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
Advanced radio interferometric simulation and data reduction techniques
- Authors: Makhathini, Sphesihle
- Date: 2018
- Subjects: Interferometry , Radio interferometers , Algorithms , Radio telescopes , Square Kilometre Array (Project) , Very Large Array (Observatory : N.M.) , Radio astronomy
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/57348 , vital:26875
- Description: This work shows how legacy and novel radio Interferometry software packages and algorithms can be combined to produce high-quality reductions from modern telescopes, as well as end-to-end simulations for upcoming instruments such as the Square Kilometre Array (SKA) and its pathfinders. We first use a MeqTrees based simulations framework to quantify how artefacts due to direction-dependent effects accumulate with time, and the consequences of this accumulation when observing the same field multiple times in order to reach the survey depth. Our simulations suggest that a survey like LADUMA (Looking at the Distant Universe with MeerKAT Array), which aims to achieve its survey depth of 16 µJy/beam in a 72 kHz at 1.42 GHz by observing the same field for 1000 hours, will be able to reach its target depth in the presence of these artefacts. We also present stimela, a system agnostic scripting framework for simulating, processing and imaging radio interferometric data. This framework is then used to write an end-to-end simulation pipeline in order to quantify the resolution and sensitivity of the SKA1-MID telescope (the first phase of the SKA mid-frequency telescope) as a function of frequency, as well as the scale-dependent sensitivity of the telescope. Finally, a stimela-based reduction pipeline is used to process data of the field around the source 3C147, taken by the Karl G. Jansky Very Large Array (VLA). The reconstructed image from this reduction has a typical 1a noise level of 2.87 µJy/beam, and consequently a dynamic range of 8x106:1, given the 22.58 Jy/beam flux Density of the source 3C147.
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- Date Issued: 2018
Teacher-in-role as a problem-posing method for learners in a special needs school in South Africa
- Authors: Hellemann, Phemelo Cordelia
- Date: 2018
- Subjects: Special education -- Activity programs -- South Africa , Special education -- South Africa , Drama in education -- South Africa , Drama -- Therapeutic use -- South Africa , Children with mental disabilities -- Life skills guides , Kuyasa School (South Africa)
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/62549 , vital:28205
- Description: Paulo Freire’s problem-posing pedagogy urges for a creative and collaborative educational environment between learners and teachers that encourages critical thinking and engagement. This research explores how special needs pedagogical approaches in South Africa can transform their classroom practices to embrace creative and collaborative teaching methods such as drama. Drama-in-education (D-i-E) is an area where the learner and teacher relationship is characterised by creativity and engagement. This qualitative study considers the uses of drama as a teaching and learning method for learners in the Skills Phase class at Kuyasa Special School, Grahamstown. The research aimed to provide learners with intellectual barriers to learning with access to D-i-E. This was done through a series of practical drama lessons, which broadly aimed to enhance life skills and work environment competencies such as communication, problem-solving and interpersonal relations. The lessons followed a cross- curricular approach that integrated aspects of the Life Orientation (Grade 10-12) curriculum and the Drama (Creative Arts Grade 7-9) curriculum. This practice-led study reflects on how Dorothy Heathcote’s teacher-in-role (t-i-r) drama technique was implemented to teach topics and themes extracted and adapted from the Life Orientation learning area. This drama-based pedagogy employs three elements of Freire’s problem-posing education model, which are learner-centred, problem-posing and liberated pedagogy. The study discusses how these elements manifested in the lessons conducted, and how this approach benefited and improved the learners’ critical thinking skills, self-esteem and confidence. This study therefore provides a broad understanding of the possibilities of a drama-based pedagogy within a South Africa context of learning disability, proposing an alternative pedagogical approach in South African special schools. The findings contribute to the academic literature on D-i-E in South Africa and advocate for the inclusion of learners with learning disabilities within the performing arts education.
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- Date Issued: 2018