An investigation into the time-saving benefits of using a computerised taxation program
- Forster, Rory, Stack, Elizabeth M
- Authors: Forster, Rory , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6065 , http://hdl.handle.net/10962/d1004610
- Description: Software programs designed to calculate the tax liability of individuals and other types of tax entity are being designed and used with increasing frequency. Research done in the United States of America appears to indicate that these programs do not achieve any saving in time and, in fact, may take longer to use than to complete a tax return by hand. As the South African revenue collection system appears to be moving closer to a self-assessment system, where the calculation of tax owing will be the responsibility of the taxpayer, the research essay sets out to determine whether there is a saving in time when calculating a tax liability using a tax software program, instead of calculating it by hand. In addition, the research aims to determine how much time, on average, is saved or lost, using such a program, and whether there is any correlation between the time taken to perform a calculation by hand and that using the software program. It does so by comparing the average estimated time it would take to complete tax calculations for individuals by hand with the average time taken to complete the same tax calculations using a tax software program. The average time taken to do the calculations by hand is based on the time allocation given for questions by the authors of a published question bank for university students. The time taken using software is determined by using a stop-watch to time each question being processed. The results, subject to assumptions made in carrying out the research, show that there is a substantial saving in time using the software program. Based on the data, however, the results indicate a weak correlation between the estimated time taken to do a calculation by hand and the estimated time using the software program. Possible reasons for the weak correlation are discussed. A recommendation is also made for the standardization and certification of existing tax calculation software.
- Full Text:
- Date Issued: 2008
- Authors: Forster, Rory , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6065 , http://hdl.handle.net/10962/d1004610
- Description: Software programs designed to calculate the tax liability of individuals and other types of tax entity are being designed and used with increasing frequency. Research done in the United States of America appears to indicate that these programs do not achieve any saving in time and, in fact, may take longer to use than to complete a tax return by hand. As the South African revenue collection system appears to be moving closer to a self-assessment system, where the calculation of tax owing will be the responsibility of the taxpayer, the research essay sets out to determine whether there is a saving in time when calculating a tax liability using a tax software program, instead of calculating it by hand. In addition, the research aims to determine how much time, on average, is saved or lost, using such a program, and whether there is any correlation between the time taken to perform a calculation by hand and that using the software program. It does so by comparing the average estimated time it would take to complete tax calculations for individuals by hand with the average time taken to complete the same tax calculations using a tax software program. The average time taken to do the calculations by hand is based on the time allocation given for questions by the authors of a published question bank for university students. The time taken using software is determined by using a stop-watch to time each question being processed. The results, subject to assumptions made in carrying out the research, show that there is a substantial saving in time using the software program. Based on the data, however, the results indicate a weak correlation between the estimated time taken to do a calculation by hand and the estimated time using the software program. Possible reasons for the weak correlation are discussed. A recommendation is also made for the standardization and certification of existing tax calculation software.
- Full Text:
- Date Issued: 2008
Coming to terms with the "Border War" in post-apartheid South Africa
- Authors: Baines, Gary F
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6157 , http://hdl.handle.net/10962/d1007077
- Description: If you are a white, male South African between the ages of about 35 and 60 it is very likely that you donned the nutria brown uniform of the South African Defence Force (SADF). Between 1967 and 1994 approximately 300 000 young white males were conscripted by the SADF. As far as most of these conscripts were concerned, there was no option other than heeding the call-up and performing national service or diensplig. Failure to do so meant harsh penalties. The alternatives were to object on conscientious (actually religious) grounds and face a six year jail sentence, or flee the country. And the obligation did not end with national service as conscripts were assigned to citizen force or commando units that were liable for periodical call-ups for camps that might have included deployment in the “operational areas” from 1974 or tours of duty in the black townships from 1984. Those - like myself - belonging to this national service generation were part-time soldiers for much of their adult lives. Most served willingly, some with patriotic fervour. Others did so reluctantly and with little enthusiasm.
- Full Text:
- Date Issued: 2008
- Authors: Baines, Gary F
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6157 , http://hdl.handle.net/10962/d1007077
- Description: If you are a white, male South African between the ages of about 35 and 60 it is very likely that you donned the nutria brown uniform of the South African Defence Force (SADF). Between 1967 and 1994 approximately 300 000 young white males were conscripted by the SADF. As far as most of these conscripts were concerned, there was no option other than heeding the call-up and performing national service or diensplig. Failure to do so meant harsh penalties. The alternatives were to object on conscientious (actually religious) grounds and face a six year jail sentence, or flee the country. And the obligation did not end with national service as conscripts were assigned to citizen force or commando units that were liable for periodical call-ups for camps that might have included deployment in the “operational areas” from 1974 or tours of duty in the black townships from 1984. Those - like myself - belonging to this national service generation were part-time soldiers for much of their adult lives. Most served willingly, some with patriotic fervour. Others did so reluctantly and with little enthusiasm.
- Full Text:
- Date Issued: 2008
Creating a virtual classroom: evaluating the use of online discussion forums to increase teaching and learning activities in an introductory accounting class
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6082 , http://hdl.handle.net/10962/d1008586
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students' and lecturer's time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don't bother to follow up on any queries they may have. Having a social presence is important for students' cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral - in the form of simply reading discussions; or active – through posting questions, or responding to questions.
- Full Text:
- Date Issued: 2008
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6082 , http://hdl.handle.net/10962/d1008586
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students' and lecturer's time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don't bother to follow up on any queries they may have. Having a social presence is important for students' cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral - in the form of simply reading discussions; or active – through posting questions, or responding to questions.
- Full Text:
- Date Issued: 2008
Creating a virtual classroom: evaluating the use of online discussion forums to increase teaching and learning activities in an introductory accounting class
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6069 , http://hdl.handle.net/10962/d1004630
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students' and lecturer's time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don't bother to follow up on any queries they may have. Having a social presence is important for students' cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral - in the form of simply reading discussions; or active – through posting questions, or responding to questions.
- Full Text:
- Date Issued: 2008
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6069 , http://hdl.handle.net/10962/d1004630
- Description: In teaching large classes, the educationally beneficial informal interaction between students and between lecturer and students is generally reduced, while effective use of both students' and lecturer's time is often a challenge. During student consultations, especially over the already stressful test and examination periods, many of the questions asked by the students are the same or similar. The lecturer needs to respond to each query by providing the same detailed explanation for the problem, resulting in ineffective use of time for the lecturer, while students waste time waiting for an appointment, or more often, simply don't bother to follow up on any queries they may have. Having a social presence is important for students' cognitive development, but in a large class posing questions or interrogating issues during a lecture appears to be challenging for many students. It is often not easy for students to initiate discussions or establish relationships with peers or the lecturer due to feelings of vulnerability and due to the size and impersonal atmosphere of the lecture theatre. This paper deals with the introduction of online discussion forums in an introductory accounting course and the benefits and problems experienced by the students, tutors and lecturer as a result thereof. Feedback received from these participants is discussed. The introduction and use of these forums resulted in a virtual classroom being created, where significantly more teaching and learning activities took place, to the benefit of all participants. Participation could have been peripheral - in the form of simply reading discussions; or active – through posting questions, or responding to questions.
- Full Text:
- Date Issued: 2008
Demand-side management of internet bandwidth
- Authors: Halse, Guy A
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6607 , http://hdl.handle.net/10962/d1009463
- Description: Presentation on the demand-side management of Internet bandwidth, using Rhodes University as a case study, as presented at the DITCHE national techie event in September 2008.
- Full Text:
- Date Issued: 2008
- Authors: Halse, Guy A
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6607 , http://hdl.handle.net/10962/d1009463
- Description: Presentation on the demand-side management of Internet bandwidth, using Rhodes University as a case study, as presented at the DITCHE national techie event in September 2008.
- Full Text:
- Date Issued: 2008
Impediments to the delivery of socioeconomic rights in South Africa
- Authors: Roodt, Monty J
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6318 , http://hdl.handle.net/10962/d1011315
- Description: [from the Introduction] The purpose of including Second and Third Generation (STG) rights in a constitution is to provide guidelines to lawmakers to formulate policy and to enable the courts to intervene where these policies are not being implemented satisfactorily. In theory these rights allow citizens to demand from the state access to basic needs, such as adequate land, housing, education, health care, nutrition, and social security. However, this inclusion of rights in the constitution often does not translate into action. The first reason for this is that Second and Third Generation rights may clash with First Generation rights. For example the right to private property may, and in South Africa does, contradict the need for land for the majority. The major problem is whether the policies flowing out of Second and Third Generation rights are pursued with enough vigour by governments, the private sector, primary groups and individuals to overcome this contradiction. In many countries in the world it is the poorest sections of the population, and as Mamdani (1996) pointed out, migrant non-citizens, that bear the brunt of administrative and bureaucratic bungling and neglect.
- Full Text:
- Date Issued: 2008
- Authors: Roodt, Monty J
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6318 , http://hdl.handle.net/10962/d1011315
- Description: [from the Introduction] The purpose of including Second and Third Generation (STG) rights in a constitution is to provide guidelines to lawmakers to formulate policy and to enable the courts to intervene where these policies are not being implemented satisfactorily. In theory these rights allow citizens to demand from the state access to basic needs, such as adequate land, housing, education, health care, nutrition, and social security. However, this inclusion of rights in the constitution often does not translate into action. The first reason for this is that Second and Third Generation rights may clash with First Generation rights. For example the right to private property may, and in South Africa does, contradict the need for land for the majority. The major problem is whether the policies flowing out of Second and Third Generation rights are pursued with enough vigour by governments, the private sector, primary groups and individuals to overcome this contradiction. In many countries in the world it is the poorest sections of the population, and as Mamdani (1996) pointed out, migrant non-citizens, that bear the brunt of administrative and bureaucratic bungling and neglect.
- Full Text:
- Date Issued: 2008
Location and mapping of 2.4 GHz RF transmitters
- Wells, David D, Siebörger, Ingrid G, Irwin, Barry V W
- Authors: Wells, David D , Siebörger, Ingrid G , Irwin, Barry V W
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6604 , http://hdl.handle.net/10962/d1009324
- Description: This paper describes the use of a MetaGeek WiSpy dongle in conjunction with custom developed client-server software for the accurate identication of Wireless nodes within an organisation. The MetaGeek WiSpy dongle together with the custom developed software allow for the determination of the positions of Wi-Fi transceivers to within a few meters, which can be helpful in reducing the area for physical searches in the event of rogue units. This paper describes the tool and methodology for a site survey as a component that can be used in organisations wishing to audit their environments for wireless networks. The tool produced from this project, the WiSpy Signal Source Mapping Tool, is a three part application based on a client-server architecture. One part interfaces with a low cost 2.4 GHz spectrum analyser, another stores the data collected from all the spectrum analysers and the last part interprets the data to provide a graphical overview of the Wi-Fi network being analysed. The location of the spectrum analysers are entered as GPS points, and the tool can interface with a GPS device to automatically update its geographical location. The graphical representation of the 2.4 GHz spectrum populated with Wi-Fi devices (Wi-Fi network) provided a fairly accurate method in locating and tracking 2.4 GHz devices. Accuracy of the WiSpy Signal Source Mapping Tool is hindered by obstructions or interferences within the area or non line of sight.
- Full Text:
- Date Issued: 2008
- Authors: Wells, David D , Siebörger, Ingrid G , Irwin, Barry V W
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6604 , http://hdl.handle.net/10962/d1009324
- Description: This paper describes the use of a MetaGeek WiSpy dongle in conjunction with custom developed client-server software for the accurate identication of Wireless nodes within an organisation. The MetaGeek WiSpy dongle together with the custom developed software allow for the determination of the positions of Wi-Fi transceivers to within a few meters, which can be helpful in reducing the area for physical searches in the event of rogue units. This paper describes the tool and methodology for a site survey as a component that can be used in organisations wishing to audit their environments for wireless networks. The tool produced from this project, the WiSpy Signal Source Mapping Tool, is a three part application based on a client-server architecture. One part interfaces with a low cost 2.4 GHz spectrum analyser, another stores the data collected from all the spectrum analysers and the last part interprets the data to provide a graphical overview of the Wi-Fi network being analysed. The location of the spectrum analysers are entered as GPS points, and the tool can interface with a GPS device to automatically update its geographical location. The graphical representation of the 2.4 GHz spectrum populated with Wi-Fi devices (Wi-Fi network) provided a fairly accurate method in locating and tracking 2.4 GHz devices. Accuracy of the WiSpy Signal Source Mapping Tool is hindered by obstructions or interferences within the area or non line of sight.
- Full Text:
- Date Issued: 2008
Mapping the location of 2.4 GHz transmitters to achieve optimal usage of an IEEE 802.11 network
- Wells, David D, Siebörger, Ingrid G, Irwin, Barry V W
- Authors: Wells, David D , Siebörger, Ingrid G , Irwin, Barry V W
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6605 , http://hdl.handle.net/10962/d1009325
- Description: This paper describes the use of a low cost 2.4 GHz spectrum analyser, the MetaGeek WiSpy device, in conjunction with custom developed client-server software for the accurate identification of 2.4 GHz transmitters within a given area. The WiSpy dongle together with the custom developed software allow for determination of the positions of Wi-Fi transmitters to within a few meters, which can be helpful in reducing the work load for physical searches in the process of surveying the Wi-Fi network and geographical area. This paper describes the tool and methodology for a site survey as a component that can be used in organisations wishing to audit their environments for Wi-Fi networks. The tool produced from this project, the WiSpy Signal Source Mapping Tool, is a three part application based on a client-server architecture. One part interfaces with a low cost 2.4 GHz spectrum analyser, another stores the data collected from all the spectrum analysers and the third part interprets the data to provide a graphical overview of the Wi-Fi network being analysed. The location of the spectrum analysers are entered as GPS points, and the tool can interface with a GPS device to automatically update its geographical location. The graphical representation of the 2.4 GHz spectrum populated with Wi-Fi devices (Wi-Fi network) provided a fairly accurate method in locating and tracking 2.4 GHz devices. Accuracy of the WiSpy Signal Source Mapping Tool is hindered by obstructions, interferences within the area or non line of sight.
- Full Text:
- Date Issued: 2008
- Authors: Wells, David D , Siebörger, Ingrid G , Irwin, Barry V W
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6605 , http://hdl.handle.net/10962/d1009325
- Description: This paper describes the use of a low cost 2.4 GHz spectrum analyser, the MetaGeek WiSpy device, in conjunction with custom developed client-server software for the accurate identification of 2.4 GHz transmitters within a given area. The WiSpy dongle together with the custom developed software allow for determination of the positions of Wi-Fi transmitters to within a few meters, which can be helpful in reducing the work load for physical searches in the process of surveying the Wi-Fi network and geographical area. This paper describes the tool and methodology for a site survey as a component that can be used in organisations wishing to audit their environments for Wi-Fi networks. The tool produced from this project, the WiSpy Signal Source Mapping Tool, is a three part application based on a client-server architecture. One part interfaces with a low cost 2.4 GHz spectrum analyser, another stores the data collected from all the spectrum analysers and the third part interprets the data to provide a graphical overview of the Wi-Fi network being analysed. The location of the spectrum analysers are entered as GPS points, and the tool can interface with a GPS device to automatically update its geographical location. The graphical representation of the 2.4 GHz spectrum populated with Wi-Fi devices (Wi-Fi network) provided a fairly accurate method in locating and tracking 2.4 GHz devices. Accuracy of the WiSpy Signal Source Mapping Tool is hindered by obstructions, interferences within the area or non line of sight.
- Full Text:
- Date Issued: 2008
Media consumption and everyday life
- Authors: Strelitz, Larry N
- Date: 2008
- Language: English
- Type: text , Conference paper
- Identifier: vital:6324 , http://hdl.handle.net/10962/d1008550
- Description: I see this inaugural lecture as an opportunity to trace my journey into the field of media studies, showing how significant youthful experiences with the media set me off on my particular research trajectory. In this address I will use the umbrella term ‘mass media’ to cover both the traditional news media as well as forms of popular culture such as soap operas, popular music and so on. Sometimes we use the terms ‘popular culture’ and ‘mass media’ interchangeably as they both constitute the cultural life of ordinary people.
- Full Text:
- Date Issued: 2008
- Authors: Strelitz, Larry N
- Date: 2008
- Language: English
- Type: text , Conference paper
- Identifier: vital:6324 , http://hdl.handle.net/10962/d1008550
- Description: I see this inaugural lecture as an opportunity to trace my journey into the field of media studies, showing how significant youthful experiences with the media set me off on my particular research trajectory. In this address I will use the umbrella term ‘mass media’ to cover both the traditional news media as well as forms of popular culture such as soap operas, popular music and so on. Sometimes we use the terms ‘popular culture’ and ‘mass media’ interchangeably as they both constitute the cultural life of ordinary people.
- Full Text:
- Date Issued: 2008
Reflections on the supervision of postgraduate research in Accounting Departments
- Authors: Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6067 , http://hdl.handle.net/10962/d1004614
- Description: The need to enhance the research profile of accounting departments and schools of accounting at South African universities and to increase the number of students engaging in postgraduate studies mirrors the challenges faced by universities in Australia and the United Kingdom two decades ago. Coupled with these imperatives is the recognition of the need for supervisor training in accounting departments and schools of accounting and the lack of opportunities for gaining experience in postgraduate research supervision due to the small number of students in the accounting field wishing to undertake research-based studies. This article reviews relevant literature on training for the supervisors of postgraduate research students, documents the personal experience and observations of the writer and, drawing on these sources, makes recommendations for the training of supervisors. The recommendations include a model for the training of supervisors reflecting two perspectives: “on-the-job” training and the introduction of a departmental supervision guide setting out aspects of best practice. Issues to be addressed in the training of supervisors include training in research methodology, technical expertise, managing the supervision relationship, quality control, providing constructive criticism and feedback, and ethical concerns.
- Full Text:
- Date Issued: 2008
- Authors: Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6067 , http://hdl.handle.net/10962/d1004614
- Description: The need to enhance the research profile of accounting departments and schools of accounting at South African universities and to increase the number of students engaging in postgraduate studies mirrors the challenges faced by universities in Australia and the United Kingdom two decades ago. Coupled with these imperatives is the recognition of the need for supervisor training in accounting departments and schools of accounting and the lack of opportunities for gaining experience in postgraduate research supervision due to the small number of students in the accounting field wishing to undertake research-based studies. This article reviews relevant literature on training for the supervisors of postgraduate research students, documents the personal experience and observations of the writer and, drawing on these sources, makes recommendations for the training of supervisors. The recommendations include a model for the training of supervisors reflecting two perspectives: “on-the-job” training and the introduction of a departmental supervision guide setting out aspects of best practice. Issues to be addressed in the training of supervisors include training in research methodology, technical expertise, managing the supervision relationship, quality control, providing constructive criticism and feedback, and ethical concerns.
- Full Text:
- Date Issued: 2008
Taxation and electronic commerce
- Stelloh, Marcus M, Stack, Elizabeth M
- Authors: Stelloh, Marcus M , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6066 , http://hdl.handle.net/10962/d1004611
- Description: Transactions conducted using the Internet have expanded dramatically in the past few years and countries and their governments have become concerned about the consequences that electronic commerce may have on their tax revenues. Because of this many organisations and inter-governmental agencies have met to try to design a solution that will be compatible with the systems of the various countries and achieve tax neutrality. A number of proposals were made and discussed to try to design a fair and efficient e-tax system. The proposed system that is ultimately adopted must consider different tax bases and systems in order to achieve this. In this research the impact of e-commerce on the imposition of income tax was briefly referred to and four different proposals for levying value-added tax or sales tax were analysed in order to compare the advantages and disadvantages of each and to determine which system would most adequately address the needs of e-commerce. Certain modifications and additions to the proposed systems have been suggested in order to satisfy the specific needs of the South African tax system, while still taking other countries’ tax systems into account. Using Amazon.com Inc. and Skype Technologies South Africa Limited as examples, it is demonstrated how the new amended system will work. It was found that the proposed systems and the system adapted to meet the South African needs would, with a few relatively minor changes to the Value-Added Tax legislation, be suitable for the purposes of imposing value-added tax on e-commerce transactions.
- Full Text:
- Date Issued: 2008
- Authors: Stelloh, Marcus M , Stack, Elizabeth M
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6066 , http://hdl.handle.net/10962/d1004611
- Description: Transactions conducted using the Internet have expanded dramatically in the past few years and countries and their governments have become concerned about the consequences that electronic commerce may have on their tax revenues. Because of this many organisations and inter-governmental agencies have met to try to design a solution that will be compatible with the systems of the various countries and achieve tax neutrality. A number of proposals were made and discussed to try to design a fair and efficient e-tax system. The proposed system that is ultimately adopted must consider different tax bases and systems in order to achieve this. In this research the impact of e-commerce on the imposition of income tax was briefly referred to and four different proposals for levying value-added tax or sales tax were analysed in order to compare the advantages and disadvantages of each and to determine which system would most adequately address the needs of e-commerce. Certain modifications and additions to the proposed systems have been suggested in order to satisfy the specific needs of the South African tax system, while still taking other countries’ tax systems into account. Using Amazon.com Inc. and Skype Technologies South Africa Limited as examples, it is demonstrated how the new amended system will work. It was found that the proposed systems and the system adapted to meet the South African needs would, with a few relatively minor changes to the Value-Added Tax legislation, be suitable for the purposes of imposing value-added tax on e-commerce transactions.
- Full Text:
- Date Issued: 2008
The trajectory, dynamics, determinants and nature of institutional change in post-1994 South African higher education
- Authors: Badat, Saleem
- Date: 2008
- Language: English
- Type: Conference paper , text
- Identifier: vital:7120 , http://hdl.handle.net/10962/d1006568
- Description: Introduction: The institutional change agenda in post-1994 South African higher education has been extensive in its objects, ambitious in its goals, and far-reaching in nature. Given its scope, it is not possible here to critically analyse change in all its dimensions or in all arenas. Instead, this paper confines itself to analysing the trajectory, dynamics, outcomes and determinants of institutional change in South African higher education since 1994, and concludes with observations on the nature of change. , Higher Education Close Up 4 : University of Cape Town, Breakwater Conference Centre, 26-28 June 2008
- Full Text:
- Date Issued: 2008
- Authors: Badat, Saleem
- Date: 2008
- Language: English
- Type: Conference paper , text
- Identifier: vital:7120 , http://hdl.handle.net/10962/d1006568
- Description: Introduction: The institutional change agenda in post-1994 South African higher education has been extensive in its objects, ambitious in its goals, and far-reaching in nature. Given its scope, it is not possible here to critically analyse change in all its dimensions or in all arenas. Instead, this paper confines itself to analysing the trajectory, dynamics, outcomes and determinants of institutional change in South African higher education since 1994, and concludes with observations on the nature of change. , Higher Education Close Up 4 : University of Cape Town, Breakwater Conference Centre, 26-28 June 2008
- Full Text:
- Date Issued: 2008
Using assessment and reflexive teaching practices to inform and guide changes to the teaching and learning activities in Introductory Accounting
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6081 , http://hdl.handle.net/10962/d1008585
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Language: English
- Type: Conference paper
- Identifier: vital:6081 , http://hdl.handle.net/10962/d1008585
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008
Using assessment and reflexive teaching practices to inform and guide changes to the teaching and learning activities in Introductory Accounting
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6068 , http://hdl.handle.net/10962/d1004622
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008
- Authors: Bezuidenhout, L Peta
- Date: 2008
- Subjects: To be catalogued
- Language: English
- Type: Conference paper
- Identifier: vital:6068 , http://hdl.handle.net/10962/d1004622
- Description: Teaching accounting to first year university students in higher education institutions is becoming increasingly complex as we deal with increasing class sizes, increasing diversity and a student body which appears to be less inclined to study without external motivating factors, while to be successful in studying accounting requires more than passive learning. Our aim was to make our students active participants in their accounting studies. After studying established research into assessment and approaches to student learning, changes were made to our course to ensure increased and active participation from our students. Critical to this change was guiding students in making the shift from a surface approach to learning, to a deep approach to learning where they would engage with the subject matter in a manner more likely to result in truly understanding the concepts and principles being taught. An important part of implementing these changes was asking our students to evaluate the innovations after they had taken place. Feedback received from our students resulted in the use of a new and unplanned innovation in the form of the setting of regular mini-tests. This was arguably the most successful of all the interventions introduced during the year and resulted in our journey being more exciting and less predictable than expected.
- Full Text:
- Date Issued: 2008
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