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A comparison of different strategies to control pests and diseases in Brassica spp. production in the Western Cape

  • Authors: Van Niekerk, Abraham Johannes
  • Date: 2019
  • Subjects: Pesticides , Pests -- Control Agricultural pests , Plant diseases
  • Language: English
  • Type: Thesis , Masters , MTech
  • Identifier: http://hdl.handle.net/10948/44122 , vital:37113
  • Description: Brassica spp. are cultivated all over the world, commercial species include: cabbage, broccoli, kale, kohlrabi and turnip. In this study the focus was on broccoli (Brassica oleracea) production in the Western Cape province of South Africa and its economically important pests and diseases: sugar beet cyst nematode (Heterodera schachtii), diamondback moth (Plutella xylostella), white blister (Albugo candida) and clubroot (Plasmodiophora brassicae), and the different methods to control these pests and diseases. The control methods focused on in this study included a commercial chemical control programme, a biological control programme and a holistic approach. Other factors were bio-fumigation and chemical fumigation and different crop rotation practices including rotation crops versus no rotation crops. The experimental design was a strip split plot design, with different pest and disease management strategies as the main plot treatment and fumigation and rotation treatment combinations arranged in strips across the main plot treatments. The main plot design was a randomized complete block with four programmes (Control, Holistic, Chemical and Biological) replicated four times and laid out in a Randomised Complete Block Design (RCBD). The treatment design of the strip plot factors was a 2x2 factorial with two fumigations (fumigated chemically and fumigated biologically) and two rotations (crop rotated and monoculture) randomly allocated across main plot treatments. Each experimental unit consisted of 40 plants. Plants were evaluated weekly for the incidence of white blister and diamondback moth. Incidences of clubroot and white blister infection of heads of broccoli were recorded 78 days after planting. Baseline soil samples were analysed to establish the soil chemical properties. Post-trial soil samples were also analysed to investigate the effect of the different practices and programmes on the soil chemical properties. Nematodes were extracted pre-trial and post-trial, and the effect of fumigation and crop rotation on plant parasitic nematodes and the nematode population diversity investigated. In the post-trial soil chemical analysis, a significantly higher concentration of Na was recorded for the biological programme when crop rotation was included compared to the no rotation treatment. The concentration of K was also significantly higher in the no rotation compared to the rotation treatment. The nematode results showed very high numbers of bacterial feeders in all the samples. Overall nematode diversity was lacking and showed very few fungal feeders, omnivores and predators. The nematode indices for all of the samples showed that nematodes were highly enriched and unstructured. Of the plant parasitic nematodes, only Heterodera spp. were obtained in the pre-trial analysis, and incidences of these nematodes were lower at the end of the trial. Low numbers of other plant parasitic nematodes viz. Pratylenchus, Paratrichodorus and Tylenchorhynchus were reported for the post-trial analysis of the soil. Because of the low numbers of plant parasitic nematodes, it was not possible to analyse the data statistically. With regard to diamondback moth and the fungal diseases, crop rotation and fumigation did not significantly affect the incidence of white blister and diamondback moth. A significant “days after planting by control programme” interaction was reported for the incidence of white blister on foliage and the incidence of diamondback moth. All three control programmes significantly reduced the incidence of diamondback moth with the chemical programme being significantly more effective than the other two programmes. All three programmes also significantly reduced the incidence of white blister on foliage and the holistic and biological programmes significantly reduced the incidence of white blister on broccoli heads with the holistic programme being significantly more effective than the biological programme. There was no clubroot infection in the trial for any of the treatments. Results of this study showed that it is possible to manage diseases and pests of broccoli using a holistic approach. However, long term trials are needed to confirm the results obtained in this study.
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  • Date Issued: 2019

A comprehensive support programme for professional nurses performing HIV counselling and testing at primary health care clinics in the rural Eastern Cape

  • Authors: Madolo, Agrinette Nomboniso
  • Date: 2019
  • Subjects: HIV-positive persons -- Counseling of , AIDS (Disease) -- Patients -- Counseling of , Primary health care -- South Africa -- Eastern Cape , Community health nursing -- South Africa -- Eastern Cape
  • Language: English
  • Type: Thesis , Doctoral , DCur
  • Identifier: http://hdl.handle.net/10948/40746 , vital:36232
  • Description: The increase in global rates of human immunodeficiency virus (HIV) and acquired immune deficiency syndrome (AIDS) has had far reaching effects on healthcare services around the world. According to the 2017 statistics released by UNAIDS, South Africa has the largest HIV epidemic in the world. The South African Department of Health provides an HIV counselling and testing (HCT) service to patients in order that they may know their HIV status and endeavours to educate patients so that they may adapt their behaviours and lifestyles. The goal of this study is to develop a support programme for nurses to assist them in coping emotionally with their day-to-day activities when providing HCT services to patients attending primary healthcare clinics. The paradigm used as a lens to view the phenomenon is Kinlaw’s cyclical growth of empowerment theory. The researcher used a qualitative,explorative, descriptive and contextual design. The study involves three phases: (a) empirical research that explores nurses’ experiences of performing HCT in primary healthcare rural clinics, (b) the development of a conceptual framework for a support programme using the survey list of Dickoff et al. (1968:427). (c) the formalisation of the Comprehensive Support Programme to help nurses to cope emotionally with working with HCT on a long-term basis. Chinn and Kramer (2005118) were used to evaluate the programme. . The empirical findings revealed registered nurses experienced HCT both positively and negatively. They felt overwhelmed by the expectation that all patients attending primary healthcare clinics should be offered HCT routinely and the time constraints involved. They described how the emotional trauma attached to HCT affected their work patterns, leading to low productivity, and affected them outside work, leading to stress and sleep disturbances. They feltl disturbed that even when informed, people choose not to adopt safer sex practices and that how patients responded to a positive diagnosis cannot be predicted. Participants showed signs of stress, frustration, despair and sadness because most tested clients show positive test results and the number of clients testing positive is increasing. While participants felt helpless to improve the situation, at the same time, HCT was experienced as rewarding because it enabled diagnosis of medical conditions of which people weree not aware. The goal of the study was achieved with the development and formalisation of an extensive, relevant and applicable Comprehensive Support Programme for implementation for registered nurses to enable them cope emotionally when conducting HCT based on the empirical findings.
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  • Date Issued: 2019

A congestion aware ant colony optimisation-based routing and wavelength assignment algorithm for transparent flexi-grid optical burst switched networks

  • Authors: Oladipo, Joshua Femi
  • Date: 2018
  • Subjects: Ants -- Behavior -- Mathematical models , Distributed algorithms
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10948/34733 , vital:33432
  • Description: Optical Burst Switching (OBS) over transparent exi-grid optical networks, is considered a potential solution to the increasing pressure on backbone networks due to the increase in internet use and widespread adoption of various high bandwidth applications. Both technologies allow for more e cient usage of a networks resources. However, transmissions over exi-grid networks are more susceptible to optical impairments than transmissions made over xed-grid networks, and OBS suers from high burst loss due to contention. These issues need to be solved in order to reap the full benets of both technologies. An open issue for OBS whose solution would mitigate both issues is the Routing and Wavelength Assignment (RWA) algorithm. Ant Colony Optimisation (ACO) is a method of interest for solving the RWA problem on OBS networks. This study aims to improve on current dynamic ACO-based solutions to the Routing and Wavelength Assignment problem on transparent exi-grid Optical Burst Switched networks.
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  • Date Issued: 2018

A content analysis of web-based reporting of corporate social responsibility in selected transport sector state owned entities

  • Authors: Khomari, Jane
  • Date: 2018
  • Subjects: Social responsibility of business -- South Africa , Business ethics Business communication
  • Language: English
  • Type: Thesis , Masters , MA
  • Identifier: http://hdl.handle.net/10948/31262 , vital:31349
  • Description: Organisations today are experiencing immense pressure to act responsibly, both socially and ethically. Stakeholders expect organisations to operate with integrity, whilst still being profitable. This pressure is due to Corporate Social Responsibility (CSR) becoming increasingly a mark of good governance. Corporate performance is no longer measured by only financial statements, but CSR is deemed a corporate imperative for financial performance. This non-financial reporting has forced organisations to take cognisance of environmental, social and governance reporting, a process called Integrated Reporting. The purpose of this research was to explore website reporting of State Owned Enterprises (SOEs) in the transport sector. The study explored the phenomenon through six questions: What are the titles used to communicate CSR on SOE websites? What are the CSR activities communicated on SOE websites? What are the similarities and differences of the CSR initiatives communicated on the websites? Who are the stakeholders reached through CSR? What are the reporting practices on the SOE website? What are the similarities and differences of the reporting practices on the SOE websites. This research study was carried out in two stages. The first phase was to examine the corporate websites of the SOEs. The second phase was to use the data collected from the websites to understand CSR representation in SOEs. The purpose is to explore the communication of CSR on the various websites of the SOEs. A key finding of the research is that SOEs use different strategies to communicate CSR on their websites. SOEs communicate CSR activities using multiple titles and use various media on their websites. Additionally, there are variances with the framing of information on the websites. The varying communication strategies indicate the multiple stakeholders targeted by the different CSR focus areas. The research concluded that the different titles made it difficult for stakeholders to access information on the websites. Standardisation of CSR terms and consistency of reporting would make it easier for readers to access information. Further research is recommended in the adoption of strategic communication models by SOEs, as this will assist in the framing of websites.
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  • Date Issued: 2018

A corporate strategy framework to increase financial performance in Zimbabwean firms

  • Authors: Matanhire, Farai
  • Date: 2021-12
  • Subjects: Business enterprises -- Zimbabwe -- Finance -- Management
  • Language: English
  • Type: Doctoral theses , text
  • Identifier: http://hdl.handle.net/10948/54047 , vital:46206
  • Description: The world over, contrasting company performance by firms in the same operating environment and industry has been a conundrum. Firms do not operate in a vacuum, but within spheres where various factors around them affect their performances. To that end, heterogeneous firm performance is a common phenomenon that is influenced by a number of factors, including how management develops appropriate selections, trade-offs and calculated choices to be dissimilar from other players in the market in order to gain a competitive advantage that will lead to superior financial performance. A collection of actions that management puts in place to out-perform competing firms in order to achieve greater profitability is called corporate strategy. These plans of action include the effective management of the socio-political and cultural institutions in a manner beneficial to the organisation. This plan of action on the socio-political and cultural institutions gives rise to institutional strategic management. The formulation of corporate strategies is done through a process that involves a set of rules, ideas or beliefs called frameworks, which include the Resource Based Strategy Framework, Business Models, Innovation and Institutionalism. Research has shown that the financial performance of firms is driven by a number of factors, namely corporate strategy, industry competitiveness, operating environment and core competencies amongst other factors. There is a plethora of determinants for the performance of firms and the complexity in the current business environment that has contributed to some models becoming obsolete while others remain relevant. It is against this background that the primary research objective of establishing a corporate strategy framework used by Zimbabwean firms to increase financial performance was developed. To answer this primary research objective, secondary objectives to (a) determine the impact of the Resource-Based Strategy Framework on the financial performance of firms in Zimbabwe; (b) ascertain the impact of business models using Porter’s Generic Strategies Framework on the financial performance of firms in Zimbabwe; (c) determine the impact of the Institutional Strategy Framework on the financial performance of firms in Zimbabwe; (d) determine the impact of the Innovation Strategy Framework on the financial performance of firms in Zimbabwe; (e) establish the joint impact of the Resource-Based Strategy framework, Business Models, Institutional Strategies and Innovation Strategies on the financial performance of firms in Zimbabwe; and (f) establish other corporate strategy frameworks used by Zimbabwean firms to increase financial performance, were developed. The study population was the Zimbabwe Stock Exchange (ZSE) listed firms that fairly represented all the major operating sectors and firms in Zimbabwe. The researcher adopted a mixed research design incorporating both qualitative and quantitative methods in order to best reflect the critical strategy elements that were increasing financial performance in Zimbabwean firms. Qualitative data was collected through interviews conducted with executive managers of ZSE firms. Triangulation was achieved by comparing and contrasting data collected from interviews to secondary data extracted from websites, reports and audited financial statements. Both qualitative and quantitative data analysis was done using RQDA, an open-source computer-aided data software. ZSE listed firms were categorised into the five sectors of basic materials, consumer goods, consumer services, financial services and industrials. These firms were further categorised into excellent, medium, poor and very poor performers. Collected data was analysed to establish strategies that were used by excellent, medium, poor and very poor firms to see if they were using the same and figure out the impact of the various strategy frameworks on the financial performance on Zimbabwean firms. Data was analysed using univariate, ordinal and binomial logistics regression analysis. These data analysis models confirmed that RBS was a significant driver of financial performance for ZSE listed firms when all the strategy frameworks were combined. However, evaluating the impact of each strategy framework separately showed that all the frameworks were significant in driving financial performance, with the exception of the Institutional Strategy Framework. All the firms were doing more or less the same on Institutional Strategy Framework (ISF), hence it could not be a predictor of financial performance under the regression models. However, the ISF had a high score on univariate evaluation method. It is against this background that the study recommended the use of the Resource Based Strategy Framework (RBS) in pursuit of increasing financial performance of firms as this has been empirically found to have a significant impact on the financial performance of firms in Zimbabwe. , Thesis (DBA) -- Faculty of Business and Economic Sciences, 2021
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  • Date Issued: 2021-12

A critical analysis of a taxpayer’s rights relating to a request by sars for relevant material in respect of an audit

  • Authors: Luff, Stephen Gary
  • Date: 2022-04
  • Subjects: Taxpayers , Value-Added Tax , Tax administration and procedure -- South Africa
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/57711 , vital:58223
  • Description: This treatise aimed to critically analyse a taxpayer’s rights relating to a request by SARS for relevant material, in respect of an audit (including information requested for the audit of prescribed tax periods). The study also considers whether such a request for relevant material infringes or threatens a taxpayer’s constitutional rights to privacy, information and just administrative action that is lawful, reasonable and procedurally fair. The research considered the information-gathering powers awarded to SARS in terms sections 3(2), 40 and 46 of the TAA versus a taxpayer’s rights to privacy, information and just administrative action in terms of the Constitution. The reasonable and justifiable limitation of taxpayers’ rights, in terms of the general limitation clause contained in section 36(1) of the Constitution, was also considered. The research method consisted of a literature review of various articles, journals, publications, books, statutes and related commentary, judicial decisions and comments of experts. The study revealed the following: • The definition of ‘relevant material’ allows SARS alone to subjectively determine what information is ‘foreseeably relevant’ for the ‘administration of a tax Act’, in respect of an audit. The threshold of what documentation is ‘foreseeably relevant’, is low, and the application of what is foreseeably relevant follows very broad grounds. • SARS’s discretion cannot be easily challenged as the provisions of section 46 of the TAA are peremptory and give rise to mandatory obligations, unless the taxpayer has ‘just cause’ for not providing the relevant material to SARS. • SARS must meet all the jurisdictional requirements of section 3(2) of the TAA to justify that the selection of a taxpayer for an audit or the request for relevant material is necessary for the purposes of the ‘administration of a tax Act’ and is not related to a ‘fishing expedition’ or some other ‘ulterior purpose’. • A taxpayer should evaluate the scope of the information requested to determine if it is ‘frivolous, over-zealous or patently irrelevant’ and falls outside the provisions of section 3(2). It is submitted that a taxpayer could resist such requests to information, to which SARS is not lawfully entitled, to ensure that its constitutional rights are not violated. • A taxpayer is not entitled to the information that SARS used to select it for an audit or SARS’s internal guidelines or policy manuals that are used by its assessors. The risk x indicators and red flags used by SARS to select a taxpayer for an audit constitute ‘SARS confidential information’ and a taxpayer does not have any legal right to specific reasons as to why his tax return has been selected for an audit. • SARS’s decision to request relevant material (or to conduct an audit) is a preliminary or initial step of a process and does not constitute ‘administrative action’ in terms of the PAJA, as it does not adversely affect a taxpayer’s rights nor have a direct external legal effect. A taxpayer therefore cannot rely on the PAJA to refuse such a request. • Even non-administrative action is subject to the broad constitutional ‘principle of legality’, which is an aspect of the rule of law implicit in the Constitution and provides a safety net when the PAJA does not apply. SARS must act within the scope of section 46 and the information requested must constitute ‘relevant material’ and must be ‘foreseeably relevant’ for the purposes of ‘administration of a tax Act’. SARS may not exercise its discretionary investigative powers in an arbitrary or irrational manner and its requests for information must be based on sound, rational decision-making. , Thesis (MA) -- Faculty of Business and Economic science, 2022
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  • Date Issued: 2022-04

A critical analysis of disaster risk management in local governance with reference to Sarah Baartman District Municipality

  • Authors: Oosthuizen, Rene Cheryl
  • Date: 2018
  • Subjects: Disaster relief -- Citizen participation , Risk management -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape -- Citizen participation Rural development projects -- South Africa -- Eastern Cape Community development -- South Africa -- Eastern Cape
  • Language: English
  • Type: Thesis , Doctoral , DPhil
  • Identifier: http://hdl.handle.net/10948/34487 , vital:33385
  • Description: The devastation and destruction caused by natural and man-made disasters have become a global concern, particularly as such disasters affect the most vulnerable in society. The devastation they wreak frequently involves loss of lives and property. Globally, Disaster Management has moved in approach from reactive to proactive. Disaster management is now more than a field of study; it is the application of practices and principles which enable disasters to be managed both prior to and in the aftermath of their occurrence. Disaster risk management is the development approach to Disaster Management. The study addresses the integration of disaster risk management into integrated development planning at the local level in South Africa. The impact of disasters on social and economic development is of special interest. In many instances, resources that have been planned for development have to be diverted for response activities during disasters. Thus, development and disaster risk management are two sides of the same coin and should be dealt with in unison and not separately. There is also now widespread international acknowledgement for the idea of mainstreaming disaster risk management into development planning, particularly at the local level of government. The central argument of this study is that by integrating disaster risk management plans into integrated development plans at the local level, the risks faced by communities can be reduced. Risks can be even further reduced, and development enhanced when communities play an active role in disaster risk management. Within this context, the main objective of the study was to develop a model for integrating disaster risk management plans into integrated development plans at the local level. To achieve this key objective, the study used theoretical and empirical studies. The theoretical aspect focussed on international frameworks and national legislation for Disaster Management. Legislative requirements pertaining to the involvement of communities in integrated development planning were explored, as was the literature on asset-based community development. Empirical research complimented the theoretical research through the use of qualitative methods to collect data. This involved semi-structured interviews with eight government officials involved in provincial, district and municipal Disaster Management programmes, and focus group discussions with sixty ward committee members, so that community viewpoints would be included. The findings of the study reveal that the integration of disaster risk management plans into integrated development plans at the local level can greatly contribute towards reducing the risks faced by communities, especially high-risk communities. The study also revealed that by carefully considering and using community assets, local government could ameliorate the financial effects of Disaster Management and empower communities as first responders. The thesis gives an outline of a model that may be used by local government to integrate risks and community assets into an integrated development plan.
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  • Date Issued: 2018

A critical analysis of organisational justice in the South African financial service industry

  • Authors: Mrwebi, Viwe
  • Date: 2018
  • Subjects: Organizational behavior , Financial services industry -- South Africa -- Management Intrinsic motivation Employee retention Labor turnover
  • Language: English
  • Type: Thesis , Doctoral , DPhil
  • Identifier: http://hdl.handle.net/10948/33065 , vital:32513
  • Description: Organisational justice has captured the interest of scholars in recent years since it is associated with the perceptions and reactions of an individual, to the presence of fairness in an organisation. It thus captures what an individual feel or evaluates to be, morally correct rather than viewing it to be something prescriptive. This study was aimed at investigating the extent of organisational justice on organisational citizenship behaviour, ethical behaviour and employee retention in the South African financial services industry. A hypothetical model and measuring instrument was developed in order to investigate factors that may influence the organisational justice in the financial services industry. Six independent variables (trustworthiness of management, employee engagement, reward system, organisational transparency, two-way communication and organisational climate) were identified as variables that have the potential to influence organisational justice (mediating variable). It was also hypothesised that organisational justice) has the potential to affect the dependent variables (organisational citizenship behaviour, ethical behaviour and employee retention). Furthermore, nine null-hypotheses were developed to test the relationship between independent, mediating and dependent variables. All these variables were clearly defined and operationalised with various items that were obtained from other measuring instruments or self-developed items. A quantitative research approach followed. This study made use of the non-probability sampling technique, specifically convenient and judgemental sampling, as there is no data base of financial services firms available in South Africa. A purposive sample of 800 respondents was drawn from four provinces in South Africa. Factor and regression analyses were used to test the significance of the relationship between the various independent and dependent variables. The mediating variable of organisational justice was viewed by respondents as a two-dimensional construct, namely procedural-interactional justice and distributive justice. Consequently, intrinsic rewards, extrinsic rewards, organisational transparency and organisational climate were identified as independent variables that could have an impact on the procedural-interactional justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between trustworthiness of management and employee engagement and procedural-interactional justice. The independent variables, trustworthiness of management, extrinsic rewards and organisational climate, could have an impact on distributive justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between employee engagement, intrinsic rewards, organisational transparency and distributive justice. The findings of this study have contributed to the body of knowledge in the financial services literature in South Africa, by developing a theoretical model and a measuring instrument of organisational justice in the financial services industry. The antecedents of organisational justice in the financial services industry are not well documented in literature and findings of this study could thus contribute towards closing this gap in literature. The findings of this study could also inform policy formulation to assist with the implementation of organisational justice programmes in the financial services industry. This study provided useful and very practical guidelines to organisations in order to ensure the effective strategising and management of OJ that could enhance their local and global competitiveness and long-term survival.
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  • Date Issued: 2018

A critical analysis of South African anti-money laundering legislation regarding cryptocurrency

  • Authors: Bowden, Susan
  • Date: 2019
  • Subjects: Money laundering -- South Africa , Money -- Law and legislation -- South Africa Electronic funds transfers Money -- Technological innovations
  • Language: English
  • Type: Thesis , Masters , LLM
  • Identifier: http://hdl.handle.net/10948/42107 , vital:36626
  • Description: Cryptocurrencies are decentralised virtual currencies, using blockchain technology to process peer-to-peer electronic payments. In 2009, the first successful cryptocurrency, Bitcoin, was established. As a result of the Internet, cryptocurrencies had soon made their way into South Africa. As such, cryptocurrencies are currently not included under the definition of a legal tender and therefore remain unregulated by the legal framework. This issue is examined within this research project. The objectives were to understand the concepts of cryptocurrency, the relevance in the financial sector, the associated risks and to establish whether regulatory interference is necessary for the operation of cryptocurrency. The legal and regulatory framework of cryptocurrencies within Canada, the United States of America and the European Union were compared to that of South Africa. The research explained that cryptocurrencies are decentralised convertible currencies which are secured by cryptography. It highlighted the risks associated with cryptocurrencies, some of which are detrimental due to the wide use of cryptocurrencies. One of the risks included using cryptocurrencies to launder money. In order to mitigate these risks, jurisdictions such as Canada, the United States of America and the European Union have begun to regulate cryptocurrencies by establishing a legal framework for its operation. However, no such legal framework existed in South Africa for the regulation of cryptocurrencies. As a result, the South African Reserve Bank and National Treasury released position papers, which warn consumers of the associated risks. Therefore, the conclusion was made that regulatory intervention is necessary in South Africa. Following this, the recommendation was made to integrate cryptocurrencies into relevant existing legislation. It was recommended that regulation is the most effective method of combatting money laundering using cryptocurrencies.
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  • Date Issued: 2019

A critical analysis of the criteria applied in South Africa to distinguish an independent contractor from an employee for income tax purposes

  • Authors: Mkhoma, Londekile Nosipho
  • Date: 2023-04
  • Subjects: Independent contractor , Common law tests , Income tax
  • Language: English
  • Type: Master's theses , text
  • Identifier: http://hdl.handle.net/10948/61702 , vital:71827
  • Description: The study set out to critically analyse the criteria used by South Africa to determine the distinction between independent contractors and employees. Comparisons are also drawn with the criteria used in the United Kingdom(UK) and New Zealand (NZ) to assess whether there are new ideas that can be drawn from these and help improve the criteria used in South Africa. This was motivated by the ongoing debates around this issue and the desire to make a contribution that might bring some new insights and clarity. Under South African tax legislation employers are only obliged to deduct income tax from persons identified as employees while on the other hand, they cannot deduct tax contributions from the money paid to independent contractors for services rendered. Furthermore, there is no statutory definition for the term “independent contractor” in the Income Tax Act of South Africa nor in the country’s labour legislation. The definition of this term has largely been established by the labour courts in instances where disputes have arisen around these matters. Using a doctrinal research method (including a comparative legal research), which is a qualitative research approach, articles, statutes, judgements, explanatory memoranda, and policy documents on the subject under investigation were analysed. It is submitted that the criteria used in the two countries used in the comparison are similar to the ones used in South Africa, with some variations. All three countries use similar tests to make their determinations and a survey of the UK and NZ’s case law indicates that the most preferred criteria are the multifactoral approach to determine the true nature of the relationship between employers and their employees. This approach has been found to be more flexible which allows it to accommodate the changes that are occurring in the world of work. In the South African context, the labour court has adopted a substance-over-form approach in making their determinations, arguing that the nature of the working relationship between employer and employee is a more important indicator than the mere contents of a written contract. The labour court has also used labour legislation mainly to assist in the interpretation of the distinction between independent contractors and employees. The study established that the criteria used in the UK is a bit more complex because workers are put in three different categories and the definition of employee is not 4 uniform in all the available statutes. In New Zealand the multiple factor approach is preferred just like in South Africa. In conclusion is submitted that the study established that there is nothing, other than the UK’s Mutuality of Obligation Test, that would assist in further clarifying the criteria used to classify employees or independent contractors in South Africa , Thesis (MA) -- Faculty of Faculty of Business and Economic Sciences, 2023
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  • Date Issued: 2023-04

A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation

  • Authors: Zulu, Nkosinathi
  • Date: 2018
  • Subjects: Income tax -- Law and legislation -- South Africa , Income tax -- South Africa Tax planning -- South Africa Taxation -- South Africa
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/35885 , vital:33856
  • Description: The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind the contributions made. Donations, payments made by ‘Blessors’, and child maintenance are fundamental objects of attention in this study, although all maintenance payments are considered from a tax perspective with reference to the Income Tax Act No 58 of 1962. The main aim of the study was to illustrate and analyse the interaction of the rules governing the taxation of maintenance payments. Tax abuse was assessed in relation to the anti-avoidance provisions in effect in the legislation. The results were benchmarked against data relating to Australia. In the social context, a fundamental difference in the systems was observed, and the Australian provision may be considered for possible adoption in South Africa. In the context of tax per se, the study found that the operation of the attribution rules in the provisions in South African tax law pertaining to the taxation of child maintenance renders the provisions adequate.
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  • Date Issued: 2018

A critical analysis of the service quality dimensions of a mobile telecommunication service provider

  • Authors: Crous, Pierre
  • Date: 2018
  • Subjects: Customer relations -- Management , Consumer satisfaction Telecommunication -- Customer services Cell phone services industry
  • Language: English
  • Type: Thesis , Masters , MBA
  • Identifier: http://hdl.handle.net/10948/21571 , vital:29582
  • Description: In the current age, companies are redesigning the way they perform daily operations based on the principles of the Fourth Industrial Revolution. Industry 4.0 will lead to the integration of the Internet of Things (IoT), cloud computing and mobilisation into the daily operations of companies across various industries which stay connected to guidance software by means of 3G or 4G SIM cards. This increasing demand for mobilisation and communication technologies has encouraged more interest from investors to invest in the Mobile Telecommunication Industry (MTI). The aforementioned leads to heightened competition among Mobile Telecommunication Service Providers (MTSP), already competing in a fiercely contested market. For service providers to guarantee success in such a highly competitive market, companies should endeavour to provide superior quality and customer-centric services to retain and attract customers. Service providers that provide their customers with quality experiences gain a competitive advantage over rival firms and enjoy increased financial returns. Thus, companies measure their service quality (SQ) continuously to understand what consumers need and want as well as to ascertain how customers perceive the quality of service provision of the organisation. Therefore, this research study introduces and discusses various SQ measurement instruments and dimensions that may be relevant for a MTSP to consider when measuring SQ. This study further provides a broad overview of the latest techniques and best practices that popular service providers have applied globally, to enhance their SQ measurement In order to facilitate the SQ measurement process, researchers have designed different instruments, tailored for measuring SQ in various particular industries, by identifying and incorporating relevant industry-specific SQ dimensions. This enables the measurement of the customer perceived performance of each individual dimension for a particular service provided in a specific industry. In order to initiate a SQ measurement project, companies employ a variety of techniques to collect data. In this research study, the SQ data collection technique and resultant data set of a South African Mobile Telecommunication Service Provider (SAMTSP) were analysed to evaluate present service quality processes and provide guidelines to a SAMTSP on improved processes to implement to determine its service quality levels. Eight independent variables were identified from the quantitative data in the service quality data set provided by a SAMTSP for the purposes of this study. The dependent variable was identified as Performance which served as the unit of measurement for the independent variables. The qualitative data analysis applied to the qualitative data in the provided data set, revealed three Attitudes (key patterns) namely Positive, Neutral and Negative. Moreover, 14 themes were extracted from these Attitudes and which provide deeper insight into customer sentiments with regards to the overall performance of a SAMTSP. The results indicated that the SAMTSP may not have targeted the necessary SQ dimensions. It was also found that the data collection technique employed by the SAMTSP to create the SQ data set had certain limitations that might have negatively impacted upon the relevance and quality of the SQ data collected. The findings further suggest that the MTSP could follow a better SQ measurement process.
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  • Date Issued: 2018

A critical analysis of the South African government's approach to social cohesion

  • Authors: Daniels, Lorna
  • Date: 2019
  • Subjects: Social integration , Social participation Economics -- Sociological aspects
  • Language: English
  • Type: Thesis , Masters , MA
  • Identifier: http://hdl.handle.net/10948/38079 , vital:34315
  • Description: The work of scholars and government programme have in the last decade or more paid a considerable amount of attention to the issue of fostering social cohesion under conditions on the increase rate of community- level upheavals and localized conflict. While some studies critique the South African government’s social cohesion strategy of 2012 in the main, others seek to identify its measurements and develop barometers to track its progress.
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  • Date Issued: 2019

A critical analysis of the South African Revenue Service (SARS) dispute resolution process

  • Authors: Olivier, Carl Hendré
  • Date: 2018
  • Subjects: South African Revenue Service , Conflict management Civil procedure -- Trials, litigation, etc Dispute resolution (Law) -- South Africa
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/23011 , vital:30294
  • Description: The SARS dispute resolution process was developed to ensure disputes are resolved in a constitutional manner (i.e. fair, accountable and efficient). The aim of this study was to investigate whether the dispute resolution process adheres to the constitutional requirements as required in terms of section 195 of the Constitution. The study summarised the rules of the dispute process in the various stages (i.e. assessment / discovery stage, objection stage, appeal stage and the litigation stage). The litigation stage was considered to be out of the scope for the study. Using the summary, the significant processes were identified based on set criteria for detailed analysis. The significant processes identified were:Prescribed form and manner, date of delivery and objection against an assessment and extension of time periods, Reasons for assessment, Appeal against rejection of an objection Each of the significant processes was analysed in detail by considering the treatment of the processes in various cases in the courts. Based on the analysis, the following conclusions were reached on the significant processes:Prescribed form and manner, objection against an assessment and extension of time periods – This process was considered to be flawed since the process does not provide for the SARS to be responsible for clerical or processing errors. It was recommended that the taxpayer should not be bound by the set timelines should the SARS issue an assessment which contains clerical or processing errors. It was also noted that there are no set rules when there is evidence of fraud, misrepresentation or non-disclosure of material facts in the case and it was recommended that set rules be included in the rules and the TAA to address the consequences, prescription period and processes surrounding cases where fraud, misrepresentation or non-disclosure of material facts is present. Reasons for assessment – The process was considered to be adequate, however it was recommended that the process be improved by including a set criteria for the SARS to comply with when providing reasons for an assessment to the taxpayer., Appeal against rejection of an objection – The process was considered to be adequate. Based on the findings, the conclusion was drawn that the dispute resolution process is considered to be adequate and constitutional with some reservations.
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  • Date Issued: 2018

A critical appraisal of 21st century peacebuilding in post-colonial Africa

  • Authors: Kepe, Lukhanyo
  • Date: 2018
  • Subjects: Peace-building -- Africa -- 21st century , Conflict management -- Africa Africa -- Politics and government Peacekeeping forces -- Developing countries
  • Language: English
  • Type: Thesis , Masters , MPhil
  • Identifier: http://hdl.handle.net/10948/30726 , vital:31035
  • Description: This study presents a critical appraisal of 21st century peacebuilding in Africa predicated on the evasive nature of peace and development on the continent. Peacebuilding and development initiatives have tended to be unsustainable and post-conflict states have tended to revert to conflict shortly after transitions. This reversion is a cause for concern as the continent has made concerted efforts in establishing organisations and invested large sums of funds in ensuring that the prevalence of conflict and subsequent issues culminating from the instability of conflict-ridden nations diminish. Peacebuilding in Africa remains a field that is continually scrutinised due to the nuanced nature of conflict which occurs in the continent. These include, inter alia, the historically Eurocentric nature of conflict resolution endeavours of the contemporary society which subjects Africa towards being aspirants of modernity in perpetuity through peacebuilding efforts that embody conflict resolution methods that overlook the antecedents of the conflict; an endemic cycle that is erroneous to the efforts of bringing peace that is sustainable. Moreover, although there is an extensive body of work pertaining to understanding of sustainable peace, which focusses mostly on the political economy of conflict resolution and peacebuilding, it has been identified that not many studies have been done in a way which seeks to address the Eurocentric epistemologies, philosophies and practices which may affect peacebuilding in conflict ridden ‘post-colonial’ African states. Thus, the analytical perspective of the study will be to explore the orientation of ‘coloniality’ and ‘subjectivity’ in the field and attempt to bring in a decolonial perspective to the debates on conflict and peace in Africa. Quintessential to the author was the prevalence and reoccurrence of conflict in Africa, a pertinent feature which resulted to the development of this study. Moreover, the author undertook the journey which sought to unravel the nuanced nature in which conflict manifests in an African context, as well as seeking to establish sustainable methods of resolving conflict. By analysing various efforts and existing methods of peacebuilding, the author aims to find the problem to the cause which leads conflict ridden states to revert to conflict. The study is fundamentally premised on the theoretical and analytical critic of conflict resolution in Africa.
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  • Date Issued: 2018

A critical discourse analysis of Nelson Mandela University’s Facebook page: a case of transformational communication

  • Authors: Ndayi, Viwe
  • Date: 2018
  • Subjects: Facebook (Electronic resource) , Online social networks Internet marketing Communication in management Nelson Mandela University Metropolitan University -- Communication
  • Language: English
  • Type: Thesis , Masters , MA
  • Identifier: http://hdl.handle.net/10948/32815 , vital:32366
  • Description: The South African Department of Higher Education and Training (DHET) calls for all Higher Education Institutions (HEIs) to develop, execute and establish strategies for achieving transformed racial truths - inside and outside the classroom. In HEIs, the social media platform, and most particularly, Facebook, is increasingly being used as a platform to critically and rigorously engage students and universities. The study presents Facebook as a social media platform that can contribute towards the transformation agenda. To illustrate this, the Nelson Mandela University was used as a single case study. Using a qualitative research approach, Critical Discourse Analysis (CDA) was used to analyse the Facebook posts that were shared by the university in 2015. This was done in consideration of the national Higher Education transformation themes, the university’s Vision 2020 strategic goals, as well as the university’s values. It was found that the institution partially uses the platform to address transformation. In addition to this, it was found that race representation for posts relating to excellence, student recruitment and protests reinforce race-based stereotypes. To address the gaps, the study recommends that the university includes posts that enhance engagement, race literacy, and race representation. The study contributes to the developing literature on the use of social media towards race transformation in South African HEIs.
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  • Date Issued: 2018

A critical exploration of the attitudes towards and knowledge of natural resource management amongst first-year Natural Resource Management students

  • Authors: Jooste, Eileen
  • Date: 2021-12
  • Subjects: Port Elizabeth (South Africa) , Eastern Cape (South Africa) , South Africa
  • Language: English
  • Type: Master's , text
  • Identifier: http://hdl.handle.net/10948/53666 , vital:45688
  • Description: Available literature suggests that there is a need to gain more understanding of what students’ environmental attitudes and knowledge are and how they are developed by education systems. Education, in general, plays an important role in students’ attitudes and their knowledge of the world around them. It can shape students’ awareness of their natural environment and contribute to their understanding of environmental issues. Education can also strengthen students’ critical thinking, build awareness, stimulate problem solving, and promote sustainable practices. It has the potential to empower students to address global challenges from their own diverse perspectives and prepare them to uphold the economy. Education can improve and maintain societal wellbeing and can help students to maintain the natural environment, along with achieving sustainable development. Environmental education, specifically, can play a big role in how students deal with the natural environment. The primary aim of this qualitative research study was to examine first-year students’ environmental attitudes and knowledge in the School of Natural Resource Management at the Nelson Mandela University George Campus, South Africa. First-year students’ environmental attitudes and knowledge were examined as they entered the university, and then again at the end of the first semester once they had completed a module in ecology. More specifically, at the outset of the research the objectives were (1) to establish an understanding of the baseline environmental attitudes and knowledge of first-year students who were undertaking three ecological modules being offered by the School of Natural Resource Management; (2) to assess the changes in the first-year students’ environmental attitudes and knowledge, using a post-intervention strategy; (3) to understand what type of teaching approaches were used by the lecturers teaching the ecological modules; and (4) to evaluate how the teaching approaches of the lecturers influenced the baseline environmental attitudes and knowledge of the student group. This research took place in the midst of the Corona Virus pandemic, which had significantly influenced the teaching and learning environment. Multiple education systems, including those of the Nelson Mandela University George Campus, had to rapidly transition to online teaching and learning. So, although unplanned for, this research could not ignore the rapid transition to online teaching and learning and the role it played in shaping the first-year School of Natural Resource Management students’ environmental attitudes and knowledge. It also impacted the teaching approaches of the environmental lecturers. An additional objective in response to the rapid transition to online teaching and learning was, therefore, added: (5) to understand the experiences of the first-year School of Natural Resource Management students and the three environmental lecturers who had to rapidly transition to online teaching and learning. Data was collected via questionnaires and semi-structured interviews with students and staff in the School of Natural Resource Management at Nelson Mandela University George Campus within three different natural resource management programs, namely Agriculture, Nature Conservation, and Forestry. Baseline questionnaires were conducted with 107 students for a baseline assessment as the students entered the university. An online post-intervention questionnaire was conducted with 33 of the initial group of students at the end of the semester for a post-intervention assessment. In-depth semi-structured interviews were conducted with three environmental lectures before they taught their three ecology modules in each of the programs. Additional online semi-structured interviews were also done with the same three environmental lectures after the rapid transition to online teaching and learning took place. The significant findings from this research were analyzed and discussed. This included the baseline environmental attitudes and knowledge of the student body upon arrival at the university and the changes in their environmental attitudes and knowledge after they were exposed to the ecology modules taught in each of the programs. The discussion also included the teaching approaches adopted by the environmental lecturers and the influence their teaching approaches had on the students’ environmental attitudes and knowledge. In addition, the results shed light on the experiences of students and lecturers during the rapid transition to online teaching and learning. The main conclusions reached were that the first-year School of Natural Resource Management students did not have a deep understanding of ecological concepts prior to arriving at university, but they did show a concern for the natural environment. Their lack of understanding was reduced as the students progressed with the ecology module. A greater understanding resulted in a change in students’ perspectives on the ecological module, their program, and the industry they were preparing to enter after being exposed to the ecology module. The environmental lecturers’ teaching approaches contributed to improving the students’ environmental attitudes and knowledge. When it came to the rapid transition to online teaching and learning, both the first-year School of Natural Resource Management students and environmental lecturers experienced benefits and challenges. , Thesis (MSc) -- Faculty of Science, School of Natural Resource Management, 2021
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  • Date Issued: 2021-12

A critical review of the penalty provisions of the Tax Administration Act

  • Authors: Mavundla, Dineo Shaleen
  • Date: 2018
  • Subjects: South Africa -- Tax Administration Act, 2011 , Tax administration and procedure Taxation -- Law and legislation -- South Africa
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/31808 , vital:31847
  • Description: In previous years SARS faced a challenge of imposing additional taxes and penalties consistently. The Tax Administration Act (TAA) was introduced in order to consolidate the administrative provisions of the various taxation acts and to consistently apply penalty provisions that were previously included in, amongst others, section 75B and 76 of the Income Tax Act and section 60 of the Value Added Tax (VAT) Act. The penalty provisions are contained in chapter 15, 16 and 17 of the TAA. These penalty provisions now apply to all tax types, excluding customs and excise. It could be said that the tax system in South Africa is based on an honesty policy. Taxpayers are expected to submit accurate returns. The main purpose of the penalties is to ensure the accuracy of the returns submitted and to avoid loss to the fiscus. The principle found in ITC 14891 is "a relevant factor in the assessment of a penalty is the loss occasioned to the fiscus.". This study critically analyses the administrative non-compliance penalties contained in chapter 15 and the understatement penalties in chapter 16 of the TAA. This was done through literature and case law (where appropriate), to determine what the legislature intends and to test the provisions against the Constitution and the Promotion of Administrative Justice Act (PAJA). It was found that the introduction of the penalty provisions in the TAA have not completely brought about consistency in the application of the penalties. It was 1 ITC 1489 53 SATC 99 at 108. also found that there were instances where penalty provisions were applied incorrectly, either by the system or by tax officials, which consequently added to taxpayers’ administrative burden. The current study proposes this as an unfair application of the penalty provisions as it deviates from the intention of the legislature.
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  • Date Issued: 2018

A crowdsensing method for water resource monitoring in smart communities

  • Authors: Banda, Clara Mloza
  • Date: 2019
  • Subjects: Data collection platforms
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: http://hdl.handle.net/10948/42449 , vital:36658
  • Description: Crowdsensing aims to empower a large group of individuals to collect large amounts of data using their mobile devices, with the goal of sharing the collected data. Existing crowdsensing studies do not consider all the activities and methods of the crowdsensing process and the key success factors related to the process. Nor do they investigate the profile and behaviour of potential participants. The aim of this study was to design a crowdsensing method for water resource monitoring in smart communities. This study opted for an exploratory study using the Engaged Scholarship approach, which allows the study of complex real-world problems based on the different perspectives of key stakeholders. The proposed Crowdsensing Method considers the social, technical and programme design components. The study proposes a programme design for the Crowdsensing Methodwhich is crowdsensing ReferenceFrameworkthat includes Crowdsensing Processwith key success factors and guidelines that should be considered in each phase of the process. The method also uses the Theory of Planned Behaviour (TPB) to investigate citizens’intention to participate in crowdsensing for water resource monitoring and explores their attitudes, norms and perceived behavioural control on these intentions. Understanding the profiles of potential participants can assist with designing crowdsensing systems with appropriate incentive mechanisms to achieve adequate user participation and good service quality. A survey was conducted to validate the theoretical TB model in a real-world context. Regression and correlation analyses demonstrated that the attitudes, norms and perceived behavioural control can be used to predict participants’ intention to participate in crowdsensing for water resource monitoring. The survey results assisted with the development of an Incentive Mechanism as part of the Crowdsensing Method. This mechanism incorporates recruitment and incentive policies, as well as guidelines derived from the literature review and extant system analysis. The policies, called the OverSensepolicies, provide guidance for recruitment and rewarding of participants using the popular Stackelberg technique. The policies were evaluated using simulation experiments with a data set provided by the case study, the Nelson Mandela Bay Municipality. The results of the simulation experiments illustrated that the OverSenserecruitmentpolicycan reduce the computing resources required for the recruitment of participants and that the recruitment policy performs better than random or naïve recruitment policies. The proposed Crowdsensing Method was evaluated using an ecosystem of success factors for mobile-based interventions identified in the literature and the Crowdsensing Method adhered to a majority (90%) of the success factors. This study also contributes information systems design theory by proposing several sets of guidelines for crowdsensing projects and the development of crowdsensing systems. This study fulfils an identified need to study the applicability of crowdsensing for water resource monitoring and explores how a crowdsensing method can create a smart community.
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  • Date Issued: 2019

A culturally responsive strategy for teaching sexual concepts in rural Xhosa secondary schools

  • Authors: Simayi, Ayanda
  • Date: 2021-11
  • Subjects: Sex instruction for children , Sex instruction for youth , Rural schools -- South Africa -- Eastern Cape
  • Language: English
  • Type: Doctorate's theses , text
  • Identifier: http://hdl.handle.net/10948/58519 , vital:59660
  • Description: While research shows that the recognition and integration of indigenous knowledge (IK) is an important issue for developing culturally responsive strategies when teaching and learning science to, and by, indigenous people, little has been said about cultural taboos of a sexual nature and their effects on teaching and learning. This study investigated issues of taboo language use when teaching topics of a sexual nature during high school Biology classes. It also investigated the effects of a teacher development intervention based on Ogunniyi’s Contiguity Argumentation Theory (CATPD) towards culturally responsive teaching strategies. Four phases in one cycle of a Critical Participatory Action Learning and Action Research (CPALAR) design were used in schools located in deep rural villages with a sample of Life Science Grade 12 teachers. Initially, 30 teachers answered a semi-structured questionnaire aimed at identifying cultural restrictions that could impede the teaching of sexual concepts (Stage 1). Stages 2-4 included seven participants of both gender. Data were generated from two sets of drawings with descriptions and audio recorded focus group discussions. The teaching of a collectively developed Indigenised Teaching Strategy lesson by a group-selected ‘modelteacher’ was video-recorded and analysed. Written participant evaluation is presented in a flow chart. Data analysis was done by manual thematic data analysis and by using Atlas ti. 8. The use of multiple data collection strategies contributed to the trustworthiness and credibility of the study. The few existing studies on cultural taboos report avoidance of using the vernacular for biological terminology and promote the exclusive use of standard, terms in English. In contrast, Xhosa IK-based sexual euphemisms derived from elderly, unlearned Xhosa women were successfully used for teaching sexual concepts. The teachers reported their findings through the cultural lens of Xhosa people. Cognitive change from the suppressed level in the CAT hierarchy to a more harmonious equipollent level of understanding was brought about using Bakhtin’s theory of heteroglossia and the indigenist cognitive perspective of Contiguity Argumentation Theory. This cognitive shift enabled verbalisation of the culturally avoided taboo sexual concepts. The transition in thinking symbolised transformation in terms of critical pedagogy. The claim is made that using Contiguity Argumentation Theory (CAT) and Bakhtin’s explanations of heteroglossia provides an effective professional intervention in a deeply culturally determined Xhosa community. While not generalisable, the effect of this strategy should be of value when considering teacher development in indigenous communities and disciplines. , Thesis (PhD) -- Faculty of Education, 2021
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  • Date Issued: 2021-11
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