A critical analysis of the deductibility of bad debts for income tax purposes
- Authors: Naidu, Aveshni
- Date: 2018
- Subjects: Collecting of accounts -- South Africa , Tax deductions -- South Africa , South Africa. Income Tax Act, 1962
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/61712 , vital:28051
- Description: The objective of this thesis was to critically analyse the deductibility of bad debts for income tax purposes. This was achieved by applying a doctrinal research methodology to the data, which consisted of local and international legislation and case law, as well as other relevant writings. In setting out to achieve this primary objective, this thesis addressed certain subsidiary goals. The requirements of section 11 (i) of the South African Income Tax Act that provides for the deduction of bad debts were examined with reference to local case law, together with case law from selected international jurisdictions. To clarify the requirement of section 11 (i) that a debt must have become bad, this thesis set out to ascribe a meaning to the term “bad debt” which is currently not defined in the South African Income Tax Act and to ascertain the principles applicable in determining when a debt will be regarded as having become bad. The research also addressed the timing in relation to the identification of a debt as bad, as well as other commercial considerations. This research concluded that there is a need for further guidance in this area and provided brief recommendations that could provide more certainty in relation to the deductibility of bad debts.
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- Date Issued: 2018
A critical analysis of the provisions taxing maintenance payments in terms of the South African income tax legislation
- Authors: Zulu, Nkosinathi
- Date: 2018
- Subjects: Income tax -- Law and legislation -- South Africa , Income tax -- South Africa Tax planning -- South Africa Taxation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/35885 , vital:33856
- Description: The tax implications of contributions towards maintenance are not always clear to a typical taxpayer. The duty of support is often the driving force behind the contributions made. Donations, payments made by ‘Blessors’, and child maintenance are fundamental objects of attention in this study, although all maintenance payments are considered from a tax perspective with reference to the Income Tax Act No 58 of 1962. The main aim of the study was to illustrate and analyse the interaction of the rules governing the taxation of maintenance payments. Tax abuse was assessed in relation to the anti-avoidance provisions in effect in the legislation. The results were benchmarked against data relating to Australia. In the social context, a fundamental difference in the systems was observed, and the Australian provision may be considered for possible adoption in South Africa. In the context of tax per se, the study found that the operation of the attribution rules in the provisions in South African tax law pertaining to the taxation of child maintenance renders the provisions adequate.
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- Date Issued: 2018
A critical analysis of the role of effective communication in enhancing employee performance and service delivery at Ingwe Technical Vocational Educational Training
- Authors: Mgedezi, Yoliswa
- Date: 2018
- Subjects: Communication in personnel management Communication in organizations
- Language: English
- Type: Thesis , Masters , MSoc
- Identifier: http://hdl.handle.net/10353/10724 , vital:35722
- Description: This study seeks to critically analyse the role of effective communication in enhancing employee performance and service delivery at Ingwe TVET College. This study made use of qualitative research method. Five focus group discussions and nine interviews were successfully conducted. In each focus group discussions, both the academic and administrative employees were presented. The nine interviews conducted consisted of senior management only. The aim of this study was to ascertain the role of effective communication on employee performance and service delivery at Ingwe TVET College. Findings of this study suggest that there are communication challenges at Ingwe TVET College such as lack of communication policy, ineffective communication methods, and perceptual barriers. Some of the recommendations of this study suggest that Ingwe TVET College should develop and implement a communication policy and that there should be marketing and communications department to develop communication strategies of the organisation under study. The recommended suggestions will help to improve communication challenges, and enhance employee performance and service delivery at Ingwe TVET College.
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- Date Issued: 2018
A critical analysis of the service quality dimensions of a mobile telecommunication service provider
- Authors: Crous, Pierre
- Date: 2018
- Subjects: Customer relations -- Management , Consumer satisfaction Telecommunication -- Customer services Cell phone services industry
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21571 , vital:29582
- Description: In the current age, companies are redesigning the way they perform daily operations based on the principles of the Fourth Industrial Revolution. Industry 4.0 will lead to the integration of the Internet of Things (IoT), cloud computing and mobilisation into the daily operations of companies across various industries which stay connected to guidance software by means of 3G or 4G SIM cards. This increasing demand for mobilisation and communication technologies has encouraged more interest from investors to invest in the Mobile Telecommunication Industry (MTI). The aforementioned leads to heightened competition among Mobile Telecommunication Service Providers (MTSP), already competing in a fiercely contested market. For service providers to guarantee success in such a highly competitive market, companies should endeavour to provide superior quality and customer-centric services to retain and attract customers. Service providers that provide their customers with quality experiences gain a competitive advantage over rival firms and enjoy increased financial returns. Thus, companies measure their service quality (SQ) continuously to understand what consumers need and want as well as to ascertain how customers perceive the quality of service provision of the organisation. Therefore, this research study introduces and discusses various SQ measurement instruments and dimensions that may be relevant for a MTSP to consider when measuring SQ. This study further provides a broad overview of the latest techniques and best practices that popular service providers have applied globally, to enhance their SQ measurement In order to facilitate the SQ measurement process, researchers have designed different instruments, tailored for measuring SQ in various particular industries, by identifying and incorporating relevant industry-specific SQ dimensions. This enables the measurement of the customer perceived performance of each individual dimension for a particular service provided in a specific industry. In order to initiate a SQ measurement project, companies employ a variety of techniques to collect data. In this research study, the SQ data collection technique and resultant data set of a South African Mobile Telecommunication Service Provider (SAMTSP) were analysed to evaluate present service quality processes and provide guidelines to a SAMTSP on improved processes to implement to determine its service quality levels. Eight independent variables were identified from the quantitative data in the service quality data set provided by a SAMTSP for the purposes of this study. The dependent variable was identified as Performance which served as the unit of measurement for the independent variables. The qualitative data analysis applied to the qualitative data in the provided data set, revealed three Attitudes (key patterns) namely Positive, Neutral and Negative. Moreover, 14 themes were extracted from these Attitudes and which provide deeper insight into customer sentiments with regards to the overall performance of a SAMTSP. The results indicated that the SAMTSP may not have targeted the necessary SQ dimensions. It was also found that the data collection technique employed by the SAMTSP to create the SQ data set had certain limitations that might have negatively impacted upon the relevance and quality of the SQ data collected. The findings further suggest that the MTSP could follow a better SQ measurement process.
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- Date Issued: 2018
A critical analysis of the South African Revenue Service (SARS) dispute resolution process
- Authors: Olivier, Carl Hendré
- Date: 2018
- Subjects: South African Revenue Service , Conflict management Civil procedure -- Trials, litigation, etc Dispute resolution (Law) -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/23011 , vital:30294
- Description: The SARS dispute resolution process was developed to ensure disputes are resolved in a constitutional manner (i.e. fair, accountable and efficient). The aim of this study was to investigate whether the dispute resolution process adheres to the constitutional requirements as required in terms of section 195 of the Constitution. The study summarised the rules of the dispute process in the various stages (i.e. assessment / discovery stage, objection stage, appeal stage and the litigation stage). The litigation stage was considered to be out of the scope for the study. Using the summary, the significant processes were identified based on set criteria for detailed analysis. The significant processes identified were:Prescribed form and manner, date of delivery and objection against an assessment and extension of time periods, Reasons for assessment, Appeal against rejection of an objection Each of the significant processes was analysed in detail by considering the treatment of the processes in various cases in the courts. Based on the analysis, the following conclusions were reached on the significant processes:Prescribed form and manner, objection against an assessment and extension of time periods – This process was considered to be flawed since the process does not provide for the SARS to be responsible for clerical or processing errors. It was recommended that the taxpayer should not be bound by the set timelines should the SARS issue an assessment which contains clerical or processing errors. It was also noted that there are no set rules when there is evidence of fraud, misrepresentation or non-disclosure of material facts in the case and it was recommended that set rules be included in the rules and the TAA to address the consequences, prescription period and processes surrounding cases where fraud, misrepresentation or non-disclosure of material facts is present. Reasons for assessment – The process was considered to be adequate, however it was recommended that the process be improved by including a set criteria for the SARS to comply with when providing reasons for an assessment to the taxpayer., Appeal against rejection of an objection – The process was considered to be adequate. Based on the findings, the conclusion was drawn that the dispute resolution process is considered to be adequate and constitutional with some reservations.
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- Date Issued: 2018
A critical appraisal of 21st century peacebuilding in post-colonial Africa
- Authors: Kepe, Lukhanyo
- Date: 2018
- Subjects: Peace-building -- Africa -- 21st century , Conflict management -- Africa Africa -- Politics and government Peacekeeping forces -- Developing countries
- Language: English
- Type: Thesis , Masters , MPhil
- Identifier: http://hdl.handle.net/10948/30726 , vital:31035
- Description: This study presents a critical appraisal of 21st century peacebuilding in Africa predicated on the evasive nature of peace and development on the continent. Peacebuilding and development initiatives have tended to be unsustainable and post-conflict states have tended to revert to conflict shortly after transitions. This reversion is a cause for concern as the continent has made concerted efforts in establishing organisations and invested large sums of funds in ensuring that the prevalence of conflict and subsequent issues culminating from the instability of conflict-ridden nations diminish. Peacebuilding in Africa remains a field that is continually scrutinised due to the nuanced nature of conflict which occurs in the continent. These include, inter alia, the historically Eurocentric nature of conflict resolution endeavours of the contemporary society which subjects Africa towards being aspirants of modernity in perpetuity through peacebuilding efforts that embody conflict resolution methods that overlook the antecedents of the conflict; an endemic cycle that is erroneous to the efforts of bringing peace that is sustainable. Moreover, although there is an extensive body of work pertaining to understanding of sustainable peace, which focusses mostly on the political economy of conflict resolution and peacebuilding, it has been identified that not many studies have been done in a way which seeks to address the Eurocentric epistemologies, philosophies and practices which may affect peacebuilding in conflict ridden ‘post-colonial’ African states. Thus, the analytical perspective of the study will be to explore the orientation of ‘coloniality’ and ‘subjectivity’ in the field and attempt to bring in a decolonial perspective to the debates on conflict and peace in Africa. Quintessential to the author was the prevalence and reoccurrence of conflict in Africa, a pertinent feature which resulted to the development of this study. Moreover, the author undertook the journey which sought to unravel the nuanced nature in which conflict manifests in an African context, as well as seeking to establish sustainable methods of resolving conflict. By analysing various efforts and existing methods of peacebuilding, the author aims to find the problem to the cause which leads conflict ridden states to revert to conflict. The study is fundamentally premised on the theoretical and analytical critic of conflict resolution in Africa.
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- Date Issued: 2018
A critical assessment of the oversight role of committees of parliament : a case of the Portfolio Committee of Public Works National Parliament in South Africa 2010 - 2015
- Authors: Yako, Roderic Ralph Odo
- Date: 2018
- Subjects: South Africa -- Department of Transport Legislative oversight Legislative bodies -- Committees
- Language: English
- Type: Thesis , Masters , MPA
- Identifier: http://hdl.handle.net/10353/11928 , vital:39119
- Description: The research seeks to assess the efficacy of the oversight role of portfolio committees of Parliament with specific reference to the Portfolio Committee on Public Works between 2010 and 2015. The Portfolio Committee on Public Works has an overarching oversight role over all infrastructural and maintenance services rendered by the Department of Public Works. The Department of Public Works fulfils a pivotal function in the infrastructural and maintenance service rendition to all departments in the executive. This function overlaps on provincial and local government spheres. The researcher dwells much on the capacity and competency of members of portfolio committees and support staff in their use of oversight tools, inclusive of the Theory of Change, Monitoring and Evaluation, Budget Cycle Model, Public Sector Oversight Model and Logical Framework when conducting oversight within a financial year. The critical point that was noted was the inadequate time allocated by the Joint Programme Committee for committee oversight and the inadequate capacity of members and support to apply the instruments designed for effective and efficient oversight. The dearth of application of appropriate instruments for oversight is exacerbated by the proliferation of executive government departments, which stretches the work of the Portfolio Committee of Public Works without stretching the resources. The research methodology used included data collection using questionnaires and interviews as instruments for assessment. Questionnaires were distributed to all Whips of all parties in Parliament. A sample size was measured from the total number of members of Parliament less ministers and their deputies and officials. The sample was fifty members. After analysis of the data, it transpired that the responses on the questionnaires gave a convincing result confirming some assumptions that triggered the research. The researcher arrived at conclusions and thereafter suggested recommendations. The research reflected on weaknesses and achievements of the portfolio committees in their oversight role and stressed the importance of the application and use of oversight-related tools and models in order to achieve best practices for developmental results.
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- Date Issued: 2018
A critical discourse analysis of Nelson Mandela University’s Facebook page: a case of transformational communication
- Authors: Ndayi, Viwe
- Date: 2018
- Subjects: Facebook (Electronic resource) , Online social networks Internet marketing Communication in management Nelson Mandela University Metropolitan University -- Communication
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10948/32815 , vital:32366
- Description: The South African Department of Higher Education and Training (DHET) calls for all Higher Education Institutions (HEIs) to develop, execute and establish strategies for achieving transformed racial truths - inside and outside the classroom. In HEIs, the social media platform, and most particularly, Facebook, is increasingly being used as a platform to critically and rigorously engage students and universities. The study presents Facebook as a social media platform that can contribute towards the transformation agenda. To illustrate this, the Nelson Mandela University was used as a single case study. Using a qualitative research approach, Critical Discourse Analysis (CDA) was used to analyse the Facebook posts that were shared by the university in 2015. This was done in consideration of the national Higher Education transformation themes, the university’s Vision 2020 strategic goals, as well as the university’s values. It was found that the institution partially uses the platform to address transformation. In addition to this, it was found that race representation for posts relating to excellence, student recruitment and protests reinforce race-based stereotypes. To address the gaps, the study recommends that the university includes posts that enhance engagement, race literacy, and race representation. The study contributes to the developing literature on the use of social media towards race transformation in South African HEIs.
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- Date Issued: 2018
A critical discourse analysis of the construction of adolescent-friendly services within training documents used by the National Adolescent-friendly Clinic Initiative in South Africa
- Authors: Ferrucci, Daniella
- Date: 2018
- Subjects: Discourse analysis Teenagers Reproductive health
- Language: English
- Type: Thesis , Masters , MSoc
- Identifier: http://hdl.handle.net/10353/12722 , vital:39315
- Description: The objective of this study was to critically explore the construction of adolescent and youth sexual and reproductive health and services within the South African National Adolescent-Friendly Clinic Initiative (NAFCI), by examining the training manuals and information booklets used to train the health service providers working within this programme. This was completed through the use of Foucauldian discourse analysis (FDA) and positioning theory. FDA was used to look for themes or discourses that emerged in the text, and to examine the role that power and language played in the talk around adolescent sexual and reproductive health. Positioning theory was used to explore the manner in which the young woman and health service provider were positioned within the documents, and the implications this had in relation to sexual and reproductive health and services. The discourses that emerged included discourses of risk, namely the “adolescent-in-transition” and the “sex-as-danger-and-disease” discourse; followed by the empowering discourse, the discourse of rights and responsibility, expert advice, and management and surveillance. These discourses generally depicted adolescent sexual and reproductive health in a mostly negative and problematic manner, which needed to be managed and governed by the more powerful and dominant medical expert. These discourses also positioned the young woman and the health care provider in contradictory ways. The young woman was either positioned as risk-seeking and problematic, due to her sexual behaviour, leaving her vulnerable in terms of her health and power; or she was positioned in a positive, healthy and responsible light. The health service provider was also positioned in contradictory ways. First she was positioned as an advisor and expert, due to her knowledge and skills; but then her position shifts into that a problem and a hindrance to accessing sexual and reproductive health services. The implications of these discourses serve to make sexual and reproductive healthcare a problem located within the individual. It fails to acknowledge the structural imbalances that are known to South Africa, but rather tries to construct it as a problem that needs to be managed by placing responsibility on the young woman and the health service providers.
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- Date Issued: 2018
A critical discourse analysis of the Daily Nation and the Standard’s news coverage of the 2007/2008 Kenyan elections
- Authors: Bradfield, Sarah-Jane
- Date: 2018
- Subjects: Elections -- Kenya Nairobi (Kenya) -- Newspapers Mass media -- Political aspects -- Kenya Kenya -- Politics and government , Discourse analysis Daily Nation (Nairobi, Kenya) Standard (Nairobi, Kenya)
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/63437 , vital:28411
- Description: This study investigates the Daily Nation and Standard’s news coverage of Kenya’s 2007/2008 general election and the unprecedented eruptions of violence which followed. This research responds to the question which came about as Kenyan print journalists and editors considered their role in possibly contributing to the violence, which took on an ethnic dimension. Vernacular radio has been fingered for having escalated longstanding ethnic tensions, but the role of the press has not been fully understood. In the aftermath of the violence, print journalists and editors met over a series of Round Table events in Nairobi to consider whether their conduct during the election could have encouraged violence. Although ten years have passed since this incidence, much of what happened within the Kenyan print media during and after the 2007/2008 general election remains unexplored and, largely, unexplained today. Although the pre- and post-election phases spanned months, my research is confined to purposive samples from a four-week period from 3 December 2007 to 4 January 2008. These four weeks were selected as they are roughly representative of the three phases of the national election which are considered significant to this study, namely the pre-election phase, the election, and the post-election violence. The research is concerned with analysing and understanding the coverage in the two dailies, the Daily Nation and Standard, and comparing the discursive work of the two, particularly in relation to identity and ethnicity. This study draws on cultural studies, critical discourse analysis and normative theories of the media to inform the research project. The critical discourse analysis explores the discourses articulated during and after the election, with a particular focus on issues of identity, ethnicity and incitement. Through this process the study found that both publications avoided references to ethnicity, despite this being an important factor in Kenyan politics and voter behaviour. In analysing these issues the study found that while the publications might claim to attempt to avoid fuelling tensions by not reporting on ethnicity, the disavowal comprised a silence which positioned the press in a collaborative role, in which it colluded with a powerful Kenyan state. Although a significant amount of time has gone by since the 2007/2008 elections, this study still considers the event significant in understanding the conduct of journalists during times of violence, and specifically for the future of journalism in Kenya.
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- Date Issued: 2018
A critical examination of the regulation of fixed term employment services under South African Labour Laws
- Authors: Faku, Xolisa
- Date: 2018
- Subjects: Labor laws and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , LLM
- Identifier: http://hdl.handle.net/10353/17316 , vital:40937
- Description: South Africa is the most unequal society on the planet, overwhelming Brazil, with a critical increment in wage inequalities. In a quest to reduce unemployment, this research is at the focal point of our nation's activity emergency. In any case, there ought to be components to ensure representation against oppressive work rehearses. The Labour Relations Act denoted a noteworthy change in South Africa's statutory modern relations framework. Following the progress to political majority rule government, the LRA embodied the new government's means to remake and democratize the economy and society as connected in the work relations field. Specifically, it presented new organizations went for giving managers and labourers a chance to break with the serious adversarialism that portrayed their relations before. In extending the equitable change, the Labour Relations Act which offered ascend to the foundation of the National Economic Development and Labour Council (NEDLAC) appeared on 18 February 1995, in an offer to add authenticity and straightforwardness to the financial basic leadership process. This research will investigate the law representing fixed term employment in South Africa. It will further give an investigation of the legitimate framework of fixed term representative keeping in mind the end goal to decide if it advances not too bad work in South Africa. This investigation intends to call attention to any substantive and procedural imperfections that might be accessible in the law. The study will likewise be taking the potential lessons which can be gained from different nations with comparative Fixed-term work challenges i.e. Namibia. This implies the examination will survey the current zone of law and propose an alternate approach. This will be finished by investigating important case law and enactments which secure settled term business. In certainty, the investigation intends to give new point of view regarding the matter of fixed term work and proffer a few changes to the law.
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- Date Issued: 2018
A critical review of the penalty provisions of the Tax Administration Act
- Authors: Mavundla, Dineo Shaleen
- Date: 2018
- Subjects: South Africa -- Tax Administration Act, 2011 , Tax administration and procedure Taxation -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10948/31808 , vital:31847
- Description: In previous years SARS faced a challenge of imposing additional taxes and penalties consistently. The Tax Administration Act (TAA) was introduced in order to consolidate the administrative provisions of the various taxation acts and to consistently apply penalty provisions that were previously included in, amongst others, section 75B and 76 of the Income Tax Act and section 60 of the Value Added Tax (VAT) Act. The penalty provisions are contained in chapter 15, 16 and 17 of the TAA. These penalty provisions now apply to all tax types, excluding customs and excise. It could be said that the tax system in South Africa is based on an honesty policy. Taxpayers are expected to submit accurate returns. The main purpose of the penalties is to ensure the accuracy of the returns submitted and to avoid loss to the fiscus. The principle found in ITC 14891 is "a relevant factor in the assessment of a penalty is the loss occasioned to the fiscus.". This study critically analyses the administrative non-compliance penalties contained in chapter 15 and the understatement penalties in chapter 16 of the TAA. This was done through literature and case law (where appropriate), to determine what the legislature intends and to test the provisions against the Constitution and the Promotion of Administrative Justice Act (PAJA). It was found that the introduction of the penalty provisions in the TAA have not completely brought about consistency in the application of the penalties. It was 1 ITC 1489 53 SATC 99 at 108. also found that there were instances where penalty provisions were applied incorrectly, either by the system or by tax officials, which consequently added to taxpayers’ administrative burden. The current study proposes this as an unfair application of the penalty provisions as it deviates from the intention of the legislature.
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- Date Issued: 2018
A critique of local government’s implementation of Free Basic Energy policy for Local Economic Development: The case of Duncan Village, Eastern Cape, South Africa
- Authors: Masuku, Blessings
- Date: 2018
- Subjects: Cost and standard of living Low-income consumers|
- Language: English
- Type: Thesis , Masters , MCom (Development Studies)
- Identifier: http://hdl.handle.net/10353/13664 , vital:39689
- Description: This study rests on the arguments that access to electricity is very crucial in addressing the basic need for energy to low income households who are engaged in the informal sector as survivalist traders. This study investigated the energy struggles and survival strategies of informal businesses in Duncan Village to conduct business. The study has also presented major reasons why low income households in Duncan Village are involved in the informal sector business. Literature review and study findings reveal that low income households join the informal sector not by the desire and choice but rather as a survivalist strategy to earn a living; moreover, poverty and unemployment drives people to join the informal sector in an attempt to generate income for a livelihood. This study also laid more emphasis on the challenges faced by the informal business operators in Duncan Village, which include among others, lack of access to financial resources, clean energy, designated structures (shelter) to conduct business, harassment and confiscation of their commodities by municipal and government officials such as metro police. The study used a Qualitative method where structured interviews and focus group discussions were used to collect data. Participants who participated in the study were selected using purposive sampling. A sample size of 40 participants was selected to participate in the study. This included 30 informal businesses that rely on energy to do their business; and 10 municipality administrators from Buffalo City Metropolitan Municipality. Data was analyzed using a content analysis method. Description of the study location, population dynamics, ethical consideration, limitations of the study has equally been presented. The study findings reveal that the informal sector continues to be ignored and excluded from inclusive policy reforms and support by government; this is despite its potential in contributing immensely in the local and national economic growth and development. The study recommends that government needs to restructure its policies and start focusing on investing in inclusive growth by empowering poor or vulnerable people to actively participate, in growing the economy through selfstanding businesses that will create employment opportunities and reduce poverty. There is also need of a broader reflection on the impact of the government‘s ―safety net package which can be done by assessing institutional arrangements in BCMM
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- Date Issued: 2018
A critique of multilingualism in South Africa’s post-democratic parliament with particular reference to the use of selected minority languages
- Authors: Masombuka, Elizabeth Lucy
- Date: 2018
- Subjects: Multilingualism -- South Africa , Language policy -- South Africa , Language and languages -- Political aspects , Linguistic minorities -- South Africa , Linguistic rights -- South Africa , South Africa. Parliament (1994- ). Parliamentary Communication Services , Hansard Society Commission on the Communication of Parliamentary Democracy
- Language: English
- Type: text , Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/61984 , vital:28092
- Description: Language is an essential tool in effecting transformation in a community, society as well as in a culturally diverse institution like the Parliament of South Africa. This study is undertaken to establish the progress made in the use of official languages in the Parliament of South Africa. This study critically looks at the use of eleven South African official languages by the Parliament of South Africa in its daily debates in ensuring transformation to a multilingual parliament. The focus of the study is on the publication of Hansard in all official languages, with specific reference to previously marginalised languages as declared by the Constitution. The study was done in the Language Service Section of the Parliament of South Africa. Firstly, the study looked at the History of Parliament and Hansard publications in relation to the sittings and debates of MP’s since the beginning of Parliament in South Africa. Secondly, a literature review was done on Language Policy implementation, monitoring and promotion of languages in South Africa. Review of legislative frameworks on language matters was undertaken in order to find out the compliance of parliament in using official languages in the publication of Hansard. The study evaluates the recognition of languages as well as the parliamentary in-House Language Policy (Operational Language Policy) in relation to the prescriptions of the Constitution. Findings of the study are indicated in chapter 5 of the thesis. The presentation of data comprises of the work experience of the languages practitioners in parliament, availability and critique of the Language Policy Operational Policy in Parliament, as well as findings in the published Hansard Volumes since the first parliament. The study further tries to look at challenges that hinder the use, and promotion of all languages in parliament, including the use of these languages in the publication of Hansard. The study focuses on minority languages and previously marginalised languages. Recommendations are provided as a means of helping to improve the situation regarding the implementation of the language policy that will assist parliament to transform in order to become truly multilingual. This will allow parliament to be in a position to develop previously marginalised languages.
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- Date Issued: 2018
A derivation of the the black-scholes equation using martingales
- Authors: Nyarko , Ebenezer Narh
- Date: 2018
- Subjects: Mathematical models
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10353/14572 , vital:40016
- Description: This work focuses on the application of stochastic differential equations, with martingales, in finance. The emphasis is on the derivation of the Black-Scholes model for the valuation of options. A theoretical framework in stochastic analysis, together with Itô calculus (Kiyoshi Itô), is explored. The Girsanov Theorem is applied in order to transform a modelled stochastic equation based, on predetermined stock and bond prices, into equivalent martingale measures. A replication strategy is then adopted to solve the two equations analytically, by finding the natural logarithm of the expectation of the solution to the stochastic models. We finally compute the resulting solution based on a standard, normal distribution to get the desired outcome of the Black-Scholes model.
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- Date Issued: 2018
A formative intervention for developing Learner Representative Council (LRC) voice and leadership in a newly established school in Namibia
- Authors: Amadhila, Linda
- Date: 2018
- Subjects: School management and organization -- Namibia , Educational leadership -- Namibia , Education, Secondary -- Namibia , Student government -- Namibia , Student participation in administration -- Namibia
- Language: English
- Type: text , Thesis , Masters , MEd
- Identifier: http://hdl.handle.net/10962/61744 , vital:28054
- Description: In Namibian schools, learner voice and leadership are being promoted through the policy document entitled the Education Act 16 of2001 which provides an opportunity to establish Learner Representative Councils (LRCs) in secondary schools. However, recent studies have found that this body of learner leaders do not function all that effectively and sometimes exist for the sake of adhering to the policy. This prompted me to conduct an activity theoretical interventionist case- study within the critical paradigm, to develop LRC voice and leadership in a newly established Namibian school. Framed by Cultural Historical Activity Theory, the study was divided into two phases to answer the over-arching question: How can LRC voice and leadership be developed in a school? Phase one was largely interpretive, the contextual profiling phase, where document analysis, individual interviews, questionnaires and observations were used to generate data to answer the following research sub-questions: How is learner leadership understood in the school? What leadership development opportunities for the LRC currently exist in the school? What underlying factors constrain the development of LRC voice and leadership in the newly established school? Phase two of the study was the expansive learning phase, which consisted of three intervention workshops. The Change Laboratory method and a focus group interview were used to generate data in response to the last research sub-question: In what ways can LRC participation in a Change Laboratory process contribute to their leadership development? Data generated were inductively and deductively analysed, using the activity theoretical principles of contradictions and double stimulation. Data revealed that learner leadership was largely understood as managerial roles carried out by the LRC in the school. Unlike many schools in Namibia, this case-study school offered numerous leadership development opportunities for the LRC. The community networking events such as: School Exchange Programmes, Town Council breakfast and Junior Regional Council, were opportunities offered to the LRC to solicit information, exchange ideas and discuss matters of common interest with the LRCs of the fully established schools. However, there were a number of challenges that constrained LRC voice and leadership development, the major one being the fact that this was a newly established school. Of significance was that LRC participation in the Change Laboratory process contributed positively to the development of voice and leadership in learners. During this Change Laboratory process, the LRC developed a new artefact - the vision and mission statement of the school - this signified that the learners expansively transformed the object of their activity. Recommendations emerging out of the study included that the School Management Team see the ‘newly established’ status of the school as an opportunity for development, rather than a limitation, and therefore invite the LRC to participate in the different leadership practices as the school becomes established. A significant recommendation for school leadership research is to use the third generation of CHAT to expand the unit of analysis, in order to understand the leadership relations and power dynamics between multiple activity systems in schools as complex organisations.
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- Date Issued: 2018
A framework for aligning ICT service providers' products and services to the needs of SME customers
- Authors: Mhlongo, Sizwe
- Date: 2018
- Subjects: Small business -- Computer networks , Business enterprises -- information technology Consumer behavior
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/31911 , vital:31861
- Description: Small and medium-sized enterprises (SMEs) have the potential to enhance economic growth and innovation, create jobs, and stimulate competition in the economy. However, SMEs face several challenges that influence their longevity, growth, and success. Information Communication Technology (ICT) adoption has the potential to alleviate some of these challenges faced by SMEs and to enhance their competitiveness. The adoption and use of ICT can bring benefits in terms of increasing their efficiency, innovation, growth and competitive advantages. However, SMEs are currently not taking full advantage of exploiting the potential of ICT products and services. Mostly, SMEs depend on the advice provided by their ICT service providers regarding the best ICT products and services they should adopt due to the lack of in-house ICT skills and capabilities. This treatise investigates the approach and critical success factors for ICT service providers to align their products and services to the needs of SMEs. To evaluate the conceptual framework that was proposed by this study based on the literature review, an empirical study was conducted among the SME respondents within the Gauteng province of South Africa. The questionnaire used for this study collected data to measure the SMEs’ perceptions on the availability, awareness, usage and the value added by the adoption of ICT products and services and the level of the satisfaction of the ICT needs of SMEs. The findings of this study indicate that gaps and misalignments exist between the ICT needs of SMEs and the ICT service providers’ products and services targeted to SMEs. The major discovery from the conducted empirical study revealed that ICT service providers mostly fulfil only the basic level needs of SMEs such as ICT infrastructure needs but do not fully address the higher level needs such as the digital transformation needs of SMEs. In conclusion, this study recommends that it is crucial for ICT services providers to align their products and services to the needs of SMEs in order to successfully target and market to the SME segment.
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- Date Issued: 2018
A framework for financing public transport infrastructure in South Africa
- Authors: Nobaza, Lwazi Bruce
- Date: 2018
- Subjects: Local transit -- South Africa -- Finance , Urban transportation -- South Africa -- Finance Transportation and state -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/22703 , vital:30059
- Description: South African cities are faced with still challenges of economic and spatial exclusion due to the legacy of apartheid, growing need for housing opportunities, high transport costs, long commuting times between work and home, and poor integration of different modes of public transport. Although there is a strong association between public transport infrastructure investment and socio-spatial transformation, the current backlog of public transport infrastructure and the inability of public funds to address such backlog inhibit spatial transformation and socio-economic integration. Notably, public transport has a potential to expedite spatial transformation and social integration and also stimulate the economy but it is still underfunded. There are numerous alternative and innovative mechanisms that are applied internationally, that can help with financing of public transport infrastructure financing, but few or none have been applied in a South African context. The purpose of this study is to explore alternative funding mechanisms and provide a conceptual framework for that will ensure availability of finances that are critical for financing public transport infrastructure in South Africa. Literature review provides international best practices in the financing of public transport infrastructure that can be replicated in South Africa. This resulted in the identification of six independent variables, namely government funding, external financing, public private partnerships, risk management, property value capture and institutional environment and two intervening variables, namely feasibility and viability. These variables were then utilised to develop a conceptual framework with suggested hypotheses on the financing of public transport infrastructure in South Africa. Primary data was then statistically analysed to test the proposed conceptual framework and hypothesised relationships. The empirical study provides little evidence of significant relationships between dependent variables of the study, namely perceived success of financing public transport infrastructure in South Africa and the independent and intervening variables. However, the study highlights that feasibility and financial viability are preconditions for sustainable investments into public transport infrastructure. These can be only achieved in an investment climate with a conducive policy and legislative framework that does not only protect interests of various investors but also utilises government funding to leverage private sector finance. This will ensure that long term objectives spatial transformation of urban areas is achieved.
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- Date Issued: 2018
A framework for malicious host fingerprinting using distributed network sensors
- Authors: Hunter, Samuel Oswald
- Date: 2018
- Subjects: Computer networks -- Security measures , Malware (Computer software) , Multisensor data fusion , Distributed Sensor Networks , Automated Reconnaissance Framework , Latency Based Multilateration
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/60653 , vital:27811
- Description: Numerous software agents exist and are responsible for increasing volumes of malicious traffic that is observed on the Internet today. From a technical perspective the existing techniques for monitoring malicious agents and traffic were not developed to allow for the interrogation of the source of malicious traffic. This interrogation or reconnaissance would be considered active analysis as opposed to existing, mostly passive analysis. Unlike passive analysis, the active techniques are time-sensitive and their results become increasingly inaccurate as time delta between observation and interrogation increases. In addition to this, some studies had shown that the geographic separation of hosts on the Internet have resulted in pockets of different malicious agents and traffic targeting victims. As such it would be important to perform any kind of data collection over various source and in distributed IP address space. The data gathering and exposure capabilities of sensors such as honeypots and network telescopes were extended through the development of near-realtime Distributed Sensor Network modules that allowed for the near-realtime analysis of malicious traffic from distributed, heterogeneous monitoring sensors. In order to utilise the data exposed by the near-realtime Distributed Sensor Network modules an Automated Reconnaissance Framework was created, this framework was tasked with active and passive information collection and analysis of data in near-realtime and was designed from an adapted Multi Sensor Data Fusion model. The hypothesis was made that if sufficiently different characteristics of a host could be identified; combined they could act as a unique fingerprint for that host, potentially allowing for the re-identification of that host, even if its IP address had changed. To this end the concept of Latency Based Multilateration was introduced, acting as an additional metric for remote host fingerprinting. The vast amount of information gathered by the AR-Framework required the development of visualisation tools which could illustrate this data in near-realtime and also provided various degrees of interaction to accommodate human interpretation of such data. Ultimately the data collected through the application of the near-realtime Distributed Sensor Network and AR-Framework provided a unique perspective of a malicious host demographic. Allowing for new correlations to be drawn between attributes such as common open ports and operating systems, location, and inferred intent of these malicious hosts. The result of which expands our current understanding of malicious hosts on the Internet and enables further research in the area.
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- Date Issued: 2018
A framework for managing the impact of information communication technology on employee well-being
- Authors: Ackerman, Richard
- Date: 2018
- Subjects: Work environment -- Psychological aspects , Work -- Technological innovations Employees -- Mental health Job stress Flextime
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: http://hdl.handle.net/10948/21449 , vital:29523
- Description: Employees who work with Information Communication Technology (hereafter referred to as ICT) face a risk in a rise of portable work. This in turn provides a means for employees to be connected to work, even when at home. Flexible work solutions and ability to work any hour of the week creates non-standard work schedules, which in turn can lead to a condition of work-a-holism. In most cases, this phenomena is driven by the belief that being constantly available to work demonstrates a devotion to one’s career and employer. The higher demands placed on employees, are in most cases at the expense of employees’ health, work-life balance and overall well-being. The primary objective of this study is therefore to establish whether the use of ICT outside of normal working hours affects employee well-being, as measured in terms of work-life balance. The second objective of this study is to provide the Target Company within the automotive component supply industry located in Port Elizabeth, in the Republic of South Africa, with a framework for managing the impact of ICT on employee well-being. The research paper has been prompted by the Target Company having recently introduced flexible working solutions for its employees. Research on the topic of alternative forms of work schedules, has shown flexible working arrangements gives employees more choice and control over where, when and by how much they work. Flexibility allows employees to actively shape their working conditions which helps them solve the demands of integrating personal life and work commitments. Whether management should encourage or permit the use of ICT amongst its employees to extend beyond normal working hours however remains unclear. In order to answer the research questions, this study has applied a quantitative, positivistic and deductive research based methodology. The approach applied within this study included conducting an extensive literature review on the effects of ICT use after hours on employee well-being. Thereafter using literature as a foundation, a measuring instrument was constructed in the form of an online questionnaire. The questionnaire was emailed to respondents to collect primary data, in order to measure the dependent and independent variables in terms of the hypothesised relationships. Testing of the variables followed, in order to establish whether the use of ICT use after hours negatively impacts employee well-being as measured in terms of work-life balance and stress. Secondly, the study set out to establish whether flexible working conditions linked to ICT use after hours negatively impacts on employee work-life balance. Thirdly, the relationship between physiological aspects such as age, gender and ethnicity were interrogated to establish an employees’ ability to adapt to changing work conditions, brought about as a direct result of ICT. Lastly, this study set out to establish which ICT tool (email, cellular phone, smartphone or other) has the highest impact on employee wellness. The data collection process yielded a sample of 103 respondents in middle and senior management levels of the Target Company, with 97% being recipients of employer provided ICT tools. These respondents represented the employees who are most likely to be affected by the phenomena under investigation. The survey data was captured and analysed using descriptive statistical techniques. The interpretation revealed aspects which formed the basis for managerial recommendations in the form of a proposed framework to manage the impact of ICT on employee well-being. The findings of the study found that the use of ICT outside of normal working hours has a negative influence on employee well-being as measured in terms of work-life balance and stress. The literature review findings were confirmed as supporting the statement that flexible working conditions linked to ICT use after hours having a positive influence on employee work-life balance. A further finding of the study was the confirmation of physiological aspects affects an employees’ ability to adapt to changing working conditions, thereby having a negative influence on employee work-life balance. Lastly, to the question of which ICT tool has the biggest impact on well-being, it was found that differing ICT tools (email, cellular, smartphone, or other) do not have a negative influence on employee wellness. These findings formed the basis for the recommendations in the form of a framework which has been proposed to manage the impact of ICT on employee well-being. The most pertinent aspect of the framework includes the employer communicating a well-defined ICT usage policy, which clearly outlines a standard operating procedure in relation to ICT use to all its employees. The findings furthermore propose that the employer should take the time to explain and train its employees as to what is considered acceptable and non-acceptable use of ICT devices, especially in relation to after hour use and leave absences from work. To ensure employee well-being, employees should be encouraged to implement defined time blocks for when they are available for work and when they are not. This can be applied through the act of switching off their ICT devices, which constitutes a boundary work tactic as an action in order to prevent work-related interruptions in the private sphere. While the employer can take described measures, it should also be noted that there is responsibility on the part of the employee to ensure personal wellness, including regular exercise, relaxation, and taking appropriate breaks when necessary. Moreover, employees can apply work and life boundary management techniques through the selective use of devices. By not applying automatic work email updates on ICT devices such as smart phones is yet another boundary management technique which can be utilised by employees. There are a range of practical suggestions which are proposed as a method to minimize the risk of ICT use on employee well-being within this research document. The above proposals have only served to highlight a select few aspects. While it is acknowledged that there are important advantages associated with the development and use of ICT, it is equally important to allow employees to recharge their batteries in the form of appropriate downtime to regain perspective, thus allowing the organisation to maintain its competitive advantage, with the well-being of its employees taken to heart.
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- Date Issued: 2018