Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation
- Authors: Peerbhai, Aneesa
- Date: 2015
- Subjects: International business enterprises -- Law and legislation -- South Africa , Corporations -- Taxation -- Law and legislation -- South Africa , Tax planning -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:917 , http://hdl.handle.net/10962/d1017540
- Description: This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weaknesses in the definitions and provisions of the South African income tax legislation that need to be addressed in order to reduce base erosion and profit shifting. Brief recommendations were proposed in relation to each of the weaknesses, in order to address them.
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- Date Issued: 2015
Narratives of women victims of GBV-POWA Johannesburg women's writing project, 2008-2013
- Authors: Makota, Gillian
- Date: 2015
- Subjects: Women -- Violence against -- South Africa , Women -- Crimes against -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/6432 , vital:21084
- Description: Gender-based Violence (GBV) has emerged as a major issue on the international human rights agenda and a major public health challenge throughout the world. A large proportion of the violence committed against women is perpetrated by their intimate partners. According to the World Health Organization’s Multi-country Study on Women’s Health and Domestic Violence, it is estimated that approximately 10% to 60% of married women have experienced physical intimate-partner violence during their lifetimes (Garcia-Moreno, Jansen, Ellsberg, Heise and Watts, 2006). Once the extent of GBV in South Africa was realised interventions were put in place to address the issue and the Domestic Violence Act No 116 of 1998 (DVA) was instituted by the South African government, aimed at protecting and combating violence against women. The notion of ending GBV was also acknowledged by the late former South African president, Nelson Mandela (Nelson Mandela’s first State of the Nation Address in Parliament in Cape Town, South Africa, 24 May 1994) said: “Freedom cannot be achieved unless the women have been emancipated from all forms of oppression." (www.ehow.com, first accessed 9 August, 2013). People Opposing Woman Abuse (POWA), a Johannesburg-based non-governmental organization (NGO), initiated interventions to address GBV. POWA offers services to women in South Africa (SA) who have experienced domestic violence, sexual harassment or rape and other forms of violence, by aiming to creating a safe society where women are powerful, self –reliant and respected. Driven by the need to create a collective space through which women could share their stories of surviving GBV, POWA established the Women’s Writing Project (WPP) in 2005. The project publishes annual anthologies with specific themes for a particular year, giving women survivors a platform and opportunity to tell their stories as an important part of the healing process. Though the first anthology was published in 2005, this thesis only provides an analysis of the POWA WWP anthologies from 2008-2013. The notion that narratives can be used as therapeutic tools had prompted the researcher to use existing narratives as a basis to investigate GBV. The study is a qualitative, interpretive study, using content analysis as a method and working within the framework of the Ecological model (1999:18) which talks about the multi-faceted nature of GBV. A total of 65 English narratives, 13 per anthology, by survivors of GBV were used and common themes that emerged were identified to obtain accounts of these selected women’s perceptions, experiences and articulations on GBV. Informed by a theoretical framework consisting of Heise, Ellsberg and Gottemoeller’s Ecological model (1999:18), the USAID GBV Life cycle model (2009:15) and the United Nations High Commission for Refugees (UNHCR) GBV health effects document (2005:23), the researcher extracted the main overarching themes which emerged from the women’s narratives. Drawing on the study’s content analysis methodology and the subsequent emerging main narrative themes, the researcher could draw certain conclusions about general similarities in the experiences and perceptions about GBV of the women who participated in POWA’s Johannesburg-based five-year Women’s Writing Project (2008-2013). The most salient of these conclusions are that the following issues are major factors contributing to GBV in the specific sample group, and by assumption also among the larger population that it represents: alcohol abuse and the absence of mother figures. Conclusions about the effects of GBV include that most women suffer from psychological health effects due to GBV experiences. Based on the selected narratives in this study the researcher could conclude that self-narrative storytelling and the recounting of traumatic experiences had therapeutic potential in the treatment and recovery of survivors of GBV. Many of the narrators said that structured self-narration and the publication of their stories had helped to construct a recovery support system not only for themselves but also for those who are possibly still suffering from the consequences of violence. In this way survivors of GBV can therapeutically construct new identities for themselves, which transcend their abuse and thereby actively participate in the construction of meaning in their lives.
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- Date Issued: 2015
Perceptions of being a learner: an investigation into how first year Journalism students at a South African university construct themselves as learners
- Authors: Lunga, Carolyne Mande
- Date: 2015
- Subjects: Journalism -- Study and teaching (Higher) -- South Africa , Students -- Attitudes , Students -- Self-rating of -- South Africa , Discourse analysis, Narrative , Active learning -- South Africa , Learning -- Evaluation , Learning, Psychology of , College freshmen -- South Africa
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1332 , http://hdl.handle.net/10962/d1020026
- Description: The aim of the research reported in this document was to explore the ways in which first year Journalism students at a South African University construct themselves as learners. The research adopted a case study approach of purposively selected first year journalism students. In exploring this area, focus group and individual in-depth interviewing were employed which illuminated important aspects of learner identity construction. In order to make sense of these self-constructions, the research was located in the larger debates on discourse as espoused by Michel Foucault who argues that discourse constructs subjectivities. The research demonstrated that there were various discourses at play which influenced how these learners spoke and behaved. The influence of these discourses on learners' experiences varied at different times of the year. For example, the awarding of the Duly Performed (DP) certificate for students who met the minimum attendance and work requirements of a particular course, the giving of tests, exercises and examinations were some of the technologies that 'forced' students into compliance. In terms of identity formation, the heterogeneous nature of 'being' a journalism 'student' revealed that the different discourses at play influenced learner behaviour and that their identities continued to change over the year. Doing additional subjects such as Sociology, Drama, Art History and others at the same time as Journalism and Media Studies also meant that the learners had to negotiate the differing role requirements.
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- Date Issued: 2015