The possible introduction of advance pricing agreements in South Africa income tax legislation
- Authors: Malevu, Shimane Mbuyiseni
- Date: 2011
- Subjects: Transfer pricing -- Taxation -- South Africa , Price regulation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8954 , http://hdl.handle.net/10948/1333 , Transfer pricing -- Taxation -- South Africa , Price regulation -- South Africa
- Description: This treatise analyses the suitability of the Advance Pricing Agreements (APA) for the South African Transfer Pricing legislation. The transfer pricing legislation places emphasis on the arm's length principle. Determining an arm's length price is problematic and as a result some countries have resorted to APA's to establish an arm's length price up-front, and thus avoid reviews and subsequent audits. The treatise first focuses on the transfer pricing provisions and other relevant applicable sections of the Act from the South African point of view, and it then examines the current status quo, i.e. the review processes used by the South African Revenue Services (SARS) as detailed in the Organisation of Economic Co-operation and Developments (OECD) Guidelines and the SARS Practice Note. Since negotiated tax treaties form part of the South Africa law, the impact of these treaties are discussed in Chapter 4. The treatise discusses in detail an APA from the OECD's point of view. It examines the objectives of an APA; the benefit and the shortcomings of using an APA. It then examines the APA request processes from a Canadian perspective and the administration of the APA from an USA perspective. The treatise examines South African trading partners using APA in transfer pricing matters, with reference to the effects and the challenges such countries face. The treatise concludes by looking at the benefits provided by use of an APA by South African major trading partners. The effect and the use of such APA will have in South Africa is also discussed and how it should be modelled; the present status quo with regard to personnel at SARS; and the possible impact the introduction and implementation will have in South Africa.
- Full Text:
- Date Issued: 2011
- Authors: Malevu, Shimane Mbuyiseni
- Date: 2011
- Subjects: Transfer pricing -- Taxation -- South Africa , Price regulation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8954 , http://hdl.handle.net/10948/1333 , Transfer pricing -- Taxation -- South Africa , Price regulation -- South Africa
- Description: This treatise analyses the suitability of the Advance Pricing Agreements (APA) for the South African Transfer Pricing legislation. The transfer pricing legislation places emphasis on the arm's length principle. Determining an arm's length price is problematic and as a result some countries have resorted to APA's to establish an arm's length price up-front, and thus avoid reviews and subsequent audits. The treatise first focuses on the transfer pricing provisions and other relevant applicable sections of the Act from the South African point of view, and it then examines the current status quo, i.e. the review processes used by the South African Revenue Services (SARS) as detailed in the Organisation of Economic Co-operation and Developments (OECD) Guidelines and the SARS Practice Note. Since negotiated tax treaties form part of the South Africa law, the impact of these treaties are discussed in Chapter 4. The treatise discusses in detail an APA from the OECD's point of view. It examines the objectives of an APA; the benefit and the shortcomings of using an APA. It then examines the APA request processes from a Canadian perspective and the administration of the APA from an USA perspective. The treatise examines South African trading partners using APA in transfer pricing matters, with reference to the effects and the challenges such countries face. The treatise concludes by looking at the benefits provided by use of an APA by South African major trading partners. The effect and the use of such APA will have in South Africa is also discussed and how it should be modelled; the present status quo with regard to personnel at SARS; and the possible impact the introduction and implementation will have in South Africa.
- Full Text:
- Date Issued: 2011
The proposed new gambling tax in South Africa
- Authors: Roberts, Justin Esrom
- Date: 2011
- Subjects: Gambling , Gambling -- Taxation , Gambling -- Taxation -- South Africa , Income tax deductions -- South Africa , Withholding tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8950 , http://hdl.handle.net/10948/1639 , Gambling , Gambling -- Taxation , Gambling -- Taxation -- South Africa , Income tax deductions -- South Africa , Withholding tax -- Law and legislation -- South Africa
- Description: In the 2011/2012 Budget Speech delivered by the Minister of Finance, Pravin Gordhan, it was announced that a 15% withholding tax on gambling winnings above R 25 000 was to be introduced with effect from 1 April 2012. This treatise was undertaken to critically analyse the different elements of the proposed new withholding tax. It was established that the fiscus already benefits significantly from the gambling industry and levies and taxes from the gambling industry dwarf the revenue SARS collect from other forms of taxes such as Donations tax and Estate Duty tax. The necessity, therefore, of taxing gambling winnings in the hands of the individual is debatable. A comparison with the three foreign countries used by the Minister as an example of countries who have successfully implemented a withholding tax on gambling winnings exposed operational or other characteristics which bear no significant relationship to the situation in which the industry operates in South Africa. Probably the most significant difference is the fact that in the three foreign countries, losses are deductible and only the net gains are taxed. Although it iv could add to an already seemingly administrative-intensive legislation, it is submitted that taxing gambling winnings and ignoring losses suffered by gamblers will be disproportionately unfair towards the taxpayer. The many questions raised in this treatise illustrate the level of uncertainty still surrounding the new proposed gambling tax. It is hoped that communication will be provided by SARS as soon as possible to address the issues at hand. This would go a long way in ensuring that the implementation of the proposed withholding tax on gambling winnings is as smooth and efficient as possible.
- Full Text:
- Date Issued: 2011
- Authors: Roberts, Justin Esrom
- Date: 2011
- Subjects: Gambling , Gambling -- Taxation , Gambling -- Taxation -- South Africa , Income tax deductions -- South Africa , Withholding tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8950 , http://hdl.handle.net/10948/1639 , Gambling , Gambling -- Taxation , Gambling -- Taxation -- South Africa , Income tax deductions -- South Africa , Withholding tax -- Law and legislation -- South Africa
- Description: In the 2011/2012 Budget Speech delivered by the Minister of Finance, Pravin Gordhan, it was announced that a 15% withholding tax on gambling winnings above R 25 000 was to be introduced with effect from 1 April 2012. This treatise was undertaken to critically analyse the different elements of the proposed new withholding tax. It was established that the fiscus already benefits significantly from the gambling industry and levies and taxes from the gambling industry dwarf the revenue SARS collect from other forms of taxes such as Donations tax and Estate Duty tax. The necessity, therefore, of taxing gambling winnings in the hands of the individual is debatable. A comparison with the three foreign countries used by the Minister as an example of countries who have successfully implemented a withholding tax on gambling winnings exposed operational or other characteristics which bear no significant relationship to the situation in which the industry operates in South Africa. Probably the most significant difference is the fact that in the three foreign countries, losses are deductible and only the net gains are taxed. Although it iv could add to an already seemingly administrative-intensive legislation, it is submitted that taxing gambling winnings and ignoring losses suffered by gamblers will be disproportionately unfair towards the taxpayer. The many questions raised in this treatise illustrate the level of uncertainty still surrounding the new proposed gambling tax. It is hoped that communication will be provided by SARS as soon as possible to address the issues at hand. This would go a long way in ensuring that the implementation of the proposed withholding tax on gambling winnings is as smooth and efficient as possible.
- Full Text:
- Date Issued: 2011
The role of the state in rural development: appropriate strategies for the rural development program in Mbhashe municipality in Eastern Cape
- Authors: Futshane, Patrick Sivuyile
- Date: 2011
- Subjects: Rural development -- South Africa -- Eastern Cape , Rural development -- Government policy -- South Africa -- Eastern Cape , Community development -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9073 , http://hdl.handle.net/10948/d1008409 , Rural development -- South Africa -- Eastern Cape , Rural development -- Government policy -- South Africa -- Eastern Cape , Community development -- South Africa
- Description: Poverty and inequality in South Africa are a result of the impact of apartheid policy, which inter alia stripped people of their assets, especially land, distorted economic markets and social institutions through racial discrimination, and resulted in violence and destabilization. This has shaped the nature of poverty in South Africa. In view of the above, the South African government has introduced a programme known as the Comprehensive Rural Development Strategy in order to redress the imbalances of the former apartheid regime. In this strategy it is envisaged that vibrant, equitable and sustainable rural communities and food security for all will be achieved. In this study, I investigated the implementation of rural development programmes in the Mbhashe local municipality of the Eastern Cape Province in order to determine appropriate intervention strategies. This study focused on Ward18 of Mbhashe local municipality on a village known as Nkwalini Bafazi. This is a village that has been earmarked by the government to be a pilot site for the Rural Development Programme. This project is at the initial stage of social facilitation. In other words this research project is designed to investigate the process of Rural Development and how it can be implemented in the Mbhashe Local municipality in order to alleviate poverty and underdevelopment. For the purpose of the study, a mixed research approach was chosen. This means that the study used both the qualitative and quantitative approaches for in-depth understanding and verification. Questionnaires and structured interview questions were used to collect the data. Participatory Rural Appraisal (PRA) was also used for the purpose of observing and involving the community in the exercise. Data was collected from residents by conducting surveys, making use of questionnaires. Structured interviews were conducted with government officials (Department of Rural Development and Agrarian Reform) in order to understand the situation better.
- Full Text:
- Date Issued: 2011
- Authors: Futshane, Patrick Sivuyile
- Date: 2011
- Subjects: Rural development -- South Africa -- Eastern Cape , Rural development -- Government policy -- South Africa -- Eastern Cape , Community development -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9073 , http://hdl.handle.net/10948/d1008409 , Rural development -- South Africa -- Eastern Cape , Rural development -- Government policy -- South Africa -- Eastern Cape , Community development -- South Africa
- Description: Poverty and inequality in South Africa are a result of the impact of apartheid policy, which inter alia stripped people of their assets, especially land, distorted economic markets and social institutions through racial discrimination, and resulted in violence and destabilization. This has shaped the nature of poverty in South Africa. In view of the above, the South African government has introduced a programme known as the Comprehensive Rural Development Strategy in order to redress the imbalances of the former apartheid regime. In this strategy it is envisaged that vibrant, equitable and sustainable rural communities and food security for all will be achieved. In this study, I investigated the implementation of rural development programmes in the Mbhashe local municipality of the Eastern Cape Province in order to determine appropriate intervention strategies. This study focused on Ward18 of Mbhashe local municipality on a village known as Nkwalini Bafazi. This is a village that has been earmarked by the government to be a pilot site for the Rural Development Programme. This project is at the initial stage of social facilitation. In other words this research project is designed to investigate the process of Rural Development and how it can be implemented in the Mbhashe Local municipality in order to alleviate poverty and underdevelopment. For the purpose of the study, a mixed research approach was chosen. This means that the study used both the qualitative and quantitative approaches for in-depth understanding and verification. Questionnaires and structured interview questions were used to collect the data. Participatory Rural Appraisal (PRA) was also used for the purpose of observing and involving the community in the exercise. Data was collected from residents by conducting surveys, making use of questionnaires. Structured interviews were conducted with government officials (Department of Rural Development and Agrarian Reform) in order to understand the situation better.
- Full Text:
- Date Issued: 2011
The use of e-mail among students and lecturers at Nelson Mandela Metropolitan University: a guide reasearch report
- Ntsiko, Blondie Bonisa Blossom
- Authors: Ntsiko, Blondie Bonisa Blossom
- Date: 2011
- Subjects: Telecommunication in education , Educational technology , Electronic mail systems in education
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9119 , http://hdl.handle.net/10948/d1015970
- Description: This research seeks to determine the impact of the use of e-mail between lecturers and students at the NMMU. New students at universities, and especially first year undergraduates, can sometimes have difficulties in addressing their concerns, questions and ideas about their courses and are faced with the difficulty of adapting to a new lifestyle and the university environment. Interactivity and feedback are key contributors to providing an effective learning environment for such students. Lecturers provide the main source for university students to discover what is expected of them to identify the key learning goals related to a course, from a lecturer (Braxton, Milem & Sullivan, 2000:569). The increase in student numbers in Higher Education over the last decade has been dramatic, placing greater pressures on academic staff in terms of contacting students. As computer technology becomes both more prevalent and more intrusive, its use and misuse are increasingly falling under the critical scrutiny of academic researchers. If traditional educational methods are supported, such support must be flexible enough to accommodate technology, but as a means, not an end. The research of e-mail impact between students and lecturers is still very new and is open for additional study (Braxton, et al. 2000:590).
- Full Text:
- Date Issued: 2011
- Authors: Ntsiko, Blondie Bonisa Blossom
- Date: 2011
- Subjects: Telecommunication in education , Educational technology , Electronic mail systems in education
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9119 , http://hdl.handle.net/10948/d1015970
- Description: This research seeks to determine the impact of the use of e-mail between lecturers and students at the NMMU. New students at universities, and especially first year undergraduates, can sometimes have difficulties in addressing their concerns, questions and ideas about their courses and are faced with the difficulty of adapting to a new lifestyle and the university environment. Interactivity and feedback are key contributors to providing an effective learning environment for such students. Lecturers provide the main source for university students to discover what is expected of them to identify the key learning goals related to a course, from a lecturer (Braxton, Milem & Sullivan, 2000:569). The increase in student numbers in Higher Education over the last decade has been dramatic, placing greater pressures on academic staff in terms of contacting students. As computer technology becomes both more prevalent and more intrusive, its use and misuse are increasingly falling under the critical scrutiny of academic researchers. If traditional educational methods are supported, such support must be flexible enough to accommodate technology, but as a means, not an end. The research of e-mail impact between students and lecturers is still very new and is open for additional study (Braxton, et al. 2000:590).
- Full Text:
- Date Issued: 2011
The use of environmental impact assessments (EIAs) in promoting sustainable development
- Ngesi, Hlekani Ntombizakithi
- Authors: Ngesi, Hlekani Ntombizakithi
- Date: 2011
- Subjects: Environmental impact analysis -- South Africa -- Port Elizabeth , Sustainable development -- Environmental aspects -- South Africa , Environmental management -- Planning , Environmental impact analysis -- Law and legislation -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9045 , http://hdl.handle.net/10948/1614 , Environmental impact analysis -- South Africa -- Port Elizabeth , Sustainable development -- Environmental aspects -- South Africa , Environmental management -- Planning , Environmental impact analysis -- Law and legislation -- South Africa -- Port Elizabeth
- Description: The overall aim of the case study was to investigate the effectiveness of EIAs in NMB and to determine whether EIA legislation and implementation can lead to the promotion of sustainable development practices. The research made use of the qualitative research methodology and followed the inductive approach by critically evaluating the EIA process in the NMBM using the case study approach. This was supported by a survey which was administered to willing participants chosen at random whose extensive experience is relevant to this research topic. Interviews involved direct personal contact with participants who were asked to respond to questions relating to the research study. The research sample consisted of eight participants. The local authority was represented by two participants, the Environmental Assessment Practitioners were represented by five participants and the Non-Governmental Organization was represented by 1 participant. The first objective of the study was to evaluate the role of government during the EIA process. The results showed that EAPs in NMB municipality are relatively satisfied with how the municipality is handling the EIA process with regards to commenting on both internal and external applications. There was however a view that most municipalities lack sufficient capacity to be able to comment on EIA applications as required by legislation and that human resource issues were one of the contributing factors where skills are concerned. The second objective of the study was to examine and evaluate the role of civil society and NGOs during the EIA process. The results showed that NGOs are quite vocal and very much involved in driving the sustainable development agenda and that in South Africa NGOs are usually the ones that are responsible for getting the message across in the form of environmental education and awareness through the translation of environmental knowledge into practical on the ground conservation. 4 The third objective of the study was to analyze the responsibilities of Environmental Assessment Practitioners (EAPs) in the EIA process. The EAPs had a very good knowledge of the EIA process and what was required of them in terms of the process. The fourth objective was to evaluate compliance to the Environmental Management Plan (EMP) by the applicant once Environmental Authorisation (EA) has been granted by the responsible authority. The results showed that all the participants were in agreement in terms of the need for EMPs but their lack of enforcement was highlighted as a very serious problem which is in need of urgent attention sooner rather than later. It was also highlighted that EMPs were generally not adhered to due to their lack of legal status and that many developers viewed EMPs as guideline documents rather than something that has legally enforceable provisions. The study concluded that EIAs are not effective in meeting the requirements of NEMA and promoting sustainable development agenda. The IEM planning process which has largely been focused on EIAs as a tool to support decision-making by specialists and hence promote sustainable development has its weaknesses and has not been successful in driving the sustainable development agenda in Nelson Mandela Bay
- Full Text:
- Date Issued: 2011
- Authors: Ngesi, Hlekani Ntombizakithi
- Date: 2011
- Subjects: Environmental impact analysis -- South Africa -- Port Elizabeth , Sustainable development -- Environmental aspects -- South Africa , Environmental management -- Planning , Environmental impact analysis -- Law and legislation -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9045 , http://hdl.handle.net/10948/1614 , Environmental impact analysis -- South Africa -- Port Elizabeth , Sustainable development -- Environmental aspects -- South Africa , Environmental management -- Planning , Environmental impact analysis -- Law and legislation -- South Africa -- Port Elizabeth
- Description: The overall aim of the case study was to investigate the effectiveness of EIAs in NMB and to determine whether EIA legislation and implementation can lead to the promotion of sustainable development practices. The research made use of the qualitative research methodology and followed the inductive approach by critically evaluating the EIA process in the NMBM using the case study approach. This was supported by a survey which was administered to willing participants chosen at random whose extensive experience is relevant to this research topic. Interviews involved direct personal contact with participants who were asked to respond to questions relating to the research study. The research sample consisted of eight participants. The local authority was represented by two participants, the Environmental Assessment Practitioners were represented by five participants and the Non-Governmental Organization was represented by 1 participant. The first objective of the study was to evaluate the role of government during the EIA process. The results showed that EAPs in NMB municipality are relatively satisfied with how the municipality is handling the EIA process with regards to commenting on both internal and external applications. There was however a view that most municipalities lack sufficient capacity to be able to comment on EIA applications as required by legislation and that human resource issues were one of the contributing factors where skills are concerned. The second objective of the study was to examine and evaluate the role of civil society and NGOs during the EIA process. The results showed that NGOs are quite vocal and very much involved in driving the sustainable development agenda and that in South Africa NGOs are usually the ones that are responsible for getting the message across in the form of environmental education and awareness through the translation of environmental knowledge into practical on the ground conservation. 4 The third objective of the study was to analyze the responsibilities of Environmental Assessment Practitioners (EAPs) in the EIA process. The EAPs had a very good knowledge of the EIA process and what was required of them in terms of the process. The fourth objective was to evaluate compliance to the Environmental Management Plan (EMP) by the applicant once Environmental Authorisation (EA) has been granted by the responsible authority. The results showed that all the participants were in agreement in terms of the need for EMPs but their lack of enforcement was highlighted as a very serious problem which is in need of urgent attention sooner rather than later. It was also highlighted that EMPs were generally not adhered to due to their lack of legal status and that many developers viewed EMPs as guideline documents rather than something that has legally enforceable provisions. The study concluded that EIAs are not effective in meeting the requirements of NEMA and promoting sustainable development agenda. The IEM planning process which has largely been focused on EIAs as a tool to support decision-making by specialists and hence promote sustainable development has its weaknesses and has not been successful in driving the sustainable development agenda in Nelson Mandela Bay
- Full Text:
- Date Issued: 2011
The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
- Authors: Bantom, Phumeza Patience
- Date: 2011
- Subjects: Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8645 , http://hdl.handle.net/10948/d1008159 , Lean manufacturing , Quality control -- Auditing , Waste minimization , Auditing, Internal
- Description: Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manufacturing tools can be used to improve efficiency and enhance the embedding of a continuous improvement culture in the South African Revenue Service Enforcement Audit Port Elizabeth. The activities that took place in Enforcement Audit Port Elizabeth from September 2010 until 31 October 2011 were observed. During the study, an introductory presentation by the researcher was made to Regional Enforcement Management and staff in general, the presentation was to introduce the study highlighting different Lean tools. Thereafter the Port Elizabeth audit staff members were engaged formally, using surveys to assess their underlying mindset and behaviour as well as informally, using unstructured interviews to solicit more information on activities taking place and the reasoning behind certain actions. The results of the survey and observations are analysed and interpreted.
- Full Text:
- Date Issued: 2011
Utilizing geocaching to reduce obesity and increase tourism
- Authors: Von Solms, Woudi
- Date: 2011
- Subjects: Sports and tourism , Obesity
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9291 , http://hdl.handle.net/10948/d1011157 , Sports and tourism , Obesity
- Description: Tourism has social and economic benefits. Economic benefits are received through tourists visiting tourist attractions. Social benefits related to benefits tourists receive personally when visiting tourist attractions. The number of individuals that are obese are constantly increasing and leads to hazardous medical conditions. The aim of this research study was to determine the extent to which geocaching can be used to increase tourism and decrease obesity. Geocaching is similar to a treasure hunt where participant use clues and a Global Positioning System device to find a treasure that are called a cache. The cache is filled with trinkets that are exchanged by participants that find the cache. Students of the second avenue campus of the Nelson Mandela Metropolitan University were used as respondents and given information on what geocaching involve. Three geocaches were hidden in The Boardwalk Casino and Entertainment World in Summerstrand, Port Elizabeth. The respondents met at The Boardwalk Casino and Entertainment World where a clue and map was provided. After finding the cache the respondents was asked to complete an anonymous questionnaire. The results were calculated and conclusions and recommendations were made. The primary research process was conducted over too short a period of time to conclude whether it can lead to a reduction in obesity. However geocaching experience by respondents did show that the process of geocaching involves physical exercise, which is needed for losing weight. Research also indicated that respondents would like to geocache with family and friends. Geocaching with family and friends involves support which secondary research have also proven is important to losing weight and decreasing obesity. Respondents indicated that they enjoyed geocaching and would like to geocache in their free time. The indication of enjoying geocaching, participating in geocaching during free time allows travelling for leisure purposes as to geocache travelling is necessary and the majority of geocaches is hidden at tourist attractions. The combination of travelling to tourist attractions, enjoying the experience and partaking in physical exercise with family and friends involve two of the three main aspects seen as helping to reduce obesity: enjoyable physical activity and support from family and friends. The conclusion is therefore that geocaching can be utilised to increase tourism and reduce obesity.
- Full Text:
- Date Issued: 2011
- Authors: Von Solms, Woudi
- Date: 2011
- Subjects: Sports and tourism , Obesity
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9291 , http://hdl.handle.net/10948/d1011157 , Sports and tourism , Obesity
- Description: Tourism has social and economic benefits. Economic benefits are received through tourists visiting tourist attractions. Social benefits related to benefits tourists receive personally when visiting tourist attractions. The number of individuals that are obese are constantly increasing and leads to hazardous medical conditions. The aim of this research study was to determine the extent to which geocaching can be used to increase tourism and decrease obesity. Geocaching is similar to a treasure hunt where participant use clues and a Global Positioning System device to find a treasure that are called a cache. The cache is filled with trinkets that are exchanged by participants that find the cache. Students of the second avenue campus of the Nelson Mandela Metropolitan University were used as respondents and given information on what geocaching involve. Three geocaches were hidden in The Boardwalk Casino and Entertainment World in Summerstrand, Port Elizabeth. The respondents met at The Boardwalk Casino and Entertainment World where a clue and map was provided. After finding the cache the respondents was asked to complete an anonymous questionnaire. The results were calculated and conclusions and recommendations were made. The primary research process was conducted over too short a period of time to conclude whether it can lead to a reduction in obesity. However geocaching experience by respondents did show that the process of geocaching involves physical exercise, which is needed for losing weight. Research also indicated that respondents would like to geocache with family and friends. Geocaching with family and friends involves support which secondary research have also proven is important to losing weight and decreasing obesity. Respondents indicated that they enjoyed geocaching and would like to geocache in their free time. The indication of enjoying geocaching, participating in geocaching during free time allows travelling for leisure purposes as to geocache travelling is necessary and the majority of geocaches is hidden at tourist attractions. The combination of travelling to tourist attractions, enjoying the experience and partaking in physical exercise with family and friends involve two of the three main aspects seen as helping to reduce obesity: enjoyable physical activity and support from family and friends. The conclusion is therefore that geocaching can be utilised to increase tourism and reduce obesity.
- Full Text:
- Date Issued: 2011
What challenges are being faced by women entrepreneurs in accessing micro finance services in Zimbabwe
- Authors: Mushanguri, Mejury
- Date: 2011
- Subjects: Self-employed women -- Zimbabwe , Women-owned business enterprises -- Finance -- Zimbabwe , Financial services industry -- Zimbabwe , Entrepreneurship -- Zimbabwe , Microfinance -- Zimbabwe
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9094 , http://hdl.handle.net/10948/d1011765 , Self-employed women -- Zimbabwe , Women-owned business enterprises -- Finance -- Zimbabwe , Financial services industry -- Zimbabwe , Entrepreneurship -- Zimbabwe , Microfinance -- Zimbabwe
- Description: The research seeks to explore why women in Zimbabwe still face hindrances in accessing micro finance services and what can be done to meet their needs in a more holistic and effective way. Women play a crucial role in the economic development of their families and communities but are faced with certain obstacles that hinder them from performing their role effectively. Such hindrances as poverty, unemployment, low household income and societal discrimination. UNIFEM (1992) confirms that the majority of the world‟s poor have a predominantly female face and argues that women earn only 10 percent of world‟s income and own less than 10 percent of the world‟s property. African women have been characterised by the lack of empowerment caused by societal perceptions and negative cultural practice. In many cases of women rights violation it has been noted that this has been exacerbated by the over reliance on the male counterpart. Development practitioners have noted that micro finance as one of the strategies needed for women empowerment. Despite the concept having been practiced for at least 15 years now, women still face challenges in accessing micro finance services. There is need for Micro Finance Institutions to recognise the position of women in relation to men as actors in society.
- Full Text:
- Date Issued: 2011
- Authors: Mushanguri, Mejury
- Date: 2011
- Subjects: Self-employed women -- Zimbabwe , Women-owned business enterprises -- Finance -- Zimbabwe , Financial services industry -- Zimbabwe , Entrepreneurship -- Zimbabwe , Microfinance -- Zimbabwe
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9094 , http://hdl.handle.net/10948/d1011765 , Self-employed women -- Zimbabwe , Women-owned business enterprises -- Finance -- Zimbabwe , Financial services industry -- Zimbabwe , Entrepreneurship -- Zimbabwe , Microfinance -- Zimbabwe
- Description: The research seeks to explore why women in Zimbabwe still face hindrances in accessing micro finance services and what can be done to meet their needs in a more holistic and effective way. Women play a crucial role in the economic development of their families and communities but are faced with certain obstacles that hinder them from performing their role effectively. Such hindrances as poverty, unemployment, low household income and societal discrimination. UNIFEM (1992) confirms that the majority of the world‟s poor have a predominantly female face and argues that women earn only 10 percent of world‟s income and own less than 10 percent of the world‟s property. African women have been characterised by the lack of empowerment caused by societal perceptions and negative cultural practice. In many cases of women rights violation it has been noted that this has been exacerbated by the over reliance on the male counterpart. Development practitioners have noted that micro finance as one of the strategies needed for women empowerment. Despite the concept having been practiced for at least 15 years now, women still face challenges in accessing micro finance services. There is need for Micro Finance Institutions to recognise the position of women in relation to men as actors in society.
- Full Text:
- Date Issued: 2011
Willingness to pay for water quality changes in the Swartkops Estuary
- Magobiane, Siyathemba Emmanuel
- Authors: Magobiane, Siyathemba Emmanuel
- Date: 2011
- Subjects: Water quality -- South Africa -- Eastern Cape -- Swartkops Estuary , Water quality -- Management , Estuaries -- South Africa -- Swartkops River
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9000 , http://hdl.handle.net/10948/d1011505 , Water quality -- South Africa -- Eastern Cape -- Swartkops Estuary , Water quality -- Management , Estuaries -- South Africa -- Swartkops River
- Description: South Africa, like the rest of the world, is vulnerable to the impact of climate change and loss of biodiversity. Water pollution is one of the six global threats to freshwater biodiversity. The future health status and productivity of South Africa’s estuaries is dependent on two main factors: management and quality and quantity of freshwater inputs. South Africa has around 250 functioning estuaries along its 3000 km coastline (Hosking 2004). They play an invaluable role in ecosystem functioning and biodiversity conservation. Estuaries are amongst the richest and most productive parts of the marine environment and as such call for careful management. Some of these ecosystems are focus areas for urban an industrial development. Urbanization and industrialization pose a serious threat to these sensitive systems. Increased water pollution from domestic use, industry and agriculture affect the ecology of these estuarine, river and lake systems. A large number of South African estuaries are still in excellent or good condition, but these are mainly the very small systems. The larger systems, like the Swartkops estuary, often very important in terms of conservation value, are also often compromised in some way or other. The reasons why they are compromised include habitat destruction, artificial breaching and pollution, especially those close to urban areas. This situation is aggravated by outdated and inadequate sewage treatment plant infrastructure and unskilled operators that dispose untreated waste into these systems. Pollution into estuaries can result in the partial loss of the environmental service flows supplied by them. The result of lost environmental service flows has adverse consequences, such as diminished residential and holiday recreational appeal, as well as reduced capacity to support subsistence livelihoods. Poor water quality not only limits its utilisation value, but is also places added economic burden on society, through both the primary treatment costs and the secondary impacts on the economy. Healthy estuarine ecosystems are essential for the maintenance of biodiversity and a wide range of environmental goods and services. Without a drastic improvement in water quality management approaches and treatment technologies, the continuous deterioration in water quality will decrease benefits and increase costs affiliated with use of these water resources.The market-based system of the South African economy has to a large extent failed to account for the value of the “free” goods and services provided by the natural environment. When the true value of the natural resources is unknown, there is a risk that less financial resources and capacity are made available to manage and protect these natural resources than is efficient. To ensure that these goods are properly taken into account, they must be valued and these values incorporated in social decision making. This study uses the contingent valuation method (CVM) to establish the value of the Swartkops estuary for changes to water quality. The CVM is a non-market valuation method that is widely used in cost-benefit analysis and environmental impact assessment. The CVM establishes the economic value of the good by asking the users of an environmental good to state their willingness to pay for a hypothetical scenario to prevent, or bring about, certain changes in the current condition of the environmental good. This method is subjected to some criticism. This criticism revolves around the validity and the reliability of estimated results and the effects of various biases and errors on them. The North Oceanic and Atmospheric Administration (NOAA) Blue-Ribbon panel investigating the validity of the CVM resolved that the CVM can be used to guide social decision making, if a series of guidelines are followed. The Swartkops contingent valuation (CV) was conducted with these guidelines in mind. The results of the Swartkops CV indicate that the user population has a total willingness to pay (TWTP) of R68848 (median bid) and R203632 (mean bid) annually for the implementation of a project to improve the water quality in the Swartkops estuary. User population is an important determinant of the TWTP value. As a result, using a more broadly defined user population, TWTP per annum was calculated to be R3481987 (median bid) and R10298688 (mean bid). Management of natural resources should be informed by values that reflect efficient balances, so as to obtain the most efficient use of them (Trupie 2008). Polluted water inflows into South Africa’s estuaries are a threat to their biodiversity. Healthy estuarine ecosystems are essential for the maintenance of biodiversity and human well-being (Water Assessment Programme Report 2006: 15). As a result, this study recommends that a project be implemented by the Nelson Mandela Bay Municipality to improve water quality in the Swartkops estuary.
- Full Text:
- Date Issued: 2011
- Authors: Magobiane, Siyathemba Emmanuel
- Date: 2011
- Subjects: Water quality -- South Africa -- Eastern Cape -- Swartkops Estuary , Water quality -- Management , Estuaries -- South Africa -- Swartkops River
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9000 , http://hdl.handle.net/10948/d1011505 , Water quality -- South Africa -- Eastern Cape -- Swartkops Estuary , Water quality -- Management , Estuaries -- South Africa -- Swartkops River
- Description: South Africa, like the rest of the world, is vulnerable to the impact of climate change and loss of biodiversity. Water pollution is one of the six global threats to freshwater biodiversity. The future health status and productivity of South Africa’s estuaries is dependent on two main factors: management and quality and quantity of freshwater inputs. South Africa has around 250 functioning estuaries along its 3000 km coastline (Hosking 2004). They play an invaluable role in ecosystem functioning and biodiversity conservation. Estuaries are amongst the richest and most productive parts of the marine environment and as such call for careful management. Some of these ecosystems are focus areas for urban an industrial development. Urbanization and industrialization pose a serious threat to these sensitive systems. Increased water pollution from domestic use, industry and agriculture affect the ecology of these estuarine, river and lake systems. A large number of South African estuaries are still in excellent or good condition, but these are mainly the very small systems. The larger systems, like the Swartkops estuary, often very important in terms of conservation value, are also often compromised in some way or other. The reasons why they are compromised include habitat destruction, artificial breaching and pollution, especially those close to urban areas. This situation is aggravated by outdated and inadequate sewage treatment plant infrastructure and unskilled operators that dispose untreated waste into these systems. Pollution into estuaries can result in the partial loss of the environmental service flows supplied by them. The result of lost environmental service flows has adverse consequences, such as diminished residential and holiday recreational appeal, as well as reduced capacity to support subsistence livelihoods. Poor water quality not only limits its utilisation value, but is also places added economic burden on society, through both the primary treatment costs and the secondary impacts on the economy. Healthy estuarine ecosystems are essential for the maintenance of biodiversity and a wide range of environmental goods and services. Without a drastic improvement in water quality management approaches and treatment technologies, the continuous deterioration in water quality will decrease benefits and increase costs affiliated with use of these water resources.The market-based system of the South African economy has to a large extent failed to account for the value of the “free” goods and services provided by the natural environment. When the true value of the natural resources is unknown, there is a risk that less financial resources and capacity are made available to manage and protect these natural resources than is efficient. To ensure that these goods are properly taken into account, they must be valued and these values incorporated in social decision making. This study uses the contingent valuation method (CVM) to establish the value of the Swartkops estuary for changes to water quality. The CVM is a non-market valuation method that is widely used in cost-benefit analysis and environmental impact assessment. The CVM establishes the economic value of the good by asking the users of an environmental good to state their willingness to pay for a hypothetical scenario to prevent, or bring about, certain changes in the current condition of the environmental good. This method is subjected to some criticism. This criticism revolves around the validity and the reliability of estimated results and the effects of various biases and errors on them. The North Oceanic and Atmospheric Administration (NOAA) Blue-Ribbon panel investigating the validity of the CVM resolved that the CVM can be used to guide social decision making, if a series of guidelines are followed. The Swartkops contingent valuation (CV) was conducted with these guidelines in mind. The results of the Swartkops CV indicate that the user population has a total willingness to pay (TWTP) of R68848 (median bid) and R203632 (mean bid) annually for the implementation of a project to improve the water quality in the Swartkops estuary. User population is an important determinant of the TWTP value. As a result, using a more broadly defined user population, TWTP per annum was calculated to be R3481987 (median bid) and R10298688 (mean bid). Management of natural resources should be informed by values that reflect efficient balances, so as to obtain the most efficient use of them (Trupie 2008). Polluted water inflows into South Africa’s estuaries are a threat to their biodiversity. Healthy estuarine ecosystems are essential for the maintenance of biodiversity and human well-being (Water Assessment Programme Report 2006: 15). As a result, this study recommends that a project be implemented by the Nelson Mandela Bay Municipality to improve water quality in the Swartkops estuary.
- Full Text:
- Date Issued: 2011
Would an asset-based community development approach counteract a community deficit mindset in Leliefontein?
- Authors: Hopkins, Grant Camden
- Date: 2011
- Subjects: Community development , Rural development , Sustainable development
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8691 , http://hdl.handle.net/10948/d1009316 , Community development , Rural development , Sustainable development
- Description: This research report aims to explore the potential of an Asset-Based Community Development (ABCD) approach in Leliefontein. Through the ABCD process, an inventory of the individual capacities of a sample group will be undertaken, as well as an inventory of the significant local associations, organisations and institutions, as well as their capacities. The objective will be to use the asset-mapping process to challenge negative community self-perceptions, enabling them to build new, positive images that empower and release latent potential. The information gathered will also be made available to the individuals, organisations, associations and institutions within the community, along with some ideas on how mutually beneficial partnerships can be developed. The key objective will be to assist the community of Leliefontein, to no longer regard themselves from a deficit mindset, but positively, as a community with tremendous resources, assets and relationships that can be harnessed for 4 community economic development. Asset-mapping can then be used by local organisations to build new relationships within the community, as well as relationships that harness resources outside of the immediate community.
- Full Text:
- Date Issued: 2011
- Authors: Hopkins, Grant Camden
- Date: 2011
- Subjects: Community development , Rural development , Sustainable development
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8691 , http://hdl.handle.net/10948/d1009316 , Community development , Rural development , Sustainable development
- Description: This research report aims to explore the potential of an Asset-Based Community Development (ABCD) approach in Leliefontein. Through the ABCD process, an inventory of the individual capacities of a sample group will be undertaken, as well as an inventory of the significant local associations, organisations and institutions, as well as their capacities. The objective will be to use the asset-mapping process to challenge negative community self-perceptions, enabling them to build new, positive images that empower and release latent potential. The information gathered will also be made available to the individuals, organisations, associations and institutions within the community, along with some ideas on how mutually beneficial partnerships can be developed. The key objective will be to assist the community of Leliefontein, to no longer regard themselves from a deficit mindset, but positively, as a community with tremendous resources, assets and relationships that can be harnessed for 4 community economic development. Asset-mapping can then be used by local organisations to build new relationships within the community, as well as relationships that harness resources outside of the immediate community.
- Full Text:
- Date Issued: 2011
Xenophobia and media: an exploratory study on the public perception of the Nelson Mandela Bay Community
- Authors: Mohamed, Osman Abdi
- Date: 2011
- Subjects: Xenophobia -- South Africa , Immigrants -- South Africa , Mass media -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9066 , http://hdl.handle.net/10948/1330 , Xenophobia -- South Africa , Immigrants -- South Africa , Mass media -- South Africa
- Description: Development in South Africa at present is at a crossroads; it could become injected with new energy or it could collapse. The presence of foreigners, especially those from Africa is in contention. Some argue that they help the economy whilst others argue they are a hindrance to locals and their employment worth. The “truth” regarding these may not be immediately recognisable and thus open to questioning depending on perception. The press plays a large role in these perceptions and has been criticised for the way it covers issues of public interest. it is envisaged that this study will be a useful contribution to the limited body of literature on xenophobia and media. The purpose of the study is to give foundation to the assumption that the media's constantly negative coverage of foreigner poses a very real threat to human rights as purported in South Africa‟s constitution, in addition to the economic significance, whether positive or not. This study highlights the perception that Nelson Mandela Bay residents have of foreign nationals, and whether negative reporting in the media has influenced residents' views of foreign nationals.
- Full Text:
- Date Issued: 2011
- Authors: Mohamed, Osman Abdi
- Date: 2011
- Subjects: Xenophobia -- South Africa , Immigrants -- South Africa , Mass media -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:9066 , http://hdl.handle.net/10948/1330 , Xenophobia -- South Africa , Immigrants -- South Africa , Mass media -- South Africa
- Description: Development in South Africa at present is at a crossroads; it could become injected with new energy or it could collapse. The presence of foreigners, especially those from Africa is in contention. Some argue that they help the economy whilst others argue they are a hindrance to locals and their employment worth. The “truth” regarding these may not be immediately recognisable and thus open to questioning depending on perception. The press plays a large role in these perceptions and has been criticised for the way it covers issues of public interest. it is envisaged that this study will be a useful contribution to the limited body of literature on xenophobia and media. The purpose of the study is to give foundation to the assumption that the media's constantly negative coverage of foreigner poses a very real threat to human rights as purported in South Africa‟s constitution, in addition to the economic significance, whether positive or not. This study highlights the perception that Nelson Mandela Bay residents have of foreign nationals, and whether negative reporting in the media has influenced residents' views of foreign nationals.
- Full Text:
- Date Issued: 2011