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A sustainable water quality framework for South Africa towards 2050

  • Authors: Osmond, Christopher John
  • Date: 2015
  • Subjects: Construction industry -- South Africa , Sustainable development -- South Africa , Water resources development -- South Africa , Water quality management -- South Africa
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10948/3255 , vital:20417
  • Description: There are a wide range of issues that stem from inadequate access to, and the unsustainable management of water resources, which can lead to ecological and human crises (Gleik, 1998: 571). With the increasing demand for clean water for drinking and sanitation, coupled with population growth, aging infrastructure, and climate change, many countries face a complex set of threats when dealing with their water resources and the management thereof (Environmental Protection Agency, 2012: 4). South Africa‟s challenges are no different, if current trends in water management continue and government does not intervene with what has been an unequal society even in terms of the division of water, it will continue to lose ground in its development and sustaining of water resources (Ukwandu, 2009: 24 - 30). “The objective of managing the quantity, quality and reliability of the nation‟s water resources is to achieve optimum, long-term, environmentally sustainable social and economic benefit for society from their use.” (Principle 7 of the National Water Policy, Department of Water Affairs and Forestry, 1997: 20). The primary objective of this research is to develop a framework for water management and sustainable development by utilising a Causal Layered Analysis (CLA) to develop strategies for innovation in South Africa towards 2050. New rules and regulations have been adopted by local municipal divisions in South Africa to promote sustainable, environmentally friendly buildings and methods. It is therefore the aim of the research to establish ways in which water can be harvested and saved in a simple and innovative yet sustainable manner. The complexity of erecting structures has also increased with some sustainable measures in water management taking place, however the water issues in South Africa continue to grow and cause concern. Government therefore plays a pivotal role in ensuring that water is managed sustainably at not only harvesting and infrastructure level but also re-cycling level, where simple innovative strategies can be adopted. This paper further seeks to highlight the positive and negative impacts of implementing water management methods and strategies that can be adopted.
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  • Date Issued: 2015

A water footprint assessment of primary citrus production in the Lower Sundays River Valley Citrus Farms, Eastern Cape, South Africa

  • Authors: Munro, Samantha Alanna
  • Date: 2015
  • Subjects: Water efficiency -- South Africa -- Eastern Cape -- Evaluation , Water consumption -- Environmental aspects -- South Africa -- Eastern Cape , Citrus -- Water requirements -- South Africa -- Eastern Cape
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:1120 , http://hdl.handle.net/10962/d1017558
  • Description: With the current implementation of the South African National Water Act (NWA) underway, comprehensive tools to assist in the efficient, fair and sustainable management of water resources are needed. Water footprints (WFs) are increasingly being recognised as a meaningful way to represent human appropriation of water resources and provide a framework for assessing the sustainability of water use. The study calculated blue, green and grey WFs for the lower Sundays River Valley (LSRV) citrus sector across dry, humid and long-term average climates for a number of cultivars. The sustainability of both the LSRV and the production process of citrus were examined through the adoption of a number of environmental, social and economic indicators. The study revealed that there was no water scarcity in the area because of an inter-basin transfer and that water pollution levels attributed to citrus production required a more comprehensive indicator than the grey WF. Results showed that navels, despite being the dominant cultivar, had the highest WF and the lowest water productivity and technical efficiency. It also provided lower benefits of income and employment in terms of water use in comparison to other cultivars. Conversely, cultivars such as lemons, which required a greater amount of water and fertiliser, were the most productive cultivar with the lowest blue, green and grey WF. The study demonstrated the complexity of decisions regarding water management and the need to assess accurately the environmental, social and economic implications of strategies to increase efficiency of water. The importance of incorporating local data and verifying WFs was also illustrated. The analysis highlighted that WF assessments could be useful for the South African government and agricultural sectors to assist in future water management decisions and promote increased collaboration between stakeholders. The study found that the adoption of local benchmarks could be useful in aiding the promotion of more efficient water use and could factor in sensitive economic and social attributes. WFs in conjunction with other economic and social indicators could also be used to evaluate the sustainability of current and future allocations pertaining to the implementation of the NWA. It was however noted that this requires vast amounts of accurate data.
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  • Date Issued: 2015

Adaptive realities : effects of merging physical and virtual entities

  • Authors: Fletcher, Lauren Jean
  • Date: 2015
  • Subjects: Virtual reality in art , Reality in art , Art, Modern -- 21st century , Art, Modern -- 21st century -- Themes, motives , Perception
  • Language: English
  • Type: Thesis , Masters , MFA
  • Identifier: vital:2509 , http://hdl.handle.net/10962/d1018557
  • Description: In the worlds of virtual reality, whole objects and bodies are created in an immaterial manner from lines, ratios and light pixels. When objects are created in this form they can easily be manipulated, edited, multiplied and deleted. In addition, technological advances in virtual reality development result in an increased merging of physical and virtual elements, creating spaces of mixed reality. This leads to interesting consequences where the physical environment and body, in a similar vein to the virtual, also becomes increasingly easier to manipulate, distort and change. Mixed realities thus enhance possibilities of a world of constantly changing landscapes and adjustable, interchangeable bodies. The notions of virtual and real coincide within this thesis, reflecting on a new version of reality that is overlapped and ever-present in its mixing of virtual and physical. These concepts are explored within my exhibition Immaterial - a creation of simulated nature encompassing a mix of natural and artificial, tangible and intangible. Within the exhibition space, I have created a scene of mixed reality, by merging elements of both a virtual and physical forest. This generates a magical space of new experiences that comes to life through the manipulated, edited, morphed and re-awakened bodies of trees.
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  • Date Issued: 2015

Amber : a aero-interaction honeypot with distributed intelligence

  • Authors: Schoeman, Adam
  • Date: 2015
  • Subjects: Security systems -- Security measures , Computer viruses , Intrusion detection systems (Computer security) , Computer security
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:4716 , http://hdl.handle.net/10962/d1017938
  • Description: For the greater part, security controls are based on the principle of Decision through Detection (DtD). The exception to this is a honeypot, which analyses interactions between a third party and itself, while occupying a piece of unused information space. As honeypots are not located on productive information resources, any interaction with it can be assumed to be non-productive. This allows the honeypot to make decisions based simply on the presence of data, rather than on the behaviour of the data. But due to limited resources in human capital, honeypots’ uptake in the South African market has been underwhelming. Amber attempts to change this by offering a zero-interaction security system, which will use the honeypot approach of decision through Presence (DtP) to generate a blacklist of third parties, which can be passed on to a network enforcer. Empirical testing has proved the usefulness of this alternative and low cost approach in defending networks. The functionality of the system was also extended by installing nodes in different geographical locations, and streaming their detections into the central Amber hive.
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  • Date Issued: 2015

An analysis of "self-determination" in international law : the case of South Sudan

  • Authors: Zimuto, Prince Charles
  • Date: 2015
  • Subjects: Self-determination, National Decolonization -- South Sudan Sudan -- Politics and government
  • Language: English
  • Type: Thesis , Masters , LLM
  • Identifier: http://hdl.handle.net/10353/5697 , vital:29364
  • Description: This research intends to investigate the scope and applicability of the concept of ‘self-determination’ outside the context of decolonisation using South Sudan as a case study. Demands for the exercise of the right to self-determination are widespread. These are vehemently resisted by states who view the concept of ‘self-determination’ as a potential source of territorial disintegration. International instruments which provide for the right to self-determination also discourage the impairment of the territorial integrity of states in the name of self-determination. The problem faced in international law is therefore how to balance the right to self-determination with the principle of territorial integrity. The study reveals that the general understanding is that outside the context of decolonisation the right to self-determination may be exercised within the territorial boundaries of a state without compromising the territorial integrity of a state. The internal exercise of the right to self-determination entails human rights protection, participation in the political affairs of the state and autonomy arrangements. This general understanding is however problematic where a state systemically violates the rights of its people and denies them political participation in the affairs of the state. The people of South Sudan found themselves in such a situation from the time when Sudan gained independence from British colonial rule. Despite a number of negotiations with the government of Sudan, the people of South Sudan continued to be marginalised and their rights violated with impunity. They then demanded to exercise their right to self-determination externally and eventually they seceded from Sudan through the framework created by the Comprehensive Peace Agreement of 2005. In the light of the secession of South Sudan from Sudan this study proposes a remedial self-determination approach to the understanding of post-colonial self-determination. In terms of this approach when people are denied the right to exercise their right to self-determination internally, or their rights are deliberately and systemically violated, they may exercise their right to self-determination externally and secede.
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  • Date Issued: 2015

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.
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  • 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.
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  • 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.
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  • 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.
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  • 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.
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  • 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
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  • 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.
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  • 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.
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  • 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.
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  • 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

  • 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.
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  • 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.
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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

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).
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  • 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.
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  • 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.
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  • Date Issued: 2015
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