A critical tax theory approach to income tax relief for black-middle class taxpayers contributing to the support of family

The purpose of this thesis is to examine income tax relief measures for taxpayers with dependants in South Africa. This research has found that taxpayers who are black and middle-class are likely to make contributions to the support of household member and non-household member dependants. This is also supported by literature from the United States, where black middle-class individuals are found to make significant contributions towards the support of their kin when compared to other races. This support which a black middle-class taxpayer gives to their dependants entwines with their ability-to-pay in tax law. A taxpayer's ability-to-pay is reduced by the contributions made to their dependants. For this reason, it is relevant to examine the intersectionality of race, class, and family circumstances with tax law. The black middle-class are an interesting demographic in South Africa and are referred to as a “precariat class” because of the uncertainty and insecurity linked to this class. In 2021, the black middle-class carry a burden to contribute towards the support of dependants. This burden was imposed on them first by apartheid policies which excluded black South Africans from receiving social welfare assistance and then by racial and economic inequalities in post-apartheid South Africa. Through discussions on social justice and tax equity, the thesis finds a basis for income tax relief measures for taxpayers with dependants in South Africa. The introduction of such a tax system would allow the black middleclass taxpayers to take advantage of the income tax benefits. The definition of family and the definition of a dependant in allowing for the income tax benefits will be important. These definitions should reflect the meaning of family as understood by South African taxpayers. That way, the disparate impact, and unintended consequences of the income tax benefits on those that use these benefits are avoided to an extent

Socio-economic factors affecting parents’ involvement in homework: Practices and perceptions from eight Johannesburg public primary schools

This paper examines socio-economic factors influencing parental involvement in homework at the Foundation Phase in eight Johannesburg public primary schools. The research was conducted among over 600 parents from schools in different geographical and socio-economic areas such as the inner city, suburban and township. Two primary schools were chosen from each of these settings. This research offers a form of classification of parents, with the view to analyse the relationship between the types of parental involvement in homework and different categories of parents. In this study, I argue that the socio-economic status of parents has a major influence on participation in their children’s homework. Findings suggest that the higher the income and socio-economic status, the more parents are likely to become involved, whereas parents from a poorer socio-economic background are less likely to be involved in their children’s homework

South African asset manager perceptions on the integration of climate change risks into equity investment decision-making processes

The growing interest responsible investing strategies driven by bodies such as the United Nations Principles for Responsible Investing Initiative has resulted in issues such as climate change and its impact on investment portfolios becoming part of the asset management industry discourse. However, the degree to which these issues are perceived by asset managers to be significant has not been expanded upon extensively in literature. This study was undertaken to evaluate South African asset manager perceptions regarding the integration of climate change risks within equity investment decision-making processes. The study was further aimed at providing an understanding of preferred methods of climate change risk integration, where integration does take place, and the perceived barriers to integration within the South African Asset Management industry. To achieve the above-mentioned aims, an online survey of South African asset managers was conducted. The questions in the survey comprised a combination of open ended and closed ended questions with Likert and ranking scales being used. The data which was both quantitative and qualitative in nature was analysed using descriptive statistics and thematic analysis methods involving the identification of trends

Gender and School Leadership: Breaking the Glass Ceiling in South Africa

This study looked at leadership from a gender perspective in a rural context in South Africa. The study investigated the challenges faced by female school principals because of their gender in one rural district. Grounded in the qualitative paradigm and using the social realist theoretical analytical framework, a thematic approach was used in analysing qualitative data gathered through semi-structured interviews with ten female school principals. Findings showed that female school principals were not perceived as incompetent and unable by male colleagues only, but also by female staff colleagues as a result of an entrenched culture of male dominance.  Among the challenges faced by female principals included: negative attitude from some parents and educators; being undermined because of their gender and lack of confidence on their side. The study recommends the mounting of gender awareness workshops with both parents and educators to sensitive them on gender equity issues. In addition the study calls for mentoring and networking workshops, in service training opportunities and role modelling to be given to female teachers who aspire to, and have potential in leadership so that these female teachers can feel empowered and see that they have the potential of being leaders.  

Application of the Information, Motivation and Behavioural Skills (IMB) model for targeting HIV-risk behaviour among adolescent learners in South Africa.

The main aim of this study was to apply the Information, Motivation and Behavioural Skills (IMB) model in a school-based programme for the reduction of HIV-risk behaviour among adolescents in South Africa. The study also aimed at evaluating the effectiveness of the model in improving levels of information, motivation to act upon the information, and imparting behavioural skills aimed at reducing HIV-risk behaviour in high school adolescent learners. Prior to the main study, a preliminary study was conducted to identify existing and prior intervention initiatives targeting HIV-risk behaviour within the schools in Alexandra township, Johannesburg. This was a qualitative study in which participating learners from two secondary schools reported on the HIV and AIDS education they were exposed to prior to the main study and intervention. The study sample consisted of 259 Grade 11 learners of which 123 were from School 1 (ES) and 136 from School 2 (CS). The findings from the preliminary study indicate that, while much HIV/AIDS education was done through the LoveLife campaigns, important gaps still existed in the levels of HIV/AIDS information, motivation and behavioural skills among the learners in the participating schools. The main study was quantitative in nature, and involved the same sample as the preliminary study. Data was collected with the use of a questionnaire adapted from the Teen Health Survey instrument. School 1 (ES) was the Experimental group, while School 2 (CS) was the Control group. A baseline assessment (Time 1) was conducted at both schools. This assessment was followed by a 3-week HIV/AIDS intervention programme at School 1 (ES) which focused on HIV/AIDS information, motivation and behavioural skills. A post-test (Time 2) was carried out at both schools. The intervention at School 1 (ES) was then repeated at School 2 (CS). This was followed by another post-test (Time 3) at both schools. A final test (Time 4) was done at both schools. This was followed by another post-test (Time 3) at both schools. A final test (Time 4) was done at both schools. Data was analyzed using repeated measures ANOVA including univariate ANOVA and paired t-tests. The results show significant increases in information across time for both schools. However, while there was clear change, it was not directly linked to the intervention. Overall estimates for all three variables, for instance, indicate that the mean scores at School 2 (CS) rose at Time 2, despite the absence of the intervention between Times 1 and 2 at that school. The fluctuating pattern of mean scores further attests to the deviation of the mean scores from the hypothesized pattern. In some of these fluctuations, the results showed the same trend for both groups, irrespective of the difference in the timing of the intervention. It is recommended, among other things, that when applied in the South African context, the IMB model should be used along with other HIV/AIDS prevention strategies to incorporate the social, cultural, economic and other structural challenges faced by learners

Homework in the Foundation Phase: Perceptions of principals of eight public primary schools in Johannesburg

This article reports on a qualitative study done in Johannesburg, South Africa, which investigated attitudes of primary school principals of eight public primary schools towards the use of homework in teaching and learning in the Foundation Phase (which comprises the first three grade levels of primary schooling). Using a semi-structured interview, the study focused on the principals’ perceptions of homework in general, whether homework policies existed in their schools, and the extent to which parents were involved in their children’s homework. To obtain a representative set of findings, purposive sampling was used to recruit two participating principals from schools in each of the following geographical and socio-economic settings: inner city, peri-urban, suburban and township. The findings indicated that although the purpose and value of homework remains debatable, the participating principals viewed homework as a valuable tool in teaching and learning. The principals expressed the belief that parents from low-income environments regarded homework as important, as did their higher-income counterparts, but poorer parents were less involved in their children’s homework. The study concludes with recommendations for education policy-makers, as well as primary school administrators and parents, regarding the use of homework in primary schools.Keywords: effective homework; homework; homework debates; homework policy; parental involvement; socio-economic environmen

Is isiZulu a ‘problem or a ‘resource’? Engineering students’ perceptions of teaching and learning in a multilingual context

Research and praxis in the field teaching and learning in the South African higher education context has been characterised by calls to expand the languages of teaching and learning through the inclusive use of African languages in higher education. Such calls are based on the realisation of the critical role that students’ home language can play in cognitive and linguistic development, among other things, in education. The focus of this paper is to ascertain the perceptions of students about the inclusive use of isiZulu, an African language, as a language of teaching and learning. Data were gathered through a survey which employed a questionnaire  targeting 120 students from a Faculty of Engineering at a South African university of technology. The study found that students’ understanding of the use of isiZulu for teaching and learning conflated issues of language as ‘problem’ and ‘resource’. The study also discovered elements of language ambivalence. The paper argues that helping students to shift their perceptions from a ‘problem’ viewof language to a view of language as a ‘resource’ could enhance their learning. Keywords: African languages; IsiZulu; Teaching and learning; Higher education; South Afric

Interview

Kirsten Hoist Petersen interviewed Njabulu Ndebele at the African Writers\u27 Conference in London in November, 1984

Evaluating a need for a collaborative national maritime security strategy in South Africa

Master of Management in the field of Security August 2017The world’s sea transport is regulated by the International Maritime Organization (IMO). Through its regulatory framework, the IMO “prescribes responsibilities to governments, shipping companies, shipboard personnel, and port/port facility personnel to deter security threats and take preventative measures against security incidents affecting ships or port facilities used in international trade” (IMO, 2016) as set out by its member states. While the IMO prescribes responsibilities, as contained in the regulatory framework, on preventative measures against security threats, it does not provide guidelines on how these preventive measures are supposed to be done. As a result, the responsibility on determining what preventative measures are to be undertaken remains with each member of the shipping community state to decide on the solution. Like many IMO members, South Africa does not have a national maritime security strategy. Accordingly, a need for South Africa to develop its own national maritime security strategy over and above the regional maritime security strategy has been identified. Part of the argument for developing a national maritime security strategy is informed by the need to close the gap left by the absence of such a strategy in the national security framework of the country. Currently, South Africa’s maritime security environment is fragmented with a number of stakeholders’ such as the Department of Transport (DOT), Department of Home Affairs (DHA), South African Revenue Service (SARS), South African Police Service (SAPS), State Security Agency (SSA), South African Maritime Safety Authority (SAMSA), South African National Defence Force (SANDF), Transnet National Ports Authority (TNPA), Transnet Ports Terminal (TPT), Department of Environmental Affairs (DEA) and Department of Fisheries and Forestry (DAFF) constitutionally mandated with different maritime security mandates within the country’s Exclusive Economic Zone (EEZ). There is, however, a consensus amongst all these stakeholders that some of the challenges existing within the South African maritime environment require a national maritime security strategy. Without a national maritime security strategy, views on South Africa’s state of readiness to address maritime security challenges are split. Accordingly, a clear constitutional mandate appointing a lead department is necessary. In addition to concluding that South Africa needs to develop a codified national security policy, this study further found that such a codified national security policy should aim at specifically addressing fragmentation in all national security areas and that such a codified national security policy must constitute specific modules reflective of each area of national security with clear directions on who takes the overall responsibility when it comes to control and command. In order to attain a comprehensive view, the research recommended further research on the pre-drafting process of the strategy and its implementation.MT 201