An analysis of barriers which affect women in leadership positions in Eastern Cape Municipalities : case study of Amathole District Municipality
- Authors: Nyangiwe-Ndika, Welekazi
- Date: 2015
- Subjects: Leadership in women -- South Africa -- Eastern Cape Sex discrimination against women -- South Africa -- Eastern Cape Women executives -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2049 , vital:27601
- Description: The primary concern of the study is to examine leadership challenges confronted by women leaders in Eastern Cape municipalities. International organisations has made a number commitments encouraging gender parity and eliminating imbalance against women in the past three decades, through international platforms. In the World Summit held in 2005, it was recommended that a Platform for Action (1995) and the resolutions of the Twenty Third special session of the General Assembly as a crucial baseline in attaining then internationally agreed development goals, as well as those contained in the Millennium Declaration. (www.ilo.org) In the above forums national decision makers worldwide were urged to apply strategies and programmes which would improve gender fairness, in leadership positions, giving women complete and comparable share in economic, social, cultural and political decision-making as men. South Africa as a role player in the international space also joined the world in endorsing various programmes and strategies which seek to address gender parities and strive to eliminate women oppression especially in public sector.
- Full Text:
- Date Issued: 2015
- Authors: Nyangiwe-Ndika, Welekazi
- Date: 2015
- Subjects: Leadership in women -- South Africa -- Eastern Cape Sex discrimination against women -- South Africa -- Eastern Cape Women executives -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2049 , vital:27601
- Description: The primary concern of the study is to examine leadership challenges confronted by women leaders in Eastern Cape municipalities. International organisations has made a number commitments encouraging gender parity and eliminating imbalance against women in the past three decades, through international platforms. In the World Summit held in 2005, it was recommended that a Platform for Action (1995) and the resolutions of the Twenty Third special session of the General Assembly as a crucial baseline in attaining then internationally agreed development goals, as well as those contained in the Millennium Declaration. (www.ilo.org) In the above forums national decision makers worldwide were urged to apply strategies and programmes which would improve gender fairness, in leadership positions, giving women complete and comparable share in economic, social, cultural and political decision-making as men. South Africa as a role player in the international space also joined the world in endorsing various programmes and strategies which seek to address gender parities and strive to eliminate women oppression especially in public sector.
- Full Text:
- Date Issued: 2015
An analysis of community-police partnerships: a case study of the Thornhill policing area
- Authors: Els, Deon
- Date: 2015
- Subjects: Community policing -- South Africa , Police-community relations , Crime prevention -- Citizen participation
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/8617 , vital:26412
- Description: In this case study, an effective community-police partnership in the Thornhill area is described and explored as a function of the successful application of conflict management approaches. The partnership was implemented in a quest to solve the problem of increasing suicides at the Van Stadens Bridge. Indications are that partnership between government agencies and the community have generally failed in democratic South Africa with respect to the education, health and policing sectors. Partnerships between the community and policing system are challenging because the South African Police Service (SAPS) is continuously plagued by incidents of police brutality, police killings and leadership crises.In order to understand the context of the Thornhill community-police partnership and establish if the operation of the partnership is successful, a wide-ranging conflict management approach is taken to evaluate the partnership. The literature review includes the history of conflict in SA, SAPS and Community Policing, leadership in conflict management, theories of social conflict, and suicidology.
- Full Text:
- Date Issued: 2015
- Authors: Els, Deon
- Date: 2015
- Subjects: Community policing -- South Africa , Police-community relations , Crime prevention -- Citizen participation
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/8617 , vital:26412
- Description: In this case study, an effective community-police partnership in the Thornhill area is described and explored as a function of the successful application of conflict management approaches. The partnership was implemented in a quest to solve the problem of increasing suicides at the Van Stadens Bridge. Indications are that partnership between government agencies and the community have generally failed in democratic South Africa with respect to the education, health and policing sectors. Partnerships between the community and policing system are challenging because the South African Police Service (SAPS) is continuously plagued by incidents of police brutality, police killings and leadership crises.In order to understand the context of the Thornhill community-police partnership and establish if the operation of the partnership is successful, a wide-ranging conflict management approach is taken to evaluate the partnership. The literature review includes the history of conflict in SA, SAPS and Community Policing, leadership in conflict management, theories of social conflict, and suicidology.
- Full Text:
- Date Issued: 2015
An analysis of ethics and governance practices in the public sector: United Nations and African Union perspectives
- Authors: Shindika, Emmanuel Selemani
- Date: 2015
- Subjects: United Nations , African Union , Public administration -- Moral and ethical aspects
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10353/26164 , vital:64946
- Description: Recent studies highlight the importance of improving governance and ethics in public entities, especially in Africa. However, doing so requires an understanding on what forms governance and ethics in public institutions, particularly at a national level. Such considerations necessitates that some focus on continental and world institutions, such as, the African Union and the United Nations. These institutions have been in existence for a number of years with mandates of improving member states governance and ethics, as well as, service delivery to the public. As such, this research primarily focuses on understanding the roles played by the AU and the UN in shaping governance and ethics to member states, as well as, of its employees. The focus of this inquiry was to understand individual narratives about how working for public institutions on a daily to day basis influences governance and ethics understanding and application. Therefore, in order to properly analyse the narratives from respondents, the study applied an inductive and qualitative approach in order to explore how the AU and UN systems influence governance and ethics for member s states and employees. Data was collected through semi structured interviews with UN and AU officials, as well as public servants of member states for those organisations. The study made use of a thematic analyses method of interpreting data. A total of six major themes emerged, they are as follows: ethics a part in governance; effectiveness of AU and UN systems; disciplinary role; ethical guidelines and standards influence on public sector; member states adherence to the UN/AU ethical conduct; and implementation gaps in ethical guidelines within member states. Interviews were conducted in four countries namely; South Africa, Tanzania, Mauritius and Botswana. Findings from the study pointed that the AU and UN systems have loopholes in dealing with issues of governance and ethics. Moreover, member states respondents also pointed to the loopholes in those two organisations. The research suggests that member states should tighten their public entities ethical compliance assessments and follow suggestions from the UN and AU. Final recommendations and suggestions for further research are provided. , Thesis (PhD) -- Faculty of Management and Commerce, 2015
- Full Text:
- Date Issued: 2015
- Authors: Shindika, Emmanuel Selemani
- Date: 2015
- Subjects: United Nations , African Union , Public administration -- Moral and ethical aspects
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10353/26164 , vital:64946
- Description: Recent studies highlight the importance of improving governance and ethics in public entities, especially in Africa. However, doing so requires an understanding on what forms governance and ethics in public institutions, particularly at a national level. Such considerations necessitates that some focus on continental and world institutions, such as, the African Union and the United Nations. These institutions have been in existence for a number of years with mandates of improving member states governance and ethics, as well as, service delivery to the public. As such, this research primarily focuses on understanding the roles played by the AU and the UN in shaping governance and ethics to member states, as well as, of its employees. The focus of this inquiry was to understand individual narratives about how working for public institutions on a daily to day basis influences governance and ethics understanding and application. Therefore, in order to properly analyse the narratives from respondents, the study applied an inductive and qualitative approach in order to explore how the AU and UN systems influence governance and ethics for member s states and employees. Data was collected through semi structured interviews with UN and AU officials, as well as public servants of member states for those organisations. The study made use of a thematic analyses method of interpreting data. A total of six major themes emerged, they are as follows: ethics a part in governance; effectiveness of AU and UN systems; disciplinary role; ethical guidelines and standards influence on public sector; member states adherence to the UN/AU ethical conduct; and implementation gaps in ethical guidelines within member states. Interviews were conducted in four countries namely; South Africa, Tanzania, Mauritius and Botswana. Findings from the study pointed that the AU and UN systems have loopholes in dealing with issues of governance and ethics. Moreover, member states respondents also pointed to the loopholes in those two organisations. The research suggests that member states should tighten their public entities ethical compliance assessments and follow suggestions from the UN and AU. Final recommendations and suggestions for further research are provided. , Thesis (PhD) -- Faculty of Management and Commerce, 2015
- Full Text:
- Date Issued: 2015
An analysis of interest deductions and other financial payments in terms of South African income tax legislation
- Authors: Kula, Xoliswa Beverley
- Date: 2015
- Subjects: Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/8188 , vital:25945
- Description: Tax avoidance through interest deductions has been highlighted internationally as a concern with the effect of eroding tax revenues of countries, including South Africa (SA). The evident cause of this concern is what is termed base erosion and profit shifting (BEPS) mainly orchestrated by multinational companies using aggressive tax planning schemes. Although the concern continues to exist, comprehensive measures are in place in SA such as the anti-avoidance rules and exchange control regulations to mitigate the concern. The study was undertaken to analyse the legislation on interest deductions in terms of the Income Tax Act No 58 of 1962 (‘the Act’) with particular focus on anti-avoidance. A number of issues pertaining to the operation of the provisions in the Act; administrative challenges as well the possible exploitation of loopholes within the provisions were identified. Furthermore, a comparative analysis conducted against Australia and the United Kingdom indicated that the measures adopted in SA are relatively similar, if not ahead. The effect the anti-avoidance measures have on the economic growth was considered. The results were positive in that the measures do not counteract the pursuit of economic growth. Lastly, the study assessed the position of SA against the internationally recommended best practice on the subject matter and it became evident that opportunities exist to improve the current measures applied in SA to mitigate the BEPS risks through interest deductions.
- Full Text:
- Date Issued: 2015
- Authors: Kula, Xoliswa Beverley
- Date: 2015
- Subjects: Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/8188 , vital:25945
- Description: Tax avoidance through interest deductions has been highlighted internationally as a concern with the effect of eroding tax revenues of countries, including South Africa (SA). The evident cause of this concern is what is termed base erosion and profit shifting (BEPS) mainly orchestrated by multinational companies using aggressive tax planning schemes. Although the concern continues to exist, comprehensive measures are in place in SA such as the anti-avoidance rules and exchange control regulations to mitigate the concern. The study was undertaken to analyse the legislation on interest deductions in terms of the Income Tax Act No 58 of 1962 (‘the Act’) with particular focus on anti-avoidance. A number of issues pertaining to the operation of the provisions in the Act; administrative challenges as well the possible exploitation of loopholes within the provisions were identified. Furthermore, a comparative analysis conducted against Australia and the United Kingdom indicated that the measures adopted in SA are relatively similar, if not ahead. The effect the anti-avoidance measures have on the economic growth was considered. The results were positive in that the measures do not counteract the pursuit of economic growth. Lastly, the study assessed the position of SA against the internationally recommended best practice on the subject matter and it became evident that opportunities exist to improve the current measures applied in SA to mitigate the BEPS risks through interest deductions.
- Full Text:
- Date Issued: 2015
An analysis of malware evasion techniques against modern AV engines
- Authors: Haffejee, Jameel
- Date: 2015
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:20979 , http://hdl.handle.net/10962/5821
- Description: This research empirically tested the response of antivirus applications to binaries that use virus-like evasion techniques. In order to achieve this, a number of binaries are processed using a number of evasion methods and are then deployed against several antivirus engines. The research also documents the process of setting up an environment for testing antivirus engines, including building the evasion techniques used in the tests. The results of the empirical tests illustrate that an attacker can evade multiple antivirus engines without much effort using well-known evasion techniques. Furthermore, some antivirus engines may respond to the occurrence of an evasion technique instead of the presence of any malicious code. In practical terms, this shows that while antivirus applications are useful for protecting against known threats, their effectiveness against unknown or modified threats is limited.
- Full Text:
- Date Issued: 2015
- Authors: Haffejee, Jameel
- Date: 2015
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:20979 , http://hdl.handle.net/10962/5821
- Description: This research empirically tested the response of antivirus applications to binaries that use virus-like evasion techniques. In order to achieve this, a number of binaries are processed using a number of evasion methods and are then deployed against several antivirus engines. The research also documents the process of setting up an environment for testing antivirus engines, including building the evasion techniques used in the tests. The results of the empirical tests illustrate that an attacker can evade multiple antivirus engines without much effort using well-known evasion techniques. Furthermore, some antivirus engines may respond to the occurrence of an evasion technique instead of the presence of any malicious code. In practical terms, this shows that while antivirus applications are useful for protecting against known threats, their effectiveness against unknown or modified threats is limited.
- Full Text:
- Date Issued: 2015
An analysis of policy implementation on HIV and AIDS in pregnant women : a case study of Lukhanji sub-district Municipality in the Eastern Cape Province in South Africa
- Authors: Sinyanya, Yoliswa
- Date: 2015
- Subjects: AIDS (Disease) in pregnancy -- Government policy -- South Africa -- Eastern Cape , HIV infections -- Government policy -- South Africa -- Eastern Cape , HIV-positive women -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2282 , vital:27747
- Description: This research was conducted with the aim to evaluate the policy interventions on HIV and AIDS in pregnant women in the Lukhanji sub district of Chris Hani District Municipality. The study would also propose policy improvement strategies towards curbing the spread of HIV and AIDS in pregnant women. In realizing these goals, the entire research process was guided by the research objectives and questions which sought to evaluate policies and strategies relevant to HIV prevalence in pregnant women. The secondary research objectives were accomplished through the review and analysis of the relevant literature and theories. Qualitative research approach was used in determining the findings and conclusions from the study. Data was collected using qualitative research methods and in this case a structured questionnaire was developed and distributed to the study participants. The Questionnaires were handed and discussed with each participant. Demographics, socioeconomic and cultural factors were considered in designing the data collection tool. These factors are known to have an impact on the prevalence of HIV. It has been shown through the study that demographic variables have an effect on HIV prevalence. Hence when considering policy interventions these should be taken into account. All the respondents were given enough time and they provided clear and comprehensive responses to the questionnaire and follow up discussions. The evaluation of the responses showed that various HIV prevention related policies are being implemented within the Lukhanji sub-district. Numerous programmes relating to HIV and AIDS, also specifically covering pregnant women are being rolled out across the sub-district. HIV prevalence in the study population is rated as average to low when comparing with the district, provincial and national statistics. Current data obtained from the study indicates that HIV prevalence stands at 17%. This finding demonstrates the heterogeneity of HIV prevalence when comparing this result with current provincial and national statistics. Evaluation of the different HIV and AIDS programmes that are aligned to provincial and national policy somehow explain the positive outcomes observed in the Lukhanji sub-district The study recommends that more work be done in reaching out to the communities using various communication channels and strategies. This could address the challenges associated with the lack of cooperation with local traditional leaders, because this has been found to have a negative impact on implementation of some programmes such as circumcision. One of the positive findings from the study is the accessibility of health care facilities to the local rural communities. Further research on the subject should be undertaken to ensure continuous evaluation as this topic is viewed as a continuous global issue.
- Full Text:
- Date Issued: 2015
- Authors: Sinyanya, Yoliswa
- Date: 2015
- Subjects: AIDS (Disease) in pregnancy -- Government policy -- South Africa -- Eastern Cape , HIV infections -- Government policy -- South Africa -- Eastern Cape , HIV-positive women -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2282 , vital:27747
- Description: This research was conducted with the aim to evaluate the policy interventions on HIV and AIDS in pregnant women in the Lukhanji sub district of Chris Hani District Municipality. The study would also propose policy improvement strategies towards curbing the spread of HIV and AIDS in pregnant women. In realizing these goals, the entire research process was guided by the research objectives and questions which sought to evaluate policies and strategies relevant to HIV prevalence in pregnant women. The secondary research objectives were accomplished through the review and analysis of the relevant literature and theories. Qualitative research approach was used in determining the findings and conclusions from the study. Data was collected using qualitative research methods and in this case a structured questionnaire was developed and distributed to the study participants. The Questionnaires were handed and discussed with each participant. Demographics, socioeconomic and cultural factors were considered in designing the data collection tool. These factors are known to have an impact on the prevalence of HIV. It has been shown through the study that demographic variables have an effect on HIV prevalence. Hence when considering policy interventions these should be taken into account. All the respondents were given enough time and they provided clear and comprehensive responses to the questionnaire and follow up discussions. The evaluation of the responses showed that various HIV prevention related policies are being implemented within the Lukhanji sub-district. Numerous programmes relating to HIV and AIDS, also specifically covering pregnant women are being rolled out across the sub-district. HIV prevalence in the study population is rated as average to low when comparing with the district, provincial and national statistics. Current data obtained from the study indicates that HIV prevalence stands at 17%. This finding demonstrates the heterogeneity of HIV prevalence when comparing this result with current provincial and national statistics. Evaluation of the different HIV and AIDS programmes that are aligned to provincial and national policy somehow explain the positive outcomes observed in the Lukhanji sub-district The study recommends that more work be done in reaching out to the communities using various communication channels and strategies. This could address the challenges associated with the lack of cooperation with local traditional leaders, because this has been found to have a negative impact on implementation of some programmes such as circumcision. One of the positive findings from the study is the accessibility of health care facilities to the local rural communities. Further research on the subject should be undertaken to ensure continuous evaluation as this topic is viewed as a continuous global issue.
- Full Text:
- Date Issued: 2015
An analysis of public equity offerings listed on the Johannesburg Stock Exchange (JSE)
- Authors: Van Heerden, Gillian
- Date: 2015
- Subjects: Stock exchanges -- South Africa -- Johannesburg
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1119 , http://hdl.handle.net/10962/d1017546
- Description: The underpricing of initial public offerings (IPOs) and their subsequent low long-run performance represents one of the anomalies observed in primary markets worldwide. However, the depth and breadth of it varies from country to country, and sector to sector. Literature has documented that the phenomenon surrounding the long-run post issue performance of IPOs is not unique and that quite similar patterns can be found regarding firms making seasoned equity offerings (SEOs). This study is an empirical analysis of public equity offerings listed on the Johannesburg Stock Exchange (JSE). Using data for 141 South African IPOs that were listed on the JSE Mainboard from 2001 to 2010, significant short-run underpricing is found. A sector wise analysis of three broad sectors indicated that the ‘other’ sector had the largest IPO underpricing after the first few days of trading. The year-wise analysis is also documented. In the long-run this study showed that IPOs in South Africa underperformed two out of three benchmarks in 36 full months post listing. In contrast, using data for 50 South African SEOs during 2003 to 2010, superior SEO performance is found over a 36-month period when assessed using a size and industry adjusted benchmark. Various cross-sectional and time-series patterns in the aftermarket performance of IPO and SEO firms are also documented
- Full Text:
- Date Issued: 2015
- Authors: Van Heerden, Gillian
- Date: 2015
- Subjects: Stock exchanges -- South Africa -- Johannesburg
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1119 , http://hdl.handle.net/10962/d1017546
- Description: The underpricing of initial public offerings (IPOs) and their subsequent low long-run performance represents one of the anomalies observed in primary markets worldwide. However, the depth and breadth of it varies from country to country, and sector to sector. Literature has documented that the phenomenon surrounding the long-run post issue performance of IPOs is not unique and that quite similar patterns can be found regarding firms making seasoned equity offerings (SEOs). This study is an empirical analysis of public equity offerings listed on the Johannesburg Stock Exchange (JSE). Using data for 141 South African IPOs that were listed on the JSE Mainboard from 2001 to 2010, significant short-run underpricing is found. A sector wise analysis of three broad sectors indicated that the ‘other’ sector had the largest IPO underpricing after the first few days of trading. The year-wise analysis is also documented. In the long-run this study showed that IPOs in South Africa underperformed two out of three benchmarks in 36 full months post listing. In contrast, using data for 50 South African SEOs during 2003 to 2010, superior SEO performance is found over a 36-month period when assessed using a size and industry adjusted benchmark. Various cross-sectional and time-series patterns in the aftermarket performance of IPO and SEO firms are also documented
- Full Text:
- Date Issued: 2015
An analysis of schooling outcomes in the Eastern Cape, using production function approach
- Authors: Ncanywa, Thobeka
- Date: 2015
- Subjects: Education -- Economic aspects , Production functions (Economic theory) , School management and organization
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10353/26570 , vital:65656
- Description: This study analysed the schooling outcomes of the Eastern Cape Department of Basic Education in the period heading into the second decade of democracy. The main objective of the thesis is to discover what constitutes the education production function of the Eastern Cape schooling system. In an attempt to reach this objective, the study adopted an education production function approach to answer the questions of what constitute the Eastern Cape education production function, what the effects are of the Dinaledi policy interventions on learner performance and the effects of district size on schooling outcomes. The main focus of the constituents of the production function is on the level of the former Bantustan penalty and Department of Education and Training (DET) penalty in relation to former White schools; as well as the quality of educators in the province. The Ordinary Least Squares (OLS) and quantile regressions were used to analyse the data and the Annual National Assessment (ANA) represented schooling outcomes and was estimated against school, educator and community characteristics. The results indicated a strong relationship between schooling outcomes and the school inputs that were used in the study. The effects of the Dinaledi intervention programme were analysed using the grade 12 panel data for the period from 2008 to 2013, where event dropout rates represented schooling outcomes. The findings that emerged from this study indicated that this programme provides a model that can improve the Eastern Cape schooling outcomes. The effects of district size on schooling outcomes were analysed with the regression discontinuity design technique and this revealed that district sizes have an impact on schooling outcomes. Overall, the results suggested that White schools perform better than their counterparts; that placing schools in quintiles is a good policy intervention; and that educator quality is associated with schooling outcomes. The key findings from this research were the continuing existence of the apartheid legacy in Black schools; poor educator quality; an inappropriate language of instruction; gender inequalities in performance and an uneven distribution of schools in districts. The recommendations for this research are to pay more attention to the improvement of educator quality in terms of educator qualifications, training and remuneration; implement a programme like the Dinaledi programme to all schools, as it provides resources to schools; and enforce the district size as informed by the district act so as to improve the support that district officials give to schools. , Thesis (PhD) -- Faculty of Management and Commerce, 2015
- Full Text:
- Date Issued: 2015
- Authors: Ncanywa, Thobeka
- Date: 2015
- Subjects: Education -- Economic aspects , Production functions (Economic theory) , School management and organization
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10353/26570 , vital:65656
- Description: This study analysed the schooling outcomes of the Eastern Cape Department of Basic Education in the period heading into the second decade of democracy. The main objective of the thesis is to discover what constitutes the education production function of the Eastern Cape schooling system. In an attempt to reach this objective, the study adopted an education production function approach to answer the questions of what constitute the Eastern Cape education production function, what the effects are of the Dinaledi policy interventions on learner performance and the effects of district size on schooling outcomes. The main focus of the constituents of the production function is on the level of the former Bantustan penalty and Department of Education and Training (DET) penalty in relation to former White schools; as well as the quality of educators in the province. The Ordinary Least Squares (OLS) and quantile regressions were used to analyse the data and the Annual National Assessment (ANA) represented schooling outcomes and was estimated against school, educator and community characteristics. The results indicated a strong relationship between schooling outcomes and the school inputs that were used in the study. The effects of the Dinaledi intervention programme were analysed using the grade 12 panel data for the period from 2008 to 2013, where event dropout rates represented schooling outcomes. The findings that emerged from this study indicated that this programme provides a model that can improve the Eastern Cape schooling outcomes. The effects of district size on schooling outcomes were analysed with the regression discontinuity design technique and this revealed that district sizes have an impact on schooling outcomes. Overall, the results suggested that White schools perform better than their counterparts; that placing schools in quintiles is a good policy intervention; and that educator quality is associated with schooling outcomes. The key findings from this research were the continuing existence of the apartheid legacy in Black schools; poor educator quality; an inappropriate language of instruction; gender inequalities in performance and an uneven distribution of schools in districts. The recommendations for this research are to pay more attention to the improvement of educator quality in terms of educator qualifications, training and remuneration; implement a programme like the Dinaledi programme to all schools, as it provides resources to schools; and enforce the district size as informed by the district act so as to improve the support that district officials give to schools. , Thesis (PhD) -- Faculty of Management and Commerce, 2015
- Full Text:
- Date Issued: 2015
An analysis of soil properties associated with badland and gully erosion in rural catchments of the Ngqushwa District, Eastern Cape Province
- Authors: De Jager, Megan Joan
- Date: 2015
- Subjects: Soil mechanics -- South Africa -- Eastern Cape , Soils -- South Africa -- Eastern Cape -- Testing
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/3519 , vital:20438
- Description: Accelerated soil erosion holds strong links to excessive land degradation, socioeconomic problems and accelerated climate change, particularly in developing countries such as South Africa. An analysis of the properties of severely eroded soils is undertaken to determine which characteristic properties influence the erodibility of the soils at several gully and badland sites in three catchments of the Ngqushwa rural municipality, which is tagged as one of the area’s most severely affected by soil erosion and degradation in the Eastern Cape. Physical, biological and chemical properties of the soils were analysed, including aggregate stability, soil texture, organic matter- and carbon content, clay mineralogy, sesquioxide content as Fe2O3 and cation composition. The distribution of a number of these properties was also determined, particularly between erosion sites, along hillslope profiles and with depth. The study area comprises three catchments, namely Mgwalana, Bira and Gqora which share common soil parent materials, land use history, exhibit similar topography and advanced degree of erosion. A total of 63 soil samples were strategically collected from identified erosion zones and site controls devoid of active erosion; where stability was evident by means of vegetation cover and soil surface condition. Surface samples were collected above 30cm depth and subsurface samples at depths greater than 30cm. To determine the fate of carbon additional samples were collected from runon and sink zones at the Mgwalana catchment along a transect from top to bottom slope. Laboratory analyses was performed to determine the soil properties, whereby C content was measured by the dry combustion method, Fe2O3- and cation content by Atomic Absorption (AA) Spectrometer, texture by the separation method described by Schlichting, Blume & Stahr (1995), clay mineralogy by X-Ray Diffraction and organic matter content by conversion of total C. In addition to these properties being used to infer aggregate stability, the wet sieving method was also used for this purpose and for validation of the other soil properties. The results revealed that no one soil property has a greater influence on aggregate stability than the others, but rather that the stability of the soil is dependent on the combinations of these properties in the soil and the interactions that occur between them. Based on this, the results indicated greater stability for runon, sink and control samples, mainly in the topsoil, which were characterised by a relatively higher C- and organic matter content, loam texture and higher concentrations of Ca2+. Furthermore, the less stable eroded samples were characterised by a more clay rich texture particularly in the subsoil, relatively lower C- and organic matter contents and a greater sodicity due to higher concentrations of Na+. The least stable soils belonged to the Gqora catchment, which were found to consist of higher silt content in the topsoil and a higher Fe2O3 content in the subsoil. The clay mineralogy was relatively uniform across all catchments, comprising of primarily illite and secondly kaolinite. The sample with the highest sodicity in terms of ESP contained smectite clay in addition to illite and kaolinite which is assumed to contribute to this increased Na+ concentration. These findings aid in the conclusion that the chemical characteristics of the soils, in association with biological and, to a less extent, physical properties of the soil exacerbate the erosion problem initiated by the extrinsic contributors, such as climate and topography. Investigation into the fate of carbon on eroded lands revealed a topographically driven dynamic whereby the total carbon content was found to be greater at the top and middle slope positions as well as in the sink zone. These hillslope sections were found to have a lower slope gradient and slightly more pronounced concave shape to those sections with lower C values. These topographic variables influence the degree of gully erosion taking place at different hillslope sections, which tends to be greater where slope angle is increased and convexity exists, resulting in the removal of soil C at these positions and its deposition in areas of accumulation, namely the runon and sink zones of low angle concave slope sections. The findings of this research may be used to develop restoration and management strategies with the ultimate goal to reduce the soils vulnerability to erosion by enhancing those soil properties conducive to greater aggregate stability as determined in the present study.
- Full Text:
- Date Issued: 2015
- Authors: De Jager, Megan Joan
- Date: 2015
- Subjects: Soil mechanics -- South Africa -- Eastern Cape , Soils -- South Africa -- Eastern Cape -- Testing
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/3519 , vital:20438
- Description: Accelerated soil erosion holds strong links to excessive land degradation, socioeconomic problems and accelerated climate change, particularly in developing countries such as South Africa. An analysis of the properties of severely eroded soils is undertaken to determine which characteristic properties influence the erodibility of the soils at several gully and badland sites in three catchments of the Ngqushwa rural municipality, which is tagged as one of the area’s most severely affected by soil erosion and degradation in the Eastern Cape. Physical, biological and chemical properties of the soils were analysed, including aggregate stability, soil texture, organic matter- and carbon content, clay mineralogy, sesquioxide content as Fe2O3 and cation composition. The distribution of a number of these properties was also determined, particularly between erosion sites, along hillslope profiles and with depth. The study area comprises three catchments, namely Mgwalana, Bira and Gqora which share common soil parent materials, land use history, exhibit similar topography and advanced degree of erosion. A total of 63 soil samples were strategically collected from identified erosion zones and site controls devoid of active erosion; where stability was evident by means of vegetation cover and soil surface condition. Surface samples were collected above 30cm depth and subsurface samples at depths greater than 30cm. To determine the fate of carbon additional samples were collected from runon and sink zones at the Mgwalana catchment along a transect from top to bottom slope. Laboratory analyses was performed to determine the soil properties, whereby C content was measured by the dry combustion method, Fe2O3- and cation content by Atomic Absorption (AA) Spectrometer, texture by the separation method described by Schlichting, Blume & Stahr (1995), clay mineralogy by X-Ray Diffraction and organic matter content by conversion of total C. In addition to these properties being used to infer aggregate stability, the wet sieving method was also used for this purpose and for validation of the other soil properties. The results revealed that no one soil property has a greater influence on aggregate stability than the others, but rather that the stability of the soil is dependent on the combinations of these properties in the soil and the interactions that occur between them. Based on this, the results indicated greater stability for runon, sink and control samples, mainly in the topsoil, which were characterised by a relatively higher C- and organic matter content, loam texture and higher concentrations of Ca2+. Furthermore, the less stable eroded samples were characterised by a more clay rich texture particularly in the subsoil, relatively lower C- and organic matter contents and a greater sodicity due to higher concentrations of Na+. The least stable soils belonged to the Gqora catchment, which were found to consist of higher silt content in the topsoil and a higher Fe2O3 content in the subsoil. The clay mineralogy was relatively uniform across all catchments, comprising of primarily illite and secondly kaolinite. The sample with the highest sodicity in terms of ESP contained smectite clay in addition to illite and kaolinite which is assumed to contribute to this increased Na+ concentration. These findings aid in the conclusion that the chemical characteristics of the soils, in association with biological and, to a less extent, physical properties of the soil exacerbate the erosion problem initiated by the extrinsic contributors, such as climate and topography. Investigation into the fate of carbon on eroded lands revealed a topographically driven dynamic whereby the total carbon content was found to be greater at the top and middle slope positions as well as in the sink zone. These hillslope sections were found to have a lower slope gradient and slightly more pronounced concave shape to those sections with lower C values. These topographic variables influence the degree of gully erosion taking place at different hillslope sections, which tends to be greater where slope angle is increased and convexity exists, resulting in the removal of soil C at these positions and its deposition in areas of accumulation, namely the runon and sink zones of low angle concave slope sections. The findings of this research may be used to develop restoration and management strategies with the ultimate goal to reduce the soils vulnerability to erosion by enhancing those soil properties conducive to greater aggregate stability as determined in the present study.
- Full Text:
- Date Issued: 2015
An analysis of TalkBack, an interactive HIV and AIDS education programme on Botswana Television
- Authors: Tau, Nontobeko Sylvia
- Date: 2015
- Subjects: Visual communication -- Botswana , Television in health education -- Botswana , HIV infections -- Botswana -- Prevention
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/5043 , vital:20794
- Description: The Republic of Botswana (2011a) recognises behaviour change as the only long term solution to the HIV and AIDS epidemic that has become a leading health and development challenge for the country. The study aimed to examine how Talk Back, an interactive HIV and AIDS educational programme on Botswana television, capacitates the school community to deal with challenges brought about by the HIV and AIDS epidemic. The study was based on recordings of 2014 Term One theme— ‘Paediatric care and support: challenges and implications in the teaching and learning environment. The study conducted a content analysis of Talk Back to determine behaviour change communication categories employed in producing the programme. All aspects of the Talk Back programme were also analysed to establish communication strategies employed in the presentation of content. Talk Back employed communication approaches such as panel discussions of matters related to HIV and AIDS by various specialists, video clips to present content, and viewers phoning in to interact with the panellists. A number of the callers identified challenges; the most common identified challenge was that parents tended not to disclose their children’s HIV status to the children due to the negative social stigma attached to HIV and AIDS. Although Talk Back provides a forum for interactive behaviour change communication, some listeners questioned the use of technical language.
- Full Text:
- Date Issued: 2015
- Authors: Tau, Nontobeko Sylvia
- Date: 2015
- Subjects: Visual communication -- Botswana , Television in health education -- Botswana , HIV infections -- Botswana -- Prevention
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/5043 , vital:20794
- Description: The Republic of Botswana (2011a) recognises behaviour change as the only long term solution to the HIV and AIDS epidemic that has become a leading health and development challenge for the country. The study aimed to examine how Talk Back, an interactive HIV and AIDS educational programme on Botswana television, capacitates the school community to deal with challenges brought about by the HIV and AIDS epidemic. The study was based on recordings of 2014 Term One theme— ‘Paediatric care and support: challenges and implications in the teaching and learning environment. The study conducted a content analysis of Talk Back to determine behaviour change communication categories employed in producing the programme. All aspects of the Talk Back programme were also analysed to establish communication strategies employed in the presentation of content. Talk Back employed communication approaches such as panel discussions of matters related to HIV and AIDS by various specialists, video clips to present content, and viewers phoning in to interact with the panellists. A number of the callers identified challenges; the most common identified challenge was that parents tended not to disclose their children’s HIV status to the children due to the negative social stigma attached to HIV and AIDS. Although Talk Back provides a forum for interactive behaviour change communication, some listeners questioned the use of technical language.
- Full Text:
- Date Issued: 2015
An analysis of the certificate of the theory of accounting knowledge and knower structures : a case study of professional knowledge
- Authors: Mkhize, Thandeka Fortunate
- Date: 2015
- Subjects: Accounting -- Study and teaching (Higher) , Dropout behavior, Prediction of , Knowledge, Theory of , Knowledge and learning , Critical realism , Education -- Philosophy , Educational sociology
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:2057 , http://hdl.handle.net/10962/d1019771
- Description: This research project explores issues around the poor throughput and high dropout rate in the Certificate of the Theory of Accounting (CTA) by focusing on Accounting knowledge as an object of study. The CTA was identified as a serious block in the steps that one needs to go through on the journey to becoming a Chartered Accountant. Having a clear understanding of Accounting knowledge can lead to finding ways that can make the subject more accessible to students from diverse backgrounds. This study contributes to understanding Accounting knowledge at the CTA level with the aim of clearly delineating its legitimate knowledge and knower structures. It answers the following two research questions: • What constitutes legitimate knowledge structures in the CTA? • What constitutes legitimate knower structures in the CTA? Academics from nine universities and representatives of the South African Institute of Chartered Accountants (SAICA) participated in this study. Data was collected through interviews, observation and document analysis. Eighteen CTA lecturers and two members of the SAICA management team were interviewed. Three universities provided documents on their practices, which included learner guides, examination papers, suggested answers, lecture notes, tutorials and other curriculum documents for each of the four CTA subjects. SAICA provided the competency framework and examinable pronouncements. A conference that was jointly hosted by SAICA and International Financial Reporting Standards (IFRS) Foundation was observed. This study used Critical Realism as its ontological underpinnings and Legitimation Code Theory (LCT) as its substantive theory. It used the Specialisation and Autonomy principles of LCT to analyse the data. Specialization establishes the ways agents and discourses within a field are constructed as special, different or unique and thus deserving of distinction and status (Maton, 2014). The principle of Autonomy is concerned with the extent to which the field is self-governing and can do things of its own free-will (Maton, 2004). The study found that the CTA has a hierarchical knowledge structure, which means that when new knowledge is created in Accounting it is integrated into existing knowledge, resulting in coherent and integrated knowledge. CTA also has a hierarchical curriculum structure. While horizontal curriculum structures evolve through the replacement of existing knowledge by new approaches and content, a hierarchical curriculum typically grows through integration and subsumption of new knowledge into pre-existing knowledge and it relies on the acquisition of knowledge developed in previous modules or levels of study.
- Full Text:
- Date Issued: 2015
- Authors: Mkhize, Thandeka Fortunate
- Date: 2015
- Subjects: Accounting -- Study and teaching (Higher) , Dropout behavior, Prediction of , Knowledge, Theory of , Knowledge and learning , Critical realism , Education -- Philosophy , Educational sociology
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:2057 , http://hdl.handle.net/10962/d1019771
- Description: This research project explores issues around the poor throughput and high dropout rate in the Certificate of the Theory of Accounting (CTA) by focusing on Accounting knowledge as an object of study. The CTA was identified as a serious block in the steps that one needs to go through on the journey to becoming a Chartered Accountant. Having a clear understanding of Accounting knowledge can lead to finding ways that can make the subject more accessible to students from diverse backgrounds. This study contributes to understanding Accounting knowledge at the CTA level with the aim of clearly delineating its legitimate knowledge and knower structures. It answers the following two research questions: • What constitutes legitimate knowledge structures in the CTA? • What constitutes legitimate knower structures in the CTA? Academics from nine universities and representatives of the South African Institute of Chartered Accountants (SAICA) participated in this study. Data was collected through interviews, observation and document analysis. Eighteen CTA lecturers and two members of the SAICA management team were interviewed. Three universities provided documents on their practices, which included learner guides, examination papers, suggested answers, lecture notes, tutorials and other curriculum documents for each of the four CTA subjects. SAICA provided the competency framework and examinable pronouncements. A conference that was jointly hosted by SAICA and International Financial Reporting Standards (IFRS) Foundation was observed. This study used Critical Realism as its ontological underpinnings and Legitimation Code Theory (LCT) as its substantive theory. It used the Specialisation and Autonomy principles of LCT to analyse the data. Specialization establishes the ways agents and discourses within a field are constructed as special, different or unique and thus deserving of distinction and status (Maton, 2014). The principle of Autonomy is concerned with the extent to which the field is self-governing and can do things of its own free-will (Maton, 2004). The study found that the CTA has a hierarchical knowledge structure, which means that when new knowledge is created in Accounting it is integrated into existing knowledge, resulting in coherent and integrated knowledge. CTA also has a hierarchical curriculum structure. While horizontal curriculum structures evolve through the replacement of existing knowledge by new approaches and content, a hierarchical curriculum typically grows through integration and subsumption of new knowledge into pre-existing knowledge and it relies on the acquisition of knowledge developed in previous modules or levels of study.
- Full Text:
- Date Issued: 2015
An analysis of the development model for ex-farmworkers and adjacent communities in the Indalo association of private game reserves in the Eastern Cape
- Tessendorf, Samantha Millicent
- Authors: Tessendorf, Samantha Millicent
- Date: 2015
- Subjects: Game reserves -- South Africa -- Eastern Cape , Agricultural laborers -- South Africa -- Eastern Cape , Land reform -- South Africa -- Eastern Cape , Land use -- South Africa -- Eastern Cape , Land use -- Citizen participation , Rural development -- South Africa -- Eastern Cape , Rural development -- Citizen participation
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3399 , http://hdl.handle.net/10962/d1018547
- Description: Over the past fifteen years there has been an extensive conversion of land use from traditional farming practices to conservation and private game reserves. It has been suggested by Langholz and Kerley (2006:2) that privately owned preserved areas can engage in ecotourism initiatives by protecting biodiversity, succeeding financially and contributing to social upliftment. However, ecotourism has to operate within the context of historical land dispossession of the majority black population and current land reform initiatives to address this problem. In view of the economic, social and environmental importance of ecotourism based private game reserves (PGRs) in South Africa, particularly the Eastern Cape, the main goal of this research is to examine the Indalo association of private game reserves in the Eastern Cape Province’s development model for ex-farmworkers and adjacent communities. This was done through a literature survey and analysis of existing studies and by interviewing the managers of the Indalo PGRs and a few farmworkers to get their opinions of the tension between what they are doing and the imperatives of land reform. This involved an exploration of their community development work, particularly around issues of job creation, participation in decision-making, capacity building and sustainability. The thesis comes to the following conclusions. The first is that the establishment of PGRs have a significant positive impact on the local areas in which they are established. As a land-use, ecotourism based game reserves are an economically and ecologically desirable alternative to other land uses. Therefore the ecotourism based private game reserve industry with its extensive community development focus for farmworkers and local communities is a viable and sustainable alternative to conventional land reform. The second is that the Indalo PGRs development work has built capacity in the communities it has served. However, community participation, particularly in decision-making is limited and needs more attention if productive and sustainable development is to be achieved. Lastly, communities rely heavily on external support for their development and upliftment. However, the majority of the PGRs have/or are putting measures in place to ensure the continuation of community development projects to ensure the long-term sustainability of projects.
- Full Text:
- Date Issued: 2015
- Authors: Tessendorf, Samantha Millicent
- Date: 2015
- Subjects: Game reserves -- South Africa -- Eastern Cape , Agricultural laborers -- South Africa -- Eastern Cape , Land reform -- South Africa -- Eastern Cape , Land use -- South Africa -- Eastern Cape , Land use -- Citizen participation , Rural development -- South Africa -- Eastern Cape , Rural development -- Citizen participation
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: vital:3399 , http://hdl.handle.net/10962/d1018547
- Description: Over the past fifteen years there has been an extensive conversion of land use from traditional farming practices to conservation and private game reserves. It has been suggested by Langholz and Kerley (2006:2) that privately owned preserved areas can engage in ecotourism initiatives by protecting biodiversity, succeeding financially and contributing to social upliftment. However, ecotourism has to operate within the context of historical land dispossession of the majority black population and current land reform initiatives to address this problem. In view of the economic, social and environmental importance of ecotourism based private game reserves (PGRs) in South Africa, particularly the Eastern Cape, the main goal of this research is to examine the Indalo association of private game reserves in the Eastern Cape Province’s development model for ex-farmworkers and adjacent communities. This was done through a literature survey and analysis of existing studies and by interviewing the managers of the Indalo PGRs and a few farmworkers to get their opinions of the tension between what they are doing and the imperatives of land reform. This involved an exploration of their community development work, particularly around issues of job creation, participation in decision-making, capacity building and sustainability. The thesis comes to the following conclusions. The first is that the establishment of PGRs have a significant positive impact on the local areas in which they are established. As a land-use, ecotourism based game reserves are an economically and ecologically desirable alternative to other land uses. Therefore the ecotourism based private game reserve industry with its extensive community development focus for farmworkers and local communities is a viable and sustainable alternative to conventional land reform. The second is that the Indalo PGRs development work has built capacity in the communities it has served. However, community participation, particularly in decision-making is limited and needs more attention if productive and sustainable development is to be achieved. Lastly, communities rely heavily on external support for their development and upliftment. However, the majority of the PGRs have/or are putting measures in place to ensure the continuation of community development projects to ensure the long-term sustainability of projects.
- Full Text:
- Date Issued: 2015
An analysis of the framing and representation of environmental and anthopogenic issues affecting the poor, in the Herald and The Weekend Post newspapers
- Authors: Walter, Michael Ernest
- Date: 2015
- Subjects: Mass media and the environment
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/4299 , vital:20582
- Description: This paper interrogates local South African news media coverage of environmental issues affecting the poor and marginalized, particularly in regard to issues such as pollution, water contamination and the destruction of natural habitats. As such, this study focuses on content from The Weekend Post and The Herald from 2010 onwards. Issues such as pollution, in its various forms (air, water and land), are often under reported and not discussed. Essentially, these issues become matters about which little-to-nothing is done, particularly when it affects the poor. This notion of ‘dumping’ or moving environmental issues to affect poorer or disadvantaged people (normally of colour), is known as ‘environmental racism’. This paper will explore the media’s role in regard to these environmental issues and how it depicts, emphasizes or de-emphasizes the importance and urgency of these issues, especially those issues affecting poor or working class people.
- Full Text:
- Date Issued: 2015
- Authors: Walter, Michael Ernest
- Date: 2015
- Subjects: Mass media and the environment
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/4299 , vital:20582
- Description: This paper interrogates local South African news media coverage of environmental issues affecting the poor and marginalized, particularly in regard to issues such as pollution, water contamination and the destruction of natural habitats. As such, this study focuses on content from The Weekend Post and The Herald from 2010 onwards. Issues such as pollution, in its various forms (air, water and land), are often under reported and not discussed. Essentially, these issues become matters about which little-to-nothing is done, particularly when it affects the poor. This notion of ‘dumping’ or moving environmental issues to affect poorer or disadvantaged people (normally of colour), is known as ‘environmental racism’. This paper will explore the media’s role in regard to these environmental issues and how it depicts, emphasizes or de-emphasizes the importance and urgency of these issues, especially those issues affecting poor or working class people.
- Full Text:
- Date Issued: 2015
An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe
- Authors: Kanyenze, Rumbidzai
- Date: 2015
- Subjects: Income tax deductions -- Zimbabwe , Income tax -- Law and legislation -- Zimbabwe
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:914 , http://hdl.handle.net/10962/d1017536
- Description: The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current “gross income” of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayer’s residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable.
- Full Text:
- Date Issued: 2015
- Authors: Kanyenze, Rumbidzai
- Date: 2015
- Subjects: Income tax deductions -- Zimbabwe , Income tax -- Law and legislation -- Zimbabwe
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:914 , http://hdl.handle.net/10962/d1017536
- Description: The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current “gross income” of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayer’s residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable.
- Full Text:
- Date Issued: 2015
An analysis of the representation of sexual abuse in selected post-apartheid novels
- Authors: Fetile, Khanyisa
- Date: 2015
- Subjects: South African fiction (English) -- 21st century , Sexual abuse victims in literature
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/3822 , vital:20466
- Description: This study examines the way in which three South African novelists, K. Sello Duiker, Phaswane Mpe and Sindiwe Magona portray the sexual abuse of men and women in the post-apartheid era. The novels under discussion are: Thirteen Cents (2000) and The Quiet Violence of Dreams (2001) by K.Sello Duiker, Beauty’s Gift (2008) by Sindiwe Magona and Phaswane Mpe`s Welcome to Our Hillbrow. It will also look at the characters and the events to show that sexual abuse can be physical, traumatic and emotional, and that it affects both males and females, reinforcing in a sense Pucherova`s assertion that “both men and women are oppressed by a patriarchal heterosexist society” (2009:937).
- Full Text:
- Date Issued: 2015
- Authors: Fetile, Khanyisa
- Date: 2015
- Subjects: South African fiction (English) -- 21st century , Sexual abuse victims in literature
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/3822 , vital:20466
- Description: This study examines the way in which three South African novelists, K. Sello Duiker, Phaswane Mpe and Sindiwe Magona portray the sexual abuse of men and women in the post-apartheid era. The novels under discussion are: Thirteen Cents (2000) and The Quiet Violence of Dreams (2001) by K.Sello Duiker, Beauty’s Gift (2008) by Sindiwe Magona and Phaswane Mpe`s Welcome to Our Hillbrow. It will also look at the characters and the events to show that sexual abuse can be physical, traumatic and emotional, and that it affects both males and females, reinforcing in a sense Pucherova`s assertion that “both men and women are oppressed by a patriarchal heterosexist society” (2009:937).
- Full Text:
- Date Issued: 2015
An analysis of the risk adjusted returns of active versus passive South African general equity unit trusts during varying economic periods: an individual investor's perspective
- Authors: Ferreira, James Stuart
- Date: 2015
- Subjects: Mutual funds , Global Financial Crisis, 2008-2009 , Risk assessment , Financial crises -- South Africa , Portfolio management , Financial planners
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1207 , http://hdl.handle.net/10962/d1019753
- Description: This thesis used the events of the 2007 financial crisis as a means of being able to add to the research already done on South African unit trusts. The objective was to study the risk-adjusted performance of South African general equity unit trusts against the market during the period between 2005 and 2014. This period took into account the bull market preceding the financial crisis, the market crash of 2007 and the subsequent market recovery that followed. Data was obtained online through the I-Net BFA data base and included 161 general equity unit trusts that contained a full data set. In addition to the general equity unit trusts, the Satrix40 was studied to compare a passive unit trust against those that are actively managed. The 10 year Government bond was also used as a risk-free rate to add to the comparisons of performance results. The Sharpe, Treynor and Jensen measures were applied to the data with the results adding more support to the opinions that markets are fairly efficient and active investment strategies are being challenged by consistently well performing passive investments. Throughout the duration of the study, taking into account the varying economic cycles, the Satrix40 passive investment showed the best average overall return on simple return calculations as well as during the risk-adjusted measurements. In support of active investment management, unit trusts showed their best relative performance figures during the period of the financial crisis. This suggested that active financial managers were able to make the active calls necessary to weather the storm of the financial crisis. While the study did have its limitations, the results it produced are intended to offer investors further knowledge in enabling them to make more educated investment decisions in the future.
- Full Text:
- Date Issued: 2015
- Authors: Ferreira, James Stuart
- Date: 2015
- Subjects: Mutual funds , Global Financial Crisis, 2008-2009 , Risk assessment , Financial crises -- South Africa , Portfolio management , Financial planners
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1207 , http://hdl.handle.net/10962/d1019753
- Description: This thesis used the events of the 2007 financial crisis as a means of being able to add to the research already done on South African unit trusts. The objective was to study the risk-adjusted performance of South African general equity unit trusts against the market during the period between 2005 and 2014. This period took into account the bull market preceding the financial crisis, the market crash of 2007 and the subsequent market recovery that followed. Data was obtained online through the I-Net BFA data base and included 161 general equity unit trusts that contained a full data set. In addition to the general equity unit trusts, the Satrix40 was studied to compare a passive unit trust against those that are actively managed. The 10 year Government bond was also used as a risk-free rate to add to the comparisons of performance results. The Sharpe, Treynor and Jensen measures were applied to the data with the results adding more support to the opinions that markets are fairly efficient and active investment strategies are being challenged by consistently well performing passive investments. Throughout the duration of the study, taking into account the varying economic cycles, the Satrix40 passive investment showed the best average overall return on simple return calculations as well as during the risk-adjusted measurements. In support of active investment management, unit trusts showed their best relative performance figures during the period of the financial crisis. This suggested that active financial managers were able to make the active calls necessary to weather the storm of the financial crisis. While the study did have its limitations, the results it produced are intended to offer investors further knowledge in enabling them to make more educated investment decisions in the future.
- Full Text:
- Date Issued: 2015
An analysis of the risk exposure of adopting IPV6 in enterprise networks
- Authors: Berko, Istvan Sandor
- Date: 2015
- Subjects: International Workshop on Deploying the Future Infrastructure , Computer networks , Computer networks -- Security measures , Computer network protocols
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4722 , http://hdl.handle.net/10962/d1018918
- Description: The IPv6 increased address pool presents changes in resource impact to the Enterprise that, if not adequately addressed, can change risks that are locally significant in IPv4 to risks that can impact the Enterprise in its entirety. The expected conclusion is that the IPv6 environment will impose significant changes in the Enterprise environment - which may negatively impact organisational security if the IPv6 nuances are not adequately addressed. This thesis reviews the risks related to the operation of enterprise networks with the introduction of IPv6. The global trends are discussed to provide insight and background to the IPv6 research space. Analysing the current state of readiness in enterprise networks, quantifies the value of developing this thesis. The base controls that should be deployed in enterprise networks to prevent the abuse of IPv6 through tunnelling and the protection of the enterprise access layer are discussed. A series of case studies are presented which identify and analyse the impact of certain changes in the IPv6 protocol on the enterprise networks. The case studies also identify mitigation techniques to reduce risk.
- Full Text:
- Date Issued: 2015
- Authors: Berko, Istvan Sandor
- Date: 2015
- Subjects: International Workshop on Deploying the Future Infrastructure , Computer networks , Computer networks -- Security measures , Computer network protocols
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4722 , http://hdl.handle.net/10962/d1018918
- Description: The IPv6 increased address pool presents changes in resource impact to the Enterprise that, if not adequately addressed, can change risks that are locally significant in IPv4 to risks that can impact the Enterprise in its entirety. The expected conclusion is that the IPv6 environment will impose significant changes in the Enterprise environment - which may negatively impact organisational security if the IPv6 nuances are not adequately addressed. This thesis reviews the risks related to the operation of enterprise networks with the introduction of IPv6. The global trends are discussed to provide insight and background to the IPv6 research space. Analysing the current state of readiness in enterprise networks, quantifies the value of developing this thesis. The base controls that should be deployed in enterprise networks to prevent the abuse of IPv6 through tunnelling and the protection of the enterprise access layer are discussed. A series of case studies are presented which identify and analyse the impact of certain changes in the IPv6 protocol on the enterprise networks. The case studies also identify mitigation techniques to reduce risk.
- Full Text:
- Date Issued: 2015
An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo
- Authors: Mkabile, Nwabisa
- Date: 2015
- Subjects: Double taxation -- South Africa , Double taxation -- Congo (Democratic Republic) , Income tax -- South Africa -- Foreign income , Income tax -- Congo (Democratic Republic) -- Foreign income
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:916 , http://hdl.handle.net/10962/d1017539
- Description: As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in the form of exemptions, rebates and deductions. The double tax agreement between South Africa and the Democratic Republic of the Congo came into effect recently and double taxation relief for South African residents is now also available in terms of tax treaty law. The objective of the research was to determine whether the combination of the unilateral measures and the double tax agreement provide relief in respect of all types of income earned by South African residents in the Democratic Republic of the Congo. It was concluded that the double tax agreement, together with the unilateral relief provided for in the Income Tax Act will grant relief for all types of income earned by South African residents in the Democratic Republic of the Congo.
- Full Text:
- Date Issued: 2015
- Authors: Mkabile, Nwabisa
- Date: 2015
- Subjects: Double taxation -- South Africa , Double taxation -- Congo (Democratic Republic) , Income tax -- South Africa -- Foreign income , Income tax -- Congo (Democratic Republic) -- Foreign income
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:916 , http://hdl.handle.net/10962/d1017539
- Description: As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in the form of exemptions, rebates and deductions. The double tax agreement between South Africa and the Democratic Republic of the Congo came into effect recently and double taxation relief for South African residents is now also available in terms of tax treaty law. The objective of the research was to determine whether the combination of the unilateral measures and the double tax agreement provide relief in respect of all types of income earned by South African residents in the Democratic Republic of the Congo. It was concluded that the double tax agreement, together with the unilateral relief provided for in the Income Tax Act will grant relief for all types of income earned by South African residents in the Democratic Republic of the Congo.
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- Date Issued: 2015
An analysis of the use of visual storytelling by South African brands to promote brand engagement on social networks
- Authors: Gwatiringa, Tsitsi
- Date: 2015
- Subjects: Digital storytelling -- South Africa , Branding (Marketing) -- South Africa , Social media -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/7533 , vital:21799
- Description: Stories have the ability to evoke feelings and emotions in humans and have since been used by brands as part of corporate communication, communicating their vision and values. However, the growing technological trends have not only shifted the platforms for communication but also changed the techniques of communication as audiences on social media expect two-way communication instead of the traditionally used one-way communication. This is exacerbated by the power of word-of-mouth on social media as well as the presence of digital natives who are increasingly visual in their nderstanding and are immersed in their lives online. This has given rise to the use of visual storytelling as a corporate communication strategy as brands are using it to connect, transmit and receive messages from their audiences. This study examines the ways in which South African brands are making use of visual storytelling on social media and aims to determine the extent to which the use of visual storytelling promotes brand-audience engagement. The study is based on the philosophical assumptions of the Visual Rhetoric framework, which is concerned with the symbolic processes by which images perform communication. The hermeneutic – interpretive research method design is applied to justify knowledge produced by this study. A content analysis of six social media pages was conducted, looking at the visual content posted as well as interpretation of comments and interactions by fans of the selected brand pages. Overall, South African brands make use of visual storytelling to promote brand-audience engagement but they are not utilising the communication strategy to its fullest extent.
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- Date Issued: 2015
- Authors: Gwatiringa, Tsitsi
- Date: 2015
- Subjects: Digital storytelling -- South Africa , Branding (Marketing) -- South Africa , Social media -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/7533 , vital:21799
- Description: Stories have the ability to evoke feelings and emotions in humans and have since been used by brands as part of corporate communication, communicating their vision and values. However, the growing technological trends have not only shifted the platforms for communication but also changed the techniques of communication as audiences on social media expect two-way communication instead of the traditionally used one-way communication. This is exacerbated by the power of word-of-mouth on social media as well as the presence of digital natives who are increasingly visual in their nderstanding and are immersed in their lives online. This has given rise to the use of visual storytelling as a corporate communication strategy as brands are using it to connect, transmit and receive messages from their audiences. This study examines the ways in which South African brands are making use of visual storytelling on social media and aims to determine the extent to which the use of visual storytelling promotes brand-audience engagement. The study is based on the philosophical assumptions of the Visual Rhetoric framework, which is concerned with the symbolic processes by which images perform communication. The hermeneutic – interpretive research method design is applied to justify knowledge produced by this study. A content analysis of six social media pages was conducted, looking at the visual content posted as well as interpretation of comments and interactions by fans of the selected brand pages. Overall, South African brands make use of visual storytelling to promote brand-audience engagement but they are not utilising the communication strategy to its fullest extent.
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- Date Issued: 2015
An analysis of use of cloud enterprise resource planning systems in South Africa
- Authors: Atukwase, Denise
- Date: 2015
- Subjects: Enterprise resource planning -- South Africa , Business planning -- South Africa , Management information systems -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8874 , http://hdl.handle.net/10948/d1020352
- Description: Due to innovation, Information Technology (IT) is changing all the time. One of the fast growing IT innovations is cloud computing. The phenomenon of cloud computing has changed the way that business consumes IT and in particular Enterprise Resource Planning (ERP) systems. This phenomenon has led to a need for research in the field of cloud ERP systems. A review of the literature revealed a gap in research related to cloud ERP systems and particularly to the adoption of these systems in South African companies. Only a few studies have been done regarding the adoption of cloud computing in South Africa, and the extent of adoption of cloud ERP systems in South Africa is not known. This study set out to answer the research question “What is the extent of understanding and adoption of ERP system in South African companies?” The study will be useful to the ERP industry in understanding the level of adoption of and perceptions about cloud ERP systems by South African companies. In order to answer the research question a survey research strategy was adopted and was of an exploratory nature. The sample was composed of IT professionals and line managers in South African companies. Questionnaires were sent via web link and 41 complete responses were obtained. The results showed that the respondents had a good understanding of the advantages/benefits of cloud ERP systems. However, a lack of clear understanding of the disadvantages/drawbacks of cloud ERP systems was evident in the research data which could lead to non-adoption of cloud ERP systems. Adoption of cloud ERP systems was highest in the engineering, manufacturing and IT sector. It was evident that IaaS and PaaS have not been adopted at all. The majority of the companies (60 percent) that had adopted cloud ERP systems were SMEs. This is in line with international studies that show that SMEs are driving the change in IT innovation such as cloud ERP systems.
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- Date Issued: 2015
- Authors: Atukwase, Denise
- Date: 2015
- Subjects: Enterprise resource planning -- South Africa , Business planning -- South Africa , Management information systems -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8874 , http://hdl.handle.net/10948/d1020352
- Description: Due to innovation, Information Technology (IT) is changing all the time. One of the fast growing IT innovations is cloud computing. The phenomenon of cloud computing has changed the way that business consumes IT and in particular Enterprise Resource Planning (ERP) systems. This phenomenon has led to a need for research in the field of cloud ERP systems. A review of the literature revealed a gap in research related to cloud ERP systems and particularly to the adoption of these systems in South African companies. Only a few studies have been done regarding the adoption of cloud computing in South Africa, and the extent of adoption of cloud ERP systems in South Africa is not known. This study set out to answer the research question “What is the extent of understanding and adoption of ERP system in South African companies?” The study will be useful to the ERP industry in understanding the level of adoption of and perceptions about cloud ERP systems by South African companies. In order to answer the research question a survey research strategy was adopted and was of an exploratory nature. The sample was composed of IT professionals and line managers in South African companies. Questionnaires were sent via web link and 41 complete responses were obtained. The results showed that the respondents had a good understanding of the advantages/benefits of cloud ERP systems. However, a lack of clear understanding of the disadvantages/drawbacks of cloud ERP systems was evident in the research data which could lead to non-adoption of cloud ERP systems. Adoption of cloud ERP systems was highest in the engineering, manufacturing and IT sector. It was evident that IaaS and PaaS have not been adopted at all. The majority of the companies (60 percent) that had adopted cloud ERP systems were SMEs. This is in line with international studies that show that SMEs are driving the change in IT innovation such as cloud ERP systems.
- Full Text:
- Date Issued: 2015