38 research outputs found

    Analysis of the right to have access to sufficient water in South Africa

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    LLM (Public Law and Legal Philosophy), North-West University, Mahikeng CampusThe aim of the study was to analyse the right to have access to sufficient water across the country, the progress and challenges faced by both the government and residents in the provision of sufficient water. The government has made strides to ensure that every household has access to sufficient water. Poor and vulnerable people remain without access to water and when they do have access to water, the water is not sufficient for neither domestic nor personal use. In some instances, the water quality is poor and raises health concerns for the residents. Factors such as poor infrastructure, budget allocations and corruption have made service delivery, particularly access to sufficient water across various municipalities, a burden. The Madibeng Local Municipality is one the municipalities that have failed to provide access to sufficient water to its resident for at least 5 years consecutively. Residents are exposed to health concerns including cholera and typhoid. In many other parts of the country, people walk over long distances to get water from water sources such as rivers. A majority of municipalities across the country are failing to fulfil their constitutional obligation to provide sustainable access to sufficient water The National Water Act 36 of 1998 and Water Services Act 108 of 1997 have been enacted to assist with the protection of water sources and the distribution of water supply respectively. Due to the history of South Africa, it was important to enact legislation that caters for provision of water services to everyone irrespective of race and/or colour of their skin. Policies such as the Free Basic Water policy have also made it possible for the government to provide access to sufficient water to residents who cannot afford to pay for water services. Undoubtedly, there has been progress by the government to ensure that the right to have access to sufficient water is realised and fulfilled. However, the journey ahead remains long. This study has examined the provision of access to sufficient water to determine whether the government has fulfilled its obligation to provide sufficient water. A critical analysis of the right to have access to sufficient water was done by outlining international standard of the human right to water and the national framework.Master

    Factors influencing consumer purchasing behaviour of Christian gospel music in South Africa

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    MBA thesisSales of Christian gospel music have decreased in the last decade, meaning that consumers have not being buying the music as often and as much as they used to. This study seeks to identify the factors influencing the purchasing behaviour of Christian gospel music consumers, with the focus being on motivation factors. The aim is to establish a marketing strategy for this specific consumer. The research employed a company to collect data around Johannesburg. Furthermore, the author collected more data at Rhema South Church as well as from colleagues via e-mail. Three music store managers were randomly chosen and interviewed to find out what their opinion was on the issue. Both quantitative and qualitative data was collected. It was found that Christian gospel music consumers are most motivated by Attribution and Stimulation. Therefore, the Christian gospel music consumer buys gospel music mainly to praise and worship God, to have communion and communication with Him, to be healed in their spirit when grieved and to be encouraged. It was also found that the marketing mix does further enhance the sales of gospel music, but only slightly. Piracy on the other hand, was found not to be a contributing factor to the decline of sales, as some might think. The key message is that the stakeholders (gospel music artists, suppliers of gospel music, music store managers and consumers) should all play a role in the increase of gospel music sales. Gospel music artists must become more creative and more original as this greatly affects consumer purchases, suppliers and distributors of gospel music must deliver the music to the consumer timeously and at the right price, and store managers must focus on promotion as a strategy to attract consumers to buy gospel music

    Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa

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    The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa is already the world’s second fastest growing economy after expanding 5% a year in the past two years, well above the global average.” (World Economic Forum, 2013). This has resulted in the movement of human capital between different tax jurisdictions and an increase in expatriates all across the world. The focus of the study is to expand on the current knowledge on the taxation of inbound expatriates working within South Africa, Botswana, Namibia and Nigeria, as the world has turned its focus on Africa in terms of investment and expansion, as supported by Shelley (2004:3), and to provide both employers and employees with knowledge of the different tax regimes (source-based taxation and residence-based taxation) found in some of the emerging and fastest growing markets in Africa: namely Botswana, Namibia, Nigeria and South Africa. It was found that the African tax landscape provides for a vast range of tax systems, of which, most are either residence–based or source-based. The tax systems of South Africa and Nigeria are similar in that they are residence-based. In each of these two countries, tax residents are taxed on their worldwide income, while non-residents are only taxed on income from specific sources. Therefore, residency is an essential concept in each of these tax systems. The above-mentioned countries, however, apply different methods and factors in determining the concept of residency. As a result of the difference in determining tax residency and differences in their domestic income tax legislations, the taxability of income earned abroad differs in these countries. The tax systems of Botswana and Namibia are similar in that they are source-based. In each of these countries, income is taxable when it is from a source or deemed source within these countries. Although in exceptional circumstances, some income which is not from a source within these countries may be taxable, relief is applied in terms of the domestic legislation, in order to lessen the burden of tax. Source is therefore a vital concept in each of these tax systems. The definition and application of the term source is different in both countries. However, similarities are found in that the source is primarily where the services were physically rendered. Both employers and employees should consider the basis of taxation (source basis and residence basis) that is applied by the prospective host country when making a decision regarding an assignment to a foreign country as this forms a major factor in how their income (both local and foreign) will be treated.Dissertation (MCom)--University of Pretoria, 2013.Taxationunrestricte

    Landscape view of Nelson Mandela Park, Mamelodi, Pretoria, Gauteng, South Africa

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    Children are playing on the frames of the swing set; the swings are missing. People are taking selfies on a park bench. Cars are in motion in the background. It's a nice sunny day with clouds in the blue sky. Trees and green grass surround the park.</p

    Playground structures in Nelson Mandela Park, Mamelodi, Pretoria, Gauteng, South Africa

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    Red, yellow, blue, and green playground structures are surrounded by green grass and yellow trees in Nelson Mandela Park. Children are playing, and adults are sitting on green park benches. In the centre of the image is a tractor frame with black tractor wheels. Cars are parked in the background. A big red advertisement with the words “Life Cover” appears in the background.</p

    Pedestrian crossing sign, Mamelodi, Pretoria, Gauteng, South Africa

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    A red and white pedestrian crossing sign with multiple illegal advertisements is visible in the background. Green trees, a red and white stop sign, and a small white truck are also visible. Half of an orange billboard is also visible in the background, but no text or picture is visible.</p

    Signboard in Nelson Mandela Park, Mamelodi, Pretoria, Gauteng, South Africa

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    A white signboard with the words “Nelson Mandela Park” is accompanied by icons indicating what activities are allowed or prohibited in the park.</p

    Walkway in Nelson Mandela Park, Mamelodi, Pretoria, Gauteng, South Africa

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    A red brick walkway with green and yellow trees next to it, green grass with leaves scattered around, three men sitting on a green park bench, a green and rusted brown trash can on the right side, playground structures, and people in the background.</p

    Playground structures in Nelson Mandela Park, Mamelodi, Pretoria, Gauteng, South Africa

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    A red, yellow, blue, and green vintage merry-go-round and slide are in the centre of the picture. Green grass, trees, and ground with scattered litter are evident in the park. People and cars are in the background of the image. Cement and rock pillars surround the park. Hospital walls and infrastructure are in the background. A white sign with red 40 in a red circle indicates the speed of that street.</p

    Entrance of Mamelodi Regional Hospital, Mamelodi, Pretoria, Gauteng, South Africa

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    A brown brick security office and beams at the entrance of Mamelodi Regional Hospital. A big sign that reads “Gauteng Province. Welcome to Mamelodi Regional Hospital” Brick sidewalk with black and yellow curb stones, green grass, and red fences.</p
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