Stakeholders' perceptions of parents' involvement in the governance of a Namibian rural school
- Authors: Niitembu, Martha M
- Date: 2007
- Subjects: School management and organization -- Namibia Education -- Parent participation -- Namibia Education and state -- Namibia Rural schools -- Namibia
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1770 , http://hdl.handle.net/10962/d1003655
- Description: The issue of decentralisation has been one of the top priorities of the Namibian education system since independence in 1990. One of the decentralisation aims was to enhance parental involvement in education by establishing School Boards. However, School Boards and the role of parents in school management have been considered ineffective for several years which led to the promulgation of Education Act 16 of 2001 in which the roles of School Boards are strengthened and clarified. This study sought to investigate School Board members’ perceptions, understanding and experiences of parents’ involvement in school governance more specifically after the implementation of the Education Act of 2001 in 2003. This study is an interpretive case study of one combined rural school in the Ohangwena educational region of Namibia. This research employed three data collection techniques, namely semi-structured interviews, observation and document analysis. The main findings of this study reveal that there is a lack of joint understanding and shared vision between educators and parents in the School Board. This problem underpins other more symptomatic problems, such as lack of accountability in the matter of school finances, differences in understanding the roles of School Board members and lack of parents’ motivation from the school management. The study further reveals the ineffectiveness and insufficiency of the training provided in the past. It highlights some of the challenges that hinder the effective involvement of parents in rural school governance, such as poor educational background among parents, poor knowledge of the English language and poor understanding of educational issues. However the findings also acknowledge parents’ participation and their full involvement in decision-making. The findings show that the new School Board elected in terms of the Education Act of 2001 has been more effective than previous School Boards and has reached a number of achievements such as being instrumental in solving disciplinary problems, purchasing school assets and renovating classrooms. Recommendations for practice and for further research are made.
- Full Text:
- Date Issued: 2007
- Authors: Niitembu, Martha M
- Date: 2007
- Subjects: School management and organization -- Namibia Education -- Parent participation -- Namibia Education and state -- Namibia Rural schools -- Namibia
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1770 , http://hdl.handle.net/10962/d1003655
- Description: The issue of decentralisation has been one of the top priorities of the Namibian education system since independence in 1990. One of the decentralisation aims was to enhance parental involvement in education by establishing School Boards. However, School Boards and the role of parents in school management have been considered ineffective for several years which led to the promulgation of Education Act 16 of 2001 in which the roles of School Boards are strengthened and clarified. This study sought to investigate School Board members’ perceptions, understanding and experiences of parents’ involvement in school governance more specifically after the implementation of the Education Act of 2001 in 2003. This study is an interpretive case study of one combined rural school in the Ohangwena educational region of Namibia. This research employed three data collection techniques, namely semi-structured interviews, observation and document analysis. The main findings of this study reveal that there is a lack of joint understanding and shared vision between educators and parents in the School Board. This problem underpins other more symptomatic problems, such as lack of accountability in the matter of school finances, differences in understanding the roles of School Board members and lack of parents’ motivation from the school management. The study further reveals the ineffectiveness and insufficiency of the training provided in the past. It highlights some of the challenges that hinder the effective involvement of parents in rural school governance, such as poor educational background among parents, poor knowledge of the English language and poor understanding of educational issues. However the findings also acknowledge parents’ participation and their full involvement in decision-making. The findings show that the new School Board elected in terms of the Education Act of 2001 has been more effective than previous School Boards and has reached a number of achievements such as being instrumental in solving disciplinary problems, purchasing school assets and renovating classrooms. Recommendations for practice and for further research are made.
- Full Text:
- Date Issued: 2007
Stem cutting propagation protocol for rose-scented geranium (Pelargonium graveolens)
- Authors: Matafeni, Ntombekhaya
- Date: 2017
- Subjects: Plant propagation Pelargoniums Plant cuttings
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10353/9832 , vital:35060
- Description: Rose-scented geranium (Pelargonium graveolens), is a high value essential oil plant that is used in the perfumery, cosmetic, aromatherapy and food flavouring industries. The increasing demand for this plant, due to its economic importance necessitates the development of an efficient propagation protocol for quality seedling and its maximum production. The present study therefore, sought to develop effective stem cutting propagation protocol which could facilitate multiplication of rose-scented geranium stem cuttings. Three separate experiments were undertaken to determine factors influencing effective propagation of rose-scented geranium. These factors were: rooting media, rooting hormone, cutting length and wound healing period on rooting and development of rose-scented geranium stem cuttings. The cuttings were assessed based on root number, length and fresh mass, plant height, leaf number, and stem circumference. In terms of root measurements, the growing media were washed out from the root system of plantlets, their roots were separated from stem before data was recorded which comprised of root number, length and root fresh mass. Root holding ability (RHA) on rooting medium was determined by visual observation and rated on a 1-5 scale where 1 = very loose, not acceptable; 2 = loose, not acceptable; 3 = medium, marginally acceptable; 4 = tight, acceptable; 5 = very tight, acceptable. The experiments were carried out at Essential Amatole Nursery, at the University of Fort Hare Research Farm, Alice Campus (located at 320 47ʹ3ʺS, 260 50ʹ43ʺ E, with an altitude of 519 m.a.s.l). All the experiments were carried out under mist conditions on bottom-heated beds in a greenhouse (with polycarbonate roofing of about 40percent shading effect) for the first three weeks after sticking the cuttings to the growing medium to facilitate root induction in relatively high temperature and relative humidity. Thereafter, the plantlets were grown in a shade house with 70percent light penetration until the termination of the experiment. To optimize the technology for the propagation of this plant the present experiment was designed with the objective to determine the efficient growing medium and proper rooting hormone for successful rooting and development of quality seedlings of rose-scented geranium. The experiment was set up in a complete randomized design (CRD) and was replicated three times with two factors 7×4, seven different growing media i.e. (1) Mixture growing medium which serves as control (pine bark 8 bags + sand 2 bags + lime 4kg + coconut 10 blocks + talborne 6.25 kg + bone meal 2 kg); (2) River sand only; (3) Pine bark; (4) Hygrotex (commercial rooting media); (5) Pine bark + river sand ( at1:1 ratio on volume basis); (6) Pine bark + hygrotex (at 1:1, ratio on volume basis), and; (7) Pine bark + river sand + hygrotex ( at 1:1:1 ratio on volume basis) and four different IBA hormone levels (auxins, types of IBA) applied as treatment were (1) Dynaroot (1 – 1g/kg), (2) Dynaroot (2- 3g/kg), (3) Dynaroot (3-8g/kg) and (4) Control (untreated with hormone). Hygrotex was identified as the best growth media for quicker regeneration giving the highest root number, length and fresh mass. While, hygrotex + pine bark (v/v 1:1) was efficient in producing more leaves, stem circumference and other aerial parameters. Dynaroot 3 was identified as the best rooting enhancer with maximum root number, length, fresh weight and plant height. Both Dynaroot 3 and Dynaroot 2 did not have major differences on giving highest leaf number. Control (untreated with hormone) was consistent in giving the greatest stem circumference than any other treatment. To maximize stem circumference, a combination of control (untreated with hormone) and hygrotex + pine bark (v/v 1:1) was identified as the best treatment. Based on the investigation for maximum production and quality seedlings of rose-scented geranium, hygrotex and Dynaroot 3 were identified as the best combination for successful rooting. The ideal cutting stem length, rooting hormone and growing medium for quality seedlings of rose-scented geranium were also investigated. The experimental lay out was in randomized complete design (RCD) with a 4 × 4 × 2 factorial treatment combination. Treatments used were, four different cutting lengths viz. 10, 12, 14 and 16 cm long; four different concentrations of IBA rooting hormone (Dynaroot 1, 2, 3 (powder form) and distilled water (control) and two types of growing medium (hygrotex and hygrotex + pine bark v/v 1:1) were used. Stem cuttings of 14 and 16 cm length gave the highest root number of 34, 38 and 35.13, and root length of 3.40 and 3.51cm respectively, with no significance. Cutting length of 10 cm favoured stem circumference (3.1 cm) as compared to other treatments. Whereas, cuttings treated with Dynaroot 3 showed a better root number (33.46 roots), root length (3.54 cm), root fresh mass (0.59 mg), leaf number of (11.08) as well as highest root holding ability (5). However, they showed no significance difference with Dynaroot 2 treated cuttings. In addition, cuttings treated with Control favoured shoot number (3.79) and stem circumference (3.05). Visually, hygrotex was observed to be better substrate though it was not significantly different from hygrotex + pine bark (1:1 v/v) on propagation of rose-scented geranium stem cuttings. Therefore, it is recommended that rose-scented geranium should be propagated through the combination of 14 cm cuttings length and treated with Dynaroot 2 IBA rooting hormone. Both hygrotex and hygrotex + pine bark (1:1 v/v) are the best growing media for root formation and growth of rose-scented geranium, though hygrotex alone is more economical. Wound healing period (WHP) of stem cutting was evaluated using 4 × 4 factorial, cuttings were separated into four groups during the healing duration (intervals of 24 hrs: days 0, 1, 2 and 3). These four groups were further subdivided into four subgroups of rooting hormone viz. Dynaroot 1, 2, 3 of indole-3-butyric acid and control (water). Experiment was laid out in a randomised complete block design (RCBD) with three replicates. The results obtained from the study revealed that rose-scented geranium rooted easily when planted on Day 2 of the wound healing period such that root holding ability was at its highest. While, Day 0 cuttings showed good response for stem circumference and shoot number. The study recommends that rose-scented geranium be propagated using cuttings that have enough time to heal the wound that is, Day 2 cuttings. Dynaroot 3 (IBA hormone concentration) showed good response to rooting and other arial parameters except for stem circumference which was favoured by application of control. Based on the results of the study, it can be concluded that propagation of rose-scented geranium requires a wound healing period of about three days in room temperature and application of IBA hormone before sucking cuttings in growing medium. Instead, of Dynaroot 3 or 2, Dynaroot 1 can also be used because, it is less economical and they all have a similar effect on cuttings that have been healing for three days.
- Full Text:
- Date Issued: 2017
- Authors: Matafeni, Ntombekhaya
- Date: 2017
- Subjects: Plant propagation Pelargoniums Plant cuttings
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10353/9832 , vital:35060
- Description: Rose-scented geranium (Pelargonium graveolens), is a high value essential oil plant that is used in the perfumery, cosmetic, aromatherapy and food flavouring industries. The increasing demand for this plant, due to its economic importance necessitates the development of an efficient propagation protocol for quality seedling and its maximum production. The present study therefore, sought to develop effective stem cutting propagation protocol which could facilitate multiplication of rose-scented geranium stem cuttings. Three separate experiments were undertaken to determine factors influencing effective propagation of rose-scented geranium. These factors were: rooting media, rooting hormone, cutting length and wound healing period on rooting and development of rose-scented geranium stem cuttings. The cuttings were assessed based on root number, length and fresh mass, plant height, leaf number, and stem circumference. In terms of root measurements, the growing media were washed out from the root system of plantlets, their roots were separated from stem before data was recorded which comprised of root number, length and root fresh mass. Root holding ability (RHA) on rooting medium was determined by visual observation and rated on a 1-5 scale where 1 = very loose, not acceptable; 2 = loose, not acceptable; 3 = medium, marginally acceptable; 4 = tight, acceptable; 5 = very tight, acceptable. The experiments were carried out at Essential Amatole Nursery, at the University of Fort Hare Research Farm, Alice Campus (located at 320 47ʹ3ʺS, 260 50ʹ43ʺ E, with an altitude of 519 m.a.s.l). All the experiments were carried out under mist conditions on bottom-heated beds in a greenhouse (with polycarbonate roofing of about 40percent shading effect) for the first three weeks after sticking the cuttings to the growing medium to facilitate root induction in relatively high temperature and relative humidity. Thereafter, the plantlets were grown in a shade house with 70percent light penetration until the termination of the experiment. To optimize the technology for the propagation of this plant the present experiment was designed with the objective to determine the efficient growing medium and proper rooting hormone for successful rooting and development of quality seedlings of rose-scented geranium. The experiment was set up in a complete randomized design (CRD) and was replicated three times with two factors 7×4, seven different growing media i.e. (1) Mixture growing medium which serves as control (pine bark 8 bags + sand 2 bags + lime 4kg + coconut 10 blocks + talborne 6.25 kg + bone meal 2 kg); (2) River sand only; (3) Pine bark; (4) Hygrotex (commercial rooting media); (5) Pine bark + river sand ( at1:1 ratio on volume basis); (6) Pine bark + hygrotex (at 1:1, ratio on volume basis), and; (7) Pine bark + river sand + hygrotex ( at 1:1:1 ratio on volume basis) and four different IBA hormone levels (auxins, types of IBA) applied as treatment were (1) Dynaroot (1 – 1g/kg), (2) Dynaroot (2- 3g/kg), (3) Dynaroot (3-8g/kg) and (4) Control (untreated with hormone). Hygrotex was identified as the best growth media for quicker regeneration giving the highest root number, length and fresh mass. While, hygrotex + pine bark (v/v 1:1) was efficient in producing more leaves, stem circumference and other aerial parameters. Dynaroot 3 was identified as the best rooting enhancer with maximum root number, length, fresh weight and plant height. Both Dynaroot 3 and Dynaroot 2 did not have major differences on giving highest leaf number. Control (untreated with hormone) was consistent in giving the greatest stem circumference than any other treatment. To maximize stem circumference, a combination of control (untreated with hormone) and hygrotex + pine bark (v/v 1:1) was identified as the best treatment. Based on the investigation for maximum production and quality seedlings of rose-scented geranium, hygrotex and Dynaroot 3 were identified as the best combination for successful rooting. The ideal cutting stem length, rooting hormone and growing medium for quality seedlings of rose-scented geranium were also investigated. The experimental lay out was in randomized complete design (RCD) with a 4 × 4 × 2 factorial treatment combination. Treatments used were, four different cutting lengths viz. 10, 12, 14 and 16 cm long; four different concentrations of IBA rooting hormone (Dynaroot 1, 2, 3 (powder form) and distilled water (control) and two types of growing medium (hygrotex and hygrotex + pine bark v/v 1:1) were used. Stem cuttings of 14 and 16 cm length gave the highest root number of 34, 38 and 35.13, and root length of 3.40 and 3.51cm respectively, with no significance. Cutting length of 10 cm favoured stem circumference (3.1 cm) as compared to other treatments. Whereas, cuttings treated with Dynaroot 3 showed a better root number (33.46 roots), root length (3.54 cm), root fresh mass (0.59 mg), leaf number of (11.08) as well as highest root holding ability (5). However, they showed no significance difference with Dynaroot 2 treated cuttings. In addition, cuttings treated with Control favoured shoot number (3.79) and stem circumference (3.05). Visually, hygrotex was observed to be better substrate though it was not significantly different from hygrotex + pine bark (1:1 v/v) on propagation of rose-scented geranium stem cuttings. Therefore, it is recommended that rose-scented geranium should be propagated through the combination of 14 cm cuttings length and treated with Dynaroot 2 IBA rooting hormone. Both hygrotex and hygrotex + pine bark (1:1 v/v) are the best growing media for root formation and growth of rose-scented geranium, though hygrotex alone is more economical. Wound healing period (WHP) of stem cutting was evaluated using 4 × 4 factorial, cuttings were separated into four groups during the healing duration (intervals of 24 hrs: days 0, 1, 2 and 3). These four groups were further subdivided into four subgroups of rooting hormone viz. Dynaroot 1, 2, 3 of indole-3-butyric acid and control (water). Experiment was laid out in a randomised complete block design (RCBD) with three replicates. The results obtained from the study revealed that rose-scented geranium rooted easily when planted on Day 2 of the wound healing period such that root holding ability was at its highest. While, Day 0 cuttings showed good response for stem circumference and shoot number. The study recommends that rose-scented geranium be propagated using cuttings that have enough time to heal the wound that is, Day 2 cuttings. Dynaroot 3 (IBA hormone concentration) showed good response to rooting and other arial parameters except for stem circumference which was favoured by application of control. Based on the results of the study, it can be concluded that propagation of rose-scented geranium requires a wound healing period of about three days in room temperature and application of IBA hormone before sucking cuttings in growing medium. Instead, of Dynaroot 3 or 2, Dynaroot 1 can also be used because, it is less economical and they all have a similar effect on cuttings that have been healing for three days.
- Full Text:
- Date Issued: 2017
Tangentially symplectic foliations
- Authors: Remsing, Claudiu Cristian
- Date: 1994
- Subjects: Geometry Problems, exercises, etc Geometry, Differential Symplectic manifolds Poisson manifolds Foliations (Mathematics)
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:5419 , http://hdl.handle.net/10962/d1005233
- Description: This thesis is concerned principally with tangential geometry and the applications of these concepts to tangentially symplectic foliations. The subject of tangential geometry is still at an elementary stage. The author here systematises current concepts and results and extends them, leading to the definition of vertical connections and vertical G-structures. Tangentially symplectic foliations are then characterised in terms of vertical symplectic forms. Some significant particular cases are discussed.
- Full Text:
- Date Issued: 1994
- Authors: Remsing, Claudiu Cristian
- Date: 1994
- Subjects: Geometry Problems, exercises, etc Geometry, Differential Symplectic manifolds Poisson manifolds Foliations (Mathematics)
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:5419 , http://hdl.handle.net/10962/d1005233
- Description: This thesis is concerned principally with tangential geometry and the applications of these concepts to tangentially symplectic foliations. The subject of tangential geometry is still at an elementary stage. The author here systematises current concepts and results and extends them, leading to the definition of vertical connections and vertical G-structures. Tangentially symplectic foliations are then characterised in terms of vertical symplectic forms. Some significant particular cases are discussed.
- Full Text:
- Date Issued: 1994
The distinction between tax evasion, tax avoidance and tax planning
- Authors: Tarrant, Greg
- Date: 2008
- Subjects: South African Revenue Service , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:897 , http://hdl.handle.net/10962/d1004549
- Description: Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
- Full Text:
- Date Issued: 2008
- Authors: Tarrant, Greg
- Date: 2008
- Subjects: South African Revenue Service , Tax evasion -- South Africa , Tax planning -- South Africa , Income tax -- South Africa , Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:897 , http://hdl.handle.net/10962/d1004549
- Description: Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income Tax Act they begin with a review of the distinction between tax evasion, tax avoidance and tax planning. Following a call for comment the SARS issued an Interim Response followed by the Revised Proposals which culminated in the withdrawal of the longstanding general anti-avoidance rules housed in section 103(1) and the introduction of new and more comprehensive anti-avoidance rules. In addition, the SARS has adopted an ongoing media campaign stressing the importance of paying tax in a country with a large development agenda like that of South Africa, the need for taxpayers to adopt a responsible attitude to the management of tax and the inclusion of responsible tax management as the greatest measure of a taxpayer's corporate and social investment. In tandem with this message the SARS have sought to vilify those taxpayers who engage in tax avoidance. The message is clear: tax avoidance carries reputational risks; those who engage in tax avoidance are unpatriotic or immoral and their actions simply result in an unfair shifting of the tax burden. The SARS is not alone in the above approach. Around the world tax authorities have been echoing the same message. The message appears to be working. Accounting firms speak of a "creeping conservatism" that has pervaded company boardrooms. What is not clear, however, is whether taxpayers, in becoming more conservative, are simply more fully aware of tax risks and are making informed decisions or whether they are simply responding to external events, such as the worldwide focus by revenue authorities and the media on tax avoidance. Whatever the reason, it is now critical, particularly in the case of corporate taxpayers, that their policies for tax and its attendant risks need to be as sophisticated, coherent and transparent as its policies in all other areas involving multiple stakeholders, such as suppliers, customers, staff and investors. How does a company begin to set its tax philosophy and strategic direction or to determine its appetite for risk? A starting point, it is submitted would be a review of the distinction between tax evasion, avoidance and planning with a heightened sensitivity to the unfamiliar ethical, moral and social risks. The goal of this thesis was to clearly define the distinction between tax evasion, tax avoidance and tax planning from a legal interpretive, ethical and historical perspective in order to develop a rudimentary framework for the responsible management of strategic tax decisions, in the light of the new South African general anti-avoidance legislation. The research methodology entails a qualitative research orientation consisting of a critical conceptual analysis of tax evasion and tax avoidance, with a view to establishing a basic framework to be used by taxpayers to make informed decisions on tax matters. The analysis of the distinction in this work culminated in a diagrammatic representation of the distinction between tax evasion, tax avoidance and tax planning emphasising the different types of tax avoidance from least aggressive to the most abusive and from the least objectionable to most objectionable. It is anticipated that a visual representation of the distinction, however flawed, would result in a far more pragmatic tool to taxpayers than a lengthy document. From a glance taxpayers can determine the following: That tax avoidance is legal; that different forms of tax avoidance exist, some forms being more aggressive than others; that aggressive forms of tax avoidance carry reputational risks; and that in certain circumstances aggressive tax avoidance schemes may border on tax evasion. This, it is envisaged, may prompt taxpayers to ask the right questions when faced with an external or in-house tax avoidance arrangement rather than simply blindly accepting or rejecting the arrangement.
- Full Text:
- Date Issued: 2008
The effects of liberalisation and regulation of cellphone companies from 2007 - 2018: a study of Buffalo city municipality
- Malobola, Nomvuyo Ursula Vuyokazi
- Authors: Malobola, Nomvuyo Ursula Vuyokazi
- Date: 2020
- Subjects: Economic development
- Language: English
- Type: Thesis , Masters , MSoc (Communications)
- Identifier: http://hdl.handle.net/10353/18153 , vital:42237
- Description: This study focuses on the effects of liberalisation and regulation of the telecommunications sector in South Africa. A qualitative research method was adopted and the researcher conducted focus group interviews with participants that were purposely selected to collect data from different suburbs around the Buffalo City Metropolitan area in the Eastern Cape Province, South Africa. The areas were Mdantsane, Selborne and Southernwood, which have large populations and obviously enjoy high cell phone usage. In addition, an in-depth interview was conducted with an official of the Independent Communications Authority of South Africa (ICASA), which is the monitoring body for telecommunications in South Africa. The findings of this study have shown that despite the airtime and data being expensive, the telecoms sector is critical to the people of South Africa, and the failure by the government to regulate and liberalise the telecoms sector has led to expensive cell phone charges on the public. As such, it can be noted that the majority of the urban poor, especially in the Buffalo City Metropolitan, endure expensive charges. More so, the study found that there has been frustrating slow progress of transformation of the telecommunications industry and associated key national policy objectives. In addition, the study also recognises that as a member of WTO South Africa had to adopt policies of globalisation or risk isolation should it operate outside it. In addition, this study revealed that in spite of the challenges that are related to regulation and liberalisation, progress can still be made in reducing price hikes, especially when strategic investments are made in the telecommunication sector in South Africa.
- Full Text:
- Date Issued: 2020
- Authors: Malobola, Nomvuyo Ursula Vuyokazi
- Date: 2020
- Subjects: Economic development
- Language: English
- Type: Thesis , Masters , MSoc (Communications)
- Identifier: http://hdl.handle.net/10353/18153 , vital:42237
- Description: This study focuses on the effects of liberalisation and regulation of the telecommunications sector in South Africa. A qualitative research method was adopted and the researcher conducted focus group interviews with participants that were purposely selected to collect data from different suburbs around the Buffalo City Metropolitan area in the Eastern Cape Province, South Africa. The areas were Mdantsane, Selborne and Southernwood, which have large populations and obviously enjoy high cell phone usage. In addition, an in-depth interview was conducted with an official of the Independent Communications Authority of South Africa (ICASA), which is the monitoring body for telecommunications in South Africa. The findings of this study have shown that despite the airtime and data being expensive, the telecoms sector is critical to the people of South Africa, and the failure by the government to regulate and liberalise the telecoms sector has led to expensive cell phone charges on the public. As such, it can be noted that the majority of the urban poor, especially in the Buffalo City Metropolitan, endure expensive charges. More so, the study found that there has been frustrating slow progress of transformation of the telecommunications industry and associated key national policy objectives. In addition, the study also recognises that as a member of WTO South Africa had to adopt policies of globalisation or risk isolation should it operate outside it. In addition, this study revealed that in spite of the challenges that are related to regulation and liberalisation, progress can still be made in reducing price hikes, especially when strategic investments are made in the telecommunication sector in South Africa.
- Full Text:
- Date Issued: 2020
The experiences of youth after exiting the foster care system in South Africa: A case study of Kou-kamma Municipality, Eastern Cape Province
- Authors: Phillip, Malusi
- Date: 2020
- Subjects: Foster home care Social work with teenagers
- Language: English
- Type: Thesis , Masters , MSW
- Identifier: http://hdl.handle.net/10353/18164 , vital:42238
- Description: There is a high number of children placed in foster care in the Eastern Cape compared to other provinces as of 2017, this proves that foster care is the most preferred form of substitute care in South Africa. Despite the revelations that foster care is the mostly practiced form of substitute care in South Africa, children do not remain forever in the foster care system. Every year, hundreds of young adults age out of the foster care system in South Africa when they officially become adults at or around their 18th birthday. The aim of the study was to investigate the experiences of youth who have exited the foster care system in Kou-kamma Local Municipality in the Eastern Cape province. A qualitative research method was employed. The study made use of 26 participants, 21 youth who exited the foster care system were purposively selected from all six wards of Kou-kamma Municipality and six social workers were also purposively selected from three child welfare organizations in Kou-kamma Municipality. An interview guide was developed for both sets of participants and they were individually interviewed. The findings show that youth who have been exited from the foster care system experience a series of challenges after they have exited, including experimenting with drugs and alcohol as a negative coping mechanism, unplanned pregnancy, lack of support to enter tertiary education institutions, and financial challenges., Furthermore, the findings indicate that the youth developed coping strategies including working as seasonal workers on fruit farms of the langkloof and in the tourism and forestry of the Tsitsikamma. The youth also reported receiving support from their partners and former foster parents. Support services after the exit from the social service organizations was found to be non-existent and also the fact that social workers were facing a vii number of challenges in their quest to fulfil their roles. Some of these challenges include lack of resources, heavy caseloads, poor remuneration and inadequate office space which led to sharing. It is evident from the study that former foster youth in Koukamma are not exempted, they too encounter a lot of challenges after exiting the foster care system, more especially at the early stage of the exit with no form of support at all from child welfare organizations, they are made to find their own way in life as they are regarded as adults. It is recommended that a multi- stakeholder approach inclusive of different stakeholders needs to be adopted.
- Full Text:
- Date Issued: 2020
- Authors: Phillip, Malusi
- Date: 2020
- Subjects: Foster home care Social work with teenagers
- Language: English
- Type: Thesis , Masters , MSW
- Identifier: http://hdl.handle.net/10353/18164 , vital:42238
- Description: There is a high number of children placed in foster care in the Eastern Cape compared to other provinces as of 2017, this proves that foster care is the most preferred form of substitute care in South Africa. Despite the revelations that foster care is the mostly practiced form of substitute care in South Africa, children do not remain forever in the foster care system. Every year, hundreds of young adults age out of the foster care system in South Africa when they officially become adults at or around their 18th birthday. The aim of the study was to investigate the experiences of youth who have exited the foster care system in Kou-kamma Local Municipality in the Eastern Cape province. A qualitative research method was employed. The study made use of 26 participants, 21 youth who exited the foster care system were purposively selected from all six wards of Kou-kamma Municipality and six social workers were also purposively selected from three child welfare organizations in Kou-kamma Municipality. An interview guide was developed for both sets of participants and they were individually interviewed. The findings show that youth who have been exited from the foster care system experience a series of challenges after they have exited, including experimenting with drugs and alcohol as a negative coping mechanism, unplanned pregnancy, lack of support to enter tertiary education institutions, and financial challenges., Furthermore, the findings indicate that the youth developed coping strategies including working as seasonal workers on fruit farms of the langkloof and in the tourism and forestry of the Tsitsikamma. The youth also reported receiving support from their partners and former foster parents. Support services after the exit from the social service organizations was found to be non-existent and also the fact that social workers were facing a vii number of challenges in their quest to fulfil their roles. Some of these challenges include lack of resources, heavy caseloads, poor remuneration and inadequate office space which led to sharing. It is evident from the study that former foster youth in Koukamma are not exempted, they too encounter a lot of challenges after exiting the foster care system, more especially at the early stage of the exit with no form of support at all from child welfare organizations, they are made to find their own way in life as they are regarded as adults. It is recommended that a multi- stakeholder approach inclusive of different stakeholders needs to be adopted.
- Full Text:
- Date Issued: 2020
The impact of social network sites on written isiXhosa : a case study of a rural and an urban high school
- Authors: Dlutu, Bongiwe Agrienette
- Date: 2014
- Subjects: Online social networks -- South Africa -- Eastern Cape -- Use studies Mobile communication systems -- Social aspects -- South Africa -- Eastern Cape Interpersonal communication -- Technological innovations -- Social aspects -- South Africa -- Eastern Cape Mobile communication systems in education -- South Africa -- Eastern Cape Teaching -- South Africa -- Eastern Cape -- Aids and devices Xhosa language -- Study and teaching (Secondary) -- South Africa -- Eastern Cape Electronic mail systems -- South Africa -- Eastern Cape -- Slang Smartphones -- South Africa -- Use studies
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3629 , http://hdl.handle.net/10962/d1011826
- Description: The use of cellphones has increased all over the world. That invites many academics to conduct research on the usage of these devices, especially by young people, since young people join Social Network Sites (Facebook, Mxit, 2go, Whatsapp) and use a shorthand language. Most studies are related to the use of English and other languages that are recognised by computer software. There are few studies, if any, that have been done in relation to the use of African Languages on these sites. This research therefore aims to seek to explore the use of African Languages, especially isiXhosa, in assessing how technology might help in language development through the usage of SNSs that learners already use to equip them with educational material in their mother tongue. This study was conducted in two high schools, Nogemane Senior Secondary School in a disadvantaged and remote rural community with limited access to additional educational material such as magazines, newspapers, and television. The school also lacks basic study materials such as textbooks from the Education Department and they have no access to a library and laboratory. They also only have very few subjects to choose from. Nombulelo Senior Secondary School is in Grahamstown. This school has good infrastructure and learners have access to different technological devices and they can access libraries. What is common between learners in both schools is that they are all doing isiXhosa as a first language and are using SNSs to interact with each other. This study has found that learners enjoy using SNSs rather than reading the printed books. Furthermore, they enjoy and prefer interacting in isiXhosa in their conversations. Learners also use the web to post and show their creative writing, regardless of the shorthand form writing they use on the SNSs. This study has found that learners are not well equipped with basic isiXhosa skills when reaching the FET phase. They lack the understanding of standard isiXhosa idioms and proverbs. That clearly means that they are equipped in the more modern forms of literature rather than the traditional oral forms. IsiXhosa teachers also see SNSs as the better platform to engage with learners and they suggest that there must be a section in the subjects at school that teaches about cyber bullying and being safe online. This thesis also presents examples of new and contemporary forms of SNS-speak that are used by learners in both the rural and urban schools. This study is more concerned with SNSs for literacy development and to assess whether the shorthand writing has negative or positive effects in writing isiXhosa. This is done against the backdrop of a literature review which explores new literacies, computer mediated communication, social identity models as well as language policy and planning.
- Full Text:
- Date Issued: 2014
- Authors: Dlutu, Bongiwe Agrienette
- Date: 2014
- Subjects: Online social networks -- South Africa -- Eastern Cape -- Use studies Mobile communication systems -- Social aspects -- South Africa -- Eastern Cape Interpersonal communication -- Technological innovations -- Social aspects -- South Africa -- Eastern Cape Mobile communication systems in education -- South Africa -- Eastern Cape Teaching -- South Africa -- Eastern Cape -- Aids and devices Xhosa language -- Study and teaching (Secondary) -- South Africa -- Eastern Cape Electronic mail systems -- South Africa -- Eastern Cape -- Slang Smartphones -- South Africa -- Use studies
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3629 , http://hdl.handle.net/10962/d1011826
- Description: The use of cellphones has increased all over the world. That invites many academics to conduct research on the usage of these devices, especially by young people, since young people join Social Network Sites (Facebook, Mxit, 2go, Whatsapp) and use a shorthand language. Most studies are related to the use of English and other languages that are recognised by computer software. There are few studies, if any, that have been done in relation to the use of African Languages on these sites. This research therefore aims to seek to explore the use of African Languages, especially isiXhosa, in assessing how technology might help in language development through the usage of SNSs that learners already use to equip them with educational material in their mother tongue. This study was conducted in two high schools, Nogemane Senior Secondary School in a disadvantaged and remote rural community with limited access to additional educational material such as magazines, newspapers, and television. The school also lacks basic study materials such as textbooks from the Education Department and they have no access to a library and laboratory. They also only have very few subjects to choose from. Nombulelo Senior Secondary School is in Grahamstown. This school has good infrastructure and learners have access to different technological devices and they can access libraries. What is common between learners in both schools is that they are all doing isiXhosa as a first language and are using SNSs to interact with each other. This study has found that learners enjoy using SNSs rather than reading the printed books. Furthermore, they enjoy and prefer interacting in isiXhosa in their conversations. Learners also use the web to post and show their creative writing, regardless of the shorthand form writing they use on the SNSs. This study has found that learners are not well equipped with basic isiXhosa skills when reaching the FET phase. They lack the understanding of standard isiXhosa idioms and proverbs. That clearly means that they are equipped in the more modern forms of literature rather than the traditional oral forms. IsiXhosa teachers also see SNSs as the better platform to engage with learners and they suggest that there must be a section in the subjects at school that teaches about cyber bullying and being safe online. This thesis also presents examples of new and contemporary forms of SNS-speak that are used by learners in both the rural and urban schools. This study is more concerned with SNSs for literacy development and to assess whether the shorthand writing has negative or positive effects in writing isiXhosa. This is done against the backdrop of a literature review which explores new literacies, computer mediated communication, social identity models as well as language policy and planning.
- Full Text:
- Date Issued: 2014
The role of field and garden cultivation for food security under a changing climate: the case of Fairbairn and Ntloko villages, Eastern Cape
- Authors: Brooks, Haydn
- Date: 2018
- Subjects: Climatic changes -- Economic aspects -- Eastern Cape (South Africa) , Climatic changes -- Social aspects -- South Africa , Food -- Economic aspects -- South Africa , Food security -- South Africa -- Eastern Cape
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/58013 , vital:27019
- Description: The world is becoming more complex due to the increasing occurrence of social-ecological change. This is particularly evident in the developing world, especially on the African continent, where existing vulnerabilities (i.e. endemic poverty, weak governance, overpopulation and HIV/AIDS) are being exacerbated by the impact of climate change. Climate change poses a very real threat to millions of Africans, especially those who rely on the natural world for their livelihoods. The increasing variability of climate and rainfall patterns are said to have dire consequences on agricultural production which is the main livelihood activity of rural dwellers across the continent. The impacts of such change and variability include, changes in the frequency and intensity of droughts, flooding and heavy storms, leading to worsening soil conditions, desertification as well as disease and pest out-breaks which will likely result in reduced crop and livestock yields. A reduction in agricultural production will likely have a negative effect on the food security of millions of people. This study was conducted in the Eastern Cape of South Africa, in two rural villages, Fairbairn and Ntloko located in the former Ciskei homeland, with the purpose of exploring the nexus between climate change, cultivation and food security. This study combined social-ecological thinking with that of political ecology to create a robust lens, in which to analyse the complex interactions between humans and the environment. A mixed methods approach was used to gather the data which consisted of a household survey, using a structured questionnaire as well as semi-structured interviews with various respondents. Quantitative data were analysed using Excel and Statistica 13, whilst coding was used for qualitative data. The main aim of the study was to explore the extent and characteristics of cultivation in the two study sites, the role of household food production in food security as well as the challenges that local cultivator’s face with regards to climate change. In recent decades, there has been a decline in rural agricultural production with many fields that were previously cultivated, lying vacant and unused. However, as this study found, cultivation is still important as over 50% of sampled households cultivated a small area within the homestead. This was mainly done to supplement household food expenditure in order to save cash incomes. The results also found that although participants had perceived negative changes in climate and rainfall (amount, onset, duration), it was not considered the most important challenge for own production. Rather, lack of fencing and capital were seen as major hindrances to efficient own production. Understanding the complexity of own production and food security under a changing climate can help form better and more resilient policies and strategies for rural development, in addition to strengthening future livelihoods of rural people in an ever changing world.
- Full Text:
- Date Issued: 2018
- Authors: Brooks, Haydn
- Date: 2018
- Subjects: Climatic changes -- Economic aspects -- Eastern Cape (South Africa) , Climatic changes -- Social aspects -- South Africa , Food -- Economic aspects -- South Africa , Food security -- South Africa -- Eastern Cape
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/58013 , vital:27019
- Description: The world is becoming more complex due to the increasing occurrence of social-ecological change. This is particularly evident in the developing world, especially on the African continent, where existing vulnerabilities (i.e. endemic poverty, weak governance, overpopulation and HIV/AIDS) are being exacerbated by the impact of climate change. Climate change poses a very real threat to millions of Africans, especially those who rely on the natural world for their livelihoods. The increasing variability of climate and rainfall patterns are said to have dire consequences on agricultural production which is the main livelihood activity of rural dwellers across the continent. The impacts of such change and variability include, changes in the frequency and intensity of droughts, flooding and heavy storms, leading to worsening soil conditions, desertification as well as disease and pest out-breaks which will likely result in reduced crop and livestock yields. A reduction in agricultural production will likely have a negative effect on the food security of millions of people. This study was conducted in the Eastern Cape of South Africa, in two rural villages, Fairbairn and Ntloko located in the former Ciskei homeland, with the purpose of exploring the nexus between climate change, cultivation and food security. This study combined social-ecological thinking with that of political ecology to create a robust lens, in which to analyse the complex interactions between humans and the environment. A mixed methods approach was used to gather the data which consisted of a household survey, using a structured questionnaire as well as semi-structured interviews with various respondents. Quantitative data were analysed using Excel and Statistica 13, whilst coding was used for qualitative data. The main aim of the study was to explore the extent and characteristics of cultivation in the two study sites, the role of household food production in food security as well as the challenges that local cultivator’s face with regards to climate change. In recent decades, there has been a decline in rural agricultural production with many fields that were previously cultivated, lying vacant and unused. However, as this study found, cultivation is still important as over 50% of sampled households cultivated a small area within the homestead. This was mainly done to supplement household food expenditure in order to save cash incomes. The results also found that although participants had perceived negative changes in climate and rainfall (amount, onset, duration), it was not considered the most important challenge for own production. Rather, lack of fencing and capital were seen as major hindrances to efficient own production. Understanding the complexity of own production and food security under a changing climate can help form better and more resilient policies and strategies for rural development, in addition to strengthening future livelihoods of rural people in an ever changing world.
- Full Text:
- Date Issued: 2018
The role of the guidance teacher in preparing young people for personal and social life in Gazankulu
- Authors: Machimana, Albert
- Date: 1986
- Subjects: Counselling , Guidance , Life skills , Secondary education , Self concept , Gazankulu
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1381 , http://hdl.handle.net/10962/d1001447
- Description: In the modernising South African society, young people are faced with personal and social problems which make it very difficult for them to adjust positively to life in general. In the end they are frustrated in many situations in life because of their inability to cope with these problems. One of the major problems that the Blacks in South Africa are faced with is that of a poor self-concept. This is a major problem because any adjustment and behaviour in life is, to a large extent, influenced by the self-concept of the individual. This thesis aims at focusing attention on those social issues which play a major role in the development of the self-concept and the lives in general, of Black people in Gazankulu. It is also concerned with the role of the guidance teacher in preparing young people for a more satisfying life (Introduction, p. 1)
- Full Text:
- Date Issued: 1986
The role of the guidance teacher in preparing young people for personal and social life in Gazankulu
- Authors: Machimana, Albert
- Date: 1986
- Subjects: Counselling , Guidance , Life skills , Secondary education , Self concept , Gazankulu
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:1381 , http://hdl.handle.net/10962/d1001447
- Description: In the modernising South African society, young people are faced with personal and social problems which make it very difficult for them to adjust positively to life in general. In the end they are frustrated in many situations in life because of their inability to cope with these problems. One of the major problems that the Blacks in South Africa are faced with is that of a poor self-concept. This is a major problem because any adjustment and behaviour in life is, to a large extent, influenced by the self-concept of the individual. This thesis aims at focusing attention on those social issues which play a major role in the development of the self-concept and the lives in general, of Black people in Gazankulu. It is also concerned with the role of the guidance teacher in preparing young people for a more satisfying life (Introduction, p. 1)
- Full Text:
- Date Issued: 1986
The tax implications of non-resident sportspersons performing and earning an income in South Africa
- Authors: Wessels, Jacques
- Date: 2008
- Subjects: South African Revenue Service , Sports -- Taxation -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , Income tax -- Foreign income , Income tax -- South Africa -- Foreign income , Withholding tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:893 , http://hdl.handle.net/10962/d1003719 , South African Revenue Service , Sports -- Taxation -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , Income tax -- Foreign income , Income tax -- South Africa -- Foreign income , Withholding tax -- Law and legislation -- South Africa
- Description: As the number of non-resident sports persons competing in South Africa increases so does the need to tax them more effectively. It was for this reason that the South African legislature decided to insert Part IlIA into the Income Tax Act which regulates the taxation of non-resident sports persons in South Africa. The new tax on foreign sports persons, which came into effect during August 2006, is a withholding tax placing the onus upon the organizer of the event to withhold the tax portion of the payment to the non-resident sportsperson and pay it over to the revenue services. The rate of taxation has been set at 15 percent on all amounts received by or accruing to a foreign sportsperson. The question which the research addressed is whether this new tax will prove to be an effective tax, both from the point of view of its equity and the administration of the tax. In order to determine the impact of the new tax, it was compared to similar taxes implemented in the United Kingdom and Australia and also to other withholding taxes levied in South Africa. The new tax was also measured against a theoretical model for effectiveness, compared to the pre-August 2006 situation and to the taxation of resident sportsmen and women, using hypothetical examples. The major shortcomings of the new withholding tax are the uncertainty with regard to the intention of the legislature on matters such as the taxation of capital income versus revenue income, the question whether payments to support staff are included in the ambit of the new tax, the taxation of the award of assets in lieu of cash payments and the definition of a resident. A further area of concern is that the rate of taxation of 15 percent appears to be too low and creates horizontal inequity between the taxation of resident and non-resident sports persons. The new tax on non-resident sports persons may have its shortcomings but, depending upon the administrative and support structures put in place to deal with it, will be an effective tax. The rate at which the tax is levied could result in a less tax being collected than before but, with the reduced administrative cost of tax collection, the effective/statutory ratio of the tax could well be much higher than it was. This is a new tax in South Africa and certain initial problems are inevitable and will undoubtedly be solved as the administrators gain experience and as the case law governing this tax develops. , KMBT_363
- Full Text:
- Date Issued: 2008
- Authors: Wessels, Jacques
- Date: 2008
- Subjects: South African Revenue Service , Sports -- Taxation -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , Income tax -- Foreign income , Income tax -- South Africa -- Foreign income , Withholding tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:893 , http://hdl.handle.net/10962/d1003719 , South African Revenue Service , Sports -- Taxation -- Law and legislation -- South Africa , Taxation -- Law and legislation -- South Africa , Income tax -- Law and legislation -- South Africa , Income tax -- Foreign income , Income tax -- South Africa -- Foreign income , Withholding tax -- Law and legislation -- South Africa
- Description: As the number of non-resident sports persons competing in South Africa increases so does the need to tax them more effectively. It was for this reason that the South African legislature decided to insert Part IlIA into the Income Tax Act which regulates the taxation of non-resident sports persons in South Africa. The new tax on foreign sports persons, which came into effect during August 2006, is a withholding tax placing the onus upon the organizer of the event to withhold the tax portion of the payment to the non-resident sportsperson and pay it over to the revenue services. The rate of taxation has been set at 15 percent on all amounts received by or accruing to a foreign sportsperson. The question which the research addressed is whether this new tax will prove to be an effective tax, both from the point of view of its equity and the administration of the tax. In order to determine the impact of the new tax, it was compared to similar taxes implemented in the United Kingdom and Australia and also to other withholding taxes levied in South Africa. The new tax was also measured against a theoretical model for effectiveness, compared to the pre-August 2006 situation and to the taxation of resident sportsmen and women, using hypothetical examples. The major shortcomings of the new withholding tax are the uncertainty with regard to the intention of the legislature on matters such as the taxation of capital income versus revenue income, the question whether payments to support staff are included in the ambit of the new tax, the taxation of the award of assets in lieu of cash payments and the definition of a resident. A further area of concern is that the rate of taxation of 15 percent appears to be too low and creates horizontal inequity between the taxation of resident and non-resident sports persons. The new tax on non-resident sports persons may have its shortcomings but, depending upon the administrative and support structures put in place to deal with it, will be an effective tax. The rate at which the tax is levied could result in a less tax being collected than before but, with the reduced administrative cost of tax collection, the effective/statutory ratio of the tax could well be much higher than it was. This is a new tax in South Africa and certain initial problems are inevitable and will undoubtedly be solved as the administrators gain experience and as the case law governing this tax develops. , KMBT_363
- Full Text:
- Date Issued: 2008
Towards a broader socio-ecological education : a case study of school based curricular reform
- Authors: Cimma, Gary Martin
- Date: 2002
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:20973 , http://hdl.handle.net/10962/5763
- Description: This work documents and analyses an action research project that the researcher undertook in conjunction with colleagues at an independent Catholic high school in Johannesburg. The main objective was to try to expand the existing curriculum in operation at the time of starting the research to one, which was more socio-ecologically sensitive. One of the key references during the action research was the recently drafted ‘Vision Statement’ document, which detailed the educational ideals of the school. Some of the key findings that emerged as the research proceeded, were that the levels of socio-ecological sensitivity displayed by the learners were influenced by the backgrounds from which they came, and that these background environments were often not comfortable with the changes taking place in the educational and greater South African environments. The Participatory Action Research mode of research which was used proved to be problematic in that only a handful of the educators actually got involved in participating in the project. The failure of many of educators to get involved was, in the opinion of the researcher, due to their lack of understanding how important the development of social and ecological sensitivity are to the necessary change capacity required in present day South African society. The need to be involved in the ongoing development of curriculum as required by Curriculum 2005 as a form of Outcomes Based Education was also problematic as some educators were not familiar with their role in this regard. The limited time-span of the research was also a limiting factor as the development of a socio-ecologically sensitive curriculum required changes in some fundamental attitudes and approaches to education and the environment.
- Full Text:
- Date Issued: 2002
- Authors: Cimma, Gary Martin
- Date: 2002
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:20973 , http://hdl.handle.net/10962/5763
- Description: This work documents and analyses an action research project that the researcher undertook in conjunction with colleagues at an independent Catholic high school in Johannesburg. The main objective was to try to expand the existing curriculum in operation at the time of starting the research to one, which was more socio-ecologically sensitive. One of the key references during the action research was the recently drafted ‘Vision Statement’ document, which detailed the educational ideals of the school. Some of the key findings that emerged as the research proceeded, were that the levels of socio-ecological sensitivity displayed by the learners were influenced by the backgrounds from which they came, and that these background environments were often not comfortable with the changes taking place in the educational and greater South African environments. The Participatory Action Research mode of research which was used proved to be problematic in that only a handful of the educators actually got involved in participating in the project. The failure of many of educators to get involved was, in the opinion of the researcher, due to their lack of understanding how important the development of social and ecological sensitivity are to the necessary change capacity required in present day South African society. The need to be involved in the ongoing development of curriculum as required by Curriculum 2005 as a form of Outcomes Based Education was also problematic as some educators were not familiar with their role in this regard. The limited time-span of the research was also a limiting factor as the development of a socio-ecologically sensitive curriculum required changes in some fundamental attitudes and approaches to education and the environment.
- Full Text:
- Date Issued: 2002