"Let loose in the unthinkable unspeakable": waiting and alterity in Samuel Beckett's trilogy
- Authors: Marais, Jessica
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3917 , vital:20557
- Description: In this thesis, I examine the interrelated roles of waiting and alterity in Samuel Beckett's trilogy of novels: Molloy, Malone Dies and The Unnamable. The conventional understanding of waiting is as an intentional relationship between a waiting subject and an awaited object. This kind of waiting is end-directed, and, in order for it to be worthwhile, the awaited must, at some point, arrive. In the trilogy, however, the awaited never does arrive, and it is my contention that the novels are concerned with an unconventional kind of waiting, which, being without object or end, takes the form of a non-intentional relationship between waiter and awaited. Significantly, through the non-intentional wait, the subject awaits the unawaited. She or he thereby encounters the radically other, or that which cannot be rendered familiar or assimilated in any way – an unthinkable, unspeakable, ungraspable excess that overflows the limits of thought and language. The texts foreground the vexed question of response to such alterity: how can one approach the ungraspable as ungraspable, when it is in the nature of any approach to attempt to grasp? I argue that the texts explore a paradoxical form of "incurious seeking" as an avenue to accommodate the absolutely other.
- Full Text:
- Date Issued: 2016
- Authors: Marais, Jessica
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3917 , vital:20557
- Description: In this thesis, I examine the interrelated roles of waiting and alterity in Samuel Beckett's trilogy of novels: Molloy, Malone Dies and The Unnamable. The conventional understanding of waiting is as an intentional relationship between a waiting subject and an awaited object. This kind of waiting is end-directed, and, in order for it to be worthwhile, the awaited must, at some point, arrive. In the trilogy, however, the awaited never does arrive, and it is my contention that the novels are concerned with an unconventional kind of waiting, which, being without object or end, takes the form of a non-intentional relationship between waiter and awaited. Significantly, through the non-intentional wait, the subject awaits the unawaited. She or he thereby encounters the radically other, or that which cannot be rendered familiar or assimilated in any way – an unthinkable, unspeakable, ungraspable excess that overflows the limits of thought and language. The texts foreground the vexed question of response to such alterity: how can one approach the ungraspable as ungraspable, when it is in the nature of any approach to attempt to grasp? I argue that the texts explore a paradoxical form of "incurious seeking" as an avenue to accommodate the absolutely other.
- Full Text:
- Date Issued: 2016
A bitcoin framework : an alternative payment system for marginalized areas of South Africa using low-end mobile phones
- Authors: Dlamini, Nelisiwe Peaceness
- Date: 2016
- Subjects: Electronic funds transfers -- South Africa Bitcoin -- South Africa Mobile commerce -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10353/11884 , vital:39115
- Description: The emergence of the cryptocurrency Bitcoin, has invoked the need for developing financial systems that can be used to transfer digital value. This would serve as a solution to developing countries especially the challenged ones, when it comes to accommodating the financial needs of the disadvantaged people. Moreover, it facilitates access to financial services to allow them to transact with ease. Numerous companies have taken advantage of the prevalence of mobile phones and introduced financial platforms to provide financial inclusion to disadvantaged people. Financial institutions and Mobile Network Operators (MNO) have developed platforms such as cell phone banking services, mobile money, mobile wallets, and electronic wallets that can be used to provide affordable financial services. Although this is the case, alternative platforms that are affordable and accessible through mobile phones are still required. Therefore, this study proposes a Bitcoin framework that can be used as an alternative platform through low-end mobile phones to provide access to financial services to the disadvantaged people in marginalized areas. To prove the concept of the proposed Bitcoin framework, a Mobile Bitcoin Wallet System (MBWS) prototype was developed, which allows a person using a low-end mobile phone with no intervening technology such as Internet or Bluetooth, to access a Bitcoin wallet by sending a Short Message Service (SMS). This enables Bitcoin to be accessed more easily and affordably by the people. Thus the developed prototype conceptualizes an alternative payment system or a payment method that can augment the existing payment methods. The MBWS is evaluated to assess if it can offer the services that other platforms offer by being compared to a cell-phone banking service. It was deployed on a computer connected to the Internet to enable a connection to the Bitcoin network and access to the blockchain which records all the transactions that take place in Bitcoin. Although this system provides access to the Bitcoin wallet, for it to be applied to areas where people require an alternative payment system, it still needs to be enhanced for such use. This includes scaling the system and adding more functions to it.
- Full Text:
- Date Issued: 2016
- Authors: Dlamini, Nelisiwe Peaceness
- Date: 2016
- Subjects: Electronic funds transfers -- South Africa Bitcoin -- South Africa Mobile commerce -- South Africa
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10353/11884 , vital:39115
- Description: The emergence of the cryptocurrency Bitcoin, has invoked the need for developing financial systems that can be used to transfer digital value. This would serve as a solution to developing countries especially the challenged ones, when it comes to accommodating the financial needs of the disadvantaged people. Moreover, it facilitates access to financial services to allow them to transact with ease. Numerous companies have taken advantage of the prevalence of mobile phones and introduced financial platforms to provide financial inclusion to disadvantaged people. Financial institutions and Mobile Network Operators (MNO) have developed platforms such as cell phone banking services, mobile money, mobile wallets, and electronic wallets that can be used to provide affordable financial services. Although this is the case, alternative platforms that are affordable and accessible through mobile phones are still required. Therefore, this study proposes a Bitcoin framework that can be used as an alternative platform through low-end mobile phones to provide access to financial services to the disadvantaged people in marginalized areas. To prove the concept of the proposed Bitcoin framework, a Mobile Bitcoin Wallet System (MBWS) prototype was developed, which allows a person using a low-end mobile phone with no intervening technology such as Internet or Bluetooth, to access a Bitcoin wallet by sending a Short Message Service (SMS). This enables Bitcoin to be accessed more easily and affordably by the people. Thus the developed prototype conceptualizes an alternative payment system or a payment method that can augment the existing payment methods. The MBWS is evaluated to assess if it can offer the services that other platforms offer by being compared to a cell-phone banking service. It was deployed on a computer connected to the Internet to enable a connection to the Bitcoin network and access to the blockchain which records all the transactions that take place in Bitcoin. Although this system provides access to the Bitcoin wallet, for it to be applied to areas where people require an alternative payment system, it still needs to be enhanced for such use. This includes scaling the system and adding more functions to it.
- Full Text:
- Date Issued: 2016
A business intelligence framework for supporting strategic sustainability information management in higher education
- Authors: Haupt, Ross
- Date: 2016
- Subjects: Business intelligence , Strategic planning -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/5319 , vital:20832
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Effectively managing these initiatives however can be a complex task and requires data and information from multiple aspects of operations. In an HEI, operating sustainably means ensuring financial sustainability, social sustainability, environmental sustainability and educational sustainability. In order to manage sustainability effectively, HEIs require an integrated tool that can provide information on all areas of sustainability. HEIs face a number of challenges in effectively managing sustainability information, such as siloed data and information, and poor sharing and communication of information. Business Intelligence (BI) can assist in overcoming many of the challenges faced by organisations in effectively managing strategic sustainability information. This study investigates both the constraints to effective sustainability information management and the challenges of BI. A BI framework to support effective strategic sustainability information management is proposed. Nelson Mandela Metropolitan University (NMMU) is one such HEI, which is affected by the challenges of managing strategic sustainability information. NMMU is therefore used as a case study in this research. A BI solution, Sustainable BI, was developed based on the proposed framework. The main goal of sustainable BI is to provide strategic management at NMMU with a tool that can provide integrated sustainability information that can assist in overcoming the challenges in effectively managing strategic sustainability information. Sustainable BI was evaluated by strategic management at NMMU who are responsible for managing sustainability at NMMU. The evaluation took place through a usability study. The study revealed to what extent Sustainable BI could effectively manage strategic sustainability information at NMMU. The BI framework was iteratively improved on based on the results of the evaluations. The contributions from this study are a model for sustainability management, a BI Framework to support strategic sustainability information management and a BI solution, Sustainable BI.
- Full Text:
- Date Issued: 2016
- Authors: Haupt, Ross
- Date: 2016
- Subjects: Business intelligence , Strategic planning -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/5319 , vital:20832
- Description: In the higher education sector, a number of Higher Education Institutions (HEIs) are playing a leading role in promoting sustainable initiatives. Effectively managing these initiatives however can be a complex task and requires data and information from multiple aspects of operations. In an HEI, operating sustainably means ensuring financial sustainability, social sustainability, environmental sustainability and educational sustainability. In order to manage sustainability effectively, HEIs require an integrated tool that can provide information on all areas of sustainability. HEIs face a number of challenges in effectively managing sustainability information, such as siloed data and information, and poor sharing and communication of information. Business Intelligence (BI) can assist in overcoming many of the challenges faced by organisations in effectively managing strategic sustainability information. This study investigates both the constraints to effective sustainability information management and the challenges of BI. A BI framework to support effective strategic sustainability information management is proposed. Nelson Mandela Metropolitan University (NMMU) is one such HEI, which is affected by the challenges of managing strategic sustainability information. NMMU is therefore used as a case study in this research. A BI solution, Sustainable BI, was developed based on the proposed framework. The main goal of sustainable BI is to provide strategic management at NMMU with a tool that can provide integrated sustainability information that can assist in overcoming the challenges in effectively managing strategic sustainability information. Sustainable BI was evaluated by strategic management at NMMU who are responsible for managing sustainability at NMMU. The evaluation took place through a usability study. The study revealed to what extent Sustainable BI could effectively manage strategic sustainability information at NMMU. The BI framework was iteratively improved on based on the results of the evaluations. The contributions from this study are a model for sustainability management, a BI Framework to support strategic sustainability information management and a BI solution, Sustainable BI.
- Full Text:
- Date Issued: 2016
A case for contemporary third literature: the black experience in the postmillennial fiction of three Kwela authors
- Authors: Mthembu, Lumumba
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3322 , vital:20480
- Description: This study seeks to uncover the manner in which the young black experience is constructed in three novels by Sifiso Mzobe, Kgebetli Moele and K. Sello Duiker. Young Blood, Untitled and Thirteen Cents all feature teenage narrators navigating the social milieu of South Africa in the twenty-first century. My analysis is informed by Frantz Fanon’s postcolonial theory because South Africa’s socio-economic landscape conforms to the divisions laid out in The Wretched of the Earth. I contend that post-apartheid South Africa is developing in a manner that is symptomatic of the Fanonian post-independence African state. My close reading of the novels teases out the conditions under which young black subjects must survive and express themselves. I look into the roles of the community, the government, the family, and the school in shaping this experience. Naturally, my discussion segues into questions of sexuality and gender as they intersect with race. I demonstrate how these texts fail and succeed as works of Third Literature, a genre derived from Third Cinema, which I have adapted due to its Fanonian ideological underpinning. Third Literature is a fundamentally revolutionary and activistic genre which seeks to pave the way for social change. In this regard, I concern myself with the recommendations these three authors may have for the readers of their texts. In conclusion, these texts demonstrate that racialized identities are social constructs with measurable experiential effects. However, there are ways of actively resisting or even
- Full Text:
- Date Issued: 2016
- Authors: Mthembu, Lumumba
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3322 , vital:20480
- Description: This study seeks to uncover the manner in which the young black experience is constructed in three novels by Sifiso Mzobe, Kgebetli Moele and K. Sello Duiker. Young Blood, Untitled and Thirteen Cents all feature teenage narrators navigating the social milieu of South Africa in the twenty-first century. My analysis is informed by Frantz Fanon’s postcolonial theory because South Africa’s socio-economic landscape conforms to the divisions laid out in The Wretched of the Earth. I contend that post-apartheid South Africa is developing in a manner that is symptomatic of the Fanonian post-independence African state. My close reading of the novels teases out the conditions under which young black subjects must survive and express themselves. I look into the roles of the community, the government, the family, and the school in shaping this experience. Naturally, my discussion segues into questions of sexuality and gender as they intersect with race. I demonstrate how these texts fail and succeed as works of Third Literature, a genre derived from Third Cinema, which I have adapted due to its Fanonian ideological underpinning. Third Literature is a fundamentally revolutionary and activistic genre which seeks to pave the way for social change. In this regard, I concern myself with the recommendations these three authors may have for the readers of their texts. In conclusion, these texts demonstrate that racialized identities are social constructs with measurable experiential effects. However, there are ways of actively resisting or even
- Full Text:
- Date Issued: 2016
A case study of democratic debate on People's Choice (PC) FM "Thahameso" and Harvest FM "Tsa Mabatooa" in Lesotho
- Falatsa, Mamolise Martha, Thipa, Henry
- Authors: Falatsa, Mamolise Martha , Thipa, Henry
- Date: 2016
- Subjects: Radio addresses, debates, etc. -- Lesotho , Radio broadcasting -- Lesotho , Mass media -- Political aspects -- Lesotho , Civil rights -- Lesotho
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/7281 , vital:21314
- Description: The study investigates the role of media in promoting free debate in Lesotho: A case study of democratic debate on People’s Choice (PC) FM “Thahameso” and Harvest FM “Tsa Mabatooa in Lesotho. Firstly, the study looked at the democratic communication in the volatile democracy of Lesotho, by providing historical factors of pre-independence and authoritarian governments, democrocatic governments prevailing and the dependence on South Africa. Secondly, the study provided literature on the role of broadcast media in different forms of government globally. Thirdly, it provides the analysis and transcription of one month’s recordings of the two political talk shows in Sesotho and identifies the communicative strategies used in this live on-air political discussion by talk show hosts, guests and callers. In these talk shows the researcher identifies the caller, host and guest behaviour and attitudes in discussions that relate the current political situation to the historical development of democracy in Lesotho alongside the economic and political influences from South Africa. The researcher also identifies that the talk show, guests and callers in the challenging political climate use traditional figurative expressions and biblical quotations to express their views. This leads the researcher to conclude that the political talk shows indeed facilitate participatory communication.
- Full Text:
- Date Issued: 2016
- Authors: Falatsa, Mamolise Martha , Thipa, Henry
- Date: 2016
- Subjects: Radio addresses, debates, etc. -- Lesotho , Radio broadcasting -- Lesotho , Mass media -- Political aspects -- Lesotho , Civil rights -- Lesotho
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/7281 , vital:21314
- Description: The study investigates the role of media in promoting free debate in Lesotho: A case study of democratic debate on People’s Choice (PC) FM “Thahameso” and Harvest FM “Tsa Mabatooa in Lesotho. Firstly, the study looked at the democratic communication in the volatile democracy of Lesotho, by providing historical factors of pre-independence and authoritarian governments, democrocatic governments prevailing and the dependence on South Africa. Secondly, the study provided literature on the role of broadcast media in different forms of government globally. Thirdly, it provides the analysis and transcription of one month’s recordings of the two political talk shows in Sesotho and identifies the communicative strategies used in this live on-air political discussion by talk show hosts, guests and callers. In these talk shows the researcher identifies the caller, host and guest behaviour and attitudes in discussions that relate the current political situation to the historical development of democracy in Lesotho alongside the economic and political influences from South Africa. The researcher also identifies that the talk show, guests and callers in the challenging political climate use traditional figurative expressions and biblical quotations to express their views. This leads the researcher to conclude that the political talk shows indeed facilitate participatory communication.
- Full Text:
- Date Issued: 2016
A case study of public service delivery in Cookhouse, Eastern Cape
- Makrwalana, Nomlindo Lillian
- Authors: Makrwalana, Nomlindo Lillian
- Date: 2016
- Subjects: Local government -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Municipal services -- Management -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/6986 , vital:21188
- Description: In South Africa the economic gaps imposed by the previous apartheid government aggravated economic inequalities and caused considerable disparities, which has resulted in high unemployment rates. Inequalities were also manifest in the neglect of infrastructural and service provision as well in the effective absence of independent governance among some race groups. This led to a call for pro-active initiatives by the post-1994 democratic government to remedy the living condition of the previously disadvantage people. As part of this poverty relief drive the South African government has embarked on a series of developmental initiatives in bringing infrastructure related service to the poor and to reduce the enormous prevailing backlog, with the aim of increasing community participation, improving service delivery and promoting the upliftment of the lives of poor people through the medium of local governance. This study investigated the integrated Development Planning, which has been undertaken in Cookhouse in Blue Crane Route Municipality in the Eastern Cape to respond to the prevailing poverty and underdevelopment among the poor communities.
- Full Text:
- Date Issued: 2016
- Authors: Makrwalana, Nomlindo Lillian
- Date: 2016
- Subjects: Local government -- South Africa -- Eastern Cape , Municipal services -- South Africa -- Eastern Cape , Municipal services -- Management -- South Africa -- Eastern Cape , Sustainable development -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/6986 , vital:21188
- Description: In South Africa the economic gaps imposed by the previous apartheid government aggravated economic inequalities and caused considerable disparities, which has resulted in high unemployment rates. Inequalities were also manifest in the neglect of infrastructural and service provision as well in the effective absence of independent governance among some race groups. This led to a call for pro-active initiatives by the post-1994 democratic government to remedy the living condition of the previously disadvantage people. As part of this poverty relief drive the South African government has embarked on a series of developmental initiatives in bringing infrastructure related service to the poor and to reduce the enormous prevailing backlog, with the aim of increasing community participation, improving service delivery and promoting the upliftment of the lives of poor people through the medium of local governance. This study investigated the integrated Development Planning, which has been undertaken in Cookhouse in Blue Crane Route Municipality in the Eastern Cape to respond to the prevailing poverty and underdevelopment among the poor communities.
- Full Text:
- Date Issued: 2016
A change management model for the implementation of environmental sustainability principles at General Motors South Africa
- Authors: Mzuzu, Ncedisa
- Date: 2016
- Subjects: General Motors Corporation Organizational change -- Management , Corporate culture Business ethics
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/48047 , vital:40466
- Description: In this day and age, Environmental issues are considered to be very pertinent in a business environment. Lee (2010) argues that the natural environment is not only important for the general population, but the concern for the natural environment has become increasingly important within the accounting practice. Lee (2010) references (Porter & Van der Linde, 1995; Schaltegger & Wagner, 2006; Lee, 2009), in supporting his argument that there has been increasing interest in the relationship between environmental and economic performance, that is to say reducing costs while simultaneously improving environmental performance. Organisation in the past decades have either opted to disregard or embrace change as a result of this global phenomenon. Within organisations current leaders have had to manage operations in their local areas with a global mindset. Hill (2011:4) defines globalisation as a process whereby barriers to cross border trade and investment are declining, perceived trading distances are shrinking, material culture is starting to look similar and where national economies are merging to an interdependent, integrated economic system. With the increased hype and awareness of environmental and sustainability issues within the manufacturing environment, certain companies have adopted best practices that focus on firms' production processes (Hart, 1995; Stead & Stead, 1995) that can result in cost advantage. Within the South African context, the government has put in place a legislative framework laid down by the South African Constitution that enforces the responsibility of sustainable use of natural resources and responsible management of process outputs such as waste, effluent and gas emissions. General Motors adopted an Environmental Management System. The fundamental principles of EMS are based on continuous improvement where most of improvement opportunities and challenges exist within the implementation stages. The fundamental questions the study seeks to address are: As General Motors South Africa put in place this sustainability tool, how does the company ensure that in line with continuous improvement, the improvements are sustained? What interventions can the company implement to drive the change to ensure that it improves the implementation of its Environmental Management System so as to reap the benefits as outlined? This research effort discussed recommendations for achieving the objective of developing a change management model for improving implementation of sustainability principles at General Motors South Africa. Based on the outcome of the survey and the interview, the current senior managers at General Motors South Africa have embraced environmental issues, but there is no clear indication that the future leaders will also do the same. Based on the eight steps for transforming an organisation by Kotter (2006), the following are recommendations: A communication strategy to all employees (including leadership) that will continuously articulate connections between new behaviours and corporate success throughout the organisation, and not limit to manufacturing operations. Secondly, the company needs to ensure that there are programmes in place for leadership development and succession.
- Full Text:
- Date Issued: 2016
- Authors: Mzuzu, Ncedisa
- Date: 2016
- Subjects: General Motors Corporation Organizational change -- Management , Corporate culture Business ethics
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/48047 , vital:40466
- Description: In this day and age, Environmental issues are considered to be very pertinent in a business environment. Lee (2010) argues that the natural environment is not only important for the general population, but the concern for the natural environment has become increasingly important within the accounting practice. Lee (2010) references (Porter & Van der Linde, 1995; Schaltegger & Wagner, 2006; Lee, 2009), in supporting his argument that there has been increasing interest in the relationship between environmental and economic performance, that is to say reducing costs while simultaneously improving environmental performance. Organisation in the past decades have either opted to disregard or embrace change as a result of this global phenomenon. Within organisations current leaders have had to manage operations in their local areas with a global mindset. Hill (2011:4) defines globalisation as a process whereby barriers to cross border trade and investment are declining, perceived trading distances are shrinking, material culture is starting to look similar and where national economies are merging to an interdependent, integrated economic system. With the increased hype and awareness of environmental and sustainability issues within the manufacturing environment, certain companies have adopted best practices that focus on firms' production processes (Hart, 1995; Stead & Stead, 1995) that can result in cost advantage. Within the South African context, the government has put in place a legislative framework laid down by the South African Constitution that enforces the responsibility of sustainable use of natural resources and responsible management of process outputs such as waste, effluent and gas emissions. General Motors adopted an Environmental Management System. The fundamental principles of EMS are based on continuous improvement where most of improvement opportunities and challenges exist within the implementation stages. The fundamental questions the study seeks to address are: As General Motors South Africa put in place this sustainability tool, how does the company ensure that in line with continuous improvement, the improvements are sustained? What interventions can the company implement to drive the change to ensure that it improves the implementation of its Environmental Management System so as to reap the benefits as outlined? This research effort discussed recommendations for achieving the objective of developing a change management model for improving implementation of sustainability principles at General Motors South Africa. Based on the outcome of the survey and the interview, the current senior managers at General Motors South Africa have embraced environmental issues, but there is no clear indication that the future leaders will also do the same. Based on the eight steps for transforming an organisation by Kotter (2006), the following are recommendations: A communication strategy to all employees (including leadership) that will continuously articulate connections between new behaviours and corporate success throughout the organisation, and not limit to manufacturing operations. Secondly, the company needs to ensure that there are programmes in place for leadership development and succession.
- Full Text:
- Date Issued: 2016
A comparative study of syllables and morphemes as literacy processing units in word recognition: IsiXhosa and SeTswana
- Authors: Probert, Tracy Nicole
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3266 , vital:20415
- Description: Word recognition is a core foundation of reading (Invenizzi and Hayes 2010) and involves interactions of language skills, metalinguistic skills and orthography. The extent of the interaction with one another in reading has yet to be fully explored, especially in the Southern-Bantu languages. This comparative study of isiXhosa and Setswana explores this three-way interaction between language skills (effect of Language of Learning and Teaching (LoLT)), metalinguistic skills (Phonological and Morphological Awareness) and orthography (conjunctivism vs. disjunctivism). This thesis is novel in three respects, (a) a set of linguistic-informed reading measures were developed in isiXhosa and Setswana for the first-time, (b) to my knowledge, the comparisons made and study of Morphological Awareness in the Southern-Bantu languages have never been done, and (c) the use of d-prime as a way of testing for grain size in reading is an innovative approach. Grade 3 and Grade 4 learners were tested on four independent linguistic tasks: an open-ended decomposition task, a Phonological Awareness task, a Morphological Awareness task and an independent reading measure. These tasks were administered to determine the grain size unit (Ziegler and Goswami 2005, Ziegler et al. 2001) which learners use in word recognition, with the grain sizes of syllables and morphemes being studied. Results showed that syllables were the dominant grain size in both isiXhosa and Setswana, with morphemes as secondary grains in isiXhosa. Grain size differed slightly between the two orthographies. These results are reflected in the scores on the metalinguistic tasks. LoLT was not shown to have a significant impact on word recognition in first-language reading. The Psycholinguistic Grain Size Theory (PGST) was found to be the most applicable model of word recognition to the Southern- Bantu languages, as opposed to the Dual-Route Cascade Model and Orthographic Depth Hypothesis. This thesis concludes with suggested adaptations to this theory in order to allow for morpheme grain size to be included. This study has implications for teaching practice and curriculum design, and contributes to a broader understanding of literacy in the foundation phase in the Southern-Bantu languages.
- Full Text:
- Date Issued: 2016
- Authors: Probert, Tracy Nicole
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3266 , vital:20415
- Description: Word recognition is a core foundation of reading (Invenizzi and Hayes 2010) and involves interactions of language skills, metalinguistic skills and orthography. The extent of the interaction with one another in reading has yet to be fully explored, especially in the Southern-Bantu languages. This comparative study of isiXhosa and Setswana explores this three-way interaction between language skills (effect of Language of Learning and Teaching (LoLT)), metalinguistic skills (Phonological and Morphological Awareness) and orthography (conjunctivism vs. disjunctivism). This thesis is novel in three respects, (a) a set of linguistic-informed reading measures were developed in isiXhosa and Setswana for the first-time, (b) to my knowledge, the comparisons made and study of Morphological Awareness in the Southern-Bantu languages have never been done, and (c) the use of d-prime as a way of testing for grain size in reading is an innovative approach. Grade 3 and Grade 4 learners were tested on four independent linguistic tasks: an open-ended decomposition task, a Phonological Awareness task, a Morphological Awareness task and an independent reading measure. These tasks were administered to determine the grain size unit (Ziegler and Goswami 2005, Ziegler et al. 2001) which learners use in word recognition, with the grain sizes of syllables and morphemes being studied. Results showed that syllables were the dominant grain size in both isiXhosa and Setswana, with morphemes as secondary grains in isiXhosa. Grain size differed slightly between the two orthographies. These results are reflected in the scores on the metalinguistic tasks. LoLT was not shown to have a significant impact on word recognition in first-language reading. The Psycholinguistic Grain Size Theory (PGST) was found to be the most applicable model of word recognition to the Southern- Bantu languages, as opposed to the Dual-Route Cascade Model and Orthographic Depth Hypothesis. This thesis concludes with suggested adaptations to this theory in order to allow for morpheme grain size to be included. This study has implications for teaching practice and curriculum design, and contributes to a broader understanding of literacy in the foundation phase in the Southern-Bantu languages.
- Full Text:
- Date Issued: 2016
A comparison of muscle fatigue responses between static and quasi-static exertions
- Authors: Nel, Conrad
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/3475 , vital:20502
- Description: Background: This study examined localized muscle fatigue responses from sub-maximal quasi-static work protocols and additionally how it compares to purely static work. The goal was to produce research that enhances the understanding of the demands on muscles during manual work to aid in preventing injuries stemming from localized muscle fatigue. Injury rates remain a problem in manual labour sectors, particularly for the lower back and shoulder regions for the manufacturing, service and construction sectors, and for knee and elbow flexors in the sports sector. Few studies have looked at quasi-static work and what the resulting fatigue characteristics are, especially when compared to purely static or purely dynamic work. This comparison is particularly important due to the fact that risk assessment tools that are currently utilized to assess risk in the working environment are based on fatigue studies that focus on purely static or purely dynamic work. This requires attention as many working situations are neither static nor dynamic, but rather quasi-static in nature, with aspects of both dynamic and static muscle components. The scope of this study only encompasses the comparison between purely static and quasi-static work. Objectives: This study had two objectives, firstly, to determine what the fatigue characteristics of quasi-static work are and how it compares to fully static work. Secondly, to determine whether an underlying static component within an otherwise dynamic muscle force affects localized muscle fatigue compared to quasi-static work that has equal amounts of effort but with no underlying static component. Methods: Four experimental conditions were tested, each on four muscles, namely the medial deltoid, bicep brachii, bicep femoris and erector spinae muscles. To test the two objectives of this study, 16 volunteers performed a five minute fatigue protocol, that either entailed a fully static condition which involved: 1) producing a steady force at 25 percent of maximum voluntary force, 2) a quasi-static condition with fully dynamic muscle force that alternates the required force level between zero and 50 percent of maximum force, 3) a quasi-static condition with an underlying static component of five percent of maximum force, or 4) a quasi-static condition with a large underlying static component of 15 percent of maximum force. All the experimental conditions in this study had the same average workload of 25 percent of maximum voluntary force over time and thus total workload. The dependant variables of interest were ratings of perceived exertion, changes in muscle fibre recruitment (% of maximum EMG activity), maximum force and center frequency from a spectral analysis of the surface electromyography. These were measured throughout the protocols at one minute intervals to determine how muscle fatigue progressed, and how the fatigue responses differed between conditions. Results: The data from comparing fully static and quasi-static work showed that of the variables measured, the rating of perceived exertion (RPE) and maximum force data indicated that for bicep brachii and bicep femoris muscles, fully static work is more fatiguing than work that alternates between zero and 50 percent of maximum force. The results for the medial deltoid and erector spinae muscles were inconclusive. The findings regarding the comparison between quasi-static conditions with and without an underlying static component revealed that an underlying static component results in greater fatigue when compared to a quasi-static condition with no static component. The results may also suggest that a larger static component coupled with a smaller peak force results in less fatigue than a condition with a small underlying static component coupled with a higher peak force in some scenarios, provided total work is kept constant. All conditions had to have the same workload in order to be validly compared and thus the condition with a larger underlying static component had a lower peak force compared to the condition with no underlying static component or the condition with a small underlying static component. Conclusions: This study presented evidence that quasi-static work does not induce fatigue when measured by RPE and drop in maximum force in the same way as static work. Additionally, the results indicate that a larger underlying static component does not necessarily fatigue a muscle faster if the overall workload is kept constant. However, the results do suggest that any underlying static component will increase the demand on a muscle when compared to a muscle exertion with no static component. When considering the available literature on how muscles fatigue during low level static contractions, the current understanding is that the larger the force during a static contraction, the faster the onset of fatigue and decrements in performance occur. The results of this study suggest that this same relationship cannot be applied to quasi-static work where an underlying static component is part of an otherwise dynamic muscle force. Thus total workload or peak force may play a larger role than the static muscle exertion in some scenarios.
- Full Text:
- Date Issued: 2016
- Authors: Nel, Conrad
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/3475 , vital:20502
- Description: Background: This study examined localized muscle fatigue responses from sub-maximal quasi-static work protocols and additionally how it compares to purely static work. The goal was to produce research that enhances the understanding of the demands on muscles during manual work to aid in preventing injuries stemming from localized muscle fatigue. Injury rates remain a problem in manual labour sectors, particularly for the lower back and shoulder regions for the manufacturing, service and construction sectors, and for knee and elbow flexors in the sports sector. Few studies have looked at quasi-static work and what the resulting fatigue characteristics are, especially when compared to purely static or purely dynamic work. This comparison is particularly important due to the fact that risk assessment tools that are currently utilized to assess risk in the working environment are based on fatigue studies that focus on purely static or purely dynamic work. This requires attention as many working situations are neither static nor dynamic, but rather quasi-static in nature, with aspects of both dynamic and static muscle components. The scope of this study only encompasses the comparison between purely static and quasi-static work. Objectives: This study had two objectives, firstly, to determine what the fatigue characteristics of quasi-static work are and how it compares to fully static work. Secondly, to determine whether an underlying static component within an otherwise dynamic muscle force affects localized muscle fatigue compared to quasi-static work that has equal amounts of effort but with no underlying static component. Methods: Four experimental conditions were tested, each on four muscles, namely the medial deltoid, bicep brachii, bicep femoris and erector spinae muscles. To test the two objectives of this study, 16 volunteers performed a five minute fatigue protocol, that either entailed a fully static condition which involved: 1) producing a steady force at 25 percent of maximum voluntary force, 2) a quasi-static condition with fully dynamic muscle force that alternates the required force level between zero and 50 percent of maximum force, 3) a quasi-static condition with an underlying static component of five percent of maximum force, or 4) a quasi-static condition with a large underlying static component of 15 percent of maximum force. All the experimental conditions in this study had the same average workload of 25 percent of maximum voluntary force over time and thus total workload. The dependant variables of interest were ratings of perceived exertion, changes in muscle fibre recruitment (% of maximum EMG activity), maximum force and center frequency from a spectral analysis of the surface electromyography. These were measured throughout the protocols at one minute intervals to determine how muscle fatigue progressed, and how the fatigue responses differed between conditions. Results: The data from comparing fully static and quasi-static work showed that of the variables measured, the rating of perceived exertion (RPE) and maximum force data indicated that for bicep brachii and bicep femoris muscles, fully static work is more fatiguing than work that alternates between zero and 50 percent of maximum force. The results for the medial deltoid and erector spinae muscles were inconclusive. The findings regarding the comparison between quasi-static conditions with and without an underlying static component revealed that an underlying static component results in greater fatigue when compared to a quasi-static condition with no static component. The results may also suggest that a larger static component coupled with a smaller peak force results in less fatigue than a condition with a small underlying static component coupled with a higher peak force in some scenarios, provided total work is kept constant. All conditions had to have the same workload in order to be validly compared and thus the condition with a larger underlying static component had a lower peak force compared to the condition with no underlying static component or the condition with a small underlying static component. Conclusions: This study presented evidence that quasi-static work does not induce fatigue when measured by RPE and drop in maximum force in the same way as static work. Additionally, the results indicate that a larger underlying static component does not necessarily fatigue a muscle faster if the overall workload is kept constant. However, the results do suggest that any underlying static component will increase the demand on a muscle when compared to a muscle exertion with no static component. When considering the available literature on how muscles fatigue during low level static contractions, the current understanding is that the larger the force during a static contraction, the faster the onset of fatigue and decrements in performance occur. The results of this study suggest that this same relationship cannot be applied to quasi-static work where an underlying static component is part of an otherwise dynamic muscle force. Thus total workload or peak force may play a larger role than the static muscle exertion in some scenarios.
- Full Text:
- Date Issued: 2016
A corpus-based approach to writing in German as a foreign language in the South African tertiary context
- Authors: Ortner, Gwyndolen Jeanie
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3660 , http://hdl.handle.net/10962/d1021256
- Description: German Studies students at Rhodes University have normally never studied the German language before enrolling for the first-year course and face the challenge of a fairly rapid linguistic advancement in order to engage meaningfully with the literatures and cultures of German-speaking countries. This thesis investigates the process of teaching and learning to write in a more academic way in German as a foreign language at Rhodes University, using corpus linguistic tools for both analysis and instruction. The past 20 years have shown a shift from traditional teaching methods resting on notions of an underlying prescriptive grammar, to teaching based on insights from real-life language data (Gabrielatos, 2005; Krummes & Ensslin, 2012; Sinclair, 1997) and applications of corpora to teaching and learning have shown to be highly successful in many European contexts (Aijmer, 2010; Johns, 1991; Granger, et al., 2002; Varley, 2009). In the South African context however, this is a relatively new concept with few publications on the application of corpus linguistics to language teaching (Van Rooy, 2008), and one which does not seem to have reached its full potential. A writing course was instituted whose aim was two-fold: 1. to teach learners “every-day academic” German words (TAG words) and phrases (collocations) based on German mother-tongue corpus evidence; 2. to have learners write short assignments in German at regular intervals (Homstad & Thorson, 1996; Estes, et al., 1998); both aims with the overarching objective to improve the students’ academic register in German. After the writing course, 80% of the participants perceived that their writing had improved and specifically attributed this to the corpus-based instruction received during the writing course, and regular writing in German. Quantitative data (from the learner corpus created) shows a marked improvement in the use of the collocations taught. Moreover, participants (weaker students in particular) also found that their writing in English had improved as a result of the various exercises they had to complete as part of our German writing course.
- Full Text:
- Date Issued: 2016
- Authors: Ortner, Gwyndolen Jeanie
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3660 , http://hdl.handle.net/10962/d1021256
- Description: German Studies students at Rhodes University have normally never studied the German language before enrolling for the first-year course and face the challenge of a fairly rapid linguistic advancement in order to engage meaningfully with the literatures and cultures of German-speaking countries. This thesis investigates the process of teaching and learning to write in a more academic way in German as a foreign language at Rhodes University, using corpus linguistic tools for both analysis and instruction. The past 20 years have shown a shift from traditional teaching methods resting on notions of an underlying prescriptive grammar, to teaching based on insights from real-life language data (Gabrielatos, 2005; Krummes & Ensslin, 2012; Sinclair, 1997) and applications of corpora to teaching and learning have shown to be highly successful in many European contexts (Aijmer, 2010; Johns, 1991; Granger, et al., 2002; Varley, 2009). In the South African context however, this is a relatively new concept with few publications on the application of corpus linguistics to language teaching (Van Rooy, 2008), and one which does not seem to have reached its full potential. A writing course was instituted whose aim was two-fold: 1. to teach learners “every-day academic” German words (TAG words) and phrases (collocations) based on German mother-tongue corpus evidence; 2. to have learners write short assignments in German at regular intervals (Homstad & Thorson, 1996; Estes, et al., 1998); both aims with the overarching objective to improve the students’ academic register in German. After the writing course, 80% of the participants perceived that their writing had improved and specifically attributed this to the corpus-based instruction received during the writing course, and regular writing in German. Quantitative data (from the learner corpus created) shows a marked improvement in the use of the collocations taught. Moreover, participants (weaker students in particular) also found that their writing in English had improved as a result of the various exercises they had to complete as part of our German writing course.
- Full Text:
- Date Issued: 2016
A creativity model to increase employee productivity
- Authors: Qokweni, Noluvuyolwetu
- Date: 2016
- Subjects: Labor productivity -- South Africa -- Port Elizabeth , Performance -- Measurement , Manufacturing industries -- Capital productivity -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/5401 , vital:20837
- Description: For business firms to continue as going concerns, productivity is a primary goal. In order for the firms to remain productive, it is imperative that managers continuously explore ways of improving productivity and employee performance. Employee productivity, in particular, is the measurement of performance and competitiveness in any business firm. A competitive advantage enables a business firm to, amongst others, survive financially, expand its operations and grow its market share. Creativity and innovation are fundamental sources of competitive advantage. In order for a business to retain its competitive edge, it must effectively enhance employee productivity, creativity and innovation. The primary purpose of this study was to investigate a creativity model that could contribute to the enhancement of employee productivity. More specifically, the study investigated how employee productivity (the dependent variable) was influenced by the independent variables rewards, a climate conducive for creativity and innovation, employee creativity, self-esteem and performance intent. The sample consisted of 82 blue-collar employees from various manufacturing firms in Port Elizabeth. The empirical results revealed that the firms’ rewards for performance and their climates for creativity and innovation were positively related to the creativity of their employees. The creativity and self-esteem of their employees were positively related to their employees’ performance intentions, while collectively these three variables were positively related to their employees’ productivity. The managerial implications of these and other findings are discussed in the study.
- Full Text:
- Date Issued: 2016
- Authors: Qokweni, Noluvuyolwetu
- Date: 2016
- Subjects: Labor productivity -- South Africa -- Port Elizabeth , Performance -- Measurement , Manufacturing industries -- Capital productivity -- South Africa -- Port Elizabeth
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/5401 , vital:20837
- Description: For business firms to continue as going concerns, productivity is a primary goal. In order for the firms to remain productive, it is imperative that managers continuously explore ways of improving productivity and employee performance. Employee productivity, in particular, is the measurement of performance and competitiveness in any business firm. A competitive advantage enables a business firm to, amongst others, survive financially, expand its operations and grow its market share. Creativity and innovation are fundamental sources of competitive advantage. In order for a business to retain its competitive edge, it must effectively enhance employee productivity, creativity and innovation. The primary purpose of this study was to investigate a creativity model that could contribute to the enhancement of employee productivity. More specifically, the study investigated how employee productivity (the dependent variable) was influenced by the independent variables rewards, a climate conducive for creativity and innovation, employee creativity, self-esteem and performance intent. The sample consisted of 82 blue-collar employees from various manufacturing firms in Port Elizabeth. The empirical results revealed that the firms’ rewards for performance and their climates for creativity and innovation were positively related to the creativity of their employees. The creativity and self-esteem of their employees were positively related to their employees’ performance intentions, while collectively these three variables were positively related to their employees’ productivity. The managerial implications of these and other findings are discussed in the study.
- Full Text:
- Date Issued: 2016
A critical analysis of community participation at the primary level of the health system in Goromonzi District, Zimbabwe
- Authors: Gondo, Rachel
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: http://hdl.handle.net/10962/1454 , vital:20059
- Description: The adoption of the primary health care approach by Zimbabwe in 1980 signalled the government’s intention to consolidate the gains of the liberation struggle by providing equitable health for all citizens regardless of race and class. This approach frames community participation as central to the design and implementation of responsive health systems. Having earned international recognition for its pro-poor policies in the social sectors after independence in 1980, the Zimbabwean government over the last three decades has overseen a progressive decline in the provision of health services and near collapse of the health sector. Participation of communities, whether in the form of organised groups or as unorganised members of the public, is argued to be an important pillar in the effective performance of a health system. There has been extensive research conducted on Zimbabwe’s implementation of primary health care in light of health status, accessibility and health services uptake. A few studies have been undertaken to demonstrate that the participation of communities in the health system is an important factor in improving the effectiveness of the health system in Zimbabwe. This thesis analyses the existing mechanisms for community participation in the health system in Zimbabwe and brings out multiple perspectives on the underlying contradictions, tensions and processes at play between policy and practice. This thesis makes a contribution to the growing number of studies on participation in health by offering an empirically rich critical analysis of community participation in the health system in one ward located in Goromonzi District in Zimbabwe. In examining the structural and procedural forms of the health system, insights concerning the nature and form of community participation in primary health care are brought to the fore. The thesis concludes that the ways in which community participation takes place in the health system in Zimbabwe is influenced by a number of socio-economic, political and societal factors and this in turn has a bearing on how health policy expresses itself in practice.
- Full Text:
- Date Issued: 2016
- Authors: Gondo, Rachel
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: http://hdl.handle.net/10962/1454 , vital:20059
- Description: The adoption of the primary health care approach by Zimbabwe in 1980 signalled the government’s intention to consolidate the gains of the liberation struggle by providing equitable health for all citizens regardless of race and class. This approach frames community participation as central to the design and implementation of responsive health systems. Having earned international recognition for its pro-poor policies in the social sectors after independence in 1980, the Zimbabwean government over the last three decades has overseen a progressive decline in the provision of health services and near collapse of the health sector. Participation of communities, whether in the form of organised groups or as unorganised members of the public, is argued to be an important pillar in the effective performance of a health system. There has been extensive research conducted on Zimbabwe’s implementation of primary health care in light of health status, accessibility and health services uptake. A few studies have been undertaken to demonstrate that the participation of communities in the health system is an important factor in improving the effectiveness of the health system in Zimbabwe. This thesis analyses the existing mechanisms for community participation in the health system in Zimbabwe and brings out multiple perspectives on the underlying contradictions, tensions and processes at play between policy and practice. This thesis makes a contribution to the growing number of studies on participation in health by offering an empirically rich critical analysis of community participation in the health system in one ward located in Goromonzi District in Zimbabwe. In examining the structural and procedural forms of the health system, insights concerning the nature and form of community participation in primary health care are brought to the fore. The thesis concludes that the ways in which community participation takes place in the health system in Zimbabwe is influenced by a number of socio-economic, political and societal factors and this in turn has a bearing on how health policy expresses itself in practice.
- Full Text:
- Date Issued: 2016
A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia
- Authors: Basnett, Robyn
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4037 , vital:20592
- Description: Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature was then performed toassess the extent of BEPS. This was followed by a comparative analysis of South Africa and Australia, including a comparison of their tax systems and various economic indicators. It was found that there is no simple definition of BEPS. It encompasses the spectrum of international tax planning strategies used by multinational enterprises. Furthermore, these tax strategies are usually legal, which makes measuring the extent of BEPS conceptually difficult. Despite being legal, many observers believe that BEPS behaviour by multinational enterprises is ethically unacceptable. This thesis also discussed the ethics of tax avoidance, and argued that countries should assess BEPS with reference to the many benefits which multinationals bring to a country. The benefits of multinational enterprise activity are especially important to developing countries like South Africa. Despite similar tax systems, South Africa and Australia vary greatly in terms of their economic and social position. This thesis concluded that South Africa, as a developing country, is more likely than Australia to tolerate BEPS behaviour in order to maintain or even attract foreign investment. The OECD Action Plan calls for urgent internationally coordinated actions against BEPS. It appears, however, that much more research is needed on the nature and extent of BEPS before countries formulate their response. This thesis acknowledges that aggressive tax planning by multinational enterprises does exist, but suggests that countries approach BEPS, and any estimates of its extent, with a degree of caution.
- Full Text:
- Date Issued: 2016
- Authors: Basnett, Robyn
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4037 , vital:20592
- Description: Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature was then performed toassess the extent of BEPS. This was followed by a comparative analysis of South Africa and Australia, including a comparison of their tax systems and various economic indicators. It was found that there is no simple definition of BEPS. It encompasses the spectrum of international tax planning strategies used by multinational enterprises. Furthermore, these tax strategies are usually legal, which makes measuring the extent of BEPS conceptually difficult. Despite being legal, many observers believe that BEPS behaviour by multinational enterprises is ethically unacceptable. This thesis also discussed the ethics of tax avoidance, and argued that countries should assess BEPS with reference to the many benefits which multinationals bring to a country. The benefits of multinational enterprise activity are especially important to developing countries like South Africa. Despite similar tax systems, South Africa and Australia vary greatly in terms of their economic and social position. This thesis concluded that South Africa, as a developing country, is more likely than Australia to tolerate BEPS behaviour in order to maintain or even attract foreign investment. The OECD Action Plan calls for urgent internationally coordinated actions against BEPS. It appears, however, that much more research is needed on the nature and extent of BEPS before countries formulate their response. This thesis acknowledges that aggressive tax planning by multinational enterprises does exist, but suggests that countries approach BEPS, and any estimates of its extent, with a degree of caution.
- Full Text:
- Date Issued: 2016
A critical analysis of the deductibility for income tax purposes of dual-purpose expenditure
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
- Date Issued: 2016
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
- Date Issued: 2016
A critical analysis of the income tax implication of income from illegal activities in South Africa
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
- Authors: Nxumalo,Delani
- Date: 2016
- Subjects: Tax evasion -- South Africa Money laundering -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12780 , vital:27120
- Description: Moneymaking schemes such as prostitution, drug dealing, fraud, corruption, pyramid schemes and the sale of counterfeit goods have been around for years. The taxing of these transactions/schemes has become a contentious issue. It has recently been reported in the press that SARS has lodged a claim for R183 million in income taxes against the estate of the slain mining magnate, Brett Kebble, in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director.4 It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master’s decision in this regard on review.5 The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any “unlawful activity carried out in the Republic or in any other country if that activity.
- Full Text:
- Date Issued: 2016
A critical analysis of the relationship between the South African Defence Force and the South African media from 1975-83
- Authors: Kirsten, Frederik Fouche
- Date: 2016
- Subjects: South Africa -- South African Defence Force , Mass media -- Political aspects -- South Africa , Freedom of information -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2626 , http://hdl.handle.net/10962/d1020841
- Description: The main focus of this thesis is to show the nature of the relationship between the South African Defence Force and the local media from 1975-83. The thesis will analyse issues specifically relating to the nature of the relationship and show how and why they are relevant to understanding the authoritarianism of the apartheid state. The nature of the relationship will be conceptualised by way of the analogy of a marriage. The thesis will show that for the SADF the relationship was “a marriage of convenience” whereas for the media it was a “marriage of necessity”. This relationship operated within the context of a highly militarised society that has been termed a “Garrison State”. The apartheid government introduced legislation governing reporting of defence matters and the media (namely the South African Defence Act 1957 including amendments made up until 1980) that imposed legal constraints within which defence correspondents had to operate. Moreover, the MID’s secret monitoring of the local media reveals the extent to which the military distrusted the media. A sampling of the coverage of defence matters in a selection of newspapers will reveal how their editorial staffs and reporters operated in a situation where the flow of information was controlled by the military. This will also show that certain defence correspondents cultivated close relations with SADF personnel to ensure that they were kept informed. The thesis will also show how the SADF reacted to the international media exposure of Operation Savannah and Operation Reindeer and how the SADF sought to limit the damage to its reputation by clamping down on the local media. The creation of two media commissions both headed by Justice MT Steyn, set out to investigate the manner in which local media reported on security issues in an environment in which the media and the public were confronted by the “Total Strategy” discourse of the apartheid government. The working relationship between the SADF and the media encapsulated in the thesis can be described as highly complex and the use of the “marriage” analogy assists in understanding this relationship.
- Full Text:
- Date Issued: 2016
- Authors: Kirsten, Frederik Fouche
- Date: 2016
- Subjects: South Africa -- South African Defence Force , Mass media -- Political aspects -- South Africa , Freedom of information -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2626 , http://hdl.handle.net/10962/d1020841
- Description: The main focus of this thesis is to show the nature of the relationship between the South African Defence Force and the local media from 1975-83. The thesis will analyse issues specifically relating to the nature of the relationship and show how and why they are relevant to understanding the authoritarianism of the apartheid state. The nature of the relationship will be conceptualised by way of the analogy of a marriage. The thesis will show that for the SADF the relationship was “a marriage of convenience” whereas for the media it was a “marriage of necessity”. This relationship operated within the context of a highly militarised society that has been termed a “Garrison State”. The apartheid government introduced legislation governing reporting of defence matters and the media (namely the South African Defence Act 1957 including amendments made up until 1980) that imposed legal constraints within which defence correspondents had to operate. Moreover, the MID’s secret monitoring of the local media reveals the extent to which the military distrusted the media. A sampling of the coverage of defence matters in a selection of newspapers will reveal how their editorial staffs and reporters operated in a situation where the flow of information was controlled by the military. This will also show that certain defence correspondents cultivated close relations with SADF personnel to ensure that they were kept informed. The thesis will also show how the SADF reacted to the international media exposure of Operation Savannah and Operation Reindeer and how the SADF sought to limit the damage to its reputation by clamping down on the local media. The creation of two media commissions both headed by Justice MT Steyn, set out to investigate the manner in which local media reported on security issues in an environment in which the media and the public were confronted by the “Total Strategy” discourse of the apartheid government. The working relationship between the SADF and the media encapsulated in the thesis can be described as highly complex and the use of the “marriage” analogy assists in understanding this relationship.
- Full Text:
- Date Issued: 2016
A critical analysis of the tax concessions relating to medical expenses, with particular emphasis on persons with a physical impairment or disability
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
- Date Issued: 2016
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
- Date Issued: 2016
A critical analysis of the taxation of financial assets and financial liabilities in terms of section 24JB of the South African Income Tax Act
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
- Date Issued: 2016
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
- Date Issued: 2016
A critical assessment of team building as a tourism offering in the Eastern Cape
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
- Authors: Blumel, Astrid
- Date: 2016
- Subjects: Social responsibility of business -- South Africa -- Eastern Cape , Tourism -- Marketing
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/6225 , vital:21057
- Description: This study researched team building as a tourism offering. Team building has particular potential to benefit tourism in the Western Region of the Eastern Cape. Team building has grown in popularity and is offered by several tourism operators in the Western Region of the Eastern Cape. Team building can be practiced throughout the year by the use of numerous indoor and outdoor activities thereby attracting participants and tourists. The activity involves a wide range of tourism-related services and facilities which shows its potential value as tourism resource. The research methodology for this study aimed to identify the link between team building and tourism. Additionally, the study draws attention to team buildings possible socio-economic value which is added to a tourism business’s offering range and its effect on the host destination. A survey was conducted among a randomly selected target population representing role-players involved in team building and tourism activities, for which a questionnaire was developed by adapting the SERVPERF model. This enabled the researcher to identify the team building participants’ level of satisfaction with the team building operator, activity and host destination. Emerging from the gained insight into the dynamics between team building offerings and tourism businesses, recommendations have been formulated as to the relevance of team building for a tourism businesses’ offering range and the impact on the host destination. The research study identified numerous beneficial spin-off effects for the Western Region of the Eastern Cape driven from team building activities. These benefits were an increase in awareness of the destination, improved image of the Western Region of the Eastern Cape, and tourist engagement in other tourism offerings during their stay at the destination, among others.
- Full Text:
- Date Issued: 2016
A critical assessment of the Eastern Cape Provincial Government intervention in dysfunctional municipalities : a case study of Sundays River Valley Local Municipality
- Authors: Njikelana, Vuyo Mxolisi
- Date: 2016
- Subjects: Intergovernmental cooperation -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape Municipal services -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2403 , vital:27808
- Description: The research seeks to assess the effectiveness of the provincial intervention in accordance with section 139 of the Constitution, 1996 in dysfunctional municipalities in the Eastern Cape as a viable instrument vis-à-vis the implementation of the continuous support in terms of section 154 of the same Constitution. Both sections are legislative obligations on the part of the national and provincial spheres of government. The two sections are legal instruments of monitoring and support and their implementation in municipalities by the then Department of Local Government and Traditional Affairs (now known as Department of Cooperative Governance and Traditional Affairs) in the Eastern Cape is the focus of the study. However, the two instruments are not achieving their objectives as more municipalities continue remaining dysfunctional despite provincial interventions. The government set out a broad vision of developmental local government. This is essentially a vision that calls on municipalities to find means of confronting the legacy of underdevelopment and poverty in their local areas. Whereas section 154 seeks to ensure support and strengthen capacity of municipalities, section 139 presupposes intervention in areas where a municipality has failed to perform. The latter section is usually invoked when everything else has failed by way of the continuous support provided by section 154. The study examined critical aspects on the implementation of the two instruments by DLGTA, particularly at Sundays River Valley Local Municipality. It looked at the challenges that necessitate the provincial government to intervene in dysfunctional municipalities as well as at implementation challenges. It also looked at the impact of the provincial intervention and checked on the section that is likely to make an impact between the two. In so doing, the municipal functionaries; Mayor/Speaker, Section 56 Managers, departmental officials of DLGTA and stakeholders representing citizens of Sundays River Valley were interviewed. The results of the study reflect challenges in the implementation of the two instruments by the DLGTA and it would be advisable for the DLGTA to consider the findings and recommendations in an attempt to contribute in overcoming the section 139 challenges.
- Full Text:
- Date Issued: 2016
- Authors: Njikelana, Vuyo Mxolisi
- Date: 2016
- Subjects: Intergovernmental cooperation -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape Municipal services -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/2403 , vital:27808
- Description: The research seeks to assess the effectiveness of the provincial intervention in accordance with section 139 of the Constitution, 1996 in dysfunctional municipalities in the Eastern Cape as a viable instrument vis-à-vis the implementation of the continuous support in terms of section 154 of the same Constitution. Both sections are legislative obligations on the part of the national and provincial spheres of government. The two sections are legal instruments of monitoring and support and their implementation in municipalities by the then Department of Local Government and Traditional Affairs (now known as Department of Cooperative Governance and Traditional Affairs) in the Eastern Cape is the focus of the study. However, the two instruments are not achieving their objectives as more municipalities continue remaining dysfunctional despite provincial interventions. The government set out a broad vision of developmental local government. This is essentially a vision that calls on municipalities to find means of confronting the legacy of underdevelopment and poverty in their local areas. Whereas section 154 seeks to ensure support and strengthen capacity of municipalities, section 139 presupposes intervention in areas where a municipality has failed to perform. The latter section is usually invoked when everything else has failed by way of the continuous support provided by section 154. The study examined critical aspects on the implementation of the two instruments by DLGTA, particularly at Sundays River Valley Local Municipality. It looked at the challenges that necessitate the provincial government to intervene in dysfunctional municipalities as well as at implementation challenges. It also looked at the impact of the provincial intervention and checked on the section that is likely to make an impact between the two. In so doing, the municipal functionaries; Mayor/Speaker, Section 56 Managers, departmental officials of DLGTA and stakeholders representing citizens of Sundays River Valley were interviewed. The results of the study reflect challenges in the implementation of the two instruments by the DLGTA and it would be advisable for the DLGTA to consider the findings and recommendations in an attempt to contribute in overcoming the section 139 challenges.
- Full Text:
- Date Issued: 2016