published_or_final_version / Law / Master / Master of Philosophy

A dissertation presented in partial fulfilment of the requirements for the Master of Arts degree at the African Centre for Migration and Society, Faculty of Humanities at the University of the Witwatersrand, Johannesburg, February 2017 / In Johannesburg, the Somali migrant community has set up businesses in Mayfair. Mayfair is a suburb situated on the western side of Johannesburg’s original central business district, and has gradually witnessed a process of urban change and transformation outside the regulations of the City of Johannesburg Metropolitan. Based on the regulations of the area, 8th Avenue is zoned for residential use. However, at the moment, the area has witnessed radical changes, which have seen people engage in many unplanned activities. Such developments have not gone unnoticed by the City of Johannesburg’s Urban Planning officials, who argue that the area is zoned for residential purposes and laws have to be adhered to before the space is altered from residential to business use. However, the Somali business migrants in the area continue change the residential component of the area, despite the laws against such construction. The research report looks at how Somalis in Mayfair continue to change the 8th Avenue area, despite the City of Johannesburg’s restrictions around the use of space as business. Engaging in this concept of human-non-human interaction, derived from Actor Network Theory (ANT), the research explains how materials and artefacts of the city, in this case, land use regulatory tools, assist in regulating social and spatial conduct, and human activities. In what then follows, the research traces how Somali migrants of Mayfair interact with the City of Johannesburg’s urban management and planning practices through the movement of written materials that challenge urban management and usage. The research also illustrates, using de Certau’s theory on strategies and tactics, how bureaucratic actions (through written documents) divide the city residents as well as city planners to create certain alliances, as well as tactics in the development of Mayfair. The research finally shows, using Lefebvre’s theory of the right to the city, how Somalis migrants take possession of space and use the concept of the right to the city, as urban inhabitants, instead of relying on their right as refugees or asylum seekers. Keywords: Migration, Somalis, Mayfair, City of Johannesburg, Urban space, appropriation, negotiation, written documents / GR2018

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) Johannesburg, 2017 / This report discusses how the outsourcing of services results in the creation of a service permanent establishment for a non-resident entity. The tax consequences that result from a service permanent establishment in South Africa and India, as the outsourced destinations, will be compared against each other. To remain globally competitive and to provide the best quality of work to clients, entities may decide to outsource services through a secondment arrangement or through a subcontracting arrangement, each having different tax implications. The parties must clearly indicate the type of arrangement in a contractual agreement, as an entity could create a service permanent establishment in a foreign jurisdiction. Non-resident entities often outsource services to organisations in South Africa and India. This report provides a comparative analysis of the income tax provisions applicable to a resident and a non-resident for both a company and individual in South Africa and India. It further analyses income tax provisions related to the definitions related to residency, for a company and an individual in terms of the Income Tax Act 58 of 1962 in South Africa and the Incometax Act, 1961 in India. Other provisions compared in this report include the tax rates, rebates and thresholds in terms of such legislation. Key Words: Non-resident, Resident, Corporate income tax, Personal income tax, South Africa, India, subcontracting, secondment, OECD Model Tax Convention, Double Tax Agreements and Permanent Establishment. / GR2018

This study aimed to address consumers' stereotypical categorizations in the form of essentialist views about foreign cultures and their effect on individual consumers, including their negative or aroused emotions and subsequent retail patronage behaviors. The research mission was to empirically assess the salient dimensions of consumers' states of mind (positive and negative affect, psychological essentialism, epistemic curiosity), states of being (store atmospherics), and states of action (retail patronage behaviors) in a cultural context based on Mehrabian-Russell theory of environmental psychology. Specifically, the retail patronage setting was selected as foreign-based fast-food franchises because it represents both a relevant and timely situational context for consumer behavior. This dissertation makes several contributions to international retail patronage literature. First, it frames curiosity as an aroused emotional state and finds support for the relationship between consumer epistemic curiosity and retail patronage. Second, it provides support for the linkage between consumer affect and retail patronage in an international retail setting. Third, it reveals that affect has a greater impact on retail patronage than epistemic curiosity. The overarching finding of this study is an inability to tie the cultural elements in retail atmospherics, including signs, symbols, and artifacts, to consumer emotions. In addition, we were unable to frame psychological essentialism as a personality trait that would reduce the levels of affect and curiosity in retail store environments characterized by foreign-cultural elements.

Thesis--Cornell University. / Vita. Includes bibliographical references (p. 261-275).

published_or_final_version / Housing Management / Master / Master of Housing Management

Thesis (DBA(DoctorateofBusinessAdministration )--University of South Australia, 2004

Thesis (DBA(DoctorateofBusinessAdministration )--University of South Australia, 2004

Thesis (DBA(DoctorateofBusinessAdministration )--University of South Australia, 2004

Thesis (M.A.)--Carleton University, 2008. / Includes bibliographical references (p. 108-115). Also available in electronic format on the Internet.