A convenient approach to the deterministic routing of MIDI messages
- Authors: Shaw, Brent Roy
- Date: 2018
- Subjects: MIDI (Standard) , Microcontrollers , XMOS Limited , Computer architecture , Embedded computer systems
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/63256 , vital:28387
- Description: This research investigates the design and development of a Wireless MIDI Connection Management solution in order to create a deterministic MIDI transmission system. A investigation of the MIDI protocol show it to have certain limitation that can be overcome through the use of transmission solutions. These solutions can be used to improve on the versatility of MIDI while overcoming the MIDI's notorious cable length limitation. XMOS's deterministic XS1 microcontrollers are used to enable the design of a real-time system. The MIDINet system is investigated to identify both the strengths and weaknesses of such a connection management system, while other systems for network transmission of MIDI messages are reviewed. These investigations lead to a design concept for a new network MIDI transmission system that allows for the remote management of connections. The design and subsequent implementation of both the transmission system and the connection management system are then detailed. A testing methodology is then devised to allow for the newly created connection management system to be compared to the MIDINet system. The findings show the deterministic system to have lower latency than that of the MIDINet system, while utilising more compact and power efficient hardware.
- Full Text:
- Date Issued: 2018
- Authors: Shaw, Brent Roy
- Date: 2018
- Subjects: MIDI (Standard) , Microcontrollers , XMOS Limited , Computer architecture , Embedded computer systems
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/63256 , vital:28387
- Description: This research investigates the design and development of a Wireless MIDI Connection Management solution in order to create a deterministic MIDI transmission system. A investigation of the MIDI protocol show it to have certain limitation that can be overcome through the use of transmission solutions. These solutions can be used to improve on the versatility of MIDI while overcoming the MIDI's notorious cable length limitation. XMOS's deterministic XS1 microcontrollers are used to enable the design of a real-time system. The MIDINet system is investigated to identify both the strengths and weaknesses of such a connection management system, while other systems for network transmission of MIDI messages are reviewed. These investigations lead to a design concept for a new network MIDI transmission system that allows for the remote management of connections. The design and subsequent implementation of both the transmission system and the connection management system are then detailed. A testing methodology is then devised to allow for the newly created connection management system to be compared to the MIDINet system. The findings show the deterministic system to have lower latency than that of the MIDINet system, while utilising more compact and power efficient hardware.
- Full Text:
- Date Issued: 2018
A Cost-Efficient Energy Management Model for ICT4D Platforms in Low Resource Communities
- Authors: Mbotoloshi, Dumisani
- Date: 2018
- Subjects: Information technology Communication in community development|
- Language: English
- Type: Thesis , Masters , MSc (Computer Science )
- Identifier: http://hdl.handle.net/10353/14538 , vital:39999
- Description: A couple of Information and Communication Technology (ICT) researches have been conducted in the rural communities of South Africa (SA). This has encouraged the development of ICT services such as e-government, e-commerce, e-judiciary, e-health, e-agriculture and many others. Proper ICT implementation has led to societal development, economic empowerment and sustainable communities. However, this is achieved after intensive planning and stakeholders‟ involvement. It is clear that ICTs require energy to function. Most significantly is the fact that a bulk of ICTs in low resource communities (LRC) are mainly donations and less consideration if any is made on their energy consumption. LRC are regions with minimum access to energy, clean water, educational facilities, health facilities, government facilities, technology etc. There have been debates on whether in LRC ICTs are consuming energy. Most ICTs have been deployed without much consideration on the required energy consumption. On the other hand, less research has been done on the sustainability of ICTs, especially considering that all ICT devices and related platforms rely on the availability of energy. There are a lot of possible low cost energy solutions that are available, which could be used to support ICTs in LRC. However, there are so many ICT services, devices and platforms that are lying idle and not been fully utilized in such areas due to the energy related issues. In most cases, ICT solutions in LRC are introduced mainly with Computer Science and Information Systems researchers, without including other key stakeholders like energy experts. The research presents a Cost Effecient Energy Management Model that could be used to assist ICT for Development (ICT4D) platforms or projects in LRC. Both qualitative and quantitative research methods were used within the Siyakhula Living Lab (SLL) in Eastern Cape (EC) Province of SA. Design Science theory is considered for the designing of the model. The SLL is an ICT project which is undertaken within the Dwesa, Bulembu and Alice rural communities. In this dissertation, Dwesa rural community is the chosen case. The surrounding schools in the communities have been used as the ICT point of contact. Interviews, questionnaires, literature v review, action research, focus group, experiments, formulas and evaluation were the specific methods used to conduct this research. Results show that ICTs deployed in the SLLs are mainly donations which consume much energy. The main source of energy use within the SLLs is electricity. From the three schools that were selected where ICTs have been deployed it was found that the electricity bill has increased enormously. This has caused some schools not to open the computer laboratories, which are supposed to be used by the community members. It was also found that there is no energy management plan or solution in place for the SLL resources. The findings show that ICTs within the SLL are been affected by energy related subjects, though the community has been willing to pay for electricity. The Cost Efficient Energy Management Model is proposed at the end of the dissertation. The model is targeted for ICT service providers and has five (5) main pillars i.e stakeholders‟ engagement, energy and ICT infrastructure, new business models, monitoring and evaluation, and finally awareness and training. The dissertation identified all the ICT resources and services at three selected schools within the SLL and drew up the energy consumption for each school. All schools indicated that there has been an increase in the electricity bill after the introduction of the SLL project. There was a clear indication that no energy expert was involved in the establishment of the SLLs. The dissertation indicates that there is a need for renewable source of energy for ICTs to improve service delivery in LRC. ICT service providers should consider energy subjects when planning for development of such solutions in LRC. This research focuses on designing a low cost ICT energy model to inform on ICTs energy consumption in LRC. It further outlines the possible ICT energy solutions that could be used to benefit targeted communities.
- Full Text:
- Date Issued: 2018
- Authors: Mbotoloshi, Dumisani
- Date: 2018
- Subjects: Information technology Communication in community development|
- Language: English
- Type: Thesis , Masters , MSc (Computer Science )
- Identifier: http://hdl.handle.net/10353/14538 , vital:39999
- Description: A couple of Information and Communication Technology (ICT) researches have been conducted in the rural communities of South Africa (SA). This has encouraged the development of ICT services such as e-government, e-commerce, e-judiciary, e-health, e-agriculture and many others. Proper ICT implementation has led to societal development, economic empowerment and sustainable communities. However, this is achieved after intensive planning and stakeholders‟ involvement. It is clear that ICTs require energy to function. Most significantly is the fact that a bulk of ICTs in low resource communities (LRC) are mainly donations and less consideration if any is made on their energy consumption. LRC are regions with minimum access to energy, clean water, educational facilities, health facilities, government facilities, technology etc. There have been debates on whether in LRC ICTs are consuming energy. Most ICTs have been deployed without much consideration on the required energy consumption. On the other hand, less research has been done on the sustainability of ICTs, especially considering that all ICT devices and related platforms rely on the availability of energy. There are a lot of possible low cost energy solutions that are available, which could be used to support ICTs in LRC. However, there are so many ICT services, devices and platforms that are lying idle and not been fully utilized in such areas due to the energy related issues. In most cases, ICT solutions in LRC are introduced mainly with Computer Science and Information Systems researchers, without including other key stakeholders like energy experts. The research presents a Cost Effecient Energy Management Model that could be used to assist ICT for Development (ICT4D) platforms or projects in LRC. Both qualitative and quantitative research methods were used within the Siyakhula Living Lab (SLL) in Eastern Cape (EC) Province of SA. Design Science theory is considered for the designing of the model. The SLL is an ICT project which is undertaken within the Dwesa, Bulembu and Alice rural communities. In this dissertation, Dwesa rural community is the chosen case. The surrounding schools in the communities have been used as the ICT point of contact. Interviews, questionnaires, literature v review, action research, focus group, experiments, formulas and evaluation were the specific methods used to conduct this research. Results show that ICTs deployed in the SLLs are mainly donations which consume much energy. The main source of energy use within the SLLs is electricity. From the three schools that were selected where ICTs have been deployed it was found that the electricity bill has increased enormously. This has caused some schools not to open the computer laboratories, which are supposed to be used by the community members. It was also found that there is no energy management plan or solution in place for the SLL resources. The findings show that ICTs within the SLL are been affected by energy related subjects, though the community has been willing to pay for electricity. The Cost Efficient Energy Management Model is proposed at the end of the dissertation. The model is targeted for ICT service providers and has five (5) main pillars i.e stakeholders‟ engagement, energy and ICT infrastructure, new business models, monitoring and evaluation, and finally awareness and training. The dissertation identified all the ICT resources and services at three selected schools within the SLL and drew up the energy consumption for each school. All schools indicated that there has been an increase in the electricity bill after the introduction of the SLL project. There was a clear indication that no energy expert was involved in the establishment of the SLLs. The dissertation indicates that there is a need for renewable source of energy for ICTs to improve service delivery in LRC. ICT service providers should consider energy subjects when planning for development of such solutions in LRC. This research focuses on designing a low cost ICT energy model to inform on ICTs energy consumption in LRC. It further outlines the possible ICT energy solutions that could be used to benefit targeted communities.
- Full Text:
- Date Issued: 2018
A counter-narrative analysis of psychological riot in contemporary painting
- Authors: Ng’ok, Ivy Chemutai
- Date: 2018
- Subjects: Painting -- South Africa , Painting -- Psychological aspects , Distress (Psychology) in art , Imperialism in art , Violence in art , Patriarchy in art Political art
- Language: English
- Type: text , Thesis , Masters , MFA
- Identifier: http://hdl.handle.net/10962/60458 , vital:27782
- Description: I am rioting against a system of my own beliefs about the world. In my mind, I struggle to overcome these beliefs, hence, I construct the psychological riot as ‘the disturbance of the mind’. In this mini-thesis, I argue that it exists in the psyche too. This definition of psyche becomes painterly. My psychological riot is difficult to trace, let alone paint. The beliefs that I target are patriarchy within a post-colonial context. I use theories that are simultaneously psychological and corporeal. They address violence colonialist system. The psychological riot is an practical submission.
- Full Text:
- Date Issued: 2018
- Authors: Ng’ok, Ivy Chemutai
- Date: 2018
- Subjects: Painting -- South Africa , Painting -- Psychological aspects , Distress (Psychology) in art , Imperialism in art , Violence in art , Patriarchy in art Political art
- Language: English
- Type: text , Thesis , Masters , MFA
- Identifier: http://hdl.handle.net/10962/60458 , vital:27782
- Description: I am rioting against a system of my own beliefs about the world. In my mind, I struggle to overcome these beliefs, hence, I construct the psychological riot as ‘the disturbance of the mind’. In this mini-thesis, I argue that it exists in the psyche too. This definition of psyche becomes painterly. My psychological riot is difficult to trace, let alone paint. The beliefs that I target are patriarchy within a post-colonial context. I use theories that are simultaneously psychological and corporeal. They address violence colonialist system. The psychological riot is an practical submission.
- Full Text:
- Date Issued: 2018
A critical analysis of disaster risk management in local governance with reference to Sarah Baartman District Municipality
- Authors: Oosthuizen, Rene Cheryl
- Date: 2018
- Subjects: Disaster relief -- Citizen participation , Risk management -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape -- Citizen participation Rural development projects -- South Africa -- Eastern Cape Community development -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/34487 , vital:33385
- Description: The devastation and destruction caused by natural and man-made disasters have become a global concern, particularly as such disasters affect the most vulnerable in society. The devastation they wreak frequently involves loss of lives and property. Globally, Disaster Management has moved in approach from reactive to proactive. Disaster management is now more than a field of study; it is the application of practices and principles which enable disasters to be managed both prior to and in the aftermath of their occurrence. Disaster risk management is the development approach to Disaster Management. The study addresses the integration of disaster risk management into integrated development planning at the local level in South Africa. The impact of disasters on social and economic development is of special interest. In many instances, resources that have been planned for development have to be diverted for response activities during disasters. Thus, development and disaster risk management are two sides of the same coin and should be dealt with in unison and not separately. There is also now widespread international acknowledgement for the idea of mainstreaming disaster risk management into development planning, particularly at the local level of government. The central argument of this study is that by integrating disaster risk management plans into integrated development plans at the local level, the risks faced by communities can be reduced. Risks can be even further reduced, and development enhanced when communities play an active role in disaster risk management. Within this context, the main objective of the study was to develop a model for integrating disaster risk management plans into integrated development plans at the local level. To achieve this key objective, the study used theoretical and empirical studies. The theoretical aspect focussed on international frameworks and national legislation for Disaster Management. Legislative requirements pertaining to the involvement of communities in integrated development planning were explored, as was the literature on asset-based community development. Empirical research complimented the theoretical research through the use of qualitative methods to collect data. This involved semi-structured interviews with eight government officials involved in provincial, district and municipal Disaster Management programmes, and focus group discussions with sixty ward committee members, so that community viewpoints would be included. The findings of the study reveal that the integration of disaster risk management plans into integrated development plans at the local level can greatly contribute towards reducing the risks faced by communities, especially high-risk communities. The study also revealed that by carefully considering and using community assets, local government could ameliorate the financial effects of Disaster Management and empower communities as first responders. The thesis gives an outline of a model that may be used by local government to integrate risks and community assets into an integrated development plan.
- Full Text:
- Date Issued: 2018
- Authors: Oosthuizen, Rene Cheryl
- Date: 2018
- Subjects: Disaster relief -- Citizen participation , Risk management -- South Africa -- Eastern Cape Local government -- South Africa -- Eastern Cape -- Citizen participation Rural development projects -- South Africa -- Eastern Cape Community development -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/34487 , vital:33385
- Description: The devastation and destruction caused by natural and man-made disasters have become a global concern, particularly as such disasters affect the most vulnerable in society. The devastation they wreak frequently involves loss of lives and property. Globally, Disaster Management has moved in approach from reactive to proactive. Disaster management is now more than a field of study; it is the application of practices and principles which enable disasters to be managed both prior to and in the aftermath of their occurrence. Disaster risk management is the development approach to Disaster Management. The study addresses the integration of disaster risk management into integrated development planning at the local level in South Africa. The impact of disasters on social and economic development is of special interest. In many instances, resources that have been planned for development have to be diverted for response activities during disasters. Thus, development and disaster risk management are two sides of the same coin and should be dealt with in unison and not separately. There is also now widespread international acknowledgement for the idea of mainstreaming disaster risk management into development planning, particularly at the local level of government. The central argument of this study is that by integrating disaster risk management plans into integrated development plans at the local level, the risks faced by communities can be reduced. Risks can be even further reduced, and development enhanced when communities play an active role in disaster risk management. Within this context, the main objective of the study was to develop a model for integrating disaster risk management plans into integrated development plans at the local level. To achieve this key objective, the study used theoretical and empirical studies. The theoretical aspect focussed on international frameworks and national legislation for Disaster Management. Legislative requirements pertaining to the involvement of communities in integrated development planning were explored, as was the literature on asset-based community development. Empirical research complimented the theoretical research through the use of qualitative methods to collect data. This involved semi-structured interviews with eight government officials involved in provincial, district and municipal Disaster Management programmes, and focus group discussions with sixty ward committee members, so that community viewpoints would be included. The findings of the study reveal that the integration of disaster risk management plans into integrated development plans at the local level can greatly contribute towards reducing the risks faced by communities, especially high-risk communities. The study also revealed that by carefully considering and using community assets, local government could ameliorate the financial effects of Disaster Management and empower communities as first responders. The thesis gives an outline of a model that may be used by local government to integrate risks and community assets into an integrated development plan.
- Full Text:
- Date Issued: 2018
A critical analysis of organisational justice in the South African financial service industry
- Authors: Mrwebi, Viwe
- Date: 2018
- Subjects: Organizational behavior , Financial services industry -- South Africa -- Management Intrinsic motivation Employee retention Labor turnover
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33065 , vital:32513
- Description: Organisational justice has captured the interest of scholars in recent years since it is associated with the perceptions and reactions of an individual, to the presence of fairness in an organisation. It thus captures what an individual feel or evaluates to be, morally correct rather than viewing it to be something prescriptive. This study was aimed at investigating the extent of organisational justice on organisational citizenship behaviour, ethical behaviour and employee retention in the South African financial services industry. A hypothetical model and measuring instrument was developed in order to investigate factors that may influence the organisational justice in the financial services industry. Six independent variables (trustworthiness of management, employee engagement, reward system, organisational transparency, two-way communication and organisational climate) were identified as variables that have the potential to influence organisational justice (mediating variable). It was also hypothesised that organisational justice) has the potential to affect the dependent variables (organisational citizenship behaviour, ethical behaviour and employee retention). Furthermore, nine null-hypotheses were developed to test the relationship between independent, mediating and dependent variables. All these variables were clearly defined and operationalised with various items that were obtained from other measuring instruments or self-developed items. A quantitative research approach followed. This study made use of the non-probability sampling technique, specifically convenient and judgemental sampling, as there is no data base of financial services firms available in South Africa. A purposive sample of 800 respondents was drawn from four provinces in South Africa. Factor and regression analyses were used to test the significance of the relationship between the various independent and dependent variables. The mediating variable of organisational justice was viewed by respondents as a two-dimensional construct, namely procedural-interactional justice and distributive justice. Consequently, intrinsic rewards, extrinsic rewards, organisational transparency and organisational climate were identified as independent variables that could have an impact on the procedural-interactional justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between trustworthiness of management and employee engagement and procedural-interactional justice. The independent variables, trustworthiness of management, extrinsic rewards and organisational climate, could have an impact on distributive justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between employee engagement, intrinsic rewards, organisational transparency and distributive justice. The findings of this study have contributed to the body of knowledge in the financial services literature in South Africa, by developing a theoretical model and a measuring instrument of organisational justice in the financial services industry. The antecedents of organisational justice in the financial services industry are not well documented in literature and findings of this study could thus contribute towards closing this gap in literature. The findings of this study could also inform policy formulation to assist with the implementation of organisational justice programmes in the financial services industry. This study provided useful and very practical guidelines to organisations in order to ensure the effective strategising and management of OJ that could enhance their local and global competitiveness and long-term survival.
- Full Text:
- Date Issued: 2018
- Authors: Mrwebi, Viwe
- Date: 2018
- Subjects: Organizational behavior , Financial services industry -- South Africa -- Management Intrinsic motivation Employee retention Labor turnover
- Language: English
- Type: Thesis , Doctoral , DPhil
- Identifier: http://hdl.handle.net/10948/33065 , vital:32513
- Description: Organisational justice has captured the interest of scholars in recent years since it is associated with the perceptions and reactions of an individual, to the presence of fairness in an organisation. It thus captures what an individual feel or evaluates to be, morally correct rather than viewing it to be something prescriptive. This study was aimed at investigating the extent of organisational justice on organisational citizenship behaviour, ethical behaviour and employee retention in the South African financial services industry. A hypothetical model and measuring instrument was developed in order to investigate factors that may influence the organisational justice in the financial services industry. Six independent variables (trustworthiness of management, employee engagement, reward system, organisational transparency, two-way communication and organisational climate) were identified as variables that have the potential to influence organisational justice (mediating variable). It was also hypothesised that organisational justice) has the potential to affect the dependent variables (organisational citizenship behaviour, ethical behaviour and employee retention). Furthermore, nine null-hypotheses were developed to test the relationship between independent, mediating and dependent variables. All these variables were clearly defined and operationalised with various items that were obtained from other measuring instruments or self-developed items. A quantitative research approach followed. This study made use of the non-probability sampling technique, specifically convenient and judgemental sampling, as there is no data base of financial services firms available in South Africa. A purposive sample of 800 respondents was drawn from four provinces in South Africa. Factor and regression analyses were used to test the significance of the relationship between the various independent and dependent variables. The mediating variable of organisational justice was viewed by respondents as a two-dimensional construct, namely procedural-interactional justice and distributive justice. Consequently, intrinsic rewards, extrinsic rewards, organisational transparency and organisational climate were identified as independent variables that could have an impact on the procedural-interactional justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between trustworthiness of management and employee engagement and procedural-interactional justice. The independent variables, trustworthiness of management, extrinsic rewards and organisational climate, could have an impact on distributive justice to predict organisational citizenship behaviour and reputable employee retention in the financial services industry. No relationships were identified between employee engagement, intrinsic rewards, organisational transparency and distributive justice. The findings of this study have contributed to the body of knowledge in the financial services literature in South Africa, by developing a theoretical model and a measuring instrument of organisational justice in the financial services industry. The antecedents of organisational justice in the financial services industry are not well documented in literature and findings of this study could thus contribute towards closing this gap in literature. The findings of this study could also inform policy formulation to assist with the implementation of organisational justice programmes in the financial services industry. This study provided useful and very practical guidelines to organisations in order to ensure the effective strategising and management of OJ that could enhance their local and global competitiveness and long-term survival.
- Full Text:
- Date Issued: 2018
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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- Date Issued: 2018
A critical analysis of the establishment, conceptualisation, design and curriculum component selection of Master of Education programmes at selected Tanzanian universities
- Authors: Ramadhan, Maryam Khamis
- Date: 2018
- Subjects: Master of education degree Tanzania , Universities and colleges Curricula Tanzania , Universities and colleges Evaluation , Teacher effectiveness Tanzania , Master of education degree , Educational change Tanzania , Secondary school teachers Tanzania , Pedagogical content knowledge Tanzania , Universities and colleges Administration , Critical realism
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/62214 , vital:28139
- Description: There is a dearth of research on how the design and curriculum of a Master of Education (MEd) qualification for university-based teacher educators of prospective secondary school teachers may or may not contribute to the problem of poor secondary school learning outcomes in Tanzania. This qualitative study analyses the establishment, conceptualisation, design and curriculum components of selected MEd programmes with the purpose of identifying and explaining the conditions enabling and/or constraining the development of quality teacher educators. The research used a case study design to investigate how and why particular knowledge is privileged in two MEd programmes at two Tanzanian universities with a view to probing the relevance of the knowledge to teacher educators professional roles and practices. The study used critical realism as an under-labourer to investigate power structures and the generative and causal mechanisms underlying the two MEd programmes. The study draws on aspects of Bernstein’s theory as analytical tools to explain what emerges from the data. The data was collected from interviews, document analysis and observation, and analysed using thematic analysis, abductive and retroductive modes of inference. The research revealed and explains how underlying structural and agential mechanisms have shaped the establishment, conceptualisation and curriculum design of the two MEd programmes. The findings revealed a strong relationship between constraints, including the lack of appropriate MEd design team and the inadequacy of resources and facilities, and the quality of MEd graduates. Such constrains are possible mechanisms associated with the agential actions of the top administrators affect the relevance and appropriateness of the MEd curriculum components, the effective lecturers transmission and students acquisition of knowledge and skills. The research also explored how underlying mechanisms shaped the selection of course content and the privileging of certain types of teacher knowledge. These mechanisms include programme entry qualification, curriculum arrangement of core and elective courses, the lack of awareness of the knowledge and skills requisite for teacher educators’ specialisation, and the absence of recontextualisation principles to guide appropriate selection and recontextualisation of the relevant teacher educator’s courses. There is evidence that both MEd programmes have insufficient pedagogical knowledge and lack large components of academic content knowledge of teaching. An emphasis on individual disciplinary education courses with strong boundaries between modules and topics, aimed at developing specific education specialisations, results in teacher educator professional knowledge being less developed. Furthermore the accumulation and repetition of inappropriate knowledge has resulted in these programmes being weak regions for teacher educators’ professional fields of practice. This has implications for the quality of the secondary school teacher professional development courses on which these MEd graduates teach. It raises questions about the quality of the secondary school teachers being produced, and the extent to which this is contributing to the disappointing performance of Tanzanian schooling. The study generates insights into the mechanisms and conditions constraining the development of quality teacher educators. These conditions include the domination of higher education by customer demand, weak university regulatory systems, and the autonomy of university administration in terms of programme approval and other academic operations. Some administrators and lecturers showed an understanding of what would enable quality teacher educator development in the MEd programme. The findings of the research may help to strengthen and enhance quality assurance in the Master of Education programmes for teacher educators in Tanzania in ways that help develop quality secondary school teachers and improve school learning outcomes.
- Full Text:
- Date Issued: 2018
- Authors: Ramadhan, Maryam Khamis
- Date: 2018
- Subjects: Master of education degree Tanzania , Universities and colleges Curricula Tanzania , Universities and colleges Evaluation , Teacher effectiveness Tanzania , Master of education degree , Educational change Tanzania , Secondary school teachers Tanzania , Pedagogical content knowledge Tanzania , Universities and colleges Administration , Critical realism
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/62214 , vital:28139
- Description: There is a dearth of research on how the design and curriculum of a Master of Education (MEd) qualification for university-based teacher educators of prospective secondary school teachers may or may not contribute to the problem of poor secondary school learning outcomes in Tanzania. This qualitative study analyses the establishment, conceptualisation, design and curriculum components of selected MEd programmes with the purpose of identifying and explaining the conditions enabling and/or constraining the development of quality teacher educators. The research used a case study design to investigate how and why particular knowledge is privileged in two MEd programmes at two Tanzanian universities with a view to probing the relevance of the knowledge to teacher educators professional roles and practices. The study used critical realism as an under-labourer to investigate power structures and the generative and causal mechanisms underlying the two MEd programmes. The study draws on aspects of Bernstein’s theory as analytical tools to explain what emerges from the data. The data was collected from interviews, document analysis and observation, and analysed using thematic analysis, abductive and retroductive modes of inference. The research revealed and explains how underlying structural and agential mechanisms have shaped the establishment, conceptualisation and curriculum design of the two MEd programmes. The findings revealed a strong relationship between constraints, including the lack of appropriate MEd design team and the inadequacy of resources and facilities, and the quality of MEd graduates. Such constrains are possible mechanisms associated with the agential actions of the top administrators affect the relevance and appropriateness of the MEd curriculum components, the effective lecturers transmission and students acquisition of knowledge and skills. The research also explored how underlying mechanisms shaped the selection of course content and the privileging of certain types of teacher knowledge. These mechanisms include programme entry qualification, curriculum arrangement of core and elective courses, the lack of awareness of the knowledge and skills requisite for teacher educators’ specialisation, and the absence of recontextualisation principles to guide appropriate selection and recontextualisation of the relevant teacher educator’s courses. There is evidence that both MEd programmes have insufficient pedagogical knowledge and lack large components of academic content knowledge of teaching. An emphasis on individual disciplinary education courses with strong boundaries between modules and topics, aimed at developing specific education specialisations, results in teacher educator professional knowledge being less developed. Furthermore the accumulation and repetition of inappropriate knowledge has resulted in these programmes being weak regions for teacher educators’ professional fields of practice. This has implications for the quality of the secondary school teacher professional development courses on which these MEd graduates teach. It raises questions about the quality of the secondary school teachers being produced, and the extent to which this is contributing to the disappointing performance of Tanzanian schooling. The study generates insights into the mechanisms and conditions constraining the development of quality teacher educators. These conditions include the domination of higher education by customer demand, weak university regulatory systems, and the autonomy of university administration in terms of programme approval and other academic operations. Some administrators and lecturers showed an understanding of what would enable quality teacher educator development in the MEd programme. The findings of the research may help to strengthen and enhance quality assurance in the Master of Education programmes for teacher educators in Tanzania in ways that help develop quality secondary school teachers and improve school learning outcomes.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- 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.
- Full Text:
- 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.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- Date Issued: 2018
A critical assessment of the performance management system and its effect on service delivery : a case study of the Eastern Cape Department of Education
- Authors: Nela, Nobelungu Diana
- Date: 2018
- Subjects: Performance--Management Performance standards--South Africa--Eastern Cape
- Language: English
- Type: Thesis , Doctoral , Public Administration
- Identifier: http://hdl.handle.net/10353/15133 , vital:40189
- Description: The study focused on a critical assessment of the performance management system and its impact on service delivery: a case study of the Eastern Cape Department of Education, South Africa. Significantly poor performance by the department is also experienced in different areas of the establishment. The theory employed is the Balanced Score Card. A Balanced Score Card is a strategic performance management tool in the form of a semi-structured report supported by tested design methods and tools that can be used by managers to keep track of execution of activities by the staff within their control. The research approach that was used in the study was a mixed method, which is a combination of the quantitative and qualitative methods. Mixed method is chosen because of its strength of drawing on both qualitative and quantitative research and minimizing the limitations of both approaches. The data collected was categorised into themes and it is from these themes and / or patterns that the main findings of the research study were formulated for the qualitative part of the research study. Quantitative data was analysed using inferential statistics and the interview guide was transcribed. Analytic induction was used as a method to analyse qualitative data. For interview guide semi – structured interview guide was used to study principal’s views and for the inferential statistics. For quantitative aspect of the questionnaire data was analysed using descriptive and inferential statistics. Three instruments were employed to collect data in the study, the questionnaire, semi-structured interview and document analysis. The research showed that the training failed to teach what successful performance is, as expected, among others. The study also indicated that EMS PMDS is not assessing employees’ performance accurately. The results showed that no discussion on ways of improving performance is made where performance has not met minimum standards. The study recommends education and adequate training of departmental employees as well as monitoring and evaluation of the process.
- Full Text:
- Date Issued: 2018
- Authors: Nela, Nobelungu Diana
- Date: 2018
- Subjects: Performance--Management Performance standards--South Africa--Eastern Cape
- Language: English
- Type: Thesis , Doctoral , Public Administration
- Identifier: http://hdl.handle.net/10353/15133 , vital:40189
- Description: The study focused on a critical assessment of the performance management system and its impact on service delivery: a case study of the Eastern Cape Department of Education, South Africa. Significantly poor performance by the department is also experienced in different areas of the establishment. The theory employed is the Balanced Score Card. A Balanced Score Card is a strategic performance management tool in the form of a semi-structured report supported by tested design methods and tools that can be used by managers to keep track of execution of activities by the staff within their control. The research approach that was used in the study was a mixed method, which is a combination of the quantitative and qualitative methods. Mixed method is chosen because of its strength of drawing on both qualitative and quantitative research and minimizing the limitations of both approaches. The data collected was categorised into themes and it is from these themes and / or patterns that the main findings of the research study were formulated for the qualitative part of the research study. Quantitative data was analysed using inferential statistics and the interview guide was transcribed. Analytic induction was used as a method to analyse qualitative data. For interview guide semi – structured interview guide was used to study principal’s views and for the inferential statistics. For quantitative aspect of the questionnaire data was analysed using descriptive and inferential statistics. Three instruments were employed to collect data in the study, the questionnaire, semi-structured interview and document analysis. The research showed that the training failed to teach what successful performance is, as expected, among others. The study also indicated that EMS PMDS is not assessing employees’ performance accurately. The results showed that no discussion on ways of improving performance is made where performance has not met minimum standards. The study recommends education and adequate training of departmental employees as well as monitoring and evaluation of the process.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- Date Issued: 2018
A critical review of sanctioned knowledge production concerning abortion in Africa: Implications for feminist health psychology
- Macleod, Catriona I, Chiweshe, Malvern T, Mavuso, Jabulile M-J J
- Authors: Macleod, Catriona I , Chiweshe, Malvern T , Mavuso, Jabulile M-J J
- Date: 2018
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/444212 , vital:74207 , xlink:href="https://doi.org/10.1177/1359105316644294"
- Description: Taking a feminist health psychology approach, we conducted a systematic review of published research on abortion featured in PsycINFO over a 7-year period. We analysed the 39 articles included in the review in terms of countries in which the research was conducted, types of research, issues covered, the way the research was framed and main findings. Despite 97per cent of abortions performed in Africa being classifiable as unsafe, there has been no engagement in knowledge production about abortion in Africa from psychologists, outside of South Africa. Given this, we outline the implications of the current knowledge base for feminism, psychology and feminist health psychology in Africa.
- Full Text:
- Date Issued: 2018
- Authors: Macleod, Catriona I , Chiweshe, Malvern T , Mavuso, Jabulile M-J J
- Date: 2018
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/444212 , vital:74207 , xlink:href="https://doi.org/10.1177/1359105316644294"
- Description: Taking a feminist health psychology approach, we conducted a systematic review of published research on abortion featured in PsycINFO over a 7-year period. We analysed the 39 articles included in the review in terms of countries in which the research was conducted, types of research, issues covered, the way the research was framed and main findings. Despite 97per cent of abortions performed in Africa being classifiable as unsafe, there has been no engagement in knowledge production about abortion in Africa from psychologists, outside of South Africa. Given this, we outline the implications of the current knowledge base for feminism, psychology and feminist health psychology in Africa.
- Full Text:
- 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.
- Full Text:
- Date Issued: 2018
- 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.
- Full Text:
- Date Issued: 2018