A community partner’s perceptions of a service-learning partnership
- Authors: Queripel, Kathryn
- Date: 2017
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/6978 , vital:21206
- Description: Literature has highlighted the importance of university-community partnerships in servicelearning (SL) as a vehicle for conducting a mutually beneficial service-learning programme (Dorado & Giles, 2004). This research aimed to investigate factors influencing a SL partnership through the insights of a particular community partner. Based on a case study of a rural school in the Eastern Cape, three community partners perceptions were obtained through in-depth semi-structured interviews. Thereafter, thematic analysis was used to analyse the data using Braun and Clarke’s (2006) six phase guide. Three main theme’s emerged from the data that shed light to the key issues shaping community partners perceptions. These were centred on the effects of apartheid including resources, geographic location, and level of commitment from the university. The findings of this research brought forward the importance of awareness of context, responding to the context and commitment displayed in the partnership. This research further highlights the need for community partner’s perspective in literature.
- Full Text:
- Date Issued: 2017
- Authors: Queripel, Kathryn
- Date: 2017
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/6978 , vital:21206
- Description: Literature has highlighted the importance of university-community partnerships in servicelearning (SL) as a vehicle for conducting a mutually beneficial service-learning programme (Dorado & Giles, 2004). This research aimed to investigate factors influencing a SL partnership through the insights of a particular community partner. Based on a case study of a rural school in the Eastern Cape, three community partners perceptions were obtained through in-depth semi-structured interviews. Thereafter, thematic analysis was used to analyse the data using Braun and Clarke’s (2006) six phase guide. Three main theme’s emerged from the data that shed light to the key issues shaping community partners perceptions. These were centred on the effects of apartheid including resources, geographic location, and level of commitment from the university. The findings of this research brought forward the importance of awareness of context, responding to the context and commitment displayed in the partnership. This research further highlights the need for community partner’s perspective in literature.
- Full Text:
- Date Issued: 2017
A comparative analysis of aspects of criminal and civil forfeitures: suggestions for South African asset forfeiture law reform
- Ndzengu, Nkululeko Christopher
- Authors: Ndzengu, Nkululeko Christopher
- Date: 2017
- Subjects: Forfeiture -- South Africa , Forfeiture -- South Africa -- Criminal provisions Reparation (Criminal justice) -- South Africa
- Language: English
- Type: Thesis , Doctoral , LLD
- Identifier: http://hdl.handle.net/10948/14267 , vital:27501
- Description: In order for the proceeds of unlawful activities to be completely dislodged from the criminals’ hands, the latter should be effectively deterred from allowing their assets to be used to execute or facilitate the commission of offences. When properly exacted, in the interests of justice and within the existing constitutional framework, the legal process known as asset forfeiture should ensure that crime never pays. Asset forfeiture refers to both criminal forfeiture, which is conviction based following the United Kingdom asset forfeiture regime and civil forfeiture, which is non-conviction based following the United States of America one.2 Chapter 5 provisions of the Prevention of Organised Crime Act3 (hereafter POCA) provides for court, Basdeo M – Search, Seizure and Asset Forfeiture in the South African Criminal Justice System: Drawing a Balance between Public Utility and Constitutional Rights (2013) LLD, University of South Africa in Chapter 5 where a comprehensive comparative study of SA POCA and United States of America’s asset forfeiture and origin is undertaken. 3 Act 121 of applications for a restraint, confiscation and realisation for the recovery of proceeds of unlawful activities. The restraint is invoked when a suspect is to be charged or has been charged or prosecuted, there are reasonable grounds to believe that a conviction may follow and that a confiscation order may be made. Chapter 6 provisions of POCA provide for court applications for preservation and forfeiture order targeting both the proceeds of unlawful activities and removal from public circulation of instruments or assets used in the commission of offences where the guilt of the wrongdoer is not relevant. POCA has a Schedule with 34 items setting out examples of offences in relation to which civil forfeiture may be invoked. When the State discharges this noble professed task in the name of public safety, security and crime combating, legal challenges arise. This is more so within a constitutional democratic context where both individual and property rights are enshrined and protected. This study deals with some of these challenges. To the mind of a legal researcher, the law of asset forfeiture is, in this process, moulded and developed. South Africa (a developing country), Canada and New Zealand (developed countries in the north and southern hemispheres) have constitutional democracies. They also have asset forfeiture regimes, which attracted the attention of the researcher. The question is: can the developing country learn some best practices from the developed countries in this particular field? It would be interesting to establish this and the level of development of this field in the three countries under study. South Africa, with no federal government, has nine Provinces, single asset forfeiture legislation5 (combining both criminal forfeiture i.e. restraint, confiscation and realisation applications and civil forfeiture i.e. preservation and forfeiture applications), and a criminal statute6 applicable to all such Provinces. It also has, like Canada and New Zealand, pockets of asset forfeiture provisions embedded in various statutes. There is only one asset forfeiture office under the umbrella of the National Prosecuting Authority.7 It has branches8 in the Provinces, invoking the provisions of POCA, since 1999. It is not part of the police department. The researcher joined the South African Port Elizabeth branch in March 2003, Bloemfontein, Kimberly and Mmabatho branches from 2010 to 2011, July 2012 onwards in the Port Elizabeth and has practical experience in this regard. The Prevention of Organised Crime Act 121 of 1998. The Namibian POCA 29 of 2004 is almost a replica of the South African POCA except that the former makes express recognition of the victims of the underlying victims. The Criminal Procedure Act, 51 of 1977 (as amended). The Asset Forfeiture Unit (AFU) with its Head Office situated in Pretoria under the umbrella of the National Prosecution Authority, which Raylene Keightley in Young S Civil Forfeiture of Criminal Property Legal Measures for Targeting the Proceeds of Crime (2009) Cheltenham Edward Elgar Publishing, Inc.: Northampton, MA at 94 calls a specialist implementation agency. In Pretoria, Johannesburg, Cape Town, Port Elizabeth, East London, Durban, Bloemfontein, Kimberley, Mmabatho, Mpumalanga and Limpopo. It comprises of eleven Provinces to which the Criminal Code of Canada, the Controlled Drugs and Substances Act 1996 and a host of other statutes apply. Eight of the eleven Provinces have their own and distinct primary stand-alone asset forfeiture statutes introducing civil forfeiture10 as more fully explained in Chapter 2 of this study.
- Full Text:
- Date Issued: 2017
- Authors: Ndzengu, Nkululeko Christopher
- Date: 2017
- Subjects: Forfeiture -- South Africa , Forfeiture -- South Africa -- Criminal provisions Reparation (Criminal justice) -- South Africa
- Language: English
- Type: Thesis , Doctoral , LLD
- Identifier: http://hdl.handle.net/10948/14267 , vital:27501
- Description: In order for the proceeds of unlawful activities to be completely dislodged from the criminals’ hands, the latter should be effectively deterred from allowing their assets to be used to execute or facilitate the commission of offences. When properly exacted, in the interests of justice and within the existing constitutional framework, the legal process known as asset forfeiture should ensure that crime never pays. Asset forfeiture refers to both criminal forfeiture, which is conviction based following the United Kingdom asset forfeiture regime and civil forfeiture, which is non-conviction based following the United States of America one.2 Chapter 5 provisions of the Prevention of Organised Crime Act3 (hereafter POCA) provides for court, Basdeo M – Search, Seizure and Asset Forfeiture in the South African Criminal Justice System: Drawing a Balance between Public Utility and Constitutional Rights (2013) LLD, University of South Africa in Chapter 5 where a comprehensive comparative study of SA POCA and United States of America’s asset forfeiture and origin is undertaken. 3 Act 121 of applications for a restraint, confiscation and realisation for the recovery of proceeds of unlawful activities. The restraint is invoked when a suspect is to be charged or has been charged or prosecuted, there are reasonable grounds to believe that a conviction may follow and that a confiscation order may be made. Chapter 6 provisions of POCA provide for court applications for preservation and forfeiture order targeting both the proceeds of unlawful activities and removal from public circulation of instruments or assets used in the commission of offences where the guilt of the wrongdoer is not relevant. POCA has a Schedule with 34 items setting out examples of offences in relation to which civil forfeiture may be invoked. When the State discharges this noble professed task in the name of public safety, security and crime combating, legal challenges arise. This is more so within a constitutional democratic context where both individual and property rights are enshrined and protected. This study deals with some of these challenges. To the mind of a legal researcher, the law of asset forfeiture is, in this process, moulded and developed. South Africa (a developing country), Canada and New Zealand (developed countries in the north and southern hemispheres) have constitutional democracies. They also have asset forfeiture regimes, which attracted the attention of the researcher. The question is: can the developing country learn some best practices from the developed countries in this particular field? It would be interesting to establish this and the level of development of this field in the three countries under study. South Africa, with no federal government, has nine Provinces, single asset forfeiture legislation5 (combining both criminal forfeiture i.e. restraint, confiscation and realisation applications and civil forfeiture i.e. preservation and forfeiture applications), and a criminal statute6 applicable to all such Provinces. It also has, like Canada and New Zealand, pockets of asset forfeiture provisions embedded in various statutes. There is only one asset forfeiture office under the umbrella of the National Prosecuting Authority.7 It has branches8 in the Provinces, invoking the provisions of POCA, since 1999. It is not part of the police department. The researcher joined the South African Port Elizabeth branch in March 2003, Bloemfontein, Kimberly and Mmabatho branches from 2010 to 2011, July 2012 onwards in the Port Elizabeth and has practical experience in this regard. The Prevention of Organised Crime Act 121 of 1998. The Namibian POCA 29 of 2004 is almost a replica of the South African POCA except that the former makes express recognition of the victims of the underlying victims. The Criminal Procedure Act, 51 of 1977 (as amended). The Asset Forfeiture Unit (AFU) with its Head Office situated in Pretoria under the umbrella of the National Prosecution Authority, which Raylene Keightley in Young S Civil Forfeiture of Criminal Property Legal Measures for Targeting the Proceeds of Crime (2009) Cheltenham Edward Elgar Publishing, Inc.: Northampton, MA at 94 calls a specialist implementation agency. In Pretoria, Johannesburg, Cape Town, Port Elizabeth, East London, Durban, Bloemfontein, Kimberley, Mmabatho, Mpumalanga and Limpopo. It comprises of eleven Provinces to which the Criminal Code of Canada, the Controlled Drugs and Substances Act 1996 and a host of other statutes apply. Eight of the eleven Provinces have their own and distinct primary stand-alone asset forfeiture statutes introducing civil forfeiture10 as more fully explained in Chapter 2 of this study.
- Full Text:
- Date Issued: 2017
A comparative analysis of the new behaviours and terms introduced in the understatement penalty table in section 223 of the Tax Administration Act
- Authors: Doolan, Kim
- Date: 2017
- Subjects: South Africa. Tax Administration Act, 2011 , Taxation -- South Africa , Taxation -- Law and legislation -- South Africa , Tax administration and procedure -- Law and legislation -- South Africa , Tax penalties -- Law and legislation -- South Africa , Taxpayer compliance -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5802 , vital:20977
- Description: The Tax Administration Act became effective on the 1 October 2012 and in Chapter 16 introduced the understatement penalty regime which replaced section 76 of the Income Tax Act. The understatement penalty is calculated by applying a percentage in terms of the table included in section 223 of the Tax Administration Act to the shortfall in tax giving rise to the imposition of the penalty. There are five behaviours reflected in the understatement penalty table in section 223, namely, “substantial understatement”, “reasonable care not taken in completing return”, “no reasonable grounds for tax position taken”, “gross negligence” and “intentional tax evasion”. “Substantial understatement” is the only behaviour defined in the Tax Administration Act. Section 222(1) of the Tax Administration Act requires SARS to impose the penalty reflected in the table in the event of an “understatement”, unless the “understatement” results from a “bona fide inadvertent error”. The term “bona fide inadvertent error” is not defined in the Tax Administration Act; neither is the term “obstructive”. The Memorandum on the Objects of the Tax Administration Laws Amendment Bill confirmed that guidance would be developed in this regard for the use of taxpayers and SARS officials. This guidance has not yet been released. Media reports express the view that the lack of definition of the behaviours is problematic for both SARS and taxpayers as the table is new and there is still room for interpretation and understanding of the meaning of each of the behaviours. The primary goal of this study was is to obtain a better understanding of the meaning of the new behaviours and terms introduced in the understatement penalty table. In addressing this main goal, the penalty tables and behaviours in legislation in New Zealand were compared to South Africa’s understatement penalty. The similarities and differences between the understatement penalty imposed in terms of Chapter 16 of the Tax Administration Act and the additional tax previously imposed in terms of section 76 of the Income Tax Act were also discussed to determine whether this would be of assistance in enabling a better understanding of the meaning of the behaviours and terms in section 223. Guidance on the interpretation of the various behaviours and terms was developed and a definition was proposed for the meaning of “bona fide inadvertent error” and “obstructive” to assist in the objective and consistent application of the understatement penalty table in relation to each shortfall identified. The proposed definition for “bona fide inadvertent error” is as follows: “An honest mistake made or simple oversight, which the taxpayer was not aware of, despite taking reasonable care and displaying a prudent attitude while making a genuine attempt to comply with all applicable tax obligations.” The definition for “obstructive” is proposed as: “Deliberately interfering with, causing difficulties (impeding) or delays in, or preventing the progress of a SARS audit or review.”
- Full Text:
- Date Issued: 2017
- Authors: Doolan, Kim
- Date: 2017
- Subjects: South Africa. Tax Administration Act, 2011 , Taxation -- South Africa , Taxation -- Law and legislation -- South Africa , Tax administration and procedure -- Law and legislation -- South Africa , Tax penalties -- Law and legislation -- South Africa , Taxpayer compliance -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/5802 , vital:20977
- Description: The Tax Administration Act became effective on the 1 October 2012 and in Chapter 16 introduced the understatement penalty regime which replaced section 76 of the Income Tax Act. The understatement penalty is calculated by applying a percentage in terms of the table included in section 223 of the Tax Administration Act to the shortfall in tax giving rise to the imposition of the penalty. There are five behaviours reflected in the understatement penalty table in section 223, namely, “substantial understatement”, “reasonable care not taken in completing return”, “no reasonable grounds for tax position taken”, “gross negligence” and “intentional tax evasion”. “Substantial understatement” is the only behaviour defined in the Tax Administration Act. Section 222(1) of the Tax Administration Act requires SARS to impose the penalty reflected in the table in the event of an “understatement”, unless the “understatement” results from a “bona fide inadvertent error”. The term “bona fide inadvertent error” is not defined in the Tax Administration Act; neither is the term “obstructive”. The Memorandum on the Objects of the Tax Administration Laws Amendment Bill confirmed that guidance would be developed in this regard for the use of taxpayers and SARS officials. This guidance has not yet been released. Media reports express the view that the lack of definition of the behaviours is problematic for both SARS and taxpayers as the table is new and there is still room for interpretation and understanding of the meaning of each of the behaviours. The primary goal of this study was is to obtain a better understanding of the meaning of the new behaviours and terms introduced in the understatement penalty table. In addressing this main goal, the penalty tables and behaviours in legislation in New Zealand were compared to South Africa’s understatement penalty. The similarities and differences between the understatement penalty imposed in terms of Chapter 16 of the Tax Administration Act and the additional tax previously imposed in terms of section 76 of the Income Tax Act were also discussed to determine whether this would be of assistance in enabling a better understanding of the meaning of the behaviours and terms in section 223. Guidance on the interpretation of the various behaviours and terms was developed and a definition was proposed for the meaning of “bona fide inadvertent error” and “obstructive” to assist in the objective and consistent application of the understatement penalty table in relation to each shortfall identified. The proposed definition for “bona fide inadvertent error” is as follows: “An honest mistake made or simple oversight, which the taxpayer was not aware of, despite taking reasonable care and displaying a prudent attitude while making a genuine attempt to comply with all applicable tax obligations.” The definition for “obstructive” is proposed as: “Deliberately interfering with, causing difficulties (impeding) or delays in, or preventing the progress of a SARS audit or review.”
- Full Text:
- Date Issued: 2017
A comparative exposition of Islamic law relating to the law of husband and wife
- Authors: Denson, Razaana
- Date: 2017
- Subjects: Husband and wife (Islamic law) Marriage (Islamic law)
- Language: English
- Type: Thesis , Doctoral , LLD
- Identifier: http://hdl.handle.net/10948/19564 , vital:28894
- Description: Notwithstanding the enactment of the Constitution of the Republic of South Africa, 1996 the recognition of systems of religious, personal or family law for certain cultural and religious groups has either been limited or is virtually non-existent. To this extent, marriages concluded in terms of Islamic rites do not enjoy the same legal recognition that is accorded to civil and customary marriages. Non-recognition of Muslim marriages means there is no legal regulatory framework to enforce any of the consequences that arise as a result of the marriage, or any orders that are made by the Ulama, thereby creating a perilous situation that has dire consequences for spouses to a Muslim marriage. Despite South Africa’s commitment to the right of equality and freedom of religion, the courts have acknowledged that the failure to grant recognition to Muslim marriages on the ground of gender equality, has worsened the plight of women in these marriages, in that they were left without effective legal protection, should the union be dissolved either by death or divorce. Whilst the ad hoc recognition of certain consequences of Muslim marriages by the judiciary has gone a some way to redress the plight of Muslim women, and provided relief to the lived realities of Muslim women, these decisions are in fact contrary to the teachings and principles of Islam and therefore problematic for Muslims. These court decisions, that are in conflict with Muslim Personal Law (MPL), will ultimately lead to the emergence of a distorted set of laws relating to Muslim family law. This is a real cause for concern. This thesis is written from an Islamic legal theory perspective, which is contrary to western legal theory, as the latter adopts a human rights perspective. The basis of modern western democratic societies is a constitution that is premised on human rights and equality and which advocates the notion that the rights contained in the constitution reign supreme in all matters, religion included. Therefore, where a conflict arises in respect of the freedom of religion and the right to equality, western ideologies and philosophies dictate that the latter trump the former. This would inevitably mean that religious law would have to be adapted and ultimately amended so that it is in compliance with the constitution. From an Islamic religious perspective, this is not feasible and practicing Muslims will find this untenable. This may be legally uncomfortable in South Africa as a constitutional democracy but it is the reality for the adherents of the Muslim faith. A draft Muslim Marriages Bill (MMB) was released in 2003, and an amended MMB was tabled in Parliament in 2010. Both MMBs propose the legal recognition and regulation of Muslim marriages in South Africa. However, the two major issues delaying the enactment of the MMB into legislation are, firstly, whether or not the MMB would pass constitutional muster and secondly, the lack of agreement in the Muslim community on whether the MMB is Shari’ah compliant. Despite the largely consultative process that the MMBs underwent the legislative attempts to enact the MMB into legislation has not been successful. This thesis seeks to provide a possible solution whereby legislation regulating MPL law can be implemented in South Africa, notwithstanding the apparent conflict existing between MPL and the rights contained in the Bill of Rights. Notwithstanding the preference shown by the legislature to enact the MMB into legislation which will grant recognition to Muslim marriages, it is submitted there is a need for the legislature to rethink the approach that has to date been adopted. To this extent, it is submitted that the legislature should reconsider granting recognition to Muslim marriages by enacting legislation that takes the form of general legislation where state recognition is granted to all religious marriages, whether it be Muslim, Hindu or Jewish marriages. General legislation would mean that the state would require the marriage to be registered. However, the prescribed requirements, formalities and the consequences of the marriage would be determined by the chosen religious system of the spouses. On a national level a comparative analysis between Islamic law and the South African legal system, relating to the law of marriage is conducted. For the comparative analysis on an international level the law of marriage in England and Wales has been chosen. South Africa and England and Wales share a commitment to human rights and have adopted various approaches in respect of accommodating the application of Islamic law. Furthermore, an internal pluralism exists within the Muslim communities in South Africa, England and Wales as the majority of Muslims in these countries have to varying degrees developed diverse strategies to ensure compliance with Islamic law, and as well as South African and English law. The manner in which MPL is granted recognition needs to be given careful consideration as the implementation of this legislation will only be successful if it is compatible with the rulings and teachings of Islamic law. Caution should therefore be exercised to ensure that the fundamental aspects of MPL are not compromised as this will result in the legislation not being Shari’ah compliant and there will be no buyin from the Muslim community, with the consequence that this legislation will be mere paper law.
- Full Text:
- Date Issued: 2017
- Authors: Denson, Razaana
- Date: 2017
- Subjects: Husband and wife (Islamic law) Marriage (Islamic law)
- Language: English
- Type: Thesis , Doctoral , LLD
- Identifier: http://hdl.handle.net/10948/19564 , vital:28894
- Description: Notwithstanding the enactment of the Constitution of the Republic of South Africa, 1996 the recognition of systems of religious, personal or family law for certain cultural and religious groups has either been limited or is virtually non-existent. To this extent, marriages concluded in terms of Islamic rites do not enjoy the same legal recognition that is accorded to civil and customary marriages. Non-recognition of Muslim marriages means there is no legal regulatory framework to enforce any of the consequences that arise as a result of the marriage, or any orders that are made by the Ulama, thereby creating a perilous situation that has dire consequences for spouses to a Muslim marriage. Despite South Africa’s commitment to the right of equality and freedom of religion, the courts have acknowledged that the failure to grant recognition to Muslim marriages on the ground of gender equality, has worsened the plight of women in these marriages, in that they were left without effective legal protection, should the union be dissolved either by death or divorce. Whilst the ad hoc recognition of certain consequences of Muslim marriages by the judiciary has gone a some way to redress the plight of Muslim women, and provided relief to the lived realities of Muslim women, these decisions are in fact contrary to the teachings and principles of Islam and therefore problematic for Muslims. These court decisions, that are in conflict with Muslim Personal Law (MPL), will ultimately lead to the emergence of a distorted set of laws relating to Muslim family law. This is a real cause for concern. This thesis is written from an Islamic legal theory perspective, which is contrary to western legal theory, as the latter adopts a human rights perspective. The basis of modern western democratic societies is a constitution that is premised on human rights and equality and which advocates the notion that the rights contained in the constitution reign supreme in all matters, religion included. Therefore, where a conflict arises in respect of the freedom of religion and the right to equality, western ideologies and philosophies dictate that the latter trump the former. This would inevitably mean that religious law would have to be adapted and ultimately amended so that it is in compliance with the constitution. From an Islamic religious perspective, this is not feasible and practicing Muslims will find this untenable. This may be legally uncomfortable in South Africa as a constitutional democracy but it is the reality for the adherents of the Muslim faith. A draft Muslim Marriages Bill (MMB) was released in 2003, and an amended MMB was tabled in Parliament in 2010. Both MMBs propose the legal recognition and regulation of Muslim marriages in South Africa. However, the two major issues delaying the enactment of the MMB into legislation are, firstly, whether or not the MMB would pass constitutional muster and secondly, the lack of agreement in the Muslim community on whether the MMB is Shari’ah compliant. Despite the largely consultative process that the MMBs underwent the legislative attempts to enact the MMB into legislation has not been successful. This thesis seeks to provide a possible solution whereby legislation regulating MPL law can be implemented in South Africa, notwithstanding the apparent conflict existing between MPL and the rights contained in the Bill of Rights. Notwithstanding the preference shown by the legislature to enact the MMB into legislation which will grant recognition to Muslim marriages, it is submitted there is a need for the legislature to rethink the approach that has to date been adopted. To this extent, it is submitted that the legislature should reconsider granting recognition to Muslim marriages by enacting legislation that takes the form of general legislation where state recognition is granted to all religious marriages, whether it be Muslim, Hindu or Jewish marriages. General legislation would mean that the state would require the marriage to be registered. However, the prescribed requirements, formalities and the consequences of the marriage would be determined by the chosen religious system of the spouses. On a national level a comparative analysis between Islamic law and the South African legal system, relating to the law of marriage is conducted. For the comparative analysis on an international level the law of marriage in England and Wales has been chosen. South Africa and England and Wales share a commitment to human rights and have adopted various approaches in respect of accommodating the application of Islamic law. Furthermore, an internal pluralism exists within the Muslim communities in South Africa, England and Wales as the majority of Muslims in these countries have to varying degrees developed diverse strategies to ensure compliance with Islamic law, and as well as South African and English law. The manner in which MPL is granted recognition needs to be given careful consideration as the implementation of this legislation will only be successful if it is compatible with the rulings and teachings of Islamic law. Caution should therefore be exercised to ensure that the fundamental aspects of MPL are not compromised as this will result in the legislation not being Shari’ah compliant and there will be no buyin from the Muslim community, with the consequence that this legislation will be mere paper law.
- Full Text:
- Date Issued: 2017
A comparative study between the Seychelles and Singapore as a tax haven for the incorporation of a foreign structure of a resident company
- Wagener, Petrus Johannes Crous
- Authors: Wagener, Petrus Johannes Crous
- Date: 2017
- Subjects: Tax havens , Banks and banking, Foreign -- Taxation -- Seychelles , Banks and banking, Foreign -- Taxation -- Singapore , Taxation -- Seychelles , Taxation -- Singapore
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21208 , vital:29456
- Description: Companies in South Africa will generally attempt to reduce their tax burden, and over the last ten years the use of Singapore and the Seychelles as tax haven jurisdictions’ have increased significantly. Singapore and the Seychelles are well known for their low or zero tax rates and for their confidentiality policies in respect of providing information to foreign tax authorities. It is because of these policies that individuals and businesses invest huge amounts in these countries. There is however uncertainty as to what type of foreign structure a resident company in South Africa may incorporate in the above-mentioned tax haven jurisdictions in order to receive the most effective tax benefit. The aim of this treatise was to identify the different foreign structures in Singapore and the Seychelles which a South African resident company may incorporate. Resulting from this research certain issues have been identified relating to the type of foreign structure and a major one is summarised below: The concept of “place of effective management” used to determine tax residence or as the tie-break clause concept under a double tax agreement. As stated in the case of Oceanic Trust Co Ltd NO v C: SARS (2012) 74 SATC 1275 which is in line with foreign precedents, the test is one of substance over form and the approach to determine “place of effective management” may be to attribute human characteristics to a structure to establish where it is effectively managed. Thus, South African companies can make use of Singapore or the Seychelles as tax havens and incorporate a foreign structure which will be seen as not being resident in South Africa to distribute passive income sources out of South Africa, without paying taxes in the country (withholding taxes may be levied in the tax havens). This should be of concern from the point of view of the South African government. Another issue noted in this treatise related to the use of offshore trusts as a foreign structure for a South African resident company may be the more effective option seeing that the controlled foreign company legislation is not applicable on offshore trusts, reducing the risk of taxation on foreign income of a South African resident company when it is held in an offshore trust. The above issues that have been identified present opportunities to South African resident companies to take advantage of the current tax legislation. It is further recommended that resident companies need to consider the South African domestic tax law implications, respective double tax agreements with both Singapore and the Seychelles as well as the domestic tax laws of these tax haven jurisdictions when planning on incorporating a foreign structure.
- Full Text:
- Date Issued: 2017
- Authors: Wagener, Petrus Johannes Crous
- Date: 2017
- Subjects: Tax havens , Banks and banking, Foreign -- Taxation -- Seychelles , Banks and banking, Foreign -- Taxation -- Singapore , Taxation -- Seychelles , Taxation -- Singapore
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21208 , vital:29456
- Description: Companies in South Africa will generally attempt to reduce their tax burden, and over the last ten years the use of Singapore and the Seychelles as tax haven jurisdictions’ have increased significantly. Singapore and the Seychelles are well known for their low or zero tax rates and for their confidentiality policies in respect of providing information to foreign tax authorities. It is because of these policies that individuals and businesses invest huge amounts in these countries. There is however uncertainty as to what type of foreign structure a resident company in South Africa may incorporate in the above-mentioned tax haven jurisdictions in order to receive the most effective tax benefit. The aim of this treatise was to identify the different foreign structures in Singapore and the Seychelles which a South African resident company may incorporate. Resulting from this research certain issues have been identified relating to the type of foreign structure and a major one is summarised below: The concept of “place of effective management” used to determine tax residence or as the tie-break clause concept under a double tax agreement. As stated in the case of Oceanic Trust Co Ltd NO v C: SARS (2012) 74 SATC 1275 which is in line with foreign precedents, the test is one of substance over form and the approach to determine “place of effective management” may be to attribute human characteristics to a structure to establish where it is effectively managed. Thus, South African companies can make use of Singapore or the Seychelles as tax havens and incorporate a foreign structure which will be seen as not being resident in South Africa to distribute passive income sources out of South Africa, without paying taxes in the country (withholding taxes may be levied in the tax havens). This should be of concern from the point of view of the South African government. Another issue noted in this treatise related to the use of offshore trusts as a foreign structure for a South African resident company may be the more effective option seeing that the controlled foreign company legislation is not applicable on offshore trusts, reducing the risk of taxation on foreign income of a South African resident company when it is held in an offshore trust. The above issues that have been identified present opportunities to South African resident companies to take advantage of the current tax legislation. It is further recommended that resident companies need to consider the South African domestic tax law implications, respective double tax agreements with both Singapore and the Seychelles as well as the domestic tax laws of these tax haven jurisdictions when planning on incorporating a foreign structure.
- Full Text:
- Date Issued: 2017
A comparative study of the dosimetric features of α-Al2O3: C, Mg and α-Al2O3: C
- Kalita, Jitumani M, Chithambo, Makaiko L
- Authors: Kalita, Jitumani M , Chithambo, Makaiko L
- Date: 2017
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/113058 , vital:33694 , https://doi.org/10.1093/rpd/ncx039
- Description: A comparative study of the dosimetric features of α-Al2O3:C,Mg and α-Al2O3:C relevant to thermoluminescence dosimetry is reported. A glow curve of α-Al2O3:C,Mg measured at 1°C/s after beta irradiation to 1 Gy shows two subsidiary peaks at 42°C (labelled as I) and 72°C (II) and the main peak at 161°C (III) whereas a glow curve of α-Al2O3:C measured under the same conditions shows the main peak at 178°C (II′) and a lower intensity peak at 48°C (I′). Apart from these ones, there are several other peaks at temperatures beyond that of the main peak in both α-Al2O3:C,Mg and α-Al2O3:C. However, the latter are not included in this study. We report a comparative quantitative analysis of dose response and fading of peaks I, II and III of α-Al2O3:C,Mg and peaks I′ and II′ of α-Al2O3:C. Analysis shows that the dose response of peaks I and III is sublinear within 1–10 Gy whereas that of peak II is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy. In comparison, the dose response of peak I′ is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy whereas that of peak II′ is sublinear within 1–4 Gy followed by a superlinear region within 4–10 Gy. As regards to fading corresponding to 1 Gy, peak I is very unstable and fades within 300 s, peak II is more stable and takes up to 43200 s to fade. In comparison, peak III fades down to 30% of its initial intensity within 2400 s. Interestingly, between 2400 and 800 s, the intensity fades by 17% only. Regarding fading in α-Al2O3:C, peak I′ fades within 600 s whereas peak II′ shows an inverse fading behaviour up to 64800 s. The rate of fading for peaks I, II and III in α-Al2O3:C,Mg was found to decrease with increase in dose. However, no such behaviour was observed in α-Al2O3:C. The fading in both samples is discussed on the basis of a charge hopping mechanism.
- Full Text:
- Date Issued: 2017
- Authors: Kalita, Jitumani M , Chithambo, Makaiko L
- Date: 2017
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/113058 , vital:33694 , https://doi.org/10.1093/rpd/ncx039
- Description: A comparative study of the dosimetric features of α-Al2O3:C,Mg and α-Al2O3:C relevant to thermoluminescence dosimetry is reported. A glow curve of α-Al2O3:C,Mg measured at 1°C/s after beta irradiation to 1 Gy shows two subsidiary peaks at 42°C (labelled as I) and 72°C (II) and the main peak at 161°C (III) whereas a glow curve of α-Al2O3:C measured under the same conditions shows the main peak at 178°C (II′) and a lower intensity peak at 48°C (I′). Apart from these ones, there are several other peaks at temperatures beyond that of the main peak in both α-Al2O3:C,Mg and α-Al2O3:C. However, the latter are not included in this study. We report a comparative quantitative analysis of dose response and fading of peaks I, II and III of α-Al2O3:C,Mg and peaks I′ and II′ of α-Al2O3:C. Analysis shows that the dose response of peaks I and III is sublinear within 1–10 Gy whereas that of peak II is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy. In comparison, the dose response of peak I′ is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy whereas that of peak II′ is sublinear within 1–4 Gy followed by a superlinear region within 4–10 Gy. As regards to fading corresponding to 1 Gy, peak I is very unstable and fades within 300 s, peak II is more stable and takes up to 43200 s to fade. In comparison, peak III fades down to 30% of its initial intensity within 2400 s. Interestingly, between 2400 and 800 s, the intensity fades by 17% only. Regarding fading in α-Al2O3:C, peak I′ fades within 600 s whereas peak II′ shows an inverse fading behaviour up to 64800 s. The rate of fading for peaks I, II and III in α-Al2O3:C,Mg was found to decrease with increase in dose. However, no such behaviour was observed in α-Al2O3:C. The fading in both samples is discussed on the basis of a charge hopping mechanism.
- Full Text:
- Date Issued: 2017
A comparison of the comfort properties, measured with a sweating manikin (WalterTM), of clothing containing different fibres
- Authors: Britz, Lizaan
- Date: 2017
- Subjects: Textile chemistry Cotton fabrics , Cotton textiles
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/14752 , vital:27842
- Description: The main objective of the present study was to determine the relative role and importance of worsted suiting fabric fibre blend vis-à-vis fabric structural parameters, on the comfort related properties of 12 clothing ensembles, each comprising a different man’s suit, but the same wool/nylon underwear and cotton shirt. To achieve the objective, the comfort related properties, namely thermal resistance (Rt) and water vapour resistance (Ret) and water vapour permeability index (Im), of the clothing ensembles, as determined by means of WalterTM, a thermal sweating fabric manikin, were subjected to multi-linear and multi-quadratic analysis, as dependent variables, with the various suiting fabric parameters, namely weight, thickness, density, porosity, air permeability and wool content, as independent variables. It was found that the multi-quadratic regression analysis was able to best explain the observed differences in the clothing ensemble comfort related properties, in terms of the differences in suiting fabric properties. The regression analyses were used to isolate and quantify the effects of the various fabric and fibre content variables on the above mentioned comfort related properties of the various clothing ensembles. This study indicated that the suiting fabric structural properties (notably air permeability), had a more significant influence than either fibre blend or suiting fabric, as measured on WalterTM, a thermal sweating fabric manikin.
- Full Text:
- Date Issued: 2017
- Authors: Britz, Lizaan
- Date: 2017
- Subjects: Textile chemistry Cotton fabrics , Cotton textiles
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/14752 , vital:27842
- Description: The main objective of the present study was to determine the relative role and importance of worsted suiting fabric fibre blend vis-à-vis fabric structural parameters, on the comfort related properties of 12 clothing ensembles, each comprising a different man’s suit, but the same wool/nylon underwear and cotton shirt. To achieve the objective, the comfort related properties, namely thermal resistance (Rt) and water vapour resistance (Ret) and water vapour permeability index (Im), of the clothing ensembles, as determined by means of WalterTM, a thermal sweating fabric manikin, were subjected to multi-linear and multi-quadratic analysis, as dependent variables, with the various suiting fabric parameters, namely weight, thickness, density, porosity, air permeability and wool content, as independent variables. It was found that the multi-quadratic regression analysis was able to best explain the observed differences in the clothing ensemble comfort related properties, in terms of the differences in suiting fabric properties. The regression analyses were used to isolate and quantify the effects of the various fabric and fibre content variables on the above mentioned comfort related properties of the various clothing ensembles. This study indicated that the suiting fabric structural properties (notably air permeability), had a more significant influence than either fibre blend or suiting fabric, as measured on WalterTM, a thermal sweating fabric manikin.
- Full Text:
- Date Issued: 2017
A comparison of the implementation of equal pay for work of equal value with Canadian law
- Authors: Mamashela, Ntsoaki Lydia
- Date: 2017
- Subjects: Equal pay for equal work -- Law and legislation -- Canada Equal pay for equal work -- Law and Legislation -- South Africa , Pay equity -- Canada Pay equity -- South Africa Labor laws and legislation -- Canada Labor laws and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: http://hdl.handle.net/10948/18332 , vital:28622
- Description: The consolidation of 22 years of democracy and 20 years of the Constitution of the Republic of South Africa entrenched the need to eradicate social and economic inequalities, particularly those that stem from our history of colonialism, apartheid and patriarchy, which brought pain and suffering to the great majority of our people, in particular Black people. Therefore, the passing of the Constitution of the Republic of South Africa (Constitution)1 20 years ago, marked a turning point in our history by giving expression firstly, to the Freedom Charter and secondly, by upholding the values of human dignity, equality, freedom and social justice in a united, non-racial and nonsexist society where every South African may flourish. However, despite the fact that the Bill of Rights in the Constitution provides that everyone is equal before the law and that equality includes the full and equal enjoyment of all rights and freedom, discriminatory practices, in particular, pay inequalities, are still rife in our country. It is against this backdrop that the historical background of the employment discrimination law in South Africa, which over a period of time, contributed significantly to the high levels of inequalities in pay experienced by the previously disadvantaged groups, such as Black people, women and people with disabilities becomes critical. This aspect points to the importance of understanding the context within which the principle of “Equal Pay for Work of Equal Value” has been and should be implemented in South Africa compared to Canada. Therefore, drawing from the review of the legislation and the implementation processes of the principle of equal pay for work of equal value, the following best practices/ lessons learned were identified: 108 of 1996. The Canadian Ontario Pay Equity Act states that the value of job classes be based on factors such as skill, effort, responsibility and working conditions. This Act also requires the employer to take proactive steps to institute a jobevaluation scheme, and the participation of the social partners and the affected workers is crucial. It is submitted that there are similarities in these requirements with those contained in the Employment Equity Regulations, 2014, which implies that the South African legislative framework draws on this best practice. The Ontario Employment Standards Act allows the comparison to be drawn with the establishment of the same employer in the same municipality, as well as with establishments to which a worker can be transferred. In this regard, it is observed that the new provisions on equal pay in section 6(4) of the Employment Equity Amendment Act, 2013, limits only the comparison with the employees of the “same employer” without elaborating further into the same municipality or with establishments to which a worker can be transferred. Under Ontario Pay Equity Act, even if there is no precise comparator in the establishment doing work of equal value, the employer must ensure that the worker’s pay is proportionate to others doing work of proportionate value. In the context of South African legislation, a comparison on the basis of proportionate value is not catered for. The meaning of “work of equal value” refers to the work that is the same (identical or interchangeable), substantially the same (sufficiently similar), or of equal value (accorded the same value) when compared to an appropriate comparator. In justifying equal pay, the Ontario statute provides that formal seniority systems and performance-related pay can justify unequal pay only if they do not discriminate on the grounds of gender. This is similar to the South African statute, in particular, regulation 7 of the Employment Equity Regulations, 2014, which include seniority and performance as some of the factors that may justify unequal pay only if they do not unfairly discriminate on one or combination of the listed grounds, and on any other arbitrary ground as prescribed by section 6(1) of the EEA as amended. As per the Ontario legislation, the employer cannot reduce the rate of remuneration in order to comply with the principle of equal pay for work of equal value. Similarly, in the South African legislation, in particular, regulation 7 of the Employment Equity Regulations, 2014, it prevents levelling down of pay in instances of demotions and in transfer of contracts (section 197 of the LRA). There is a requirement in terms of the Ontario Pay Equity Act, that employers must establish and maintain pay equity in their establishment in consultation with the bargaining agent (trade unions); and after the agreement, post a Pay Equity Plan in its workplace. In terms of South African legislation, the EEA does not have a requirement for a Pay Equity Plan, however, designated employers (those required to comply with Chapter III of the EEA) are required in terms of sections 19(1) and 20 of the EEA to conduct a review of their workplace policies, practices and procedures, inclusive of remuneration and benefits; and develop and implement affirmative-action measures to address any unfair discrimination practices by including these measures in their Employment Equity Plans. Furthermore, in terms of section 27 of the EEA, designated employers are then required to submit their annual Income Differential Statements to the Employment Conditions Commission (ECC) on the remuneration and benefits received in each occupational level of that employer’s workforce. In relation to dealing with pay-equity disputes, the Ontario Pay Equity Act, establishes a Pay Equity Commission, which consists of a Pay Equity Office, inclusive of Review Officers and the Hearings Tribunal that are mandated to specifically enforce the equal-pay-for-work-of-equal-value principle. Contrary, in South Africa, the legislation does not cater for the establishment of a Pay Equity Commission with exclusive mandate to deal with pay-equity cases. In this regard, the various courts and the CCMA which are mandated to deal with equal-pay disputes are also mandated to deal with other labour disputes emanating from other labour legislation, e.g. the LRA, BCEA, EEA, UIA, OHSA, COIDA, etc. The Review Officers in the Pay Equity Office in Ontario are mandated to monitor the implementation and maintenance of the Pay Equity Plans as per section 34 of the Pay Equity Act in Ontario. In South Africa, the EEA makes provision for DG Review process in terms of section 43, where the DG of Labour can subject any organization for a review to assess its compliance with the requirements of the EEA as whole, and not specifically to assess the implementation of the principle of equal pay for work of equal value. Notably, assessment of income differentials to promote equal pay may form part of the DG review process. In light of the above best practices / lessons learned, the following recommendations are made to inform the improvement plans of the implementation of the principle of equal pay for work of equal value in the South African labour market: Conducting of continuous advocacy campaigns to raise awareness and educate all stakeholders, i.e. employers, employees and trade unions on the principle of equal pay for work of equal value. Development of further policy guidelines in relation to equal pay consultations within the workplace between the employer and the employees, including where applicable registered trade unions. A policy directive on the “equal-pay consultation” will promote not only transparency around pay and benefit structures, but will encourage proactive measures from employers to develop pay/remuneration policies, including establishing remuneration committees; conducting job evaluations; implementing job-grading systems and performance-evaluation systems to promote the implementation of the principle of equal pay for work of equal value. 2 SS 115(4) and 158(1)(j) of 66 of 1995. Minimum wage-setting bodies should have the duty to apply the principle of equal pay for work of equal value in the setting of minimum wages. Collective bargaining structures such as bargaining councils should have a duty to apply and enforce the principle of equal pay for work of equal value in the wage-negotiation process and conclusion of collective agreements. Given the importance of collective bargaining in wage-setting in South Africa, there should be a duty on the social partners to include the principle of equal pay for work of equal value in all collective agreements. Industry-wide comparisons should be utilized, particularly in sectors in which collective bargaining operates at a sectoral level. Alternatively, the “Proxy” method as developed in Ontario, should be considered. Proportionate pay, as developed in Ontario, should be considered in cases where there is no comparator doing work of equal value, employed by the same employer. Possible legislative amendments to section 27 of the EEA to include a new provision, requiring employers to develop and implement a Pay Equity Plan outlining how they intend complying with the principle of equal pay for work of equal value. Then an annual progress report must be submitted to the Director General of Labour on how the Pay Equity Plan has been implemented instead of the current submission of an Income Differential Statement to the ECC. Finally, compliance with the principle of equal pay for work of equal value is required as a condition for accessing State Contracts under section 53 of the EEA when this section is promulgated in the near future. It can be deduced from the review process that the principle of equal pay for work of equal is a complex and specialized area. However, it was also clear that in both South Africa and Canada, the issue of equal pay is seen, not only as a workplace issue, but as an important Constitutional fundamental human-right imperative to the achievement of equality in a society as a whole.
- Full Text:
- Date Issued: 2017
- Authors: Mamashela, Ntsoaki Lydia
- Date: 2017
- Subjects: Equal pay for equal work -- Law and legislation -- Canada Equal pay for equal work -- Law and Legislation -- South Africa , Pay equity -- Canada Pay equity -- South Africa Labor laws and legislation -- Canada Labor laws and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: http://hdl.handle.net/10948/18332 , vital:28622
- Description: The consolidation of 22 years of democracy and 20 years of the Constitution of the Republic of South Africa entrenched the need to eradicate social and economic inequalities, particularly those that stem from our history of colonialism, apartheid and patriarchy, which brought pain and suffering to the great majority of our people, in particular Black people. Therefore, the passing of the Constitution of the Republic of South Africa (Constitution)1 20 years ago, marked a turning point in our history by giving expression firstly, to the Freedom Charter and secondly, by upholding the values of human dignity, equality, freedom and social justice in a united, non-racial and nonsexist society where every South African may flourish. However, despite the fact that the Bill of Rights in the Constitution provides that everyone is equal before the law and that equality includes the full and equal enjoyment of all rights and freedom, discriminatory practices, in particular, pay inequalities, are still rife in our country. It is against this backdrop that the historical background of the employment discrimination law in South Africa, which over a period of time, contributed significantly to the high levels of inequalities in pay experienced by the previously disadvantaged groups, such as Black people, women and people with disabilities becomes critical. This aspect points to the importance of understanding the context within which the principle of “Equal Pay for Work of Equal Value” has been and should be implemented in South Africa compared to Canada. Therefore, drawing from the review of the legislation and the implementation processes of the principle of equal pay for work of equal value, the following best practices/ lessons learned were identified: 108 of 1996. The Canadian Ontario Pay Equity Act states that the value of job classes be based on factors such as skill, effort, responsibility and working conditions. This Act also requires the employer to take proactive steps to institute a jobevaluation scheme, and the participation of the social partners and the affected workers is crucial. It is submitted that there are similarities in these requirements with those contained in the Employment Equity Regulations, 2014, which implies that the South African legislative framework draws on this best practice. The Ontario Employment Standards Act allows the comparison to be drawn with the establishment of the same employer in the same municipality, as well as with establishments to which a worker can be transferred. In this regard, it is observed that the new provisions on equal pay in section 6(4) of the Employment Equity Amendment Act, 2013, limits only the comparison with the employees of the “same employer” without elaborating further into the same municipality or with establishments to which a worker can be transferred. Under Ontario Pay Equity Act, even if there is no precise comparator in the establishment doing work of equal value, the employer must ensure that the worker’s pay is proportionate to others doing work of proportionate value. In the context of South African legislation, a comparison on the basis of proportionate value is not catered for. The meaning of “work of equal value” refers to the work that is the same (identical or interchangeable), substantially the same (sufficiently similar), or of equal value (accorded the same value) when compared to an appropriate comparator. In justifying equal pay, the Ontario statute provides that formal seniority systems and performance-related pay can justify unequal pay only if they do not discriminate on the grounds of gender. This is similar to the South African statute, in particular, regulation 7 of the Employment Equity Regulations, 2014, which include seniority and performance as some of the factors that may justify unequal pay only if they do not unfairly discriminate on one or combination of the listed grounds, and on any other arbitrary ground as prescribed by section 6(1) of the EEA as amended. As per the Ontario legislation, the employer cannot reduce the rate of remuneration in order to comply with the principle of equal pay for work of equal value. Similarly, in the South African legislation, in particular, regulation 7 of the Employment Equity Regulations, 2014, it prevents levelling down of pay in instances of demotions and in transfer of contracts (section 197 of the LRA). There is a requirement in terms of the Ontario Pay Equity Act, that employers must establish and maintain pay equity in their establishment in consultation with the bargaining agent (trade unions); and after the agreement, post a Pay Equity Plan in its workplace. In terms of South African legislation, the EEA does not have a requirement for a Pay Equity Plan, however, designated employers (those required to comply with Chapter III of the EEA) are required in terms of sections 19(1) and 20 of the EEA to conduct a review of their workplace policies, practices and procedures, inclusive of remuneration and benefits; and develop and implement affirmative-action measures to address any unfair discrimination practices by including these measures in their Employment Equity Plans. Furthermore, in terms of section 27 of the EEA, designated employers are then required to submit their annual Income Differential Statements to the Employment Conditions Commission (ECC) on the remuneration and benefits received in each occupational level of that employer’s workforce. In relation to dealing with pay-equity disputes, the Ontario Pay Equity Act, establishes a Pay Equity Commission, which consists of a Pay Equity Office, inclusive of Review Officers and the Hearings Tribunal that are mandated to specifically enforce the equal-pay-for-work-of-equal-value principle. Contrary, in South Africa, the legislation does not cater for the establishment of a Pay Equity Commission with exclusive mandate to deal with pay-equity cases. In this regard, the various courts and the CCMA which are mandated to deal with equal-pay disputes are also mandated to deal with other labour disputes emanating from other labour legislation, e.g. the LRA, BCEA, EEA, UIA, OHSA, COIDA, etc. The Review Officers in the Pay Equity Office in Ontario are mandated to monitor the implementation and maintenance of the Pay Equity Plans as per section 34 of the Pay Equity Act in Ontario. In South Africa, the EEA makes provision for DG Review process in terms of section 43, where the DG of Labour can subject any organization for a review to assess its compliance with the requirements of the EEA as whole, and not specifically to assess the implementation of the principle of equal pay for work of equal value. Notably, assessment of income differentials to promote equal pay may form part of the DG review process. In light of the above best practices / lessons learned, the following recommendations are made to inform the improvement plans of the implementation of the principle of equal pay for work of equal value in the South African labour market: Conducting of continuous advocacy campaigns to raise awareness and educate all stakeholders, i.e. employers, employees and trade unions on the principle of equal pay for work of equal value. Development of further policy guidelines in relation to equal pay consultations within the workplace between the employer and the employees, including where applicable registered trade unions. A policy directive on the “equal-pay consultation” will promote not only transparency around pay and benefit structures, but will encourage proactive measures from employers to develop pay/remuneration policies, including establishing remuneration committees; conducting job evaluations; implementing job-grading systems and performance-evaluation systems to promote the implementation of the principle of equal pay for work of equal value. 2 SS 115(4) and 158(1)(j) of 66 of 1995. Minimum wage-setting bodies should have the duty to apply the principle of equal pay for work of equal value in the setting of minimum wages. Collective bargaining structures such as bargaining councils should have a duty to apply and enforce the principle of equal pay for work of equal value in the wage-negotiation process and conclusion of collective agreements. Given the importance of collective bargaining in wage-setting in South Africa, there should be a duty on the social partners to include the principle of equal pay for work of equal value in all collective agreements. Industry-wide comparisons should be utilized, particularly in sectors in which collective bargaining operates at a sectoral level. Alternatively, the “Proxy” method as developed in Ontario, should be considered. Proportionate pay, as developed in Ontario, should be considered in cases where there is no comparator doing work of equal value, employed by the same employer. Possible legislative amendments to section 27 of the EEA to include a new provision, requiring employers to develop and implement a Pay Equity Plan outlining how they intend complying with the principle of equal pay for work of equal value. Then an annual progress report must be submitted to the Director General of Labour on how the Pay Equity Plan has been implemented instead of the current submission of an Income Differential Statement to the ECC. Finally, compliance with the principle of equal pay for work of equal value is required as a condition for accessing State Contracts under section 53 of the EEA when this section is promulgated in the near future. It can be deduced from the review process that the principle of equal pay for work of equal is a complex and specialized area. However, it was also clear that in both South Africa and Canada, the issue of equal pay is seen, not only as a workplace issue, but as an important Constitutional fundamental human-right imperative to the achievement of equality in a society as a whole.
- Full Text:
- Date Issued: 2017
A content analysis on the use of Facebook to engage with selected Gauteng provincial government stakeholders
- Authors: Sibuyi, Tendani Dolly
- Date: 2017
- Subjects: Content analysis (Communication) Online social networks.
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/12122 , vital:27034
- Description: Using qualitative content analysis, this research study explored the Gauteng Provincial Government (GPG) social media use, with specific reference to Facebook, as a communication tool to engage with stakeholders. The study looked at how Facebook is used to promote two-way communication between the government and citizens, based on the principles of the Excellence Theory, which advocates for communication models developed by Grunt and Hunt (1984). The diagonal principles by Kent and Taylor (1998) used as a strategic framework to facilitate relationship building with the public and the organisations, were also explored. The results indicated that the majority of the departments are active on Facebook, however not at a satisfactory level. The majority of the departments failed to use all the six dialogic principles to leverage two-way communication, in particular creation of the dialogue loop which facilitates the building of ongoing relationships and feedback. Some of the departments have not fully taken the opportunity to increase the engagement and dialogue through posting photos on Facebook walls. The numbers of videos posted were extremely low. The majority of the departments utilised the social media platform, Facebook, as a one-way communication, such as publishing of media statements, announcements, media conferences and interviews among others. Most of the departments use Facebook for information dissemination especially on events and campaigns. The poor use of Facebook can be attributed to the challenges such as a lack of resources, especially a budget, lack of skills on effective use of social media, the continuous use of one-way communication by the government and a lack of budget among others. The findings correlate to the previous studies that found a lack of proper engagement, dialogue and interactivity on government’s Facebook pages.
- Full Text:
- Date Issued: 2017
- Authors: Sibuyi, Tendani Dolly
- Date: 2017
- Subjects: Content analysis (Communication) Online social networks.
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/12122 , vital:27034
- Description: Using qualitative content analysis, this research study explored the Gauteng Provincial Government (GPG) social media use, with specific reference to Facebook, as a communication tool to engage with stakeholders. The study looked at how Facebook is used to promote two-way communication between the government and citizens, based on the principles of the Excellence Theory, which advocates for communication models developed by Grunt and Hunt (1984). The diagonal principles by Kent and Taylor (1998) used as a strategic framework to facilitate relationship building with the public and the organisations, were also explored. The results indicated that the majority of the departments are active on Facebook, however not at a satisfactory level. The majority of the departments failed to use all the six dialogic principles to leverage two-way communication, in particular creation of the dialogue loop which facilitates the building of ongoing relationships and feedback. Some of the departments have not fully taken the opportunity to increase the engagement and dialogue through posting photos on Facebook walls. The numbers of videos posted were extremely low. The majority of the departments utilised the social media platform, Facebook, as a one-way communication, such as publishing of media statements, announcements, media conferences and interviews among others. Most of the departments use Facebook for information dissemination especially on events and campaigns. The poor use of Facebook can be attributed to the challenges such as a lack of resources, especially a budget, lack of skills on effective use of social media, the continuous use of one-way communication by the government and a lack of budget among others. The findings correlate to the previous studies that found a lack of proper engagement, dialogue and interactivity on government’s Facebook pages.
- Full Text:
- Date Issued: 2017
A critical analysis of housing provision, livelihood activities and social reproduction in urban communities in South Africa: the case of Ezamokuhle, Mpumalanga
- Authors: Nkambule, Sipho Jonathan
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/7788 , vital:21298
- Description: The post-apartheid South African state has formulated, introduced and implemented nationwide policies and programmes pertaining to urban housing in order to address and tackle the challenges of social reproduction in and for poor urban black communities. This however has been undermined for a number of reasons, such as state incapacities and the state’s neo-liberal overreliance on the market to remedy past injustices. At the same time households, as critical sites of social reproduction in poor urban black communities and under conditions of extreme vulnerability, engage in a range of productive and non-productive activities often in a desperate bid to construct and maintain a semblance of livelihood sustainability. The thesis seeks to critically understand the relationship between state housing programmes and the diverse livelihood activities of poor urban black households in South Africa in the context of an ongoing systemic crisis of social reproduction which exists in these urban communities. This is pursued with specific reference to eZamokuhle Township in Amersfoort, Mpumalanga Province. The thesis is framed conceptually in terms of the notion of social reproduction. In doing so, it brings together two sets of literature which are often disconnected. On the one hand, there is South African literature which critically analyses the post-apartheid state’s housing programmes including the many challenges which exist in this regard. On the other hand, there is literature which considers the urban livelihoods of poor black communities in contemporary South Africa and often from within some kind of livelihoods perspective. The thesis is innovative in bringing these two sets of literature together in terms of the overarching notion of social reproduction and providing, therefore, a more holistic and integrated understanding of the multi-dimensional character of social reproduction. The depth of the crisis of social reproduction in eZamokuhle is explicated and examined in this way but in a manner which articulates the lived experiences and agency of eZamokhule households despite vulnerability constraints and challenges.
- Full Text:
- Date Issued: 2017
- Authors: Nkambule, Sipho Jonathan
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/7788 , vital:21298
- Description: The post-apartheid South African state has formulated, introduced and implemented nationwide policies and programmes pertaining to urban housing in order to address and tackle the challenges of social reproduction in and for poor urban black communities. This however has been undermined for a number of reasons, such as state incapacities and the state’s neo-liberal overreliance on the market to remedy past injustices. At the same time households, as critical sites of social reproduction in poor urban black communities and under conditions of extreme vulnerability, engage in a range of productive and non-productive activities often in a desperate bid to construct and maintain a semblance of livelihood sustainability. The thesis seeks to critically understand the relationship between state housing programmes and the diverse livelihood activities of poor urban black households in South Africa in the context of an ongoing systemic crisis of social reproduction which exists in these urban communities. This is pursued with specific reference to eZamokuhle Township in Amersfoort, Mpumalanga Province. The thesis is framed conceptually in terms of the notion of social reproduction. In doing so, it brings together two sets of literature which are often disconnected. On the one hand, there is South African literature which critically analyses the post-apartheid state’s housing programmes including the many challenges which exist in this regard. On the other hand, there is literature which considers the urban livelihoods of poor black communities in contemporary South Africa and often from within some kind of livelihoods perspective. The thesis is innovative in bringing these two sets of literature together in terms of the overarching notion of social reproduction and providing, therefore, a more holistic and integrated understanding of the multi-dimensional character of social reproduction. The depth of the crisis of social reproduction in eZamokuhle is explicated and examined in this way but in a manner which articulates the lived experiences and agency of eZamokhule households despite vulnerability constraints and challenges.
- Full Text:
- Date Issued: 2017
A critical analysis of the dynamics of intergovernmental relations in Zimbabwe
- Authors: Chakunda, Vincent
- Date: 2017
- Subjects: Intergovernmental fiscal relations -- Zimbabwe International relations
- Language: English
- Type: Thesis , Doctoral , Public Administration
- Identifier: http://hdl.handle.net/10353/7979 , vital:31345
- Description: The field of intergovernmental relations (IGR), both from a conceptual and practical perspective presents a contested order in Zimbabwe’s political and public administration discourse, with a fairly long and complex historical and institutional context. The advent of colonialism in Zimbabwe (then Rhodesia) gave birth to a dualised form of government with a separatist development agenda. The dualistic model of government was anchored on a segregationist centralist ideology that advanced a white supremacist agenda while entrenching underdevelopment in native areas. This was attained through the use of draconic and ingrained racially discriminatory laws, ordinances and policy enactments, inter alia, the 1910 High Commissioner’s Proclamation, the Native Councils Act, the African Councils Act, and the District Councils Act which supported the overriding philosophy of colonialist hegemony. The direct rule policy was used and in practice, administrative, political, judicial and legislative powers were under the purview of the whites. Under this political dispensation, the nature of IGR was typically a master-servant relationship as African institutions had limited policy latitude under the tentacles of race-driven white control over the socio-economic and political space with an exploitative and subservient underpinning. The demise of colonialism and the birth of independent Zimbabwe in 1980 ushered a new political dispensation. The post-independence government embarked on a number of reforms aimed at dismantling the racist undertones of government. These reforms include the expanded decentralization frameworks supported by legislative instruments and policies such as the 1984 Prime Minister’s Directive and the 1996 thirteen principles of decentralization. Other key reforms are the 1996 Urban Councils Act, Chapter 29:15 and the 1988 Rural District Councils Act, Chapter 29:13. However, it is important to note that despite this plethora of legislation and reforms purportedly meant to dismantle racist backed institutional differentiation, the new national government did not depose its excessive control on sub-national governments. It is therefore an insoluble contradiction that the legislation and institutions created in post-independence Zimbabwe promoted the autonomy of sub-national governments while broadening democracy and citizen participation. This era rather presents an aporetic discourse epitomized by the national government’s perfection of colonial dominance approaches through creating legislation and institutions to retain wide and extensive control of sub-national governments. The Global Political Agreement of 2009 culminated into the promulgation of the Constitution of Zimbabwe Amendment Number 20 of 2013 with provisions for devolution of power, Provincial and Metropolitan Councils and the enshrinement of Local Government as a tier of government with constitutionally guaranteed autonomy. However, despite these reforms with far reaching implications on the configuration of IGR, the ZANUPF led national government is lethargic in implementing them. This has sparked controversy as these constitutional reforms and their potential to promote an integrated and efficient system of governance may turn out to be a pyrrhic victory. This is so because the necessary legislation anchoring the constitutional reforms may not be created in the foreseeable future as the current national government views devolution, for instance, as tantamount to surrendering political power to sub-national institutions. The purpose of the study was to critically examine the dynamics of intergovernmental relations in Zimbabwe. The overlapping authority model of IGR and the theory of networked governance underpinned the study. A comparative study of IGR was conducted focusing on two federal nations (United States of America) and Nigeria) and two unitary nations (United Kingdom and South Africa). A qualitative phenomenological methodology was used and the sample size was 20 respondents selected using the purposive sampling technique. Data was collected using in-depth interviews and analyzed using thematic analysis and critical discourse analysis. Key findings of the study reflected on the conception and relevance of IGR in unitary nations in contrast to classical perspectives that restricted the field as a discourse of federalism. The study established that the unitary system of Zimbabwe is anchored on a strong centralist ideology that suffocates the autonomy of sub-national institutions. In the same context, there is absence of political will on the part of the ZANUPF led government to implement crucial constitutional reforms that have a bearing on the configuration of IGR. The study also revealed that political party incongruence is a threat to intergovernmental coordination, integrated planning and collaborative development. Various recommendations were made from the study and these include that national government should expedite the implementation of the Constitution, codification of IGR by way of legislation and rationalization of fiscal transfers and intergovernmental fiscal equalization.
- Full Text:
- Date Issued: 2017
- Authors: Chakunda, Vincent
- Date: 2017
- Subjects: Intergovernmental fiscal relations -- Zimbabwe International relations
- Language: English
- Type: Thesis , Doctoral , Public Administration
- Identifier: http://hdl.handle.net/10353/7979 , vital:31345
- Description: The field of intergovernmental relations (IGR), both from a conceptual and practical perspective presents a contested order in Zimbabwe’s political and public administration discourse, with a fairly long and complex historical and institutional context. The advent of colonialism in Zimbabwe (then Rhodesia) gave birth to a dualised form of government with a separatist development agenda. The dualistic model of government was anchored on a segregationist centralist ideology that advanced a white supremacist agenda while entrenching underdevelopment in native areas. This was attained through the use of draconic and ingrained racially discriminatory laws, ordinances and policy enactments, inter alia, the 1910 High Commissioner’s Proclamation, the Native Councils Act, the African Councils Act, and the District Councils Act which supported the overriding philosophy of colonialist hegemony. The direct rule policy was used and in practice, administrative, political, judicial and legislative powers were under the purview of the whites. Under this political dispensation, the nature of IGR was typically a master-servant relationship as African institutions had limited policy latitude under the tentacles of race-driven white control over the socio-economic and political space with an exploitative and subservient underpinning. The demise of colonialism and the birth of independent Zimbabwe in 1980 ushered a new political dispensation. The post-independence government embarked on a number of reforms aimed at dismantling the racist undertones of government. These reforms include the expanded decentralization frameworks supported by legislative instruments and policies such as the 1984 Prime Minister’s Directive and the 1996 thirteen principles of decentralization. Other key reforms are the 1996 Urban Councils Act, Chapter 29:15 and the 1988 Rural District Councils Act, Chapter 29:13. However, it is important to note that despite this plethora of legislation and reforms purportedly meant to dismantle racist backed institutional differentiation, the new national government did not depose its excessive control on sub-national governments. It is therefore an insoluble contradiction that the legislation and institutions created in post-independence Zimbabwe promoted the autonomy of sub-national governments while broadening democracy and citizen participation. This era rather presents an aporetic discourse epitomized by the national government’s perfection of colonial dominance approaches through creating legislation and institutions to retain wide and extensive control of sub-national governments. The Global Political Agreement of 2009 culminated into the promulgation of the Constitution of Zimbabwe Amendment Number 20 of 2013 with provisions for devolution of power, Provincial and Metropolitan Councils and the enshrinement of Local Government as a tier of government with constitutionally guaranteed autonomy. However, despite these reforms with far reaching implications on the configuration of IGR, the ZANUPF led national government is lethargic in implementing them. This has sparked controversy as these constitutional reforms and their potential to promote an integrated and efficient system of governance may turn out to be a pyrrhic victory. This is so because the necessary legislation anchoring the constitutional reforms may not be created in the foreseeable future as the current national government views devolution, for instance, as tantamount to surrendering political power to sub-national institutions. The purpose of the study was to critically examine the dynamics of intergovernmental relations in Zimbabwe. The overlapping authority model of IGR and the theory of networked governance underpinned the study. A comparative study of IGR was conducted focusing on two federal nations (United States of America) and Nigeria) and two unitary nations (United Kingdom and South Africa). A qualitative phenomenological methodology was used and the sample size was 20 respondents selected using the purposive sampling technique. Data was collected using in-depth interviews and analyzed using thematic analysis and critical discourse analysis. Key findings of the study reflected on the conception and relevance of IGR in unitary nations in contrast to classical perspectives that restricted the field as a discourse of federalism. The study established that the unitary system of Zimbabwe is anchored on a strong centralist ideology that suffocates the autonomy of sub-national institutions. In the same context, there is absence of political will on the part of the ZANUPF led government to implement crucial constitutional reforms that have a bearing on the configuration of IGR. The study also revealed that political party incongruence is a threat to intergovernmental coordination, integrated planning and collaborative development. Various recommendations were made from the study and these include that national government should expedite the implementation of the Constitution, codification of IGR by way of legislation and rationalization of fiscal transfers and intergovernmental fiscal equalization.
- Full Text:
- Date Issued: 2017
A critical analysis of the functionality of School Governing Bodies (SGBS) in selected rural and urban schools in East London district: Eastern Cape Province
- Authors: Tetani, Nkosinathi Steven
- Date: 2017
- Subjects: School boards -- South Africa -- East London Education -- Parent participation -- South Africa -- East London
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/20834 , vital:29405
- Description: The purpose of this study is to critically analyse the functionality of School Governing Bodies (SGBs) in selected rural and township public schools in the East London Education district in the Province of the Eastern Cape. The study will examine the challenges that limit SGBs in discharging their responsibilities and functions as envisaged in sections 20 and 21 of the South African Schools Act, 1996 ( Act 84 of 1996). Particular attention will be paid to factors that limit SGBs in financial management, procurement, fund raising, policy understanding or lack thereof in regard to school finances, finance policy development and implementation and recommendation to the Head of Department the employment of teaching and nonteaching staff of the school. The central question is whether or not SGBs are able to understand legislative framework that empowers them to discharge their roles, functions and responsibilities in school governance. The study will examine whether or not SGBs are empowered adequately to understand, and therefore implement, for example, the Public Finance Management Act, 1999(Act 1 of 1999) as amended which determines how public finances must be managed. A qualitative study will be conducted by selecting and sampling one rural primary school and one high school, one township primary school and one high school. Sampling will be drawn according to the functional areas and membership of SGB of an ordinary public school as envisaged in section 23 (2) (a) to (d) of the South African Schools Act, 1996. Questionnaires will be developed for data collection from the focus group as data sources. Each SGB from each school will be interviewed separately so that the researcher is able to handle a small sample at a time and to get as much data as possible. It is generally assumed that the levels of literacy in rural areas and townships is at low levels, thus, affecting the SGB in understanding policy and legislative framework that empowers SGBs to function as required by law. The study will therefore examine these assumptions and recommend how the Functionality of the SGBs can be improved. Policy adjustments and amendments will also be suggested.
- Full Text:
- Date Issued: 2017
- Authors: Tetani, Nkosinathi Steven
- Date: 2017
- Subjects: School boards -- South Africa -- East London Education -- Parent participation -- South Africa -- East London
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10948/20834 , vital:29405
- Description: The purpose of this study is to critically analyse the functionality of School Governing Bodies (SGBs) in selected rural and township public schools in the East London Education district in the Province of the Eastern Cape. The study will examine the challenges that limit SGBs in discharging their responsibilities and functions as envisaged in sections 20 and 21 of the South African Schools Act, 1996 ( Act 84 of 1996). Particular attention will be paid to factors that limit SGBs in financial management, procurement, fund raising, policy understanding or lack thereof in regard to school finances, finance policy development and implementation and recommendation to the Head of Department the employment of teaching and nonteaching staff of the school. The central question is whether or not SGBs are able to understand legislative framework that empowers them to discharge their roles, functions and responsibilities in school governance. The study will examine whether or not SGBs are empowered adequately to understand, and therefore implement, for example, the Public Finance Management Act, 1999(Act 1 of 1999) as amended which determines how public finances must be managed. A qualitative study will be conducted by selecting and sampling one rural primary school and one high school, one township primary school and one high school. Sampling will be drawn according to the functional areas and membership of SGB of an ordinary public school as envisaged in section 23 (2) (a) to (d) of the South African Schools Act, 1996. Questionnaires will be developed for data collection from the focus group as data sources. Each SGB from each school will be interviewed separately so that the researcher is able to handle a small sample at a time and to get as much data as possible. It is generally assumed that the levels of literacy in rural areas and townships is at low levels, thus, affecting the SGB in understanding policy and legislative framework that empowers SGBs to function as required by law. The study will therefore examine these assumptions and recommend how the Functionality of the SGBs can be improved. Policy adjustments and amendments will also be suggested.
- Full Text:
- Date Issued: 2017
A critical analysis of the income tax implications of loan account funding in the small and medium-sized enterprises (SMEs) environment
- Authors: Van Zyl, Gideon Pieter
- Date: 2017
- Subjects: Income tax -- South Africa Small business -- Taxation -- South Africa , Debt -- Management Small business -- Finance -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21230 , vital:29459
- Description: The global economy is still recovering from the effects of the sub-prime crisis. The economic downturn has created international tax policies that seem to encourage debt funding. Some commentators are of the view that debt and equity should have a uniform tax treatment. South Africa has not escaped the aftermath of the economic meltdown and had three credit downgrades since the second half of 2009. The first objective of this treatise was to determine whether loan funding still has a role to play in a SME environment. This was considered in the context of interest-free or low-interest rate loans advanced by companies to shareholders or other connected persons and interest-bearing loans due by companies that in substance clearly have equity features. The primary enquiry pertaining to debit loans is whether the debt arose by virtue of any share held in the company. It is submitted that a causal connection is required between any share in that company and the advance made. Where a company parts with funds for no quid pro quo a deemed dividend in specie is triggered. Conversely, where a loan was made on commercial grounds the company will not be in breach, even if the loan is interest-free. A loan that lacks a reasonable redemption period is more akin to equity and to this extent a deemed dividend will be triggered where a loan owing by a company to a shareholder or other connected person is not redeemable within 30 years. There is ambiguity with regards to the inception of the 30-year period for pre-existing loan agreements. Taking the contra fiscum rule into account, it is submitted that the 30-year period should only commence from the effective date due to the impracticalities involved and because the concept of an ‘instrument’ did not previously exist. It is submitted that shareholder and other connected person loans are not by default equity, to the extent that the transaction is on commercial grounds and in substance a loan. It is further submitted that loan funding still has a role to play in a SME environment and that South Africa has no need for uniform tax rules pertaining to debt and equity, due to the anti-avoidance provisions highlighted above. The poor state of the local economy prompted Treasury to introduce new debt relief rules to assist distressed debtors. The second objective of this treatise was to analyse whether the new rules will provide tangible relief to distressed debtors as this was one of the short comings of the previous system. It is submitted that the new ordering rules delay the incurrence of an immediate tax as trading stock held and not disposed of, the base cost of an asset or the balance of an assessed capital loss is first reduced compared to the old rules where it instantly triggered a recoupment or a deemed disposal for CGT purposes. Tangible relief is provided to distressed debtors as a tax debt reduced has no normal tax consequences. This provides an opportunity for companies under business rescue because SARS rank on par with concurrent creditors. As a result, the tax debt reduced is likely to be higher under business rescue than liquidation.
- Full Text:
- Date Issued: 2017
- Authors: Van Zyl, Gideon Pieter
- Date: 2017
- Subjects: Income tax -- South Africa Small business -- Taxation -- South Africa , Debt -- Management Small business -- Finance -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21230 , vital:29459
- Description: The global economy is still recovering from the effects of the sub-prime crisis. The economic downturn has created international tax policies that seem to encourage debt funding. Some commentators are of the view that debt and equity should have a uniform tax treatment. South Africa has not escaped the aftermath of the economic meltdown and had three credit downgrades since the second half of 2009. The first objective of this treatise was to determine whether loan funding still has a role to play in a SME environment. This was considered in the context of interest-free or low-interest rate loans advanced by companies to shareholders or other connected persons and interest-bearing loans due by companies that in substance clearly have equity features. The primary enquiry pertaining to debit loans is whether the debt arose by virtue of any share held in the company. It is submitted that a causal connection is required between any share in that company and the advance made. Where a company parts with funds for no quid pro quo a deemed dividend in specie is triggered. Conversely, where a loan was made on commercial grounds the company will not be in breach, even if the loan is interest-free. A loan that lacks a reasonable redemption period is more akin to equity and to this extent a deemed dividend will be triggered where a loan owing by a company to a shareholder or other connected person is not redeemable within 30 years. There is ambiguity with regards to the inception of the 30-year period for pre-existing loan agreements. Taking the contra fiscum rule into account, it is submitted that the 30-year period should only commence from the effective date due to the impracticalities involved and because the concept of an ‘instrument’ did not previously exist. It is submitted that shareholder and other connected person loans are not by default equity, to the extent that the transaction is on commercial grounds and in substance a loan. It is further submitted that loan funding still has a role to play in a SME environment and that South Africa has no need for uniform tax rules pertaining to debt and equity, due to the anti-avoidance provisions highlighted above. The poor state of the local economy prompted Treasury to introduce new debt relief rules to assist distressed debtors. The second objective of this treatise was to analyse whether the new rules will provide tangible relief to distressed debtors as this was one of the short comings of the previous system. It is submitted that the new ordering rules delay the incurrence of an immediate tax as trading stock held and not disposed of, the base cost of an asset or the balance of an assessed capital loss is first reduced compared to the old rules where it instantly triggered a recoupment or a deemed disposal for CGT purposes. Tangible relief is provided to distressed debtors as a tax debt reduced has no normal tax consequences. This provides an opportunity for companies under business rescue because SARS rank on par with concurrent creditors. As a result, the tax debt reduced is likely to be higher under business rescue than liquidation.
- Full Text:
- Date Issued: 2017
A critical analysis of the role of aid agencies in the Kenyan land policy process (1999-2012)
- Authors: Mrewa, Bernard
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/7634 , vital:21280
- Description: Land is central to development policies globally, including with reference to Africa, but the land reform strategies and modalities often pursued by international development agencies are controversial in terms of their potential and actual impact on questions of land rights, possession and access as well as poverty reduction and economic development. In the current era of global neoliberal restructuring, as indeed in the past, international aid agencies (or donors) have identified the formation and reform of national land policies in Africa and elsewhere as crucial in terms of facilitating systematic and successful land reform measures. A practical example of this is the case of Kenya. In this context, this thesis seeks to critically analyse the role of development (or aid) agencies in the land policy-making process in Kenya from 1999 to 2012. In this regard, the thesis does not focus on the product of the policy process (i.e. the land policy) let alone the implementation or impact of the policy. Rather, it treats the policy process itself as worthy of investigation and analysis, and thus delves into the policy processes leading to the product (the Kenyan land policy). The involvement of aid agencies in land policy in Kenya is part of a broader pattern of development cooperation with the Kenyan state over an extended period of time. Despite this long-term integration of Kenya in the international development system and the direct and pronounced involvement of global donors in the land policy-making process in Kenya, land policy outcomes in Kenya cannot be reduced simply to the influence and power of these donors. While the thesis analyses in detail the various forms of donor input into the land policy process, it also highlights that other (Kenyan-based) actors were centrally involved in the land policy formation process in the country, including state bureaucrats and national politicians but also a diverse range of interests embedded in civil society. Development agency involvement in the land policy process can be only understood in relation to these other actors. In Kenya, donors in fact interacted with these other actors in complex and fluctuating ways as they sought to maximise their influence in the national land policy process, and the thesis examines these dynamic and sometimes turbulent social and political interactions. These interactions were further complicated in Kenya because of the highly-ethnicised character of national politics and the fact that the constitution-review process was taking place at the same time as the land policy process. Together, this meant that the land policy process at nation-state level in Kenya became both a focus and site of struggle between state and non-state actors (including donors).
- Full Text:
- Date Issued: 2017
- Authors: Mrewa, Bernard
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/7634 , vital:21280
- Description: Land is central to development policies globally, including with reference to Africa, but the land reform strategies and modalities often pursued by international development agencies are controversial in terms of their potential and actual impact on questions of land rights, possession and access as well as poverty reduction and economic development. In the current era of global neoliberal restructuring, as indeed in the past, international aid agencies (or donors) have identified the formation and reform of national land policies in Africa and elsewhere as crucial in terms of facilitating systematic and successful land reform measures. A practical example of this is the case of Kenya. In this context, this thesis seeks to critically analyse the role of development (or aid) agencies in the land policy-making process in Kenya from 1999 to 2012. In this regard, the thesis does not focus on the product of the policy process (i.e. the land policy) let alone the implementation or impact of the policy. Rather, it treats the policy process itself as worthy of investigation and analysis, and thus delves into the policy processes leading to the product (the Kenyan land policy). The involvement of aid agencies in land policy in Kenya is part of a broader pattern of development cooperation with the Kenyan state over an extended period of time. Despite this long-term integration of Kenya in the international development system and the direct and pronounced involvement of global donors in the land policy-making process in Kenya, land policy outcomes in Kenya cannot be reduced simply to the influence and power of these donors. While the thesis analyses in detail the various forms of donor input into the land policy process, it also highlights that other (Kenyan-based) actors were centrally involved in the land policy formation process in the country, including state bureaucrats and national politicians but also a diverse range of interests embedded in civil society. Development agency involvement in the land policy process can be only understood in relation to these other actors. In Kenya, donors in fact interacted with these other actors in complex and fluctuating ways as they sought to maximise their influence in the national land policy process, and the thesis examines these dynamic and sometimes turbulent social and political interactions. These interactions were further complicated in Kenya because of the highly-ethnicised character of national politics and the fact that the constitution-review process was taking place at the same time as the land policy process. Together, this meant that the land policy process at nation-state level in Kenya became both a focus and site of struggle between state and non-state actors (including donors).
- Full Text:
- Date Issued: 2017
A critical analysis of the role of the Movement for Democratic Change (MDC) in the democratisation process in Zimbabwe from 2000 to 2016
- Authors: Mwonzora, Gift
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/8093 , vital:21353
- Description: The thesis provides a critical analysis of the role of the Movement for Democratic Change (MDC) in contributing to processes of democratisation in Zimbabwe from 2000 to 2016. The MDC was formed in 1999 and it became the most important opposition party to the ruling Zimbabwe African National Union-Patriotic Front (ZANU-PF) party in Zimbabwe since independence in 1980. During this period, though, the MDC also entered into a coalition government with ZANU-PF under the Government of National Unity (GNU) from 2009 to 2013. In characterising the Zimbabwean state as a semi-authoritarian regime with a defiant ruling party, the thesis identifies and examines the significant challenges faced by the MDC in seeking democratisation, including within the realms of electoral, constitutional and legislative change. At the same time, the MDC suffered from significant internal problems including major splits, with the original MDC becoming MDC-Tsvangirai (MDC-T) in 2005. In focusing on the MDC and democratisation over the entire course of the party’s existence, the thesis is able to identify any important differences between the pre-GNU period, the GNU period and the post-GNU period. As well, it is able to consider the changing relationships between the MDC and the pro-democracy forces from which it first emerged, namely urban civil society and trade unions. The thesis concludes that the effectiveness of the MDC in bringing about democratisation has been highly uneven across the realms of electoral, constitutional and legislative change, and that any changes are necessarily tentative and subject to reversals given the ongoing semi-authoritarian regime in which the ruling ZANU-PF party has in effect fused with the state. Though there has been some evidence of democratic transition in Zimbabwe under the influence of the MDC (and MDC-T), more far-reaching democratic consolidation remains elusive. The fieldwork for the thesis is in large part based on a qualitative research methodology, involving key informant interviews, observations, primary documentation, and participation in political rallies and public lectures.
- Full Text:
- Date Issued: 2017
- Authors: Mwonzora, Gift
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/8093 , vital:21353
- Description: The thesis provides a critical analysis of the role of the Movement for Democratic Change (MDC) in contributing to processes of democratisation in Zimbabwe from 2000 to 2016. The MDC was formed in 1999 and it became the most important opposition party to the ruling Zimbabwe African National Union-Patriotic Front (ZANU-PF) party in Zimbabwe since independence in 1980. During this period, though, the MDC also entered into a coalition government with ZANU-PF under the Government of National Unity (GNU) from 2009 to 2013. In characterising the Zimbabwean state as a semi-authoritarian regime with a defiant ruling party, the thesis identifies and examines the significant challenges faced by the MDC in seeking democratisation, including within the realms of electoral, constitutional and legislative change. At the same time, the MDC suffered from significant internal problems including major splits, with the original MDC becoming MDC-Tsvangirai (MDC-T) in 2005. In focusing on the MDC and democratisation over the entire course of the party’s existence, the thesis is able to identify any important differences between the pre-GNU period, the GNU period and the post-GNU period. As well, it is able to consider the changing relationships between the MDC and the pro-democracy forces from which it first emerged, namely urban civil society and trade unions. The thesis concludes that the effectiveness of the MDC in bringing about democratisation has been highly uneven across the realms of electoral, constitutional and legislative change, and that any changes are necessarily tentative and subject to reversals given the ongoing semi-authoritarian regime in which the ruling ZANU-PF party has in effect fused with the state. Though there has been some evidence of democratic transition in Zimbabwe under the influence of the MDC (and MDC-T), more far-reaching democratic consolidation remains elusive. The fieldwork for the thesis is in large part based on a qualitative research methodology, involving key informant interviews, observations, primary documentation, and participation in political rallies and public lectures.
- Full Text:
- Date Issued: 2017
A Critical analysis of trade facilitation practices of Zimbabwe customs administration
- Authors: Ntuli, Ferdinand Everest
- Date: 2017
- Subjects: Trade blocs International economic integration Border stations -- Zimbabwe
- Language: English
- Type: Thesis , Doctoral , PhD(Public Administration)
- Identifier: http://hdl.handle.net/10353/10636 , vital:35648
- Description: Trade facilitation practices are an attempt to eradicate non-tariff barriers. Barriers to trade may be encountered before goods reach the border, at the border or after goods reach the border. This study is concerned with processes that occur at the border. This suggests that trade facilitation is viewed within the context of customs procedures and operations at the border posts that have been identified. This study undertakes an analysis of trade facilitation practices in the Zimbabwe customs administration. The study endeavours to identify bottlenecks in the movement of goods across borders. The study tries to establish the extent to which trade facilitation practices in Zimbabwe conform to international best practice. The study also attempts to establish opportunities and threats for trade facilitation in the current arrangements. The researcher establishes that the following areas require improvement through further study; simplicity of procedures, transparency of processes, cooperation of stakeholders, standardisation of processes harmonisation of processes and predictability of processes .The research problem lies in the delays and increased trade transaction costs that have been reported by traders. This ultimately leads to traders who are not competitive on the international scene. It also makes it difficult for small to medium enterprises since they are affected more by high trade transaction costs due to lower profits and turnover. The Zimbabwean economy is dominated by small to medium enterprises which contribute significantly to the economy. The assumption of the study is that if trade facilitation practices are implemented trade volumes will increase leading to a vibrant national economy. The research problem is examined through an assessment of the perception of traders, clearing agents and customs officials on the effectiveness of trade facilitation practices that are currently in place. A mixture of qualitative and quantitative methodologies was used. The major tool used was a self-administered questionnaire issued to traders. Focus group discussions and secondary data from documents were important, especially for qualitative data. The conclusions of the research are premised on the responses by the respondents. The study takes a particular interest in trade facilitation measures prescribed by regional, multilateral and plurilateral organisations. The study examines the extent of conformity to trade facilitation measures prescribed by international organisations. The recommendations presented in the study are derived from the input and responses provided by the participants. Recommendations presented are aimed at bringing about solutions to the shortcomings in trade facilitation practices. The study has identified areas that need to be addressed so as to ensure facilitation of trade. However there are still some areas that require further studies.
- Full Text:
- Date Issued: 2017
- Authors: Ntuli, Ferdinand Everest
- Date: 2017
- Subjects: Trade blocs International economic integration Border stations -- Zimbabwe
- Language: English
- Type: Thesis , Doctoral , PhD(Public Administration)
- Identifier: http://hdl.handle.net/10353/10636 , vital:35648
- Description: Trade facilitation practices are an attempt to eradicate non-tariff barriers. Barriers to trade may be encountered before goods reach the border, at the border or after goods reach the border. This study is concerned with processes that occur at the border. This suggests that trade facilitation is viewed within the context of customs procedures and operations at the border posts that have been identified. This study undertakes an analysis of trade facilitation practices in the Zimbabwe customs administration. The study endeavours to identify bottlenecks in the movement of goods across borders. The study tries to establish the extent to which trade facilitation practices in Zimbabwe conform to international best practice. The study also attempts to establish opportunities and threats for trade facilitation in the current arrangements. The researcher establishes that the following areas require improvement through further study; simplicity of procedures, transparency of processes, cooperation of stakeholders, standardisation of processes harmonisation of processes and predictability of processes .The research problem lies in the delays and increased trade transaction costs that have been reported by traders. This ultimately leads to traders who are not competitive on the international scene. It also makes it difficult for small to medium enterprises since they are affected more by high trade transaction costs due to lower profits and turnover. The Zimbabwean economy is dominated by small to medium enterprises which contribute significantly to the economy. The assumption of the study is that if trade facilitation practices are implemented trade volumes will increase leading to a vibrant national economy. The research problem is examined through an assessment of the perception of traders, clearing agents and customs officials on the effectiveness of trade facilitation practices that are currently in place. A mixture of qualitative and quantitative methodologies was used. The major tool used was a self-administered questionnaire issued to traders. Focus group discussions and secondary data from documents were important, especially for qualitative data. The conclusions of the research are premised on the responses by the respondents. The study takes a particular interest in trade facilitation measures prescribed by regional, multilateral and plurilateral organisations. The study examines the extent of conformity to trade facilitation measures prescribed by international organisations. The recommendations presented in the study are derived from the input and responses provided by the participants. Recommendations presented are aimed at bringing about solutions to the shortcomings in trade facilitation practices. The study has identified areas that need to be addressed so as to ensure facilitation of trade. However there are still some areas that require further studies.
- Full Text:
- Date Issued: 2017
A critical evaluation of inter-jurisdictional rules in the South African value-added tax system
- Authors: Schneider, Ferdinand Dirk
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/7971 , vital:21329
- Description: This study analysed the current inter-jurisdictional rules in the South African Value-Added Tax (VAT) system, identified shortcomings, and proposed legislative amendments or additions to address these shortcomings. The research was conducted within an interpretative post positivism paradigm, applied a qualitative research methodology, and a doctrinal research method. A detailed review of the literature was conducted to establish the theoretical basis of a good tax system and the theory underpinning indirect and consumption taxation. The literature review also included an in-depth analysis of the South African VAT system and its treatment of resident and non-resident businesses with a South African physical or economic reach, and its treatment of local and cross-border transactions, including imported services. The literature review also considered the international VAT treatment of these transactions. To obtain a wider range of expert opinions regarding shortcomings in inter-jurisdictional rules in the South African VAT system, data was collected through structured interviews with South African and global VAT and indirect tax experts, using a questionnaire that was specifically designed for this purpose. This study proposed amendments and additions to the VAT Act, dealing with the VAT registration of non-resident suppliers; addressing various issues relating to the interjurisdictional VAT rate; proposing measures in connection with imported services; and legislating the intention of the legislator to tax final utilisation or consumption. The study finally recommended the introduction of a general place of supply rule linked to residency; specific place of supply rules for electronic, broadcasting, and telecommunication services; and zero rating provisions for electronic, broadcasting, and telecommunication services provided to non-resident suppliers by resident suppliers for services initiated outside South Africa.
- Full Text:
- Date Issued: 2017
- Authors: Schneider, Ferdinand Dirk
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/7971 , vital:21329
- Description: This study analysed the current inter-jurisdictional rules in the South African Value-Added Tax (VAT) system, identified shortcomings, and proposed legislative amendments or additions to address these shortcomings. The research was conducted within an interpretative post positivism paradigm, applied a qualitative research methodology, and a doctrinal research method. A detailed review of the literature was conducted to establish the theoretical basis of a good tax system and the theory underpinning indirect and consumption taxation. The literature review also included an in-depth analysis of the South African VAT system and its treatment of resident and non-resident businesses with a South African physical or economic reach, and its treatment of local and cross-border transactions, including imported services. The literature review also considered the international VAT treatment of these transactions. To obtain a wider range of expert opinions regarding shortcomings in inter-jurisdictional rules in the South African VAT system, data was collected through structured interviews with South African and global VAT and indirect tax experts, using a questionnaire that was specifically designed for this purpose. This study proposed amendments and additions to the VAT Act, dealing with the VAT registration of non-resident suppliers; addressing various issues relating to the interjurisdictional VAT rate; proposing measures in connection with imported services; and legislating the intention of the legislator to tax final utilisation or consumption. The study finally recommended the introduction of a general place of supply rule linked to residency; specific place of supply rules for electronic, broadcasting, and telecommunication services; and zero rating provisions for electronic, broadcasting, and telecommunication services provided to non-resident suppliers by resident suppliers for services initiated outside South Africa.
- Full Text:
- Date Issued: 2017
A critical realist dialectical understanding of learning pathways associated with two scarce skill environmental occupations within a transitioning systems frame
- Authors: Ramsarup, Presha
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/5937 , vital:20992
- Description: Policy, environmental, social and economic factors are all driving South Africa's transition to sustainable development and a greener economy. Various policies have been developed to foster sustainable development in the post-apartheid era in South Africa (i.e. since 1994) and there are various projections on potential job creation for a green economy. However, there is a problem related to both the achievement of sustainable development and green economy objectives: South Africa is said to lack adequately qualified people to implement these goals resulting in what is termed 'scarce skills' in the environmental and sustainable development sector. This problem has, in turn, prompted various skills development studies in the environmental sector, including a national Environmental Sector Skills Plan produced in 2010. All these studies point to a reactive skills development system that provides inadequate learning pathways for existing and newly emerging green occupations, which provided the impetus for a more proactive, transformative praxis oriented system of skills development that supports environmental learning pathways in South Africa. A second problem is that the concept of 'learning pathway' is poorly defined in the South African environmental education and wider education and training policy context. This term is often used in policy discourse within the notion of 'seamless learning pathways' and is only vaguely defined. This study set out to investigate selected occupationally directed environmental learning pathways in the South African National Qualifications Framework (NQF) and green transitioning context. In attempting to characterise the nature of the environmental pathway, the study utilised critical realist metatheory which serves as an underlabourer for domain specific theory of transitioning societies and systems, life-course transitions and career development. This theoretical work allowed the characterisation of environmental learning pathways as educational and occupational progression. The study investigated the nature of learning and work transitions across the life- course of selected environmental professionals in two key occupational categories - environmental engineer and environmental scientist - both of which have been defined as scarce skills in South Africa. This enabled a nuanced examination of the formation of what emerged as 'boundaryless' career stories of professionals engaged in these two occupations. The study also sought to engage with a methodological problem in learning pathways research, notably that studies are generally framed either at the micro level career story, emphasising agency of individuals (voluntarism), or at the policy level, emphasising structural aspects of the skills development system (determinism). This study sought to bridge the macro-micro problem drawing on critical realist retroductive analysis; this facilitated the shift from a focus on events and experiences that can be empirically observed (captured in case study approaches) to the causal mechanisms influencing environmental learning pathways in these two scarce skill occupations (discussed and analysed using dialectical critical realism), shedding light on how systemic and structural dynamics and mechanisms shape and influence the emergence of learning pathways as experienced in scarce skill occupations in the environmental sector. The opening chapters of the thesis provide an historical view of how the South African education and training system, itself in a transitioning process, has had to grapple with how to respond to and meaningfully take up the new emerging environmental / sustainable development mandate, which is increasingly framed within a multi-levelled transitioning social-ecological system perspective in post-apartheid South Africa. These transitioning systems are shaped by substantive policy imperatives for societal transformation, social justice, sustainable development and equity. Since 1994, various transformations have been taking place, often in paradoxical forms, in both the environmental and educational sectors, shaping a complex multi-levelled transitioning systems perspective for the study. This background work on transitioning systems provides the foundation for the first data chapter, which provides a descriptive outline of key supply side systemic elements as these pertain to environmental learning pathways more broadly (qualifications; occupational framing; career systems; sector skills planning). It also points to the lack of adequate mechanisms for analysing demand for environmental occupations, and highlights some of the contradictions in the supply- demand relation as these pertain to newly emerging environmental occupations. This helps to explain the empirical findings of previous environmental sector studies on the slow and reactive defining of environmental education and training for environmental occupations within the transforming education and training system in South Africa. The next two chapters, using case-based qualitative data, present the analysis of the two scarce skill occupations investigated - environmental engineer and environmental scientist. These chapters outline the dominant institutional educational pathway and the key supply platforms that support these pathways (career guidance; qualifications, occupational framings, skills planning) and the learning and work transitions of professionals within the occupation. The chapters highlight the factors and causal mechanisms influencing these learning pathways and thus provide insight into the multi-level dynamics that underpin learning pathways. The final chapter uses dialectical critical realism to outline generative mechanisms influencing the construction of the learning pathways. It also highlights key absences that are shaping the emergence (or not) of environmental learning pathways, thus pointing to opportunities for how the NQF might respond to the two scarce skill occupations under study, and to the emergence of environmental learning pathways more broadly within the framework of society-in-transition. Through this, the study links the career stories as analysed within the framework of learning pathways and skills system transitioning literature, to generative mechanisms and system development elements. The study concludes with providing occupational and systemic insights into absences and disjunctures that characterise the emergence (or not) of occupationally oriented environmental learning pathways. It also provides insight into what leads to these absences, and how they are kept in place and suggests possibilities and openings for transformative praxis within a multi-levelled transitioning system framework. The study makes the following contributions: At a theoretical level, the study has shown that environmental learning pathways need to be viewed as a complex phenomenon that is emergent in open systems and constituted by dialectically interdependent planes. A deeper understanding of environmental learning pathways is driven by both educational and occupational progression. It utilises key contemporary ideas around learning and work transitions but links them to the broader analyses of transitioning societies influencing the environmental sector, indicating the significance of how environmental education and training system development is situated within the wider transitioning process oriented towards social-ecological sustainability, social justice and greener economies. This study has further identified green skills as an important focus in research work on transitioning societies. At a methodological level, the study has shown how macro-micro and laminated system research can be useful in studying transitioning systems. As a laminated systems study with a focus on transitioning societies, it provides a baseline for further systems study on green work and green skills. At a practical level, the study has made actual contributions to the conceptualisation of learning pathways in the South African NQF context, to building and informing future green skill developments in the South African post-school system, the environmental sector and to informing conceptualising in the emergent Green Skills project.
- Full Text:
- Date Issued: 2017
- Authors: Ramsarup, Presha
- Date: 2017
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/5937 , vital:20992
- Description: Policy, environmental, social and economic factors are all driving South Africa's transition to sustainable development and a greener economy. Various policies have been developed to foster sustainable development in the post-apartheid era in South Africa (i.e. since 1994) and there are various projections on potential job creation for a green economy. However, there is a problem related to both the achievement of sustainable development and green economy objectives: South Africa is said to lack adequately qualified people to implement these goals resulting in what is termed 'scarce skills' in the environmental and sustainable development sector. This problem has, in turn, prompted various skills development studies in the environmental sector, including a national Environmental Sector Skills Plan produced in 2010. All these studies point to a reactive skills development system that provides inadequate learning pathways for existing and newly emerging green occupations, which provided the impetus for a more proactive, transformative praxis oriented system of skills development that supports environmental learning pathways in South Africa. A second problem is that the concept of 'learning pathway' is poorly defined in the South African environmental education and wider education and training policy context. This term is often used in policy discourse within the notion of 'seamless learning pathways' and is only vaguely defined. This study set out to investigate selected occupationally directed environmental learning pathways in the South African National Qualifications Framework (NQF) and green transitioning context. In attempting to characterise the nature of the environmental pathway, the study utilised critical realist metatheory which serves as an underlabourer for domain specific theory of transitioning societies and systems, life-course transitions and career development. This theoretical work allowed the characterisation of environmental learning pathways as educational and occupational progression. The study investigated the nature of learning and work transitions across the life- course of selected environmental professionals in two key occupational categories - environmental engineer and environmental scientist - both of which have been defined as scarce skills in South Africa. This enabled a nuanced examination of the formation of what emerged as 'boundaryless' career stories of professionals engaged in these two occupations. The study also sought to engage with a methodological problem in learning pathways research, notably that studies are generally framed either at the micro level career story, emphasising agency of individuals (voluntarism), or at the policy level, emphasising structural aspects of the skills development system (determinism). This study sought to bridge the macro-micro problem drawing on critical realist retroductive analysis; this facilitated the shift from a focus on events and experiences that can be empirically observed (captured in case study approaches) to the causal mechanisms influencing environmental learning pathways in these two scarce skill occupations (discussed and analysed using dialectical critical realism), shedding light on how systemic and structural dynamics and mechanisms shape and influence the emergence of learning pathways as experienced in scarce skill occupations in the environmental sector. The opening chapters of the thesis provide an historical view of how the South African education and training system, itself in a transitioning process, has had to grapple with how to respond to and meaningfully take up the new emerging environmental / sustainable development mandate, which is increasingly framed within a multi-levelled transitioning social-ecological system perspective in post-apartheid South Africa. These transitioning systems are shaped by substantive policy imperatives for societal transformation, social justice, sustainable development and equity. Since 1994, various transformations have been taking place, often in paradoxical forms, in both the environmental and educational sectors, shaping a complex multi-levelled transitioning systems perspective for the study. This background work on transitioning systems provides the foundation for the first data chapter, which provides a descriptive outline of key supply side systemic elements as these pertain to environmental learning pathways more broadly (qualifications; occupational framing; career systems; sector skills planning). It also points to the lack of adequate mechanisms for analysing demand for environmental occupations, and highlights some of the contradictions in the supply- demand relation as these pertain to newly emerging environmental occupations. This helps to explain the empirical findings of previous environmental sector studies on the slow and reactive defining of environmental education and training for environmental occupations within the transforming education and training system in South Africa. The next two chapters, using case-based qualitative data, present the analysis of the two scarce skill occupations investigated - environmental engineer and environmental scientist. These chapters outline the dominant institutional educational pathway and the key supply platforms that support these pathways (career guidance; qualifications, occupational framings, skills planning) and the learning and work transitions of professionals within the occupation. The chapters highlight the factors and causal mechanisms influencing these learning pathways and thus provide insight into the multi-level dynamics that underpin learning pathways. The final chapter uses dialectical critical realism to outline generative mechanisms influencing the construction of the learning pathways. It also highlights key absences that are shaping the emergence (or not) of environmental learning pathways, thus pointing to opportunities for how the NQF might respond to the two scarce skill occupations under study, and to the emergence of environmental learning pathways more broadly within the framework of society-in-transition. Through this, the study links the career stories as analysed within the framework of learning pathways and skills system transitioning literature, to generative mechanisms and system development elements. The study concludes with providing occupational and systemic insights into absences and disjunctures that characterise the emergence (or not) of occupationally oriented environmental learning pathways. It also provides insight into what leads to these absences, and how they are kept in place and suggests possibilities and openings for transformative praxis within a multi-levelled transitioning system framework. The study makes the following contributions: At a theoretical level, the study has shown that environmental learning pathways need to be viewed as a complex phenomenon that is emergent in open systems and constituted by dialectically interdependent planes. A deeper understanding of environmental learning pathways is driven by both educational and occupational progression. It utilises key contemporary ideas around learning and work transitions but links them to the broader analyses of transitioning societies influencing the environmental sector, indicating the significance of how environmental education and training system development is situated within the wider transitioning process oriented towards social-ecological sustainability, social justice and greener economies. This study has further identified green skills as an important focus in research work on transitioning societies. At a methodological level, the study has shown how macro-micro and laminated system research can be useful in studying transitioning systems. As a laminated systems study with a focus on transitioning societies, it provides a baseline for further systems study on green work and green skills. At a practical level, the study has made actual contributions to the conceptualisation of learning pathways in the South African NQF context, to building and informing future green skill developments in the South African post-school system, the environmental sector and to informing conceptualising in the emergent Green Skills project.
- Full Text:
- Date Issued: 2017
A critical review of broad based Black Economic Empowerment policy implementation in the forest sector in Amahlathi Municipality
- Authors: Haruna, Suraj
- Date: 2017
- Subjects: Blacks -- South Africa -- Economic conditions South Africa -- Economic policy
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/8736 , vital:33488
- Description: African countries have become synonymous with policy drafters and abortive policy implementers. After independence from long period colonialism, slavery and apartheid, African states policy administrators began putting in place policies to improve either the living conditions of citizens or the inequities emanating from the administration of colonial governments. However, these policies do little to naught to meet the aforementioned goals. The Free Education Systems in Nigeria and Ghana, and the Indigenization Policy in Zimbabwe are examples of policies that experienced miscarriage of policy implementation in the past. This study therefore, aspires to explore the Broad Based Black Economic Empowerment policy implementation in the forest sector and specifically identify bottlenecks in the implementation processes in South Africa. Qualitative approach was used in order to meet the primary and secondary objectives of the study. Semi structured interview questions were administered to relevant companies, institutions and the municipality which were purposely sampled to capture the processes of the BBBEE implementation. The study revealed that measured entities are complying with the prescript of the policy but that finance and a continuous policy amendment presents a bottleneck in the implementation dynamics. Lastly, labour intensive measured entities find it impossible to meet the skills development element due to high cost of training. These results suggest that the value envisaged is not being met. The study also found that verification agencies are effectively providing their watchdog function in the implementation of the policy however the use of technology is non-existent in monitoring the process. Finally the study found that agencies are hired by measured entities to verify their BBBEE status which presents a huge inducement for both parties to collude. It also found that the policy is implemented in a top-down approach hence municipalities have been relegated from the implementation process. The study recommends decentralization of the policy in a strategy called Local Economic Equity for the Disadvantaged (LEED) which involves the expertise of white South Africans and permanent resident people in order to build truly inclusive society envisaged by the Constitution of South Africa. Additionally, it recommends the use of technology dubbed e-BBBEE to implement the policy.
- Full Text:
- Date Issued: 2017
- Authors: Haruna, Suraj
- Date: 2017
- Subjects: Blacks -- South Africa -- Economic conditions South Africa -- Economic policy
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10353/8736 , vital:33488
- Description: African countries have become synonymous with policy drafters and abortive policy implementers. After independence from long period colonialism, slavery and apartheid, African states policy administrators began putting in place policies to improve either the living conditions of citizens or the inequities emanating from the administration of colonial governments. However, these policies do little to naught to meet the aforementioned goals. The Free Education Systems in Nigeria and Ghana, and the Indigenization Policy in Zimbabwe are examples of policies that experienced miscarriage of policy implementation in the past. This study therefore, aspires to explore the Broad Based Black Economic Empowerment policy implementation in the forest sector and specifically identify bottlenecks in the implementation processes in South Africa. Qualitative approach was used in order to meet the primary and secondary objectives of the study. Semi structured interview questions were administered to relevant companies, institutions and the municipality which were purposely sampled to capture the processes of the BBBEE implementation. The study revealed that measured entities are complying with the prescript of the policy but that finance and a continuous policy amendment presents a bottleneck in the implementation dynamics. Lastly, labour intensive measured entities find it impossible to meet the skills development element due to high cost of training. These results suggest that the value envisaged is not being met. The study also found that verification agencies are effectively providing their watchdog function in the implementation of the policy however the use of technology is non-existent in monitoring the process. Finally the study found that agencies are hired by measured entities to verify their BBBEE status which presents a huge inducement for both parties to collude. It also found that the policy is implemented in a top-down approach hence municipalities have been relegated from the implementation process. The study recommends decentralization of the policy in a strategy called Local Economic Equity for the Disadvantaged (LEED) which involves the expertise of white South Africans and permanent resident people in order to build truly inclusive society envisaged by the Constitution of South Africa. Additionally, it recommends the use of technology dubbed e-BBBEE to implement the policy.
- Full Text:
- Date Issued: 2017
A critical review of the low-cost housing policy in South Africa: a multi case study
- Authors: Mkuzo, Tim Zamuxolo
- Date: 2017
- Subjects: Public housing -- South Africa Housing policy -- South Africa
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/18972 , vital:28761
- Description: Housing is a complex subject and has stimulated thought processes of scholars globally for a long time. Throughout the world, governments are flooded by a myriad of housing challenges associated with the provision of housing. Policy has been used as a communicator of governments’ visions and strategies on housing provision. The apartheid legacies have left the country’s housing terrain totally disfigured. To correct this travesty of justice, the government has resorted to policy and legislative framework. In 1994, the Housing White Paper on housing was introduced as a guiding vehicle of the state’s aspirations in its quest to address spatial inequalities and provide housing to millions who had never had a place they could call home. However, the inability of the programme, to mitigate a successful provision of sustainable housing, motivated the government to rethink its strategy. Thus, a new approach to housing called, “Breaking New Ground” (BNG, 2004) was launched. Contrary to the old housing approach that focussed on mass delivery, BNG would regard quality and spatial reconfiguration and social-cohesion as vital to the realization of sustainable human settlements. Few years after its introduction, the new housing approach had its own share of challenges. The main aim of this investigation was to critically review the state of low-cost housing programme by establishing whether the 2004 policy revision of the national housing programme has had any significant effect on the low-cost housing programme in the country by assessing some of the recent projects initiated under the ambit of the BNG. Through a multi-case study, the researcher has qualitatively investigated the research question. A multi-data gathering approach, consisting of both qualitative and quantitative data-collection instruments such as open-ended interviews, questionnaires and observations, helped the researcher to answer the questions posed by the study. From the investigation, a blend of successes and failures has been noted. It is undeniable that the low-cost housing programme is still inundated with challenges right under the domain of BNG. It is also irrefutable that many positives on the current and recent low-cost housing projects initiated under BNG can be seen.
- Full Text:
- Date Issued: 2017
- Authors: Mkuzo, Tim Zamuxolo
- Date: 2017
- Subjects: Public housing -- South Africa Housing policy -- South Africa
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/18972 , vital:28761
- Description: Housing is a complex subject and has stimulated thought processes of scholars globally for a long time. Throughout the world, governments are flooded by a myriad of housing challenges associated with the provision of housing. Policy has been used as a communicator of governments’ visions and strategies on housing provision. The apartheid legacies have left the country’s housing terrain totally disfigured. To correct this travesty of justice, the government has resorted to policy and legislative framework. In 1994, the Housing White Paper on housing was introduced as a guiding vehicle of the state’s aspirations in its quest to address spatial inequalities and provide housing to millions who had never had a place they could call home. However, the inability of the programme, to mitigate a successful provision of sustainable housing, motivated the government to rethink its strategy. Thus, a new approach to housing called, “Breaking New Ground” (BNG, 2004) was launched. Contrary to the old housing approach that focussed on mass delivery, BNG would regard quality and spatial reconfiguration and social-cohesion as vital to the realization of sustainable human settlements. Few years after its introduction, the new housing approach had its own share of challenges. The main aim of this investigation was to critically review the state of low-cost housing programme by establishing whether the 2004 policy revision of the national housing programme has had any significant effect on the low-cost housing programme in the country by assessing some of the recent projects initiated under the ambit of the BNG. Through a multi-case study, the researcher has qualitatively investigated the research question. A multi-data gathering approach, consisting of both qualitative and quantitative data-collection instruments such as open-ended interviews, questionnaires and observations, helped the researcher to answer the questions posed by the study. From the investigation, a blend of successes and failures has been noted. It is undeniable that the low-cost housing programme is still inundated with challenges right under the domain of BNG. It is also irrefutable that many positives on the current and recent low-cost housing projects initiated under BNG can be seen.
- Full Text:
- Date Issued: 2017