Die bestuur van die geintegreerde gehaltebestuurstelsel
- Authors: James, Raymond Oscar
- Date: 2007
- Subjects: Total quality management -- South Africa , Quality assurance -- South Africa
- Language: Afrikaans
- Type: Thesis , Masters , MEd
- Identifier: vital:9540 , http://hdl.handle.net/10948/682 , Total quality management -- South Africa , Quality assurance -- South Africa
- Description: Die doel van hierdie studie was om te kyk hoe effektief die Geïntegreerde Gehaltebestuurstelsel (GGBS), en wel die taksering van opvoeders, bestuur kan word om positiewe resultate by skole te bereik. Die studie is gedoen binne die Interpretivistiese benadering. Data-invordering is gedoen deur middel van vraelyste, observasie en onderhoude. Die studie het getoon dat opvoeders onseker was, juis omdat die Onderwysdepartement nie die nodige leiding gegee en die nodige hulpbronne gehad het nie. Die afgelope twee jaar ( 2006 en 2007 ) egter het die Departement skouer aan die wiel gesit en hulp aan skole verleen, hetsy deur die beskikbaarstelling van die nodige vorms, of die aanstel van ‘n koördineerder om hulp aan skole te verskaf. Die belangrikste uitkomste van die studie was die besef dat opvoeders se vrese en aannames aangespreek moet word om ‘n gehaltebestuurstelsel effektief te maak. Slypskole moet gehou word om hulp en bystand aan die getakseerdes te verleen. Die bestuurspan van die skool moet ook indiensopleiding ondergaan, sodat hulle presies kan weet wat van hulle verwag word. Op hierdie manier word onsekerhede uit die weg geruim, want onsekerheid was die grootste probleem waarmee opvoeders te kampe gehad het in die implimentering van die GGBS.
- Full Text:
- Date Issued: 2007
- Authors: James, Raymond Oscar
- Date: 2007
- Subjects: Total quality management -- South Africa , Quality assurance -- South Africa
- Language: Afrikaans
- Type: Thesis , Masters , MEd
- Identifier: vital:9540 , http://hdl.handle.net/10948/682 , Total quality management -- South Africa , Quality assurance -- South Africa
- Description: Die doel van hierdie studie was om te kyk hoe effektief die Geïntegreerde Gehaltebestuurstelsel (GGBS), en wel die taksering van opvoeders, bestuur kan word om positiewe resultate by skole te bereik. Die studie is gedoen binne die Interpretivistiese benadering. Data-invordering is gedoen deur middel van vraelyste, observasie en onderhoude. Die studie het getoon dat opvoeders onseker was, juis omdat die Onderwysdepartement nie die nodige leiding gegee en die nodige hulpbronne gehad het nie. Die afgelope twee jaar ( 2006 en 2007 ) egter het die Departement skouer aan die wiel gesit en hulp aan skole verleen, hetsy deur die beskikbaarstelling van die nodige vorms, of die aanstel van ‘n koördineerder om hulp aan skole te verskaf. Die belangrikste uitkomste van die studie was die besef dat opvoeders se vrese en aannames aangespreek moet word om ‘n gehaltebestuurstelsel effektief te maak. Slypskole moet gehou word om hulp en bystand aan die getakseerdes te verleen. Die bestuurspan van die skool moet ook indiensopleiding ondergaan, sodat hulle presies kan weet wat van hulle verwag word. Op hierdie manier word onsekerhede uit die weg geruim, want onsekerheid was die grootste probleem waarmee opvoeders te kampe gehad het in die implimentering van die GGBS.
- Full Text:
- Date Issued: 2007
Die verbetering van dissipline as 'n sleutelbestuurstaak in 'n skool
- Authors: September, Willie Jeffrie
- Date: 2007
- Subjects: Classroom management -- South Africa , School discipline -- South Africa , School management teams
- Language: Afrikaans
- Type: Thesis , Masters , MEd
- Identifier: vital:9542 , http://hdl.handle.net/10948/679 , Classroom management -- South Africa , School discipline -- South Africa , School management teams
- Description: Die doel van hierdie studie is om die dissiplinêre probleme in skole soos dit in die Oudtshoorn-omgewing voorkom, te identifiseer en aan te spreek. Dit word gedoen deur te let op: • die skoolklimaat wat by 'n skool heers en die uitwerking van die skoolklimaat op die dissipline van`n skool. • die dissiplinêre probleme wat met skooldissipline in skole ervaar word. • die oorsake van skooldissipline en in watter mate die omgewing waarin die skool geleë is 'n invloed op skooldissipline het en • om oplossings vir dissiplinêre probleme soos vasgestel aan die hand te doen. Die studie poog om deur kwalitatiewe navorsingsmetodes vas te stel hoe prinsipale, opvoeders en leerders die huidige dissiplinêre situasie in skole ervaar. Dit poog dus om eerstehandse kennis te verkry van hul denke, gevoelens en gedagtes en hoe hierdie fenomeen hulle beïnvloed. Die studie kyk ook in watter mate skoolklimaat op die breë spektrum van skooldissipline 'n invloed het, en hoe die verbetering van skooldissipline `n sleutelbestuurstaak in 'n skool is. Die belangrikste bevindinge van die studie is dat daar samewerking tussen opvoeders en ouers moet wees om negatiewe leerdergedrag aan te spreek. Die studie dui ook aan dat kommunikasie tussen alle rolspelers van uiterse belang is om die dissiplinêre probleme binne skole aan bande te lê. Skoolleierskap moet hulle ook vergewis van die jongste metodes om dissiplinêre probleme aan te spreek. 'n Positiewe skoolklimaat of kultuur is ondersteunend om skooldissipline te verbeter.
- Full Text:
- Date Issued: 2007
- Authors: September, Willie Jeffrie
- Date: 2007
- Subjects: Classroom management -- South Africa , School discipline -- South Africa , School management teams
- Language: Afrikaans
- Type: Thesis , Masters , MEd
- Identifier: vital:9542 , http://hdl.handle.net/10948/679 , Classroom management -- South Africa , School discipline -- South Africa , School management teams
- Description: Die doel van hierdie studie is om die dissiplinêre probleme in skole soos dit in die Oudtshoorn-omgewing voorkom, te identifiseer en aan te spreek. Dit word gedoen deur te let op: • die skoolklimaat wat by 'n skool heers en die uitwerking van die skoolklimaat op die dissipline van`n skool. • die dissiplinêre probleme wat met skooldissipline in skole ervaar word. • die oorsake van skooldissipline en in watter mate die omgewing waarin die skool geleë is 'n invloed op skooldissipline het en • om oplossings vir dissiplinêre probleme soos vasgestel aan die hand te doen. Die studie poog om deur kwalitatiewe navorsingsmetodes vas te stel hoe prinsipale, opvoeders en leerders die huidige dissiplinêre situasie in skole ervaar. Dit poog dus om eerstehandse kennis te verkry van hul denke, gevoelens en gedagtes en hoe hierdie fenomeen hulle beïnvloed. Die studie kyk ook in watter mate skoolklimaat op die breë spektrum van skooldissipline 'n invloed het, en hoe die verbetering van skooldissipline `n sleutelbestuurstaak in 'n skool is. Die belangrikste bevindinge van die studie is dat daar samewerking tussen opvoeders en ouers moet wees om negatiewe leerdergedrag aan te spreek. Die studie dui ook aan dat kommunikasie tussen alle rolspelers van uiterse belang is om die dissiplinêre probleme binne skole aan bande te lê. Skoolleierskap moet hulle ook vergewis van die jongste metodes om dissiplinêre probleme aan te spreek. 'n Positiewe skoolklimaat of kultuur is ondersteunend om skooldissipline te verbeter.
- Full Text:
- Date Issued: 2007
The continued viability of the discretionary Inter vivos trust as an instrument for estate planning
- Lötter, Therésilda Sieglinde
- Authors: Lötter, Therésilda Sieglinde
- Date: 2007
- Subjects: Taxation -- Law and legislation -- South Africa , Trusts and trustees -- South Africa , Trusts and trustees -- Taxation -- South Africa , Estate planning -- South Africa , Estates (Law) -- South Africa
- Language: Afrikaans
- Type: Thesis , Masters , MCom
- Identifier: vital:900 , http://hdl.handle.net/10962/d1006148 , Taxation -- Law and legislation -- South Africa , Trusts and trustees -- South Africa , Trusts and trustees -- Taxation -- South Africa , Estate planning -- South Africa , Estates (Law) -- South Africa
- Description: The purpose of this study is to determine whether a discretionary inter vivos trust is still an effective instrument for estate planning. The process of estate planning, the role the trust plays in it and the background to the trust are described. The taxability and tax saving opportunities when the trust are utilised are discussed in the light of the Estate Duty Act, 45 of 1955, the Income Tax Act, 58 of 1962 (including the Eighth Schedule thereof) and the Transfer Duty Act, 40 of 1949. The opinions of tax and legal authorities in articles and relevant case law are also discussed. The impact of the "letter of wishes" on the stipulations of the trust deed is examined. Amendments to the Income Tax Act have placed a limit on the use of a trust for estate planning through a number of anti-avoidance measures, the introduction of a capital gains tax (in the Eighth Schedule) and the imposition of a high tax rate. The increase in the deduction granted in arriving at the dutiable amount of an estate, in terms of section 4A of the Estate Duty Act, from R1 500 000 to R2 500 000 has imposed a further limit on the use of the trust as an instrument in estate planning. The research demonstrates that, notwithstanding the amendments to the Income Tax Act, the trust still is a viable instrument, mainly because the trust operates as a conduit and because of its potential use in dividing taxable income amongst a number of beneficiaries. The stipulations included in the trust deed and the "letter of wishes" (if one exists), must be thought through carefully when estate planning is done, as it can give rise to the application of the general and specific anti-avoidance provisions as included in sections 7 and 103 of this Act. The research also concludes that, in assessing the effectiveness of the trust as an instrument in tax planning, the disadvantage of paying the higher transfer duty when the immovable asset is transferred to the trust should be weighed up against the possible saving in income tax and estate duty at a later stage. It is also clear that most assets owned by the trust are tax neutral, whilst many of the amendments under discussion deal with the taxability of trust income. The quantitative considerations underlying the use of the trust as part of the estate plan, remain unchanged. The research concludes by providing a framework of quantitative and qualitative criteria that can be used by an estate planner to determine whether it will be advantageous to transfer an asset to the trust to achieve the objectives of the estate plan.
- Full Text:
- Date Issued: 2007
- Authors: Lötter, Therésilda Sieglinde
- Date: 2007
- Subjects: Taxation -- Law and legislation -- South Africa , Trusts and trustees -- South Africa , Trusts and trustees -- Taxation -- South Africa , Estate planning -- South Africa , Estates (Law) -- South Africa
- Language: Afrikaans
- Type: Thesis , Masters , MCom
- Identifier: vital:900 , http://hdl.handle.net/10962/d1006148 , Taxation -- Law and legislation -- South Africa , Trusts and trustees -- South Africa , Trusts and trustees -- Taxation -- South Africa , Estate planning -- South Africa , Estates (Law) -- South Africa
- Description: The purpose of this study is to determine whether a discretionary inter vivos trust is still an effective instrument for estate planning. The process of estate planning, the role the trust plays in it and the background to the trust are described. The taxability and tax saving opportunities when the trust are utilised are discussed in the light of the Estate Duty Act, 45 of 1955, the Income Tax Act, 58 of 1962 (including the Eighth Schedule thereof) and the Transfer Duty Act, 40 of 1949. The opinions of tax and legal authorities in articles and relevant case law are also discussed. The impact of the "letter of wishes" on the stipulations of the trust deed is examined. Amendments to the Income Tax Act have placed a limit on the use of a trust for estate planning through a number of anti-avoidance measures, the introduction of a capital gains tax (in the Eighth Schedule) and the imposition of a high tax rate. The increase in the deduction granted in arriving at the dutiable amount of an estate, in terms of section 4A of the Estate Duty Act, from R1 500 000 to R2 500 000 has imposed a further limit on the use of the trust as an instrument in estate planning. The research demonstrates that, notwithstanding the amendments to the Income Tax Act, the trust still is a viable instrument, mainly because the trust operates as a conduit and because of its potential use in dividing taxable income amongst a number of beneficiaries. The stipulations included in the trust deed and the "letter of wishes" (if one exists), must be thought through carefully when estate planning is done, as it can give rise to the application of the general and specific anti-avoidance provisions as included in sections 7 and 103 of this Act. The research also concludes that, in assessing the effectiveness of the trust as an instrument in tax planning, the disadvantage of paying the higher transfer duty when the immovable asset is transferred to the trust should be weighed up against the possible saving in income tax and estate duty at a later stage. It is also clear that most assets owned by the trust are tax neutral, whilst many of the amendments under discussion deal with the taxability of trust income. The quantitative considerations underlying the use of the trust as part of the estate plan, remain unchanged. The research concludes by providing a framework of quantitative and qualitative criteria that can be used by an estate planner to determine whether it will be advantageous to transfer an asset to the trust to achieve the objectives of the estate plan.
- Full Text:
- Date Issued: 2007
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