Tax consequences of the 2010 FIFA World Cup

With all the excitement in South Africa about the 2010 FIFA World Cup kicking off on 11 June 2010, tax relief will be granted on import tax and VAT, amongst others, in terms of the Revenue Laws Amendment Act 20 of 2006 (hereafter referred to as RLAA). FIFA (Federation Internationale de Football Association), confirmed that SAFA may have the right to serve as a host for the 2010 FIFA World Cup, but in order to qualify 17 guarantees were to be given by South African government to FIFA which is a general requirement for all host cities. These guarantees will be provided by various government departments focusing on the financial environment, safety and security, intellectual property and marketing rights, transport and telecommunications as well as custom duties, other taxes and duties and levies by the Minister of Finance. The government of The Republic of South Africa issued several guarantees that they would comply with to meet certain requirements set out by FIFA for World Cup hosts (Wilson, 2008:1). These include, inter alia, the provision of taxation relief for qualifying individuals and entities. Trevor Manuel, former Minister of Finance, included certain provisions in the RLAA, to give effect to FIFA’s requirements. The RLAA created a tax-free bubble around the FIFA-designated sites so that profits on consumable and semi-durable goods sold within these areas will not be subject to Income tax; nor will VAT be levied. Tax relief will be given on specific goods and services for qualifying taxpayers, as defined in the Income Tax Act 58/1962 ("The Income Tax Act"), (Wilson, 2008:1). This relief system will be governed by an accompanying abuse paragraph in the legislation in order to limit any loss that may be suffered by the South African Revenue Service ("SARS"). The positive and negative impacts, which will arise from hosting such an international event, are important to discuss and consider

Notes on some insect galls associated with Solanum plants in South Africa

Four insect galls associated with indigenous Solanum plants are described and biological data on the gallformers and their parasitoids are presented. Flower galls, inhabited by caterpillars of Scrobipalpa sp.nr. concreta (Meyrick) (Gelechiidae), occurred on eight species of Solanum. Stem galls, containing caterpillars of an unidentified gelechiid moth were found on three Solanum species. Two types of leaf gall (nodular and ‘puff galls’) were associated with the same gall midge (Cecidomyiidae) on a single Solanumspecies. Flower and leaf galls caused by the same species were also abundant on cultivated eggplant, although the gall-formers are not listed as pests of the crop. Although no galls occurred on any of three exotic Solanum weeds surveyed, the gall-formers may be useful natural enemies as their indigenous hosts are listed as problem plants

The Mental Health Continuum-Short Form in Organisational Contexts : Factorial Validity, Invariance, and Internal Consistency

The study aimed to examine the psychometric properties of the MHC-SF within selected organisational contexts. Specifically, the aim was to determine the factorial validity, measurement invariance, and reliability of the instrument for South African organisations. A cross-sectional online survey-based research design was employed, coupled with a convenience sampling strategy (N = 624). The results showed that the original three-dimensional factor structure of the MHC-SF fitted the data the best. Items loaded statistically significantly on all three subscales (emotional, psychological, social wellbeing). Further, the scale showed full configure, convergent and metric invariance between males and females. However, invariance was not established in either age cohorts, language groups, or marital status. The instrument proved to be reliable at both a lower (Cronbach Alpha) and upper level (Composite reliability) limit within South African organisational contexts

Professionalism in medicine in South Africa - a focus on medical students and their educators

The notion of ‘professionalism in medicine’ has become increasingly topical globally. It is a complex and ‘slippery’ concept that is variously understood – from ideas of values or virtues that reflect aspects of ‘being’, to those that are more closely associated with behaviour and aspects of ‘doing’. More recently, issues of ‘identity formation’ have added a third dimension to these two broad areas of understanding. The lack of a shared and coherent understanding of what actually constitutes professionalism has resulted in challenges with the teaching, learning and assessment of professionalism in medicine. This has been widely reflected, including within the medical curriculum at the University of Cape Town (UCT) in Cape Town, South Africa, which provides the context for this research. The aim of this study was to explore how medical students and their educators understand and experience professionalism in medicine in the South African (SA) context. The specific objectives in relation to professionalism in medicine were to explore how aspects of being or character are understood and experienced; how aspects of doing or practice are understood and experienced; how global and profession-specific changes have influenced its understandings and experiences; how the SA context is understood and experienced in relation to professionalism in medicine; and how it is understood and experienced within the Health Sciences Faculty at UCT. The research was framed within an interpretive theoretical paradigm in order to illuminate issues of context, difference and power. Qualitative methods, specifically focus groups and individual interviews, were used with participants including medical students studying at UCT, interns who had graduated from UCT, and educators from within the university. Results from the study revealed themes that were considered against physician and philosopher Dr Edmund Pellegrino’s virtue-based understanding of professionalism in medicine that shaped the conceptual framework for the study. Four key issues formed the focus of discussion – the understanding of professionalism; its development alongside emerging identity; its relationship to power and hierarchy; and the implications of context. Unlike the discrete vision of professionalism as embedded within virtues or values as expressed by Pellegrino, the understandings and experiences of study participants reflected a multi-faceted view of professionalism in medicine as a combination of values, knowledge and skills, behaviour, and responsibilities, linked to a core relationship founded on trust between doctors and patients. This understanding was informed by issues of emerging identity, influenced particularly by the ‘hidden curriculum’ and role models, as well as experiences of power and hierarchy within the university and practice settings. Contextual realities included the commercialisation of medicine, and the increasing impact of the internet and social media. The South African context, reflected by the healthcare system and patient population, further informed this multi-faceted understanding of professionalism in medicine. What became clear was that professionalism in medicine was understood and experienced by participants as complex in both theory and practice, and that curriculum design processes and medical practice must therefore be cognisant of the interdependence of the key issues

Psychological ownership : development of an instrument

ORIENTATION: Psychological ownership emerged recently as a positive psychological resource that could be measured and developed and that could affect the performance of organisations. PURPOSE: The purpose of this study was to develop an instrument to measure psychological ownership in a South African context. MOTIVATION FOR THE STUDY: It was found that previous instruments for the measurement of psychological ownership lacked the ability to grasp the extensive reach of psychological ownership. RESEARCH DESIGN, APPROACH AND METHOD: A quantitative cross-sectional survey was conducted on a non-probability convenience sample of 713 skilled, highly-skilled and professional employees from various organisations in both the private and public sectors in South Africa. MAIN FINDINGS: Although a 69-item measurement instrument was developed in order to capture the proposed seven-dimensional psychological ownership construct, it became evident when analysing the data that a four-factor model comprising 35 items was suitable. PRACTICAL/MANAGERIAL IMPLICATIONS: If a sense of psychological ownership toward an organisation could be established amongst its employees by addressing the factors as measured by the South African Psychological Ownership Questionnaire, organisations could become enhanced workplaces and, as a result, sustainable performance could be promoted and staff could be retained. CONTRIBUTION/VALUE-ADD: The instrument for measuring psychological ownership in a South African context could serve as a diagnostic tool that would allow human resource professionals and managers to determine employees’ sense of psychological ownership regarding their organisation and to focus specifically on weak dimensional areas that could be improved.http://www.sajip.co.zaam201

A journey through interprofessional education: Students’ perspectives of teamwork in a transforming curriculum

Background. Student engagement in curricular transformation is topical at the University of Cape Town (UCT), including in its Faculty of Health Sciences (FHS). Teamwork, which is essential to contemporary interprofessional healthcare, is an objective of transformative health sciences education. This study offers a contemporary contribution from the perspective of students to earlier work on shared learning at UCT FHS. Objectives. There is a paucity of research literature on this study’s target population. Therefore, a qualitative design was used to explore first-year health sciences students’ perceptions and experiences of teamwork within an undergraduate shared learning programme. Methods. The primary data collection method was focus group discussion. Two additional qualitative methods, free-listing and pile-sorting, were used to expand upon data collected in the focus groups. Results were analysed thematically. Results. The study sample (N=32) included first-year audiology, medical, occupational therapy, physiotherapy, and speech and language pathology students. The findings revealed that although their experiences of teamwork varied, students had a comprehensive perception of what teamwork entailed in their educational context. Therefore, the findings were used to generate a heuristic for teamwork learning for undergraduate health sciences students. Conclusion. The study positions students to contribute tangibly to the curricular transformation process at their university. Students’ perspectives of teamwork may be useful in the future design and delivery of entry-level interprofessional courses aiming to instil teamwork skills

Biological studies of insect herbivores associated with some species of Solanum L

Solanum mauritianum Scop. (bugweed), a serious exotic weed in South Africa, supports a depauperate herbivore fauna relative to indigenous Solanum species. These comprise mainly polyphagous, and some oligophagous, species. The greater diversity of insect herbivores on Solanum hermannii Dun., relative to other indigenous Solanum species in the eastern Cape, suggests that the plant is indigenous and not exotic as has been suggested. Five oligophagous species seasonally caused a high incidence of damage to S.hermannii and other indigenous Solanum species in the eastern Cape, during the study period. Galls of the flowers, stems and leaves of some indigenous Solanum plants are described and biological data on the gall-formers and their natural enemies presented. The tortoise beetle, (Chrysomelidae), defoliates a Conchyloctenia tigrina wide range of indigenous Olivo Solanum species. The exotic S.mauritianum and S.elaeagnifolium Cav. were unfavourable for growth and survival. S.hermannii proved the most favourable of the indigenous hosts tested, for growth and survival, providing further evidence that it is indigenous. Extensive studies on different field populations of the beetle revealed no evidence of host adaptation (host races). All populations tested displayed greater fitness when reared on S.hermannii. South African Solanum faunas are characterized by a scarcity of endophagous and monophagous herbivores, vacant feeding niches and low numbers of species relative to other plant taxa. This may suggest evolutionary immaturity of the insect-plant associations, although comparative studies of solanums from other parts of the world are needed for confirmation. Alternatively, these characteristics may simply be a feature of the genus Solanum in general. The depauperate herbivore fauna of S.mauritianum reflects a lack of local herbivores suitably preadapted to overcome its defences. This appears to be accentuated by absence of any close relatives of bugweed in South Africa. The greater diversity of herbivores in its native South America suggests that biological control may be a potentially useful means of control for bugweed. The potential for biological control is, however, threatened by the susceptability of the cultivated eggplant (Solanum melongena L.) to attack by Solanum-feeding insects. Possible solutions to this problem are discusse

A multi-dimensional measure of psychological ownership for South African organisations

Many scholars, consultants and practitioners have recently focused their attention on ownership as a psychological phenomenon. It is theorised that formal ownership can produce positive attitudinal and behavioural effects through psychologically experienced ownership, and that the psychological sense of ownership may form an integral part of the individual’s relationship with the organisation. It is suggested that the presence of psychological ownership among organisational members can have a positive effect on organisational effectiveness and promote staff retention. Psychological ownership is defined as a state in which individuals feel as though the target of ownership or a piece of it is “theirs” (i.e. “It is mine!”). The main aim of the study was to explore psychological ownership from a theoretical and content validity perspective in order to develop a multi-dimensional measure of psychological ownership for South African organisations. The measure could be utilised as both a measurement and diagnostic tool to determine psychological ownership. The research methodology followed an extensive literature review of scholarly articles. A multi-dimensional framework for psychological ownership was developed, consisting of promotion-orientated and prevention-orientated psychological ownership dimensions. Promotion-orientated psychological ownership consists of six theory-driven components: self-efficacy, self-identity, sense of belonging, accountability, autonomy and responsibility. Territoriality was identified as a preventative form of psychological ownership. A panel of nine scholarly experts evaluated the validity of items and the entire theory-based instrument. Lawshe’s (1975) quantitative approach to content validity was applied in this study. The instrument was administered to a non-probability convenience sample N = 712). The sample comprised employed professional, highly skilled and skilled individuals in various South African organisations operating in both the private and public sector. The sample was randomly split into two subsets. A sample of n = 356 was used for the development of a model and the remaining half was used for validating the results that were attained from the first half. Exploratory factor analysis was performed on the one subset n = 356). Parallel analysis signified four significant factors. The study resulted in a four-factor measure comprising 35 items that was named the South African Psychological Ownership Questionnaire (SAPOS). The four factors of the SAPOS were labelled Identification, Responsibility, Autonomy and Territoriality respectively. Results of the second-order factor analysis confirmed the existence of two distinctive dimensions: promotion-orientated and prevention-orientated psychological ownership. Promotion-orientated psychological ownership comprises three components: Identification, Responsibility and Autonomy. Territoriality was identified as a dimension of preventative psychological ownership. Examination of internal consistency revealed highly satisfactory Cronbach alpha coefficients for all four factors (Identification: _= .939; Responsibility: _= .871; Autonomy: _= .874; Territoriality: _= .776). Confirmatory factor analysis on the second subset of the sample (n = 356) confirmed the four-factor model. The chi-square/df ratio (1.7), CFI (.904), RMSEA (.045), and SRMR (0.59) values met the minimum recommended standards, indicating a reasonable fit. According to the results, all items demonstrated adequate convergent validity. Examination of the variance-extracted estimates confirmed discriminant validity within the model. Evidence of criterion-related validity was provided. Promotive psychological ownership was positively related to affective commitment and job satisfaction and negatively related to turnover intentions. Independent sample t-tests and the analysis of variance technique indicated that differences exist between employees varying in biographical variables with regard to the specific dimensions (Identification, Responsibility, Autonomy and Territoriality) underlying the concept of psychological ownership. The theoretical relevance of this study is its expansion of the five-dimensional theorydriven measure of psychological ownership developed by Avey and colleagues (2009). This study expanded on their theoretical model by adding two additional promotionfocused dimensions, namely Autonomy and Responsibility. The existence of a new measure will further contribute to the body of knowledge by filling the void for such a measuring instrument for South African organisations. The methodological relevance of this study is the contribution of a multidimensional scale evidencing substantial reliability and validity for evaluating people’s psychological ownership toward their organisation. The practical relevance of this study is the contribution of a multi-dimensional measure of psychological ownership that can be utilised by Human Resource professionals and managers for clarifying psychological ownership of employees within the specific context of a multi-cultural society such as that in South Africa. Understanding and utilising the measure has the potential to increase staff retention and productivity. If a sense of psychological ownership can be created among employees by addressing the factors measured by the instrument, an enhanced workplace can be established, ensuring sustainable performance during uncertain economic times.Thesis (PhD)--University of Pretoria, 2011.Human Resource Managementunrestricte

An examination of the impact of residential security measures on the incidence of residential burglary in two selected northern suburbs of Johannesburg: a security risk management approach

Motivation This project was of specific importance to the private security industry, victims of residential burglary, community policing forums and the South African Police Service in providing detailed information regarding recommendations of how to manage and combat residential burglary in two selected northern suburbs of Johannesburg. Problem statement Residential burglary is categorised in the top three highest reported crimes according to the official South African Police Service statistics for the 2006/7 financial years. A series of victim interviews, docket analysis, case plotting and residential security audit surveys were conducted to determine the extent (or lack thereof) of security measures at a burgled residence in the selected area. Approach Field data was collected through docket analysis, plotting crime scenes (descriptive mapping), victim interviews and residential security audit surveys. Results The majority of victims of burglary interviewed did not have the minimum security system (integrated measures) in place. Those victims, who had security measures, appeared not to have made or implemented effective use of them. Conclusion Security at a residence extends beyond just the immediate house area and the focus (security risk assessment) should start with the immediate neighbourhood (community) area working inwards towards the property perimeter (boundary), inner perimeter (garden area) and then finally the immediate house area.CRIMINOLOGYMTECH: SECURITY RISK MA