67 research outputs found
An analysis of the tax consequences of the double tax agreement between South Africa and the Democratic Republic of Congo
As a result of the different tax systems adopted by countries, foreign-sourced income earned by taxpayers may be subject to double taxation. This may therefore impede cross-border trade and investment. Double taxation relief is provided unilaterally, in terms of a country’s domestic laws or bilaterally in terms of Double Taxation Agreements. South African residents earning income from the Democratic Republic of Congo may be subject to tax in both countries. To eliminate such double taxation the South African Income Tax Act, No 58 of 1962, provides for unilateral relief from double taxation in the form of exemptions, rebates and deductions. The double tax agreement between South Africa and the Democratic Republic of the Congo came into effect recently and double taxation relief for South African residents is now also available in terms of tax treaty law. The objective of the research was to determine whether the combination of the unilateral measures and the double tax agreement provide relief in respect of all types of income earned by South African residents in the Democratic Republic of the Congo. It was concluded that the double tax agreement, together with the unilateral relief provided for in the Income Tax Act will grant relief for all types of income earned by South African residents in the Democratic Republic of the Congo
The morphotactic constraints of verbal extensions in isiXhosa
Bantu verbal suffixes, also known as extensions, follow a rather rigid pattern when they attach to the verb. Studies (e.g. Hyman 2002, Good 2005, 2007, among others) have shown that the order followed by these extensions is: Causative, Applicative, Reciprocal, Passive (CARP). Although this pattern is widespread across Bantu, some variations in the ordering of these extensions have been observed in some languages (Kathupa 1991, Simango 1995, Sibanda 2004, among others), which suggests that the template is not as rigid as one might think. This study investigated the morphotactic constraints between four verbal extensions in isiXhosa, the Causative, Applicative, Reciprocal and Passive. It focused on the morphotactics of the transitivising extensions (Causative and Applicative) in the first instance, and morphotactics of the detransitivising extensions (Reciprocal and Passive) in the second instance. The study found that although the co-occurrence of causatives and applicatives is a regular feature in Bantu languages, isiXhosa has restrictions on the co-occurrence of these extensions on some verbs. The study also found that although Causative-Applicative is the expected order the language permits Applicative-Causative in certain contexts. With respect to the detransitivising extensions, the study revealed that there are limited contexts in which these extensions co-occur and, crucially, that these extensions are freely ordered in the language
The mediating role of job autonomy on mobile technology usage, work engagement and emotional exhaustion amongst a sample of public service employees in Bhisho
Orientation: The constant subjective criticism by the public for poor and or a total lack of service delivery by government departments in terms of meeting requirements and standards and the non-performance seem to rest with the public employees. In government, work engagement leads to the satisfaction of the citizens or clients, which in turn leads to the citizens trusting and having confidence in public organisations. Research purpose: This study aimed at examining the mediating role of job autonomy between mobile technology usage, work engagement and emotional exhaustion amongst public service employees in Bhisho. Motivation for the study: There is growth in the usage of mobile technology in Africa. However, the effects of mobile devices on the working environment are still unclear. A research gap exists on the effects of mobile technology on employee outcomes such as work engagement and emotional exhaustion. Research approach/design and method: This study used a quantitative approach, with a descriptive and explanatory research design. Analyses were conducted by SPSS 23 and Amos 22 on a sample of 165 public service employees. Main findings: The results show that mobile technology usage improved work engagement of the employees through their job autonomy. Mobile technology usage did not have any significant effect on the employees’ emotional exhaustion and work engagement. Practical/managerial implications: The findings from this study imply that mobile technology can result in positive psychological experiences for employees and present some managerial implications for boundary conditions. Contribution/value-add: This study contributes to the literature on mobile technology usage, work engagement, emotional exhaustion and job aut
Mapping and predicting potential distribution patterns of free-range livestock in the rural communal rangelands of Mgwalana, Eastern Cape, South Africa
Communal rangelands provide habitat to many plants and animals. However, there is evidence that livestock cause range degradation. Range degradation occurs because livestock select grazing based on the availability of resources such as water and forage material, their use of the landscape is non-uniform, consequently causing resource deterioration. Range management is thus necessary because communities depend on range condition for livestock productivity. However, precise quantification of livestock distribution within communal rangelands is lacking. In developed countries, Global Positioning Systems (GPS) collars have been used to monitor wildlife and domestic livestock in pastures and seem to have worked efficiently. However, in a developing country like South Africa, GPS technology to monitor animal behaviour has been used only for wildlife on privately owned land. The high costs of monitoring livestock herds in large open areas such as communal rangelands have resulted in little or no monitoring of domestic livestock using GPS technology. This study links monitored livestock distribution to physical landscape variables in Mgwalana, and uses the modelled relationship to predict livestock distribution in quaternary catchments, T12A and T35A-E. The research addresses the questions (1) where do livestock spend time in the wet and dry seasons? And (2) how can areas of potential livestock distribution be identified in other catchments where actual distribution is unknown? Livestock were tracked during the wet and dry seasons using GPS collars. The resulting distribution data is combined with selected physical landscape variables to identify selectivity. The GPS location data and the physical landscape variables are used to predict potential livestock distribution where distribution is unknown in quaternary catchments (T12A and T35A-E). The ArcGIS Predictive Analysis Tool (PAT) was used to extract the selected landscape variable ranges based on the GPS location data and identify areas with the same conditions in the quaternary catchments were subsequently selected. The key findings are that livestock prefer accessible areas with gentle terrain near water sources, avoiding south-facing slopes which receive less solar radiation and tend to be cooler. Livestock are attracted to vegetation in riparian zones. Rural communal lands are dominated by poverty, and land-based livelihood strategies can potentially contribute to the well-being of the community. Therefore, understanding livestock distribution can contribute to a rangeland management strategy aimed at improving range condition which could increase livestock productivity and contribute to the livelihoods of local people
Exploring factors influencing the choice of ICT education among matric students in selective rural high schools in Zululand.
Masters Degree. University of KwaZulu-Natal, Durban.The study investigates factors influencing ICT career choice among matric students in
selected high schools in Zululand, South Africa. In doing so, the Social Cognitive Career
Theory, Unified Theory of Technology Acceptance, Keller’s ARCS motivational model, and
the Cognitive Load Theory were found to converge on common and relevant constructs for
the study. These are used in the research’s survey questionnaire and they are: career
motivation; social influence; career relevance; self-efficacy; confidence; cognitive load; and
career choice. These constructs were then used in designing structured survey statements on a
Likert scale used in the survey administered to 190 participants. Of the 203 targeted sample
participants, a total of 190 questionnaires were received in good order for analysis, giving a
response rate of 93.6%.
The research found that most matric students in the survey had limited understanding of ICT
careers but it also acknowledges that an ICT career choice is strategic and relevant. This is
deduced from the response to the invitation to consider ICT as a career choice which was met
with 89% positive response. Research, however, highlights the gap in implementation of ICT
in South African schools with their limited training of teachers or students and capacity
building of the instructional stakeholders, and with teachers, who also require be oriented and
made familiar and proficient with ICT subjects before sharing their knowledge with students.
The conceptual integration approach designed in the study, and adopted from the theoretical
models mentioned above, reveals further that social influence plays a role.
Descriptive analysis further showed students responding with moderation but positively to
the influence of all factors in their choice of ICT. These results are corroborated by findings
from the Pearson’s and Spearman’s rank correlation coefficient, an independent samples ttest,
and a Mann-Whitney U test; all of which led to the rejection of the null hypothesis;
concluding that all factors investigated in this study positively influence ICT career choice.
However, contrasting results were found in the main model where self-efficacy, cognitive
processing ability and confidence were found to be insignificant in explaining variances in
ICT career choice and social influence, career motivation and career relevance were found to
explain ICT career choice significantly. The survey findings further reveal that in the
exploration of enablers and barriers to students’ career choice, the availability of role models,
exposure to the field and career advice are facilitators while low income, lack of prestige and
poor environments are barriers
A comparison of psychiatric outcomes in South African adolescents exposed to single and multiple traumatic stressors
Magister Psychologiae - MPsychWhile there is a growing body of evidence that psychopathology resulting from exposure or victimization to single traumatic stressors is common among adolescents, little is known about the impact of repeated or multiple exposures in South African adolescents. This study examined the impact of exposure to multiple and repeated traumatic stressors in a sample of adolescents from South African
schools.This study was a quantitative, quasi-experimental design that drew its
data from a larger comparative survey. The larger survey compared traumatic exposure between Kenyan and South African youth. The South African data from 1140 learners was utilized for the present study. The main aim of this study was to investigate whether multiple and/or repeated exposure, rather than single exposure to traumatic events is more likely to be associated with depression and
posttraumatic stress disorder in adolescents. The Beck Depression Inventory (BDI) and the PTSD checklist were used as the outcome measures.ANOVA was used to establish if there were significant differences on psychiatric sequelae between the single and multiple exposure groups.Results revealed that there were significant differences between single traumatic exposure and multiple traumatic exposures on the outcome measures. There were no significant differences found between the no exposure group and single exposure group. The multiple trauma exposure group scored significantly higher when compared to single exposure group on the PTSD symptoms (mean difference = 2.607; CI= 1.67) of which p < 0.01. Results on the BDI indicated that the multiple exposure group scored more than the single exposure group(mean difference = 4.177; CI = 2.05) of which p < 0.01.The results support the hypothesis that greater traumatic exposure is associated with greater distress. These findings have implications for current conceptualizations of PTSD
Perceptions of school managers regarding knowledge sharing practices in the FET (Grade 10-12) schools in the butterworth District
Education reforms and the constant changes in the curriculum require school managers and educators to keep abreast of the changes and developments. In order to achieve quality education in this Information Age, there is a need to share knowledge, resources, and good practices and ensure twinning of schools. The purpose of this study was to explore perceptions, beliefs and experiences of school managers regarding knowledge sharing in schools. Qualitative methods were used to collect and analyse the data. In accordance with the qualitative approach, a phenomenological design was adopted. Data was gathered through interviews from a sample of six school managers of Further Education and Training (Grade 10 -12) schools. The findings of the study revealed that school managers perceive their role as important for the success of knowledge sharing in schools. They attribute the good performance in their schools to the educators‟ willingness to share knowledge. However, trust, good relations and respect determined the willingness to share and with whom to share knowledge in schools. School managers believe that availability of Information and Communication Technology (ICT) infrastructural resources could improve knowledge sharing practices in schools. Staff meetings, subject meetings, workshops and notice boards were identified as some of the strategies currently used for sharing knowledge. The support of the district officials and other education specialists has contributed in helping schools deal with education reforms. Communities of practice are recommended in order to improve and encourage the sharing of tacit and implicit knowledge in schools. Researchers believe that professional communities of practice enhance sharing and provide greater opportunities for knowledge creation. Policy developers, curriculum planners and district officials need to develop and adopt creative and innovative strategies to ensure effective distribution and sharing of knowledge and information among school managers and educators in schools
Social protection and care: Does the Child Support Grant translate to social justice outcomes for female beneficiaries who receive it on behalf of their children?
The book begins by situating the establishment of the CSG within the wider context of South Africa’s political and
welfare history, and the global context of social protection. It starts off by making the case for a gendered and
feminist perspective of social protection which takes into account the degree to which a given social protection
instrument – in this case the CSG – has the potential to be transformative, and the extent to which it fosters or
doesn’t, the dignity and freedom of the women who receive it.
The author then discusses in detail South Africa’s history of poverty and inequality, correctly identifying and
locating both the role of the past (i.e. legacy of apartheid) and the failure of the present in addressing poverty and
inequality. In this chapter, the book highlights the delicate tension between the country’s constitutional imperative
of and commitment to redistribution, and a neoliberal macro-economic framework which prioritises the market, and
how these contradictions continue to shape South Africa’s social protection system
THE RELATIONSHIP BETWEEN FOOD INSECURITY, THE CHILD SUPPORT GRANT AND CHILDCARE ARRANGEMENTS
Food insecurity is endemic in South Africa because of high levels of poverty. Children in foodinsecure households may be exposed to childcare instabilities. However, the role of social protection in mediating the relationship between food insecurity and childcare arrangements is not well understood. This study explored the relationship between food insecurity, childcare arrangements and the child support grant (CSG) in a township in Cape Town. The study designwas mixed-methods; a hunger scale was administered to 120 participants and in-depth interviews conducted with 23 primary caregivers of children under 2 years of age. The findings indicated that despite being food insecure, many households had stable childcare arrangements, presumably because of the CSG and the age of the children at the time of the study. Further research is needed to unpack the relationship between food insecurity, childcare arrangementsand the CSG
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