A comparative analysis with selected jurisdictions of structural challenges facing the South African office of the tax ombud
- Authors: Mothiba, Boitumelo Charity
- Date: 2020
- Subjects: South Africa. Office of the Tax Ombud , Tax administration and procdure -- South Africa , Taxpayer advocates -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/140360 , vital:37882
- Description: The Office of the Tax Ombud is critical in the protection of South African taxpayers' rights. The office has only been in existence for a little over five years and to ensure that it fulfils the purpose for which it was established, it must be properly structured. This includes that it ought to be independent from any external influence and manipulation. Any such external influence on the Tax Ombud creates the risk that the general public will lose confidence in the Tax Ombud as an independent recourse. The study, therefore, is designed to review the structure relating to the independence and powers of the South African Tax Ombud. The study assesses and evaluates the legislative safeguards of the structure of the Tax Ombud office in order to determine whether the legislative framework (the Tax Administration Act) safeguarding the Office of the Tax Ombud is adequate to ensure its independence and also to ensure a strengthened structure, without interference in the decision-making process of the office. To achieve this, a comparative analysis was made with selected foreign institutions of Tax Ombudsmen, or equivalent institutions, in order to draw from the best international practice. The study found that the structure of the Office of the Tax Ombud is relatively weak and does not fully provide the legislative powers to protect taxpayers from the well-resourced South African Revenue Service. The study also revealed that most of the institutional features in the structure of the South African Tax Ombud were found to be in line with standard international practice. The study has made recommendations aimed at strengthening the structure of the South African Tax Ombud by suggesting reforms in the legislative framework of the Tax Ombud.
- Full Text:
- Date Issued: 2020
- Authors: Mothiba, Boitumelo Charity
- Date: 2020
- Subjects: South Africa. Office of the Tax Ombud , Tax administration and procdure -- South Africa , Taxpayer advocates -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/140360 , vital:37882
- Description: The Office of the Tax Ombud is critical in the protection of South African taxpayers' rights. The office has only been in existence for a little over five years and to ensure that it fulfils the purpose for which it was established, it must be properly structured. This includes that it ought to be independent from any external influence and manipulation. Any such external influence on the Tax Ombud creates the risk that the general public will lose confidence in the Tax Ombud as an independent recourse. The study, therefore, is designed to review the structure relating to the independence and powers of the South African Tax Ombud. The study assesses and evaluates the legislative safeguards of the structure of the Tax Ombud office in order to determine whether the legislative framework (the Tax Administration Act) safeguarding the Office of the Tax Ombud is adequate to ensure its independence and also to ensure a strengthened structure, without interference in the decision-making process of the office. To achieve this, a comparative analysis was made with selected foreign institutions of Tax Ombudsmen, or equivalent institutions, in order to draw from the best international practice. The study found that the structure of the Office of the Tax Ombud is relatively weak and does not fully provide the legislative powers to protect taxpayers from the well-resourced South African Revenue Service. The study also revealed that most of the institutional features in the structure of the South African Tax Ombud were found to be in line with standard international practice. The study has made recommendations aimed at strengthening the structure of the South African Tax Ombud by suggesting reforms in the legislative framework of the Tax Ombud.
- Full Text:
- Date Issued: 2020
A comparative mineralogical and geochemical study of manganese deposits in the Postmasburg Manganese Field, South Africa
- Authors: Thokoa, Mamello
- Date: 2020
- Subjects: Manganese ores -- South Africa -- Postmasburg , Geology -- South Africa -- Postmasburg
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/167609 , vital:41496
- Description: The Postmasburg Manganese Field (PMF), located in the Northern Cape Province of South Africa, is host to some of the largest deposits of iron and manganese metal in the world. These deposits are restricted to a geographical area known as the Maremane Dome, an anticlinal structure defined by folded dolostones of the Campbellrand Subgroup and overlying ironformations of the Asbestos Hills Subgroup of the Neoarchaean-Palaeproterozoic Transvaal Supergroup. Manganese ores associated with the Maremane Dome have been divided into two major classes in the literature: the Wolhaarkop breccia-hosted massive ores of the Eastern Belt, as well as the shale-associated ores of the Western Belt. The Eastern Belt ores have been classed as siliceous in nature, while the Western Belt deposits are reported to be typically ferruginous. These divisions were made based on their varying bulk chemical and mineralogical compositions in conjunction with their different stratigraphic sub-settings. Presently, both deposit types are explained as variants of supergene mineralisation that would have formed through a combination of intense ancient lateritic weathering in the presence of oxygen, extreme residual enrichments in Mn (and Fe), and accumulations in karstic depressions at the expense of underlying manganiferous dolostones. This study revisits these deposits and their origins by sampling representative end-member examples of both Eastern Belt and Western Belt manganese ores in both drillcore (localities Khumani, McCarthy and Leeuwfontein), and outcrop sections (locality Bishop). In an attempt to provide new insights into the processes responsible for the genesis of these deposits, the possibility of hydrothermal influences and associated metasomatic replacement processes is explored in this thesis. This was achieved using standard petrographic and mineralogical techniques (transmitted and reflected light microscopy, XRD , SEM-EDS and EMPA), coupled with bulk-rock geochemical analysis of the same samples using a combination of XRF and LAICP- MS analyses. Combination of field observations, petrographic and mineralogical results, and geochemical data allowed for the re-assessment of the different ore types encountered in the field. Comparative considerations made between the bulk geochemistry of the different end-member ore types revealed no clear-cut compositional distinctions and therefore do not support existing classifications between siliceous (Eastern Belt) and ferruginous (Western Belt) ores. This is supported by trace and REE element data as well, when normalised against average shale. The geochemistry reflects the bulk mineralogy of the ores which is broadly comparable, whereby braunite and hematite appear to be dominant co-existing minerals in both Eastern Belt (Khumani) and Western Belt (Bishop) ore. In the case of the McCarthy locality, manganese ore is cryptomelane-rich and appears to have involved recent supergene overprint over Eastern Belt type ore, whereas the Leeuwfontein ores are far more ferruginous than at any other locality studied and therefore represent a more complex, hybrid type of oxide-rich Mn mineralisation (mainly bixbyitic) within massive hematite iron ore. In terms of gangue mineralogy, the ores share some close similarities through the omnipresence of barite, and the abundance of alkalirich silicate minerals. Eastern Belt ores contain abundant albite and serandite whereas the main alkali-rich phase in Western Belt ores is the mineral ephesite. In both cases, Na contents are therefore high at several wt% levels registered in selected samples. The afore-mentioned alkali enrichments have been variously reported for both these deposit types. The occurrence of high alkalis cannot be explained through classic residual or aqueous supergene systems of ore formation, as proposed in prevailing genetic models in the literature. Together with the detection of halogens such as F and Br through SEM-EDS analyses of ore from both belts, the alkali enrichments suggest possible hydrothermal processes of ore formation involving circulation of metalliferous sodic brines. Selected textural evidence from samples from both ore belts lends support to fluid-related models and allow the proposal for a common hydrothermal-replacement model to have been responsible for ore formation across the broader Maremane Dome region.
- Full Text:
- Date Issued: 2020
- Authors: Thokoa, Mamello
- Date: 2020
- Subjects: Manganese ores -- South Africa -- Postmasburg , Geology -- South Africa -- Postmasburg
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/167609 , vital:41496
- Description: The Postmasburg Manganese Field (PMF), located in the Northern Cape Province of South Africa, is host to some of the largest deposits of iron and manganese metal in the world. These deposits are restricted to a geographical area known as the Maremane Dome, an anticlinal structure defined by folded dolostones of the Campbellrand Subgroup and overlying ironformations of the Asbestos Hills Subgroup of the Neoarchaean-Palaeproterozoic Transvaal Supergroup. Manganese ores associated with the Maremane Dome have been divided into two major classes in the literature: the Wolhaarkop breccia-hosted massive ores of the Eastern Belt, as well as the shale-associated ores of the Western Belt. The Eastern Belt ores have been classed as siliceous in nature, while the Western Belt deposits are reported to be typically ferruginous. These divisions were made based on their varying bulk chemical and mineralogical compositions in conjunction with their different stratigraphic sub-settings. Presently, both deposit types are explained as variants of supergene mineralisation that would have formed through a combination of intense ancient lateritic weathering in the presence of oxygen, extreme residual enrichments in Mn (and Fe), and accumulations in karstic depressions at the expense of underlying manganiferous dolostones. This study revisits these deposits and their origins by sampling representative end-member examples of both Eastern Belt and Western Belt manganese ores in both drillcore (localities Khumani, McCarthy and Leeuwfontein), and outcrop sections (locality Bishop). In an attempt to provide new insights into the processes responsible for the genesis of these deposits, the possibility of hydrothermal influences and associated metasomatic replacement processes is explored in this thesis. This was achieved using standard petrographic and mineralogical techniques (transmitted and reflected light microscopy, XRD , SEM-EDS and EMPA), coupled with bulk-rock geochemical analysis of the same samples using a combination of XRF and LAICP- MS analyses. Combination of field observations, petrographic and mineralogical results, and geochemical data allowed for the re-assessment of the different ore types encountered in the field. Comparative considerations made between the bulk geochemistry of the different end-member ore types revealed no clear-cut compositional distinctions and therefore do not support existing classifications between siliceous (Eastern Belt) and ferruginous (Western Belt) ores. This is supported by trace and REE element data as well, when normalised against average shale. The geochemistry reflects the bulk mineralogy of the ores which is broadly comparable, whereby braunite and hematite appear to be dominant co-existing minerals in both Eastern Belt (Khumani) and Western Belt (Bishop) ore. In the case of the McCarthy locality, manganese ore is cryptomelane-rich and appears to have involved recent supergene overprint over Eastern Belt type ore, whereas the Leeuwfontein ores are far more ferruginous than at any other locality studied and therefore represent a more complex, hybrid type of oxide-rich Mn mineralisation (mainly bixbyitic) within massive hematite iron ore. In terms of gangue mineralogy, the ores share some close similarities through the omnipresence of barite, and the abundance of alkalirich silicate minerals. Eastern Belt ores contain abundant albite and serandite whereas the main alkali-rich phase in Western Belt ores is the mineral ephesite. In both cases, Na contents are therefore high at several wt% levels registered in selected samples. The afore-mentioned alkali enrichments have been variously reported for both these deposit types. The occurrence of high alkalis cannot be explained through classic residual or aqueous supergene systems of ore formation, as proposed in prevailing genetic models in the literature. Together with the detection of halogens such as F and Br through SEM-EDS analyses of ore from both belts, the alkali enrichments suggest possible hydrothermal processes of ore formation involving circulation of metalliferous sodic brines. Selected textural evidence from samples from both ore belts lends support to fluid-related models and allow the proposal for a common hydrothermal-replacement model to have been responsible for ore formation across the broader Maremane Dome region.
- Full Text:
- Date Issued: 2020
A Comparative Study of Bootstrapping Techniques for Inventory Control
- Authors: Frederick, Lauren
- Date: 2020
- Subjects: Computer bootstrapping -- Inventory control
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/48335 , vital:40849
- Description: Setting correct inventory levels is an important business consideration in order to minimise inventory investment while at the same time ensuring sufficient inventory levels to meet customer demand. Inventory management has a significant impact on both financial and customer service aspects of a business. Selecting appropriate inventory levels requires that products’ lead time demand be accurately estimated in order to calculate the reorder point. The purpose of this study was to empirically determine whether bootstrapping methods used to estimate the lead time demand distribution and reorder point calculation could match or even outperform a standard parametric approach. The two bootstrapping methods compared in this research included variations of those presented by Bookbinder and Lordahl [1989] and do Rego and de Mesquita [2015]. These were compared to the standard parametric approach common in practice which makes use of the Normal distribution for modelling lead time demand. The three reorder point calculation methods were each incorporated into the inventory policy simulations using data supplied by a South African automotive spare parts business. The simulations covered a period of twelve months and were repeated for multiple service levels ranging from 70 to 99 percent. Results of the simulations were compared at a high level as well as for groups of items identified using segmentation techniques which considered different item demand and lead time characteristics. Key findings were that the Normal approximation method was far superior in terms of the service level metric, while the variation of the Bookbinder and Lordahl [1989] method adopted in this study presented possible cost benefits at lower service levels.
- Full Text:
- Date Issued: 2020
- Authors: Frederick, Lauren
- Date: 2020
- Subjects: Computer bootstrapping -- Inventory control
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10948/48335 , vital:40849
- Description: Setting correct inventory levels is an important business consideration in order to minimise inventory investment while at the same time ensuring sufficient inventory levels to meet customer demand. Inventory management has a significant impact on both financial and customer service aspects of a business. Selecting appropriate inventory levels requires that products’ lead time demand be accurately estimated in order to calculate the reorder point. The purpose of this study was to empirically determine whether bootstrapping methods used to estimate the lead time demand distribution and reorder point calculation could match or even outperform a standard parametric approach. The two bootstrapping methods compared in this research included variations of those presented by Bookbinder and Lordahl [1989] and do Rego and de Mesquita [2015]. These were compared to the standard parametric approach common in practice which makes use of the Normal distribution for modelling lead time demand. The three reorder point calculation methods were each incorporated into the inventory policy simulations using data supplied by a South African automotive spare parts business. The simulations covered a period of twelve months and were repeated for multiple service levels ranging from 70 to 99 percent. Results of the simulations were compared at a high level as well as for groups of items identified using segmentation techniques which considered different item demand and lead time characteristics. Key findings were that the Normal approximation method was far superior in terms of the service level metric, while the variation of the Bookbinder and Lordahl [1989] method adopted in this study presented possible cost benefits at lower service levels.
- Full Text:
- Date Issued: 2020
A comparative study of conceptualisations and practices of inclusion as an aspect of social justice in three teacher education institutions in Canada, South Africa and Zimbabwe
- Authors: Musara, Ellison
- Date: 2020
- Subjects: Social justice and education , Teachers -- Training of -- Canada , Teachers -- Training of -- South Africa , Teachers -- Training of -- Zimbabwe , Educational sociology -- Canada , Educational sociology -- South Africa , Educational sociology -- Zimbabwe , Educational equalization , Inclusive education , Education -- Moral and ethical aspects , Critical realism
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/144138 , vital:38314
- Description: This study sought to examine understandings and practices of inclusion as social justice in teacher education programmes in three countries: Canada, South Africa and Zimbabwe. While inclusive education has become an issue of increasing importance globally, contemporary research shows that not much attention has been given to the preparation of teachers as a key element in developing inclusive education systems. Recognising that pre-service teacher education is vital to the success and continued development of inclusive educational practice, the purpose of this qualitative study was to better understand the ways in which inclusion is understood and practiced in the field of teacher education. Using Roy Bhaskar’s (1978) critical realism as a metatheory and drawing on Fraser’s substantive theory of social justice (2008, 2009) and Tronto’s ethic of care (1993, 2013), this study explored the extent to which teacher education faculty and teacher candidates understood and practiced inclusion as an aspect of social justice. The data used in this study was generated through individual and focus group interviews and document analysis in three higher education institutions, one in each of the three countries. In Canada, four teacher educators took part in the interviews while five teacher candidates participated in the focus group. Similarly, in South Africa, three teacher educators and eight teacher candidates participated, and in Zimbabwe, four teacher educators and eight teacher candidates took part in the study respectively. Findings from the study revealed that inclusion still means different things to different people, reflecting contrasting theoretical and ideological orientations from which inclusion is considered, while still remaining a major educational policy concern in all three countries. In the Canadian and South African institutions, inclusion is viewed more in terms of systemic educational change in pursuit of equity, social justice and equal educational opportunities for all learners. In the Zimbabwean institution, the primary focus of inclusion remains creating conditions that make it possible for students with disabilities to overcome barriers to learning and participation by providing specialist educational measures and interventions intended to respond to specific forms of impairment. As a comparative study, it is hoped that this study will contribute to the knowledge of variations and patterns in the ways in which inclusive education is shaped by societal forces such as political, economic and cultural conditions.
- Full Text:
- Date Issued: 2020
- Authors: Musara, Ellison
- Date: 2020
- Subjects: Social justice and education , Teachers -- Training of -- Canada , Teachers -- Training of -- South Africa , Teachers -- Training of -- Zimbabwe , Educational sociology -- Canada , Educational sociology -- South Africa , Educational sociology -- Zimbabwe , Educational equalization , Inclusive education , Education -- Moral and ethical aspects , Critical realism
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/144138 , vital:38314
- Description: This study sought to examine understandings and practices of inclusion as social justice in teacher education programmes in three countries: Canada, South Africa and Zimbabwe. While inclusive education has become an issue of increasing importance globally, contemporary research shows that not much attention has been given to the preparation of teachers as a key element in developing inclusive education systems. Recognising that pre-service teacher education is vital to the success and continued development of inclusive educational practice, the purpose of this qualitative study was to better understand the ways in which inclusion is understood and practiced in the field of teacher education. Using Roy Bhaskar’s (1978) critical realism as a metatheory and drawing on Fraser’s substantive theory of social justice (2008, 2009) and Tronto’s ethic of care (1993, 2013), this study explored the extent to which teacher education faculty and teacher candidates understood and practiced inclusion as an aspect of social justice. The data used in this study was generated through individual and focus group interviews and document analysis in three higher education institutions, one in each of the three countries. In Canada, four teacher educators took part in the interviews while five teacher candidates participated in the focus group. Similarly, in South Africa, three teacher educators and eight teacher candidates participated, and in Zimbabwe, four teacher educators and eight teacher candidates took part in the study respectively. Findings from the study revealed that inclusion still means different things to different people, reflecting contrasting theoretical and ideological orientations from which inclusion is considered, while still remaining a major educational policy concern in all three countries. In the Canadian and South African institutions, inclusion is viewed more in terms of systemic educational change in pursuit of equity, social justice and equal educational opportunities for all learners. In the Zimbabwean institution, the primary focus of inclusion remains creating conditions that make it possible for students with disabilities to overcome barriers to learning and participation by providing specialist educational measures and interventions intended to respond to specific forms of impairment. As a comparative study, it is hoped that this study will contribute to the knowledge of variations and patterns in the ways in which inclusive education is shaped by societal forces such as political, economic and cultural conditions.
- Full Text:
- Date Issued: 2020
A comparative study of the effect of different stabilizers on the critical quality attributes of self-assembling nano co-crystals
- Witika, Bwalya A, Smith, Vincent J, Walker, Roderick B
- Authors: Witika, Bwalya A , Smith, Vincent J , Walker, Roderick B
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/183224 , vital:43931 , xlink:href=" https://doi.org/10.3390/pharmaceutics12020182"
- Description: Lamivudine (3TC) and zidovudine (AZT) are antiviral agents used orally to manage HIV/AIDS infection. A pseudo one-solvent bottom-up approach was used to develop and produce nano co-crystals of 3TC and AZT. Equimolar amounts of 3TC dissolved in de-ionized water and AZT in methanol were rapidly injected into a pre-cooled vessel and sonicated at 4 °C. The resultant suspensions were characterized using a Zetasizer. The particle size, polydispersity index and Zeta potential were elucidated. Further characterization was undertaken using powder X-ray diffraction, Raman spectroscopy, Fourier transform infrared spectroscopy, differential scanning calorimetry, and energy dispersive X-ray spectroscopy scanning electron microscopy. Different surfactants were assessed for their ability to stabilize the nano co-crystals and for their ability to produce nano co-crystals with specific and desirable critical quality attributes (CQA) including particle size (PS) less than 1000 nm, polydispersity index (PDI) less than 0.500 and Zeta potential (ZP) less than −30 mV. All surfactants produced co-crystals in the nanometer range. The PDI and PS are concentration-dependent for all nano co-crystals manufactured while only ZP was within specification when sodium dodecyl sulfate was used in the process.
- Full Text:
- Date Issued: 2020
- Authors: Witika, Bwalya A , Smith, Vincent J , Walker, Roderick B
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/183224 , vital:43931 , xlink:href=" https://doi.org/10.3390/pharmaceutics12020182"
- Description: Lamivudine (3TC) and zidovudine (AZT) are antiviral agents used orally to manage HIV/AIDS infection. A pseudo one-solvent bottom-up approach was used to develop and produce nano co-crystals of 3TC and AZT. Equimolar amounts of 3TC dissolved in de-ionized water and AZT in methanol were rapidly injected into a pre-cooled vessel and sonicated at 4 °C. The resultant suspensions were characterized using a Zetasizer. The particle size, polydispersity index and Zeta potential were elucidated. Further characterization was undertaken using powder X-ray diffraction, Raman spectroscopy, Fourier transform infrared spectroscopy, differential scanning calorimetry, and energy dispersive X-ray spectroscopy scanning electron microscopy. Different surfactants were assessed for their ability to stabilize the nano co-crystals and for their ability to produce nano co-crystals with specific and desirable critical quality attributes (CQA) including particle size (PS) less than 1000 nm, polydispersity index (PDI) less than 0.500 and Zeta potential (ZP) less than −30 mV. All surfactants produced co-crystals in the nanometer range. The PDI and PS are concentration-dependent for all nano co-crystals manufactured while only ZP was within specification when sodium dodecyl sulfate was used in the process.
- Full Text:
- Date Issued: 2020
A comparative study of the photophysicochemical and photodynamic activity properties of meso-4-methylthiophenyl functionalized Sn (IV) tetraarylporphyrins and triarylcorroles
- Dingiswayo, Somila, Babu, Balaji, Prinsloo, Earl, Mack, John, Nyokong, Tebello
- Authors: Dingiswayo, Somila , Babu, Balaji , Prinsloo, Earl , Mack, John , Nyokong, Tebello
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/186157 , vital:44469 , xlink:href="https://doi.org/10.1142/S1088424620500273"
- Description: Tin(IV) complexes of a 4-methylthiophenyl functionalized porphyrin (1-Sn) and its corrole analogue (2-Sn) were synthesized so that their photophysicochemical properties and photodynamic activities against MCF-7 breast cancer cells could be compared. Singlet oxygen luminescence studies revealed that 1-Sn and 2-Sn have comparable ΦΔΦΔ values in DMF of 0.59 and 0.60, respectively, while the IC5050 values after irradiation of MCF-7 cells for 30 min with a Thorlabs 625 nm LED (432 J · cm−2)−2) were determined to be 12.4 and 8.9 μμM. The results demonstrate that the cellular uptake of 2-Sn and its molar absorptivity at the irradiation wavelength play a crucial role during in vitro cytotoxicity studies.
- Full Text:
- Date Issued: 2020
- Authors: Dingiswayo, Somila , Babu, Balaji , Prinsloo, Earl , Mack, John , Nyokong, Tebello
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/186157 , vital:44469 , xlink:href="https://doi.org/10.1142/S1088424620500273"
- Description: Tin(IV) complexes of a 4-methylthiophenyl functionalized porphyrin (1-Sn) and its corrole analogue (2-Sn) were synthesized so that their photophysicochemical properties and photodynamic activities against MCF-7 breast cancer cells could be compared. Singlet oxygen luminescence studies revealed that 1-Sn and 2-Sn have comparable ΦΔΦΔ values in DMF of 0.59 and 0.60, respectively, while the IC5050 values after irradiation of MCF-7 cells for 30 min with a Thorlabs 625 nm LED (432 J · cm−2)−2) were determined to be 12.4 and 8.9 μμM. The results demonstrate that the cellular uptake of 2-Sn and its molar absorptivity at the irradiation wavelength play a crucial role during in vitro cytotoxicity studies.
- Full Text:
- Date Issued: 2020
A comparative study of the tax measures for persons with disabilities in South Africa with those of Canada and the Republic of Ireland
- Authors: Currie, Natasha
- Date: 2020
- Subjects: People with disabilities -- Taxation -- South Africa , People with disabilities -- Taxation -- Law and legislation -- South Africa , People with disabilities -- Taxation -- Canada , People with disabilities -- Taxation -- Law and legislation -- Ireland , People with disabilities -- Taxation -- Ireland
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/170746 , vital:41956
- Description: Literature indicates that tax relief measures for persons with disabilities are important as they align with the principle of equity in the allocation of the tax burden. They are a government intervention that assists in decreasing the financial burden of medical care for persons with disabilities. The right of persons with disabilities to an adequate standard of living is contained in the landmark Convention on the Rights of Persons with Disabilities and Optional Protocol, a treaty of the United Nations, which South Africa ratified in 2007. The objective of the research was to provide a comparative study of tax relief measures for persons with disabilities in South Africa with those of Canada and the Republic of Ireland, with a view to identifying potential areas for improvement in South Africa. The requisite information was primarily collected through an extensive analysis of the tax legislation in the jurisdictions. The research found that tax relief measures for persons with disabilities and their families in South Africa are limited when compared with those of Canada and the Republic of Ireland. The comparative study identifies a number of potential tax relief measures for implementation in South Africa.
- Full Text:
- Date Issued: 2020
- Authors: Currie, Natasha
- Date: 2020
- Subjects: People with disabilities -- Taxation -- South Africa , People with disabilities -- Taxation -- Law and legislation -- South Africa , People with disabilities -- Taxation -- Canada , People with disabilities -- Taxation -- Law and legislation -- Ireland , People with disabilities -- Taxation -- Ireland
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/170746 , vital:41956
- Description: Literature indicates that tax relief measures for persons with disabilities are important as they align with the principle of equity in the allocation of the tax burden. They are a government intervention that assists in decreasing the financial burden of medical care for persons with disabilities. The right of persons with disabilities to an adequate standard of living is contained in the landmark Convention on the Rights of Persons with Disabilities and Optional Protocol, a treaty of the United Nations, which South Africa ratified in 2007. The objective of the research was to provide a comparative study of tax relief measures for persons with disabilities in South Africa with those of Canada and the Republic of Ireland, with a view to identifying potential areas for improvement in South Africa. The requisite information was primarily collected through an extensive analysis of the tax legislation in the jurisdictions. The research found that tax relief measures for persons with disabilities and their families in South Africa are limited when compared with those of Canada and the Republic of Ireland. The comparative study identifies a number of potential tax relief measures for implementation in South Africa.
- Full Text:
- Date Issued: 2020
A comparison between the responsiveness of selected physiological and subjective mental workload indicators during real-world driving scenarios
- Authors: Schmidtke, Nadia-Jasmine
- Date: 2020
- Subjects: Automobile driving -- Physiological aspects , Automobile driving -- Psychological aspects , Automobile drivers -- Health and hygiene , Mental fatigue , Mental work -- Case studies
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/148115 , vital:38711
- Description: Sub-optimal levels of mental workload in automobile drivers is a risk factor for road accidents. However, mental workload as a construct cannot be directly measured. Common indicators of mental workload include heart rate frequency and variability, eye motion and subjective rating tools. Namely, the National Aeronautics and Space Administration Task Load Index (NASA-TLX), its modified, unweighted version called the Raw-TLX, and the Rating Scale of Mental Effort (RSME). Comparisons between the suitability and responsiveness of these mental workload indicators have been almost exclusively examined in driving simulators. However, real-world driving research is important as even high-fidelity simulators cannot capture the complexity of driving scenarios. Hence, this research aimed to compare the suitability and responsiveness of these mental workload indicators in response to real-world driving scenarios. Six participants drove along a set route for an hour while wearing a heart rate monitor and eye tracker. A dashcam was used to capture footage of the different driving scenarios encountered. The set route comprised of driving through the industrial, residential, provincial main road and Rhodes University campus areas. RSME scores were taken during brief stops after driving though each zone. The NASA-TLX questionnaire was administered on completion of the drive and analysed later as the modified Raw-TLX version. The data collected in response to the encountered driving scenarios were sorted into three meta-groupings. (1) Data was segmented according to the different areas that participants drove through. This was termed Area Events and were long duration scenarios of between five and thirty minutes. These driving scenarios were further segmented into two meta-groups with short duration driving scenarios (< 90 seconds). (2) The Common Events meta-group consisted of driving scenarios that were encountered by all participants. These were scenarios were anticipated by drivers. (3) The All Events meta-group was grouped according to all the driving scenarios that were encountered by participants. It consisted of both anticipated and unanticipated driving scenarios of short durations. Data were further analysed using a method of systematically selecting a threshold value for each mental workload indicator. Responses to driving scenarios which surpassed the threshold were considered indicative of an increase in mental workload. The total frequency of higher mental workload events was used as a determiner responsiveness (or ‘sensitivity’) for each mental workload indicator. Mental workload indicators were evaluated for their responsiveness and suitability for assessing mental workload. Results found blink frequency to be a responsive mental workload indicator for all categories of driving scenarios. Blink frequency and duration were the most responsive short duration mental workload indicators. Furthermore, the indicators were able to distinguish between higher and lower mental workload driving scenarios. However, blink parameters are also sensitive to driver fatigue and drowsiness. Further research on distinguishing mental workload from that of fatigue in response to real-world driving was recommended. Pupil diameter, fixation duration, saccade saccade duration and saccade amplitude were found to be responsive short duration mental workload indicators. However, these measures were not determined to be suitable for real-world driving applications. Pupil diameter was confounded by changing illumination levels. Fixation and saccade responses were confounded by the driving task itself as gaze could not be accounted for. For long duration driving scenarios heart rate frequency, heart rate variability: high-frequency power, blink frequency and RSME were found to be responsive and suitable MWL indicators. The Raw-TLX results could not be assessed for responsiveness as it was administered once. However, it was confirmed as a suitable cumulative mental workload indicator in the application of real-world driving. The moderate levels of workload reported by participants agreed with the experimental protocol that prevented inducing sub-optimal mental workload. Blink frequency shows promise as a responsive and suitable mental workload indicator for different types of driving scenarios. More research is needed regarding the assessment of mental workload during short durations using blink frequency and blink duration. For driving durations between five and thirty minutes long, further research into heart rate frequency, heart rate variability: high frequency power, and the RSME was recommended.
- Full Text:
- Date Issued: 2020
- Authors: Schmidtke, Nadia-Jasmine
- Date: 2020
- Subjects: Automobile driving -- Physiological aspects , Automobile driving -- Psychological aspects , Automobile drivers -- Health and hygiene , Mental fatigue , Mental work -- Case studies
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/148115 , vital:38711
- Description: Sub-optimal levels of mental workload in automobile drivers is a risk factor for road accidents. However, mental workload as a construct cannot be directly measured. Common indicators of mental workload include heart rate frequency and variability, eye motion and subjective rating tools. Namely, the National Aeronautics and Space Administration Task Load Index (NASA-TLX), its modified, unweighted version called the Raw-TLX, and the Rating Scale of Mental Effort (RSME). Comparisons between the suitability and responsiveness of these mental workload indicators have been almost exclusively examined in driving simulators. However, real-world driving research is important as even high-fidelity simulators cannot capture the complexity of driving scenarios. Hence, this research aimed to compare the suitability and responsiveness of these mental workload indicators in response to real-world driving scenarios. Six participants drove along a set route for an hour while wearing a heart rate monitor and eye tracker. A dashcam was used to capture footage of the different driving scenarios encountered. The set route comprised of driving through the industrial, residential, provincial main road and Rhodes University campus areas. RSME scores were taken during brief stops after driving though each zone. The NASA-TLX questionnaire was administered on completion of the drive and analysed later as the modified Raw-TLX version. The data collected in response to the encountered driving scenarios were sorted into three meta-groupings. (1) Data was segmented according to the different areas that participants drove through. This was termed Area Events and were long duration scenarios of between five and thirty minutes. These driving scenarios were further segmented into two meta-groups with short duration driving scenarios (< 90 seconds). (2) The Common Events meta-group consisted of driving scenarios that were encountered by all participants. These were scenarios were anticipated by drivers. (3) The All Events meta-group was grouped according to all the driving scenarios that were encountered by participants. It consisted of both anticipated and unanticipated driving scenarios of short durations. Data were further analysed using a method of systematically selecting a threshold value for each mental workload indicator. Responses to driving scenarios which surpassed the threshold were considered indicative of an increase in mental workload. The total frequency of higher mental workload events was used as a determiner responsiveness (or ‘sensitivity’) for each mental workload indicator. Mental workload indicators were evaluated for their responsiveness and suitability for assessing mental workload. Results found blink frequency to be a responsive mental workload indicator for all categories of driving scenarios. Blink frequency and duration were the most responsive short duration mental workload indicators. Furthermore, the indicators were able to distinguish between higher and lower mental workload driving scenarios. However, blink parameters are also sensitive to driver fatigue and drowsiness. Further research on distinguishing mental workload from that of fatigue in response to real-world driving was recommended. Pupil diameter, fixation duration, saccade saccade duration and saccade amplitude were found to be responsive short duration mental workload indicators. However, these measures were not determined to be suitable for real-world driving applications. Pupil diameter was confounded by changing illumination levels. Fixation and saccade responses were confounded by the driving task itself as gaze could not be accounted for. For long duration driving scenarios heart rate frequency, heart rate variability: high-frequency power, blink frequency and RSME were found to be responsive and suitable MWL indicators. The Raw-TLX results could not be assessed for responsiveness as it was administered once. However, it was confirmed as a suitable cumulative mental workload indicator in the application of real-world driving. The moderate levels of workload reported by participants agreed with the experimental protocol that prevented inducing sub-optimal mental workload. Blink frequency shows promise as a responsive and suitable mental workload indicator for different types of driving scenarios. More research is needed regarding the assessment of mental workload during short durations using blink frequency and blink duration. For driving durations between five and thirty minutes long, further research into heart rate frequency, heart rate variability: high frequency power, and the RSME was recommended.
- Full Text:
- Date Issued: 2020
A comparison of representations of the imperative of higher education change as „transformation‟ versus „decolonisation‟ in South African public discourse
- Authors: Makgakge, Rebecca Dineo
- Date: 2020
- Subjects: Education in mass media -- South Africa , Higher education and state -- South Africa , Education, Higher -- Curricula -- South Africa , Discrimination in education -- South Africa , South Africa -- Colonial influence , Educational change -- South Africa
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/142498 , vital:38085
- Description: The context of higher education in South Africa which has been shaped by the legacies of the old apartheid system is faced with a paramount task of the continuous process of restructuring and change. In shaping the restructuring and change of the higher education system the concept of transformation has been a constant theme for the post-apartheid government policies. However more recently we have seen the heightened prominence of the concept of change understood as decolonisation of South African higher education – as opposed to “transformation‘. This thesis was concerned with how these concepts of change, “transformation‘ and “decolonisation‘ have been used in debates surrounding higher education in South Africa. The thesis compares and contrasts the ways and context in which they are used. This study of 177 South African newspaper articles taken form independent media stables from the time 2008 to the present provides an analysis of representations of higher education change as “transformation‘ and as “decolonisation‘ evinced in the corpus. This required using both content and framing analysis as a method to analyse the corpus. Three themes emerged from the analysis that are relevant to the comparison between South African higher education institutional change represented as “transformation‘ and South African higher education institutional change represented at “decolonisation‘: the first theme concerns the differences and similarities in how the two terms are defined; the second theme concerns how the two ideas play themselves out when it comes to curriculum change and the final theme concerns the implications of seeing change as “transformation‘ and seeing change as “decolonisation‘ for changing institutional cultures.
- Full Text:
- Date Issued: 2020
- Authors: Makgakge, Rebecca Dineo
- Date: 2020
- Subjects: Education in mass media -- South Africa , Higher education and state -- South Africa , Education, Higher -- Curricula -- South Africa , Discrimination in education -- South Africa , South Africa -- Colonial influence , Educational change -- South Africa
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/142498 , vital:38085
- Description: The context of higher education in South Africa which has been shaped by the legacies of the old apartheid system is faced with a paramount task of the continuous process of restructuring and change. In shaping the restructuring and change of the higher education system the concept of transformation has been a constant theme for the post-apartheid government policies. However more recently we have seen the heightened prominence of the concept of change understood as decolonisation of South African higher education – as opposed to “transformation‘. This thesis was concerned with how these concepts of change, “transformation‘ and “decolonisation‘ have been used in debates surrounding higher education in South Africa. The thesis compares and contrasts the ways and context in which they are used. This study of 177 South African newspaper articles taken form independent media stables from the time 2008 to the present provides an analysis of representations of higher education change as “transformation‘ and as “decolonisation‘ evinced in the corpus. This required using both content and framing analysis as a method to analyse the corpus. Three themes emerged from the analysis that are relevant to the comparison between South African higher education institutional change represented as “transformation‘ and South African higher education institutional change represented at “decolonisation‘: the first theme concerns the differences and similarities in how the two terms are defined; the second theme concerns how the two ideas play themselves out when it comes to curriculum change and the final theme concerns the implications of seeing change as “transformation‘ and seeing change as “decolonisation‘ for changing institutional cultures.
- Full Text:
- Date Issued: 2020
A comparison of three models used to determine water fluxes over the Albany Thicket, Eastern Cape, South Africa:
- Palmer, Anthony R, Ezenne, G I, Choruma, D J, Gwate, O, Mantel, Sukhmani K, Tanner, Jane L
- Authors: Palmer, Anthony R , Ezenne, G I , Choruma, D J , Gwate, O , Mantel, Sukhmani K , Tanner, Jane L
- Date: 2020
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/150047 , vital:38934 , https://doi.org/10.1016/j.agrformet.2020.107984
- Description: The Albany Thicket (AT) biome contains outstanding global biodiversity as well as the potential to achieve carbon credits associated with water-efficient Crasslucean acid metabolism (CAM). Understanding the water fluxes in the AT is crucial to determining carbon (C) sequestration rates and water-use efficiency. Despite large variation in water fluxes across the AT, only a few studies have been conducted in this region with their results validated against short periods of observed data. This study aims to evaluate three models of water fluxes over AT against data from an eddy covariance (EC) system active from October 2015 to May 2018. ET was modelled using the BioGeoChemistry Management (BGC-MAN) model, a biophysical model (Penman-Monteith-Leuning (PML)) and a remotely-sensed product (MOD16), and their results compared with that from the EC system.
- Full Text:
- Date Issued: 2020
- Authors: Palmer, Anthony R , Ezenne, G I , Choruma, D J , Gwate, O , Mantel, Sukhmani K , Tanner, Jane L
- Date: 2020
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/150047 , vital:38934 , https://doi.org/10.1016/j.agrformet.2020.107984
- Description: The Albany Thicket (AT) biome contains outstanding global biodiversity as well as the potential to achieve carbon credits associated with water-efficient Crasslucean acid metabolism (CAM). Understanding the water fluxes in the AT is crucial to determining carbon (C) sequestration rates and water-use efficiency. Despite large variation in water fluxes across the AT, only a few studies have been conducted in this region with their results validated against short periods of observed data. This study aims to evaluate three models of water fluxes over AT against data from an eddy covariance (EC) system active from October 2015 to May 2018. ET was modelled using the BioGeoChemistry Management (BGC-MAN) model, a biophysical model (Penman-Monteith-Leuning (PML)) and a remotely-sensed product (MOD16), and their results compared with that from the EC system.
- Full Text:
- Date Issued: 2020
A critical analysis of NGOs in addressing HIV and AIDS in the context of gendered inequality: The case of Makhanda, Eastern Cape, South Africa
- Authors: Mhavika, Moreblessing
- Date: 2020
- Subjects: AIDS (Disease) -- Sex factors , AIDS (Disease) -- Social aspects -- South Africa -- Makhanda , HIV infections -- Sex factors , HIV infections -- Social aspects -- South Africa -- Makhanda , HIV-positive women -- South Africa -- Makhanda , Non-governmental organizations -- South Africa -- Makhanda
- Language: English
- Type: text , Thesis , Masters , MSocSci
- Identifier: http://hdl.handle.net/10962/143225 , vital:38212
- Description: South Africa has the highest number of people living with HIV and AIDS in the world. The HIV pandemic has, and continues to have, negative implications for communities and individuals, especially women, in South Africa and beyond. HIV and AIDS has left women disproportionately more infected and affected than men because of social, cultural and economic factors, leading to the feminisation of HIV. South African NGOs have tried to fill in the gap and to respond to the HIV pandemic, either independently or in partnership with government departments. In this context, the purpose of this thesis is to provide a critical analysis of NGO programmes in Makhanda (in the Eastern Cape Province) to ascertain whether NGOs address the feminisation of HIV and, if so, how. In doing so, the study utilises qualitative analysis with the use of interviews, a focus group discussion and primary documents as research methods. The study concludes that local government in Makhanda has failed to address women’s vulnerabilities to HIV and that it does not provide a sufficiently enabling environment for NGOs in this regard. In addition, inadequate funding from donors, alongside issues of accountability and the failure to engage in HIV programmes from a perspective founded in feminism, were factors found to contribute to NGOs not fully considering women’s vulnerabilities to HIV. Resultantly, NGOs in Makhanda rarely, at least intentionally, address the feminisation of HIV.
- Full Text:
- Date Issued: 2020
- Authors: Mhavika, Moreblessing
- Date: 2020
- Subjects: AIDS (Disease) -- Sex factors , AIDS (Disease) -- Social aspects -- South Africa -- Makhanda , HIV infections -- Sex factors , HIV infections -- Social aspects -- South Africa -- Makhanda , HIV-positive women -- South Africa -- Makhanda , Non-governmental organizations -- South Africa -- Makhanda
- Language: English
- Type: text , Thesis , Masters , MSocSci
- Identifier: http://hdl.handle.net/10962/143225 , vital:38212
- Description: South Africa has the highest number of people living with HIV and AIDS in the world. The HIV pandemic has, and continues to have, negative implications for communities and individuals, especially women, in South Africa and beyond. HIV and AIDS has left women disproportionately more infected and affected than men because of social, cultural and economic factors, leading to the feminisation of HIV. South African NGOs have tried to fill in the gap and to respond to the HIV pandemic, either independently or in partnership with government departments. In this context, the purpose of this thesis is to provide a critical analysis of NGO programmes in Makhanda (in the Eastern Cape Province) to ascertain whether NGOs address the feminisation of HIV and, if so, how. In doing so, the study utilises qualitative analysis with the use of interviews, a focus group discussion and primary documents as research methods. The study concludes that local government in Makhanda has failed to address women’s vulnerabilities to HIV and that it does not provide a sufficiently enabling environment for NGOs in this regard. In addition, inadequate funding from donors, alongside issues of accountability and the failure to engage in HIV programmes from a perspective founded in feminism, were factors found to contribute to NGOs not fully considering women’s vulnerabilities to HIV. Resultantly, NGOs in Makhanda rarely, at least intentionally, address the feminisation of HIV.
- Full Text:
- Date Issued: 2020
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 social enterprise in Slovenia
- Authors: Malila, Brett
- Date: 2020
- Subjects: Social entrepreneurship -- Slovenia , Social entrepreneurship -- Slovenia -- Case studies , Social entrepreneurship -- Law and legilstion-- Slovenia , Business enterprises -- Law and legilstion-- Slovenia
- Language: English
- Type: text , Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/166436 , vital:41364
- Description: This research presents a case study on the nature of social enterprise in Slovenia. From a resource-based view (RBV), the case study has been used to show what some of the intangible resources are that can be used to promote sustainable social enterprise (SE). The purpose of this research study is to analyse social enterprises in Slovenia in order to establish a framework which other social entrepreneurs can use as the basis from which to operate and achieve competitive advantage. It is an important piece of research for both the process of social enterprise development in Slovenia, as well as to provide ideas and thoughts as to the way forward in this sector for other developing societies. Social enterprise is a developing field and it has been be important to develop cases to begin to explore the concept with real life actualities. The goal is to provide a clearer conceptualisation from which other social entrepreneurs can use as the basis to analyse, plan and improve social enterprise in their own specific contexts. The primary purpose of the study is thus to unpack the core elements that identify social enterprise in Slovenia using the resource-based view. The research aims to understand social enterprise within Slovenia in relation to where it occurs, which are the main industries concerned, and what are the unique resources used to promote sustainable growth. To achieve this, the research was guided by the resource-based view for social enterprise as highlighted by Day and Jean-Denis (2016) as well as that proposed by Bacq and Eddleston (2018). A mind map for a possible route towards improved implementation and understanding of social enterprise in Slovenia, was done through accessing registered social enterprises. This database was from the Ministry of Economic Development in Slovenia. An analysis of 2591 social enterprise, a desktop review of the Slovenian legislation on social enterprise and the unpacking of unique resources available to Slovenian social enterprise was done. This provided a perfect test case to show how the provision of legislation, supportive structures; financial targets, a regional vision and government mentoring social enterprise enhance a contested terrain in Slovenia. Findings highlighted that there have been sustainable successes, but not at the levels expected. It is clear that the government has created various unique resources to build and develop the social enterprise (SE) sector. From an RBV analysis of the social enterprise environment in Slovenia, it is essential to have resources such as legislation, mind-set, in migration (labour) and youth skills be created, monitored and supported. However, there is a need for improved monitoring and tighter implementation of the legislation for social enterprise to provide the solution to destructive social ills.
- Full Text:
- Date Issued: 2020
- Authors: Malila, Brett
- Date: 2020
- Subjects: Social entrepreneurship -- Slovenia , Social entrepreneurship -- Slovenia -- Case studies , Social entrepreneurship -- Law and legilstion-- Slovenia , Business enterprises -- Law and legilstion-- Slovenia
- Language: English
- Type: text , Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10962/166436 , vital:41364
- Description: This research presents a case study on the nature of social enterprise in Slovenia. From a resource-based view (RBV), the case study has been used to show what some of the intangible resources are that can be used to promote sustainable social enterprise (SE). The purpose of this research study is to analyse social enterprises in Slovenia in order to establish a framework which other social entrepreneurs can use as the basis from which to operate and achieve competitive advantage. It is an important piece of research for both the process of social enterprise development in Slovenia, as well as to provide ideas and thoughts as to the way forward in this sector for other developing societies. Social enterprise is a developing field and it has been be important to develop cases to begin to explore the concept with real life actualities. The goal is to provide a clearer conceptualisation from which other social entrepreneurs can use as the basis to analyse, plan and improve social enterprise in their own specific contexts. The primary purpose of the study is thus to unpack the core elements that identify social enterprise in Slovenia using the resource-based view. The research aims to understand social enterprise within Slovenia in relation to where it occurs, which are the main industries concerned, and what are the unique resources used to promote sustainable growth. To achieve this, the research was guided by the resource-based view for social enterprise as highlighted by Day and Jean-Denis (2016) as well as that proposed by Bacq and Eddleston (2018). A mind map for a possible route towards improved implementation and understanding of social enterprise in Slovenia, was done through accessing registered social enterprises. This database was from the Ministry of Economic Development in Slovenia. An analysis of 2591 social enterprise, a desktop review of the Slovenian legislation on social enterprise and the unpacking of unique resources available to Slovenian social enterprise was done. This provided a perfect test case to show how the provision of legislation, supportive structures; financial targets, a regional vision and government mentoring social enterprise enhance a contested terrain in Slovenia. Findings highlighted that there have been sustainable successes, but not at the levels expected. It is clear that the government has created various unique resources to build and develop the social enterprise (SE) sector. From an RBV analysis of the social enterprise environment in Slovenia, it is essential to have resources such as legislation, mind-set, in migration (labour) and youth skills be created, monitored and supported. However, there is a need for improved monitoring and tighter implementation of the legislation for social enterprise to provide the solution to destructive social ills.
- Full Text:
- Date Issued: 2020
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 de-peasantisation process in Nepal with specific reference to the role of state land policies since the 1950s
- Authors: Basnet, Jagat
- Date: 2020
- Subjects: Land tenure -- Nepal , Land reform -- Law and legislation -- Nepal , Nepal -- Politics and government , Peasants -- Nepal -- Economic conditions , Panchayat -- Nepal
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/138716 , vital:37667
- Description: The principal objective of this thesis is to offer a critical analysis of the process of de-peasantisation in Nepal since 1950, with a particular focus on the capitalist neo-liberal restructuring of the economy beginning in the early 1990s. The analysis begins by tracing the legacy of feudal land practices and landholdings from the pre-1950 Rana and Shah dynasties. It was under these feudal dynasties that economic and political institutions of extraction first emerged, leading to a landlord-peasant agrarian economy in which peasants (often as tenants/sharecroppers and smallholders) were subordinate to the power nexus between feudal landlords and the ruling dynasties. After 1950, a window of democratic opening was soon interrupted by the formation of the party-less Panchayat system, which lasted from 1960 to 1990. In 1964, a major land reform measure was enacted under the Lands Act, with the goal of enhancing the security and livelihood of the peasantry. However, this process was met with significant resistance by feudal landlords, and actually led to deepening insecurity and the loss of land by peasants, with farmers belonging to lower castes and indigenous groups experiencing this with a greater degree of intensity. The overall result of this period was the beginnings of what is referred to in this study as de-peasantisation. This line of analysis shows that the institutions of extraction remained firmly in place even after the reforms of this period. Finally, the neo-liberal period, which was marked by land titling, the marketisation of land, and the commercialisation of agriculture, represents the late entry of capitalism into Nepal. This period saw the deepening and widening of the process of de-peasantisation, including further loss of peasants’ access to land and a general turn to wage-labour. In this regard, despite propagating the slogan ‘land to the tillers’, the major political parties in Nepal (including the Maoist party) have failed to defend the interests of the peasantry. Some progressive civil society groups have recently sought to do better, but there is also evidence of peasant organisations themselves seeking to resist and oppose the de-peasantisation effects of neo-liberal restructuring. This thesis thus considers the form and extent of de-peasantisation in Nepal, and some responses to it, over an extended period. A broad Marxist-based political economy perspective has been adopted in pursuing the principal thesis objective, but one which argues that there is a symbiotic relationship between economic and political power, such that the latter is not reducible to the former. The thesis draws upon original fieldwork in twenty districts of Nepal, including through the use of a survey, interviews, observations, case studies, and focus group discussions, thus combining both quantitative and qualitative research methods. Based on this fieldwork, it becomes clear that (i) there are major social, economic, and political forces behind the processes of de-peasantisation in the studied districts (and in Nepal more broadly), and that (ii) the Nepali peasantry is becoming increasingly landless, or land-short, and subject to processes of proletarianisation.
- Full Text:
- Date Issued: 2020
- Authors: Basnet, Jagat
- Date: 2020
- Subjects: Land tenure -- Nepal , Land reform -- Law and legislation -- Nepal , Nepal -- Politics and government , Peasants -- Nepal -- Economic conditions , Panchayat -- Nepal
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/138716 , vital:37667
- Description: The principal objective of this thesis is to offer a critical analysis of the process of de-peasantisation in Nepal since 1950, with a particular focus on the capitalist neo-liberal restructuring of the economy beginning in the early 1990s. The analysis begins by tracing the legacy of feudal land practices and landholdings from the pre-1950 Rana and Shah dynasties. It was under these feudal dynasties that economic and political institutions of extraction first emerged, leading to a landlord-peasant agrarian economy in which peasants (often as tenants/sharecroppers and smallholders) were subordinate to the power nexus between feudal landlords and the ruling dynasties. After 1950, a window of democratic opening was soon interrupted by the formation of the party-less Panchayat system, which lasted from 1960 to 1990. In 1964, a major land reform measure was enacted under the Lands Act, with the goal of enhancing the security and livelihood of the peasantry. However, this process was met with significant resistance by feudal landlords, and actually led to deepening insecurity and the loss of land by peasants, with farmers belonging to lower castes and indigenous groups experiencing this with a greater degree of intensity. The overall result of this period was the beginnings of what is referred to in this study as de-peasantisation. This line of analysis shows that the institutions of extraction remained firmly in place even after the reforms of this period. Finally, the neo-liberal period, which was marked by land titling, the marketisation of land, and the commercialisation of agriculture, represents the late entry of capitalism into Nepal. This period saw the deepening and widening of the process of de-peasantisation, including further loss of peasants’ access to land and a general turn to wage-labour. In this regard, despite propagating the slogan ‘land to the tillers’, the major political parties in Nepal (including the Maoist party) have failed to defend the interests of the peasantry. Some progressive civil society groups have recently sought to do better, but there is also evidence of peasant organisations themselves seeking to resist and oppose the de-peasantisation effects of neo-liberal restructuring. This thesis thus considers the form and extent of de-peasantisation in Nepal, and some responses to it, over an extended period. A broad Marxist-based political economy perspective has been adopted in pursuing the principal thesis objective, but one which argues that there is a symbiotic relationship between economic and political power, such that the latter is not reducible to the former. The thesis draws upon original fieldwork in twenty districts of Nepal, including through the use of a survey, interviews, observations, case studies, and focus group discussions, thus combining both quantitative and qualitative research methods. Based on this fieldwork, it becomes clear that (i) there are major social, economic, and political forces behind the processes of de-peasantisation in the studied districts (and in Nepal more broadly), and that (ii) the Nepali peasantry is becoming increasingly landless, or land-short, and subject to processes of proletarianisation.
- Full Text:
- Date Issued: 2020
A critical analysis of the South African turnover tax system
- Authors: Chiromo, Samuel John
- Date: 2020
- Subjects: Small business -- Taxation -- South Africa , Small business -- South Africa -- Finance , Turnover tax -- South Africa , Government aid to small business -- South Africa , Tax incentives -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/166103 , vital:41329
- Description: The objective of the turnover tax system is to reduce the administrative burden on micro businesses and to contribute positively to boosting these businesses and the economic growth of South Africa. The over-arching goal of this research was to analyse the South African turnover tax to investigate to what extent the turnover tax system complies with generally accepted principles of a good tax system. The research was conducted within an interpretative post-positivism paradigm, applied a qualitative research methodology, and a doctrinal research method. A detailed review of the literature was conducted to establish the nature of South African turnover tax system and the extent of its compliance with generally accepted principles of a good tax system. The literature review included an in-depth analysis of the South African turnover tax system, an in-depth analysis of generally accepted principles of a good tax system, and an investigation of the extent to which turnover tax system complies with various elements of the principles of a good tax system. It was found in this study that the turnover tax system does not comply with certain of the elements of generally accepted principles of a good tax system and the study proposed several recommendations for the improvement of the turnover tax system. These recommendations include the establishment of training initiatives for micro business owners, reviewing the regulations pertaining to turnover tax and providing digital administration of turnover tax.
- Full Text:
- Date Issued: 2020
- Authors: Chiromo, Samuel John
- Date: 2020
- Subjects: Small business -- Taxation -- South Africa , Small business -- South Africa -- Finance , Turnover tax -- South Africa , Government aid to small business -- South Africa , Tax incentives -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/166103 , vital:41329
- Description: The objective of the turnover tax system is to reduce the administrative burden on micro businesses and to contribute positively to boosting these businesses and the economic growth of South Africa. The over-arching goal of this research was to analyse the South African turnover tax to investigate to what extent the turnover tax system complies with generally accepted principles of a good tax system. The research was conducted within an interpretative post-positivism paradigm, applied a qualitative research methodology, and a doctrinal research method. A detailed review of the literature was conducted to establish the nature of South African turnover tax system and the extent of its compliance with generally accepted principles of a good tax system. The literature review included an in-depth analysis of the South African turnover tax system, an in-depth analysis of generally accepted principles of a good tax system, and an investigation of the extent to which turnover tax system complies with various elements of the principles of a good tax system. It was found in this study that the turnover tax system does not comply with certain of the elements of generally accepted principles of a good tax system and the study proposed several recommendations for the improvement of the turnover tax system. These recommendations include the establishment of training initiatives for micro business owners, reviewing the regulations pertaining to turnover tax and providing digital administration of turnover tax.
- Full Text:
- Date Issued: 2020
A critical appraisal of Saule’s portrayal of women as Amadelakufa (resilient)
- Authors: Molubo, Rendani
- Date: 2020
- Subjects: Women in literature , Feminism -- Africa , Saule, N -- Vuleka Mhlaba , Saule, N -- Inkululeko Isentabeni , Saule, N -- Libambe Lingatshoni , Xhosa fiction -- History and criticism
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/143982 , vital:38300
- Description: This study seeks to explore how Professor Ncedile Saule’s works Vuleka Mhlaba (2006), Inkululeko Isentabeni (2010) and Libambe Lingatshoni (2017), depict female characters to reveal the inner resilience women embody. It is important to portray females as bold, intelligent and courageous beings as African women are subjected to major patriarchal myths. South Africa prides itself with a progressive Constitution and Bill of Rights that speaks of gender equality and the liberation of all persons. However, in practice women still live under patriarchal bondages and their efforts are side-lined, thus, the essentiality of writings that contributes towards the empowerment of women through displaying their resilience. Women in literature are mostly depicted as subordinate, submissive and emotional. At times they are portrayed as victims. They are very seldom portrayed as heroes or independent beings. They are constantly placed behind a man instead of in front of a man. This research aims to display women as heroes in their own capacity, without having to be dimmed by a man. The researcher decided to utilise writings of a male author so as to provide a different perspective from the norm that most male authors are known to write about in issues pertaining female characters. This is also deliberately done to encourage more male writers to change the mythical narration about women and start admiring their contributions without having them shadow any man. The projection of female resilience through the gaze of a male author gives hope that there are men who see and admire women’s efforts. It also indicates that men realise now that African feminisms are not against men and instead advocate for equality between men and women and recognise the greatness that could come out of a partnership between the two genders. Women’s behaviour and characteristics are mostly socially constructed, hence the need to exhibit the boldness that black women possess, instead of them only being utilised as nurturing sources and household caretakers. One of the purposes of this research study is to illustrate the resilience that women possess and analyse the forms of torment that women in Saule’s chosen novels have experienced and how their experience engenders resilience and a determination to succeed. The women in Saule’s three novels selected for this study break the traditional status quo. The approach that this paper will utilize is that of African Feminisms, focusing on Walker’s Womanism, Ogunyemi’s Africana Womanism, and Stiwanism as the theoretical approaches. This is because African Feminisms concentrates on the issues related to gender, race and class that African women across spectrums face.
- Full Text:
- Date Issued: 2020
- Authors: Molubo, Rendani
- Date: 2020
- Subjects: Women in literature , Feminism -- Africa , Saule, N -- Vuleka Mhlaba , Saule, N -- Inkululeko Isentabeni , Saule, N -- Libambe Lingatshoni , Xhosa fiction -- History and criticism
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/143982 , vital:38300
- Description: This study seeks to explore how Professor Ncedile Saule’s works Vuleka Mhlaba (2006), Inkululeko Isentabeni (2010) and Libambe Lingatshoni (2017), depict female characters to reveal the inner resilience women embody. It is important to portray females as bold, intelligent and courageous beings as African women are subjected to major patriarchal myths. South Africa prides itself with a progressive Constitution and Bill of Rights that speaks of gender equality and the liberation of all persons. However, in practice women still live under patriarchal bondages and their efforts are side-lined, thus, the essentiality of writings that contributes towards the empowerment of women through displaying their resilience. Women in literature are mostly depicted as subordinate, submissive and emotional. At times they are portrayed as victims. They are very seldom portrayed as heroes or independent beings. They are constantly placed behind a man instead of in front of a man. This research aims to display women as heroes in their own capacity, without having to be dimmed by a man. The researcher decided to utilise writings of a male author so as to provide a different perspective from the norm that most male authors are known to write about in issues pertaining female characters. This is also deliberately done to encourage more male writers to change the mythical narration about women and start admiring their contributions without having them shadow any man. The projection of female resilience through the gaze of a male author gives hope that there are men who see and admire women’s efforts. It also indicates that men realise now that African feminisms are not against men and instead advocate for equality between men and women and recognise the greatness that could come out of a partnership between the two genders. Women’s behaviour and characteristics are mostly socially constructed, hence the need to exhibit the boldness that black women possess, instead of them only being utilised as nurturing sources and household caretakers. One of the purposes of this research study is to illustrate the resilience that women possess and analyse the forms of torment that women in Saule’s chosen novels have experienced and how their experience engenders resilience and a determination to succeed. The women in Saule’s three novels selected for this study break the traditional status quo. The approach that this paper will utilize is that of African Feminisms, focusing on Walker’s Womanism, Ogunyemi’s Africana Womanism, and Stiwanism as the theoretical approaches. This is because African Feminisms concentrates on the issues related to gender, race and class that African women across spectrums face.
- Full Text:
- Date Issued: 2020
A Critical Evaluation of Validation Practices in the Forensic Acquisition of Digital Evidence in South Africa
- Jordaan, Jason, Bradshaw, Karen L
- Authors: Jordaan, Jason , Bradshaw, Karen L
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/440174 , vital:73754 , ISBN 9783030660390 , https://doi.org/10.1007/978-3-030-66039-0_9
- Description: Accepted digital forensics practice requires the tools used in the forensic acquisition of digital evidence to be validated, meaning that the tools perform as intended. In terms of Sect. 15 of the Electronic Communications and Transactions Act 25 of 2002 in South Africa, validation would contribute to the reliability of the digital evidence. A sample of digital forensic practitioners from South Africa was studied to determine to what extent they make use of validated forensic tools during the acquisition process, and how these tools are proven to be validated. The research identified significant concerns, with no validation done, or no proof of validation done, bringing into question the reliability of the digital evidence in court. It is concerning that the justice system itself is not picking this up, meaning that potentially unreliable digital evidence is used in court.
- Full Text:
- Date Issued: 2020
- Authors: Jordaan, Jason , Bradshaw, Karen L
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/440174 , vital:73754 , ISBN 9783030660390 , https://doi.org/10.1007/978-3-030-66039-0_9
- Description: Accepted digital forensics practice requires the tools used in the forensic acquisition of digital evidence to be validated, meaning that the tools perform as intended. In terms of Sect. 15 of the Electronic Communications and Transactions Act 25 of 2002 in South Africa, validation would contribute to the reliability of the digital evidence. A sample of digital forensic practitioners from South Africa was studied to determine to what extent they make use of validated forensic tools during the acquisition process, and how these tools are proven to be validated. The research identified significant concerns, with no validation done, or no proof of validation done, bringing into question the reliability of the digital evidence in court. It is concerning that the justice system itself is not picking this up, meaning that potentially unreliable digital evidence is used in court.
- Full Text:
- Date Issued: 2020
A critical investigation of leadership in a Technical, Vocational Education and Training college in the Eastern Cape
- Authors: Chagi, Nonkonzo
- Date: 2020
- Subjects: Technical education -- South Africa , Vocational education -- South Africa , Educational leadership -- South Africa , Postsecondary education -- South Africa -- Administration
- Language: English
- Type: text , Thesis , Masters , MEd
- Identifier: http://hdl.handle.net/10962/140045 , vital:37827
- Description: Far-reaching reforms of the TVET college system – including a merger and frequent revisioning of the colleges’ role in the educational landscape of South Africa – have focused renewed attention on this sector. The fact that the sector has been plagued by poor performance – even to the extent that several colleges have been placed under administration – suggests problems at the level of leadership. This study sought to explore key role-players’ understanding of the leadership and management challenges faced by a TVET college and, by examining responses to these challenges, develop a sense of what leadership means in the sector. The study drew on three leadership theories – distributed leadership, transactional leadership as depicted in political models of management, and critical leadership – to help make sense of the findings. A qualitative case study design was used to explore key respondents’ views and lived experiences. The respondents were the principal, two deputy principals, a council member, three campus managers and a programme head. Interviews, questionnaires and document analysis were the chief data collection tools. The study found that critical leadership was the dominant approach at the college. This was revealed in the college leadership’s awareness of broader societal needs and its own role in operating in a socially just manner. College leadership also revealed signs of rejecting the status quo and opposing state control and bureaucracy, in favour of reactionary initiatives. There was limited evidence of distributed and transactional leadership. In fact, ‘leadership’ as such, seemed not to be part of the college discourse, suggesting that the concept and habit of leadership was not broadly discussed, shared and promoted. This sense was strengthened by the fact that at the time of the study, the college was headed by a charismatic and visionary leader. Indeed, the problem at the college seemed to be the Department of Higher Education and Training, which has failed the college in a number of ways.
- Full Text:
- Date Issued: 2020
- Authors: Chagi, Nonkonzo
- Date: 2020
- Subjects: Technical education -- South Africa , Vocational education -- South Africa , Educational leadership -- South Africa , Postsecondary education -- South Africa -- Administration
- Language: English
- Type: text , Thesis , Masters , MEd
- Identifier: http://hdl.handle.net/10962/140045 , vital:37827
- Description: Far-reaching reforms of the TVET college system – including a merger and frequent revisioning of the colleges’ role in the educational landscape of South Africa – have focused renewed attention on this sector. The fact that the sector has been plagued by poor performance – even to the extent that several colleges have been placed under administration – suggests problems at the level of leadership. This study sought to explore key role-players’ understanding of the leadership and management challenges faced by a TVET college and, by examining responses to these challenges, develop a sense of what leadership means in the sector. The study drew on three leadership theories – distributed leadership, transactional leadership as depicted in political models of management, and critical leadership – to help make sense of the findings. A qualitative case study design was used to explore key respondents’ views and lived experiences. The respondents were the principal, two deputy principals, a council member, three campus managers and a programme head. Interviews, questionnaires and document analysis were the chief data collection tools. The study found that critical leadership was the dominant approach at the college. This was revealed in the college leadership’s awareness of broader societal needs and its own role in operating in a socially just manner. College leadership also revealed signs of rejecting the status quo and opposing state control and bureaucracy, in favour of reactionary initiatives. There was limited evidence of distributed and transactional leadership. In fact, ‘leadership’ as such, seemed not to be part of the college discourse, suggesting that the concept and habit of leadership was not broadly discussed, shared and promoted. This sense was strengthened by the fact that at the time of the study, the college was headed by a charismatic and visionary leader. Indeed, the problem at the college seemed to be the Department of Higher Education and Training, which has failed the college in a number of ways.
- Full Text:
- Date Issued: 2020
A critique of the language of record in South African courts in relation to selected university language policies
- Authors: Docrat, Zakeera
- Date: 2020
- Subjects: Language policy -- South Africa , Forensic linguistics -- South Africa , Communication in law -- South Africa , Language planning -- South Africa , Linguistic rights -- South Africa , Court interpreting and translating -- South Africa , Multilingual education -- South Africa , Language and education -- South Africa , Education, Higher -- Social aspects -- South Africa
- Language: English
- Type: text , Thesis , Doctoral , PHD
- Identifier: http://hdl.handle.net/10962/141394 , vital:37968
- Description: This interdisciplinary research located in the research area of forensic linguistics seeks to provide a critique of the monolingual language of record directive for courts in South Africa, while investigating how university language policies contribute the formulation of a monolingual language of record policy for courts, by graduating monolingual LLB students. The research commences with identifying the research problem, goals and objectives and how the language of record policy for courts is linked to university language planning. The research proceeds to an overview of scholarly literature concerning the historical developments of language planning in both the legal system and higher education in South Africa. The theoretical principles concerning the enacting of language legislation and policies is advanced in relation to the constitutional framework. This research furthermore provides a thorough critique of the constitutional framework where the language rights the other related language provisions are discussed in relation to the theory and the application thereof in case law. The research explicates that the language rights of African language speaking litigants is unfairly limited and that access to justice for these litigants is either unattainable or achieved to a lesser extent. The disparities between language, law and power are brought to the fore, where the relevant legislation and language policies fail to determine the language of record in courts as well as legislate the African language requirements for legal practitioners in giving meaning to the constitutional language rights. The language policies of six selected universities is discussed in relation to the legal system’s legislative and policy frameworks, outlining the need to transform the language of learning and teaching and develop the curriculum to support the legal system. In doing so, the shortcomings of the interpretation profession in South Africa are highlighted and the effects thereof on the language rights of litigants. This thesis advances seven African and international case studies, comprising Kenya, Morocco, Nigeria, Australia, Belgium, Canada and India. Each of the case studies provides an in-depth analysis of the language of record/proceedings in courts and the language competencies of legal practitioners and judicial officers in relation to their university education. The African case studies are illustrative that English on the African continent in courts and higher education is dominate and the resultant loss of indigenous languages marginalises people from mainstream society. The international case studies provide two models, Belgium and Canada, which South Africa can emulate, in enacting new legislation and policies and the amendment of current legislation, to ensure bilingual/ multilingual language policies are drafted for courts per province, where the language demographics present majority spoken languages alongside English. Furthermore, where courts interpret language rights and legislative and policy provisions in a purposive manner, where African language speakers are able to, fully realise their rights. Australia and India as multilingual models serve as important case studies where South Africa can learn from what to avoid, how to subvert challenges or adequately address these. These case studies highlight the dangers of a political elite who pursue an English only agenda at the expense of the indigenous languages and the speakers thereof. This thesis in conclusion provides interdisciplinary recommendations that need to be implemented in order to address the language question in South African courts and higher education.
- Full Text:
- Date Issued: 2020
- Authors: Docrat, Zakeera
- Date: 2020
- Subjects: Language policy -- South Africa , Forensic linguistics -- South Africa , Communication in law -- South Africa , Language planning -- South Africa , Linguistic rights -- South Africa , Court interpreting and translating -- South Africa , Multilingual education -- South Africa , Language and education -- South Africa , Education, Higher -- Social aspects -- South Africa
- Language: English
- Type: text , Thesis , Doctoral , PHD
- Identifier: http://hdl.handle.net/10962/141394 , vital:37968
- Description: This interdisciplinary research located in the research area of forensic linguistics seeks to provide a critique of the monolingual language of record directive for courts in South Africa, while investigating how university language policies contribute the formulation of a monolingual language of record policy for courts, by graduating monolingual LLB students. The research commences with identifying the research problem, goals and objectives and how the language of record policy for courts is linked to university language planning. The research proceeds to an overview of scholarly literature concerning the historical developments of language planning in both the legal system and higher education in South Africa. The theoretical principles concerning the enacting of language legislation and policies is advanced in relation to the constitutional framework. This research furthermore provides a thorough critique of the constitutional framework where the language rights the other related language provisions are discussed in relation to the theory and the application thereof in case law. The research explicates that the language rights of African language speaking litigants is unfairly limited and that access to justice for these litigants is either unattainable or achieved to a lesser extent. The disparities between language, law and power are brought to the fore, where the relevant legislation and language policies fail to determine the language of record in courts as well as legislate the African language requirements for legal practitioners in giving meaning to the constitutional language rights. The language policies of six selected universities is discussed in relation to the legal system’s legislative and policy frameworks, outlining the need to transform the language of learning and teaching and develop the curriculum to support the legal system. In doing so, the shortcomings of the interpretation profession in South Africa are highlighted and the effects thereof on the language rights of litigants. This thesis advances seven African and international case studies, comprising Kenya, Morocco, Nigeria, Australia, Belgium, Canada and India. Each of the case studies provides an in-depth analysis of the language of record/proceedings in courts and the language competencies of legal practitioners and judicial officers in relation to their university education. The African case studies are illustrative that English on the African continent in courts and higher education is dominate and the resultant loss of indigenous languages marginalises people from mainstream society. The international case studies provide two models, Belgium and Canada, which South Africa can emulate, in enacting new legislation and policies and the amendment of current legislation, to ensure bilingual/ multilingual language policies are drafted for courts per province, where the language demographics present majority spoken languages alongside English. Furthermore, where courts interpret language rights and legislative and policy provisions in a purposive manner, where African language speakers are able to, fully realise their rights. Australia and India as multilingual models serve as important case studies where South Africa can learn from what to avoid, how to subvert challenges or adequately address these. These case studies highlight the dangers of a political elite who pursue an English only agenda at the expense of the indigenous languages and the speakers thereof. This thesis in conclusion provides interdisciplinary recommendations that need to be implemented in order to address the language question in South African courts and higher education.
- Full Text:
- Date Issued: 2020