was established using flow cytometry analysis of post-thaw nuclear membrane integrity after 64 days of storage in liquid nitrogen. The toxicity of DMSO to isolated cellular proteins may have resulted in DMSO-treated sperm having the highest percent (35.2% ± 3.2%) of non-viable cells compared with 23.0% ± 2.5% and 27.8% ± 3.4% for glycerol and the control, respectively. The presence of sucrose in the Modified Mounib Medium extender solution may explain why 45.5% ± 5% of the sperm cells were potentially viable in the control treatment. Initially, the white margined sole Dagatichthys marginatus (Soleidae) was selected as the most suitable candidate for flatfish aquaculture in South Africa. Thus, the aim of this study was to investigate the cryogenic potential and ultrastructure of D. marginatus spermatozoa. However, due to a skewed sex ratio, there were not enough males available to study this species. A skewed sex ratio is common amongst soleids, thus, the need to develop effective cryopreservation methods and to develop an understanding of sperm morphology so that the best time for cryopreservation can be chosen. In conclusion, this first description of spermatozan morphology of A. pectoralis contributed to our understanding of soleid sperm ultrastructure. In addition, a comparison of testis appearance between fish sampled just prior to spawning season and fish with mature sperm provided information on the spawning season of this species. The findings from the cryopreservation experiment suggested that glycerol was a feasible cryoprotectant for this species when sperm was prepared under field conditions.
- Full Text:
- Date Issued: 2008
- Authors: Markovina, Michael Zeljan
- Date: 2008
- Subjects: Spermatozoa , Spermatozoa -- Cryopreservation , Aquaculture , Fishes -- Breeding , Soleidae , Flatfishes , Agulhas Current (South Africa)
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5251 , http://hdl.handle.net/10962/d1005094 , Spermatozoa , Spermatozoa -- Cryopreservation , Aquaculture , Fishes -- Breeding , Soleidae , Flatfishes , Agulhas Current (South Africa)
- Description: As the estimated market demand for the Agulhas sole Austroglossus pectoralis exceeds the annual catch from trawlers, this species is a potential aquaculture candidate. Broodstock conditioning and gamete preservation is part of research and development aiming at establishing a breeding protocol for a new aquaculture species. Based on a literature review of the morphology of pleuronectiform spermatozoa, this study was designed firstly, to contribute to the field of spermatozoan morphology by describing the ultrastructure of A. pectoralis spermatozoa. This was followed by an experiment to cryopreserve mature spermatozoa to provide baseline data for future studies on this and related species. The testis of A. pectoralis was a paired structure encased in a membrane, the tunica albuginea. The primary testis was located on the dorsal surface of the rib cage and the secondary testis on the ventral side. The testis was of an unrestricted spermatogonial type, based upon observations of spermatogonia along the entire length of the lobule. Mature spermatozoa of A. pectoralis had an acrosome-free ovoid head 1.68 ± 1.6μm in length and 1.7 ± 1.6μm in diameter, a short mid-piece of 0.5 ± 0.1μm in length, containing 7 irregularly shaped mitochondria forming a ring-like structure at the base of the nucleus. The flagellae were 47.4 ± 4.8μm in length, most with two plasma membrane lateral fin-like projections. However, some flagellae had either zero or three lateral fin projections. Cross-sections of the flagellae showed an axenome with a 9+2 microtubule configuration. The proximal and distal centriols were coaxal, situated deep within the nuclear fossa. The structure of A. pectoralis spermatozoa conformed to the type 1 ect-aquasperm, also found in externally fertilizing species. This type has been suggested to be the plesiomorphic form in Neopterigians. Finally, this study contributed to a cryopreservation protocol for A. pectoralis spermatozoa by testing the two cryoprotectants dimethyl sulphoxide (DMSO) and glycerol. Glycerol, at a concentration of 10%, offered better cryoprotection than DMSO. This was established using flow cytometry analysis of post-thaw nuclear membrane integrity after 64 days of storage in liquid nitrogen. The toxicity of DMSO to isolated cellular proteins may have resulted in DMSO-treated sperm having the highest percent (35.2% ± 3.2%) of non-viable cells compared with 23.0% ± 2.5% and 27.8% ± 3.4% for glycerol and the control, respectively. The presence of sucrose in the Modified Mounib Medium extender solution may explain why 45.5% ± 5% of the sperm cells were potentially viable in the control treatment. Initially, the white margined sole Dagatichthys marginatus (Soleidae) was selected as the most suitable candidate for flatfish aquaculture in South Africa. Thus, the aim of this study was to investigate the cryogenic potential and ultrastructure of D. marginatus spermatozoa. However, due to a skewed sex ratio, there were not enough males available to study this species. A skewed sex ratio is common amongst soleids, thus, the need to develop effective cryopreservation methods and to develop an understanding of sperm morphology so that the best time for cryopreservation can be chosen. In conclusion, this first description of spermatozan morphology of A. pectoralis contributed to our understanding of soleid sperm ultrastructure. In addition, a comparison of testis appearance between fish sampled just prior to spawning season and fish with mature sperm provided information on the spawning season of this species. The findings from the cryopreservation experiment suggested that glycerol was a feasible cryoprotectant for this species when sperm was prepared under field conditions.
- Full Text:
- Date Issued: 2008
The development and evaluation of a cohesion-building programme for a South African male collegiate basketball team
- Authors: Razafimbola, Sandimampita
- Date: 2008
- Subjects: Teamwork (Sports) Basketball teams College sports Sports -- Psychological aspects
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3040 , http://hdl.handle.net/10962/d1002549
- Description: There is a general consensus among sport coaches and practitioners that it is better to work with a cohesive team. Research on cohesion has provided positive links between cohesion and performance as well as the overall well-being of the team and its members. The purpose of this study is to develop and evaluate a cohesion-building programme under an Action Research paradigm. The Group Environment Questionnaire, in parallel with focus group discussions were used to assist in the development and evaluation of a cohesion-building programme tailored to the specific needs of the Rhodes University men’s basketball 1st team. The team is known to be a good team but it was missing something that made it become great. Fostering higher cohesiveness was deemed to be the missing link to the chain of success. Various changes were brought to the 1) team structure, 2) team processes, 3) team environment to enhance the team’s cohesiveness levels. It was found that the programme was positive and powerful in that it accelerated the process of cohesion building within the team. It was also found that the programme had the power to transcend demographical barriers and unite people from diverse backgrounds. Finally, the programme increased the team’s performance level and enabled it to achieve objectives that were never achieved by any other men’s basketball team at Rhodes University before. Naturally there are going to be some ups and downs, especially if you have individuals trying to achieve at a high level. But when we stepped in between the lines, we knew what we were capable of doing. When a pressure situation presented itself, we were plugged into one another like a cohesive unit. That’s why we were able to come back so often and win so many close games. And that’s why we were able to beat more talented team. - Michael Jordan (former Chicago Bulls; NBA Hall of Famer).
- Full Text:
- Date Issued: 2008
- Authors: Razafimbola, Sandimampita
- Date: 2008
- Subjects: Teamwork (Sports) Basketball teams College sports Sports -- Psychological aspects
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3040 , http://hdl.handle.net/10962/d1002549
- Description: There is a general consensus among sport coaches and practitioners that it is better to work with a cohesive team. Research on cohesion has provided positive links between cohesion and performance as well as the overall well-being of the team and its members. The purpose of this study is to develop and evaluate a cohesion-building programme under an Action Research paradigm. The Group Environment Questionnaire, in parallel with focus group discussions were used to assist in the development and evaluation of a cohesion-building programme tailored to the specific needs of the Rhodes University men’s basketball 1st team. The team is known to be a good team but it was missing something that made it become great. Fostering higher cohesiveness was deemed to be the missing link to the chain of success. Various changes were brought to the 1) team structure, 2) team processes, 3) team environment to enhance the team’s cohesiveness levels. It was found that the programme was positive and powerful in that it accelerated the process of cohesion building within the team. It was also found that the programme had the power to transcend demographical barriers and unite people from diverse backgrounds. Finally, the programme increased the team’s performance level and enabled it to achieve objectives that were never achieved by any other men’s basketball team at Rhodes University before. Naturally there are going to be some ups and downs, especially if you have individuals trying to achieve at a high level. But when we stepped in between the lines, we knew what we were capable of doing. When a pressure situation presented itself, we were plugged into one another like a cohesive unit. That’s why we were able to come back so often and win so many close games. And that’s why we were able to beat more talented team. - Michael Jordan (former Chicago Bulls; NBA Hall of Famer).
- Full Text:
- Date Issued: 2008
The development and evaluation of a custom-built synchronous online learning environment for tertiary education in South Africa
- Authors: Halse, Michelle Louise
- Date: 2008 , 2008-02-23
- Subjects: Education, Higher -- South Africa -- Computer-assisted instruction , Universities and colleges -- Computer networks -- South Africa , Internet in higher education -- South Africa , Distance education -- South Africa -- Computer-assisted instruction , Computer-assisted instruction -- South Africa , Computer science -- Study and teaching (Higher) -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4636 , http://hdl.handle.net/10962/d1006545 , Education, Higher -- South Africa -- Computer-assisted instruction , Universities and colleges -- Computer networks -- South Africa , Internet in higher education -- South Africa , Distance education -- South Africa -- Computer-assisted instruction , Computer-assisted instruction -- South Africa , Computer science -- Study and teaching (Higher) -- South Africa
- Description: The Departments of Computer Science and Information Systems at Rhodes University currently share certain honours-level (fourth year) course modules with students from the corresponding departments at the previously disadvantaged University of Fort Hare. These lectures are currently delivered using video-conferencing. This was found to present a number of problems including challenges in terms of implementing desired pedagogical approaches, inequitable learning experiences, student disengagement at the remote venue, and inflexibility of the video-conferencing system. In order to address these problems, various e-learning modes were investigated and synchronous e-learning were found to offer a number of advantages over asynchronous e-learning. Live Virtual Classrooms (LVCs) were identified as synchronous e-learning tools that support the pedagogical principles important to the two universities and to the broader context of South African tertiary education, and commercial LVC applications were investigated and evaluated. Informed by the results of this investigation a small, simple LVC was designed, developed and customised for use in a predominantly academic sphere and deployment in a South African tertiary educational context. Testing and evaluation of this solution was carried out and the results analysed in terms of the LVC’s technical merits and the pedagogical value of the solution as experienced by students and lecturers/facilitators. An evaluation of this solution indicated that the LVC solves a number of the identified problems with video-conferencing and also provides a flexible/customisable/extensible solution that supports highly interactive, collaborative, learner-centred education. The custom LVC solution could be easily adapted to the specific needs of any tertiary educational institute in the country, and results may benefit other tertiary educational institutions involved in or dependant on distance learning.
- Full Text:
- Date Issued: 2008
- Authors: Halse, Michelle Louise
- Date: 2008 , 2008-02-23
- Subjects: Education, Higher -- South Africa -- Computer-assisted instruction , Universities and colleges -- Computer networks -- South Africa , Internet in higher education -- South Africa , Distance education -- South Africa -- Computer-assisted instruction , Computer-assisted instruction -- South Africa , Computer science -- Study and teaching (Higher) -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4636 , http://hdl.handle.net/10962/d1006545 , Education, Higher -- South Africa -- Computer-assisted instruction , Universities and colleges -- Computer networks -- South Africa , Internet in higher education -- South Africa , Distance education -- South Africa -- Computer-assisted instruction , Computer-assisted instruction -- South Africa , Computer science -- Study and teaching (Higher) -- South Africa
- Description: The Departments of Computer Science and Information Systems at Rhodes University currently share certain honours-level (fourth year) course modules with students from the corresponding departments at the previously disadvantaged University of Fort Hare. These lectures are currently delivered using video-conferencing. This was found to present a number of problems including challenges in terms of implementing desired pedagogical approaches, inequitable learning experiences, student disengagement at the remote venue, and inflexibility of the video-conferencing system. In order to address these problems, various e-learning modes were investigated and synchronous e-learning were found to offer a number of advantages over asynchronous e-learning. Live Virtual Classrooms (LVCs) were identified as synchronous e-learning tools that support the pedagogical principles important to the two universities and to the broader context of South African tertiary education, and commercial LVC applications were investigated and evaluated. Informed by the results of this investigation a small, simple LVC was designed, developed and customised for use in a predominantly academic sphere and deployment in a South African tertiary educational context. Testing and evaluation of this solution was carried out and the results analysed in terms of the LVC’s technical merits and the pedagogical value of the solution as experienced by students and lecturers/facilitators. An evaluation of this solution indicated that the LVC solves a number of the identified problems with video-conferencing and also provides a flexible/customisable/extensible solution that supports highly interactive, collaborative, learner-centred education. The custom LVC solution could be easily adapted to the specific needs of any tertiary educational institute in the country, and results may benefit other tertiary educational institutions involved in or dependant on distance learning.
- Full Text:
- Date Issued: 2008
The development of a putative microbial product for use in crop production
- Authors: Gumede, Halalisani
- Date: 2008
- Subjects: Agricultural productivity , Agriculture -- Economic aspects , Microbial products , Bacterial diseases of plants , Biological pest control agents , Lettuce -- Diseases and pests , Crops -- Nutrition , Bacillus (Bacteria) , Phytopathogenic microorganisms -- Control
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:3945 , http://hdl.handle.net/10962/d1004004 , Agricultural productivity , Agriculture -- Economic aspects , Microbial products , Bacterial diseases of plants , Biological pest control agents , Lettuce -- Diseases and pests , Crops -- Nutrition , Bacillus (Bacteria) , Phytopathogenic microorganisms -- Control
- Description: The challenges faced by the agricultural sector especially around improving production yields using environmentally friendly solutions have received market attention. Biological intervention can range from application of biological products to enhance the nutritional value of crops or to control plant pathogens. Biostart, a biological product that demonstrated growth enhancement when applied in lettuce crops is currently in the market. The product is comprised of a consortium of bacterial isolates (Bacillus licheniformis, Brevibacillus laterosporus and Bacillus laterosporus) but the contribution of the individual isolates to growth enhancement had not been elucidated. Green house experiments on lettuce seedlings with individual and mixed treatments were commissioned to determine such contribution. There was either no or marginal growth enhancement observed in the experiments. The results showed that the product was effective as a consortium and not as individual isolates. Further isolation and screening for potential Bacilli with antifungal properties was undertaken. An isolate identified as Bacillus subtilis that demonstrated inhibition against a wide spectrum of fungi, and especially the phytopathogenic Verticillium dahliae and Fusarium oxysporum, was successfully identified. The isolate was cryo-preserved and cultivated to significant levels at bench scale. A characterized comparison of different putative products with known systematic fungicide showed potential application even of heat treated products. The product showed control V. dahliae when tested in green houses with potatoes and tomatoes as test crops. This isolate has been targeted for further development as a biological control product.
- Full Text:
- Date Issued: 2008
- Authors: Gumede, Halalisani
- Date: 2008
- Subjects: Agricultural productivity , Agriculture -- Economic aspects , Microbial products , Bacterial diseases of plants , Biological pest control agents , Lettuce -- Diseases and pests , Crops -- Nutrition , Bacillus (Bacteria) , Phytopathogenic microorganisms -- Control
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:3945 , http://hdl.handle.net/10962/d1004004 , Agricultural productivity , Agriculture -- Economic aspects , Microbial products , Bacterial diseases of plants , Biological pest control agents , Lettuce -- Diseases and pests , Crops -- Nutrition , Bacillus (Bacteria) , Phytopathogenic microorganisms -- Control
- Description: The challenges faced by the agricultural sector especially around improving production yields using environmentally friendly solutions have received market attention. Biological intervention can range from application of biological products to enhance the nutritional value of crops or to control plant pathogens. Biostart, a biological product that demonstrated growth enhancement when applied in lettuce crops is currently in the market. The product is comprised of a consortium of bacterial isolates (Bacillus licheniformis, Brevibacillus laterosporus and Bacillus laterosporus) but the contribution of the individual isolates to growth enhancement had not been elucidated. Green house experiments on lettuce seedlings with individual and mixed treatments were commissioned to determine such contribution. There was either no or marginal growth enhancement observed in the experiments. The results showed that the product was effective as a consortium and not as individual isolates. Further isolation and screening for potential Bacilli with antifungal properties was undertaken. An isolate identified as Bacillus subtilis that demonstrated inhibition against a wide spectrum of fungi, and especially the phytopathogenic Verticillium dahliae and Fusarium oxysporum, was successfully identified. The isolate was cryo-preserved and cultivated to significant levels at bench scale. A characterized comparison of different putative products with known systematic fungicide showed potential application even of heat treated products. The product showed control V. dahliae when tested in green houses with potatoes and tomatoes as test crops. This isolate has been targeted for further development as a biological control product.
- Full Text:
- Date Issued: 2008
The development of a total quality management organisational culture for Eden District Municipality
- Authors: Jantjies, Xavier
- Date: 2008
- Subjects: Total quality management -- South Africa -- Eden district municipality , Total quality management in government -- South Africa -- Eden district municipality , Organizational effectiveness , Industrial management
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8708 , http://hdl.handle.net/10948/988 , Total quality management -- South Africa -- Eden district municipality , Total quality management in government -- South Africa -- Eden district municipality , Organizational effectiveness , Industrial management
- Description: Local governments are under tremendous pressure to control their costs and improve their services. Managing quality at local government level implies an enormous upheaval in organisational culture. The changing environment calls for new approaches to meeting the organisation’s mission. Total quality management is one of the tools, which government organisations are embracing to meet the growing demand of a changing environment. This paper will discuss the quest for service excellence and continuous improvement and the role of employees in total quality management and how this can be maximized by managers. It will also focus on cultural transformation principles that are useful in promoting quality processes and output and consequently service excellence in an organisation. The main objective of this research study is to investigate how a total quality management organisational culture can be developed at Eden District Municipality. To realize it, the current organisational culture at Eden District Municipality was analysed to determine what should be done. A literature review was conducted to determine the components of a total quality management organisational culture. All this information was used to formulate an approach for the development of a total quality management organisational culture. The empirical study involved a questionnaire, a sample and statistical analysis adapted to solve the main and sub-problems of the study. The research data indicated that Eden District Municipality does not support a total quality management organisational culture.
- Full Text:
- Date Issued: 2008
- Authors: Jantjies, Xavier
- Date: 2008
- Subjects: Total quality management -- South Africa -- Eden district municipality , Total quality management in government -- South Africa -- Eden district municipality , Organizational effectiveness , Industrial management
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8708 , http://hdl.handle.net/10948/988 , Total quality management -- South Africa -- Eden district municipality , Total quality management in government -- South Africa -- Eden district municipality , Organizational effectiveness , Industrial management
- Description: Local governments are under tremendous pressure to control their costs and improve their services. Managing quality at local government level implies an enormous upheaval in organisational culture. The changing environment calls for new approaches to meeting the organisation’s mission. Total quality management is one of the tools, which government organisations are embracing to meet the growing demand of a changing environment. This paper will discuss the quest for service excellence and continuous improvement and the role of employees in total quality management and how this can be maximized by managers. It will also focus on cultural transformation principles that are useful in promoting quality processes and output and consequently service excellence in an organisation. The main objective of this research study is to investigate how a total quality management organisational culture can be developed at Eden District Municipality. To realize it, the current organisational culture at Eden District Municipality was analysed to determine what should be done. A literature review was conducted to determine the components of a total quality management organisational culture. All this information was used to formulate an approach for the development of a total quality management organisational culture. The empirical study involved a questionnaire, a sample and statistical analysis adapted to solve the main and sub-problems of the study. The research data indicated that Eden District Municipality does not support a total quality management organisational culture.
- Full Text:
- Date Issued: 2008
The devil in disguise a comparative study of Thomas Mann's "Doktor Faustus" (1947) and Klaus Mann's "Mephisto" (1936), focussing on the role of art as an allegory of the rise and fall of Nazi Germany
- Authors: French, Rebecca S C
- Date: 2008
- Subjects: Mann, Thomas, 1875-1955 Doktor Faustus Mann, Klaus, 1906-1949 Mephisto Arts, German -- 20th Century Art, Germany -- 20th Century National socialism in art National socialism in literature
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3582 , http://hdl.handle.net/10962/d1002157
- Description: This thesis compares the novels Doktor Faustus: das Leben des deutschen Tonsetzers Adrian Leverkühn, erzählt von einem Freunde (Thomas Mann) and Mephisto: Roman einer Karriere (Klaus Mann), insofar as they are portrayals of the situation in Germany during the Third Reich. Essentially a comparative study, I explore similarities and differences – thematic and conceptual – by situating both novels in their socio-historical moment (Chapter 1), exploring their conceptions of German national identity (Chapter 2), tracing intertextual connections to other works (Chapter 3), and, finally, examining their understanding of and reliance on art as insofar as it provides the allegorical framework for their respective portrayals of Nazi Germany (Chapter 4).
- Full Text:
- Date Issued: 2008
- Authors: French, Rebecca S C
- Date: 2008
- Subjects: Mann, Thomas, 1875-1955 Doktor Faustus Mann, Klaus, 1906-1949 Mephisto Arts, German -- 20th Century Art, Germany -- 20th Century National socialism in art National socialism in literature
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3582 , http://hdl.handle.net/10962/d1002157
- Description: This thesis compares the novels Doktor Faustus: das Leben des deutschen Tonsetzers Adrian Leverkühn, erzählt von einem Freunde (Thomas Mann) and Mephisto: Roman einer Karriere (Klaus Mann), insofar as they are portrayals of the situation in Germany during the Third Reich. Essentially a comparative study, I explore similarities and differences – thematic and conceptual – by situating both novels in their socio-historical moment (Chapter 1), exploring their conceptions of German national identity (Chapter 2), tracing intertextual connections to other works (Chapter 3), and, finally, examining their understanding of and reliance on art as insofar as it provides the allegorical framework for their respective portrayals of Nazi Germany (Chapter 4).
- Full Text:
- Date Issued: 2008
The difficulty of living well: effort and failure in the good life
- Authors: Moore, Jesse Alexander
- Date: 2008
- Subjects: Conduct of life Ethics Happiness Values Failure (Psychology) Success Struggle
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2715 , http://hdl.handle.net/10962/d1002845
- Description: We all want to live good lives, but due to the difficulty involved, few of us ever succeed. We usually either fail in our attempts to live well or remain with our safer, and less worthwhile, options. In spite of this, there has been little, if any, investigation of the role that difficulty plays in our attempts to live well, and thus in our conceptions of the good life. Within the field of the good life, philosophers tend to acknowledge the fact that good lives are difficult to live, and leave it at that. Since we must all face the difficulty of living well, the lack of analysis of the implications of difficulty seems a glaring oversight. In order to redress this, I explore the role that difficulty plays in two requirements for living well, namely achievement and reflection. Firstly, I examine the relationship between effort and achievement. I argue that difficulty just is the requirement of effort, and that it is required in order for our achievements to be meaningful and for us to value them. Secondly, I look at the relationship between failure and reflection. I argue that reflection on our failures can lead us to knowledge that helps us to live well and that we would not usually come to if we did not fail. Finally, I look at the roles of effort and failure in some accounts of the good life and I draw on psychological research and theory to provide support for my conclusions about the positive effects of effort. I conclude by examining the implications of reducing difficulty for the future of humankind.
- Full Text:
- Date Issued: 2008
- Authors: Moore, Jesse Alexander
- Date: 2008
- Subjects: Conduct of life Ethics Happiness Values Failure (Psychology) Success Struggle
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2715 , http://hdl.handle.net/10962/d1002845
- Description: We all want to live good lives, but due to the difficulty involved, few of us ever succeed. We usually either fail in our attempts to live well or remain with our safer, and less worthwhile, options. In spite of this, there has been little, if any, investigation of the role that difficulty plays in our attempts to live well, and thus in our conceptions of the good life. Within the field of the good life, philosophers tend to acknowledge the fact that good lives are difficult to live, and leave it at that. Since we must all face the difficulty of living well, the lack of analysis of the implications of difficulty seems a glaring oversight. In order to redress this, I explore the role that difficulty plays in two requirements for living well, namely achievement and reflection. Firstly, I examine the relationship between effort and achievement. I argue that difficulty just is the requirement of effort, and that it is required in order for our achievements to be meaningful and for us to value them. Secondly, I look at the relationship between failure and reflection. I argue that reflection on our failures can lead us to knowledge that helps us to live well and that we would not usually come to if we did not fail. Finally, I look at the roles of effort and failure in some accounts of the good life and I draw on psychological research and theory to provide support for my conclusions about the positive effects of effort. I conclude by examining the implications of reducing difficulty for the future of humankind.
- Full Text:
- Date Issued: 2008
The discursive management of homework practices in three primary schools in Nelson Mandela Bay
- Authors: Felix, Nadine
- Date: 2008
- Subjects: Homework -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8464 , http://hdl.handle.net/10948/782 , Homework -- South Africa -- Port Elizabeth
- Description: This treatise examines the discursive management of homework practices in three primary schools in Nelson Mandela Bay. Grade four is focused on as it is hoped that at this stage of their schooling, the learners are receiving homework and are familiar with the concept. The three schools are from differing social, historical, political and economic backgrounds. The schools chosen are a former model C school, a ‘Coloured’ school and a ‘Township’ school. These three diverse schools have been selected to identify the dominant Discourses that inform the homework practices. The eventual effect of these Discourses on the learners is also included. The material and personal effects on the learners is discussed. The prevalent Discourses on homework in the model C school, work to produce disciplined subjects who are able to ‘self govern’ and thereby succeed in society. At school’s B and C the dominant Discourses are of a deficit nature. These discursively position the learners as victims and subjects who are unable to manage their academic and private selves, as a result of their circumstance. While the staffs at schools B and C appear to be well intentioned, this abovementioned deficit model is perpetuated by their talk. These principals and teachers need to become aware of the power that their discursive formations contain and the impact thereof. A qualitative methodology is adopted in this study. Three different methods of data collection are employed in order to promote triangulation and thereby increase the validity of the findings. Discourse and Critical Discourse analysis provide the tools with which to analyse and draw conclusions from the gathered data.
- Full Text:
- Date Issued: 2008
- Authors: Felix, Nadine
- Date: 2008
- Subjects: Homework -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:8464 , http://hdl.handle.net/10948/782 , Homework -- South Africa -- Port Elizabeth
- Description: This treatise examines the discursive management of homework practices in three primary schools in Nelson Mandela Bay. Grade four is focused on as it is hoped that at this stage of their schooling, the learners are receiving homework and are familiar with the concept. The three schools are from differing social, historical, political and economic backgrounds. The schools chosen are a former model C school, a ‘Coloured’ school and a ‘Township’ school. These three diverse schools have been selected to identify the dominant Discourses that inform the homework practices. The eventual effect of these Discourses on the learners is also included. The material and personal effects on the learners is discussed. The prevalent Discourses on homework in the model C school, work to produce disciplined subjects who are able to ‘self govern’ and thereby succeed in society. At school’s B and C the dominant Discourses are of a deficit nature. These discursively position the learners as victims and subjects who are unable to manage their academic and private selves, as a result of their circumstance. While the staffs at schools B and C appear to be well intentioned, this abovementioned deficit model is perpetuated by their talk. These principals and teachers need to become aware of the power that their discursive formations contain and the impact thereof. A qualitative methodology is adopted in this study. Three different methods of data collection are employed in order to promote triangulation and thereby increase the validity of the findings. Discourse and Critical Discourse analysis provide the tools with which to analyse and draw conclusions from the gathered data.
- Full Text:
- Date Issued: 2008
The distinction between tax evasion, tax avoidance and tax planning
- Authors: Tarrant, Greg
- Date: 2008
- Subjects: South African Revenue Service , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:897 , http://hdl.handle.net/10962/d1004549
- Description: Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
- Full Text:
- Date Issued: 2008
- Authors: Tarrant, Greg
- Date: 2008
- Subjects: South African Revenue Service , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:897 , http://hdl.handle.net/10962/d1004549
- Description: Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
- Full Text:
- Date Issued: 2008