Self-determined development practices for a marginalised San community of Tsumkwe East in Otjozondjupa Region, Namibia
- Authors: Chingwe, Shuvai
- Date: 2017
- Subjects: San (African people) -- Namibia San (African people) -- Namibia -- Social conditions , San (African people) -- Namibia -- Politics and government Indigenous peoples -- Namibia
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33239 , vital:32597
- Description: This study was an exploration of self-determined development practices as a panacea for poverty reduction in the San communities. The main aim of this study was to propose possible strategies for eliminating the marginalisation of San in order to reduce poverty. This study was guided by an Indigenous research paradigm. This study used an Indigenous research methodology because it ensures that research on Indigenous issues is carried out in a more respectful, ethical, correct, sympathetic, useful and beneficial fashion seen from the point of Indigenous people. Nine out of thirty-six villages in Tsumkwe East participated in this study. Data collection was done through key informant interviews and conversational methods namely talking circles and storying. The findings of this study reveal that the marginalisation of the Ju/’hoansi San of Nyae Nyae and other San communities is closely related to their loss of ancestral land during the colonial and post-colonial era. Although the Ju/’hoansi San have fought to maintain their ancestral lands, hunting which is their main livelihood has been restricted by government regulation. The restriction on their hunting and gathering culture has been the major contribution to their marginalisation as they can no longer fend for themselves as their forefathers used to do. Despite a multitude of factors militating against the self-determination of San communities, the Ju/’hoansi San have managed to express their voice through a remnant of their hunting and gathering culture. This study also reveals that there are two important actors in Nyae Nyae namely the government of the Republic of Namibia and the Nyae Nyae Conservancy. Nyae Nyae Conservancy is a community based natural resource management organisation which has taken a participatory developmental approach to the development of Tsumkwe East. The government has taken more of a welfare approach. Although the mainstream has labelled San people lazy, uneducated, backward and uncivilised, the success of the Nyae Nyae Conservancy which is managed by the Ju/’hoansi San is a testimony to the contrary. This study reveals that the government has failed to deliver on its policy of meeting all the welfare needs of the Ju/’hoansi San but the conservancy has risen to be a relevant organisation meeting the needs of the community whilst respecting their culture and identity as a hunting and gathering community. This study concludes that self-determined development practices maybe a panacea for the development of San communities. This can be made possible by supporting the San’s hunting and gathering livelihoods, respecting their culture, securing their land and resource rights, through long-term and consistent capacity building and supporting a culturally relevant education system.
- Full Text:
- Date Issued: 2017
- Authors: Chingwe, Shuvai
- Date: 2017
- Subjects: San (African people) -- Namibia San (African people) -- Namibia -- Social conditions , San (African people) -- Namibia -- Politics and government Indigenous peoples -- Namibia
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33239 , vital:32597
- Description: This study was an exploration of self-determined development practices as a panacea for poverty reduction in the San communities. The main aim of this study was to propose possible strategies for eliminating the marginalisation of San in order to reduce poverty. This study was guided by an Indigenous research paradigm. This study used an Indigenous research methodology because it ensures that research on Indigenous issues is carried out in a more respectful, ethical, correct, sympathetic, useful and beneficial fashion seen from the point of Indigenous people. Nine out of thirty-six villages in Tsumkwe East participated in this study. Data collection was done through key informant interviews and conversational methods namely talking circles and storying. The findings of this study reveal that the marginalisation of the Ju/’hoansi San of Nyae Nyae and other San communities is closely related to their loss of ancestral land during the colonial and post-colonial era. Although the Ju/’hoansi San have fought to maintain their ancestral lands, hunting which is their main livelihood has been restricted by government regulation. The restriction on their hunting and gathering culture has been the major contribution to their marginalisation as they can no longer fend for themselves as their forefathers used to do. Despite a multitude of factors militating against the self-determination of San communities, the Ju/’hoansi San have managed to express their voice through a remnant of their hunting and gathering culture. This study also reveals that there are two important actors in Nyae Nyae namely the government of the Republic of Namibia and the Nyae Nyae Conservancy. Nyae Nyae Conservancy is a community based natural resource management organisation which has taken a participatory developmental approach to the development of Tsumkwe East. The government has taken more of a welfare approach. Although the mainstream has labelled San people lazy, uneducated, backward and uncivilised, the success of the Nyae Nyae Conservancy which is managed by the Ju/’hoansi San is a testimony to the contrary. This study reveals that the government has failed to deliver on its policy of meeting all the welfare needs of the Ju/’hoansi San but the conservancy has risen to be a relevant organisation meeting the needs of the community whilst respecting their culture and identity as a hunting and gathering community. This study concludes that self-determined development practices maybe a panacea for the development of San communities. This can be made possible by supporting the San’s hunting and gathering livelihoods, respecting their culture, securing their land and resource rights, through long-term and consistent capacity building and supporting a culturally relevant education system.
- Full Text:
- Date Issued: 2017
A critical analysis of the income tax implications of loan account funding in the small and medium-sized enterprises (SMEs) environment
- Authors: Van Zyl, Gideon Pieter
- Date: 2017
- Subjects: Income tax -- South Africa Small business -- Taxation -- South Africa , Debt -- Management Small business -- Finance -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21230 , vital:29459
- Description: The global economy is still recovering from the effects of the sub-prime crisis. The economic downturn has created international tax policies that seem to encourage debt funding. Some commentators are of the view that debt and equity should have a uniform tax treatment. South Africa has not escaped the aftermath of the economic meltdown and had three credit downgrades since the second half of 2009. The first objective of this treatise was to determine whether loan funding still has a role to play in a SME environment. This was considered in the context of interest-free or low-interest rate loans advanced by companies to shareholders or other connected persons and interest-bearing loans due by companies that in substance clearly have equity features. The primary enquiry pertaining to debit loans is whether the debt arose by virtue of any share held in the company. It is submitted that a causal connection is required between any share in that company and the advance made. Where a company parts with funds for no quid pro quo a deemed dividend in specie is triggered. Conversely, where a loan was made on commercial grounds the company will not be in breach, even if the loan is interest-free. A loan that lacks a reasonable redemption period is more akin to equity and to this extent a deemed dividend will be triggered where a loan owing by a company to a shareholder or other connected person is not redeemable within 30 years. There is ambiguity with regards to the inception of the 30-year period for pre-existing loan agreements. Taking the contra fiscum rule into account, it is submitted that the 30-year period should only commence from the effective date due to the impracticalities involved and because the concept of an ‘instrument’ did not previously exist. It is submitted that shareholder and other connected person loans are not by default equity, to the extent that the transaction is on commercial grounds and in substance a loan. It is further submitted that loan funding still has a role to play in a SME environment and that South Africa has no need for uniform tax rules pertaining to debt and equity, due to the anti-avoidance provisions highlighted above. The poor state of the local economy prompted Treasury to introduce new debt relief rules to assist distressed debtors. The second objective of this treatise was to analyse whether the new rules will provide tangible relief to distressed debtors as this was one of the short comings of the previous system. It is submitted that the new ordering rules delay the incurrence of an immediate tax as trading stock held and not disposed of, the base cost of an asset or the balance of an assessed capital loss is first reduced compared to the old rules where it instantly triggered a recoupment or a deemed disposal for CGT purposes. Tangible relief is provided to distressed debtors as a tax debt reduced has no normal tax consequences. This provides an opportunity for companies under business rescue because SARS rank on par with concurrent creditors. As a result, the tax debt reduced is likely to be higher under business rescue than liquidation.
- Full Text:
- Date Issued: 2017
- Authors: Van Zyl, Gideon Pieter
- Date: 2017
- Subjects: Income tax -- South Africa Small business -- Taxation -- South Africa , Debt -- Management Small business -- Finance -- Management
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/21230 , vital:29459
- Description: The global economy is still recovering from the effects of the sub-prime crisis. The economic downturn has created international tax policies that seem to encourage debt funding. Some commentators are of the view that debt and equity should have a uniform tax treatment. South Africa has not escaped the aftermath of the economic meltdown and had three credit downgrades since the second half of 2009. The first objective of this treatise was to determine whether loan funding still has a role to play in a SME environment. This was considered in the context of interest-free or low-interest rate loans advanced by companies to shareholders or other connected persons and interest-bearing loans due by companies that in substance clearly have equity features. The primary enquiry pertaining to debit loans is whether the debt arose by virtue of any share held in the company. It is submitted that a causal connection is required between any share in that company and the advance made. Where a company parts with funds for no quid pro quo a deemed dividend in specie is triggered. Conversely, where a loan was made on commercial grounds the company will not be in breach, even if the loan is interest-free. A loan that lacks a reasonable redemption period is more akin to equity and to this extent a deemed dividend will be triggered where a loan owing by a company to a shareholder or other connected person is not redeemable within 30 years. There is ambiguity with regards to the inception of the 30-year period for pre-existing loan agreements. Taking the contra fiscum rule into account, it is submitted that the 30-year period should only commence from the effective date due to the impracticalities involved and because the concept of an ‘instrument’ did not previously exist. It is submitted that shareholder and other connected person loans are not by default equity, to the extent that the transaction is on commercial grounds and in substance a loan. It is further submitted that loan funding still has a role to play in a SME environment and that South Africa has no need for uniform tax rules pertaining to debt and equity, due to the anti-avoidance provisions highlighted above. The poor state of the local economy prompted Treasury to introduce new debt relief rules to assist distressed debtors. The second objective of this treatise was to analyse whether the new rules will provide tangible relief to distressed debtors as this was one of the short comings of the previous system. It is submitted that the new ordering rules delay the incurrence of an immediate tax as trading stock held and not disposed of, the base cost of an asset or the balance of an assessed capital loss is first reduced compared to the old rules where it instantly triggered a recoupment or a deemed disposal for CGT purposes. Tangible relief is provided to distressed debtors as a tax debt reduced has no normal tax consequences. This provides an opportunity for companies under business rescue because SARS rank on par with concurrent creditors. As a result, the tax debt reduced is likely to be higher under business rescue than liquidation.
- Full Text:
- Date Issued: 2017
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