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An historical perspective of income tax legislation in South Africa, 1910 to 1925Surtees, Peter Geoffrey January 1986 (has links)
From Introduction: This work considers the period from Union, 31 May 1910 until promulgation of the Income Tax Act No. 40 of 1925.(1) It will describe the means, both financial and otherwise, by which the fledgling Government of the Union of South Africa contrived to balance its budget, and will consider the various sources of revenue available up to 1914, when the Government of Gen. Louis Botha first decided that a tax on income was necessary in order to maintain the solvency of the new State. Similarly the political pressures which shaped the nature of the Income Tax Acts up to 1925 will be discussed, and the political principles (or expediencies, depending on the degree of cynicism of the reader) which led the parties in power from time to time to make the decisions they did regarding the provisions of the various Acts. The effect of external political situations such as the Great War of 1914 - 1918 will be examined, as will the consequences of the rebellion of 1914 and the strikes of 1913 and 1922. The legislation predictably spawned a considerable body of litigation as taxpayers hastened to find and exploit loopholes in it; the resultant Income Tax Cases, in the Income Tax Special Court, Supreme Court and Appeal Court, formed the embryo of a body of judicial precedent which today encompasses some two thousand case reports. A few of the cases decided in the period up to 1925 are still quoted today; for example, CIR v Lunnon 1924 AD 1 SATC 7. The relevant cases from the period will enjoy consideration, with descriptions of how their verdicts affected either subsequent income tax principles or later legislation. Also considered will be the inception during this period of the way in which income tax legislation largely develops: the legislature promulgates an Act, the taxpayers discover legitimate ways to reduce their tax burden and the Minister of Finance consequently causes the Act to be changed in order to protect the tax base. Thereupon the resolute taxpayers seek loopholes anew. The effect of economic conditions on income tax legislation will engage attention; several such conditions cast their shadows into the House of Assembly during that 15 year period, notably the post-war recession and the drought of 1919. The selection of this period is apposite for several reasons: it covers the period during which income tax legislation came into being; - it includes several notable political occurrences. thus making possible a consideration of their effect on income tax legislation; it includes a natural cataclysm. namely a major drought. which also had an effect on subsequent Income Tax Acts; - a sufficient number of income tax cases was heard during the period to afford a fair indication both of how the body of case law would develop and how it would perpetually interplay with the legislation; it clearly illustrates the differences between the two great political parties of the time, differences largely caused by the vested interests of each; the dominant South African Party, with its need to retain the support of the commercial and particularly the mining sectors, and the smaller but even then growing National Party with its face set firmly towards the rural constituencies and the embattled farmers; - the period culminates in the Income Tax Act of 1925, a significant change from its predecessors, and the second Income Tax Act of the Pact Government. The imposition of taxes by the respective provinces does not form part of this work, as the scope of the discussion is limited to the various Income Tax Acts, and their development has been overseen by the central government.
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An analysis of some school history textbooks with special reference to styles of concept presentationMatoti, Sukude Mangwevandile January 1990 (has links)
The aim of this study was to find out whether the school history textbooks used in Transkei Junior and Senior secondary schools were adequate in helping pupils meet the demands of their course. The results of the study would be used as argument for or against the assumption that the type of textbooks used in Transkei schools, through their inadequacy in equipping the pupils with the necessary skills for "doing" history, do contribute to the high failure rate in history, especially that they are in most schools, the only recourse for both the teacher and the pupil. In particular the study intended to see what strategies the history textbooks used to aid concept understanding which is crucial to the understanding of history. Twenty three criteria, fourteen objective and nine subjective were used to assess the books for readability and for strategies which might aid concept understanding. Eight books were assessed: four Std 5 and four Std 8 books. The results showed that only three of the eight books catered for the development of skills of learning history and were suited to the level of the pupiils for whom they were intended . History textbooks therefore need to be improved so as to foster the skills of learning history. Their inadequacy could be a contributory factor to the high rate of failure. In-service and pre-service training in methods of textbook analysis can assist in textbook selection and for changes in methods of teaching to supplement shortcomings in books which are commonly used
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The future of the past in South African schools : curriculum development, school leaving examinations and syllabus design and assessment in history : a comparative studyGunn, Alan Howard January 1990 (has links)
This is a two-part study dealing with the curriculum, school leaving examinations and History as a school subject in England and South Africa. Part One is a developmental study. Developments in the curriculum of both countries since the Second World War are traced. In England this period is characterised by a shift from a somewhat laissez faire approach of the authorities at Whitehall to the curriculum of individual schools to the prescription that seems inherent in the National Curriculum. The outstanding development in South Africa during this period has been the introduction of a system of differentiated education. In contrast to minor developments in the South African school leaving examination system, England has witnessed the consolidation of the two-tier GCE and CSE system into a single examination at 16+, the GCSE. In discussing developments in History as a school subject, one is struck by the growth of the "new history" in England (this is described in some detail) against the relative lack of development (at "official" syllabus level) in South Africa where the subject remains rooted in the "traditional", chronological, content-based approach. Part Two of this study compares the current situation in England and South Africa at both the macro (ie. curriculum and school leaving examination systems) and micro (ie. History as a subject in the curriculum) levels. At the macro level the curriculum and school leaving examination systems in both England and South Africa are contrasted and one notes an increasing trend towards centralization in both countries. At the micro level use is made of "official" syllabuses and examination papers to contrast the "new history" approach in England with the "traditional" approach in South Africa. In the conclusion two broad possibilities for curriculum reform in South Africa are considered: Broad reform across the curriculum on the one hand and reforms in History on the other
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The diary of C. L. Stretch - a critical edition and appraisalCrankshaw, Grahame Bruce January 1960 (has links)
In the investigation of the Diary and its validity as evidence, the origin and structure of the treaty System, and the functioning of the treaties, in both their original form and subsequent modification, has been examined, with special reference to Stretch and the Gaika tribes.
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A difficult equilibrium: torture narratives and the ethics of reciprocity in apartheid South Africa and its aftermathPett, Sarah January 2009 (has links)
This thesis takes the form of an enquiry into the development of the ―generic contours (Bakhtin 4) for the narration of torture in South Africa during apartheid and its aftermath. The enquiry focusses on the ethical determinations that underlie the conventions of this genre. My theoretical framework uses Adam Zachary Newton‘s conceptualization of narrative ethics to supplement Paul Ricoeur‘s writings on narrative identity and the ethical intention, thus facilitating the transfer of Ricoeur‘s abstract philosophy to the realm of literary criticism. Part I presents torture as a disruption of narrative identity and a defamiliarization of the intersubjective encounter. The existence of torture narratives thus attests to the critical role of narration in the reconstruction of the tortured person‘s identity and the re-establishment of benign frameworks of intersubjective communication. Literature‘s potential to act as a laboratory for the testing of the limitations of narrative identity and the resilience of ethical mores suggests that the fictional representation of torture also has an important role to play in this attempt at rehabilitation. Part II takes the form of a comparative analysis of non-fictional and fictional accounts of torture originating from apartheid South Africa. This shows that the ethical determinations underlying the narration of torture in South Africa range from intersubjective estrangement to a ―solicitude of reciprocity (Bourgeois 109). However, because the majority of these texts used the presentation of human rights abuses to galvanize international opposition to apartheid, the scope for experimentation was limited by the political exigencies of the time. Part III examines the stylistic and generic shifts in the narration of torture that accompanied South Africa‘s transition to democracy. It suggests that the discursive dominance of the Truth and Reconciliation Commission replaced the fruitful—in literary terms—dialogue between authoritarianism and resistance that characterized the apartheid era with a monologic grand narrative of emotional catharsis, reconciliation and nation building. It also suggests that the ―truth-and-reconciliation genre of writing (Quayson 754) that shaped the literary milieu of the post-TRC period be seen in terms of a resurgence of the apartheid–era paradigms for the narration of human rights abuses that were repressed during the initial phase of democratic transition. By framing the TRC as a catalyst for individual journeys of self-discovery, these novels raise important questions about what it means to be a part of the ―new South Africa. In contrast to the majority of apartheid era literature, the novels of the post-TRC period privilege the literary prerogative over the political, and thus bring to fruition the experimental potential of the previous paradigm. In doing so, they not only go beyond solicitude to achieve an ―authentic reciprocity in exchange (Ricoeur, Oneself 191), but also initiate a process of long-awaited literary expansion, in which authors look beyond the limits of apartheid and begin to critically engage with the region‘s pre-apartheid history and its post-apartheid present.
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Music and (post)colonialism : the dialectics of choral culture on a South African frontierOlwage, Grant January 2004 (has links)
This thesis explores the genesis of black choralism in late-nineteenth-century colonial South Africa, attending specifically to its dialectic with metropolitan Victorian choralism. In two introductory historiographic chapters I outline the political-narrative strategies by which both Victorian and black South African choralism have been elided from music histories. Part 1 gives an account of the "structures" within and through which choralism functioned as a practice of colonisation, as "internal colonialism" in Britain and evangelical colonialism in the eastern Cape Colony. In chapter 1 I suggest that the religious contexts within which choralism operated, including the music theoretical construction of the tonic sol-fa notation and method as "natural", and the "scientific" musicalisation of race, constituted conditions for the foreign mission's embrace of choralism. The second chapter explores further such affinities, tracing sol-fa choralism's institutional affiliations with nineteenth-century "reform" movements, and suggesting that sol-fa's practices worked in fulfilment of core reformist concerns such as "industry" and literacy. Throughout, the thesis explores how the categories of class and race functioned interchangeably in the colonial imagination. Chapter 3 charts this relationship in the terrain of music education; notations, for instance, which were classed in Britain, became racialised in colonial South Africa. In particular I show that black music education operated within colonial racial discourses. Chapter 4 is a reading of Victorian choralism as a "discipline", interpreting choral performance practice and choral music itself as disciplinary acts which complemented the political contexts in which choralism operated. Part 1, in short, explores how popular choralism operated within and as dominant politicking. In part 2 I turn to the black reception of Victorian choralism in composition and performance. The fifth chapter examines the compositional discourse of early black choral music, focussing on the work of John Knox Bokwe (1855-1922). Through a detailed account of several of Bokwe's works and their metropolitan sources, particularly late-nineteenth century gospel hymnody, I show that Bokwe's compositional practice enacted a politics that became anticolonial, and that early black choral music became "black" in its reception. I conclude that ethno/musicological claims that early black choral music contains "African" musical content conflate "race" and culture under a double imperative: in the names of a decolonising politics and a postcolonial epistemology in which hybridity as resistance is racialised. The final chapter explores how "the voice" was crucial to identity politics in the Victorian world, an object that was classed and racialised. Proceeding from the black reception of choral voice training, I attempt to outline the beginnings of a social history of the black choral voice, as well as analyse the sonic content of that voice through an approach I call a "phonetics of timbre".
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Economic dualism and labour re-allocation in South Africa, 1917-1970Hindson, Douglas Carlisle January 1975 (has links)
The central concern of this study is to analyse how the pattern of development in South Africa has influenced the long term growth of productive employment in the economy. The approach adopted is to appply a model of economic dualism to the South African case. Chapter 1, p. 1.
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'n Vergelyking tussen Colin Rae en Christoph Sonntag se weergawes van die Boer-Hananwa-oorlog van 1894 (Afrikaans)Kriel, Lize 19 October 2005 (has links)
Please read the abstract (Summary) in the section 07back of this document The published edition of this thesis is also available in English: Kriel, Lize. The 'Malaboch' books : Kgalusi in the 'civilization of the written word' Stuttgart, Germany : Franz Steiner Verlag, 2009. (Missionsgeschichtliches Archiv; Bd 13) / Thesis (DPhil (History))--University of Pretoria, 2005. / Historical and Heritage Studies / unrestricted
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Rethinking biokinetics: a philosophical critique concerning the roles and responsibilities of practitioners and patientsGreene, Mark A January 2016 (has links)
The specialist responsible for providing prescribed exercise as a form of medicine to the South African population is the biokineticist. Biokinetics is a relatively new profession developed in response to empirical research supporting exercise as medicine. Although the role of the biokineticist is clearly defined by the Health Professions Council of South Africa (HPCSA), there is still confusion concerning this profession and its services. At present, the dominant medicalscientific and capitalist-economic discourses offer a narrowly mechanistic and instrumental understanding of the human body and its treatment, which contributes to this confusion. This dissertation proposes a new point of departure, enriched by historical and philosophical understandings of the human body, from which the biokineticist can begin to redefine him/herself. The study aims to shift biokinetics as a practice away from the reductionist and dehumanising influences of instrumentalist, scientific and neoliberal capitalist-economic discourses, and to restore to biokineticists, and their clients, the ability they need to interact as relatively autonomous individuals. The study draws on the ideas of Michel Foucault, specifically on his notions for ‘discipline’, ‘docility’, and ‘the care of the self’ (1991; 2005), as well as Gilles Deleuze and Felix Guattari and their ideas of ‘becoming’ and ‘rhizomatic thinking’ (1983; 1987); ultimately presenting a philosophically enriched, holistic representation of the human body. From here recommendations for best practice in contemporary biokinetics are suggested that encourage interactions and connections between the professional and his/her patients, which move beyond the mere physiological interpretations currently dominating health discourse.
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Constructing a web of culture: the case of akKOORd, an Overberg community choirJacobs, Sunell Human January 2010 (has links)
akKOORd, a community choir in the relatively small southern region of the Overberg, was formed in 2006, and although the choir has only a brief history, its spirit, activities, and concerts have inspired and touched many people. This qualitative study pays attention to aspects of the choir’s history, its performance practice and of the “web” of community members connected to and involved in its activities. Through interviews and personal notes this in-depth study provides a “micronarrative” of this choir within the “web” of the Overberg community itself. It aims to not only interpret this narrative with regard to the meaning behind actions and their symbolic importance in society, but also to explore its relevance in the broader context of current South African cultural discourse. During this research it became evident that policy makers and potential funders regard this predominantly white choir with its Western repertoire as a form of undesirable exclusivity and elitism. This study opposes such a point of view, contending instead that elitism in the form of excellence has the power to defy barriers of social standing and ethnicity, and to unite people through a collective sense of ownership.
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