The South African income tax implications of transactions entered into to earn points for a Broad- Based Black Economic Empowerment scorecard, with reference to a selection of structures
- Authors: Jaga, Praksha
- Date: 2021-04
- Subjects: Black Economic Empowerment (Program : South Africa) , South Africa. Income Tax Act, 1962 , Income tax -- Law and legislation -- South Africa , Spendings tax -- South Africa , Tax deductions -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177306 , vital:42808
- Description: This thesis discussed the South African income tax implications, in terms of the Income Tax Act, No. 58 of 1962, arising from complying with Broad-Based Black Economic Empowerment requirements, and related principles established in case law. Various structures and transactions entered into for the purposes of earning points for the B-BBEE scorecard were identified. In the assessment of the deductibility of B-BBEE expenditure in terms of the preamble to section 11, section 11(a) and section 23(g) of the Act, it was highlighted that, in the South African economic environment, B-BBEE compliance represents a competitive advantage for entities. In addition, many South African organisations are required to comply with B-BBEE requirements for legal and regulatory purposes. The analysis of the deductibility of B-BBEE expenditure revealed that taxpayers that incur this expenditure would be carrying on a trade or commencing to do so. It was also concluded that B-BBEE expenditure is incurred in the production of income and would generally not be capital in nature, except in certain circumstances, in which case the Act provides certain allowances. Any deduction will only be allowed in the year of assessment in which the expenditure is actually incurred, or when the taxpayer incurs an unconditional legal obligation. This thesis explored several alternatives to achieve the requirements of the ownership element of B-BBEE and highlighted the income tax implications that arise because of these structures. It was also observed that there are a number of incentives in the Act that could be beneficial to taxpayers seeking to earn points for the remaining elements of the B-BBEE scorecard. A legal interpretive approach, in particular a doctrinal research methodology, was adopted in carrying out this research. This research concluded that the Act facilitates most of the B-BBEE transactions and structures, but due to the complex and sometimes uncertain nature of the tax consequences of B-BBEE transactions and structures, there is a need for further guidance in this area of tax law. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Jaga, Praksha
- Date: 2021-04
- Subjects: Black Economic Empowerment (Program : South Africa) , South Africa. Income Tax Act, 1962 , Income tax -- Law and legislation -- South Africa , Spendings tax -- South Africa , Tax deductions -- South Africa
- Language: English
- Type: thesis , text , Masters , MCom
- Identifier: http://hdl.handle.net/10962/177306 , vital:42808
- Description: This thesis discussed the South African income tax implications, in terms of the Income Tax Act, No. 58 of 1962, arising from complying with Broad-Based Black Economic Empowerment requirements, and related principles established in case law. Various structures and transactions entered into for the purposes of earning points for the B-BBEE scorecard were identified. In the assessment of the deductibility of B-BBEE expenditure in terms of the preamble to section 11, section 11(a) and section 23(g) of the Act, it was highlighted that, in the South African economic environment, B-BBEE compliance represents a competitive advantage for entities. In addition, many South African organisations are required to comply with B-BBEE requirements for legal and regulatory purposes. The analysis of the deductibility of B-BBEE expenditure revealed that taxpayers that incur this expenditure would be carrying on a trade or commencing to do so. It was also concluded that B-BBEE expenditure is incurred in the production of income and would generally not be capital in nature, except in certain circumstances, in which case the Act provides certain allowances. Any deduction will only be allowed in the year of assessment in which the expenditure is actually incurred, or when the taxpayer incurs an unconditional legal obligation. This thesis explored several alternatives to achieve the requirements of the ownership element of B-BBEE and highlighted the income tax implications that arise because of these structures. It was also observed that there are a number of incentives in the Act that could be beneficial to taxpayers seeking to earn points for the remaining elements of the B-BBEE scorecard. A legal interpretive approach, in particular a doctrinal research methodology, was adopted in carrying out this research. This research concluded that the Act facilitates most of the B-BBEE transactions and structures, but due to the complex and sometimes uncertain nature of the tax consequences of B-BBEE transactions and structures, there is a need for further guidance in this area of tax law. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
Ukuba Ngabantu Abapheleleyo: Black Queer Space Making and the unfinished business of the Truth and Reconciliation Commission of South Africa
- Authors: Lupindo, Esihle
- Date: 2021-04
- Subjects: To be added
- Language: English
- Type: thesis , text , Masters , MSocSci
- Identifier: http://hdl.handle.net/10962/178479 , vital:42943
- Description: Access restricted until April 2023. , Thesis (MSocSci) -- Faculty of Humanities, Sociology, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Lupindo, Esihle
- Date: 2021-04
- Subjects: To be added
- Language: English
- Type: thesis , text , Masters , MSocSci
- Identifier: http://hdl.handle.net/10962/178479 , vital:42943
- Description: Access restricted until April 2023. , Thesis (MSocSci) -- Faculty of Humanities, Sociology, 2021
- Full Text:
- Date Issued: 2021-04
Umemulo and Zulu girlhood: From preservation to variations of ukuhlonipha nokufihla (respect and secrecy)
- Authors: Mntambo, Londiwe Nompilo
- Date: 2021-04
- Subjects: Virginity , Zulu (African people) -- Rites and ceremonies , Zulu (African people) -- Social life and customs , Virginity -- Social aspects , Women, Zulu -- South Africa -- KwaZulu-Natal -- Social conditions , Women -- Social and moral questions
- Language: English , Zulu
- Type: thesis , text , Masters , MA
- Identifier: http://hdl.handle.net/10962/178352 , vital:42932
- Description: This study examines evolving definitions of ukuziphatha kahle that historically relied on the preservation of virginity for Zulu girls, who participate in the umemulo ceremony that marks the transition from girlhood to womanhood. It examines notions of Zulu girlhood as understood through preservation - ukugcina isibaya sikaBaba - and through respectability and secrecy - ukuhlonipha nokufihla. The study analyses how conceptions of ukuziphatha kahle (good behavior) have evolved in the context of sexual rights in the performance of Zulu girlhood. It is located in the interdisciplinary literature of global girlhood studies, and African feminist lenses of womanhood and rites of passages. The study draws from 26 interviews with Zulu women who have gone through umemulo, elder women who facilitate virginity testing and umemulo; and female relatives of women who have gone through umemulo in Estcourt, Wembezi, Paapkalius Fountain, Ntabamhlophe and Cornfields in KwaZulu-Natal. This thesis contextualises umemulo and ukuziphatha kahle (good behaviour) in democratic South Africa. Umemulo is a ritual done for a Zulu girl whose behaviour is deemed to be good. While this is clear, what constitutes ukuziphatha kahle (good behaviour) is contested. On stricter terms, ukuziphatha kahle means to be intombi nto (a virgin). The interviews with women who went through umemulo show that most of them were not virgins at the time of the ritual. The elder and younger women expressed that ukuziphatha kahle for them goes beyond the girl’s virginity. Instead, they understand it as a girl who does not have a child, and who has shown respect and obedience to her parents and elders. Strikingly, the study shows an inter-generational collusion between the younger and elder women, who maintain the outward appearance of virginity of the girls who participate in umemulo. The study argues that there are variations of ukuhlonipha (respect), which in the rights context of democratic South Africa overlap into ukufihla (secrecy). Importantly, it is clear that the concept of being a good Zulu womanhood holds and remains important for Zulu girls and women. However, the ways in which Zulu women experience and perform this is complex. The findings show that while many Zulu girls want to be seen as performing accepted good Zulu womanhood, they do so in ways that allow them to enjoy their sexual rights and pleasure. This is not a tension. , Thesis (MA) -- Faculty of Humanities, Politial and International Studies, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Mntambo, Londiwe Nompilo
- Date: 2021-04
- Subjects: Virginity , Zulu (African people) -- Rites and ceremonies , Zulu (African people) -- Social life and customs , Virginity -- Social aspects , Women, Zulu -- South Africa -- KwaZulu-Natal -- Social conditions , Women -- Social and moral questions
- Language: English , Zulu
- Type: thesis , text , Masters , MA
- Identifier: http://hdl.handle.net/10962/178352 , vital:42932
- Description: This study examines evolving definitions of ukuziphatha kahle that historically relied on the preservation of virginity for Zulu girls, who participate in the umemulo ceremony that marks the transition from girlhood to womanhood. It examines notions of Zulu girlhood as understood through preservation - ukugcina isibaya sikaBaba - and through respectability and secrecy - ukuhlonipha nokufihla. The study analyses how conceptions of ukuziphatha kahle (good behavior) have evolved in the context of sexual rights in the performance of Zulu girlhood. It is located in the interdisciplinary literature of global girlhood studies, and African feminist lenses of womanhood and rites of passages. The study draws from 26 interviews with Zulu women who have gone through umemulo, elder women who facilitate virginity testing and umemulo; and female relatives of women who have gone through umemulo in Estcourt, Wembezi, Paapkalius Fountain, Ntabamhlophe and Cornfields in KwaZulu-Natal. This thesis contextualises umemulo and ukuziphatha kahle (good behaviour) in democratic South Africa. Umemulo is a ritual done for a Zulu girl whose behaviour is deemed to be good. While this is clear, what constitutes ukuziphatha kahle (good behaviour) is contested. On stricter terms, ukuziphatha kahle means to be intombi nto (a virgin). The interviews with women who went through umemulo show that most of them were not virgins at the time of the ritual. The elder and younger women expressed that ukuziphatha kahle for them goes beyond the girl’s virginity. Instead, they understand it as a girl who does not have a child, and who has shown respect and obedience to her parents and elders. Strikingly, the study shows an inter-generational collusion between the younger and elder women, who maintain the outward appearance of virginity of the girls who participate in umemulo. The study argues that there are variations of ukuhlonipha (respect), which in the rights context of democratic South Africa overlap into ukufihla (secrecy). Importantly, it is clear that the concept of being a good Zulu womanhood holds and remains important for Zulu girls and women. However, the ways in which Zulu women experience and perform this is complex. The findings show that while many Zulu girls want to be seen as performing accepted good Zulu womanhood, they do so in ways that allow them to enjoy their sexual rights and pleasure. This is not a tension. , Thesis (MA) -- Faculty of Humanities, Politial and International Studies, 2021
- Full Text:
- Date Issued: 2021-04
Using the indigenous technology of dyeing and weaving African baskets as a cultural tool to mediate learning of chemical and physical changes
- Authors: Kakambi, William Mafelezo
- Date: 2021-04
- Subjects: Science -- Study and teaching (Secondary) -- Namibia , Chemistry -- Study and teaching (Secondary) -- Namibia , Ethnoscience -- Namibia , Culturally relevant pedagogy , Traditional ecological knowledge -- Namibia , Basket making -- Namibia , Dyes and dyeing -- Namibia , Pedagogical content knowledge
- Language: English
- Type: thesis , text , Masters , MEd
- Identifier: http://hdl.handle.net/10962/177268 , vital:42805
- Description: Literature has revealed that indigenous learners, especially in many African nations are subjected to learning school science in unfamiliar contexts. Learners in Namibia where this study was conducted are no exception. In consequence, learners experience cognitive conflict between school science and the experiences learnt at home and in the community. This is exacerbated, in part, by the fact that science teachers do not seem to know how to integrate indigenous knowledge in their science teaching. As an attempt to address this problem, some scholars call for the integration of indigenous knowledge into the science curriculum to provide a much needed context for learning science. It is against this background that this study sought to use the indigenous technology of dyeing and weaving baskets as a cultural tool to mediate learning of chemical and physical changes. Underpinned by the interpretivist and Ubuntu paradigms, the study employed a qualitative case study research design. The study was conducted in the Zambezi region in Namibia. Four grade 8 Physical Science teachers, an expert community member, and a critical friend were involved as participants in this study. Data were gathered using semi-structured interviews, workshop discussions, participatory observation, and journal reflections. Vygotsky’s socio-cultural theory and Mavhunga and Rollnick’s topic specific pedagogical content knowledge were used as theoretical and analytical frameworks, respectively. A thematic approach to data analysis was employed to come up with sub-themes and themes. The findings of the study revealed that all the participating teachers in this study had never been exposed to ideas on how to integrate indigenous knowledge in their science teaching. As a result, they all embraced and valued the indigenous technology of dyeing and weaving as relevant and useful in the teaching and learning of chemical and physical changes. This study recommends that there is a need to empower science teachers on how to integrate indigenous knowledge in their science teaching in order to make science accessible and relevant to their learners’ lived worlds. , Thesis (MEd) -- Faculty of Education, Education, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Kakambi, William Mafelezo
- Date: 2021-04
- Subjects: Science -- Study and teaching (Secondary) -- Namibia , Chemistry -- Study and teaching (Secondary) -- Namibia , Ethnoscience -- Namibia , Culturally relevant pedagogy , Traditional ecological knowledge -- Namibia , Basket making -- Namibia , Dyes and dyeing -- Namibia , Pedagogical content knowledge
- Language: English
- Type: thesis , text , Masters , MEd
- Identifier: http://hdl.handle.net/10962/177268 , vital:42805
- Description: Literature has revealed that indigenous learners, especially in many African nations are subjected to learning school science in unfamiliar contexts. Learners in Namibia where this study was conducted are no exception. In consequence, learners experience cognitive conflict between school science and the experiences learnt at home and in the community. This is exacerbated, in part, by the fact that science teachers do not seem to know how to integrate indigenous knowledge in their science teaching. As an attempt to address this problem, some scholars call for the integration of indigenous knowledge into the science curriculum to provide a much needed context for learning science. It is against this background that this study sought to use the indigenous technology of dyeing and weaving baskets as a cultural tool to mediate learning of chemical and physical changes. Underpinned by the interpretivist and Ubuntu paradigms, the study employed a qualitative case study research design. The study was conducted in the Zambezi region in Namibia. Four grade 8 Physical Science teachers, an expert community member, and a critical friend were involved as participants in this study. Data were gathered using semi-structured interviews, workshop discussions, participatory observation, and journal reflections. Vygotsky’s socio-cultural theory and Mavhunga and Rollnick’s topic specific pedagogical content knowledge were used as theoretical and analytical frameworks, respectively. A thematic approach to data analysis was employed to come up with sub-themes and themes. The findings of the study revealed that all the participating teachers in this study had never been exposed to ideas on how to integrate indigenous knowledge in their science teaching. As a result, they all embraced and valued the indigenous technology of dyeing and weaving as relevant and useful in the teaching and learning of chemical and physical changes. This study recommends that there is a need to empower science teachers on how to integrate indigenous knowledge in their science teaching in order to make science accessible and relevant to their learners’ lived worlds. , Thesis (MEd) -- Faculty of Education, Education, 2021
- Full Text:
- Date Issued: 2021-04
Water conservation and water demand management in Buffalo City Metropolitan Municipality
- Authors: Mlomzale, Kwanele
- Date: 2021-04
- Subjects: Water conservation -- South Africa -- Buffalo City , Water demand management -- South Africa -- Buffalo City , Municipal services -- South Africa -- Buffalo City , Municipal services -- Law and legislation -- South Africa -- Buffalo City , Water-supply -- Management
- Language: English
- Type: thesis , text , Masters , MBA
- Identifier: http://hdl.handle.net/10962/177159 , vital:42795
- Description: Water is one of the scarce and constrained natural resource globally, and a necessity to every living creature, organism and the natural environment – it is the existence of life. Water, as an irreplaceable natural resource, plays a vital role in every country's development and prosperity, integrating socio-economic needs of both the present and future generation. Therefore, sustainable strategies and approaches or concepts are significant in ensuring that such a unique resource is preserved and conserved sustainably. Municipal environment or local government sphere creates a pivotal role in governing the use of water, through the provision of legislation, regulations and establishment of water conservation and water demand management strategies and plans. However, it has been established that there is a lack of integrated water resource management approach and planning in municipalities, creating concerns with regards to controlling the overutilisation of water and protection of water sources in general. The aim and goals of the study are to review Buffalo City Metropolitan Municipality's (BCMM) water conservation and water demand management (BCMM WC/WDM) development and implementation by, assessing the existing strategy related to water conservation and water demand management; constraints and opportunity identification; and provision of recommendations in improving the practices in the municipality. The study presents core theories and empirical studies relevant to the water conservation and water demand management, and also deals with theoretical framework found under the Natural Resource-Based View and its application to water conservation and water demand management concepts. A qualitative research design approach was used for the research, which is underpinned by a post-positivism paradigm. In terms of data collection, two methods were used in the study: (i) document study and secondary analysis; and (ii) semi-structured interviews with BCMM relevant officials. The study identified gaps and inconsistencies in the development and implementation of BCMM WC/WDM strategy, although the municipality has taken some step towards its implementation. However, the strives taken by BCMM in implementing water conservation and water demand management initiatives are acknowledged. The study provides recommendations related to the findings identified upon the data collection and fieldwork. The recommendation proposed by the study includes proper communicating the BCMM WC/WDM strategy to all relevant stakeholders, focus on reducing the non-revenue water, implementation of various project related to pressure management, encourage culture of using water efficiently through educational and community awareness campaigns, capacitation of BCMM including seeking financial support, continuous review of the strategy and exploring other water supply sources to relax the already constrained existing water sources. The limitations of the study compared to the broader scope of water conservation and water demand management aspects are highlighted and acknowledged. Thus, in the conclusion of this study, further future studies are suggested to explore other related aspects of water conservation and water demand management in BCMM. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Mlomzale, Kwanele
- Date: 2021-04
- Subjects: Water conservation -- South Africa -- Buffalo City , Water demand management -- South Africa -- Buffalo City , Municipal services -- South Africa -- Buffalo City , Municipal services -- Law and legislation -- South Africa -- Buffalo City , Water-supply -- Management
- Language: English
- Type: thesis , text , Masters , MBA
- Identifier: http://hdl.handle.net/10962/177159 , vital:42795
- Description: Water is one of the scarce and constrained natural resource globally, and a necessity to every living creature, organism and the natural environment – it is the existence of life. Water, as an irreplaceable natural resource, plays a vital role in every country's development and prosperity, integrating socio-economic needs of both the present and future generation. Therefore, sustainable strategies and approaches or concepts are significant in ensuring that such a unique resource is preserved and conserved sustainably. Municipal environment or local government sphere creates a pivotal role in governing the use of water, through the provision of legislation, regulations and establishment of water conservation and water demand management strategies and plans. However, it has been established that there is a lack of integrated water resource management approach and planning in municipalities, creating concerns with regards to controlling the overutilisation of water and protection of water sources in general. The aim and goals of the study are to review Buffalo City Metropolitan Municipality's (BCMM) water conservation and water demand management (BCMM WC/WDM) development and implementation by, assessing the existing strategy related to water conservation and water demand management; constraints and opportunity identification; and provision of recommendations in improving the practices in the municipality. The study presents core theories and empirical studies relevant to the water conservation and water demand management, and also deals with theoretical framework found under the Natural Resource-Based View and its application to water conservation and water demand management concepts. A qualitative research design approach was used for the research, which is underpinned by a post-positivism paradigm. In terms of data collection, two methods were used in the study: (i) document study and secondary analysis; and (ii) semi-structured interviews with BCMM relevant officials. The study identified gaps and inconsistencies in the development and implementation of BCMM WC/WDM strategy, although the municipality has taken some step towards its implementation. However, the strives taken by BCMM in implementing water conservation and water demand management initiatives are acknowledged. The study provides recommendations related to the findings identified upon the data collection and fieldwork. The recommendation proposed by the study includes proper communicating the BCMM WC/WDM strategy to all relevant stakeholders, focus on reducing the non-revenue water, implementation of various project related to pressure management, encourage culture of using water efficiently through educational and community awareness campaigns, capacitation of BCMM including seeking financial support, continuous review of the strategy and exploring other water supply sources to relax the already constrained existing water sources. The limitations of the study compared to the broader scope of water conservation and water demand management aspects are highlighted and acknowledged. Thus, in the conclusion of this study, further future studies are suggested to explore other related aspects of water conservation and water demand management in BCMM. , Thesis (MBA) -- Faculty of Commerce, Rhodes Business School, 2021
- Full Text:
- Date Issued: 2021-04