1,721,009 research outputs found
An evaluation of the assessment criteria of the Unit Standard 115789
Get PDFThis study investigates the assessment criteria of Unit Standard 115789: Communication Studies and Language. In general unit standards are registered, standardised statements of expected education and training outcomes including assessment criteria and other regulatory information required by training providers and assessors to train and assess learners under the Skills Development Act of 1998. However, it was found that many training providers and assessors share the view that in the case of Unit Standard 115789, among others, the assessment criteria and their descriptors are generic, vague and non-context specific to the extent that trainers and assessors have difficulty in developing appropriate and reliable assessment tools and instruments that allow them to adhere to the basic principles of assessment, namely transparency, validity, reliability, consistency, practicability, fairness, flexibility and usability. The main concern of the study is that learners will be declared communicatively competent individuals in a variety of professional and industrial environments when in fact they are not. The study traces the origins and development processes of Unit Standard 115789 in order to gain a clearer understanding of the problems experienced by training providers and assessors in the implementation of the assessment criteria. It then proposes a set of guidelines that will assist training providers and assessors to make the assessment criteria more accessible and the assessment processes more reliable, valid and consistent. Finally, it makes a number of recommendations to ensure that the problems of implementation of Unit Standard 115789 currently experienced by training providers and assessors are alleviate
Organisational culture in internationally federated non-profit organisations : the importance of industry and governance
Get PDFIn the era of globalisation, organisations around the world have increasingly become stages of global diversity where multi-cultural workforces interact in teams on a daily basis. International organisations, in particular, are a characteristic display of cross-cultural interaction. The study of organisational culture in a multi-cultural organisational environment is receiving growing attention due to a pressing need to understand and manage the consequences of cross-cultural interaction and achieve better organisational outcomes. However, so far, studies in the area have focused on multinational for-profit organisations and neglected other industry and governance, missing opportunities for broader and richer understanding in the field. The present study covered a case of an internationally federated complex non-profit organisation and captured new insights, thereby contributing to theory and enriching the empirical evidence in the field of study. The results shed light on the importance of industry and governance, and provoked critical questions for further research. The unique features of non-profit and federated governance culture depicted the opportunities for cross-learning with other industries. The study highlighted the distinct formation of conventional cultural dimensions contributing to cultural cohesion and cushioning the federation against excessive fragmentation. The dimensions of institutional collectivism, in-group collectivism, power distance and uncertainty avoidance depicted interesting behaviours in the study context.
These dimensions dominated behaviour and have rendered other dimensions subservient. Cultural behaviours, such as cultural-anchoring and power grouping, transpired as unique findings to the industry and governance, where consensus and fragmentation have played integrative and accommodative roles. Dominant dimensions determined direction and intensity in subservient dimensions irrespective of values espoused by leadership in the subservient dimensions. The line between organisational politics and the ingroup collectivism dimension was blurred, calling for further research in the field of organisational behaviour. Further research in the field could focus on shaping organisational cultural dimensions fit for diverse industry and governance contexts, identifying areas of cross-fertilisation of learning, investigating the significance of dominant versus subservient dimensions in the process of organisational cultural change, and broadening the knowledge base in the field by studying diverse organisational typologies.D. B. L.Graduate School of Business Leadership (SBL
The South African law of trusts with a view to legislative reform
Get PDFDoctor Legum - LLDMore than twenty years have passed since the Trust Property Control Act 57 of 1988 came into operation. Although the Act provided context, clarity and regulation in certain areas of trust law, it is apparent that there exists a pressing need to develop statutorily the law of trusts more extensively. To this end, the research has a dual objective: Firstly, to identify those areas of South African trust law that are not currently regulated statutorily but for which, by reason of extensive and, at times, controversial jurisprudential development, such regulation is now essential. Secondly, to analyse critically the Trust Property Control Act in its current form in order to determine the utility of its provisions, particularly in light of jurisprudential development since the Act’s commencement. The purpose of the study is to formulate comprehensive recommendations for legislative reform in the area of South African trust law
The South African law of trusts with a view to legislative reform
No full textDoctor Legum - LLDMore than twenty years have passed since the Trust Property Control Act 57 of 1988 came into operation. Although the Act provided context, clarity and regulation in certain areas of trust law, it is apparent that there exists a pressing need to develop statutorily the law of trusts more extensively. To this end, the research has a dual objective: Firstly, to identify those areas of South African trust law that are not currently regulated statutorily but for which, by reason of extensive and, at times, controversial jurisprudential development, such regulation is now essential. Secondly, to analyse critically the Trust Property Control Act in its current form in order to determine the utility of its provisions, particularly in light of jurisprudential development since the Act’s commencement. The purpose of the study is to formulate comprehensive recommendations for legislative reform in the area of South African trust law
‘Taxation of a trust: the impact of statutory anti-tax avoidance measures on the effectiveness of the discretionary family trust as an estate planning vehicle in South Africa’
Get PDFMagister Legum - LLMThe utilisation of trusts has become a popular trend among taxpayers, especially high net worth individuals1 (hereafter HNWI) who wish to reduce potential estate duties. The SARS Strategic Plan stated that there is a ‘compliance risk posed by HNWI and the use of trusts to conceal their income’.2 The SARS Strategic Plan announced that trust reform would be prioritised. Minister of Finance, Pravin Gordhan (hereafter Gordhan) referred in his 2012/2013 budget speech3 to various measures proposed to
protect the tax base and limit the scope for tax leakage and avoidance. Gordhan reiterated the state’s position regarding the abuse of trusts by indicating that reforms will be made regarding the taxation of both local and offshore trusts which have long been a problem for global tax enforcement due to their flexibility and flow-through nature. National Treasury and SARS are concerned about trusts, largely because of the income-splitting opportunities that trusts afford taxpayers. There are envisaged tax amendments which will impact South Africa’s (hereafter SA) trust landscape and could derail many carefully drafted trust structures.
It will thus be important for estate owners to consider these envisaged tax
amendments when they come into operation, in order to ascertain the full extent of the implications and then it can also further be determined what the impact of these 1 Income in excess of R7 million, alternatively R75 million in assets. South Afican Revenue Service (hereafter SARS) Strategic Plan (2012/13- 2016/17) 19 available at http://www.sars.gov.za (accessed
6 November 2013) (hereafter SARS Strategic Plan). 2 SARS Strategic Plan 19. 3 2012-2013 budget speech 22 available at http://www.sars.gov.za (accessed 6 November 2013) (hereafter budget speech). 11 changes will be on the effectiveness of the discretionary family trust as an estate planning vehicle in SA in the future. The purpose of this thesis is to determine the impact of the current statutory anti-tax avoidance provisions on the effectiveness of the discretionary family trust as an estate planning vehicle in SA, especially due to the fact that the trust form has been abused
in the past for tax avoidance purposes
‘Taxation of a trust: the impact of statutory anti-tax avoidance measures on the effectiveness of the discretionary family trust as an estate planning vehicle in South Africa’
No full textMagister Legum - LLMThe utilisation of trusts has become a popular trend among taxpayers, especially high net worth individuals1 (hereafter HNWI) who wish to reduce potential estate duties. The SARS Strategic Plan stated that there is a ‘compliance risk posed by HNWI and the use of trusts to conceal their income’.2 The SARS Strategic Plan announced that trust reform would be prioritised. Minister of Finance, Pravin Gordhan (hereafter Gordhan) referred in his 2012/2013 budget speech3 to various measures proposed to
protect the tax base and limit the scope for tax leakage and avoidance. Gordhan reiterated the state’s position regarding the abuse of trusts by indicating that reforms will be made regarding the taxation of both local and offshore trusts which have long been a problem for global tax enforcement due to their flexibility and flow-through nature. National Treasury and SARS are concerned about trusts, largely because of the income-splitting opportunities that trusts afford taxpayers. There are envisaged tax amendments which will impact South Africa’s (hereafter SA) trust landscape and could derail many carefully drafted trust structures.
It will thus be important for estate owners to consider these envisaged tax
amendments when they come into operation, in order to ascertain the full extent of the implications and then it can also further be determined what the impact of these 1 Income in excess of R7 million, alternatively R75 million in assets. South Afican Revenue Service (hereafter SARS) Strategic Plan (2012/13- 2016/17) 19 available at http://www.sars.gov.za (accessed
6 November 2013) (hereafter SARS Strategic Plan). 2 SARS Strategic Plan 19. 3 2012-2013 budget speech 22 available at http://www.sars.gov.za (accessed 6 November 2013) (hereafter budget speech). 11 changes will be on the effectiveness of the discretionary family trust as an estate planning vehicle in SA in the future. The purpose of this thesis is to determine the impact of the current statutory anti-tax avoidance provisions on the effectiveness of the discretionary family trust as an estate planning vehicle in SA, especially due to the fact that the trust form has been abused
in the past for tax avoidance purposes
Consumer awareness, ethnocentrism, attitude and purchase behaviour toward imported poultry products : a Zimbabwean perspective.
Get PDFPh. D. University of KwaZulu-Natal, Durban 2014.The global poultry meat industry has become very competitive as a result of increased international trade of poultry products for the past few decades while consumer behaviour studies focussing on international markets have received considerable attention. However, none of these studies have focussed on how consumer awareness predicts consumer attitude and purchase behaviour toward imported products. More so, the existing empirical evidence does not reveal how consumer ethnocentrism predicts the actual purchase behaviour of consumers. The present study, therefore, sought to answer the questions as follows: - (i) does consumer awareness predict consumer attitude and purchase behaviour toward imported poultry products? (ii) does consumer attitude predict consumer purchase behaviour towards imported poultry products? (iii) does consumer ethnocentrism predict consumer attitude and purchase behaviour toward imported poultry products? (iv) which are the critical decision factors considered by consumers when purchasing imported poultry products? A cross-section of 305 consumers was taken from Harare and Bulawayo in Zimbabwe. The respondents were intercepted while shopping in major supermarkets. A mixed method approach was used to collect data through an interviewer administered questionnaire. Descriptive statistical analysis, exploratory factor analysis and hypothesis testing were done on quantitative data. Qualitative data were analysed at three levels, namely thematic, content and discourse analyses. The study established that consumer awareness positively predicts consumer attitude towards imported poultry products. No significant relationship was found between consumer awareness and consumer purchase behaviour towards imported poultry products. Consumer ethnocentrism was found to inversely predict consumer attitude while no significant relationship was found between consumer ethnocentrism and consumer purchase behaviour towards imported poultry products. Lastly, the established that the factors considered by consumers when purchasing imported poultry products are price, quality, genetically modified food status, product labelling, country of origin, packaging, production methods and branding. It is therefore recommended that both marketers and policy makers take into account the present findings when designing strategies on the marketing of imported poultry products
'n Begripsmatige beskouing van die testeerhandeling ter toeligting van testateursbedoeling in die Suid-Afrikaanse erfreg
No full textThe South African law of succession, as part of private law, more specifically the law of patrimony, operates on the premise of the subjective law theory. A legal subject – as the bearer of subjective rights – has certain entitlements (powers) bestowed on him/her by each of these subjective rights, including the entitlement to dispose of assets. The legal subject may exercise the entitlement to dispose of assets in accordance with the act of disposal – in the guise of a juristic act – which is made possible through the capacities possessed by legal subjects, in particular legal capacity and the capacity to act. The constitutionally founded public policy demands that the act of disposal be performed freely, which freedom – as manifestation of private autonomy – is constitutionally embedded. In the law of succession, it is important to distinguish the act of disposal both from other testamentary acts as potentially included in the contents of a will (for example the act of revocation) as well as from other acts in the will-making process (for example the necessary execution acts in order to comply with the formality requirements) in order to best address the prevailing conceptual confusion, particularly the confusion pertaining to the intention of the testator (testator’s intention) and consequently also the concept will as such. The intention of the testator can only be explained on a theoretically sound basis in accordance with a suggested ‘conduct model’ in respect of the continuous process of making a will in order to show that testator’s intention is a compounded, multilateral concept, that consists of different forms and facets of intention. For example, the dispositive intention (dispositive will) should first be formed before expression can be given to it through a statement of intention as the relevant act of disposal. The conduct model viewpoint can be contrasted with the traditional view that a will is the result of the once-off presence of a number of set requirements (the so-called ‘requirements model’). In terms of the conduct model viewpoint, a will is the result of a will-making process in which a number of specific acts, with specific accompanying forms of intention, have been performed by different parties in order to make a will. The place and roll of, as well as the interaction between, the different ‘requirements’ can only be correctly theoretically contextualised in accordance with this view. The law of succession primarily controls the devolution of assets at the moment of death and xiii
in the context of the law of testate succession, this devolution occurs in accordance with the intention (will) of the testator, as expressed in the words of a valid will. The recognition of testamentary inheritance consequently means that a testator is free to make a lawful last expression of intention (declaration of wishes) in a will regarding the disposal of assets, if the testator has testamentary capacity. The recognition of freedom of testation – as a constitutionally recognised value – requires a free disposal of assets. The disposal of assets occurs by way of an act of testation, as the relevant juristic act in the law of succession. In order to qualify as an act of testation, a complete act of disposal is required in the sense that all the elements of a testamentary disposition should be present, as well as the necessary animus testandi (testation intention) as the intention that legal effect should be given to the dispositions at the moment of death. In the context of testate succession, a written statement of intention as embodied in a valid will, is required. The presence of the act of testation – as the manifestation of the dispositive intention and animus testandi – in a document, makes the document qualify as a will. Such a processual view emphasises that the execution of the testator’s intention – as embodied in an act of testation – occurs in three phases: the first phase entails the formation of the intention (inner will), the second phase entails the expression of the will and the third phase deals with the legal consequences that are attached to the intention of the testator after his/her death. The importance of addressing and resolving the conceptual confusion in the South African law of succession is self-evident. Nevertheless it is stressed with a view to the introduction of an intent doctrine in the South African law of succession to address the prevailing confusion. The necessity for conceptual clarity – especially in light of the conduct model and intent doctrine – is also underscored by the need to clearly understand the impact and application of the Constitution on the law of succession, with the further of establishing the concept of ‘constitutional law of succession’ in South African law
‘Taxation of a trust: the impact of statutory anti-tax avoidance measures on the effectiveness of the discretionary family trust as an estate planning vehicle in South Africa’
No full textMagister Legum - LLMThe utilisation of trusts has become a popular trend among taxpayers, especially high net worth individuals1 (hereafter HNWI) who wish to reduce potential estate duties. The SARS Strategic Plan stated that there is a ‘compliance risk posed by HNWI and the use of trusts to conceal their income’.2 The SARS Strategic Plan announced that trust reform would be prioritised. Minister of Finance, Pravin Gordhan (hereafter Gordhan) referred in his 2012/2013 budget speech3 to various measures proposed to
protect the tax base and limit the scope for tax leakage and avoidance. Gordhan reiterated the state’s position regarding the abuse of trusts by indicating that reforms will be made regarding the taxation of both local and offshore trusts which have long been a problem for global tax enforcement due to their flexibility and flow-through nature. National Treasury and SARS are concerned about trusts, largely because of the income-splitting opportunities that trusts afford taxpayers. There are envisaged tax amendments which will impact South Africa’s (hereafter SA) trust landscape and could derail many carefully drafted trust structures.
It will thus be important for estate owners to consider these envisaged tax
amendments when they come into operation, in order to ascertain the full extent of the implications and then it can also further be determined what the impact of these 1 Income in excess of R7 million, alternatively R75 million in assets. South Afican Revenue Service (hereafter SARS) Strategic Plan (2012/13- 2016/17) 19 available at http://www.sars.gov.za (accessed
6 November 2013) (hereafter SARS Strategic Plan). 2 SARS Strategic Plan 19. 3 2012-2013 budget speech 22 available at http://www.sars.gov.za (accessed 6 November 2013) (hereafter budget speech). 11 changes will be on the effectiveness of the discretionary family trust as an estate planning vehicle in SA in the future. The purpose of this thesis is to determine the impact of the current statutory anti-tax avoidance provisions on the effectiveness of the discretionary family trust as an estate planning vehicle in SA, especially due to the fact that the trust form has been abused
in the past for tax avoidance purposes
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