The impact of the new dividend withholding tax on regulated investment intermediaries
- Authors: Schafer, Carolyn
- Date: 2011
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:880 , http://hdl.handle.net/10962/d1001634
- Description: The introduction of the proposed new Dividends Tax will have a significant impact on financial institutions such as Collective Investment Schemes, Linked Investment Service Providers and Long-term Insurers. The reason for this is that South African listed companies declaring local dividends will not necessarily have all the details of and know the identity of their shareholders. These financial institutions may be regarded as regulated intermediaries in terms of the new Dividends Tax legislation and therefore may have the responsibility of withholding the Dividends Tax from dividends received on behalf of their clients, who may in most cases be the beneficial owners of the underlying equity shares. The motivating factor for the research is the fact that there does not appear to be any guidance on the impact of the new Dividends Tax on financial institutions, since the Dividends Tax is new legislation. The research problem addressed in this thesis is how the systems and processes of a financial institution will be affected by the implementation of the new Dividends Tax. The research took the form of a case study designed to investigate the impact of the Dividends Tax on the financial institution at which the researcher is employed. The data required for the research was collected by means of a study of the relevant legislation enacted in connection with the topic, journal articles in financial/tax journals, as well as articles published in the media. The systems and processes presently in place, as well as the changes to these systems that will be needed to accommodate the new dividend tax were ascertained by means of in-depth interviews with relevant staff at the financial institution. In addition, the researcher also applied her personal knowledge of the business of the financial institution at which she works to the problem. As a result of the research it was determined that a Collective Investment Scheme, Linked Investment Service Provider and Long-Term Insurer will all be regarded as regulated intermediaries for the purposes of the new dividend withholding tax. This means that these financial institutions will be required to withhold Dividends Tax from dividends paid to their clients and pay this Dividends Tax so withheld to SARS. Furthermore, the findings of the research confirmed that the new Dividends Tax will have a significant impact on the client services department in areas such as notifying clients, training of client service staff, handling of declaration of exemption forms received from clients, amending client statements and tax certificates (to cater for the new Dividends Tax). In addition to this, it was ascertained that significant systems development will be required by these financial institutions in order to comply with the new Dividends Tax legislation. This would include the development of data input fields to enable users to capture the relevant information required and development of the system to enable it to flag local dividends received to which the Dividends Tax applies. The system would also need to cater for Secondary Tax on Companies credits as well as foreign tax rebates. The system should also be able to calculate the amount of Dividends Tax to withhold per dividend received by a client, as well as be able to handle the payment of the Dividends Tax to SARS and the refund to clients of Dividends Tax over deducted. It is essential that systems are able to flag the correct date of payment of the dividend so that the Dividends Tax can be paid over timeously to SARS in order to avoid interest and penalties being levied. To summarise, the new Dividends Tax has a significant impact on these financial institutions in areas such as client services, administration and system development.
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- Date Issued: 2011
An investigation into the role of student participation in school governance : a Namibian perspective
- Authors: Shekupakela-Nelulu, Rauna
- Date: 2009
- Subjects: Education and state -- Namibia Education, Secondary -- Namibia Student government -- Namibia Student participation in administration -- Namibia School management and organization -- Namibia
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1923 , http://hdl.handle.net/10962/d1007449
- Description: The issue of student participation in school governance is not a new concept in Namibian schools. Student involvement dates back to the 1970's when the country's administration was under the South African apartheid regime. Back then the involvement of students in school affairs was seen by the regime as a political act and attempts by student leaders to involve themselves in educational issues were often quashed. When the country became independent student representation continued as Student Representative Councils (SRC's), later renamed Learners Representative Councils (LRCs). This study attempted to investigate the perceptions of LRCs and other stakeholders - narnely the school principals and the school board members - of the role of students in school governance. The study was conducted in three Senior Secondary Schools in the Kavango region in Namibia. The research respondents were school principals, chairpersons of the LRCs and one chairperson of a school board. The study was conducted in the interpretive paradigm employing the following three qualitative research methods interviews, observation and document analysis to collect data. Through triangulation it was possible to formulate a rich response to the research question. The study found that, although the notion of student participation in school governance was widely accepted, a number of challenges exist that hamper the effectiveness of LRCs in the schools. It was revealed that there was no national policy docunlent that outlined the roles and function of the LRCs. As a result schools had little direction about the LRCs and subsequently they were given little or no attention by the school authorities. This resulted in misunderstandings and in some cases conflict between learners and the school management. The most significant consequence of these problems was the fact that LRCs were not regarded as true role players in school governance. The study thus recommends that a national policy document that legitimates the role of students in school governance be drafted to provide direction and that schools embark on meaningful training programmes for LRC members. The study also calls for further research to address the gap in literature on this phenomenon, particularly in Namibia.
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- Date Issued: 2009
Development of flexible automotive measurement adaptors for the PQ25 VWSA platform
- Authors: Pretorius, Shaun
- Date: 2009
- Subjects: Automobiles -- Measurement , Optical measurements
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:9626 , http://hdl.handle.net/10948/1632 , http://hdl.handle.net/10948/d1011725 , Automobiles -- Measurement , Optical measurements
- Description: The following work describes all knowledge required in the creation of new automotive optical Photogrammetrical adaptors, which allow the user thereof to measure a fully assembled vehicle in its natural position, i.e. on its wheels for the PQ25 platform at Volkswagen of South Africa. The system is the only method available to the manufacturing plant to measure a fully assembled vehicle in this manner. The FlexMess system allows for a quick portable measurement of a vehicle at all stages of Vehicle manufacturing, aligned via the Volkswagen RPS standards. In the first part of the work, the problem of establishing a system capable of measuring the PQ25 platform is achieved by redesigning the PQ24 platform (previous generation Polo) to the new PQ25 vehicle platform. Once the system was redesigned a prototype adaptor system was created. In the second part of the work, the redesigned adaptor system is checked for its accuracy and repeatability. In a statistical analysis of the adaptors ability to measure the reference points needed for alignment of a vehicle, the system is compared to a CMM and verified that the limits fall within the limits of the original FlexMesśs certified accuracy limits. The last part of the work looks at addressing some of the problems of the FlexMess system by creating concepts for an ideal future FlexMess adaptor system.
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- Date Issued: 2009
Creative misreadings: allegory in Tracey Rose's Ciao Bella
- Authors: Bateman, Genevieve
- Date: 2007
- Subjects: Rose, Tracey, 1974- Artists -- South Africa Women artists -- South Africa Performance artists -- South Africa Women in art
- Language: English
- Type: Thesis , Masters , MFA
- Identifier: vital:2473 , http://hdl.handle.net/10962/d1009506
- Description: This thesis will aim to investigate the extent to which Tracey Rose's Ciao Bella can be said to allegorically perform a dialectical enfolding of the dichotomous categories of meaning/nonmeaning; image/text; past/present and original/translation. The dual concepts of performance and performativity will be utilized as a means to explore the notion of interpretation as a meaning-making process and as an engagement between artist, artwork and viewer that is necessarily open-ended and in a state of constant change and flux. Rose's performance of Ciao Bella will be read as one that questions the illusion of unmediated representation by parodying and creatively misreading a multiplicity of visual, textual and musical representations so as to foreground the politics of representation. The representational figure of allegory, as one that defines itself in opposition to the Romantic conception of the unified symbol, will be put to work so as to reveal the ways in which Rose's performance works to critically undermine various positivistic attitudes toward self-identity, gender, race, politics, history, authorial intention and interpretation.
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- Date Issued: 2007
An investigation into the coverage of diverse forms of tourism in South African travel magazines
- Authors: Kotzé, Louis Jacobus Daniël
- Date: 2004
- Subjects: Tourism -- South Africa , South Africa -- Description and travel Periodicals -- Research
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:10992 , http://hdl.handle.net/10948/339 , Tourism -- South Africa , South Africa -- Description and travel Periodicals -- Research
- Description: There have been several changes in tourism in South Africa since 1994. During apartheid, black people were not allowed to become involved in important aspects of tourism, particularly at management level. However, this situation is changing and all cultures are gradually becoming engaged in th e tourism industry. The economic progress of the black community has resulted in the materialization of cultural villages, tourism projects to give rural people jobs, and an increase in township tourist attractions, heritage tours, etc. These initiatives have led to the establishment of certain types of tourism such as cultural tourism, urban tourism and community-based tourism. It could be said without hesitation, at the prescientific level, that the diversity in cultures, for one, is a major attraction of this country. Another change has been the increase in tourism from countries which have been excluded from South Africa in the past. Examples of these are African countries such as Kenya and Nigeria, as well as countries on other continents, including India, Bangladesh and the East-European bloc. Up to 2003/4, South Africa experienced the longest uninterrupted period of economic growth in its history. This resulted in people being able to afford a higher standard of living and therefore having more money to spend on travelling. as the economic growth stimulated the growth of tourism, both local and foreign, in the country. Seen from the perspective of the tourism industry, it is important to keep the public informed and up to date about what a country has to offer in order to maintain the increase in tourism. The media assist in this process. The travelling public is informed by word of mouth, but also through newspapers, magazines, television and radio. Information about the different attractions, whether cultures, wildlife or sport, et cetera, would not always be easy to find, were it not for the media. As tourism grows, more tourist attractions will develop, with a bigger need for tourists to be informed as an immediate result. The role of the media in this information giving is th erefore constantly on the increase.
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- Date Issued: 2004
An investigation of female leaders' perceptions of themselves and their roles as leaders in a Catholic School
- Authors: Kauaria, Vejanda
- Date: 2003
- Subjects: Catholic schools -- Namibia -- Administration Women school administrators -- Namibia School management and organization -- Namibia Educational leadership -- Namibia Women in public life -- Namibia Sex discrimination against women -- Namibia
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1626 , http://hdl.handle.net/10962/d1003508
- Description: The question of gender in leadership continues to be a contentious and poorly understood phenomenon. There seems general agreement that women do lead differently from men, and this study begins from that premise, focusing on a case in which leadership has traditionally been the domain of females. The case was chosen for its uniqueness, the assumption being that in these circumstances leadership may have developed particular characteristics. Following a qualitative approach (drawing on phenomenology), the study seeks to investigate how women leaders experience their roles as leaders. In-depth interviews made it possible for me to capture the perceptions and experiences of the three women leaders I interviewed. The study reveals that women are more inclined to use interactive styles of leadership. Women use leadership that is more participative, negotiative, cooperative, shared and collaborative. These characteristics are in line with the features of transformational leadership which differs from the more traditional transactional leadership that is more controlled and directive. The study has also shown that leadership develops from within the person of the leader as the leader is the one who spearheads the organization through vision, ideas, beliefs andassumptions. The findings of this study suggest thus that unless women are given chances to prove how they can lead, this new approach of leadership within them and that is required by modern organizations would be lost and leadership would remain relatively unchanged and undesirable. In the context of Namibia, this study should be of potential significance because of the rapid change that is taking place in the inclusion of women in leadership and management positions in education.
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- Date Issued: 2003
Social change and shifting paradigms: the choice of healer among black South Africans in psychological counselling
- Authors: Johnson, Alexandra Blythe
- Date: 2000
- Subjects: Healers -- South Africa , Psychotherapy Cross-cultural studies , Xhosa (African people) -- Psychology
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2998 , http://hdl.handle.net/10962/d1002507 , Healers -- South Africa , Psychotherapy Cross-cultural studies , Xhosa (African people) -- Psychology
- Description: Social change in South Africa brings to light the multiplicity of world-views operating in our society, which individuals encountering a variety of social contexts are faced with. This raises questions about the choices black South Africans face in response to influences from Western and traditional African culture. This issue was approached through examining helpseeking choices made between different health care sectors that stem from different world-views. This would indicate whether individuals are drawing on a variety of belief systems. The sources of their beliefs are put into context by looking at the communities of practice that influence their local knowledge. Help-seeking is also influenced by the identities the individual may ascribe to, which are derived from the multiple positions held by them in different social contexts. In this research the use of health-care sectors by four black women attending psychotherapy is examined. Their use of these sectors reflects a potential multiplicity of world views. Semistructured interviews were conducted, focusing on participants' prior experience of different help options, and their current perceptions of traditional African healing and psychology. The texts were analysed using a qualitative hermeneutic method, the reading guide. Data was looked at through three main themes, the individual's relationship to the health care sectors, their knowledge of different world views, and the identities they adopted which may be influential in their choice of a healer. It was found that in two participants there was some movement away from traditional beliefs, with one rejecting the traditional healers who did not help her, once she has discovered therapy, and another identifying herself completely with Western medicine. In contrast, one participant illustrated a rediscovery of traditional healing, whilst still attending psychotherapy. This suggests that shifts in knowledge are not necessarily away from traditional beliefs. It was also found that the two participants who had experienced a broader variety of social contexts and identified with multiple belief systems, tended to use a variety of Western and traditional healing sources and selected the healing option they felt was most appropriate to a particular problem. It is argued therefore that having a variety of knowledge and beliefs places individuals in a more powerful position to determine their choice of action than those with a limited range of knowledge.
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- Date Issued: 2000
An investigation of how members of a school governing body perceive and experience their roles : a case study
- Authors: Lusaseni, Pamella Hombakazi
- Date: 1999
- Subjects: School management and organization -- South Africa School boards -- South Africa Educational leadership School personnel management
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1898 , http://hdl.handle.net/10962/d1006204
- Description: Education in South Africa is currently facing a lot of changes. This study was prompted by one of these changes, the introduction of a School Governing Body (SGB), constituted in terms of the 1996 Schools Act (South Africa 1996), and replacing the previous Parent-Teacher-StudentAssociation (PTSA). The study investigates how the members of a School Governing Body perceive and experience their roles, in an attempt to make a contribution to understanding the nature and implications of education governance policy in South Africa. Central to this exercise is the attempt to understand how the execution of their duties, their practice of both democracy and accountability, and their resolving of tensions and/or differences among parents, teachers and students, impacts upon their school generally and relates both to the Department of Education and other organs of society. The methodology employed in this study includes a review of relevant literature, international and national, followed by a historical overview of education governance in South Africa. The core of the thesis is an interpretive case study of the SGB of one junior secondary school under the auspices of the Department of Education, Culture and Sport, in the South Eastern region of the Eastern Cape Province. The single most important data gathering instrument used was a series of in-depth interviews. The interviewees were the Executive members of the SGB of the school. The major findings of the study were that the SGB was powerful and effective in its area of operation in school governance, despite its lack of skills in the execution of its duties. Many of the difficulties it has encountered can be ascribed to a lack of guidance from the Department of Education. The study thus concludes that whereas the SGB studied represents an important step towards the full democratization of education in general and in this school in particular, its role in school governance can not be described as an unqualified success. However, despite the problems faced by the SGB, its role has made history in the governance of the school. Programmes which the SGB has implemented, such as measures to foster a culture of teaching and learning, have had an important impact on the progress of the school. Finally, the findings of the study indicate that the most important issues to be addressed in respect of the SGB researched are capacity building, communication, cultural understanding and the level of SGB understanding of the Schools Act. The study makes certain recommendations for the attention of SGBs and the Department of Education. These include a well co-ordinated capacity building prograrn to be developed and implemented, that will provide SGBs with access to knowledge of the relevant material and other resources necessary to sustain school governance functions. Because of the limited nature of the study in terms of methodology and constraints of time, the conclusions arrived at cannot and should not be generalized beyond the confines of the study.
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- Date Issued: 1999
An approach to analyzing gold supply from the South African gold mines
- Authors: Mather, Diarmid John
- Date: 1995
- Subjects: Gold mines and mining -- Economic aspects -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:1015 , http://hdl.handle.net/10962/d1002750 , Gold mines and mining -- Economic aspects -- South Africa
- Description: The gold mining fIrm in South Africa is viewed as a normal fIrm producing gold bearing ore but faced with a quality constraint (grade). Grade, however, is never uniformly distributed in a metalliferous deposit and because high grades are mined fIrst, the quality constraint becomes increasingly severe with cumulated production. The fIrm will continue to mine gold bearing ore until it reaches its mining limit where the marginal cost of recovering the gold is equal to the marginal revenue received from that gold and at that point the economic deposit becomes exhausted. Because the mining limit is determined by cost/technology and price, it is not fIxed and thus the point of economic exhaustion may change. When high grades are mined fIrst the relationship between the tonnage of gold ore and the grade describes the rate at which the grade is expected to fall with cumulated production. In this thesis, the grade for South African Witwatersrand gold producers is modelled to fall exponentially. The mining limit, determined by costs/technology and price, can be expressed in terms of grade. By predicting the decay in grade relative to the tonnage of gold ore and applying a mining limit, a life-time size of the economic deposit can be estimated. The remaining life of a producing gold mine can then be determined and the flow of gold predicted. An empirical treatment using the disk model of a gold deposit is undertaken for a gold mine, a goldfIeld and the total Witwatersrand gold deposit. A dynamic econometric analysis of expected mining costs and gold prices is not attempted; however certain examples are used to illustrate the applicability of the model and the influence of the South African gold mining tax formula on the life of the mine.
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- Date Issued: 1995
Effects of vitamin A on tumour and untransformed cells
- Authors: De Villiers, Diane Lynette
- Date: 1988
- Subjects: Vitamin A , Vitamin A in the body , Cancer -- Prevention
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:3881 , http://hdl.handle.net/10962/d1001615
- Description: Vitamin A and its chemical analogues (retinoids) are known to play a role in the maintenance and differentiation of epithelial tissue. Retinoids have been shown to inhibit carcinogenesis in a number of tissues in experimental animals and to inhibit the growth of various untransformed and cancer cell lines in vitro. This study investigated the effect of retinyl acetate supplemented at concentrations of 1 μM, 5 μM, 10 μM and 100 μM to in vitro cultured untransformed LLCMK cells, and transformed BL-6 melanoma and human hepatoma cell lines. A small but non-significant effect of vitamin A addition on the growth of the untransformed cells was observed, while substantial inhibition of proliferation of the two tumour cell lines was found. At the cytotoxic level of 100 μM supplemented vitamin A, all three cell lines showed marked inhibition of growth. This led to an electron microscopy study to examine the ultrastructural effect of the vitamin A addition. At the low non-toxic levels of vitamin A addition (1 - 10 μM), no ultrastructural changes were observed in the untransformed cells. However, at a level of 5 μM and 10 μM vitamin A addition in the tumour cells, an increase in the size of suspected lipid droplets was observed. At the cytotoxic level of 100 μM supplemented vitamin A, large lipid droplets were very apparent, as was much cellular degeneration. This effect was more marked in the tumour cells than in the untransformed cells. The lipid nature of the droplets was confirmed by using the lipid stain, Sudan IV. In order to investigate the effect of added vitamin A at the cell surface level, an ELISA system was used to quantify the level of the cell surface glycoprotein, fibronectin, in the culture media. Vitamin A plays an important role in the production of mature fibronectin by participating in the glycosylation of the molecule. This study showed no major effect of added vitamin A on the release of fibronectin into the culture media. This did not, however, exclude the possibility that the vitamin A was involved in the production and enhanced binding of fibronectin to the cell surface, and was possibly also exerting an effect on the availability of fibronectin receptors. Further studies would, however, be required to substantiate such effects of vitamin A supplementation. No single mechanism of action of vitamin A on tumour cell growth inhibition was identified, but the possibility that at least two mechanisms exist, was suggested
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- Date Issued: 1988
An investigation into the use of the standard 7 year-end mathematics results as a predictor of the mark obtained in the final Cape Senior Certificate examination
- Authors: Viljoen, Richard Antony
- Date: 1984
- Subjects: Mathematics -- Study and teaching (Secondary) Mathematics -- Study and teaching (Secondary) -- South Africa -- East London School children -- South Africa -- East London Mathematical ability Examinations -- South Africa -- Evaluation
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1830 , http://hdl.handle.net/10962/d1003749
- Description: From Introduction: As the headmaster of a large co-educational High School in East London, I have to counsel Standard 7 pupils at the end of each year with regard to their subject choices for the Senior Secondary phase. In consultation with the teacher-psychologists and the Standard 7 teachers, one has to make decisions with regard to subjects which could have far-reaching effects on the pupil. Year after year the greatest discussion and most difficult decisions concern whether or not to continue with mathematics. At the end of the Standard 7 year, the pupil is faced with a choice of subjects, one of which is usually mathematics. Depending on the school, this choice is often wide and the average Standard 7 pupil can, in spite of careful counselling and advice, still be bewildered and confused. One of the best methods of objectively predicting pupil performance is through the use of various standardised tests. Although some norm-based tests exist, very few schools apply these tests to help predict mathematics performance in the Senior Secondary Course. To aid the pupil in deciding whether or not mathematics should be taken in Standards 8, 9 and 10 it would be extremely useful if there were some guide or predictor on which this decision could be based, as it is generally accepted amongst teachers that mathematics can be a stumbling block in the Cape Senior Certificate, particularly by the weaker candidate. If it could be shown that the Standard 7 year-end mathematics mark could be used to help predict whether :- •the pupil would be likely to pass or fail mathematics in the Cape Senior Certificate; •what symbol the pupil would obtain; a decision as to whether or not he should continue with the subject could be made at this stage, and, depending on his Standard 7 mark, what the likely consequences of this decision would be. In the United Kingdom in particular, the use of A-level examination results have been used as predictors in subsequent educational courses and this has been the subject of fairly extensive research during the 1970's. The extent to which O-level examination results are predictive of A-level achievement has, however, received very little attention. The situation in South Africa is very similar and very little, if any, work has been done in assessing the effectiveness of using school marks in the lower standards of high school to predict marks in the upper standards. It is difficult to suggest a reason for this as such work would be of inestimable value in providing information for use in the counselling and selection of subjects for pupils embarking on the Senior Secondary Course.
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- Date Issued: 1984
An attempt to assess the part played by Puritan unrest in the causes of the English civil war
- Authors: Dowie, Donald Ian
- Date: 1965
- Subjects: England -- Church history -- 17th century Puritans -- England Great Britain -- History -- Puritan revolution, 1642-1660 Great Britain -- History -- Civil War, 1642-1649
- Language: English
- Type: Thesis , Bachelor , BDiv
- Identifier: vital:1248 , http://hdl.handle.net/10962/d1011414
- Description: The problem which confronts us at the outset, is the problem which has been facing historians for the past three hundred years: What were the causes of the English Civil War? What matters were responsible for the decisive split between Crown & Parliament into two distinct parties, and which ultimately led to civil war? Many theories and interpretations have been given. In this chapter, we will find that there are three major interpretations. The first is that it was a religious struggle - and so the Civil War became known as the 'Puritan Revolution'. The second is that it was a purely political conflict between the Crown and its Ministers, on the one hand, and the House of Commons, which had by then become the 'mirror' of the Puritan element in the country, on the other. And the third is that it was a class, or economic, war. Contemporary historians tended to regard it as a twofold struggle - a conflict over religion on the one hand, and the constitution on the other. It was they who coined the phrase 'Puritan Revolution'. This interpretation, however, has subsequently been challenged, in the light of the detailed research which has been conducted - especially in the field of economic history. And so the Civil War has been interpreted in terms of a social and economic conflict - it is said to be a class war. The social and economic factors have tended to become emphasized while the religious have been pushed into the background - often excluded altogether. It is my intention in this thesis, therefore, to assert once again the very real part played by religious matters in the origins of the English Civil War. Intro., p. 1.
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- Date Issued: 1965