A Framework for using Open Source intelligence as a Digital Forensic Investigative tool
- Authors: Rule, Samantha Elizabeth
- Date: 2015
- Subjects: Open source intelligence , Criminal investigation , Electronic evidence
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4715 , http://hdl.handle.net/10962/d1017937
- Description: The proliferation of the Internet has amplified the use of social networking sites by creating a platform that encourages individuals to share information. As a result there is a wealth of information that is publically and easily accessible. This research explores whether open source intelligence (OSINT), which is freely available, could be used as a digital forensic investigative tool. A survey was created and sent to digital forensic investigators to establish whether they currently use OSINT when performing investigations. The survey results confirm that OSINT is being used by digital forensic investigators when performing investigations but there are currently no guidelines or frameworks available to support the use thereof. Additionally, the survey results showed a belief amongst those surveyed that evidence gleaned from OSINT sources is considered supplementary rather than evidentiary. The findings of this research led to the development of a framework that identifies and recommends key processes to follow when conducting OSINT investigations. The framework can assist digital forensic investigators to follow a structured and rigorous process, which may lead to the unanimous acceptance of information obtained via OSINT sources as evidentiary rather than supplementary in the near future.
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- 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.
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- Date Issued: 2015
In a town called Harmony
- Authors: Tsibolane, Pitso
- Date: 2015
- Subjects: South African fiction (English) -- 21st century , Creative writing (Higher education) , South African fiction (English) -- Study and teaching (Higher)
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:5995 , http://hdl.handle.net/10962/d1017779
- Description: A novella of crime and suspense set in the townships surrounding the mining town of Welkom Two friends, both ex-miners, start a welding business only to see it fail because of interference by corrupt officials To make ends meet, they are drawn into the world of illegal gold-mining, working with criminals who employ ‘zama-zamas’: desperate foreign nationals who are prepared to live and work in the abandoned mine tunnels underground The friends make money, but the dark practices of illegal mining put a strain on their relationship, their values, and their family ties.
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- Date Issued: 2015
Political communication: a case study of the Democratic Alliance and its use of digital media in the 2014 South African General Elections
- Authors: Chong, Sandra Pow
- Date: 2015
- Subjects: Communication -- Political aspects -- South Africa Mass media -- Political aspects -- South Africa Political campaigns -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/11416 , vital:26923
- Description: Political organisations are now using a two-way path of communication thanks to the development of technological platforms that work in-sync with the internet to allow this to happen. Information can now flow across new networks to allow exchanges from the many to the many. This study sets out to explore the use of social media by political organisations as a means of political communication. A case study was conducted which focussed on online communication used by the Democratic Alliance in the 2014 General Elections in South Africa. The social media strategies adopted by the Democratic Alliance was examined. Reference is made to the 2008 Obama Campaign. The study revealed that the DA primarily made use of two-way asymmetrical communication despite the party posting a lot of consistent information and content; however in response to many questions and comments posted on the social media fora by online users, the DA only selectively responded to a handful of these.
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- Date Issued: 2015