Masters Degrees (Management)

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An investigation into the principles of purchasing and materials management of Metal Box in the Durban area, with special reference to practice and techniques of purchasing and materials management.
(1988) Naidoo, Dasabalan Arumugam.; Herbst, George.
No abstract available.
Administration of municipal bus transport with specific reference to the Durban City Council.
(1991) Moodley, Dayalan.; Reddy, Purshottama Sivanarain.
No abstract available.
Intergovernmental fiscal relations in South Africa.
(1999) Shabalala, Dumisani Sipho Derrick.; Vally, Imtiaz A. S.
Objective of the study. This study is about the intergovernmental fiscal relations in South Africa. The primary objective is to review the international experience of fiscal decentralisation with the view to providing answers to the issue of revenue sharing, problems of expenditure and revenue assignment, and the impact of the whole decentralization on the size of the public sector in South Africa. Methodology. The methodology adopted in this study includes (1) a review and comparison of the practise of fiscal decentralisation in four countries, and (2) an econometric investigation into the impact of fiscal decentralisation on the size of the public sector, using time series quarterly data for the period 1993/94 to the second quarter of 1998/99. Regarding the econometric investigation, a single linear regression model including fiscal decentralisation, fiscal collusion, income and population are assumed to influence the size of the public sector. Study Findings. Our analysis provides certain interesting results. First, the countries reviewed tend to assign functions in a manner that is consistent with the public finance theory that functions that are distributive in nature and those that are meant to ensure the country's stability should be reserved exclusively for the federal or national government. Whereas the Australian, Canadian and Brazilian's revenue decentralization show a number of significant taxes that are devolved to the lower levels of government, Germany represents a strong collection at the center. The discrepancy is compensated for by the use of equalization grants in the German model. Second, fiscal decentralisation is found to exert a negative influence on the size of the public sector, although the impact is statistically not significant. The insignificance of the impact of fiscal decentralisation on the size of the public sector is explained in terms of the fact that there has, in fact, been very little decentralisation in South Africa. The size of the provincial and local government own source revenue relative to the consolidated general government expenditure is very little, pointing to the serious lack of revenue raising powers by the sub-national governments and thus the absence of any meaningful extent of decentralisation. Third fiscal-collusion exerts a significant negative influence on the size of the public sector. That is, the size of the public sector will reduce if provinces and local authorities are granted enough power to raise their own revenues. This result indicates that the massive transfers of revenue from the national government to the provinces and local authorities (revenue sharing) significantly reinforces the expanding influence of the decentralised expenditures financed through revenue transfers. Fourth, the overall size of the country's population is found to be inversely related to the size of the public sector supporting the argument that as population increases, economies in providing services are reaped.
An investigation into the key growth factors for small Indian retailers in some of the previous group areas of Pietermaritzburg : the role of marketing.
(1999) Soni, Sanjay Shantilal.; Bbenkele, Edwin Chookole.
The problem this study addresses is the key factors which have played an important role in the growth of small Indian retailers situated in some of the previous Group Areas of Pietermaritzburg. More particularly, the intention was to examine what role marketing played in this growth. The main reason for undertaking this study is that it seems that many small Indian retailers appeared to have exhibited growth despite having been affected by Apartheid and other problems commonly associated with being small. This study is unique in that it studies growth ie. a positive phenomenon amidst difficult situations ie. Apartheid and problems that are inherent in being small. This problem is explored by firstly analysing literature on the history of small Indian retailers in South Africa with the intention of identifying possible factors which may have played an important role in their growth. Stemming from this exploratory study into the history of small Indian trade in South Africa were the following factors which seemed to have played an important role in their growth: a. business experience and skills, b. hard work and support especially from family members, c. good knowledge of the needs of Indian customers, d. superior service, e. competitive prices, f. keeping overheads low, g. adequate capital possessed particularly by small Passenger Indian retailers, h. effectively identifying and exploiting opportunities. Secondly, the literature was once again explored to ascertain and examine factors which have been known to play an important role in business and more specifically small business growth. Having examined the literature, it was found that such growth factors could be grouped under six broad headings viz. Personal, Marketing, Financial, Technical, Management, and General. Relating what seemed to have played an important role historically in South Africa in the growth of small Indian retailers to what has been known to play an important role in small business growth generally, it was found that there were a number of common associations. Hence, this allowed for the generation of the following hypotheses: The growth of small Indian retailers in some of the previous Group Areas of Pietermaritzburg was because of: Hypothesis I (HI) - Personal Factors, Hypothesis 2 (H2) - Financial Factors, Hypothesis 3 (H3) - Marketing Factors, Hypothesis 4 (H4) - Management Factors, Hypothesis 5 (H5) - Technical Factors, Hypothesis 6 (H6) - General Factors. A survey was conducted in two areas which were part of the previous Group Areas of Pietermaritzburg and are often referred to as the 'hub' of Indian retailer activity in Pietermaritzburg with a high concentration of small Indian retailers. The areas in question were the 'bottom end of town' which included all those businesses in Church Street between East and Retief Streets; the other area included businesses in Old Greytown Road between Naidoo and Allandale Roads. A total of 67 small retailers were interviewed who survived for at least three years, were in business during the Apartheid era, and exhibited some form of growth during this period. Cluster/area samples were chosen on the basis of convenience and judgement to suit the financial and time constraints of the study; and elements were included in the sample randomly but in proportion to the size of their clusters/areas in the total cluster/area population. The 67 businesses studied were classified as low, medium, and high growth using Hatten's (1997) and Walker's (1988) growth models. There were 31 low growth, 32 medium growth, and 4 high growth businesses. The most important factors in this study were found to be in order of importance: personal, financial, marketing, management, and technical. In addition, the results of the qualitative study revealed that Culture and Religion, Group Areas, and past business experience also played an important role in business growth, in this study. The 'top ten' sub factors in this study were found to be: Honesty, Hard Work, Commitment, Involvement, Common Sense, A belief in Superior Quality and Service, Learning from Failure, Knowledge of Business and Market, Adequate Capital, Price. In testing the hypotheses, using the Chi-squared test, it was found that there were significant relationships between business growth and personal, financial, marketing, management, and technical factors, at the 95% confidence level. For all factors, using the Chi-squared test, significant differences, and high frequency counts were apparent at levels of importance thus suggesting that all factors studied were at least important in the growth of small Indian retailers situated in some of the previous Group Areas of Pietermaritzburg. The results of this study may be useful to: a. prospective small business people wanting to increase their chances of growth, b. those small businesses that want to increase their growth, c. those small businesses experiencing growth problems, d. small business operators from disadvantaged backgrounds, e. organisations involved in small business development, support, and training. The limitations of this study include: a. the lack of a pre-prepared sampling frame, b. unique results which may not be applicable to other small businesses, c. lack of literature on small business growth and the history of Indian trade in South Africa, d. inapplicability of the chi-square test for businesses in the high growth category due to a small cell size, e. restricted response from the Likert scale measurement used.
The use of soft systems thinking as a process of inquiry to identify a relevant system to facilitate the change process of tourism education and training a tertiary institution in KwaZulu-Natal.
(1999) Quigley, Williams James.; Petkov, Doncho.
Tourism is globally rated as the World's biggest industry by gross domestic product. In South Africa it is hoped that the tourism industry will show growth that will positively affect the economy of the country. In particular, as tourism is noted as a labour intensive industry, it is expected that growth in this sector will create many jobs. In order to support this growth this study examines the need for tourism tertiary education and in particular how the use of soft systems methodologies is able to guide the management team of a tertiary institution as it re-examines the responses of the institution to influences that surround tertiary tourism education. The problem of tertiary tourism education proves to be particularly complex and unstructured in that it requires the coordination of many traditional disciplines that are each able to contribute elements to the study of tourism. Stemming from conventional scientific method a tradition of isolationism has evolved whereby individual elements of the tourism system operate independently with little interaction with other elements. Systems thinking recognises the interdependence and interrelatedness of all the elements in a system not least human elements. Although traditionally excluded from study, the subjective values and beliefs of people are actively solicited by systems thinkers who propose that only by embracing these beliefs, in a value full inquiry, is it possible to establish a self learning and self modifying education system suited to the changing demands of a turbulent industry such as tourism. The primary purpose of this work is to use systems thinking to build and implement a framework for improvement by restructuring tourism education in a large tertiary institution. The research intends to plot the course of change and organisational learning as the tertiary institution endeavours to re-align itself to the ever changing requirements of its customers. The dissertation does not seek, nor does it find, a neat packaged solution to the messy problem of tertiary tourism education in KwaZulu-Natal. This is not in the nature of soft systems thinking, which is about inquiry and better ways of seeing, and not primarily about proving or disproving hypotheses.
Application of critical systems thinking within Telkom (SA) performance management systems.
(2000) Jaca, Reginald Siyabulela.; Petkov, Doncho.
This dissertation explores the applicability of the Critical System Thinking (CST) methodology known as Total Systems Intervention (TSI) version one to the complex problems related to the practice of the Performance Management System at Telkom SA. As a point of departure, this research provides a historical analysis of a non-systemic management approach - Business Process Reengineering (BPR) and several uni-demensional hard and soft systems approaches and their contributions to the emergence and development of CST. It is argued that, given the messy and ill-structured problems that emerge as a result of the implementation of Performance Management Systems (PMS) at Telkom, a pluralist problem solving methodology such as TSI is the appropriate methodology applicable to the problem under concern.
A history of the South African textile industry : the pioneering phase, 1820-1948.
(2000) McDowell, James Carol.; Freund, William Mark.
The aim of this thesis is to bring together scattered information about the South African textile industry in an endeavour to give its growth some semblance of order up to 1948. The thesis commences by looking at the early colonial period, from the arrival of the 1820 Settlers and the first mill they established. As wool and cotton are basic commodities in the textile industry, these are dealt with from the arrival of Jan van Riebeeck in 1652, as is the colonial economy. The development of the industry is tabled , in chronological order, from 1822 covering where mills were sited and their founders. Two chapters are devoted to the leading pioneers in the industry - Harris, Mauerberger, Beier and Frame. The position of trade unions and the role of the state in the industry are looked at, subsequently. The thesis concludes with an assessment of the industry up to 1948. The question is posed as to the future of the textile industry in the South African economy.
The application of Viable System Model(VSM) in the context of establishing, maintaining and restoring a Culture of Learning, Teaching and Service (COLTS) in a school : an organizational setting.
(2001) Nhlabathi, Zandile Florence.; Taylor, Robert Gordon.
The establishment, restoration, enhancement and maintenance of the Culture of Learning, Teaching and Service (COLTS) in a school, remains a precondition for a successful Education System. Colts aims at restoring functionality in the schools with the view to improve the quality of learning and teaching activities. The COLTS campaign programmes were launched in February 1997 by the then President Mandela, to promote a culture of learning, teaching and service in every institution in the country. From the National to Circuit level the focus is directly or indirectly devoted to the Culture of Learning, Teaching and Service in a school. The Culture of Learning, Teaching and Service promotes the idea that it is the duty of educators to teach and of learners to learn. The question is how Learning, Teaching and Service structures, processes ensure viability with the application of a Viable System Model (VSM) in a school The Viable System Model is a powerful diagnostic tool to promote viability in an organization. Therefore, the Viable System Model is applied as a methodology for understanding structures and processes of learning and teaching in a school. The application of a Viable System Model in the context of learning and teaching is used as a consistent intervention tool to develop the organizational competence. The application of a Viable System Model as an intervention tool in managing the Culture of Learning, Teaching and Service becomes a powerful learning experience or challenge for schools. The core business of any school organization is learning and teaching; thus its mechanisms for identity and viability determine survival and success. This demands that the learning and teaching programmes or approaches need to adapt to the changing environment and the new approaches require a new way of thinking, research and learning. Therefore, the Viable System Model is applied as a methodology that is capable of improving performance in a school as an organization. It is used as a diagnostic tool to check the culture of learning, teaching and service structures and processes to ensure viability and effectiveness. The culture of learning, teaching and service context explores the usefulness of VSM in dealing with complex situations in the organization. The aim is to use a Viable System Model to improve synergy between learning and teaching autonomy of parts and the whole school. It is hoped that the usefulness a of Viable System Model in the culture of learning, teaching and service context will develop a school's competence. The restoration of COLTS is a challenge to both the Education System and school community. The VSM is applied at different levels of COLTS to make specific recommendations, taking into consideration the internal and external environment. The VSM theory is used to pinpoint the various systemic or structural constraints within and outside the school. For schools to succeed as adaptive goal-seeking entity, they need understanding and application of VSM. The relevance of VSM theory such as the idea of recursion, cybernetic principles and arrangement of functions at different levels provide organizations with flexibility they need to survive in complex changing environments. Through the application of a Viable System Model, schools are encouraged to learn and understand how change unfolds through circular patterns of interaction rather than linear patterns. The discord or common faults, constraints and harmonising elements in the COLTS scenario reveal that the relationship between school and the environment should be understood as ongoing processes that need to be maintained. Therefore, the COLTS activities should meet the business idea of the organization and the principles of viability. To achieve learning and development in COLTS context, schools need to practice new behaviour skills and integrate new skills into new ways of thinking and doing. The school has to seize the opportunities created by the process of using a Viable System Model as a tool for maintaining COLTS in school. In conclusion, personal living model and the Toulmin Argument Model are included as part of systematic management, reflection and learning experiences. The models are a self-reflective process of how I can deal with COLTS issue in my organization which becomes an on - going process for personal and school as an organization to develop into new thinking horizons in COLTS context.
Printed newspapers and on-line news : a study of the factors influencing consumer acceptance of electronic news via the internet.
(2001) Stromnes, Leif.; Poovalingam, Kasthuri.
The aim of this study was to determine the factors influencing readership of electronic news via the Internet. The status of printed news in the changing news environment was also investigated in the light of increasing electronic news readership. In order to achieve this aim, current electronic news readers were probed on their Internet news readership. The findings indicated that although traditional printed news was still very widely read, the shift amongst Internet users seemed to be towards reading more electronic news in the future. This study found that the two most significant factors that will lead to an increase in electronic news readership are the following: • This medium being accessed free of charge, i.e. where no monthly Internet subscriptions need to be paid. This has been achieved through free Internet access via ABSA since 16 February 2001; and • an improvement in the speed of access. The fact that traditional printed newspapers can be read in an informal environment seemed to be the single most important factor in maintaining its popularity.
An investigation of the footwear cluster as a possible solution to the problems caused by globalization in the Pietermaritzburg-Msunduzi footwear industry.
(2001) Stilwell, Thomas.; Hickson, Michael.
The study explores the problems faced by the Pieterrnaritzburg-Msunduzi footwear industry as a consequence of globalization. International examples of policies regarded as possible solutions to the problems being experienced are reviewed. The study, a literature review, is based on the findings listed in Stilwell (1999) in which the problems which the Pieterrnaritzburg-Msundusi footwear industry faced were described. The current study extended and expanded on this work by not only looking at the causes of the problems being experienced by the industry, but by evaluating policies which could improve the situation with reference to Pieterrnaritzburg-Msundusi. The primary research objectives of the study were to analyse the local footwear industry's situation, gathering information concerning the levels of employment and output using original data from the most recent Census ofManufacturing. This data was interpreted to reveal changes that had taken place in the local footwear industry to establish what the main causes ofthese changes were. The secondary objective was to evaluate flexible manufacturing and the footwear cluster as possible solutions to the problems which have been identified. The importance of the SN11'v1E in aiding the industry's plight was also highlighted and the significance of these smaller industries discussed. The study concludes with recommendations for pursuing the footwear cluster concept in Pieterrnaritzburg-Msunduzi.
An investigation of inflationary expectations, money growth, and the vanishing liquidity effect of money on the interest rate in South Africa : analysis and policy implication.
(2001) Soopal, D. C.; Simson, Richard Andrew.
This thesis measures the extent to which the interest rate falls after an increase in the money supply. Even though the South African Reserve Bank has as a commitment, a goal for the inflation rate to vary between a prescribed band, it still needs to be able to use active monetary policy if economic conditions require intervention. To this end it is of interest to measure the number of quarters for which interest rates remain low after the liquidity of the macro-economy improves. In the monetary literature (for example Melvin (1983)) there are methods that have been used to measure the duration of the decline in the interest rate. These models have not to our knowledge been tested using South African data. We find evidence that the monetary authorities can induce falling interest rates for approximately one quarter using appropriate monetary policy. This result was subjected to testing under alternative assumptions concerning the structure of the error term and found to be robust. This thesis argues for the first time, that there may not be a set pattern to the time path of the interest rate, and inflationary expectations may cause the interest rate to rise, however, this rise is not confined to one uniform adjustment over time, but may occur in separate discrete adjustments. This theoretical innovation and the possibility of an identification problem suggested we estimate another more general model of interest rate determination The second model we estimate is that of Mehra (1985). After a careful analysis of the data to ensure that there are no major statistical problems with the South African data, we find that inflationary expectations result in a higher interest rate especially in times of higher expected inflation. Thus, one benefit of the Reserve Bank's current policy that aims for a band between which the rate of inflation (appropriately defined) must fall, is an improved operation of the transmission mechanism. Therefore, if intervention is required, say, if the economy suffers a severe supply shock, then monetary policy can be effective.
A systems thinking assessment of project management.
(2002) Van Dyk, Bruno Fernando.
Is it possible to improve project management practice by incorporating systems thinking techniques and tools in the process? This is the simple premise on which this study is based. It is a premise that is not particularly ambitious, but one which potentially may assist project management in certain environments to become more effective in practice. Why is it that project management needs to become more effective in practice? This is owing to a growing body of knowledge that points to the difficulties encountered by the practice of project management in complex environments. In simple terms, the literature has it that since project management is a 'hard' approach to problem solving, it cannot respond adequately to change and/or unexpected phenomena thrown at it by an unsympathetic environment. The incorporation, therefore, of a 'soft' approach in project management practice, like for instance, systems thinking techniques and tools, should make project management as an approach more robust and effective in difficult and problematic environments. The testing of a hybrid project management/systems thinking model, therefore, is what is attempted in this study. In what way does this study seek to apportion value on this hybrid model? This study makes use of meta-learning to the degree that it tests its own hypothesis in the process of its writing. The idea here is that the study itself be treated as a 'project' and that it be completed by utilising this hybrid model which incorporates both traditional project management methodologies, and systems thinking techniques and tools. This may be viewed as a curious conceit, but it is hoped that the reader will not find it untenable, and thus an invalid assessment of how this hybrid approach can function. The outcomes should speak for themselves, whether positive or negative. Clearly, to pursue this line of questioning requires a working knowledge of both project management practice and systems thinking. These two approaches to problem solving are discussed at length in this study, with pointers to their strengths and weaknesses, and to their potential for useful interaction, and a hybrid model is mooted which, it is envisaged, should prove useful to project managers. How does one assess the success of the new hybrid model? There are various ways that one can check the hypothesis, but ideally one would need to closely observe the life-cycle of an actual project, a project that is implemented and completed using the hybrid model mooted earlier. This kind of project is not always particularly easy to come by, nor is it a simple procedure to convince a project manager to adopt such a hybrid approach. It is for this reason, therefore, that this study is treated as a 'project' and its efficacy as a project commented on during the course of and at the conclusion of the study.
Political risk and capital flight in South Africa.
(2002) Shimwela, Maka Nikubuka.; Simson, Richard Andrew.
Developing countries have low levels of capital. They are usually net borrowers, supplementing their low domestic savings with external finance. During the 1970s and 1980s many developing countries borrowed from international financial institutions on a large scale. Surprisingly, private citizens of these developing countries were investing in foreign assets at an increasing rate. This observation raised a great deal of interest among academics, policy-makers and the general public concerning capital flight from developing countries . Some of the effects of capital flight on the domestic economy of a developing country are as follows : Firstly, capital flight causes a reduction in available resources to finance domestic investment. This leads to a decline in the rate of capital formation and adversely affects the developing country's economic growth rate. Secondly, capital flight reduces the government's ability to tax all the income of its residents because the government experiences difficulty in taxing wealth held abroad as well as income that is generated from that wealth. Capital flight thus reduces government revenues and the ability to service external debt. Thirdly, as the government revenues fall with the erosion of a tax base there is an increased need to borrow from international financial institutions thereby increasing the foreign debt burden. Capital flight conforms to the portfolio allocation theory , which states that capital flows are determined by rates of return and risk. Capital flows respond positively to higher rates of return and negatively to risk. The present study investigates the effect of political risk on the magnitude of capital flight in South Africa over the period 1960-1995. South Africa is a good test case because the country experienced high political risk and capital flight for many of the years between 1960 and 1995. We replicate the Fedderke and Liu's study (1999) by recollecting the data from original sources. After conducting tests for cointegration we estimate the impact of political risk measured by a political instability index on capital flight. We find support for the hypothesis that higher instability results in greater capital flight. This is the result we are able to replicate thus supporting Fedderke and Liu. We also use our results to show how capital flight can depreciate the exchange rate. Finally we point to. some possible policy implications.
An in-depth look at the positioning strategy of the University of Natal, Pietermaritzburg, based on scholar and student perceptions.
(2003) Garden, Lisa-Claire.; Ellis, Deborah Ann.
This research has been conducted in an attempt to aid the University of Natal, Pietermaritzburg, in being more market oriented in a market that, until recently, saw little need to market its institutions in the past. Traditionally tertiary educational institutions have relied on their reputation to attract students. Fortunately tertiary institutions have recognised the need for marketing and positioning themselves in the market. Scholars highlighted what they considered to be the most important attributes when choosing a tertiary institution. Using this information, marketers at the University of Natal, Pietermaritzburg (UNP), can tailor its marketing strategies around these attributes and the scholars that view them as important. The top 5 attributes that the scholars indicated were the most important are as follows: 1. Highly Qualified Lecturers 2. Academic Standards 3. International Recognition 4. Reputation 5. Affordable Fees The scholar's perceptions of institutions based on the most important attributes showed that the University of Cape Town (UCT) is perceived as being the top university - the market leader and can therefore be considered as the benchmark. UNP has been perceived as "average", between institutions such as UCT, Rhodes, Stellenbosch and Wits on one side and Damelin, Varsity College, University of South Africa (UNISA) on the other side. Generally the scholars perceived UNP in a positive light. The University of Natal, Pietermaritzburg is perceived positively with regards to up-to-date facilities (in terms of the laboratory, computers and the library), as well as a good social life, multi-racial mix, sports facilities, approachability of lecturers, security upgrades, and that it is an excellent academic institution. These represent the strengths of the University of Natal, Pietermaritzburg and must be stressed and communicated to potential customers as well as present students who will in turn act as marketers themselves when with friends. The negative perceptions towards the UNP were related to: • Safety on campus at night, • The idea that the social life at UNP is what university is all about, • The lack of personal attention, and • Students being treated as nothing more than a student number to staff. These negative and poor perceptions must be dealt with through effective communication that will highlight the strengths of the University of Natal, Pietermaritzburg. The result of the findings relating to the University's position in the market (based on the important attributes) is reflected in the positioning maps. From these maps it can be seen that the University of Natal, Pietermaritzburg does not occupy a distinct position in the market. The mere fact that UNP was rated as average on the most important attributes reflects the poor positioning in the minds of the customers. It is a distinctive nature of positioning that must be sought after. As a result of the poor position the University of Natal, Pietermaritzburg holds in the minds of the customer, steps to successful positioning were revisited and recommendations were made to the University. In communicating the position of UNP it must be remembered that the marketing mix needs to be aligned with the intended position of the business. The University's use of the lP's, a vital component of the positioning strategy, was evaluated and recommendations made to the University.
A critical legal analysis of the regime for the taxation of controlled foreign entities in terms of Section 9D of the Income Tax Act no.58 of 1962.
(2003) Seonath, Manoj Kumar.; Williams, Robert Charles.
For eighty-six years up to the year 2000, the South African income tax system was based primarily on the source principle. This meant that only income which was from a source in the Republic or deemed to be from a source in the Republic was taxable in the hands of residents. The election of a new Government in 1994, and the subsequent relaxation in exchange controls, necessitated a change from the source-based system of taxation to a residence-based system of taxation. The residence-based system of taxation in turn necessitated the introduction of new legislation to ensure that South African residents were taxed on their foreign source income, and appropriate anti-avoidance provisions were in place in order to prevent an erosion of the South African tax base. The residence-based system of taxation was phased into South Africa by the introduction of section 9C to the Act. Section 9C was introduced in 1997 as an interim and partial provision which provided for the taxation of foreign passive income on a residence-basis. A possible loophole that the revenue authorities needed to deal with at the time was the fact that residents could establish controlled foreign companies in low tax jurisdictions and divert and accumulate income in such foreign jurisdictions, thereby escaping the South African tax net by avoiding or at least deferring South African tax on such income. Section 9D was introduced simultaneously with section 9C in 1997 as the specific antiavoidance provision in this regard. With the introduction of a residence-based system of taxation effective from years of assessment commencing on or after 1 January 2001, section 9C was repealed. As a result section 9C and the concepts of 'active, and 'passive' income are of historical significance, and the main focus in terms of a residence-based taxation system now remains a decision regarding whether or not a taxpayer is a 'resident' as defined in the Act. This dissertation critically analyses the structure, application, exemptions and shortcomings of section 9D as an anti-avoidance provision consequential upon the introduction of a residence-based system of taxation, and states the law up to and including the Revenue Laws Amendment Act 74 of 2002, which took effect from the commencement of years of assessment ending on or after 1 January 2003.
"The hand is the cutting edge of the mind" : the role of the service partner in service learning.
(2004) Bruzas, Clive Anthony.; Hardman, Stanley George.
This study explores the role of the service partner in service learning. The reason for choosing this topic is its relevance to one emerging model of service learning in South Africa (that of a three-fold partnership approach), as well as its relevance to my own life and work in the "service sector". Given my own passionate engagement with service learning since 1999, and my participation in the CHESP programme as a service partner, I chose to use a process of modified heuristic inquiry for my research. This approach acknowledges the experience of the researcher as an integral (if not central) part of the research, and allows the voice of the researcher to be heard clearly throughout the unfolding research process. It also allows the voices of others who have an intimate involvement with the research topic to be heard, hence my engagement with others through both individual and focus group interviews. Heuristic inquiry also encourages the presentation of findings in the form of a "creative synthesis", which may take different (usually artistic) forms. For the synthesis of my findings, I created a palimpsest, a painting in mixed media which incorporates the dimensions of both space and time, thus allowing me to express visually my emerging understandings of the role of the service partner over the course of my engagement in the CHESP programme. The creation of the palimpsest also allowed me to engage with an aesthetic way of knowing. Central to the presentation of my findings (in both visual and narrative form), has been the idea of "new ways of knowing", initially brought to my attention by Richard Bawden during the CHESP Leadership Capacity Building Programme (LCBP). I have drawn extensively on the four types of knowing presented during the LCBP: propositional; practical; experiential; and inspirational, and have related these to my deepening understanding of the role of the service partner and associated questions. In the final chapter I suggest ways in which service partners may better prepare themselves to play a more meaningful role in both service learning and in the facilitation of services, and briefly consider my own future role in service learning.
The effect of tax treaty law on South African normal tax.
(2004) Dlamini, Msawenkosi Neville.
No abstract available.
The rights and remedies of tax payers in the new South Africa.
(2004) Dwyer, Ian.; Sullivan, Phillip Lester.
South Africans emerged from the darkness and entered the into the light of freedom in 1994 when the first democratic elections where held in South Africa. This liberty was entrenched with the signing of the Constitution in December 1996 by President Nelson Mandela at Sharpeville. Taxpayers have also benefitted under the Constitution. This dissertation examines the Constitution and how it applies to taxpayers and their rights. It examines the legislation which regulates the tax authorities and how they apply this legislation. It then examines the rights of taxpayers and how the Constitutional Court interprets the Constitution in respect of taxpayers rights. The dissertation also examines the remedies that taxpayers have when they feel that their rights have been encroached upon. The correct order that should be followed by taxpayers in protecting their rights is discussed. Recent proposals announced by the tax authorities, in an attempt to assist taxpayers, are examined. Finally, common law and practical problems that face taxpayers are discussed and thereafter a short conclusion is drawn as to the rights of taxpayers.
The local area planning model that ensures effective community participation within the Ezinqoleni local municipality.
(2004) Chiliza, Sthabiso Hernold.; Taylor, Robert Gordon.
No abstract available.
Money laundering : fiscal and economic implications and the potential impact of the financial intelligence centre act (FICA).
(2004) Naicker, Asogan.; Geach, Walter Dayson.
Money laundering is the act of converting money gained from illegal activity, such as drug smuggling, into money that appears legitimate and in which the source cannot be traced to the illegal activi ty. Criminal proceeds also include that which is derived from tax evasion. Estimates of the scale of money laundering globally range between 2 and 5% of the worlds Gross Domestic Product. Another study refers to money laundering as the third largest industry globally. Money laundering has devastating consequences for countries individually and for the global economy as a whole. Potential macroeconomic consequences include inexplicable changes in money demand, greater prudential risks to banks' soundness, contamination effects on legal financial transactions and greater volatility of international capital flows and exchange rates due to unanticipated cross-border asset transfers. A number of initiatives have been established for dealing with the problem at international level. Amongst the most significant is the formation of the Financial Action Task Force (FATF), a body that was established by the G-7 nations in 1989 to develop a coordinated international 096572 response to money laundering. South Africa was recently accepted as a full member of the FAFT, having satisfied the FATF recommendations with the implementation of a Financial Intelligence Centre Act. The provisions of the Act came into effect on 1 June 2003. The Act imposes reporting obligations on accountable institutions like banks, insurance companies, estate agent and casinos. The Financial Intelligence Centre (FIC) is established by the Act in order to identify the proceeds of unlawful activities and to combat money-laundering activi ties. It aims to do so by making information collected by it available to investigating authorities (South African Police, Scorpions, Asset Forfeiture Unit etc. including SARS). The FIC will in the course of its functions build up a database of information, which it will retain and utilise to support the above-mentioned bodies in the performance of their functions. The FICA creates a special relationship particularly with SARS. The FIC data will assist SARS to combat tax evasion and to collect taxes more effectively. The Act explicitly requires all institutions to report any transactions that may be relevant to the investigation of any evasion or attempted evasion of any tax, levy or duty. Money laundering by its very nature does not lend itself to being accurately measured but based on estimates discussed above, this can amount to a substantial loss to the fiscus. The estimated range of between 2 and 5% of the world's GDP would translate to between R24 and R60 billion being laundered annually in South Africa. If one applies the minimum marginal tax rate of 18%, one arrives at a potential loss of between R4.32 and RI0.8 billion to the fiscus. Whilst the new Financial Intelligence Centre Act cannot totally eradicate the laundering of undeclared or criminal proceeds, the many obligations now placed on accountable institutions in terms of the Act is most likely to be a further deterrent or obstacle to tax evasion.

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