The status of vaccine availability and associated factors in Tshwane government clinics
- Authors: Ngcobo, Ntombenhle Judith
- Date: 2015
- Subjects: Health facilities -- Materials management -- South Africa -- City of Tshwane Metropolitan Municipality , Inventory shortages -- South Africa -- City of Tshwane Metropolitan Municipality
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/8967 , vital:26447
- Description: Vaccines have greatly contributed to the control of vaccine preventable diseases. The adoption of the Decade of Vaccines (DoV) by the World Health Assembly in 2011 is an indication of how the global community values the benefits of vaccines. Efforts by many countries to introduce new vaccines are a significant move towards attaining this vision. However, new vaccines put strain on vaccine supply chains. The immunization programme in South Africa has similar challenges, with indications of vaccine stock outs in clinics since the introduction of three new vaccines in 2009. This study set out to establish the status of availability of vaccines in Tshwane government clinics and associated factors. Method: A cross-sectional study was conducted in a sample of randomly selected government clinics in Tshwane health district of Gauteng province. Data was collected using a structured measurement instrument during a visit to each of the participating clinics. Data was collated and analysed using excel based software. Results: A total of 31 clinics participated. In the preceding 12 months, clinics experienced vaccine stock outs, especially of the 3 new vaccines: pneumococcal conjugate vaccine (PCV), rotavirus (RV) vaccine and Pentaxim ®. These were also out of stock for a long duration; for over 2 weeks in a majority of clinics. The causes of vaccine stock outs were: poor management of stock, depot out of stock, unreliable deliveries, lack of pharmacy assistants, and limited fridge capacity. Further burdening the situation is the emergency ordering system that does not function effectively. Conclusion: Significant vaccine shortages occur in Tshwane government clinics. It is recommended that the vaccine supply chain should be restructured and overhauled with the use of advances in technology. Urgent measures should be taken to address the identified causes of stock outs including ensuring reliable deliveries of stock and emergency orders.
- Full Text:
- Date Issued: 2015
- Authors: Ngcobo, Ntombenhle Judith
- Date: 2015
- Subjects: Health facilities -- Materials management -- South Africa -- City of Tshwane Metropolitan Municipality , Inventory shortages -- South Africa -- City of Tshwane Metropolitan Municipality
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/8967 , vital:26447
- Description: Vaccines have greatly contributed to the control of vaccine preventable diseases. The adoption of the Decade of Vaccines (DoV) by the World Health Assembly in 2011 is an indication of how the global community values the benefits of vaccines. Efforts by many countries to introduce new vaccines are a significant move towards attaining this vision. However, new vaccines put strain on vaccine supply chains. The immunization programme in South Africa has similar challenges, with indications of vaccine stock outs in clinics since the introduction of three new vaccines in 2009. This study set out to establish the status of availability of vaccines in Tshwane government clinics and associated factors. Method: A cross-sectional study was conducted in a sample of randomly selected government clinics in Tshwane health district of Gauteng province. Data was collected using a structured measurement instrument during a visit to each of the participating clinics. Data was collated and analysed using excel based software. Results: A total of 31 clinics participated. In the preceding 12 months, clinics experienced vaccine stock outs, especially of the 3 new vaccines: pneumococcal conjugate vaccine (PCV), rotavirus (RV) vaccine and Pentaxim ®. These were also out of stock for a long duration; for over 2 weeks in a majority of clinics. The causes of vaccine stock outs were: poor management of stock, depot out of stock, unreliable deliveries, lack of pharmacy assistants, and limited fridge capacity. Further burdening the situation is the emergency ordering system that does not function effectively. Conclusion: Significant vaccine shortages occur in Tshwane government clinics. It is recommended that the vaccine supply chain should be restructured and overhauled with the use of advances in technology. Urgent measures should be taken to address the identified causes of stock outs including ensuring reliable deliveries of stock and emergency orders.
- Full Text:
- Date Issued: 2015
The meaning of place of 'effective management' in the context of South African domestic tax law
- Authors: Daniels, Paul
- Date: 2012
- Subjects: Double taxation -- Treaties , Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8960 , http://hdl.handle.net/10948/d1018822
- Description: South Africa has a residence based system of taxation in which South African tax residents are taxed on their worldwide income. A company or other artificial person is regarded as a South African resident for tax purposes if it is incorporated, established or formed in South Africa or if its ‗effective management‘ is located in South Africa. Where a tax treaty determines in terms of its tie breaker rule that an artificial person is not resident in South Africa for treaty purposes, the company will also not be regarded as a tax resident in terms of South African domestic law. Treaties to which South Africa is party will often use the effective management‘ as the tie-breaker where a person other than an individual is resident in both Contracting states in terms of the respective states‘ domestic laws. The tests of ‗incorporation, established and formed‘ provide simplicity and certainty to governments but are easily open to manipulation by taxpayers. Therefore, the legislature found it necessary to incorporate effective management‘ as a test for residency into the Act. Effective management‘ is a substance over form concept which be described as a function which embodies the periodic, most senior executive management functions, which are required for the management of the affairs of the entity as whole. The test of effective management‘ by its very nature is concerned with where the crucial decisions are made in order to make a business function. To identify the location of effective management‘ it is necessary to enquire who calls the shots‘ in the context of the management of the company as opposed to who controls the company notwithstanding that there may in certain instances be overlap between the two functions. It is submitted that any person who, on the face of it seems unconnected to a company, could effectively manage‘ a company if that person is, in substance, responsible for the most senior executive management functions of the company. The discussion paper issued by SARS recognises the principal difficulties experienced with its current interpretation of the concept and makes valuable points, concessions and recommendations. It also recognised that the 'calling of shots' by the most senior executive is a critical marker of effective management‘ and that control of a company is irrelevant in determining effective management‘. To determine who effectively manages‘ a company each situation would have to be analysed on its own as it is not possible to create a definitive rule on the concept. In many cases the nature of the entity and its modus operandi would have to be taken into account to determine effective management.
- Full Text:
- Date Issued: 2012
- Authors: Daniels, Paul
- Date: 2012
- Subjects: Double taxation -- Treaties , Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8960 , http://hdl.handle.net/10948/d1018822
- Description: South Africa has a residence based system of taxation in which South African tax residents are taxed on their worldwide income. A company or other artificial person is regarded as a South African resident for tax purposes if it is incorporated, established or formed in South Africa or if its ‗effective management‘ is located in South Africa. Where a tax treaty determines in terms of its tie breaker rule that an artificial person is not resident in South Africa for treaty purposes, the company will also not be regarded as a tax resident in terms of South African domestic law. Treaties to which South Africa is party will often use the effective management‘ as the tie-breaker where a person other than an individual is resident in both Contracting states in terms of the respective states‘ domestic laws. The tests of ‗incorporation, established and formed‘ provide simplicity and certainty to governments but are easily open to manipulation by taxpayers. Therefore, the legislature found it necessary to incorporate effective management‘ as a test for residency into the Act. Effective management‘ is a substance over form concept which be described as a function which embodies the periodic, most senior executive management functions, which are required for the management of the affairs of the entity as whole. The test of effective management‘ by its very nature is concerned with where the crucial decisions are made in order to make a business function. To identify the location of effective management‘ it is necessary to enquire who calls the shots‘ in the context of the management of the company as opposed to who controls the company notwithstanding that there may in certain instances be overlap between the two functions. It is submitted that any person who, on the face of it seems unconnected to a company, could effectively manage‘ a company if that person is, in substance, responsible for the most senior executive management functions of the company. The discussion paper issued by SARS recognises the principal difficulties experienced with its current interpretation of the concept and makes valuable points, concessions and recommendations. It also recognised that the 'calling of shots' by the most senior executive is a critical marker of effective management‘ and that control of a company is irrelevant in determining effective management‘. To determine who effectively manages‘ a company each situation would have to be analysed on its own as it is not possible to create a definitive rule on the concept. In many cases the nature of the entity and its modus operandi would have to be taken into account to determine effective management.
- Full Text:
- Date Issued: 2012
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