A short composition portfolio
- Buitendag, Kingsley Alexander
- Authors: Buitendag, Kingsley Alexander
- Date: 2011
- Subjects: Music -- South Africa Composition (Music)
- Language: English
- Type: text , Thesis , Masters , MMus
- Identifier: vital:2632 , http://hdl.handle.net/10962/d1002297
- Full Text:
- Date Issued: 2011
- Authors: Buitendag, Kingsley Alexander
- Date: 2011
- Subjects: Music -- South Africa Composition (Music)
- Language: English
- Type: text , Thesis , Masters , MMus
- Identifier: vital:2632 , http://hdl.handle.net/10962/d1002297
- Full Text:
- Date Issued: 2011
An analysis of the influence of domestic macroeconomic variables on the performance of the South African stock market sectoral indices
- Authors: Hancocks, Ryan Lee
- Date: 2011
- Subjects: Johannesburg Stock Exchange , Stock price indexes -- South Africa , Interest rates -- South Africa , Macroeconomics -- Econometric models
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:954
- Description: An econometric study was undertaken to determine the extent to which selected macroeconomic variables influenced stock market prices on the All-Share, Financial, Mining and Retail Indices of the Johannesburg Stock Exchange in South Africa from 1996:7 to 2008:12. The Johansen cointegration method was used to determine whether cointegrating relationships existed between the macroeconomic variables and the stock market indices. A Vector Error Correction model was estimated and found significant results that money supply, inflation, long and short- run interest rates, and the exchange rate all had an influence on stock market prices. Further, the VECM results for each sector indicated that certain macroeconomic variables had differing influences on each sector of the stock market. Impulse Response tests indicated that the selected macroeconomic variables caused shock to the sectoral indices in the short-run but that the effect was lagged. The Variance Decomposition tests conducted supported earlier evidence that the macroeconomic variables had a strong level of sectoral index determinacy in the long run. The results found that the All-Share and Financial Indices were negatively influenced by inflation and short term interest rates in the long run, while the Financial Index also had a negative relationship with long-run interest rates. Money supply was found to have a positive effect on all the indices. A weakening of the exchange rate was found to have a positive influence on both the Retail and Mining Indices, while it negatively affected the All-Share and Financial Indices. The long-run interest rate had a positive influence on both the Retail and Mining Indices. Overall the study finds that macroeconomic variables are important determinants of stock market prices in South Africa and that it is important to examine each sector of the stock market separately to capture what are different effects. The limitations of the study are that a different measure for exchange rates from the nominal rand/dollar exchange rate used here may yield more decisive results and provide insight into the link between exchange rate behaviour and performance of especially the retail sector.
- Full Text:
- Date Issued: 2011
- Authors: Hancocks, Ryan Lee
- Date: 2011
- Subjects: Johannesburg Stock Exchange , Stock price indexes -- South Africa , Interest rates -- South Africa , Macroeconomics -- Econometric models
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:954
- Description: An econometric study was undertaken to determine the extent to which selected macroeconomic variables influenced stock market prices on the All-Share, Financial, Mining and Retail Indices of the Johannesburg Stock Exchange in South Africa from 1996:7 to 2008:12. The Johansen cointegration method was used to determine whether cointegrating relationships existed between the macroeconomic variables and the stock market indices. A Vector Error Correction model was estimated and found significant results that money supply, inflation, long and short- run interest rates, and the exchange rate all had an influence on stock market prices. Further, the VECM results for each sector indicated that certain macroeconomic variables had differing influences on each sector of the stock market. Impulse Response tests indicated that the selected macroeconomic variables caused shock to the sectoral indices in the short-run but that the effect was lagged. The Variance Decomposition tests conducted supported earlier evidence that the macroeconomic variables had a strong level of sectoral index determinacy in the long run. The results found that the All-Share and Financial Indices were negatively influenced by inflation and short term interest rates in the long run, while the Financial Index also had a negative relationship with long-run interest rates. Money supply was found to have a positive effect on all the indices. A weakening of the exchange rate was found to have a positive influence on both the Retail and Mining Indices, while it negatively affected the All-Share and Financial Indices. The long-run interest rate had a positive influence on both the Retail and Mining Indices. Overall the study finds that macroeconomic variables are important determinants of stock market prices in South Africa and that it is important to examine each sector of the stock market separately to capture what are different effects. The limitations of the study are that a different measure for exchange rates from the nominal rand/dollar exchange rate used here may yield more decisive results and provide insight into the link between exchange rate behaviour and performance of especially the retail sector.
- Full Text:
- Date Issued: 2011
An investigation into international transfer pricing guidelines and the anomalies arising from business restructurings by multi-national enterprises
- Authors: Stelloh, Marcus Matthias
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:879 , http://hdl.handle.net/10962/d1001633
- Description: The number of multinational enterprises has increased substantially. In part due to the integration of national economies (the European Union), improvements in communication and technology and the opportunity to reduce costs as a result of globalisation. Transfer pricing and especially business restructuring within multinationals is a fairly new concept.Professional legal and audit firms have different views on how to approach business restructurings. This research analyses important transfer pricing aspects and the anomalies that arise through business restructurings. The research method used in this research paper is primarily qualitative, comprising the analysis of various documentary sources of data. Relevant South African and international case law, tax legislation, the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, the Transfer Pricing Aspects of Business Restructurings Discussion Draft and other reports were consulted and analysed. Further the views of recognised legal and tax experts that have been published in technical journals and text books were also considered and examined. A hypothetical example of a business restructuring transaction was constructed in order to illustrate practical issues and different approaches to solving them. The research has argued that the arm’s length principle, which forms the bases of transfer pricing regulation, is not an exact science but theoretically it is the most suitable measure.It may not be able to incorporate all variables, such as the cost savings through synergies of multinational enterprises, but it promotes international trade and investment by ensuring that transactions are based on fair prices. Business restructurings create anomalies in applying the arm’s length principle but these anomalies can be dealt with within the regulatory structure. The business restructuring approach recommended is realistic and pragmatic, but more clarity may be needed in certain circumstances. The research has also discussed the avoidance of transfer pricing audits, including having appropriate transfer pricing policies and documentation.
- Full Text:
- Date Issued: 2011
- Authors: Stelloh, Marcus Matthias
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:879 , http://hdl.handle.net/10962/d1001633
- Description: The number of multinational enterprises has increased substantially. In part due to the integration of national economies (the European Union), improvements in communication and technology and the opportunity to reduce costs as a result of globalisation. Transfer pricing and especially business restructuring within multinationals is a fairly new concept.Professional legal and audit firms have different views on how to approach business restructurings. This research analyses important transfer pricing aspects and the anomalies that arise through business restructurings. The research method used in this research paper is primarily qualitative, comprising the analysis of various documentary sources of data. Relevant South African and international case law, tax legislation, the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, the Transfer Pricing Aspects of Business Restructurings Discussion Draft and other reports were consulted and analysed. Further the views of recognised legal and tax experts that have been published in technical journals and text books were also considered and examined. A hypothetical example of a business restructuring transaction was constructed in order to illustrate practical issues and different approaches to solving them. The research has argued that the arm’s length principle, which forms the bases of transfer pricing regulation, is not an exact science but theoretically it is the most suitable measure.It may not be able to incorporate all variables, such as the cost savings through synergies of multinational enterprises, but it promotes international trade and investment by ensuring that transactions are based on fair prices. Business restructurings create anomalies in applying the arm’s length principle but these anomalies can be dealt with within the regulatory structure. The business restructuring approach recommended is realistic and pragmatic, but more clarity may be needed in certain circumstances. The research has also discussed the avoidance of transfer pricing audits, including having appropriate transfer pricing policies and documentation.
- Full Text:
- Date Issued: 2011
Extending legal professional privilege to non-legal tax practitioners in South Africa: a comparative and constitutional perspective
- Authors: Jani, Pride
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:882 , http://hdl.handle.net/10962/d1001636
- Description: This study explains the differing rights of taxpayers, based on the nature of the profession of the tax adviser they consult. Those who utilize the services of tax attorneys can rely on the protection afforded by legal professional privilege whereas those who obtain their advice from non-legal advisers, such as accountants and other tax advisers, cannot claim the same protection. Legal professional privilege is a substantive right which should be extended to cover clients of non-legal tax advisers. The continued denial of the privilege to clients of nonlegal tax practitioners while it is availed to those who approach legal practitioners infringes the rights to privacy and equality contained in the South African Constitution. The object of this research is to show that the common law concept of legal professional privilege is amenable to extension so as to cover the clients of non-legal tax advisers. A qualitative approach was adopted which involved an in-depth analysis of the origins, rationale as well as the requirements for the operation of the doctrine. This also involved a constitutional as well as a comparative dimension. The constitutional dimension sought to show that the current distinction is untenable under the South African Constitution by virtue of the infringement of the rights to privacy and equality. The comparative dimension presented an analysis of the various jurisdictions that have extended the doctrine as well as those that are still to do so or have adamantly rejected the idea. The differential treatment of taxpayers based on the professional they engage contravenes the privacy and equality provisions and is thus unconstitutional. The study demonstrates that legal professional privilege is amenable to extension and there is need for legislative intervention as the courts are limited in the extent to which they may intervene in light of the separation of powers and judicial deference. Legal professional privilege should therefore be extended to protect the clients of non-legal tax advisers as opposed to partial protection which subsists at the moment.
- Full Text:
- Date Issued: 2011
- Authors: Jani, Pride
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:882 , http://hdl.handle.net/10962/d1001636
- Description: This study explains the differing rights of taxpayers, based on the nature of the profession of the tax adviser they consult. Those who utilize the services of tax attorneys can rely on the protection afforded by legal professional privilege whereas those who obtain their advice from non-legal advisers, such as accountants and other tax advisers, cannot claim the same protection. Legal professional privilege is a substantive right which should be extended to cover clients of non-legal tax advisers. The continued denial of the privilege to clients of nonlegal tax practitioners while it is availed to those who approach legal practitioners infringes the rights to privacy and equality contained in the South African Constitution. The object of this research is to show that the common law concept of legal professional privilege is amenable to extension so as to cover the clients of non-legal tax advisers. A qualitative approach was adopted which involved an in-depth analysis of the origins, rationale as well as the requirements for the operation of the doctrine. This also involved a constitutional as well as a comparative dimension. The constitutional dimension sought to show that the current distinction is untenable under the South African Constitution by virtue of the infringement of the rights to privacy and equality. The comparative dimension presented an analysis of the various jurisdictions that have extended the doctrine as well as those that are still to do so or have adamantly rejected the idea. The differential treatment of taxpayers based on the professional they engage contravenes the privacy and equality provisions and is thus unconstitutional. The study demonstrates that legal professional privilege is amenable to extension and there is need for legislative intervention as the courts are limited in the extent to which they may intervene in light of the separation of powers and judicial deference. Legal professional privilege should therefore be extended to protect the clients of non-legal tax advisers as opposed to partial protection which subsists at the moment.
- Full Text:
- Date Issued: 2011
Seductive Manoeuvres: an analysis of the use of feminist performance strategies as a means of staging alternative sexualities in two dance theatre works
- Authors: Barnard, Joni
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/76823 , vital:30627
- Description: Located within the discipline of Performance Studies, this thesis seeks to validate performance and theatre, specifically dance theatre, as legitimate fields of research and enquiry that can enrich the polemics surrounding discourse, representation, the body and identity. Within this thesis I explore and analyse the creative processes and performance strategies used in two dance theatres works: Acty Tang’s Chaste (2007) and my own work entitled Displayed and Framed (2008) and how these strategies support the staging of alternative sexualities. I argue that the staging of alternative sexualities calls for an alternative approach to the performance strategies utilised in the production of space, the representations of the body and the use of text in both works. Each work offers a particular exploration of gender and sexuality in the attempt to represent alternative identities, alternative bodies and alternative sexualities. In this thesis I identify the endeavour to stage ‘otherness’ as a feminist endeavour and thus identify the performance strategies utilised in each work as feminist performance strategies. Through my analysis I wish to highlight the ways in which a feminist approach can contribute to and enrich both the staging of and understanding of alternative sexualities. In both Chaste (2007) and Displayed and Framed (2008), the choreographers of each work are also performers in their own work in an endeavour to explore and represent their own identity. The analysis of my own work requires that I play the multiple roles of choreographer, performer and researcher. In this analysis I provide accounts of my own experiences, processes and struggles of creating Displayed and Framed (2008) which are analysed in conjunction with my readings of Chaste (2007) and Tang’s personal experiences in creating the work. Thus this thesis explores the value of reflection and self reflectivity in the processes of creating performance.
- Full Text:
- Date Issued: 2011
- Authors: Barnard, Joni
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/76823 , vital:30627
- Description: Located within the discipline of Performance Studies, this thesis seeks to validate performance and theatre, specifically dance theatre, as legitimate fields of research and enquiry that can enrich the polemics surrounding discourse, representation, the body and identity. Within this thesis I explore and analyse the creative processes and performance strategies used in two dance theatres works: Acty Tang’s Chaste (2007) and my own work entitled Displayed and Framed (2008) and how these strategies support the staging of alternative sexualities. I argue that the staging of alternative sexualities calls for an alternative approach to the performance strategies utilised in the production of space, the representations of the body and the use of text in both works. Each work offers a particular exploration of gender and sexuality in the attempt to represent alternative identities, alternative bodies and alternative sexualities. In this thesis I identify the endeavour to stage ‘otherness’ as a feminist endeavour and thus identify the performance strategies utilised in each work as feminist performance strategies. Through my analysis I wish to highlight the ways in which a feminist approach can contribute to and enrich both the staging of and understanding of alternative sexualities. In both Chaste (2007) and Displayed and Framed (2008), the choreographers of each work are also performers in their own work in an endeavour to explore and represent their own identity. The analysis of my own work requires that I play the multiple roles of choreographer, performer and researcher. In this analysis I provide accounts of my own experiences, processes and struggles of creating Displayed and Framed (2008) which are analysed in conjunction with my readings of Chaste (2007) and Tang’s personal experiences in creating the work. Thus this thesis explores the value of reflection and self reflectivity in the processes of creating performance.
- Full Text:
- Date Issued: 2011
The contribution made by Mr Justice EF Watermeyer to South African tax jurisprudence
- Authors: Thackwell, Robert Colin
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:881 , http://hdl.handle.net/10962/d1001635
- Description: The objective of this thesis is to highlight the colossal contributions made by the late Justice Watermeyer to South African tax jurisprudence. His contributions are viewed from a practical application point of view as well as from a statutory interpretative perspective. The style and technique with which he delivered his judgments are also considered to be a contribution in their own right. The core of this thesis is the analysis of seven of Justice Watermeyer‟s most influential judgments. The development and application of the principle or principles developed in each of these seven judgments is then traced chronologically through case law up until recent judgments. It is most notable that each and every phrase contained in section 11(a) of the Income Tax Act has been interpreted by Justice Watermeyer. These interpretations are still viewed as correct statements of the applicable law and will continue to be referred to on a regular basis given the fact that section 11(a) is one of the most widely contested provisions in the Income Tax Act. Several references to his approach to statutory interpretation are made through the course of the case analyses. Whilst significant evidence of a purposive oriented approach to interpretation appears in some judgments, such evidence is lacking in others. An absolute or conclusive submission in terms of his approach to statutory interpretation is not sufficiently supported. His style of judgment is also referred to and commented on, with particular focus placed on his use of illustrative examples. The contribution to South African tax law by Justice Watermeyer is found to be nothing short of enormous. He was and continues to be influential with respect to section 11(a),the definition of gross income in section 1, common law principles of tax avoidance as well as the interpretation of statutory laws of tax avoidance. It is anticipated that some of his interpretations with respect to statutory rules of tax avoidance will be referred to when the relatively new anti-avoidance provisions become the subject of litigation.
- Full Text:
- Date Issued: 2011
- Authors: Thackwell, Robert Colin
- Date: 2011
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: vital:881 , http://hdl.handle.net/10962/d1001635
- Description: The objective of this thesis is to highlight the colossal contributions made by the late Justice Watermeyer to South African tax jurisprudence. His contributions are viewed from a practical application point of view as well as from a statutory interpretative perspective. The style and technique with which he delivered his judgments are also considered to be a contribution in their own right. The core of this thesis is the analysis of seven of Justice Watermeyer‟s most influential judgments. The development and application of the principle or principles developed in each of these seven judgments is then traced chronologically through case law up until recent judgments. It is most notable that each and every phrase contained in section 11(a) of the Income Tax Act has been interpreted by Justice Watermeyer. These interpretations are still viewed as correct statements of the applicable law and will continue to be referred to on a regular basis given the fact that section 11(a) is one of the most widely contested provisions in the Income Tax Act. Several references to his approach to statutory interpretation are made through the course of the case analyses. Whilst significant evidence of a purposive oriented approach to interpretation appears in some judgments, such evidence is lacking in others. An absolute or conclusive submission in terms of his approach to statutory interpretation is not sufficiently supported. His style of judgment is also referred to and commented on, with particular focus placed on his use of illustrative examples. The contribution to South African tax law by Justice Watermeyer is found to be nothing short of enormous. He was and continues to be influential with respect to section 11(a),the definition of gross income in section 1, common law principles of tax avoidance as well as the interpretation of statutory laws of tax avoidance. It is anticipated that some of his interpretations with respect to statutory rules of tax avoidance will be referred to when the relatively new anti-avoidance provisions become the subject of litigation.
- Full Text:
- Date Issued: 2011
The disempowering faces of the flexible firm: a case study of Gaborone Private Hospital
- Authors: Makorie, Theona Tariro
- Date: 2011
- Subjects: Gaberone Private Hospital -- Employees , Gaberone Private Hospital -- Personnel management , Gaberone Private Hospital -- Management , Nursing services -- Administration , Nurses -- Employment -- Botswana , Nursing -- Law and legislation -- Botswana , Hospitals -- Medical staff -- Botswana , Hospitals -- Administration -- Botswana
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:3352
- Description: The purpose of the study was to investigate the ways in which the practice of t the Flexible Firm Model (FFM) disempowered the non-citizen professional nurses at Gaborone Private Hospital (GPH) in Gaborone, Botswana. GPH is a member of the Life Health care group of private hospitals based in South Africa. This study sought to probe the manner in which the practice of FFM influenced the employment relationship for non-citizen professional nurses. It also sought to examine the impact of the nature of the employment relationship on career development and representation and participation. Both qualitative and quantitative research methodologies were applied. Questionnaires were used to collect quantitative data. Thirty-five questionnaires were issued out to professional nursing staff and thirty-three responses were received. The response rate was ninety-four percent. The qualitative research data consisted of twelve in-depth interviews with professional nurses, the human resources manager , a professional nurse agency owner and a private clinic co-owner. Document analysis in the form of labour legislation, employee guides and employment contracts was used to validate data collected from the in-depth interviews. The results from the questionnaire revealed that an overwhelming majority of the professional nurses were Non-Citizens' dependent contractors. Although just under half of the participants held two or more previous contracts with GPH, an overwhelming majority had never been promoted. In addition, none of the participants were affiliated to the Botswana Nurses Association (BNA), the local equivalency of a professional nursing trade union. The in-depth interviews disclosed a sense of helplessness at their perceived disempowerment within the employment relationship, a poor career development and weak representation and participation. This study concluded that disempowerment at GPH was manifested through worker representation and participation and in effective skill upgrade. These forms of disempowerment were made worse by the global professional nurse shortage and maladministration of avail able human resources. Effective use of human resources and continued education could be employed to circumvent the adverse results of disempowerment.
- Full Text:
- Date Issued: 2011
- Authors: Makorie, Theona Tariro
- Date: 2011
- Subjects: Gaberone Private Hospital -- Employees , Gaberone Private Hospital -- Personnel management , Gaberone Private Hospital -- Management , Nursing services -- Administration , Nurses -- Employment -- Botswana , Nursing -- Law and legislation -- Botswana , Hospitals -- Medical staff -- Botswana , Hospitals -- Administration -- Botswana
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: vital:3352
- Description: The purpose of the study was to investigate the ways in which the practice of t the Flexible Firm Model (FFM) disempowered the non-citizen professional nurses at Gaborone Private Hospital (GPH) in Gaborone, Botswana. GPH is a member of the Life Health care group of private hospitals based in South Africa. This study sought to probe the manner in which the practice of FFM influenced the employment relationship for non-citizen professional nurses. It also sought to examine the impact of the nature of the employment relationship on career development and representation and participation. Both qualitative and quantitative research methodologies were applied. Questionnaires were used to collect quantitative data. Thirty-five questionnaires were issued out to professional nursing staff and thirty-three responses were received. The response rate was ninety-four percent. The qualitative research data consisted of twelve in-depth interviews with professional nurses, the human resources manager , a professional nurse agency owner and a private clinic co-owner. Document analysis in the form of labour legislation, employee guides and employment contracts was used to validate data collected from the in-depth interviews. The results from the questionnaire revealed that an overwhelming majority of the professional nurses were Non-Citizens' dependent contractors. Although just under half of the participants held two or more previous contracts with GPH, an overwhelming majority had never been promoted. In addition, none of the participants were affiliated to the Botswana Nurses Association (BNA), the local equivalency of a professional nursing trade union. The in-depth interviews disclosed a sense of helplessness at their perceived disempowerment within the employment relationship, a poor career development and weak representation and participation. This study concluded that disempowerment at GPH was manifested through worker representation and participation and in effective skill upgrade. These forms of disempowerment were made worse by the global professional nurse shortage and maladministration of avail able human resources. Effective use of human resources and continued education could be employed to circumvent the adverse results of disempowerment.
- Full Text:
- Date Issued: 2011
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