A comparative analysis of the effects of different Levels of Education on growth in African Economies
- Authors: Mkhosana, Nomathamsanqa
- Date: 2020
- Subjects: Economic development -- Effect of education on , Education -- Economic Aspects
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/50393 , vital:42161
- Description: The economic growth and development of a country depend on the educational opportunities available to its citizens. Education is deemed to influence economic growth via improved labour productivity particularly through knowledge and skills accumulation by promoting technological improvement and innovation. The aim of the study was to highlight the importance of each level of education on economic growth of African countries. The objective of the study was to find which level of education (primary, secondary and tertiary) has the most significant effect on economic growth. To obtain this objective, the study using two panel cointegration methods, the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) method applied to data covering the period of 2000 to 2017, the study aimed at sampling 10 educated economies and 10 advanced economies in Africa, since South Africa and Kenya belong in both categories, the study a total of 18 African economies. The results of the study show discrepancies, that is, primary and secondary education being most beneficial towards more advanced economies whilst only tertiary education is beneficiary towards more educated African countries. Policy implications are provided.
- Full Text:
- Date Issued: 2020
- Authors: Mkhosana, Nomathamsanqa
- Date: 2020
- Subjects: Economic development -- Effect of education on , Education -- Economic Aspects
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/50393 , vital:42161
- Description: The economic growth and development of a country depend on the educational opportunities available to its citizens. Education is deemed to influence economic growth via improved labour productivity particularly through knowledge and skills accumulation by promoting technological improvement and innovation. The aim of the study was to highlight the importance of each level of education on economic growth of African countries. The objective of the study was to find which level of education (primary, secondary and tertiary) has the most significant effect on economic growth. To obtain this objective, the study using two panel cointegration methods, the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) method applied to data covering the period of 2000 to 2017, the study aimed at sampling 10 educated economies and 10 advanced economies in Africa, since South Africa and Kenya belong in both categories, the study a total of 18 African economies. The results of the study show discrepancies, that is, primary and secondary education being most beneficial towards more advanced economies whilst only tertiary education is beneficiary towards more educated African countries. Policy implications are provided.
- Full Text:
- Date Issued: 2020
A comparative study between the Seychelles and Singapore as a tax haven for the incorporation of a foreign structure of a resident company
- Wagener, Petrus Johannes Crous
- Authors: Wagener, Petrus Johannes Crous
- Date: 2017
- Subjects: Tax havens , Banks and banking, Foreign -- Taxation -- Seychelles , Banks and banking, Foreign -- Taxation -- Singapore , Taxation -- Seychelles , Taxation -- Singapore
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21208 , vital:29456
- Description: Companies in South Africa will generally attempt to reduce their tax burden, and over the last ten years the use of Singapore and the Seychelles as tax haven jurisdictions’ have increased significantly. Singapore and the Seychelles are well known for their low or zero tax rates and for their confidentiality policies in respect of providing information to foreign tax authorities. It is because of these policies that individuals and businesses invest huge amounts in these countries. There is however uncertainty as to what type of foreign structure a resident company in South Africa may incorporate in the above-mentioned tax haven jurisdictions in order to receive the most effective tax benefit. The aim of this treatise was to identify the different foreign structures in Singapore and the Seychelles which a South African resident company may incorporate. Resulting from this research certain issues have been identified relating to the type of foreign structure and a major one is summarised below: The concept of “place of effective management” used to determine tax residence or as the tie-break clause concept under a double tax agreement. As stated in the case of Oceanic Trust Co Ltd NO v C: SARS (2012) 74 SATC 1275 which is in line with foreign precedents, the test is one of substance over form and the approach to determine “place of effective management” may be to attribute human characteristics to a structure to establish where it is effectively managed. Thus, South African companies can make use of Singapore or the Seychelles as tax havens and incorporate a foreign structure which will be seen as not being resident in South Africa to distribute passive income sources out of South Africa, without paying taxes in the country (withholding taxes may be levied in the tax havens). This should be of concern from the point of view of the South African government. Another issue noted in this treatise related to the use of offshore trusts as a foreign structure for a South African resident company may be the more effective option seeing that the controlled foreign company legislation is not applicable on offshore trusts, reducing the risk of taxation on foreign income of a South African resident company when it is held in an offshore trust. The above issues that have been identified present opportunities to South African resident companies to take advantage of the current tax legislation. It is further recommended that resident companies need to consider the South African domestic tax law implications, respective double tax agreements with both Singapore and the Seychelles as well as the domestic tax laws of these tax haven jurisdictions when planning on incorporating a foreign structure.
- Full Text:
- Date Issued: 2017
- Authors: Wagener, Petrus Johannes Crous
- Date: 2017
- Subjects: Tax havens , Banks and banking, Foreign -- Taxation -- Seychelles , Banks and banking, Foreign -- Taxation -- Singapore , Taxation -- Seychelles , Taxation -- Singapore
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21208 , vital:29456
- Description: Companies in South Africa will generally attempt to reduce their tax burden, and over the last ten years the use of Singapore and the Seychelles as tax haven jurisdictions’ have increased significantly. Singapore and the Seychelles are well known for their low or zero tax rates and for their confidentiality policies in respect of providing information to foreign tax authorities. It is because of these policies that individuals and businesses invest huge amounts in these countries. There is however uncertainty as to what type of foreign structure a resident company in South Africa may incorporate in the above-mentioned tax haven jurisdictions in order to receive the most effective tax benefit. The aim of this treatise was to identify the different foreign structures in Singapore and the Seychelles which a South African resident company may incorporate. Resulting from this research certain issues have been identified relating to the type of foreign structure and a major one is summarised below: The concept of “place of effective management” used to determine tax residence or as the tie-break clause concept under a double tax agreement. As stated in the case of Oceanic Trust Co Ltd NO v C: SARS (2012) 74 SATC 1275 which is in line with foreign precedents, the test is one of substance over form and the approach to determine “place of effective management” may be to attribute human characteristics to a structure to establish where it is effectively managed. Thus, South African companies can make use of Singapore or the Seychelles as tax havens and incorporate a foreign structure which will be seen as not being resident in South Africa to distribute passive income sources out of South Africa, without paying taxes in the country (withholding taxes may be levied in the tax havens). This should be of concern from the point of view of the South African government. Another issue noted in this treatise related to the use of offshore trusts as a foreign structure for a South African resident company may be the more effective option seeing that the controlled foreign company legislation is not applicable on offshore trusts, reducing the risk of taxation on foreign income of a South African resident company when it is held in an offshore trust. The above issues that have been identified present opportunities to South African resident companies to take advantage of the current tax legislation. It is further recommended that resident companies need to consider the South African domestic tax law implications, respective double tax agreements with both Singapore and the Seychelles as well as the domestic tax laws of these tax haven jurisdictions when planning on incorporating a foreign structure.
- Full Text:
- Date Issued: 2017
A comparison of the values of water inflows into selected South African estuaries : the Heuningnes, Kleinmond, Klein, Palmiet, Cefane, Kwelera and Haga-Haga
- Authors: Dikgang, Johane
- Date: 2008
- Subjects: Estuaries -- South Africa -- Cost efffectiveness , Water-supply -- South Africa -- Economic aspects
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8994 , http://hdl.handle.net/10948/804 , Estuaries -- South Africa -- Cost efffectiveness , Water-supply -- South Africa -- Economic aspects
- Description: “An estuary is a partially or fully enclosed body of watera) which is open to the sea permanently or periodically; b) within which the sea water can be diluted, to an extent that is measurable, with freshwater drained from inland” (National Water Act, 1998). Estuaries are ecologically important because they are habitats for birds, fish and plants and they are valuable because they provide human beings with food (fish) and recreational pleasure in the form of unique views, bird watching and opportunities for swimming and boating. It is in this context that they may be said to provide economic goods and services for current and future generations. The provision of these services is dependent on the inflow of freshwater into estuaries. The problem with estuarine freshwater demand is that estuaries are the ‘last in line’, literally and perhaps in the typical prioritisation of human wants by government. Clearly it is imperative that the value of freshwater inflows into estuaries be determined and these values incorporated into catchment management decision making. South African estuaries have in the past mainly been managed on a piecemeal basissometimes in the interest of fishermen, sometimes property development owners and sometimes other local interest groups. This situation changed with the National Water Act of 1998. One of its objectives was to address the mismanagement and inadequate research about water inflow impacts on estuaries (Allanson and Baird, 1999). The global warming phenomenon is going to negatively affect estuaries and put more pressure on the availability of freshwater inflows into estuaries, as well as the availability of drinking water. The majority of South African estuaries are temporally open/closed and experiencing reduced functioning due to reductions of freshwater inflow to them. Given the overwhelming evidence available on the significance of freshwater inflow to estuary functionality, it is clear that an important component of catchment management is the allocation of river water into estuaries. Economic guidance comes in the form of comparisons of value. There are seven estuaries for which values were generated, the Heuningnes, Kleinmond, Klein, Palmiet, Cefane, Kwelera and Haga- Haga. All of the seven estuaries fall in areas characterized by warm temperate climates and low rainfall levels. Estuary services, like many other environmental services, are not traded in the markets. For this reason, in order to estimate their value, reference must be made to proxy markets, and methods of valuation have to be employed that can use proxy market information - like the contingent valuation method (CVM), the travel cost method (TCM) and the hedonic pricing method (HPM). For the purpose of this research the CVM was preferred because it is best suited to including passive or nonuse values. The CVM estimated values are compared with other values generated using the TCM. The information required to make the CVs was gathered through surveys in at the seven selected estuaries from December 2005 to April 2006. From this information sample mean and median Willingness to Pay (WTP) values for freshwater were calculated, socio economic profiles were generated, the importance that respondents attached to various activities in the estuary was deduced, and, Tobit and Ordinary Least Squares (OLS) statistics models were used to predict household WTP. The Total WTP (TWTP) for each estuary was obtained by multiplying the median WTP by the total number of households that use the estuary. The median WTP is preferred to the mean WTP because of a skewed bid distribution of WTP among the users. The value per m3 of freshwater was obtained by dividing the TWTP by the total forecast reduction in water inflows into the estuary.
- Full Text:
- Date Issued: 2008
- Authors: Dikgang, Johane
- Date: 2008
- Subjects: Estuaries -- South Africa -- Cost efffectiveness , Water-supply -- South Africa -- Economic aspects
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8994 , http://hdl.handle.net/10948/804 , Estuaries -- South Africa -- Cost efffectiveness , Water-supply -- South Africa -- Economic aspects
- Description: “An estuary is a partially or fully enclosed body of watera) which is open to the sea permanently or periodically; b) within which the sea water can be diluted, to an extent that is measurable, with freshwater drained from inland” (National Water Act, 1998). Estuaries are ecologically important because they are habitats for birds, fish and plants and they are valuable because they provide human beings with food (fish) and recreational pleasure in the form of unique views, bird watching and opportunities for swimming and boating. It is in this context that they may be said to provide economic goods and services for current and future generations. The provision of these services is dependent on the inflow of freshwater into estuaries. The problem with estuarine freshwater demand is that estuaries are the ‘last in line’, literally and perhaps in the typical prioritisation of human wants by government. Clearly it is imperative that the value of freshwater inflows into estuaries be determined and these values incorporated into catchment management decision making. South African estuaries have in the past mainly been managed on a piecemeal basissometimes in the interest of fishermen, sometimes property development owners and sometimes other local interest groups. This situation changed with the National Water Act of 1998. One of its objectives was to address the mismanagement and inadequate research about water inflow impacts on estuaries (Allanson and Baird, 1999). The global warming phenomenon is going to negatively affect estuaries and put more pressure on the availability of freshwater inflows into estuaries, as well as the availability of drinking water. The majority of South African estuaries are temporally open/closed and experiencing reduced functioning due to reductions of freshwater inflow to them. Given the overwhelming evidence available on the significance of freshwater inflow to estuary functionality, it is clear that an important component of catchment management is the allocation of river water into estuaries. Economic guidance comes in the form of comparisons of value. There are seven estuaries for which values were generated, the Heuningnes, Kleinmond, Klein, Palmiet, Cefane, Kwelera and Haga- Haga. All of the seven estuaries fall in areas characterized by warm temperate climates and low rainfall levels. Estuary services, like many other environmental services, are not traded in the markets. For this reason, in order to estimate their value, reference must be made to proxy markets, and methods of valuation have to be employed that can use proxy market information - like the contingent valuation method (CVM), the travel cost method (TCM) and the hedonic pricing method (HPM). For the purpose of this research the CVM was preferred because it is best suited to including passive or nonuse values. The CVM estimated values are compared with other values generated using the TCM. The information required to make the CVs was gathered through surveys in at the seven selected estuaries from December 2005 to April 2006. From this information sample mean and median Willingness to Pay (WTP) values for freshwater were calculated, socio economic profiles were generated, the importance that respondents attached to various activities in the estuary was deduced, and, Tobit and Ordinary Least Squares (OLS) statistics models were used to predict household WTP. The Total WTP (TWTP) for each estuary was obtained by multiplying the median WTP by the total number of households that use the estuary. The median WTP is preferred to the mean WTP because of a skewed bid distribution of WTP among the users. The value per m3 of freshwater was obtained by dividing the TWTP by the total forecast reduction in water inflows into the estuary.
- Full Text:
- Date Issued: 2008
A conjoint choice experiment analysing water service delivery in three Eastern Cape Municipalities
- Authors: Hosking, Phillipa
- Date: 2011
- Subjects: Municipal service -- South Africa -- Eastern Cape -- Marketing , Water Supply -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9357 , http://hdl.handle.net/10948/1378 , Municipal service -- South Africa -- Eastern Cape -- Marketing , Water Supply -- South Africa -- Eastern Cape
- Description: This study considers the nature of South African municipal water service delivery, and how marketing strategies can provide a framework for better management of this service. It reflects on the elements that guide municipal decision making and evaluates user preferences for levels of the municipal “water service mix” by employing conjoint analysis. Particular attention is paid to consumer willingness to pay for improvements in the “water service mix”. The study argues that the values municipal consumers attach to the variables of the water service mix need to be better incorporated into decision making regarding water service delivery, and that conjoint analysis is an informative method to assist in generating this information. The study outlines a water service marketing challenge and methods of research followed to deal with it (Chapter One) and the nature of the laws and institutions governing water service provision in South Africa (Chapter Two). The task of providing water services is delegated to Water Service Providers (municipalities). The key variables of the water service mix from the consumers perspective include; quality of the water, rate of flow from tap, interruption of water flow, sewerage disposal, assurance of supply, and water service tariffs (Chapter Three). The study covers the areas of Amathole, Kouga and Nelson Mandela Bay Municipalities' (Chapter Five). The method of marketing analysis applied is conjoint analysis, alternatively known as choice experiment analysis. An overview of the method is provided and its application to three samples of one hundred residents at each of the study sites is described in Chapter Four. The responses of the three hundred residents provide the basis for the results. Respondents were requested to make a series of choices between alternative water service mixes consisting of six variables differentiated by three levels (Chapter Three). In making these choices they implicitly compared and weighed up the relative worth of the selected variables against each other. The findings of the analysis were diverse (Chapter Six); two of the three estimated models did not yield significant results. An interpretation of these results showed that the respondents of the Kouga municipality were willing to pay R65.05 more (per 10 xii Kilolitres of water) than their current monthly tariff for a marginal improvement in water quality, R57.29 more (per 10 Kilolitres of water) per month for a marginal improvement in sewerage disposal and R21.90 (per 10 Kilolitres) per month for marginal improvements in assurance of water supply. Findings showed that willingness to pay for reduced interruptions and improved flow rates was lower and not as highly valued as the abovementioned variables. Most of these findings were consistent with similar international and national studies showing their reliability. Although there has been significant improvement in extending the reach of the network since 1994, the standards of water service provision in South African municipalities do not appear to have improved. The results of this study mirror a number of concerns that have been expressed about the standards of service, particularly sanitation (in publications like the Green Drop Report). Municipal service delivery in these areas would appear to be constrained by a number of issues including a lack of public involvement, legislation, limited financial resources and institutional capabilities. However, it is a service that is too vitally important to be allowed to deteriorate. Marketing analyses can make a valuable contribution to allocating and managing the scarce resources to best satisfy the consumers of water services (Chapter Seven). When consumer orientation is formally introduced as the main objective into the thinking of the service provider, it becomes untenable to offer poor service delivery. But that is exactly what many municipalities appear to be doing. There is a need to get back to the basics – where the consumer is king. This analysis concludes that consumers want, above all else, assurance of water supply, a high quality of water, and safe environmentally sensitive disposal of waste water. It is recommended that municipalities not lose sight of the fact that price is an important part of the marketing mix. From the paying consumers perspective, when the government incorporate too many other considerations into pricing of water services they are, in effect, disengaging price from the marketing mix by not being sensitive to consumer needs. This approach shows a weak marketing strategy, and may result in dissatisfied consumers who may become unwilling to pay for their water services – an outcome that the researcher would discourage.
- Full Text:
- Date Issued: 2011
- Authors: Hosking, Phillipa
- Date: 2011
- Subjects: Municipal service -- South Africa -- Eastern Cape -- Marketing , Water Supply -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9357 , http://hdl.handle.net/10948/1378 , Municipal service -- South Africa -- Eastern Cape -- Marketing , Water Supply -- South Africa -- Eastern Cape
- Description: This study considers the nature of South African municipal water service delivery, and how marketing strategies can provide a framework for better management of this service. It reflects on the elements that guide municipal decision making and evaluates user preferences for levels of the municipal “water service mix” by employing conjoint analysis. Particular attention is paid to consumer willingness to pay for improvements in the “water service mix”. The study argues that the values municipal consumers attach to the variables of the water service mix need to be better incorporated into decision making regarding water service delivery, and that conjoint analysis is an informative method to assist in generating this information. The study outlines a water service marketing challenge and methods of research followed to deal with it (Chapter One) and the nature of the laws and institutions governing water service provision in South Africa (Chapter Two). The task of providing water services is delegated to Water Service Providers (municipalities). The key variables of the water service mix from the consumers perspective include; quality of the water, rate of flow from tap, interruption of water flow, sewerage disposal, assurance of supply, and water service tariffs (Chapter Three). The study covers the areas of Amathole, Kouga and Nelson Mandela Bay Municipalities' (Chapter Five). The method of marketing analysis applied is conjoint analysis, alternatively known as choice experiment analysis. An overview of the method is provided and its application to three samples of one hundred residents at each of the study sites is described in Chapter Four. The responses of the three hundred residents provide the basis for the results. Respondents were requested to make a series of choices between alternative water service mixes consisting of six variables differentiated by three levels (Chapter Three). In making these choices they implicitly compared and weighed up the relative worth of the selected variables against each other. The findings of the analysis were diverse (Chapter Six); two of the three estimated models did not yield significant results. An interpretation of these results showed that the respondents of the Kouga municipality were willing to pay R65.05 more (per 10 xii Kilolitres of water) than their current monthly tariff for a marginal improvement in water quality, R57.29 more (per 10 Kilolitres of water) per month for a marginal improvement in sewerage disposal and R21.90 (per 10 Kilolitres) per month for marginal improvements in assurance of water supply. Findings showed that willingness to pay for reduced interruptions and improved flow rates was lower and not as highly valued as the abovementioned variables. Most of these findings were consistent with similar international and national studies showing their reliability. Although there has been significant improvement in extending the reach of the network since 1994, the standards of water service provision in South African municipalities do not appear to have improved. The results of this study mirror a number of concerns that have been expressed about the standards of service, particularly sanitation (in publications like the Green Drop Report). Municipal service delivery in these areas would appear to be constrained by a number of issues including a lack of public involvement, legislation, limited financial resources and institutional capabilities. However, it is a service that is too vitally important to be allowed to deteriorate. Marketing analyses can make a valuable contribution to allocating and managing the scarce resources to best satisfy the consumers of water services (Chapter Seven). When consumer orientation is formally introduced as the main objective into the thinking of the service provider, it becomes untenable to offer poor service delivery. But that is exactly what many municipalities appear to be doing. There is a need to get back to the basics – where the consumer is king. This analysis concludes that consumers want, above all else, assurance of water supply, a high quality of water, and safe environmentally sensitive disposal of waste water. It is recommended that municipalities not lose sight of the fact that price is an important part of the marketing mix. From the paying consumers perspective, when the government incorporate too many other considerations into pricing of water services they are, in effect, disengaging price from the marketing mix by not being sensitive to consumer needs. This approach shows a weak marketing strategy, and may result in dissatisfied consumers who may become unwilling to pay for their water services – an outcome that the researcher would discourage.
- Full Text:
- Date Issued: 2011
A contingent valuation of river water inflows into the Swartkops, Kariega, Mngazi and Mngazana Estuaries in the Eastern Cape
- Authors: Mlangeni, Moses Mbendela
- Date: 2007
- Subjects: Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9004 , http://hdl.handle.net/10948/569 , http://hdl.handle.net/10948/d1011690 , Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Description: Many South African estuaries are currently believed to be generating lower levels of services than they used to in the past due to substantially reduced inflow of river water, among other reasons. The basis by which river water is allocated in South Africa has had to be re-examined. Local authorities are now required to integrate into their development planning sensitivity to the ways estuaries work; the relevant legislation being the Municipal Systems Act No. 32 of 2000. Sound water resource management requires that the benefits and costs of different water allocations be compared and an optimum determined. The Contingent Valuation Method (CVM) is used in this study to estimate the benefits of changing allocations of river water into estuaries. This study builds on a CVM pilot project done at the Keurbooms Estuary in the Southern Cape in year 2000 (Du Preez, 2002). Further CVM studies were conducted at the Knysna, Groot Brak and Klein Brak estuaries (Dimopolous, 2004). The CVM is a valuation technique based on answers given to carefully formulated questions on what people are willing to pay for specified changes of freshwater inflows into estuaries. The CVM depends on there being a close correspondence between expressed answers given to hypothetical questions and voluntary exchanges in competitive markets that would be entered into if money did actually change hands. The fact that it has proved very difficult to establish this correspondence has led to CVM being subject to criticism. However, many aspects of this criticism have been addressed in the form of methods to reduce biases, and the application of the technique has grown steadily in popularity during the past 25 years. Four estuaries, the Swartkops, Kariega, Mngazi and Mngazana, were surveyed as part of this study in order to determine users’ willingness to pay (WTP) for changes in freshwater inflows. Considerable research time was devoted at the estuaries getting to know how things worked around and in the estuaries. The Swartkops estuary is a permanently open system within the Nelson Mandela Bay metropolitan area. The estuary has the third largest salt marsh in South Africa. Its banks are highly developed with residential and industrial property and it is heavily used for both recreation and subsistence fishing by locals. The Kariega estuary is located near the semi-rural town of Kenton-on-sea, between Port Elizabeth and East London. Although it is permanently open, the Kariega estuary has very low inflows of river water. It is mainly used by retired pensioners living in holiday houses at Kenton-on-sea. The Kariega is not heavily used for recreation and subsistence fishing, except during holidays and the festive season because of its proximity to other estuaries such as the Bushmans and the Kleinemond. The Mngazi and the Mngazana estuaries are located in the Wild Coast area of the Eastern Cape, in the Port St Johns Municipal district. The Mngazi is a temporarily open/closed system which does not have high botanical ratings, although it is heavily used by visitors to the well known Mngazi River Bungalows, a highly rated hotel near the mouth of the Mngazi River. The Mngazana estuary is a permanently open system renowned for its Mangrove forests and excellent fishing spots. Both the Mngazi and Mngazana estuaries are located in rural areas and are heavily used by local village residents for subsistence purposes.
- Full Text:
- Date Issued: 2007
- Authors: Mlangeni, Moses Mbendela
- Date: 2007
- Subjects: Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9004 , http://hdl.handle.net/10948/569 , http://hdl.handle.net/10948/d1011690 , Contingent valuation -- South Africa -- Eastern Cape , Water quality management -- South Africa -- Eastern Cape , Swartkops Estuary (Eastern Cape, South Africa) , Kariega Estuary (Eastern Cape, South Africa) , Mngazi Estuary (Eastern Cape, South Africa) , Mngazana Estuary (Eastern Cape, South Africa)
- Description: Many South African estuaries are currently believed to be generating lower levels of services than they used to in the past due to substantially reduced inflow of river water, among other reasons. The basis by which river water is allocated in South Africa has had to be re-examined. Local authorities are now required to integrate into their development planning sensitivity to the ways estuaries work; the relevant legislation being the Municipal Systems Act No. 32 of 2000. Sound water resource management requires that the benefits and costs of different water allocations be compared and an optimum determined. The Contingent Valuation Method (CVM) is used in this study to estimate the benefits of changing allocations of river water into estuaries. This study builds on a CVM pilot project done at the Keurbooms Estuary in the Southern Cape in year 2000 (Du Preez, 2002). Further CVM studies were conducted at the Knysna, Groot Brak and Klein Brak estuaries (Dimopolous, 2004). The CVM is a valuation technique based on answers given to carefully formulated questions on what people are willing to pay for specified changes of freshwater inflows into estuaries. The CVM depends on there being a close correspondence between expressed answers given to hypothetical questions and voluntary exchanges in competitive markets that would be entered into if money did actually change hands. The fact that it has proved very difficult to establish this correspondence has led to CVM being subject to criticism. However, many aspects of this criticism have been addressed in the form of methods to reduce biases, and the application of the technique has grown steadily in popularity during the past 25 years. Four estuaries, the Swartkops, Kariega, Mngazi and Mngazana, were surveyed as part of this study in order to determine users’ willingness to pay (WTP) for changes in freshwater inflows. Considerable research time was devoted at the estuaries getting to know how things worked around and in the estuaries. The Swartkops estuary is a permanently open system within the Nelson Mandela Bay metropolitan area. The estuary has the third largest salt marsh in South Africa. Its banks are highly developed with residential and industrial property and it is heavily used for both recreation and subsistence fishing by locals. The Kariega estuary is located near the semi-rural town of Kenton-on-sea, between Port Elizabeth and East London. Although it is permanently open, the Kariega estuary has very low inflows of river water. It is mainly used by retired pensioners living in holiday houses at Kenton-on-sea. The Kariega is not heavily used for recreation and subsistence fishing, except during holidays and the festive season because of its proximity to other estuaries such as the Bushmans and the Kleinemond. The Mngazi and the Mngazana estuaries are located in the Wild Coast area of the Eastern Cape, in the Port St Johns Municipal district. The Mngazi is a temporarily open/closed system which does not have high botanical ratings, although it is heavily used by visitors to the well known Mngazi River Bungalows, a highly rated hotel near the mouth of the Mngazi River. The Mngazana estuary is a permanently open system renowned for its Mangrove forests and excellent fishing spots. Both the Mngazi and Mngazana estuaries are located in rural areas and are heavily used by local village residents for subsistence purposes.
- Full Text:
- Date Issued: 2007
A critical analysis of selected clauses in selected Double Tax Agreements (DTAs) with South Africa
- Authors: Ndzimakhwe, Vusumzi Allen
- Date: 2020
- Subjects: Double taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/49986 , vital:41967
- Description: The purpose of this treatise was to analyse selected clauses in selected double taxation agreements with South Africa. An integrative literature review research method was used. The study commenced with an overview of double tax agreements from both an international and South African perspective. This was followed by a critical analysis of the Mutual Agreement Procedures, the Most-Favoured Nation clause and the Non-discrimination obligation. Selected court cases domestic and foreign court cases were used to illustrate the gaps that sometimes exist between revenue authorities’ and taxpayers’ understanding of the clauses being studied. An analysis was then performed of the measures and their appropriateness that South Africa can implement to close the loopholes arising from the selected clauses. This was informed by the action plans suggested by the OECD and the Davis Tax Committee on base erosion and profit shifting. The study then concluded with a synopsis of the key findings of the selected clauses and their recommendations. Finally recommendations were made for areas of further research which might assist in closing the loopholes arising from the words employed within double tax agreements and the intention of the legislature/the executive can be closed.
- Full Text:
- Date Issued: 2020
- Authors: Ndzimakhwe, Vusumzi Allen
- Date: 2020
- Subjects: Double taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/49986 , vital:41967
- Description: The purpose of this treatise was to analyse selected clauses in selected double taxation agreements with South Africa. An integrative literature review research method was used. The study commenced with an overview of double tax agreements from both an international and South African perspective. This was followed by a critical analysis of the Mutual Agreement Procedures, the Most-Favoured Nation clause and the Non-discrimination obligation. Selected court cases domestic and foreign court cases were used to illustrate the gaps that sometimes exist between revenue authorities’ and taxpayers’ understanding of the clauses being studied. An analysis was then performed of the measures and their appropriateness that South Africa can implement to close the loopholes arising from the selected clauses. This was informed by the action plans suggested by the OECD and the Davis Tax Committee on base erosion and profit shifting. The study then concluded with a synopsis of the key findings of the selected clauses and their recommendations. Finally recommendations were made for areas of further research which might assist in closing the loopholes arising from the words employed within double tax agreements and the intention of the legislature/the executive can be closed.
- Full Text:
- Date Issued: 2020
A critical analysis of South Africa's general anti avoidance provisions in income tax legislation
- Authors: Haffejee, Yaasir
- Date: 2009
- Subjects: Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8956 , http://hdl.handle.net/10948/1243 , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Description: This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
- Full Text:
- Date Issued: 2009
- Authors: Haffejee, Yaasir
- Date: 2009
- Subjects: Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8956 , http://hdl.handle.net/10948/1243 , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- Law and legislation -- South Africa , Rule of law -- South Africa
- Description: This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an arrangement to be reviewed in isolation. Secondly, the courts have historically held that the purpose test, when determining the taxpayer‘s purpose, was subjective. The wording of the new GAAR indicates that this test is now objective. Thirdly, the courts have historically viewed the abnormality of an arrangement based of the surrounding circumstances. The wording of the new GAAR requires an objective view of the arrangement. An analysis of the secondary provisions contained in sections 80I, 80B and 80J of the new GAAR was performed in the third chapter. With regards to section 80B, it was submitted that the Commissioner should issue an Interpretation Note detailing all the methods ―he deems appropriate.
- Full Text:
- Date Issued: 2009
A critical analysis of the administrative issues related to the Health Promotion Levy in South Africa
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
- Authors: Herbst, Tamryn
- Date: 2020
- Subjects: Health promotion -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48158 , vital:40515
- Description: The purpose of the treatise was to examine the administrative issues that have arisen related to the implementation of the Health Promotion Levy (HPL) in South Africa, and to identify solutions to these issues. The study commenced with a review of what the HPL is and how it is levied. This was followed by a comparative analysis of issues that have been experienced by four countries, as well as any potential issues that have been identified by the four countries. The HPL is often referred to as sugar tax in many jurisdictions, and was referred to as HPL for the purposes of this treatise. A review was then performed of the solutions that were implemented by these countries in responding to the administrative issues that were identified, as well as guidelines issued by the World Health Organisation for the implementation of this levy. The likelihood of these issues arising in South Africa’s implementation of the Health Promotion Levy was examined based on these comparisons. It was found that the issues experienced by other countries in the implementation of the HPL have been experienced in South Africa, or may be relevant in a South African context. Following this, the solutions implemented by other countries and recommended by the World Health Organisation were analysed to determine if these solutions are practical in a South African context. Many of the solutions implemented by the countries analysed, are relevant in a South African context and have, in fact, already been implemented in South Africa The conclusion reached was that South Africa has been successful in administering the implementation of the HPL and that the administrative costs of the implementation and administration of the HPL are outweighed by the benefits of the health awareness raised by the implementation of the HPL.
- Full Text:
- Date Issued: 2020
A critical analysis of the distintion between mining and manufacturing for South African income tax purposes
- Authors: Cloete, Loriaan
- Date: 2010
- Subjects: Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8948 , http://hdl.handle.net/10948/1344 , Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Description: "Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.
- Full Text:
- Date Issued: 2010
- Authors: Cloete, Loriaan
- Date: 2010
- Subjects: Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8948 , http://hdl.handle.net/10948/1344 , Mining corporations -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa , Mining law -- South Africa
- Description: "Mining operations" and "mining" are defined in s 1 of the Income Tax Act (ITA). A concept that is of great significance to this definition is the matter of when a mineral is won and the related question of when does the mining process end and the process of manufacture commences. Case law has not established a definitive point that can be used by the mining taxpayer to determine where the mining process ends for income tax purposes. The Supreme Court of Appeal was presented with the perfect opportunity in the Foskor1 case to clearly define the boundaries between these processes. Unfortunately, the court did not seize this opportunity to provide legal certainty. The significance of the distinction lies in the fact that a mining taxpayer is allowed to claim accelerated capital allowances. The objective of these allowances is to provide tax relief to the mining taxpayer taking the immense risk of investing billions of rands in capital expenditure. The capital expenditure incurred will also result in direct foreign investment. This in turn will result in economic growth and job creation. Currently, there is no legal certainty as to which processes will qualify as mining operations for income tax purposes. This may result in mining taxpayers being hesitant to incur capital expenditure as the risk relating to a project would have increased. The accelerated capital allowances may therefore not serve their intended purpose. The gross domestic product (GDP) contribution from gold mining has been decreasing in the last number of years, but this decrease has to a large extent been offset by an increase in the downstream or beneficiated minerals industry. This industry has also been identified by Government as a growth sector. The downstream or beneficiated mineral industry may not be catered for in the current definition of "mining operations" and "mining" and may therefore not qualify for beneficial tax allowances. It is therefore proposed that the term "won" as used in the definition of "mining operations" and "mining" should be defined in s 1 of the ITA as follows: A mineral is "won" when all the requisite and necessary processes, including, amongst other things, refinement, beneficiation, smelting, separation, have been undertaken to the mineral to render it saleable in an open and general market. This extension will provide legal certainty to a mining taxpayer and will ensure that South Africa obtains direct foreign investment and maximum value for its minerals. This will contribute to economic growth for South Africa's developing economy and result in job creation.
- Full Text:
- Date Issued: 2010
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 income tax implications of persons ceasing to be a resident of South Africa
- Authors: Loyson, Richard Michael
- Date: 2010
- Subjects: Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8957 , http://hdl.handle.net/10948/1180 , Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Description: Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.
- Full Text:
- Date Issued: 2010
- Authors: Loyson, Richard Michael
- Date: 2010
- Subjects: Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8957 , http://hdl.handle.net/10948/1180 , Income tax -- South Africa , Double taxation -- South Africa , Aliens -- Taxation -- South Africa , Capital gains tax -- South Africa , Citizenship -- South Africa , Emigration and immigration law -- South Africa
- Description: Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised below. Firstly, upon the emigration of the taxpayer, there is a deemed disposal of a taxpayer’s assets in terms of paragraph 12 of the Eighth Schedule. It is submitted that the resulting exit tax may be unconstitutional for individuals. It is recommended that South Africa should adopt the deferral method within its domestic legislation for individuals who are emigrating. The deferral method postpones the liability until the disposal of the asset. Secondly, on the subsequent disposal of assets by former residents where there was no exit charge in terms of the exemption under paragraph 12(2)(a)(i) of the Eighth Schedule. Depending on the specific double tax agreement (DTA) that has been entered into with the foreign country, taxpayers have been given vii the opportunity to minimise or eliminate the tax liability with regard to certain assets. This should be of concern from the point of view of the South African government. Further issues noted in this treatise were the following: - It is submitted that the term ‘place of effective management’ has been incorrectly interpreted by SARS in Interpretation Note 6. - It is further submitted that the interpretation by SARS of paragraph 2(2) of the Eighth Schedule is technically incorrect. The above issues that have been identified present opportunities to emigrants to take advantage of the current tax legislation. It is further recommended that taxpayers who are emigrating need to consider the South African domestic tax law implications, respective DTA’s, as well as the domestic tax laws of the other jurisdiction, not only on the date of emigration but also on the subsequent disposal of the respective assets.
- Full Text:
- Date Issued: 2010
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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- Date Issued: 2018
A critical analysis of the reference pricing tool used by SARS to address undervaluation of imported clothing
- Authors: Mansoor, Younus Ahmed
- Date: 2014
- Subjects: Transfer pricing -- Taxation -- South Africa , Tariff -- Law and legislation , Customs appraisal , Revenue management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8965 , http://hdl.handle.net/10948/d1020755
- Description: The South African Revenue Service has since 2009 introduced “reference pricing” as a tool to detect undervaluation of customs values of imported clothing and textiles. The term “reference pricing” is not defined in the Customs and Excise Act No.91 of 1964 which is the legislation that governs the importation of goods into the Republic of South Africa. The mandate of the South African Revenue Service, amongst others, is to facilitate legitimate trade. By applying the reference pricing guidelines the South African Revenue Service will target all importers who declare customs values which are less than the reference price for a targeted tariff heading associated with an item of clothing or textile. The Customs and Excise Act No.91 of 1964 is clear in that the transaction value which is the price paid or payable for the imported goods shall be the value used for customs duty purposes. The Customs and Excise Act No.91 of 1964 also requires that the interpretation of the sections 65, 66 and 67 of the said Act shall be subject to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Valuation Agreement). Part I of the Valuation Agreement deals with the rules for customs valuation. Article 17 of part 1 allows for customs administrations to satisfy themselves as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes. The Technical Committee on Customs Valuation of the World Trade Organisation decided the following in so far as Article 17 of the aforesaid agreement is concerned: “1. When a declaration has been presented and where the customs administration has reason to doubt the truth or accuracy of the particulars or of documents produced in support of this declaration, the customs administration may ask the importer to provide further explanation, including documents or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, ....” It would appear that the South African Revenue Service is using reference prices as a tool to support its reason for doubting the truth or accuracy of the declared customs values. The indiscriminate use of reference pricing, it is submitted, affects legitimate trade adversely. This treatise provides an understanding of how the customs value should be determined in terms of the Customs and Excise Act No.91 of 1964 and the Valuation Agreement. It then provides a background to reference pricing and how reference pricing will be used to detect undervalued imports of clothing and textiles, the advantages and disadvantages of using reference pricing and a comparative analysis of the approach adopted by the Mexican Tax Administration Service in so far as the use of reference pricing is concerned. It was established that the reference price cannot replace the customs value of an imported clothing item as the customs value is based on the price actually paid or payable for it and not on some arbitrary or fictitious value. The reference price can only be used as a tool to identify importers that are possibly undervaluing the customs values. The disadvantages far outweigh the advantages of using reference pricing. The treatise further provides a background to the use of a valuation database as a risk assessment tool and compares this to the use of reference pricing. The use of reference pricing and its impact on trade facilitation is then discussed as well as whether the use of reference pricing is consistent with the risk management principles as discussed in the World Customs Organisation Risk Management Guide. It was established that the South African Revenue Service has not disclosed the basis of arriving at the reference price per tariff heading that it targets and the use of reference pricing is not sanctioned by any international guideline or agreement. It was also established that the use of reference pricing targets compliant importers unnecessarily and this practice goes against the principles of trade facilitation. The use of reference pricing can be used as a tool to detect undervalued imports of clothing but should not be used as a basis to stop every consignment of clothing simply because the customs value declared is less than the reference price. It should not be used as a stand-alone tool but rather enhanced further with the recommendations provided. In the final analysis, recommendations are provided which seek to enhance the reference pricing mechanism and to further identify and exclude compliant importers and limit the use of reference pricing to target non-compliant importers who undervalue the customs value of imported clothing and textile items.
- Full Text:
- Date Issued: 2014
- Authors: Mansoor, Younus Ahmed
- Date: 2014
- Subjects: Transfer pricing -- Taxation -- South Africa , Tariff -- Law and legislation , Customs appraisal , Revenue management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8965 , http://hdl.handle.net/10948/d1020755
- Description: The South African Revenue Service has since 2009 introduced “reference pricing” as a tool to detect undervaluation of customs values of imported clothing and textiles. The term “reference pricing” is not defined in the Customs and Excise Act No.91 of 1964 which is the legislation that governs the importation of goods into the Republic of South Africa. The mandate of the South African Revenue Service, amongst others, is to facilitate legitimate trade. By applying the reference pricing guidelines the South African Revenue Service will target all importers who declare customs values which are less than the reference price for a targeted tariff heading associated with an item of clothing or textile. The Customs and Excise Act No.91 of 1964 is clear in that the transaction value which is the price paid or payable for the imported goods shall be the value used for customs duty purposes. The Customs and Excise Act No.91 of 1964 also requires that the interpretation of the sections 65, 66 and 67 of the said Act shall be subject to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (Valuation Agreement). Part I of the Valuation Agreement deals with the rules for customs valuation. Article 17 of part 1 allows for customs administrations to satisfy themselves as to the truth or accuracy of any statement, document or declaration presented for customs valuation purposes. The Technical Committee on Customs Valuation of the World Trade Organisation decided the following in so far as Article 17 of the aforesaid agreement is concerned: “1. When a declaration has been presented and where the customs administration has reason to doubt the truth or accuracy of the particulars or of documents produced in support of this declaration, the customs administration may ask the importer to provide further explanation, including documents or other evidence, that the declared value represents the total amount actually paid or payable for the imported goods, ....” It would appear that the South African Revenue Service is using reference prices as a tool to support its reason for doubting the truth or accuracy of the declared customs values. The indiscriminate use of reference pricing, it is submitted, affects legitimate trade adversely. This treatise provides an understanding of how the customs value should be determined in terms of the Customs and Excise Act No.91 of 1964 and the Valuation Agreement. It then provides a background to reference pricing and how reference pricing will be used to detect undervalued imports of clothing and textiles, the advantages and disadvantages of using reference pricing and a comparative analysis of the approach adopted by the Mexican Tax Administration Service in so far as the use of reference pricing is concerned. It was established that the reference price cannot replace the customs value of an imported clothing item as the customs value is based on the price actually paid or payable for it and not on some arbitrary or fictitious value. The reference price can only be used as a tool to identify importers that are possibly undervaluing the customs values. The disadvantages far outweigh the advantages of using reference pricing. The treatise further provides a background to the use of a valuation database as a risk assessment tool and compares this to the use of reference pricing. The use of reference pricing and its impact on trade facilitation is then discussed as well as whether the use of reference pricing is consistent with the risk management principles as discussed in the World Customs Organisation Risk Management Guide. It was established that the South African Revenue Service has not disclosed the basis of arriving at the reference price per tariff heading that it targets and the use of reference pricing is not sanctioned by any international guideline or agreement. It was also established that the use of reference pricing targets compliant importers unnecessarily and this practice goes against the principles of trade facilitation. The use of reference pricing can be used as a tool to detect undervalued imports of clothing but should not be used as a basis to stop every consignment of clothing simply because the customs value declared is less than the reference price. It should not be used as a stand-alone tool but rather enhanced further with the recommendations provided. In the final analysis, recommendations are provided which seek to enhance the reference pricing mechanism and to further identify and exclude compliant importers and limit the use of reference pricing to target non-compliant importers who undervalue the customs value of imported clothing and textile items.
- Full Text:
- Date Issued: 2014
A critical analysis of the tax implications for small and micro businesses
- Authors: Mkhize, Vukani
- Date: 2011
- Subjects: Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8953 , http://hdl.handle.net/10948/1338 , Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Description: The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. The Small Business Corporation legislation provides for two key concessions to qualifying small businesses. The first concession is the progressive tax rates that are lower than normal tax rates at taxable income level below R300 000. The second concession is the special capital allowances that the qualifying small business is entitled to. The tax amnesty for small businesses was introduced in July 2006 to provide an opportunity to small businesses which were not up to date with their tax affairs, to regularise their tax affairs. Small businesses had to meet certain requirements and pay an amnesty levy ranging from 2 to 5 percent of their taxable income. The tax amnesty on small businesses was not as effective as intended, however a slight increase in the South African taxpayer base was achieved. The voluntary disclosure programme has recently been introduced in November 2010, to provide an opportunity for all businesses to voluntarily disclose their previous defaults without being subjected to criminal prosecution and penalties. The government further attempted to simplify the tax compliance process by introducing turnover tax legislation. The turnover tax provides for a single tax system that does away with the need to account for normal tax, capital gains tax, secondary tax on companies and value added tax. The turnover tax system is optional to qualifying small businesses. The turnover tax is calculated by simply applying a tax rate to taxable turnover. Small businesses need carefully consider whether turnover tax will be beneficial to them. It is not advisable for small businesses that are making losses to adopt turnover tax. Another small business tax legislation that promises to be effective is the venture capital incentive. This legislation provides for deduction of expenditure actually incurred in the acquisition of shares by qualifying businesses. It appears that, given the challenges that small businesses still face, the government still has a lot more to do to simplify the tax process for small businesses.
- Full Text:
- Date Issued: 2011
- Authors: Mkhize, Vukani
- Date: 2011
- Subjects: Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8953 , http://hdl.handle.net/10948/1338 , Small business -- Taxation -- Law and legislation , Taxation -- Law and legislation
- Description: The South African economy has seen an increase in small businesses since 1994. This increase has been caused by an increase in unemployment rate and government interventions to promote small businesses. The government has through the National Treasury introduced various tax legislations to simplify and facilitate the tax processes that small businesses have to comply with. The discussion contained in this treatise seeks to critically analyse the tax implications for small and micro businesses. One of the small business tax legislations, Small Business Corporations, is discussed in chapter 2. The Small Business Corporation legislation provides for two key concessions to qualifying small businesses. The first concession is the progressive tax rates that are lower than normal tax rates at taxable income level below R300 000. The second concession is the special capital allowances that the qualifying small business is entitled to. The tax amnesty for small businesses was introduced in July 2006 to provide an opportunity to small businesses which were not up to date with their tax affairs, to regularise their tax affairs. Small businesses had to meet certain requirements and pay an amnesty levy ranging from 2 to 5 percent of their taxable income. The tax amnesty on small businesses was not as effective as intended, however a slight increase in the South African taxpayer base was achieved. The voluntary disclosure programme has recently been introduced in November 2010, to provide an opportunity for all businesses to voluntarily disclose their previous defaults without being subjected to criminal prosecution and penalties. The government further attempted to simplify the tax compliance process by introducing turnover tax legislation. The turnover tax provides for a single tax system that does away with the need to account for normal tax, capital gains tax, secondary tax on companies and value added tax. The turnover tax system is optional to qualifying small businesses. The turnover tax is calculated by simply applying a tax rate to taxable turnover. Small businesses need carefully consider whether turnover tax will be beneficial to them. It is not advisable for small businesses that are making losses to adopt turnover tax. Another small business tax legislation that promises to be effective is the venture capital incentive. This legislation provides for deduction of expenditure actually incurred in the acquisition of shares by qualifying businesses. It appears that, given the challenges that small businesses still face, the government still has a lot more to do to simplify the tax process for small businesses.
- Full Text:
- Date Issued: 2011
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 examination of the income tax provisions relating to the taxation of foreign income of residents as defined
- Authors: Smith, William Nevel
- Date: 2004
- Subjects: Income tax -- South Africa , Income tax -- Foreign income -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8961 , http://hdl.handle.net/10948/d1019676
- Description: The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international practice. The relaxation of exchange controls for South African residents with effect from 1 July 1997 made it possible for residents to invest limited funds offshore. The Fifth Interim Report of the Katz Commission suggested that if exchange controls were relaxed, the taxation of active income should remain on a source basis, but that passive income should be taxed on a residence basis. As a result deemed source rules in the form of section 9C and 9D were introduced into the Act with effect from 1 July 1997 and applied to “investment income” as defined. Section 9C taxed investment income of both residents and non-residents (from activities carried on by a permanent establishment in the Republic). Section 9D taxed investment income of controlled foreign entities and investment income arising from donations, settlements or other dispositions in the hands of residents. The taxation of foreign dividends with effect from 23 February 2000 as a first phase in the move to a residence based system, lead to the introduction of s 9E. Foreign Dividends were taxed in the hands of residents subject to certain exemptions. The basic interest exemption was extended to foreign dividends. Section 6quat was revised to extend the rebate to foreign dividends and profits of a company from which dividends were declared. Section 9D was amended to cater for foreign dividends received by or accrued to controlled foreign entities. The implementation of a full residence-based system of taxation with effect from years of assessment commencing on or after 1 January 2001 required amendments to various sections of the Income Tax Act as well as the introduction of new sections. A residence minus system was adopted which means that residents as defined are now taxed on their world- wide income with certain exemptions. Non-residents are taxed on their income from sources within or deemed to be within the Republic. The provisions relating to the taxation of foreign income of residents is complex; adding to the complexity is the fact that several changes have already been made to these provisions since the inception of the world-wide basis of taxation. The provisions must also be interpreted against the background of any double taxation agreement (DTA) between the Republic and the relevant foreign country as the applicable DTA may override the Republic domestic legislation. For purposes of this treatise the amending Acts enacted up to the end of December 2003 are taken into account. Hardly five years after the Katz commission of inquiry into the tax structure concluded that RBT and CGT were too complicated to be administered by SARS, the implementation of RBT and CGT were announced in the 2000 Budget. A detailed examination of the provisions relating to foreign income of residents as defined was undertaken. Interpretational issues to be clarified by legislation and certain planning issues are highlighted. It is essential to understand and carefully consider the Republic tax laws and the relevant double taxation agreements, for the successful application of the provisions. Careful planning before concluding transactions is of vital importance in order to avoid or minimize any unwanted tax consequences resulting from the RBT and CGT provisions.
- Full Text:
- Date Issued: 2004
- Authors: Smith, William Nevel
- Date: 2004
- Subjects: Income tax -- South Africa , Income tax -- Foreign income -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8961 , http://hdl.handle.net/10948/d1019676
- Description: The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international practice. The relaxation of exchange controls for South African residents with effect from 1 July 1997 made it possible for residents to invest limited funds offshore. The Fifth Interim Report of the Katz Commission suggested that if exchange controls were relaxed, the taxation of active income should remain on a source basis, but that passive income should be taxed on a residence basis. As a result deemed source rules in the form of section 9C and 9D were introduced into the Act with effect from 1 July 1997 and applied to “investment income” as defined. Section 9C taxed investment income of both residents and non-residents (from activities carried on by a permanent establishment in the Republic). Section 9D taxed investment income of controlled foreign entities and investment income arising from donations, settlements or other dispositions in the hands of residents. The taxation of foreign dividends with effect from 23 February 2000 as a first phase in the move to a residence based system, lead to the introduction of s 9E. Foreign Dividends were taxed in the hands of residents subject to certain exemptions. The basic interest exemption was extended to foreign dividends. Section 6quat was revised to extend the rebate to foreign dividends and profits of a company from which dividends were declared. Section 9D was amended to cater for foreign dividends received by or accrued to controlled foreign entities. The implementation of a full residence-based system of taxation with effect from years of assessment commencing on or after 1 January 2001 required amendments to various sections of the Income Tax Act as well as the introduction of new sections. A residence minus system was adopted which means that residents as defined are now taxed on their world- wide income with certain exemptions. Non-residents are taxed on their income from sources within or deemed to be within the Republic. The provisions relating to the taxation of foreign income of residents is complex; adding to the complexity is the fact that several changes have already been made to these provisions since the inception of the world-wide basis of taxation. The provisions must also be interpreted against the background of any double taxation agreement (DTA) between the Republic and the relevant foreign country as the applicable DTA may override the Republic domestic legislation. For purposes of this treatise the amending Acts enacted up to the end of December 2003 are taken into account. Hardly five years after the Katz commission of inquiry into the tax structure concluded that RBT and CGT were too complicated to be administered by SARS, the implementation of RBT and CGT were announced in the 2000 Budget. A detailed examination of the provisions relating to foreign income of residents as defined was undertaken. Interpretational issues to be clarified by legislation and certain planning issues are highlighted. It is essential to understand and carefully consider the Republic tax laws and the relevant double taxation agreements, for the successful application of the provisions. Careful planning before concluding transactions is of vital importance in order to avoid or minimize any unwanted tax consequences resulting from the RBT and CGT provisions.
- Full Text:
- Date Issued: 2004
A feasibility study for improving Uganda's water to drinkable standards: lessons from Kampala
- Authors: Wasswa, Francis
- Date: 2007
- Subjects: Water quality -- Uganda , Groundwater -- Uganda , Water-supply, Rural -- Uganda
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9007 , http://hdl.handle.net/10948/802 , http://hdl.handle.net/10948/d1012068 , Water quality -- Uganda , Groundwater -- Uganda , Water-supply, Rural -- Uganda
- Description: An enthusiastic global campaign on intervention in water in the Lower Income Countries (LICs) was launched by the UN at the International Conference on Water and the Environment (ICEW), in Rio de Janerio, in January of 1992. In June of the same year, in Dublin, a plan of action was devised and a commitment to the water related goals highlighted in Rio de Janerio was made. Close to fifteen years on, there is little to show by way of success in the intended countries. Over 1.1 billion people in the LICs lack safe water. The direct impact of this is a higher risk of waterborne diseases. The waterborne diseases claim 42,000 lives every week in the LICs. By any standards this is a serious depletion of the human capital stock. Looked at in light of the fact that these countries still heavily rely on labour in production, amplifies the need to preserve health. The inherent danger posed by the poor quality water‐ as can be drawn from the above statistics‐ seems to suggest that improving the quality of water would go a long way in improving and preserving societal health in the LICs. By implication this would improve the productivity of the workers. Other benefits include cost mitigation, improved investor confidence as well as increased tourists’ confidence‐ all of which are vital for LICs’ growth prospects. It begs the question of why these countries have not improved their water quality. With specific reference made to Uganda, this research is bent on answering this question. In Uganda, there is consensus among scientists that the ground and open water sources are degraded to dangerous levels. Water quality parameters like turbidity, coliform count, and colour are all above the WHO minimum specifications for potable water and are on the rise in the country. This is indicative of water quality deterioration and it heightens the risk of waterborne diseases to the users. The waterborne burden of disease in Uganda is on the rise with a high fatality rate of 440 lives every week. The need to improve water quality in the country has been acknowledged. However, attempts to address the problem have only been undertaken on a small scale, most notable of these being the PuR home water treatment vii program. There is evidence in the country that the water quality would have apparent benefits. Strong correlations have been found between improved health in HIV patients and improved water quality in the country. In the economics of health, improving societal health inherently improves workers’ performance and productivity, leading to higher growth of the economy. There is an economic imperative therefore, as to why countries like Uganda should improve their water quality. In spite of this, even the country’s most urbanized setting‐ Kampala‐ lacks potable water. This study therefore investigates why, in a time when not only the global agenda is more supportive than ever and when the country’s water resources have been found to be risky to use, Uganda has not improved water quality. Kampala is used as the model district for this study. The district accounts for three quarters of users of treated water in the country. The problem is investigated by assessing the efficiency case of such a project (a water quality improving project) in the country; the methodology employed to this end is the Cost Benefit Analysis (CBA). The methodology compares the costs and benefits of a project, in monetary terms, in the same analysis, over its useful life. In the application of CBA one allows for the time value of money by using the discount rate to make the costs and benefits of the project occurring in different years comparable. In principle, the methodology is simple to apply‐ only that issues arise in the quantification of benefits and the determination of the discount rate. Benefits of the Kampala water quality, improving project include non‐market values and for this reason a non‐market valuation technique, the Contingent Valuation Method (CVM), was employed in their quantification. The CVM technique estimates the benefits by measuring the individuals’ willingness to pay for the improved scenario‐ in this case the scenario was one with a water quality‐improving project. The application of the CVM across many disciplines has invited a lot of criticism over the reliability of its estimates as a measure of value. A panel assembled by the North Oceanic and Atmospheric Administration (NOAA) to investigate the reliability of the CVM resolved that as long as the CVM was well conducted, the generated results would reliably predict non‐market values. The Kampala CVM, for the benefits’ quantification, was conducted with the NOAA guidelines in mind. The final value of the project’s benefits was the WTP predicted for the viii median respondent namely Ushs 385.07/= per cubic meter of water. The discount rate was deemed to be the social opportunity cost of capital in the country, viz 12 percent, this being that rate of return foregone by investing in another sector. The project’s costs were arrived at through liaison with water engineers and consulting past data from Uganda’s Water suppliers. From this, the project’s fixed costs were predicted to be Ushs 1451/= per cubic meter of water and the operation and maintenance costs predicted to be Ushs 591.7/= per cubic meter of water. The project’s useful life was deemed to be the average life of a Ugandan, namely 52 years; this choice reflecting the belief that the benefits would last over the users’ whole life. The results of the Kampala water quality‐improving project indicate that the project would not be feasible. It did not matter what discount rate one employed, the project’s operating and maintenance (OM) costs exceed the benefits. The results offer an indication as to why water quality has not been improved in Uganda‐ because the paying population is unwilling to pay for the entire cost of the project. This deduction is not to suggest that the users do not recognize the benefits of the project. The unpleasant truth is that the users’ incomes are typically stretched so thin by other demands that a decision to make more deductions from these incomes is not an inviting one. However, there is a need to improve water quality in LICs like Uganda, as can be deduced from the analysis of the risks of not doing so and benefits of doing so. Accordingly, such projects have to be funded by mechanism that does not require the users to cover the whole cost, but only part of such a cost, with the remainder from other sources like NGOs and foreign aid.
- Full Text:
- Date Issued: 2007
- Authors: Wasswa, Francis
- Date: 2007
- Subjects: Water quality -- Uganda , Groundwater -- Uganda , Water-supply, Rural -- Uganda
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:9007 , http://hdl.handle.net/10948/802 , http://hdl.handle.net/10948/d1012068 , Water quality -- Uganda , Groundwater -- Uganda , Water-supply, Rural -- Uganda
- Description: An enthusiastic global campaign on intervention in water in the Lower Income Countries (LICs) was launched by the UN at the International Conference on Water and the Environment (ICEW), in Rio de Janerio, in January of 1992. In June of the same year, in Dublin, a plan of action was devised and a commitment to the water related goals highlighted in Rio de Janerio was made. Close to fifteen years on, there is little to show by way of success in the intended countries. Over 1.1 billion people in the LICs lack safe water. The direct impact of this is a higher risk of waterborne diseases. The waterborne diseases claim 42,000 lives every week in the LICs. By any standards this is a serious depletion of the human capital stock. Looked at in light of the fact that these countries still heavily rely on labour in production, amplifies the need to preserve health. The inherent danger posed by the poor quality water‐ as can be drawn from the above statistics‐ seems to suggest that improving the quality of water would go a long way in improving and preserving societal health in the LICs. By implication this would improve the productivity of the workers. Other benefits include cost mitigation, improved investor confidence as well as increased tourists’ confidence‐ all of which are vital for LICs’ growth prospects. It begs the question of why these countries have not improved their water quality. With specific reference made to Uganda, this research is bent on answering this question. In Uganda, there is consensus among scientists that the ground and open water sources are degraded to dangerous levels. Water quality parameters like turbidity, coliform count, and colour are all above the WHO minimum specifications for potable water and are on the rise in the country. This is indicative of water quality deterioration and it heightens the risk of waterborne diseases to the users. The waterborne burden of disease in Uganda is on the rise with a high fatality rate of 440 lives every week. The need to improve water quality in the country has been acknowledged. However, attempts to address the problem have only been undertaken on a small scale, most notable of these being the PuR home water treatment vii program. There is evidence in the country that the water quality would have apparent benefits. Strong correlations have been found between improved health in HIV patients and improved water quality in the country. In the economics of health, improving societal health inherently improves workers’ performance and productivity, leading to higher growth of the economy. There is an economic imperative therefore, as to why countries like Uganda should improve their water quality. In spite of this, even the country’s most urbanized setting‐ Kampala‐ lacks potable water. This study therefore investigates why, in a time when not only the global agenda is more supportive than ever and when the country’s water resources have been found to be risky to use, Uganda has not improved water quality. Kampala is used as the model district for this study. The district accounts for three quarters of users of treated water in the country. The problem is investigated by assessing the efficiency case of such a project (a water quality improving project) in the country; the methodology employed to this end is the Cost Benefit Analysis (CBA). The methodology compares the costs and benefits of a project, in monetary terms, in the same analysis, over its useful life. In the application of CBA one allows for the time value of money by using the discount rate to make the costs and benefits of the project occurring in different years comparable. In principle, the methodology is simple to apply‐ only that issues arise in the quantification of benefits and the determination of the discount rate. Benefits of the Kampala water quality, improving project include non‐market values and for this reason a non‐market valuation technique, the Contingent Valuation Method (CVM), was employed in their quantification. The CVM technique estimates the benefits by measuring the individuals’ willingness to pay for the improved scenario‐ in this case the scenario was one with a water quality‐improving project. The application of the CVM across many disciplines has invited a lot of criticism over the reliability of its estimates as a measure of value. A panel assembled by the North Oceanic and Atmospheric Administration (NOAA) to investigate the reliability of the CVM resolved that as long as the CVM was well conducted, the generated results would reliably predict non‐market values. The Kampala CVM, for the benefits’ quantification, was conducted with the NOAA guidelines in mind. The final value of the project’s benefits was the WTP predicted for the viii median respondent namely Ushs 385.07/= per cubic meter of water. The discount rate was deemed to be the social opportunity cost of capital in the country, viz 12 percent, this being that rate of return foregone by investing in another sector. The project’s costs were arrived at through liaison with water engineers and consulting past data from Uganda’s Water suppliers. From this, the project’s fixed costs were predicted to be Ushs 1451/= per cubic meter of water and the operation and maintenance costs predicted to be Ushs 591.7/= per cubic meter of water. The project’s useful life was deemed to be the average life of a Ugandan, namely 52 years; this choice reflecting the belief that the benefits would last over the users’ whole life. The results of the Kampala water quality‐improving project indicate that the project would not be feasible. It did not matter what discount rate one employed, the project’s operating and maintenance (OM) costs exceed the benefits. The results offer an indication as to why water quality has not been improved in Uganda‐ because the paying population is unwilling to pay for the entire cost of the project. This deduction is not to suggest that the users do not recognize the benefits of the project. The unpleasant truth is that the users’ incomes are typically stretched so thin by other demands that a decision to make more deductions from these incomes is not an inviting one. However, there is a need to improve water quality in LICs like Uganda, as can be deduced from the analysis of the risks of not doing so and benefits of doing so. Accordingly, such projects have to be funded by mechanism that does not require the users to cover the whole cost, but only part of such a cost, with the remainder from other sources like NGOs and foreign aid.
- Full Text:
- Date Issued: 2007
A framework for supplier selection in the Nelson Mandela Bay retail industry
- Authors: Mavela, A
- Date: 2020
- Subjects: Business logistics -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48905 , vital:41169
- Description: The success of business firms operating in the retail industry is largely dependent on the performance rendered by their supply base. Choosing the incorrect supplier could have dire consequences for the retailer’s performance, as suppliers are generally considered an extension of the retailer. Organisations base their operational expertise on the key performance objectives of cost, service, quality, speed, dependability and flexibility, which becomes the basis of their selection criteria when evaluating suppliers. The primary objective of this study was to develop a framework that guides retailers in their supplier selection process with the ultimate goal of formulating strategies to improve Nelson Mandela Bay’s (NMB’s) retail performance. In support of the primary objective, it was necessary to identify the current supplier selection criteria used in the NMB retail industry and the challenges that retailers face when selecting suppliers. The study set out to assess the effects of utilising established supplier selection criteria on retailers’ performance, as well as to identify strategies that retailers should employ to improve their performance. A quantitative research approach was utilised to collect data from a sample of 248 retailers and procurement and logistics managers. The empirical findings of the study identified flexibility, timeous delivery and reliability as the most important supplier selection criteria identified by retailers in NMB. The findings also revealed that utilising established supplier selection criteria has a significantly positive effect on retailers’ performance. Lack of collaboration between suppliers and retailers, lack of transparency between suppliers and retailers and suppliers’ limited knowledge of the criteria by which they are judged were identified as the most significant challenges facing retailers in NMB. The empirical findings also identified an increase in a retailer’s competitive advantage and revenue as the benefits of utilising supplier selection criteria to improve a retailer’s performance. The conclusions and implications of the empirical findings are provided and recommendations made. The study advances a framework to assist in guiding the retailers and procurement and logistics managers, retail researchers and policy makers when selecting suppliers. The study suggests that retailers should identify the most important supplier selection criteria, inform potential suppliers of the importance v of those criteria, select suppliers based on those criteria and utilise those criteria to evaluate the suppliers’ performance.
- Full Text:
- Date Issued: 2020
- Authors: Mavela, A
- Date: 2020
- Subjects: Business logistics -- South Africa -- Nelson Mandela Bay Municipality
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/48905 , vital:41169
- Description: The success of business firms operating in the retail industry is largely dependent on the performance rendered by their supply base. Choosing the incorrect supplier could have dire consequences for the retailer’s performance, as suppliers are generally considered an extension of the retailer. Organisations base their operational expertise on the key performance objectives of cost, service, quality, speed, dependability and flexibility, which becomes the basis of their selection criteria when evaluating suppliers. The primary objective of this study was to develop a framework that guides retailers in their supplier selection process with the ultimate goal of formulating strategies to improve Nelson Mandela Bay’s (NMB’s) retail performance. In support of the primary objective, it was necessary to identify the current supplier selection criteria used in the NMB retail industry and the challenges that retailers face when selecting suppliers. The study set out to assess the effects of utilising established supplier selection criteria on retailers’ performance, as well as to identify strategies that retailers should employ to improve their performance. A quantitative research approach was utilised to collect data from a sample of 248 retailers and procurement and logistics managers. The empirical findings of the study identified flexibility, timeous delivery and reliability as the most important supplier selection criteria identified by retailers in NMB. The findings also revealed that utilising established supplier selection criteria has a significantly positive effect on retailers’ performance. Lack of collaboration between suppliers and retailers, lack of transparency between suppliers and retailers and suppliers’ limited knowledge of the criteria by which they are judged were identified as the most significant challenges facing retailers in NMB. The empirical findings also identified an increase in a retailer’s competitive advantage and revenue as the benefits of utilising supplier selection criteria to improve a retailer’s performance. The conclusions and implications of the empirical findings are provided and recommendations made. The study advances a framework to assist in guiding the retailers and procurement and logistics managers, retail researchers and policy makers when selecting suppliers. The study suggests that retailers should identify the most important supplier selection criteria, inform potential suppliers of the importance v of those criteria, select suppliers based on those criteria and utilise those criteria to evaluate the suppliers’ performance.
- Full Text:
- Date Issued: 2020
A framework for the design of business intelligence dashboard tools
- Authors: Smuts, Martin Bradley
- Date: 2016
- Subjects: Business intelligence Dashboards (Management information systems)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12941 , vital:27136
- Description: Vast amounts of data are collected on a daily basis, making it difficult for humans to derive at valuable information to make effective decisions. In recent years, the field of Business Intelligence (BI) and Information Visualisation (IV) have become a key driver of an organisation’s success. BI tools supporting decision making need to be accessible to a larger audience on different levels of the organisation. The problem is that non-expert users, or novice users, of BI tools do not have the technical knowledge to conduct data analysis and often rely on expert users to assist. For this reason, BI vendors are shifting their focus to self-service BI, a relatively new term where novice users can analyse data without the traditional human mediator. Despite the proliferation of self-service BI tools, limited research is available on their usability and design considerations to assist novice users with decision making and BI analysis. The contribution of this study is a conceptual framework for designing, evaluating or selecting BI tools that support non-expert users to create dashboards (the BI Framework). A dashboard is a particular IV technique that enables users to view critical information at a glance. The main research problem addressed by this study is that non-expert users often have to utilise a number of software tools to conduct data analysis and to develop visualisations, such as BI dashboards. The research problem was further investigated by following a two-step approach. The first approach was to investigate existing problems by using an in-depth literature review in the fields of BI and IV. The second approach was to conduct a field study (Field Study 1) using a development environment consisting of a number of software components of which SAP Xcelsius was the main BI tool used to create a dashboard. The aim of the field study was to compare the identified problems and requirements with those found in literature. The results of the problem analysis revealed a number of problems in terms of BI software. One of the major problems is that BI tools do not adequately guide users through a logical process to conduct data analysis. In addition, the process becomes increasingly difficult when several BI tools are involved that need to be integrated. The results showed positive aspects when the data was mapped to a visualisation, which increased the users’ understanding of data they were analysing. The results were verified in a focus group discussion and were used to establish an initial set of problems and requirements, which were then synthesised with the problems and requirements identified from literature. Once the major problems were verified, a framework was established to guide the design of BI dashboard tools for novice users. The framework includes a set of design guidelines and usability evaluation criteria for BI tools. An extant systems analysis was conducted using BI tools to compare the advantages and disadvantages. The results revealed that a number of tools could be used by non-experts, however, their usability hinders users. All the participants used in all field studies and evaluations were Computer Science (CS) and Information Systems (IS) students. Participants were specially sourced from a higher education institution such as the Nelson Mandela Metropolitan University (NMMU). A second field study (Field Study 2) was conducted with participants using another traditional BI tool identified from the extant systems analysis, PowerPivot. The objective of this field study was to verify the design guidelines and related features that served as a BI Scorecard that can be used to select BI tools. Another BI tool, Tableau, was used for the final evaluation. The final evaluation was conducted with a large participant sample consisting of IS students in their second and third year of study. The results for the two groups revealed a significant difference between participants’ education levels and the usability ratings of Tableau. Additionally, the results indicated a significant relationship between the participants’ experience level and the usability ratings of Tableau. The usability ratings of Tableau were mostly positive and the results revealed that participants found the tool easy to use, flexible and efficient. The proposed BI Framework can be used to assist organisations when evaluating BI tools for adoption. Furthermore, designers of BI tools can use the framework to improve the usability of these tools, reduce the workload for users when creating dashboards, and increase the effectiveness and efficiency of decision support.
- Full Text:
- Date Issued: 2016
- Authors: Smuts, Martin Bradley
- Date: 2016
- Subjects: Business intelligence Dashboards (Management information systems)
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/12941 , vital:27136
- Description: Vast amounts of data are collected on a daily basis, making it difficult for humans to derive at valuable information to make effective decisions. In recent years, the field of Business Intelligence (BI) and Information Visualisation (IV) have become a key driver of an organisation’s success. BI tools supporting decision making need to be accessible to a larger audience on different levels of the organisation. The problem is that non-expert users, or novice users, of BI tools do not have the technical knowledge to conduct data analysis and often rely on expert users to assist. For this reason, BI vendors are shifting their focus to self-service BI, a relatively new term where novice users can analyse data without the traditional human mediator. Despite the proliferation of self-service BI tools, limited research is available on their usability and design considerations to assist novice users with decision making and BI analysis. The contribution of this study is a conceptual framework for designing, evaluating or selecting BI tools that support non-expert users to create dashboards (the BI Framework). A dashboard is a particular IV technique that enables users to view critical information at a glance. The main research problem addressed by this study is that non-expert users often have to utilise a number of software tools to conduct data analysis and to develop visualisations, such as BI dashboards. The research problem was further investigated by following a two-step approach. The first approach was to investigate existing problems by using an in-depth literature review in the fields of BI and IV. The second approach was to conduct a field study (Field Study 1) using a development environment consisting of a number of software components of which SAP Xcelsius was the main BI tool used to create a dashboard. The aim of the field study was to compare the identified problems and requirements with those found in literature. The results of the problem analysis revealed a number of problems in terms of BI software. One of the major problems is that BI tools do not adequately guide users through a logical process to conduct data analysis. In addition, the process becomes increasingly difficult when several BI tools are involved that need to be integrated. The results showed positive aspects when the data was mapped to a visualisation, which increased the users’ understanding of data they were analysing. The results were verified in a focus group discussion and were used to establish an initial set of problems and requirements, which were then synthesised with the problems and requirements identified from literature. Once the major problems were verified, a framework was established to guide the design of BI dashboard tools for novice users. The framework includes a set of design guidelines and usability evaluation criteria for BI tools. An extant systems analysis was conducted using BI tools to compare the advantages and disadvantages. The results revealed that a number of tools could be used by non-experts, however, their usability hinders users. All the participants used in all field studies and evaluations were Computer Science (CS) and Information Systems (IS) students. Participants were specially sourced from a higher education institution such as the Nelson Mandela Metropolitan University (NMMU). A second field study (Field Study 2) was conducted with participants using another traditional BI tool identified from the extant systems analysis, PowerPivot. The objective of this field study was to verify the design guidelines and related features that served as a BI Scorecard that can be used to select BI tools. Another BI tool, Tableau, was used for the final evaluation. The final evaluation was conducted with a large participant sample consisting of IS students in their second and third year of study. The results for the two groups revealed a significant difference between participants’ education levels and the usability ratings of Tableau. Additionally, the results indicated a significant relationship between the participants’ experience level and the usability ratings of Tableau. The usability ratings of Tableau were mostly positive and the results revealed that participants found the tool easy to use, flexible and efficient. The proposed BI Framework can be used to assist organisations when evaluating BI tools for adoption. Furthermore, designers of BI tools can use the framework to improve the usability of these tools, reduce the workload for users when creating dashboards, and increase the effectiveness and efficiency of decision support.
- Full Text:
- Date Issued: 2016
A framework proposal for algorithm animation systems
- Authors: Yeh, Chih Lung
- Date: 2006
- Subjects: Computer programming , Computer algorithms , Computer graphics
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:10488 , http://hdl.handle.net/10948/d1019680
- Description: The learning and analysis of algorithms and algorithm concepts are challenging to students due to the abstract and conceptual nature of algorithms. Algorithm animation is a form of technological support tool which encourages algorithm comprehension by visualising algorithms in execution. Algorithm animation can potentially be utilised to support students while learning algorithms. Despite widespread acknowledgement for the usefulness of algorithm animation in algorithm courses at tertiary institutions, no recognised framework exists upon which algorithm animation systems can be effectively modelled. This dissertation consequently focuses on the design of an extensible algorithm animation framework to support the generation of interactive algorithm animations. A literature and extant system review forms the basis for the framework design process. The result of the review is a list of requirements for a pedagogically effective algorithm animation system. The proposed framework supports the pedagogic requirements by utilising an independent layer structure to support the generation and display of algorithm animations. The effectiveness of the framework is evaluated through the implementation of a prototype algorithm animation system using sorting algorithms as a case study. This dissertation is successful in proposing a framework to support the development of algorithm animations. The prototype developed will enable the integration of algorithm animations into the Nelson Mandela Metropolitan University’s teaching model, thereby permitting the university to conduct future research relating to the usefulness of algorithm animation in algorithm courses.
- Full Text:
- Date Issued: 2006
- Authors: Yeh, Chih Lung
- Date: 2006
- Subjects: Computer programming , Computer algorithms , Computer graphics
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:10488 , http://hdl.handle.net/10948/d1019680
- Description: The learning and analysis of algorithms and algorithm concepts are challenging to students due to the abstract and conceptual nature of algorithms. Algorithm animation is a form of technological support tool which encourages algorithm comprehension by visualising algorithms in execution. Algorithm animation can potentially be utilised to support students while learning algorithms. Despite widespread acknowledgement for the usefulness of algorithm animation in algorithm courses at tertiary institutions, no recognised framework exists upon which algorithm animation systems can be effectively modelled. This dissertation consequently focuses on the design of an extensible algorithm animation framework to support the generation of interactive algorithm animations. A literature and extant system review forms the basis for the framework design process. The result of the review is a list of requirements for a pedagogically effective algorithm animation system. The proposed framework supports the pedagogic requirements by utilising an independent layer structure to support the generation and display of algorithm animations. The effectiveness of the framework is evaluated through the implementation of a prototype algorithm animation system using sorting algorithms as a case study. This dissertation is successful in proposing a framework to support the development of algorithm animations. The prototype developed will enable the integration of algorithm animations into the Nelson Mandela Metropolitan University’s teaching model, thereby permitting the university to conduct future research relating to the usefulness of algorithm animation in algorithm courses.
- Full Text:
- Date Issued: 2006