An analysis, from a South African case law perspective, of the deductibility of losses due to embezzlement, fraud, theft, damages and compensation
- Authors: Jachi, Adelaide Gamuchirai
- Date: 2018
- Subjects: South Africa. Income Tax Act, 1962 , Tax deductions -- South Africa , Taxation -- Law and legislation -- South Africa , Tax courts -- South Africa , Tax administration and procedure -- South Africa , Tax accounting -- South Africa , Income tax deductions for losses -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/60855 , vital:27846
- Description: When calculating the income tax payable for a year of assessment, a taxpayer deducts from his or her or its income, allowable deductions in terms of the preamble to section 11 and section 11(a) as read with section 23(g) of the Income Tax Act, 58 of 1962. Amongst the expenditure and losses incurred by a taxpayer during a year of assessment, a claim may be sought for the deduction of losses incurred due to embezzlement, fraud and theft as well as damages and compensation. The requirements of the preamble and section 11(a) include the requirement that expenditure and losses must be incurred “in the production of the income”. Losses incurred due to defalcations, as well as expenditure on damages and compensation must satisfy this requirement to be allowed as deductions. The objective of the research was to analyse the judicial decisions dealing with “in the production of the income” in granting a deduction for income tax purposes in cases dealing with embezzlement, fraud and theft, and damages and compensation, to establish why the courts grant or disallow the deduction of expenditure and losses. A doctrinal research methodology was applied to the research. The provisions of the Income Tax Act, relevant case law relating to embezzlement, fraud and theft, and damages and compensation, and the contributions of the revenue authority and tax experts in articles of accredited journals, textbooks and other writings were analysed. The major conclusions drawn from the research were that losses due to defalcations are regarded as having been incurred “in the production of the income” if the taxpayer discharges the onus of proof that the risk of the act leading to misappropriation is an incidental risk of the business. Expenditure on damages and compensation is deductible provided the expense is attached to the performance of a business operation bona fide performed for the purpose of earning income and the expense is so closely connected with the business operation as to be regarded as part of the cost of performing it. Where negligence is attached to an expense or loss, the South African courts have held that negligence does not increase the likelihood of disallowing an expense or loss as not having been incurred “in the production of the income”.
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- Date Issued: 2018
An assessment of own revenue management for financial sustainability of the Eastern Cape municipalities
- Authors: Majikijela, Vuyolwethu
- Date: 2018
- Subjects: Revenue management , Municipal government -- South Africa -- Eastern Cape , Municipal government -- South Africa -- Eastern Cape -- Finance , Municipal government -- South Africa -- Eastern Cape -- Cost effectiveness , Municipal services -- Finance
- Language: English
- Type: text , Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/61445 , vital:28027
- Description: The purpose of the research is to assess the financial viability of municipalities in the Eastern Cape. Municipalities that are not financially viable and sustainable will always struggle to deliver basic services to communities. Without sound financial management systems, municipalities will be forced to discontinue their operations. Municipalities, particularly small and rural ones, are not self-sufficient thus cost benefit theory emphasises that municipality must adopt cost recovery revenue management. The application of cost recovery revenue management requires that municipalities take into account internal and external revenue management challenges that will be factored on user charges. Cost recovery also requires governance to lead the process through capacitation, transparency and communication with all stakeholders. This research highlights that municipalities in the province have not matured to a level wherein they are able to adopt cost recovery revenue management because of prevalent external revenue management challenges caused by high unemployment rate in the province and the slow economic growth. Municipalities in the province are thus financially unsustainable. This research therefore proposes that a phase in approach to cost recovery should be adopted in line with the changes in unemployment and economic growth. Increased transparency and consultation with intergovernmental relations should also be promoted to enable financial sustainability of municipalities in the province.
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- Date Issued: 2018
An ecosystem service value chain analysis framework: a conceptual paper
- Authors: Rawlins, Jonathan M , De Lange, Willem J , Fraser, Gavin C G
- Date: 2018
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/69321 , vital:29499 , https://doi.org/10.1016/j.ecolecon.2017.12.023
- Description: Modern day societies and economies are becoming increasingly vulnerable to the continued erosion of the stocks and flows of essential ecosystem services. Thus, the management of complex socio-economic systems to effectively provide these essential services has become a global priority policy and academic research area. Understanding how underlying processes and functions contribute towards the provision of final ecosystem services can facilitate improved dissemination of credible, legitimate and salient information to decision-makers. This paper presents an ecosystem service value chain analysis framework that applies basic system dynamics modelling in the form of causal loop diagrams to facilitate an alternative analysis of ecosystem service value chains. A scoping application of the framework is applied to a case study for flood attenuation services in the Baviaanskloof catchment in South Africa. The framework enables the identification of forward linkages and ripple effects in individual value chains of final ecosystem services as well as the identification and assessment of challenges and opportunities within individual causal pathways. Ultimately, providing the potential to advance strategies for improving the efficiency and effectiveness of final ecosystem service provision.
- Full Text: false
- Date Issued: 2018
An endangered seahorse selectively chooses an artificial structure
- Authors: Claassens, Louw , Booth, Anthony J , Hodgson, Alan N
- Date: 2018
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/123718 , vital:35486 , https://doi.10.1007/s10641-018-0732-4
- Description: The development of a residential marina estate within the Knysna estuary, South Africa, introduced Reno mattresses (horizontal wire cages filled with rocks) as a novel habitat for the endangered Knysna seahorse Hippocampus capensis. Consistently high seahorse densities on these artificial structures, despite the availability of seagrass habitat, begged the question of whether this habitat was chosen by the seahorse in preference to natural vegetation. An in situ habitat choice experiment was conducted which focused on the choice made by adult H. capensis between natural vegetation (Zostera capensis) and artificial (Reno mattress) habitat within a choice chamber. Seahorses were significantly more likely to move away from Z. capensis onto a Reno mattress structure or remain on this structure. This study concludes that higher H. capensis densities on Reno mattresses within Thesen Islands Marina are owing to some positive feature of this habitat and the underlying processes responsible for the choice made by this species (additional food, holdfasts, protection) can now be investigated.
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- Date Issued: 2018
An exploration of leadership development in a learner representative structure in a secondary school, Oshana Region, Namibia
- Authors: Kadhepa-Kandjengo, Selma Ndeyapo
- Date: 2018
- Subjects: School management and organization -- Namibia , Educational leadership -- Namibia , Education, Secondary -- Namibia , Student government -- Namibia , Student participation in administration -- Namibia , Cultural Historical Activity Theory
- Language: English
- Type: text , Thesis , Masters , MEd
- Identifier: http://hdl.handle.net/10962/62450 , vital:28193
- Description: Before independence, Namibia inherited a system of Bantu education which was hierarchical, authoritarian and non-democratic. Upon independence, the educational sector went through numerous reforms which were meant to transform education and to make it more democratic, whereby all stakeholders can broadly participate. In spite of these reforms, leadership of schools has remained a hierarchical system, where a principal who, as an individual, runs the school without recognition of the potential leadership of others. Recent studies on leadership have called for shared leadership, whereby leadership is a practice, permeable to learner leaders and not associated with individuals. This research study aims to explore learner leadership development in the Learner Representative Council (LRC) structure at a secondary school in Namibia. The motivation of this research study was twofold - firstly, my personal interest in learner leadership was aroused by my teaching experience. The second reason was due to my realisation that the area was under-researched in Namibia, hence I wanted to fill the existing gap on learner leadership. The study critically engaged learners and teachers to help me get an understanding of learner leadership and the factors enabling learner leadership development. I also found that challenges which resulted in contradictions, hampered leadership development. The study took an interventionist approach and second generation Cultural Historical Activity Theory was used to surface tensions and contradictions affecting learner leadership development. Change Laboratory workshops enabled the expansive learning process with the 12 LRC members. Data was collected using semi-structured interviews, questionnaires, observation, document analysis and journaling. The study found that learner leadership was understood more in terms of traditional views of leadership, whereby a learner needed to possess certain qualities in order to lead. The findings further pointed out that the LRC members were mainly involved in managerial roles and not really leadership roles, as such, and they were not involved in decision-making at the school. Although provision for the LRC body is made in an Educational Act, historical and cultural forces account for teachers’ reluctance to support the LRC members, as well as for silence of learner voice. I hope that findings from this research study strengthen learner leadership structures in schools and contribute to the creation of knowledge on learner leadership in Namibia.
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- Date Issued: 2018
An exploration of whether using a global employment company could mitigate the South African tax risks in relation to inbound expatriates in multinational companies
- Authors: Pavey, Janet Gail
- Date: 2018
- Subjects: Double taxation -- South Africa , Corporations, Foreign -- South Africa , Foreign workers -- Taxation -- South Africa , International business enterprises -- South Africa , Corporations -- Taxation -- South Africa , Value-added tax -- Law and legislation -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/61368 , vital:28019
- Description: The main objective of this research paper was to explore whether a multinational company could use a global employment company to employ its expatriates to mitigate, simplify or limit the tax risk for that foreign company when sending expatriates to South Africa. To investigate this topic, an interpretive research approach was used, a doctrinal research methodology was followed, and inductive reasoning was applied. The documentary data used in this research was publicly available. Firstly, the meaning of the term “expatriate” was explored, together with the types of employment arrangements commonly used to employ this type of employee. The South African tax consequences that an inbound expatriate may create for a multinational company were then analysed. These tax consequences were applied to the common types of employment arrangements to determine what the South African tax impact of these arrangements is likely to be and which entity within a multinational group is likely to be affected. It was investigated whether using a foreign global employment company provides any tax simplification or tax mitigation strategies for the multinational company for expatriates inbound to South Africa. The primary conclusions of this research were that it was found that using a global employment company may only provide a tax benefit in South Africa in very specific circumstances: (i) where the economic employer of the expatriate is the South African entity; (ii) where flexibility is required to easily move the expatriate to other jurisdictions; and (iii) where there are multiple home-host country combinations that the multinational group needs to consider when moving its expatriates. It would appear that using a global employment company as the employment arrangement for an inbound expatriate to South Africa may have a fairly limited application if its purpose is to mitigate tax risks. In effect, a global employment company is likely to provide tax benefits only where it acts as an international labour broker for the multinational company of which it is a part.
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- Date Issued: 2018
An exploratory study of barriers and enablers of strategy execution in the Eastern Cape Department of Education in South Africa
- Authors: Vena, Nomava Vinolia
- Date: 2018
- Subjects: Strategic planning South Africa Eastern Cape , Business planning South Africa Eastern Cape , Public administration South Africa Eastern Cape , Corporate governance South Africa Eastern Cape , Government accountability South Africa Eastern Cape , South Africa. Department of Education
- Language: English
- Type: text , Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/63649 , vital:28465
- Description: Effective strategy execution is very important for the achievement of an organisation’s goals. Because it is a difficult task to translate a strategy into action, itis imperative for leadership to prioritize its strategic plan to ensure its success. The purpose of this study is to identify barriers and enablers of strategy execution in Basic Education in the Eastern Cape; its focus is on strategic goal number six: “Efficient administration ensured through good corporate governance and management”. The effectiveness of the Eastern Cape Department of Education (ECDoE) is measured by its service delivery, how strategy is executed in providing quality education. These are guided by the norms and standards like the National Education Policy Act: Norms and Standards for educators, as set by the National Department of Basic Education and the Treasury Acts. The motivation for the study was the Department’s poor performance as reported by the Auditor General (AG) in his 2015 audit report, that there has been a lack of good governance and accountability in the ECDoE. The study is qualitative: a sample of twenty-five (25) ECDoE senior managers were interviewed as the custodians of the execution of the strategic plan. Purposive sampling method selected the twenty-five from a total of forty-five (45) senior managers, some of whom were in Head Office and some in the twenty-three (23) districts. Data was collected through questionnaires and interviews and responses were captured on Excel Spreadsheet, and analysed with the Thematic Analysis. Major findings relating to barriers were on Human Resource Management, Poor Leadership, Resourcing (Tools of Trade), Improper Budgeting Systems, Poor Communication, and Organisational Structure. Some variables were interchangeably identified both as barriers and enablers, such as budgeting and resourcing. There were many recommendations, but for this study one, the Finance Section, will suffice: and that is that the Finance Section should analyse each directorate’s spending for each year before the new budget is allocated.
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- Date Issued: 2018
An exploratory study of Heads of Departments' responses to student calls for decolonised higher education
- Authors: Grant, Carolyn , Quinn, Lynn , Vorster, Jo-Anne E
- Date: 2018
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/123420 , vital:35436 , https://doi.org/10.17159/2520-9868/i72a05
- Description: Central to the tumultuous student protests of 2015 and 2016 was an urgent call for the decolonisation of South African universities. Existing curricula, including teaching and assessment practices, as well as institutional cultures and structures were challenged. Against this backdrop, in this article we focus on the academic leadership role of Heads of Departments (HoDs) at Rhodes University. In this small-scale project we interrogate how HoDs conceptualised their roles in this uncertain and complex context. From the data analysis a number of tensions emerged in the ways in which they articulated and enacted their roles. The findings indicate that the protests have contributed to the increasing complexity of the role of an HoD. Issues raised during the protests catalysed HoDs at Rhodes University, some for the first time, into considering the implications of the decolonising call from students and into exercising stronger transformative leadership roles.
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- Date Issued: 2018
An exploratory study of students’ expectations and perceptions of service quality in a South African higher education institution
- Authors: Williams, Alyssa Shawntay
- Date: 2018
- Subjects: SERVQUAL (Service quality framework) , Relationship marketing , Consumer satisfaction , Sampling (Statistics) , College students Attitudes , Universities and colleges South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/63844 , vital:28496
- Description: Within the past few years, higher education institutions have come under an exorbitant amount of pressure to restructure, increase funding and grow student numbers, whilst still preserving the service quality they offer. The purpose of this study is to measure students’ expectations and perceptions in a higher education institution and establish how significant of a gap exists between what is expected and what is perceived. The instrument utilised within the present study is SERVQUAL. A convenience sampling approach was adopted, furthermore, both descriptive and inferential statistics were used to analyse the data pertaining to the objectives concerning students’ gap between expectations and perceptions and hypotheses regarding the gap between students’ differences in each faculty, respectively. The study found that there were gaps in all dimensions with the order being, from highest to lowest: Reliability – Responsiveness – Assurance – Empathy – Tangibility. In addition, the significant difference in means according to faculty was established and the only dimension with a significant difference was Empathy. These results were used to offer recommendations to management, faculties and departments of the higher education institution under study about where they are deficient, consequently, improving their services to enhance their service quality and increase their competitive advantage but without financial strain. Overall, the conclusions the present study reached was that students and higher education institutions need to have a mutual interest in their relations. This means that as much as higher education institutions need to provide high service quality to students, students need to be willing to provide feedback and interact.
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- Date Issued: 2018
An illustrated booklet for reinforcing community health worker knowledge of tuberculosis and facilitating patient counselling:
- Authors: Okeyo, Ida L A , Dowse, Roslind
- Date: 2018
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/156629 , vital:40032 , https://phcfm.org/index.php/phcfm/article/view/1687/2559
- Description: Community health workers (CHWs) have facilitated the move to decentralize tuberculosis (TB) management, but lack access to information appropriate both for personal use and in patient interaction and education. To explore the impact of a pictorial-based TB booklet on reinforcing CHW knowledge and facilitating patient counselling.
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- Date Issued: 2018
An Immersive Audio Control System Using Mobile Devices and Ethernet AVB-Capable Speakers:
- Authors: Foss, Richard , Devonport, Sean
- Date: 2018
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/426745 , vital:72388 , https://www.aes.org/e-lib/browse.cfm?elib=19714
- Description: Immersive Sound is commonly used to create the localization of sound sources above, below, and around listeners. To achieve this immersive goal, sound systems are employing an ever-increasing number of speakers. Given that immersive sound systems have large speaker configurations such as in cinemas, theaters, museums, and home theater installations, there is a need to provide control for these various contexts and also to provide a means of automating this control. An immersive sound system has been created that allows for the real-time control over sound source localization. It is a multi-user client/server system where the client devices are mobile devices, thereby allowing remote control over sound source localization. Touch and orientation capabilities of mobile devices are used for the generation of three-dimensional coordinates. The server receives localization control messages from the client and uses an Ethernet AVB (audio video bridging) network to distribute appropriate mix levels to speakers with built-in signal processing. These localization messages can be recorded by users for later playback.
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- Date Issued: 2018
An integrated framework for assessing coastal community vulnerability across cultures, oceans and scales
- Authors: Aswani, Shankar , Howard, J A E , Gasalla, Maria A , Jennings, Sarah , Malherbe, W , Martins, I M , Salim, Shyam S
- Date: 2018
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/123063 , vital:35402 , https://doi.10.1080/17565529.2018.1442795
- Description: Across the globe, many coastal communities rely on marine resources for their food security (FS), income and livelihoods and with predicted trends in human populations, the number of people reliant on these resources is likely to increase (FAO, 2012). However, the effects of climate change including increased variability are already being experienced by coastal communities and appear to be accelerating (Doney et al., 2012). Depending on a range of factors, including location, these changes are having mild to severe impacts on communities both in direct and indirect ways (Miller et al., 2010). Communities in coastal areas, for instance, are particularly at risk due to sea level rise but also through their dependence on marine resources that are impacted by multiple climate change pressures. A change in the availability and condition of marine resources has consequences on the livelihoods of fishing populations or those who depend directly on fishing as a source of food (Badjeck, Allison, Halls, & Dulvy, 2010).
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- Date Issued: 2018
An interpretative phenomenological analysis of HIV positive individuals’ experiences of being in a support group
- Authors: Brink, Nicole
- Date: 2018
- Subjects: HIV-positive persons -- Social aspects Self-help groups AIDS (Disease) -- Patients -- Counseling of AIDS (Disease) -- Social aspects
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/62988 , vital:28351
- Description: People who have been diagnosed HIV positive often experience distress and anxiety due to uncertainties pertaining to the implications of an HIV positive status. Research has shown that support groups have always been a way for people to cope with the distress and stressful circumstances associated with health conditions such as HIV. This research investigated the role of face to face support groups in the lives of those living with HIV. The primary focus of this research project is to provide an in-depth exploration of HIV positive individuals‟ experiences of being in a support group. The study aims to explore the positive and negative experiences of being in an HIV support group and aims to gain an understanding of the role support plays in the lives of those living with HIV. A qualitative research design was used to explore the above mentioned aim. Semi-structured interviews were conducted with five individuals, (three women and two men) who had experienced HIV support groups. The interviews were transcribed and then analysed according to the principles of interpretative phenomenological analysis (IPA). The findings of this study revealed five super-ordinate themes, which revealed not only the positive and negative experiences of being in a support group, but also the challenges that the participants‟ experienced before joining the group. Getting a sense of the participants‟ experience before joining the group allowed the researcher to get a better understanding of how useful or not the support group has been in helping them deal with the challenges of living with HIV. The themes included: „struggling to survive after diagnosis‟, „struggling to cope: adopting negative coping skills‟, „experiencing a turning-point: a will to survive‟, „attending support group: a sweet experience‟ and lastly, „attending support groups: a bitter experience‟. Findings suggest that for these participants, the advantages outweighed the disadvantages of being in a support group. Therefore this study suggests that face to face support groups are a viable and even necessary option for support. These findings support previous research and literature in regards to the importance of social support in the form of support groups in effectively assisting HIV positive people in their journey to adjust to the consequence of living with HIV.
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- Date Issued: 2018
An invastigation into factors that contribute to elder abuse: a case study of mount frère town in the umzimvubu local municipality
- Authors: Rasmeni, Nosabelo Lusanda
- Date: 2018
- Subjects: Older people -- Abuse of , Abused elderly -- Services for
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/19625 , vital:43153
- Description: The aim of this study was to explore factors which contribute to elder abuse in Mount Frere Town, in the Umzimvubu Local Municipality in the Eastern Cape Province. A qualitative approach was used to allow for the achievement of the research aim which was to explore contributory factors towards elderly abuse in Mount Frere Town. A purposive sampling approach was used to select participants in accordance with their experiences and required characteristics. A total sample of fourteen participants was selected. The data was obtained through focus group interviews, using an interview schedule (Appendix B, C, D and E) as an interview guide and the interview sessions were all recorded with an audio recorder. Separate interview schedules were used for the focus groups with the elderly participants (Appendix B – English version and D- IsiXhosa version) and the group consisting of caregivers (Appendix C – English version and E – IsiXhosa version). Thematic analysis was used to analyse and interpret results. Eight main themes were identified, namely: Living Conditions, Daily Activities, Age and Gender, Alcohol Consumption, Family Victimization, Offender Related Factors, Elderly Protection, and Intervention. These themes were identified under chapter four and discussed in the subsequent chapter. Respective sub-themes were identified under each theme and were discussed comprehensively. Key to all these themes was that most perpetrators of elderly abuse were family members, relatives and neighbours of the victim. Also worth noting is the revelation that elderly people, especially those who live in the rural areas are mostly living alone or with little children and are, therefore, without protection. , Thesis (M Soc Sc) (Criminology) -- University of Fort Hare, 2018
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- Date Issued: 2018
An investigation into factors influencing lack of improvement towards achieving compliance with the quality national core standards in KSD clinics, O.R. Tambo District
- Authors: Mnyamana, Tozama Nobom
- Date: 2018
- Subjects: Health facilities--Standards , Health facilities--South Africa , Medical care--South Africa
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/19498 , vital:43133
- Description: The purpose of this study was to explore factors associated with lack of improvement in the health care provided towards achieving compliance with the National Core Standards (NCS) in King Sabata Dalindyebo (KSD) sub-district clinics, in OR Tambo District in the Eastern Cape. A quantitative design was seen as the most suitable for this study. This method was chosen as the one that would best assist the researcher to meet the objectives of the study. A purposive sampling method was chosen, according to which the researcher selected five sites; all clinics that had been previously inspected for quality standards by the Office of Health Standards Compliance at least once. Participants for the study were all employees of those clinics and one representative of the governing structure of each. Twenty-eight participants in total formed part of the study as two did not return their responses. For collecting data from the participants, self-administered questionnaires were used. Throughout the data collection process, ethical standards of nursing research regarding anonymity, confidentiality and privacy were adhered to. Collected data were analysed using the Statistical Package for the Social Sciences (SPSS) computer software. The distribution of results is presented in tables and bar graphs. The results of the study reveal that a quality-oriented culture is lacking in our clinics with poor participation of clinics teams in quality improvement processes. Leadership and management at clinic level need strengthening. It was also found that there is insufficient capacitation of departmental strategic shift innovations, revealed in the complete absence of information sharing and feedback regarding previous assessments. In addition, there is a shortage of resources including basic equipment in clinics. , Thesis (MPH) -- University of Fort Hare, 2018
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- Date Issued: 2018
An investigation into how a guided learner leadership programme can foster authentic leadership in a boys’ boarding school environment
- Authors: Cuyler, Craig
- Date: 2018
- Subjects: Educational leadership -- South Africa Boarding schools -- South Africa Boys -- South Africa
- Language: English
- Type: text , Thesis , Masters , MEd
- Identifier: http://hdl.handle.net/10962/61756 , vital:28055
- Description: This study is located within the field of Educational Leadership and Management and the research was undertaken in a boys’ private boarding school in Grahamstown, South Africa. Learner Leadership within the ELM field of study, has gained much interest in recent times and as the process of democratisation within schools continues to take place, it is important that research efforts be more focused in this area. The lack of learner voice initiatives within South African schools, in spite of policies being in place that encourage it, has created the impression that learner leadership is far more about rhetoric than actual practice. This appears to be the case in private education as well, owing to practices that are reliant on hierarchy and tradition to cement their position within these schools. It was with this in mind that a formative peer mentoring intervention was put in place in a boarding house at St Andrew’s College, a private boys’ school in Grahamstown, South Africa, with the object of developing authentic leadership in a boarding house context. This study was framed by Cultural Historical Activity Theory and sought to investigate how a guided learner leadership programme could foster authentic leadership in a boys’ boarding school context. The intervention consisted of three phases: 1) a pre-intervention questionnaire; 2) a Mentoring Course, during which Grade 12 learners were trained how to be mentors; and 3) a Mentoring Programme, during which Grade 12 learners were each allocated a Grade 8 learner to mentor during the course of the year. Data was collected during all three phases of the intervention and said data was obtained via questionnaires, interviews and from notes kept in an observation journal. The data was analysed inductively and later by using Cultural Historical Activity Theory, which acted as a lens through which data was interpreted. The findings reflected that learners responded well to the Mentoring Course and that they participated as active agents of change. It was during the Mentoring Programme, where contradictions became apparent and where the default to practices associated with hierarchy and tradition became evident. The Mentoring Programme did reflect some positive results, such as learners taking more ownership of the Programme and becoming critical of their own practice as mentors. This led to the further take-up of the Mentoring Programme in other boarding houses at St Andrew’s College after the intervention, and the course continues to grow and improve. My recommendations include that broader research be undertaken generally, to understand the role that tradition and hierarchy play, particularly in private schools, so that more authentic learner leadership can be put in place, and to conduct a longitudinal study to establish the success of the Mentoring Programme at St Andrew’s College specifically, over time.
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- Date Issued: 2018
An investigation into teaching mathematics using a visualisation approach to recontextualise indigenous knowledge
- Authors: Tshithigona, Gaus
- Date: 2018
- Subjects: Ethnoscience Namibia , Mathematics Study and teaching (Elementary) Namibia , Visual learning , Visualization , Interdisciplinary approach to knowledge , Teacher effectiveness Namibia , Traditional ecological knowledge Namibia
- Language: English
- Type: text , Thesis , Masters , MEd
- Identifier: http://hdl.handle.net/10962/62461 , vital:28195
- Description: It can be argued that the Namibian curriculum is largely influenced by a Western epistemology. However, many studies suggest that learners make powerful meanings of mathematical concepts they are learning if they visualise these and experience them in relation to what they already know from their own cultural backgrounds. According to the Namibian National Curriculum for Basic Education (NNCBE, 2010), it is not only important for learners to acquire mathematical knowledge and skills, but also to develop and grow their identities, cultures and values as individuals. The aim of this study was to explore and investigate how selected mathematics teachers employ visualisation as a teaching approach to re-contextualise indigenous knowledge (IK). The study set out to explore how conceptual understanding is enhanced by participation in an intervention programme. The use of visualisation is considered an important mediating and pedagogical tool in the mathematics classroom to enhance the mathematics learning of learners. The research is informed by a socio-cultural theory of learning and is located within an interpretive paradigm. The study was conducted at four schools in the Oshana region of Namibia and involved four mathematics teachers who were purposefully selected due to their willingness to use visualisation-IK approaches in their teaching, based on their responses to the survey. The methodologies used are qualitative and quantitative case study. To gather data, document analysis, a survey, lesson observations and focus group interviews were used. The study found that most teachers in the Oshana region have an understanding of the effective use of visualisation-IK approaches. However, the study revealed that visualisation- IK approaches are mostly used in grades 4 to 7 mathematics classrooms. It also discovered that most of the visualisation approaches that teachers employed aligned well with the curriculum and promoted conceptual understanding in the teaching of mathematics. The results of the study showed that teachers have experience of the enabling and constraining factors in using a visualisation-IK approach to teaching mathematics.
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- Date Issued: 2018
An investigation into the bacterial biosynthetic origins of bioactive natural products isolated from South African latrunculid sponges
- Authors: Waterworth, Samantha Che
- Date: 2018
- Subjects: Marine biodiversity , Metagenomics , Sponges Biotechnology , Spirochetes , Natural products Biotechnology
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/61826 , vital:28065
- Description: Several pyrroloiminoquinone alkaloids exhibiting cytotoxic, anti-tumour activity have been isolated from sponges within the Latrunculiidae family that are endemic to the South African coastline. Other, structurally similar pyrroloiminoquinone compounds have been isolated from geographically distant and phylogenetically distinct marine sponges, as well as terrestrial myxomycetes which suggested that sponge-associated bacteria may be the true biosynthetic origin of pyrroloiminoquinone compounds. Previous studies have shown that there is conservation of spirochete and betaproteobacterial species in the bacterial communities associated with South African Latrunculiidae sponges and it was proposed that these conserved bacteria represented candidate pyrroloiminoquinone-producers. This study aimed to confirm the conserved dominance of betaproteobacteria and spirochetes within bacterial communities associated with South African latrunculid sponges and employed a shotgun metagenomic approach to assess the functional and biosynthetic potential of associated microbiota in Tsitsikamma favus sponges. Clustering of assembled contigs revealed twenty-three putative bacterial genomes, of which, two were identified as representatives of the conserved betaproteobacteria and spirochete species previously identified in Tsitsikamma sponges. It was shown that the spirochete was most likely an obligate symbiont that benefitted the host sponge through possible defence against pathogenic bacteria and/or nutrient acquisition. The putative genome representing the conserved betaproteobacteria was found to be heavily contaminated and further sequencing is required to accurately resolve the genome for functional characterization. Several biosynthetic gene clusters were identified and demonstrated the bioactive potential of Tsitsikamma favus-associated bacteria. A biosynthetic gene cluster was identified on an unclustered contig that included several genetic features that were indicative of possible pyrroloiminoquinone production.
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- Date Issued: 2018
An investigation into the bacterial communities associated with pyrroloiminoquinone-producing South African latrunculid sponges
- Authors: Hilliar, Storm Hannah
- Date: 2018
- Subjects: Sponges South Africa Algoa Bay , Betaproteobacteria , Spirochaeta , Symbiosis , Bacterial communities
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10962/62112 , vital:28128
- Description: Marine sponges belonging to the family Latrunculiidae are known for their production of cytotoxic pyrroloiminoquinone alkaloids and the South African coast provides a unique environment for the exploitation of these potent bioactive compounds. The isolation of structurally similar pyrroloiminoquinone compounds from unrelated, non poriferan sources has led to the suggestion that South African latrunculid pyrroloiminoquinones may be secondary metabolites produced by sponge associated microbial symbionts. Previous studies investigating the bacterial communities of South African latrunculid sponges have shown the conservation of distinct microbial populations with unusual bacterial taxa dominated by a novel betaproteobacterial and spirochete species. This study describes the further investigation into these associated bacterial communities, their conservation and sponge microbiome comparisons across spatial, temporal and environmental scales. The bacterial communities associated with seven latrunculid species representing three genera (Tsitsikamma, Cyclacanthia and Latrunculia) were characterized as well as a Mycale and Tethya rubra species. Latrunculid sponge microbiomes were significantly different from those associated with sympatric outlier sponge species and the surrounding environment. The bacterial communities associated with latrunculid sponges appear host specific with the conservation of two dominant bacterial symbionts which mirror the phylogeny of their host species. , Thesis (MSc) -- Faculty of Science, Biochemistry and Microbiology, 2018
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- Date Issued: 2018
An investigation into the introduction of a new wealth tax in South Africa
- Authors: Arendse, Jacqueline A
- Date: 2018
- Subjects: Wealth tax -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , Income tax -- South Africa , Fiscal policy -- South Africa , South Africa -- Economic conditions , Income distribution -- South Africa
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/61379 , vital:28020
- Description: In a world of economic uncertainty and manifold social problems, South Africa has its own unique challenges of low economic growth, persistent budget deficits that produce increasing government debt and the highest level of economic inequality in the world. The history of injustice and economic marginalisation and the failure of the economy to provide inclusive growth drives an urgent need to address economic inequality through tax policy, placing ever more focus on wealth taxes as a possible solution. There is a hope is that taxing the wealthy may provide the opportunity to redistribute desperately-needed resources to those denied the opportunity to build wealth and who are trapped in the cycle of poverty. Yet, as appealing as a new wealth tax may seem, the introduction of such a tax carries with it a range of risks, not all of which are known. Of great concern is the possible effect on the economy, which, in its vulnerable state, cannot afford any loss of capital and investment. Very little research has been done on wealth tax in the South African context and there is a dearth of literature focusing on the views and perceptions of the wealthy individuals themselves. This qualitative study investigates the merits and disadvantages of a new wealth tax and seeks to identify any unintended consequences that could result from the implementation of a new wealth tax in South Africa, drawing from historical and international experience and primary data obtained from interviews with individuals likely to be affected by such a tax. Having explored the literature and international experiences with wealth tax and having probed the thinking of wealthy individuals who would be the payers of a wealth tax, the study finds that a new wealth tax may contribute towards the progressivity of the tax system, but it is doubtful whether such a tax would provide a sustainable revenue stream that would be sufficient to address economic inequality and there is a risk of causing harm to the economy. Recognising that the motivation for wealth taxes is often driven more by political argument and public perception than by rational quantitative analysis, the study also anticipates the introduction of a new wealth tax and suggests guidelines for the design of such a tax within the framework for evaluating a good tax system. This study informs the debate on wealth taxes in South Africa and contributes to the design of such a tax, should it be implemented.
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- Date Issued: 2018