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A comparative study of tax incentives for small businesses and investors in small businesses in South Africa, Australia, New Zealand, Singapore and Ireland

  • Authors: Horn, Edward Bennet
  • Date: 2018
  • Subjects: Small business -- Taxation -- South Africa , Small business -- South Africa -- Finance , Job creation -- South Africa , Government aid to small business -- South Africa , Tax incentives -- South Africa , Tax incentives -- Australia , Tax incentives -- New Zealand , Tax incentives -- Singapore , Tax incentives -- Ireland
  • Language: English
  • Type: text , Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10962/61669 , vital:28047
  • Description: In the South African context, it is accepted that small businesses will be the vehicle for job creation and changing the current business ownership patterns. This is to be achieved by creating access to finance, exploring the role of venture capital and simplifying the tax obligations and the compliance burden. The literature indicates that the current South African tax incentives for small businesses are perceived as unfair and fundamentally ineffective. The objective of this thesis was to compare the tax incentives available to small businesses and investors in small businesses in South Africa to those available in Australia, New Zealand, Singapore and Ireland, in order to identify possible measures that could be introduced in South Africa. In addressing the objective, the research set out to provide, in terms of South African tax legislation, a definition of a small business for tax purposes and document the tax incentives available for start-up and existing small businesses, as well as the tax incentives available for investors in small businesses, either through a venture capital company or a direct investment in small business. It was found that South Africa has a complex and onerous multi-layered approach to classifying a taxpayer as either a “micro business” or a “small business corporation” for the purpose of applying tax incentives. The international jurisdictions included in this research follow a single requirement approach, based on either one or a combination of turnover, balance sheet total or staff headcount. The international jurisdictions provide a wide range of tax incentives to small businesses and investors in small businesses, aimed at reducing taxable income to enable the small businesses to grow and access equity finance. By identifying differences and similarities, a number of possible tax relief measures were recommended that could be introduced in South Africa.
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  • Date Issued: 2018

A comparison of conventional and ultrasonic seams in swimwear

  • Authors: Tyalana, Nommiselo
  • Date: 2018
  • Subjects: Textile finishing , Textile finishing agents Seams (Sewing) Textile fabrics Textile fibers Textile design
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10948/36727 , vital:34048
  • Description: Ultrasonic welding technology is a relatively new technology in apparel construction, this research forms part of a study to assess its effectiveness as a joining technology that can be used in ladies swimwear. The ultimate aim was to determine whether the ultrasonic welding joining technique could be successfully used in assembling ladies swimwear garments, comprising only synthetic fibres, namely polyester/Lycra, polyamide/Lycra, polyamide/Lycra power-net and polyamide/Lycra mesh warp knitted fabrics. These specific swimwear fabrics were selected since they comprise 100% thermoplastic synthetic fibres, considered ideal for ultrasonic welding. This study essentially compares and contrasts the performance of two seam joining techniques: namely conventional sewing and ultrasonic welding, in terms of seam strength, when used in the above mentioned four fabrics. Conventionally sewn and ultrasonically welded seams were produced, straight and curved, in both the wale and course directions of the fabrics. The conventionally sewn seams were produced using two sewing machines; namely an overlocker, also known as a mock safety sewing machine, and a cover seam machines. All conventionally sewn seams were stitched and tested under similar conditions. The ultrasonic welded seams were produced using three different wheels, a Medium Male Knurled pattern wheel, a Staggered Triple Stitch pattern wheel and a Single Stitch pattern wheel. The amplitude and speed of the welding machine, during the ultrasonic seaming, were kept constant, except when welding the polyamide/Lycra power-net and the polyamide/Lycra mesh fabrics when the pressure had to be drastically reduced in order to avoid excessively softened seams. The results of the study are presented in the form of line charts, scatter charts and tables. The ultrasonic welded seams, joined with the Medium Male Knurled wheel, exhibited surface waviness, as opposed to those joined with the Staggered Triple Stitch wheel which were smooth. It was found that, in terms of seam strength, the ultrasonic seams produced with the Single Stitch and Medium Male Knurled pattern wheels out performed those produced with the Staggered Triple Stitch wheels. The polyester/Lycra fabric was found easier to handle during the ultrasonic seaming process than the polyamide/Lycra fabric, although the strength of the ultrasonic seams in the polyester/Lycra fabric did not differ consistently from those of the polyamide/Lycra fabric. It was found that the conventional sewn seams were consistently stronger, and had a better appearance, than the ultrasonic welded seams. Although some promising results were obtained, in terms of the strength of the ultrasonic welded seams, the results overall were far too variable, inconsistent and unsatisfactory for this technique of seaming to be recommended at this stage for any of the swimwear fabrics covered. Further, more in depth, studies are required in order to gain a better understating of the effect of the various ultrasonic seaming parameters, as well as fabric parameters on ultrasonic seam strength and consistency.
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  • Date Issued: 2018

A comparison of exact string search algorithms for deep packet inspection

  • Authors: Hunt, Kieran
  • Date: 2018
  • Subjects: Algorithms , Firewalls (Computer security) , Computer networks -- Security measures , Intrusion detection systems (Computer security) , Deep Packet Inspection
  • Language: English
  • Type: text , Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10962/60629 , vital:27807
  • Description: Every day, computer networks throughout the world face a constant onslaught of attacks. To combat these, network administrators are forced to employ a multitude of mitigating measures. Devices such as firewalls and Intrusion Detection Systems are prevalent today and employ extensive Deep Packet Inspection to scrutinise each piece of network traffic. Systems such as these usually require specialised hardware to meet the demand imposed by high throughput networks. Hardware like this is extremely expensive and singular in its function. It is with this in mind that the string search algorithms are introduced. These algorithms have been proven to perform well when searching through large volumes of text and may be able to perform equally well in the context of Deep Packet Inspection. String search algorithms are designed to match a single pattern to a substring of a given piece of text. This is not unlike the heuristics employed by traditional Deep Packet Inspection systems. This research compares the performance of a large number of string search algorithms during packet processing. Deep Packet Inspection places stringent restrictions on the reliability and speed of the algorithms due to increased performance pressures. A test system had to be designed in order to properly test the string search algorithms in the context of Deep Packet Inspection. The system allowed for precise and repeatable tests of each algorithm and then for their comparison. Of the algorithms tested, the Horspool and Quick Search algorithms posted the best results for both speed and reliability. The Not So Naive and Rabin-Karp algorithms were slowest overall.
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  • Date Issued: 2018

A comparison of the legal environmental sustainability requirements of those engaging in the mining cycle, with actual practice in the Carolina X11B quaternary catchment, Mpumalanga, South Africa

  • Authors: Thomson, Gareth Peter
  • Date: 2018
  • Subjects: Mineral industries Environmental aspects South Africa Mpumalanga , Acid mine drainage , Mineral industries Safety measures , Watersheds South Africa , South Africa. National Environmental Management Act, 1998 , Water-supply Law and legislation South Africa
  • Language: English
  • Type: text , Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10962/63481 , vital:28417
  • Description: Mining is one of the most contentious water users. The mining sector has assumed that promises of economic growth and job creation will enable environmental concerns to be bypassed with as little interference as possible. More recently, the reality of legacy issues related to the inappropriate sign-off of mining sites has become increasingly clear, with acid mine drainage (AMD) being a prime example. There are also increasing concerns regarding uncontrolled prospecting. Climate change is one of the major issues faced in the 21st century, with predictions of heightened water stress for the Southern African region. This, coupled with increased population growth is putting a massive strain on the water resources currently available, making it vital to better protect and ensure the longevity of our water resources. The Carolina Crisis of 2012 highlighted the importance of protecting our water resources, and how easily they can be contaminated to a point where water is not usable. The Carolina crisis provided researchers with a suitable study site to better understand the role mining operations have in a catchment that has experienced a major pollution incident, and what changes have occurred since. In order to understand coal mining practice in relation to regulatory provisions, this project critically explored the processes involved within the mining sector, from ‘cradle-to-grave’, which is known as the coal mining life cycle. In addition, the composite suite of requirements of all the legislative provisions involved in the industry were investigated and the relationship between coal mining practice and environmental protection was explored. These elements were researched in the Upper Komati River Catchment specifically for catchment X11B, using Cultural Historical Activity Theory (CHAT), which gives a holistic understanding of mining as a human activity system. CHAT also sheds light on the issues, gaps and overlaps currently being experienced in the coal mining sector. The Thesis refers to case studies of where mining issues have caused environmental degradation. A complete mining lifecycle in terms of regulatory provisions was compiled, and major issues were uncovered with current legislation in the mining sector that can contribute to the degradation of water resources in South Africa. An integrated water resource quality management plan is needed in order to streamline conservation mandates, identify and reduce duplication of effort and specify roles and responsibilities of authorities involved with decision making process. A Decision Support System (DSS) has been proposed, which would involve adaptive, participatory and inclusive management.
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  • Date Issued: 2018

A congestion aware ant colony optimisation-based routing and wavelength assignment algorithm for transparent flexi-grid optical burst switched networks

  • Authors: Oladipo, Joshua Femi
  • Date: 2018
  • Subjects: Ants -- Behavior -- Mathematical models , Distributed algorithms
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10948/34733 , vital:33432
  • Description: Optical Burst Switching (OBS) over transparent exi-grid optical networks, is considered a potential solution to the increasing pressure on backbone networks due to the increase in internet use and widespread adoption of various high bandwidth applications. Both technologies allow for more e cient usage of a networks resources. However, transmissions over exi-grid networks are more susceptible to optical impairments than transmissions made over xed-grid networks, and OBS suers from high burst loss due to contention. These issues need to be solved in order to reap the full benets of both technologies. An open issue for OBS whose solution would mitigate both issues is the Routing and Wavelength Assignment (RWA) algorithm. Ant Colony Optimisation (ACO) is a method of interest for solving the RWA problem on OBS networks. This study aims to improve on current dynamic ACO-based solutions to the Routing and Wavelength Assignment problem on transparent exi-grid Optical Burst Switched networks.
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  • Date Issued: 2018

A content analysis of web-based reporting of corporate social responsibility in selected transport sector state owned entities

  • Authors: Khomari, Jane
  • Date: 2018
  • Subjects: Social responsibility of business -- South Africa , Business ethics Business communication
  • Language: English
  • Type: Thesis , Masters , MA
  • Identifier: http://hdl.handle.net/10948/31262 , vital:31349
  • Description: Organisations today are experiencing immense pressure to act responsibly, both socially and ethically. Stakeholders expect organisations to operate with integrity, whilst still being profitable. This pressure is due to Corporate Social Responsibility (CSR) becoming increasingly a mark of good governance. Corporate performance is no longer measured by only financial statements, but CSR is deemed a corporate imperative for financial performance. This non-financial reporting has forced organisations to take cognisance of environmental, social and governance reporting, a process called Integrated Reporting. The purpose of this research was to explore website reporting of State Owned Enterprises (SOEs) in the transport sector. The study explored the phenomenon through six questions: What are the titles used to communicate CSR on SOE websites? What are the CSR activities communicated on SOE websites? What are the similarities and differences of the CSR initiatives communicated on the websites? Who are the stakeholders reached through CSR? What are the reporting practices on the SOE website? What are the similarities and differences of the reporting practices on the SOE websites. This research study was carried out in two stages. The first phase was to examine the corporate websites of the SOEs. The second phase was to use the data collected from the websites to understand CSR representation in SOEs. The purpose is to explore the communication of CSR on the various websites of the SOEs. A key finding of the research is that SOEs use different strategies to communicate CSR on their websites. SOEs communicate CSR activities using multiple titles and use various media on their websites. Additionally, there are variances with the framing of information on the websites. The varying communication strategies indicate the multiple stakeholders targeted by the different CSR focus areas. The research concluded that the different titles made it difficult for stakeholders to access information on the websites. Standardisation of CSR terms and consistency of reporting would make it easier for readers to access information. Further research is recommended in the adoption of strategic communication models by SOEs, as this will assist in the framing of websites.
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  • Date Issued: 2018

A convenient approach to the deterministic routing of MIDI messages

  • Authors: Shaw, Brent Roy
  • Date: 2018
  • Subjects: MIDI (Standard) , Microcontrollers , XMOS Limited , Computer architecture , Embedded computer systems
  • Language: English
  • Type: text , Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10962/63256 , vital:28387
  • Description: This research investigates the design and development of a Wireless MIDI Connection Management solution in order to create a deterministic MIDI transmission system. A investigation of the MIDI protocol show it to have certain limitation that can be overcome through the use of transmission solutions. These solutions can be used to improve on the versatility of MIDI while overcoming the MIDI's notorious cable length limitation. XMOS's deterministic XS1 microcontrollers are used to enable the design of a real-time system. The MIDINet system is investigated to identify both the strengths and weaknesses of such a connection management system, while other systems for network transmission of MIDI messages are reviewed. These investigations lead to a design concept for a new network MIDI transmission system that allows for the remote management of connections. The design and subsequent implementation of both the transmission system and the connection management system are then detailed. A testing methodology is then devised to allow for the newly created connection management system to be compared to the MIDINet system. The findings show the deterministic system to have lower latency than that of the MIDINet system, while utilising more compact and power efficient hardware.
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  • Date Issued: 2018

A Cost-Efficient Energy Management Model for ICT4D Platforms in Low Resource Communities

  • Authors: Mbotoloshi, Dumisani
  • Date: 2018
  • Subjects: Information technology Communication in community development|
  • Language: English
  • Type: Thesis , Masters , MSc (Computer Science )
  • Identifier: http://hdl.handle.net/10353/14538 , vital:39999
  • Description: A couple of Information and Communication Technology (ICT) researches have been conducted in the rural communities of South Africa (SA). This has encouraged the development of ICT services such as e-government, e-commerce, e-judiciary, e-health, e-agriculture and many others. Proper ICT implementation has led to societal development, economic empowerment and sustainable communities. However, this is achieved after intensive planning and stakeholders‟ involvement. It is clear that ICTs require energy to function. Most significantly is the fact that a bulk of ICTs in low resource communities (LRC) are mainly donations and less consideration if any is made on their energy consumption. LRC are regions with minimum access to energy, clean water, educational facilities, health facilities, government facilities, technology etc. There have been debates on whether in LRC ICTs are consuming energy. Most ICTs have been deployed without much consideration on the required energy consumption. On the other hand, less research has been done on the sustainability of ICTs, especially considering that all ICT devices and related platforms rely on the availability of energy. There are a lot of possible low cost energy solutions that are available, which could be used to support ICTs in LRC. However, there are so many ICT services, devices and platforms that are lying idle and not been fully utilized in such areas due to the energy related issues. In most cases, ICT solutions in LRC are introduced mainly with Computer Science and Information Systems researchers, without including other key stakeholders like energy experts. The research presents a Cost Effecient Energy Management Model that could be used to assist ICT for Development (ICT4D) platforms or projects in LRC. Both qualitative and quantitative research methods were used within the Siyakhula Living Lab (SLL) in Eastern Cape (EC) Province of SA. Design Science theory is considered for the designing of the model. The SLL is an ICT project which is undertaken within the Dwesa, Bulembu and Alice rural communities. In this dissertation, Dwesa rural community is the chosen case. The surrounding schools in the communities have been used as the ICT point of contact. Interviews, questionnaires, literature v review, action research, focus group, experiments, formulas and evaluation were the specific methods used to conduct this research. Results show that ICTs deployed in the SLLs are mainly donations which consume much energy. The main source of energy use within the SLLs is electricity. From the three schools that were selected where ICTs have been deployed it was found that the electricity bill has increased enormously. This has caused some schools not to open the computer laboratories, which are supposed to be used by the community members. It was also found that there is no energy management plan or solution in place for the SLL resources. The findings show that ICTs within the SLL are been affected by energy related subjects, though the community has been willing to pay for electricity. The Cost Efficient Energy Management Model is proposed at the end of the dissertation. The model is targeted for ICT service providers and has five (5) main pillars i.e stakeholders‟ engagement, energy and ICT infrastructure, new business models, monitoring and evaluation, and finally awareness and training. The dissertation identified all the ICT resources and services at three selected schools within the SLL and drew up the energy consumption for each school. All schools indicated that there has been an increase in the electricity bill after the introduction of the SLL project. There was a clear indication that no energy expert was involved in the establishment of the SLLs. The dissertation indicates that there is a need for renewable source of energy for ICTs to improve service delivery in LRC. ICT service providers should consider energy subjects when planning for development of such solutions in LRC. This research focuses on designing a low cost ICT energy model to inform on ICTs energy consumption in LRC. It further outlines the possible ICT energy solutions that could be used to benefit targeted communities.
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  • Date Issued: 2018

A counter-narrative analysis of psychological riot in contemporary painting

  • Authors: Ng’ok, Ivy Chemutai
  • Date: 2018
  • Subjects: Painting -- South Africa , Painting -- Psychological aspects , Distress (Psychology) in art , Imperialism in art , Violence in art , Patriarchy in art Political art
  • Language: English
  • Type: text , Thesis , Masters , MFA
  • Identifier: http://hdl.handle.net/10962/60458 , vital:27782
  • Description: I am rioting against a system of my own beliefs about the world. In my mind, I struggle to overcome these beliefs, hence, I construct the psychological riot as ‘the disturbance of the mind’. In this mini-thesis, I argue that it exists in the psyche too. This definition of psyche becomes painterly. My psychological riot is difficult to trace, let alone paint. The beliefs that I target are patriarchy within a post-colonial context. I use theories that are simultaneously psychological and corporeal. They address violence colonialist system. The psychological riot is an practical submission.
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  • Date Issued: 2018

A critical analysis of disaster risk management in local governance with reference to Sarah Baartman District Municipality

  • Authors: Oosthuizen, Rene Cheryl
  • Date: 2018
  • Subjects: Disaster relief -- Citizen participation , Risk management -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape -- Citizen participation Rural development projects -- South Africa -- Eastern Cape Community development -- South Africa -- Eastern Cape
  • Language: English
  • Type: Thesis , Doctoral , DPhil
  • Identifier: http://hdl.handle.net/10948/34487 , vital:33385
  • Description: The devastation and destruction caused by natural and man-made disasters have become a global concern, particularly as such disasters affect the most vulnerable in society. The devastation they wreak frequently involves loss of lives and property. Globally, Disaster Management has moved in approach from reactive to proactive. Disaster management is now more than a field of study; it is the application of practices and principles which enable disasters to be managed both prior to and in the aftermath of their occurrence. Disaster risk management is the development approach to Disaster Management. The study addresses the integration of disaster risk management into integrated development planning at the local level in South Africa. The impact of disasters on social and economic development is of special interest. In many instances, resources that have been planned for development have to be diverted for response activities during disasters. Thus, development and disaster risk management are two sides of the same coin and should be dealt with in unison and not separately. There is also now widespread international acknowledgement for the idea of mainstreaming disaster risk management into development planning, particularly at the local level of government. The central argument of this study is that by integrating disaster risk management plans into integrated development plans at the local level, the risks faced by communities can be reduced. Risks can be even further reduced, and development enhanced when communities play an active role in disaster risk management. Within this context, the main objective of the study was to develop a model for integrating disaster risk management plans into integrated development plans at the local level. To achieve this key objective, the study used theoretical and empirical studies. The theoretical aspect focussed on international frameworks and national legislation for Disaster Management. Legislative requirements pertaining to the involvement of communities in integrated development planning were explored, as was the literature on asset-based community development. Empirical research complimented the theoretical research through the use of qualitative methods to collect data. This involved semi-structured interviews with eight government officials involved in provincial, district and municipal Disaster Management programmes, and focus group discussions with sixty ward committee members, so that community viewpoints would be included. The findings of the study reveal that the integration of disaster risk management plans into integrated development plans at the local level can greatly contribute towards reducing the risks faced by communities, especially high-risk communities. The study also revealed that by carefully considering and using community assets, local government could ameliorate the financial effects of Disaster Management and empower communities as first responders. The thesis gives an outline of a model that may be used by local government to integrate risks and community assets into an integrated development plan.
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  • Date Issued: 2018

A critical analysis of organisational justice in the South African financial service industry

  • Authors: Mrwebi, Viwe
  • Date: 2018
  • Subjects: Organizational behavior , Financial services industry -- South Africa -- Management Intrinsic motivation Employee retention Labor turnover
  • Language: English
  • Type: Thesis , Doctoral , DPhil
  • Identifier: http://hdl.handle.net/10948/33065 , vital:32513
  • Description: Organisational justice has captured the interest of scholars in recent years since it is associated with the perceptions and reactions of an individual, to the presence of fairness in an organisation. It thus captures what an individual feel or evaluates to be, morally correct rather than viewing it to be something prescriptive. This study was aimed at investigating the extent of organisational justice on organisational citizenship behaviour, ethical behaviour and employee retention in the South African financial services industry. A hypothetical model and measuring instrument was developed in order to investigate factors that may influence the organisational justice in the financial services industry. Six independent variables (trustworthiness of management, employee engagement, reward system, organisational transparency, two-way communication and organisational climate) were identified as variables that have the potential to influence organisational justice (mediating variable). It was also hypothesised that organisational justice) has the potential to affect the dependent variables (organisational citizenship behaviour, ethical behaviour and employee retention). Furthermore, nine null-hypotheses were developed to test the relationship between independent, mediating and dependent variables. All these variables were clearly defined and operationalised with various items that were obtained from other measuring instruments or self-developed items. A quantitative research approach followed. This study made use of the non-probability sampling technique, specifically convenient and judgemental sampling, as there is no data base of financial services firms available in South Africa. A purposive sample of 800 respondents was drawn from four provinces in South Africa. Factor and regression analyses were used to test the significance of the relationship between the various independent and dependent variables. The mediating variable of organisational justice was viewed by respondents as a two-dimensional construct, namely procedural-interactional justice and distributive justice. Consequently, intrinsic rewards, extrinsic rewards, organisational transparency and organisational climate were identified as independent variables that could have an impact on the procedural-interactional justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between trustworthiness of management and employee engagement and procedural-interactional justice. The independent variables, trustworthiness of management, extrinsic rewards and organisational climate, could have an impact on distributive justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between employee engagement, intrinsic rewards, organisational transparency and distributive justice. The findings of this study have contributed to the body of knowledge in the financial services literature in South Africa, by developing a theoretical model and a measuring instrument of organisational justice in the financial services industry. The antecedents of organisational justice in the financial services industry are not well documented in literature and findings of this study could thus contribute towards closing this gap in literature. The findings of this study could also inform policy formulation to assist with the implementation of organisational justice programmes in the financial services industry. This study provided useful and very practical guidelines to organisations in order to ensure the effective strategising and management of OJ that could enhance their local and global competitiveness and long-term survival.
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  • Date Issued: 2018

A critical analysis of the deductibility of bad debts for income tax purposes

  • Authors: Naidu, Aveshni
  • Date: 2018
  • Subjects: Collecting of accounts -- South Africa , Tax deductions -- South Africa , South Africa. Income Tax Act, 1962
  • Language: English
  • Type: text , Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10962/61712 , vital:28051
  • Description: The objective of this thesis was to critically analyse the deductibility of bad debts for income tax purposes. This was achieved by applying a doctrinal research methodology to the data, which consisted of local and international legislation and case law, as well as other relevant writings. In setting out to achieve this primary objective, this thesis addressed certain subsidiary goals. The requirements of section 11 (i) of the South African Income Tax Act that provides for the deduction of bad debts were examined with reference to local case law, together with case law from selected international jurisdictions. To clarify the requirement of section 11 (i) that a debt must have become bad, this thesis set out to ascribe a meaning to the term “bad debt” which is currently not defined in the South African Income Tax Act and to ascertain the principles applicable in determining when a debt will be regarded as having become bad. The research also addressed the timing in relation to the identification of a debt as bad, as well as other commercial considerations. This research concluded that there is a need for further guidance in this area and provided brief recommendations that could provide more certainty in relation to the deductibility of bad debts.
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  • Date Issued: 2018

A critical analysis of the establishment, conceptualisation, design and curriculum component selection of Master of Education programmes at selected Tanzanian universities

  • Authors: Ramadhan, Maryam Khamis
  • Date: 2018
  • Subjects: Master of education degree Tanzania , Universities and colleges Curricula Tanzania , Universities and colleges Evaluation , Teacher effectiveness Tanzania , Master of education degree , Educational change Tanzania , Secondary school teachers Tanzania , Pedagogical content knowledge Tanzania , Universities and colleges Administration , Critical realism
  • Language: English
  • Type: text , Thesis , Doctoral , PhD
  • Identifier: http://hdl.handle.net/10962/62214 , vital:28139
  • Description: There is a dearth of research on how the design and curriculum of a Master of Education (MEd) qualification for university-based teacher educators of prospective secondary school teachers may or may not contribute to the problem of poor secondary school learning outcomes in Tanzania. This qualitative study analyses the establishment, conceptualisation, design and curriculum components of selected MEd programmes with the purpose of identifying and explaining the conditions enabling and/or constraining the development of quality teacher educators. The research used a case study design to investigate how and why particular knowledge is privileged in two MEd programmes at two Tanzanian universities with a view to probing the relevance of the knowledge to teacher educators professional roles and practices. The study used critical realism as an under-labourer to investigate power structures and the generative and causal mechanisms underlying the two MEd programmes. The study draws on aspects of Bernstein’s theory as analytical tools to explain what emerges from the data. The data was collected from interviews, document analysis and observation, and analysed using thematic analysis, abductive and retroductive modes of inference. The research revealed and explains how underlying structural and agential mechanisms have shaped the establishment, conceptualisation and curriculum design of the two MEd programmes. The findings revealed a strong relationship between constraints, including the lack of appropriate MEd design team and the inadequacy of resources and facilities, and the quality of MEd graduates. Such constrains are possible mechanisms associated with the agential actions of the top administrators affect the relevance and appropriateness of the MEd curriculum components, the effective lecturers transmission and students acquisition of knowledge and skills. The research also explored how underlying mechanisms shaped the selection of course content and the privileging of certain types of teacher knowledge. These mechanisms include programme entry qualification, curriculum arrangement of core and elective courses, the lack of awareness of the knowledge and skills requisite for teacher educators’ specialisation, and the absence of recontextualisation principles to guide appropriate selection and recontextualisation of the relevant teacher educator’s courses. There is evidence that both MEd programmes have insufficient pedagogical knowledge and lack large components of academic content knowledge of teaching. An emphasis on individual disciplinary education courses with strong boundaries between modules and topics, aimed at developing specific education specialisations, results in teacher educator professional knowledge being less developed. Furthermore the accumulation and repetition of inappropriate knowledge has resulted in these programmes being weak regions for teacher educators’ professional fields of practice. This has implications for the quality of the secondary school teacher professional development courses on which these MEd graduates teach. It raises questions about the quality of the secondary school teachers being produced, and the extent to which this is contributing to the disappointing performance of Tanzanian schooling. The study generates insights into the mechanisms and conditions constraining the development of quality teacher educators. These conditions include the domination of higher education by customer demand, weak university regulatory systems, and the autonomy of university administration in terms of programme approval and other academic operations. Some administrators and lecturers showed an understanding of what would enable quality teacher educator development in the MEd programme. The findings of the research may help to strengthen and enhance quality assurance in the Master of Education programmes for teacher educators in Tanzania in ways that help develop quality secondary school teachers and improve school learning outcomes.
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  • Date Issued: 2018

A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation

  • Authors: Zulu, Nkosinathi
  • Date: 2018
  • Subjects: Income tax -- Law and legislation -- South Africa , Income tax -- South Africa Tax planning -- South Africa Taxation -- South Africa
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/35885 , vital:33856
  • Description: The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind the contributions made. Donations, payments made by ‘Blessors’, and child maintenance are fundamental objects of attention in this study, although all maintenance payments are considered from a tax perspective with reference to the Income Tax Act No 58 of 1962. The main aim of the study was to illustrate and analyse the interaction of the rules governing the taxation of maintenance payments. Tax abuse was assessed in relation to the anti-avoidance provisions in effect in the legislation. The results were benchmarked against data relating to Australia. In the social context, a fundamental difference in the systems was observed, and the Australian provision may be considered for possible adoption in South Africa. In the context of tax per se, the study found that the operation of the attribution rules in the provisions in South African tax law pertaining to the taxation of child maintenance renders the provisions adequate.
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  • Date Issued: 2018

A critical analysis of the role of effective communication in enhancing employee performance and service delivery at Ingwe Technical Vocational Educational Training

  • Authors: Mgedezi, Yoliswa
  • Date: 2018
  • Subjects: Communication in personnel management Communication in organizations
  • Language: English
  • Type: Thesis , Masters , MSoc
  • Identifier: http://hdl.handle.net/10353/10724 , vital:35722
  • Description: This study seeks to critically analyse the role of effective communication in enhancing employee performance and service delivery at Ingwe TVET College. This study made use of qualitative research method. Five focus group discussions and nine interviews were successfully conducted. In each focus group discussions, both the academic and administrative employees were presented. The nine interviews conducted consisted of senior management only. The aim of this study was to ascertain the role of effective communication on employee performance and service delivery at Ingwe TVET College. Findings of this study suggest that there are communication challenges at Ingwe TVET College such as lack of communication policy, ineffective communication methods, and perceptual barriers. Some of the recommendations of this study suggest that Ingwe TVET College should develop and implement a communication policy and that there should be marketing and communications department to develop communication strategies of the organisation under study. The recommended suggestions will help to improve communication challenges, and enhance employee performance and service delivery at Ingwe TVET College.
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  • Date Issued: 2018

A critical analysis of the service quality dimensions of a mobile telecommunication service provider

  • Authors: Crous, Pierre
  • Date: 2018
  • Subjects: Customer relations -- Management , Consumer satisfaction Telecommunication -- Customer services Cell phone services industry
  • Language: English
  • Type: Thesis , Masters , MBA
  • Identifier: http://hdl.handle.net/10948/21571 , vital:29582
  • Description: In the current age, companies are redesigning the way they perform daily operations based on the principles of the Fourth Industrial Revolution. Industry 4.0 will lead to the integration of the Internet of Things (IoT), cloud computing and mobilisation into the daily operations of companies across various industries which stay connected to guidance software by means of 3G or 4G SIM cards. This increasing demand for mobilisation and communication technologies has encouraged more interest from investors to invest in the Mobile Telecommunication Industry (MTI). The aforementioned leads to heightened competition among Mobile Telecommunication Service Providers (MTSP), already competing in a fiercely contested market. For service providers to guarantee success in such a highly competitive market, companies should endeavour to provide superior quality and customer-centric services to retain and attract customers. Service providers that provide their customers with quality experiences gain a competitive advantage over rival firms and enjoy increased financial returns. Thus, companies measure their service quality (SQ) continuously to understand what consumers need and want as well as to ascertain how customers perceive the quality of service provision of the organisation. Therefore, this research study introduces and discusses various SQ measurement instruments and dimensions that may be relevant for a MTSP to consider when measuring SQ. This study further provides a broad overview of the latest techniques and best practices that popular service providers have applied globally, to enhance their SQ measurement In order to facilitate the SQ measurement process, researchers have designed different instruments, tailored for measuring SQ in various particular industries, by identifying and incorporating relevant industry-specific SQ dimensions. This enables the measurement of the customer perceived performance of each individual dimension for a particular service provided in a specific industry. In order to initiate a SQ measurement project, companies employ a variety of techniques to collect data. In this research study, the SQ data collection technique and resultant data set of a South African Mobile Telecommunication Service Provider (SAMTSP) were analysed to evaluate present service quality processes and provide guidelines to a SAMTSP on improved processes to implement to determine its service quality levels. Eight independent variables were identified from the quantitative data in the service quality data set provided by a SAMTSP for the purposes of this study. The dependent variable was identified as Performance which served as the unit of measurement for the independent variables. The qualitative data analysis applied to the qualitative data in the provided data set, revealed three Attitudes (key patterns) namely Positive, Neutral and Negative. Moreover, 14 themes were extracted from these Attitudes and which provide deeper insight into customer sentiments with regards to the overall performance of a SAMTSP. The results indicated that the SAMTSP may not have targeted the necessary SQ dimensions. It was also found that the data collection technique employed by the SAMTSP to create the SQ data set had certain limitations that might have negatively impacted upon the relevance and quality of the SQ data collected. The findings further suggest that the MTSP could follow a better SQ measurement process.
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  • Date Issued: 2018

A critical analysis of the South African Revenue Service (SARS) dispute resolution process

  • Authors: Olivier, Carl Hendré
  • Date: 2018
  • Subjects: South African Revenue Service , Conflict management Civil procedure -- Trials, litigation, etc Dispute resolution (Law) -- South Africa
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/23011 , vital:30294
  • Description: The SARS dispute resolution process was developed to ensure disputes are resolved in a constitutional manner (i.e. fair, accountable and efficient). The aim of this study was to investigate whether the dispute resolution process adheres to the constitutional requirements as required in terms of section 195 of the Constitution. The study summarised the rules of the dispute process in the various stages (i.e. assessment / discovery stage, objection stage, appeal stage and the litigation stage). The litigation stage was considered to be out of the scope for the study. Using the summary, the significant processes were identified based on set criteria for detailed analysis. The significant processes identified were:Prescribed form and manner, date of delivery and objection against an assessment and extension of time periods, Reasons for assessment, Appeal against rejection of an objection Each of the significant processes was analysed in detail by considering the treatment of the processes in various cases in the courts. Based on the analysis, the following conclusions were reached on the significant processes:Prescribed form and manner, objection against an assessment and extension of time periods – This process was considered to be flawed since the process does not provide for the SARS to be responsible for clerical or processing errors. It was recommended that the taxpayer should not be bound by the set timelines should the SARS issue an assessment which contains clerical or processing errors. It was also noted that there are no set rules when there is evidence of fraud, misrepresentation or non-disclosure of material facts in the case and it was recommended that set rules be included in the rules and the TAA to address the consequences, prescription period and processes surrounding cases where fraud, misrepresentation or non-disclosure of material facts is present. Reasons for assessment – The process was considered to be adequate, however it was recommended that the process be improved by including a set criteria for the SARS to comply with when providing reasons for an assessment to the taxpayer., Appeal against rejection of an objection – The process was considered to be adequate. Based on the findings, the conclusion was drawn that the dispute resolution process is considered to be adequate and constitutional with some reservations.
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  • Date Issued: 2018

A critical appraisal of 21st century peacebuilding in post-colonial Africa

  • Authors: Kepe, Lukhanyo
  • Date: 2018
  • Subjects: Peace-building -- Africa -- 21st century , Conflict management -- Africa Africa -- Politics and government Peacekeeping forces -- Developing countries
  • Language: English
  • Type: Thesis , Masters , MPhil
  • Identifier: http://hdl.handle.net/10948/30726 , vital:31035
  • Description: This study presents a critical appraisal of 21st century peacebuilding in Africa predicated on the evasive nature of peace and development on the continent. Peacebuilding and development initiatives have tended to be unsustainable and post-conflict states have tended to revert to conflict shortly after transitions. This reversion is a cause for concern as the continent has made concerted efforts in establishing organisations and invested large sums of funds in ensuring that the prevalence of conflict and subsequent issues culminating from the instability of conflict-ridden nations diminish. Peacebuilding in Africa remains a field that is continually scrutinised due to the nuanced nature of conflict which occurs in the continent. These include, inter alia, the historically Eurocentric nature of conflict resolution endeavours of the contemporary society which subjects Africa towards being aspirants of modernity in perpetuity through peacebuilding efforts that embody conflict resolution methods that overlook the antecedents of the conflict; an endemic cycle that is erroneous to the efforts of bringing peace that is sustainable. Moreover, although there is an extensive body of work pertaining to understanding of sustainable peace, which focusses mostly on the political economy of conflict resolution and peacebuilding, it has been identified that not many studies have been done in a way which seeks to address the Eurocentric epistemologies, philosophies and practices which may affect peacebuilding in conflict ridden ‘post-colonial’ African states. Thus, the analytical perspective of the study will be to explore the orientation of ‘coloniality’ and ‘subjectivity’ in the field and attempt to bring in a decolonial perspective to the debates on conflict and peace in Africa. Quintessential to the author was the prevalence and reoccurrence of conflict in Africa, a pertinent feature which resulted to the development of this study. Moreover, the author undertook the journey which sought to unravel the nuanced nature in which conflict manifests in an African context, as well as seeking to establish sustainable methods of resolving conflict. By analysing various efforts and existing methods of peacebuilding, the author aims to find the problem to the cause which leads conflict ridden states to revert to conflict. The study is fundamentally premised on the theoretical and analytical critic of conflict resolution in Africa.
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  • Date Issued: 2018

A critical assessment of the oversight role of committees of parliament : a case of the Portfolio Committee of Public Works National Parliament in South Africa 2010 - 2015

  • Authors: Yako, Roderic Ralph Odo
  • Date: 2018
  • Subjects: South Africa -- Department of Transport Legislative oversight Legislative bodies -- Committees
  • Language: English
  • Type: Thesis , Masters , MPA
  • Identifier: http://hdl.handle.net/10353/11928 , vital:39119
  • Description: The research seeks to assess the efficacy of the oversight role of portfolio committees of Parliament with specific reference to the Portfolio Committee on Public Works between 2010 and 2015. The Portfolio Committee on Public Works has an overarching oversight role over all infrastructural and maintenance services rendered by the Department of Public Works. The Department of Public Works fulfils a pivotal function in the infrastructural and maintenance service rendition to all departments in the executive. This function overlaps on provincial and local government spheres. The researcher dwells much on the capacity and competency of members of portfolio committees and support staff in their use of oversight tools, inclusive of the Theory of Change, Monitoring and Evaluation, Budget Cycle Model, Public Sector Oversight Model and Logical Framework when conducting oversight within a financial year. The critical point that was noted was the inadequate time allocated by the Joint Programme Committee for committee oversight and the inadequate capacity of members and support to apply the instruments designed for effective and efficient oversight. The dearth of application of appropriate instruments for oversight is exacerbated by the proliferation of executive government departments, which stretches the work of the Portfolio Committee of Public Works without stretching the resources. The research methodology used included data collection using questionnaires and interviews as instruments for assessment. Questionnaires were distributed to all Whips of all parties in Parliament. A sample size was measured from the total number of members of Parliament less ministers and their deputies and officials. The sample was fifty members. After analysis of the data, it transpired that the responses on the questionnaires gave a convincing result confirming some assumptions that triggered the research. The researcher arrived at conclusions and thereafter suggested recommendations. The research reflected on weaknesses and achievements of the portfolio committees in their oversight role and stressed the importance of the application and use of oversight-related tools and models in order to achieve best practices for developmental results.
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  • Date Issued: 2018

A critical assessment of the performance management system and its effect on service delivery : a case study of the Eastern Cape Department of Education

  • Authors: Nela, Nobelungu Diana
  • Date: 2018
  • Subjects: Performance--Management Performance standards--South Africa--Eastern Cape
  • Language: English
  • Type: Thesis , Doctoral , Public Administration
  • Identifier: http://hdl.handle.net/10353/15133 , vital:40189
  • Description: The study focused on a critical assessment of the performance management system and its impact on service delivery: a case study of the Eastern Cape Department of Education, South Africa. Significantly poor performance by the department is also experienced in different areas of the establishment. The theory employed is the Balanced Score Card. A Balanced Score Card is a strategic performance management tool in the form of a semi-structured report supported by tested design methods and tools that can be used by managers to keep track of execution of activities by the staff within their control. The research approach that was used in the study was a mixed method, which is a combination of the quantitative and qualitative methods. Mixed method is chosen because of its strength of drawing on both qualitative and quantitative research and minimizing the limitations of both approaches. The data collected was categorised into themes and it is from these themes and / or patterns that the main findings of the research study were formulated for the qualitative part of the research study. Quantitative data was analysed using inferential statistics and the interview guide was transcribed. Analytic induction was used as a method to analyse qualitative data. For interview guide semi – structured interview guide was used to study principal’s views and for the inferential statistics. For quantitative aspect of the questionnaire data was analysed using descriptive and inferential statistics. Three instruments were employed to collect data in the study, the questionnaire, semi-structured interview and document analysis. The research showed that the training failed to teach what successful performance is, as expected, among others. The study also indicated that EMS PMDS is not assessing employees’ performance accurately. The results showed that no discussion on ways of improving performance is made where performance has not met minimum standards. The study recommends education and adequate training of departmental employees as well as monitoring and evaluation of the process.
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  • Date Issued: 2018
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