A critical analysis of the administrative issues related to the Health Promotion Levy in South Africa
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
Exploring a story-based learning design in a grade 4 science and technology classroom
- Authors: Kemp, Hermione
- Date: 2014
- Subjects: Classroom environment , Classroon learning centers
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:9458 , http://hdl.handle.net/10948/d1020083
- Description: Stories are a vehicle through which experiences and events are communicated amongst people. Stories have the potential to influence people’s understandings and beliefs, and essentially, promote a societal and cultural change. Grounded in literature pointing to the value of narrative in supporting learning and the need to explore new modes of communicating science, this study explores the potential of narrative in science education. The aim was to explore the use of a Story-Based Learning Design in a Grade 4 Science and Technology classroom. Using a qualitative case study research design the researcher took on the role of participant-observer. Data were collected through observations, learner verbal and written descriptions of a final product and teacher reflective interviews. The findings of this study illustrate the value of stories, as learning tools, in science education. In this regard pertinent conclusions were derived, namely, that stories attract learners and have the potential to be used as a vehicle for learning scientific concepts and the target vocabulary, that stories enable learners to make meaning of abstract concepts and relate it to their world and finally that the use of the imagination assists learners to visualise concepts making learning relevant.
- Full Text:
- Date Issued: 2014
- Authors: Kemp, Hermione
- Date: 2014
- Subjects: Classroom environment , Classroon learning centers
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:9458 , http://hdl.handle.net/10948/d1020083
- Description: Stories are a vehicle through which experiences and events are communicated amongst people. Stories have the potential to influence people’s understandings and beliefs, and essentially, promote a societal and cultural change. Grounded in literature pointing to the value of narrative in supporting learning and the need to explore new modes of communicating science, this study explores the potential of narrative in science education. The aim was to explore the use of a Story-Based Learning Design in a Grade 4 Science and Technology classroom. Using a qualitative case study research design the researcher took on the role of participant-observer. Data were collected through observations, learner verbal and written descriptions of a final product and teacher reflective interviews. The findings of this study illustrate the value of stories, as learning tools, in science education. In this regard pertinent conclusions were derived, namely, that stories attract learners and have the potential to be used as a vehicle for learning scientific concepts and the target vocabulary, that stories enable learners to make meaning of abstract concepts and relate it to their world and finally that the use of the imagination assists learners to visualise concepts making learning relevant.
- Full Text:
- Date Issued: 2014
The taxation of Real Estate Investment Trusts (REIT) in South Africa
- Authors: Breetzke, Michael
- Date: 2014
- Subjects: Real estate investment trusts -- South Africa , Real estate investment trusts -- Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8963 , http://hdl.handle.net/10948/d1020001
- Description: Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had different taxation rules applied to them, as they differed in legal entity, i.e. a trust versus a company. The different types of entity were historically a deterrent to foreign investors who preferred to invest in countries that had the REIT structure and certain tax dispensations. The National Treasury and the South African Revenue Service (SARS) decided to collaborate in this matter so as to encourage foreign property investment, and launched with effect from 1 April 2013, a new REIT tax dispensation for investors in property portfolios. The REIT created a unified regime in South Africa. All portfolios wanting to call themselves REITs had to qualify under certain requirements, and then they would be eligible for the new section 25BB tax dispensation. The South African REIT market is relatively new when compared to the Australian REIT market, which is the second largest in the world. The Australian REIT market has been around for approximately forty three years more than the South African REIT market. The Australian REIT regime is analysed in terms of how REITs are taxed in that country. The final chapter provides a comparison between the South African and Australian REIT regimes. The major differences are identified as to how each country taxes the REITs and the respective shareholders, and from these a few proposals are made which could improve the South African REIT regime in order for it to stand up to worldwide scrutiny.
- Full Text:
- Date Issued: 2014
- Authors: Breetzke, Michael
- Date: 2014
- Subjects: Real estate investment trusts -- South Africa , Real estate investment trusts -- Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8963 , http://hdl.handle.net/10948/d1020001
- Description: Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had different taxation rules applied to them, as they differed in legal entity, i.e. a trust versus a company. The different types of entity were historically a deterrent to foreign investors who preferred to invest in countries that had the REIT structure and certain tax dispensations. The National Treasury and the South African Revenue Service (SARS) decided to collaborate in this matter so as to encourage foreign property investment, and launched with effect from 1 April 2013, a new REIT tax dispensation for investors in property portfolios. The REIT created a unified regime in South Africa. All portfolios wanting to call themselves REITs had to qualify under certain requirements, and then they would be eligible for the new section 25BB tax dispensation. The South African REIT market is relatively new when compared to the Australian REIT market, which is the second largest in the world. The Australian REIT market has been around for approximately forty three years more than the South African REIT market. The Australian REIT regime is analysed in terms of how REITs are taxed in that country. The final chapter provides a comparison between the South African and Australian REIT regimes. The major differences are identified as to how each country taxes the REITs and the respective shareholders, and from these a few proposals are made which could improve the South African REIT regime in order for it to stand up to worldwide scrutiny.
- Full Text:
- Date Issued: 2014
Service delivery protests as a catalyst for development: the case of Ethekwini municipality
- Authors: Shezi, Lindelani
- Date: 2013
- Subjects: Protest movements -- South Africa , Municipal services -- South Africa -- Case studies , Local government -- services -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9236 , http://hdl.handle.net/10948/d1021095
- Description: Many have described South Africa as a protest-rich nation. Some have defended this high level of protest as an indication that this country has a functional democracy where peoples’ right to raise their dissatisfaction with government through protesting is protected. These protests take different forms, with some displaying signs of criminality where protesters vandalise private and public property, while others proceed peacefully. This project examines and interprets the dynamics and circumstances surrounding these events and processes through empirical research, and explores their relationship to development. This dissertation attempts to establish what motivates people to engage in these protests, to assess the impact and consequences of protests in South African local communities, and to assess whether the different forms of protest were effective in compelling government to address protesters' developmental demands. The research undertaken was of a qualitative nature, and the researcher sourced the information from community members and community leaders. As the process of collecting empirical data unfolded, it became clear that the Marianridge and Umlazi Z Section case studies presented in this dissertation indicated that developmental local government without public participation is ineffective.
- Full Text:
- Date Issued: 2013
- Authors: Shezi, Lindelani
- Date: 2013
- Subjects: Protest movements -- South Africa , Municipal services -- South Africa -- Case studies , Local government -- services -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9236 , http://hdl.handle.net/10948/d1021095
- Description: Many have described South Africa as a protest-rich nation. Some have defended this high level of protest as an indication that this country has a functional democracy where peoples’ right to raise their dissatisfaction with government through protesting is protected. These protests take different forms, with some displaying signs of criminality where protesters vandalise private and public property, while others proceed peacefully. This project examines and interprets the dynamics and circumstances surrounding these events and processes through empirical research, and explores their relationship to development. This dissertation attempts to establish what motivates people to engage in these protests, to assess the impact and consequences of protests in South African local communities, and to assess whether the different forms of protest were effective in compelling government to address protesters' developmental demands. The research undertaken was of a qualitative nature, and the researcher sourced the information from community members and community leaders. As the process of collecting empirical data unfolded, it became clear that the Marianridge and Umlazi Z Section case studies presented in this dissertation indicated that developmental local government without public participation is ineffective.
- Full Text:
- Date Issued: 2013
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