The role of craft in poverty alleviation in semi-rural communities
- Authors: Pillay, Tania
- Date: 2015
- Subjects: Handicraft -- Vocational guidance -- South Africa -- Eastern Cape , Community arts projects -- South Africa -- Eastern Cape , Economic assistance, Domestic -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/2981 , vital:20382
- Description: This treatise explores the role of craft and craft training as a tool within poverty it looks to question the sustainability of this approach. The research was conducted amongst three community school sites. These were structured to better the relationships between schools and community members, in particular school parents. As the data had been collected through open questionnaires, after the first phase of implementation, it found that each site was trained in entrepreneurship and a craft skill. These were exercised through a selling opportunity within the Sundays River Valley. Assessments of the project looked to question and consider not only the implementation and framework of the project, but the expectations of both the participants and the facilitators. The data collected was reviewed in regards to the SRV Project’s goals and successes, as well as the universal measurements of success viewed within craft based projects and programmes with a poverty reduction focus. Findings showed that the project, though successful in meeting the basic goals, faced challenges in regards to funding, time constraints, participation consistency and challenges in market and product understanding. Recommendations were made in accordance with indicators highlighted in successful and sustainable models of craft based poverty alleviation projects.
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- Date Issued: 2015
The distinction between types of commercial and residential property for value-added tax purposes in South Africa
- Authors: Ferreira, Melanie
- Date: 2012
- Subjects: Property tax -- South Africa , Value-added tax -- South Africa , Tax assessment -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8955 , http://hdl.handle.net/10948/d1008710 , Property tax -- South Africa , Value-added tax -- South Africa , Tax assessment -- South Africa
- Description: It is important to distinguish between types of commercial and residential property for value-added tax (VAT) purposes. The reason for this is because the supply of residential property may be exempt from VAT in certain cases, whereas the supply of commercial property is a taxable supply. One of the aims of this treatise was to generate some characteristics that can assist vendors to distinguish between types of commercial and residential property for VAT purposes. SARS proposed numerous changes to the VAT Act with regards to fixed property in 2011. This treatise explains the reason for the changes made and also comments on them. Firstly, property developers previously had to account for an output tax adjustment when they changed the use of their property i.e. from a taxable use (selling the completed units) to a non-taxable use (renting the completed units as a residential dwelling). This „output tax adjustment‟ sometimes places developers in a financial dilemma, especially in times of an economic depression. SARS therefore provided „developers‟ as defined with a short term solution. This short term solution provides property developers with a 36 month temporarily relief period, before they have to account for the „output tax adjustment‟. Therefore, the new section 18B was proposed to assist property developers in times of an economic recession. Secondly, in the past a vendor who acquired a property from a non-vendor to make taxable supplies was allowed a notional input tax deduction, limited to the transfer duty paid. SARS has however "delinked VAT from transfer duty‟, which means that the notional input tax deduction will no longer be limited to the transfer duty paid. This change may benefit vendors as they may now be allowed a bigger input tax deduction. Furthermore, the treatise also compares the VAT treatment of the above issues to that of the goods and services tax treatment in New Zealand. The treatise concludes with a summary of all distinguishing characteristics identified and other findings noted.
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- Date Issued: 2012