The primary purpose of this study was to determine the social determinants of arts festivals with reference to the ABSA KKNK. This goal was achieved by firstly analysing the event/festival phenomenon and the role thereof in event/festival tourism. Secondly, a literature study was conducted in order to examine the role of the community in supporting events/festivals. And thirdly, the results of the empirical research were discussed. Lastly, conclusions were drawn from the research and recommendations were made with regard to the social determinants of events/festivals. Literature indicated that events/festivals are central to daily living as perhaps never before and it can also be said that events/festivals play certain social, economic, cultural and environmental roles. Events/festivals can have various positive impacts on a community, such as job opportunities, economical growth and upliftment of the community. However it can also create various negative impacts such as crime, prostitution and damage to the environment. It is important to increase the number of positive impacts and decrease the number of negative impacts. This may improve the support of the community for the event/festival and improve the sustainability of the event/festival. The support of the community is also influenced by aspects such as community concern, ecocentric attitudes, community attachment. These social support determinants were measured by means of a questionnaire, as adapted from Gursoy and Kendall (2006) and it was therefore the objective of the questionnaire to analyse the social determinants that that may improve community support. The survey was distributed in the community of Oudtshoorn in 2007 and the determinants, as well as the relationship between the determinants and support for the event/festival, were based on structural equation modeling. A total of 279 questionnaires were completed during the festival. Respondents were, in general, more positive about the festival than negative. The results of the structural equation modelling suggest that community attachment and benefits and costs perceived are the most important social determinants in gaining local support for the ABSA KKNK. In the case of this study, ecocentric attitudes and issues of community concern did not influence the level of support given to the event/festival. / Thesis (M.A. (Tourism))--North-West University, Potchefstroom Campus, 2011.

This study examines human capital constraints in the South African economy, and the austerity these constraints have on firms in the country. The first part of the study identifies the main human capital constraints facing South Africa, and explains how these constraints influence an economy. An inadequately educated workforce along with restrictive labour regulations makes out the central components of these constraints. The second part explores all the relevant constraints individually, and determines the cause of their existence. The final part of this study consists of a firm level analysis that describes human capital constraints experienced by firms in South Africa. Regression analysis examines the determinants of increased output per worker in manufacturing firms. These determinants also indicate the cause of growth in output per worker. Human capital aspects such as education, labour regulation, compensation and competition are all shown to have a considerable influence on output per worker. Principal Component Analysis (PCA) on the explanatory variables achieved similar results. For this analysis, latent variables that incorporated education, training, region and Sector Education Training Authority (SETA) support and effectiveness explained the highest percentage of the total variance. However, this study found no evidence to suggest that human capital development initiatives like training programmes and SETA support have a positive relationship with increased levels of productivity. / Thesis (M.Com. (Economics))--North-West University, Potchefstroom Campus, 2011.

During the recession period of 2008/2009, global tourism declined by 8%. This was also evident is South Africa with the domestic travel market shrinking by 8% as well. However, this did not apply to the Kruger National Park (KNP) which experienced a sustained Accommodation Unit Occupancy growth of 1.6% during the same period. Visitors to the KNP thus see it as an attractive holiday destination irrespective of tough economic conditions characterised by less disposable income. To sustain this growth, it is important to be aware of the reasons visitors still visit the KNP during a recession. The aim of this study was to determine the reasons why visitors still travelled to the KNP during the 2008/2009 recession. This can be done by analysing the visitors’ behaviour and the motivational factors (internal feelings of the visitors) and determinants of the demand (income and exchange rates for instance) that influenced visitors’ choice to visit the KNP. To achieve this aim, a survey was conducted at the KNP between 15 and 20 December 2009 (high season). A total of 355 questionnaires were completed, after which a number of analyses were done to determine the effects of the recession on travel behaviour. For the purpose of this study, two articles were written. Article 1 is titled: “Motivations of visitors to the Kruger National Park during the 2008/2009 recession period”. The aim of this article was to determine the motivations of visitors to the KNP during the recession. A factor analysis on the motivations to visit the park was conducted, of which the following factors obtained the highest mean values: Escape, Wildlife experience and Family benefits. Push factors to the KNP were important to such an extent that visitors regarded visiting the park as a primary need or lifestyle. The results furthermore showed that visitors might have adapted their spending behaviour at the park to still afford to visit the park during the recession. This article provides a better understanding of visitors’ feelings towards the KNP, especially amidst recessions which, in turn, will improve niche marketing and a competitive advantage. Article 2 is titled: “Factors that influenced demand to the Kruger National Park during the 2008/2009 economic recession”. The aim of this article was to identify the determinants that influence the demand for visits to the KNP. Due to the homogeneous nature of the park’s market, the results of the stepwise logistic regression analysis revealed a few socio-demographic and behavioural determinants that influenced visitors’ demand to the park. The motives Escape and Souvenirs were the only two behavioural determinants while the provinces Gauteng and Mpumalanga were the only socio-demographic determinants. These two provinces are the two main markets for the KNP. Visitors indicated that visiting the KNP is a great way of escaping their busy metropolitan areas, especially in the Gauteng province. Mpumalanga residents have many tourism attractions in their province thus lowering the chances that they will visit the KNP. The determinant Souvenirs indicates that visitors adapted their spending at the park to still be able to afford visits. It was also found that demand to visit the park was not greatly influenced by the recession, because visitors could adapt their spending at the park. This is the first time the determinants of demand to a national park during a recession period have been conducted. The study indicated that visiting natural areas may have become a primary need or part of a lifestyle, especially during the 2008/2009 recession period. This article gives park management guidelines that will ensure the sustainability of the KNP because this information now allows for well-planned, thorough marketing and management of the park. In the case of KNP, which has a homogeneous market, the number of determinants identified influencing demand for visiting the park is fewer than has been found in other studies done on heterogeneous markets. This study therefore also makes a valuable methodological contribution in relation to analysing demand of homogeneous and heterogeneous markets. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2011.

The primary purpose of this study was to determine the social determinants of arts festivals with reference to the ABSA KKNK. This goal was achieved by firstly analysing the event/festival phenomenon and the role thereof in event/festival tourism. Secondly, a literature study was conducted in order to examine the role of the community in supporting events/festivals. And thirdly, the results of the empirical research were discussed. Lastly, conclusions were drawn from the research and recommendations were made with regard to the social determinants of events/festivals. Literature indicated that events/festivals are central to daily living as perhaps never before and it can also be said that events/festivals play certain social, economic, cultural and environmental roles. Events/festivals can have various positive impacts on a community, such as job opportunities, economical growth and upliftment of the community. However it can also create various negative impacts such as crime, prostitution and damage to the environment. It is important to increase the number of positive impacts and decrease the number of negative impacts. This may improve the support of the community for the event/festival and improve the sustainability of the event/festival. The support of the community is also influenced by aspects such as community concern, ecocentric attitudes, community attachment. These social support determinants were measured by means of a questionnaire, as adapted from Gursoy and Kendall (2006) and it was therefore the objective of the questionnaire to analyse the social determinants that that may improve community support. The survey was distributed in the community of Oudtshoorn in 2007 and the determinants, as well as the relationship between the determinants and support for the event/festival, were based on structural equation modeling. A total of 279 questionnaires were completed during the festival. Respondents were, in general, more positive about the festival than negative. The results of the structural equation modelling suggest that community attachment and benefits and costs perceived are the most important social determinants in gaining local support for the ABSA KKNK. In the case of this study, ecocentric attitudes and issues of community concern did not influence the level of support given to the event/festival. / Thesis (M.A. (Tourism))--North-West University, Potchefstroom Campus, 2011.

Submitted by ANA KARLA PEREIRA RODRIGUES (anakarla_@hotmail.com) on 2017-08-25T13:37:53Z No. of bitstreams: 1 arquivototal.pdf: 1699241 bytes, checksum: 2f092c650c435ae41ec42c261fd9c3af (MD5) / Made available in DSpace on 2017-08-25T13:37:53Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 1699241 bytes, checksum: 2f092c650c435ae41ec42c261fd9c3af (MD5) Previous issue date: 2017-03-10 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / In thisthesis,westudycertaindegenerations/specializationsofthegenericsquare matrix overa eld k of characteristiczeroalongitsmainrelatedstructures,suchthe determinantofthematrix,theidealgeneratedbyitspartialderivatives,thepolarmap de ned bythesederivatives,theHessianmatrixandtheidealofsubmaximalminorsof the matrix.Thedegenerationtypesofthegenericsquarematrixconsideredhereare: (1) degenerationby\cloning"(repeating)avariable;(2)replacingasubsetofentriesby zeros, inastrategiclayout;(3)furtherdegenerationsoftheabovetypesstartingfrom certain specializationsofthegenericsquarematrix,suchasthegenericsymmetric matrix andthegenericsquareHankelmatrix.Thefocusinallthesedegenerations is intheinvariantsdescribedabove,highlightingonthehomaloidalbehaviorofthe determinantofthematrix.Forthis,weemploytoolscomingfromcommutativealgebra, with emphasisonidealtheoryandsyzygytheory. / Nesta tese,estudamoscertasdegenera c~oes/especializa c~oesdamatrizquadradagen erica sobre umcorpo k de caracter sticazero,aolongodesuasprincipaisestruturasrela- cionadas, taiscomoodeterminantedamatriz,oidealgeradoporsuasderivadasparci- ais, omapapolarde nidoporessasderivadas,amatrizHessianaeoidealdosmenores subm aximosdamatriz.Ostiposdedegenera c~aodamatrizquadradagen ericacon- siderados aquis~ao:(1)degenera c~aopor\clonagem"(repeti c~ao)deumavari avel;(2) substitui c~aodeumsubconjuntodeentradasporzeros,emumadisposi c~aoestrat egica; (3) outrasdegenera c~oesdostiposacimapartindodecertasespecializa c~oesdamatriz quadrada gen erica,taiscomoamatrizgen ericasim etricaeamatrizquadradagen erica de Hankel.Ofocoemtodasessasdegenera c~oes enosinvariantesdescritosacima, com destaqueparaocomportamentohomaloidaldodeterminantedamatriz.Paratal, empregamos ferramentasprovenientesda algebracomutativa,com^enfasenateoriade ideais enateoriadesiz gias.

Submitted by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-05-30T15:33:16Z No. of bitstreams: 1 ANA CONCEIÇÃO BARBUDA SANCHES GUIMARÃES FERREIRA.pdf: 6225011 bytes, checksum: 14a0290c3aeb54a346421970e5a467ee (MD5) / Approved for entry into archive by Ana Valéria de Jesus Moura (anavaleria_131@hotmail.com) on 2018-05-30T15:34:13Z (GMT) No. of bitstreams: 1 ANA CONCEIÇÃO BARBUDA SANCHES GUIMARÃES FERREIRA.pdf: 6225011 bytes, checksum: 14a0290c3aeb54a346421970e5a467ee (MD5) / Made available in DSpace on 2018-05-30T15:34:13Z (GMT). No. of bitstreams: 1 ANA CONCEIÇÃO BARBUDA SANCHES GUIMARÃES FERREIRA.pdf: 6225011 bytes, checksum: 14a0290c3aeb54a346421970e5a467ee (MD5) / Com esta pesquisa, pretendeu-se demonstrar para o sistema de justiça brasileiro a importância de se adotar a Teoria da Transcendência dos Motivos Determinantes nas decisões proferidas pelo Supremo Tribunal Federal, no controle concentrado de Constitucionalidade. Isso se faz a partir da articulação com o Direito dos Animais e da análise de julgados da Magna Corte de Justiça sobre o tema da tutela de proteção aos animais não-humanos. As decisões definitivas de mérito proferidas pelo Supremo Tribunal Federal, nas ações diretas de inconstitucionalidade, produzem efeitos erga omnes e vinculante, retirando do ordenamento jurídico o ato normativo ou lei incompatível com a Constituição (art. 102, §2º da CF). Contudo, tais efeitos abrangem somente o dispositivo da sentença. O STF declarou a inconstitucionalidade da estadual Lei nº 15.299/2013 que regulamentava a atividade da “vaquejada” como prática desportiva e cultura, mas os limites objetivos desta declaração somente vincularam tão somente ao Estado do Ceará, uma vez que não são reconhecidos os efeitos transcendentais desta decisão. No caso em tela, o Direito Fundamental de Proteção ao Meio Ambiente (artigo 225 da Constituição Federal) sobrepõe-se aos valores culturais da atividade desportiva, diante da crueldade intrínseca aplicada aos animais na vaquejada. Este fundamento foi o motivo determinante para o deslinde de mérito da causa. Contudo, o STF não vem reconhecendo a extensão do efeito vinculante de que são dotadas suas decisões em controle concentrado de constitucionalidade. Argumenta-se sobre a fragilidade da configuração do STF como corte constitucional em razão especialmente das matérias variadas de sua competência e forma de constituição. Ao lado destes impasses, outro se insurge, relativamente a Emenda Constitucional 96/2017, que acresceu novo inciso ao art. 225, §1º, da Constituição Federal, no ensejo de não serem considerados cruéis as práticas desportivas que utilizem animais, desde que sejam manifestações culturais. Demonstra-se que a superação legislativa ofende direito fundamental, apresentando-se como inconstitucional, em razão da prescrição contida no artigo 60, § 4º, da CF. Examina-se, ainda, a importância da consolidação do microssistema de precedentes judiciais gestado pelo novo Código de Processo Civil, que oportuniza um diálogo entre as fontes contidas no Civil Law, Common Law, Stare Decisis, sinalizando que a aplicação pelo STF da Teoria da Transcendência dos motivos determinantes pode contribuir e promover a consolidação dos princípios da segurança e coerência jurídica, primados dos Direitos Fundamentais, no qual se insere o Brasil. / The present research demonstrates the importance for the Brazilian justice system in adopting the Theory of Transcendence of Determining Motives in the decisions handed down by the Federal Supreme Court, in the concentrated control of Constitutionality and it happens from the articulation with the Law of the Animals and the analysis of Judged by the Magna Court on the protection of non-human animals. The final decisions of merit rendered by the Federal Supreme Court in the direct actions of unconstitutionality produce erga omnes and binding effects, removing from the legal system the normative act or law incompatible with the Constitution (article 102, § 2 of the CF). However, such effects cover only the sentence device. The STF declared the unconstitutionality of state law number. 15,299 / 2013, which regulated the activity of the "vaquejada" as sports practice and culture, but the objective limits of this statement were only binding on the State of Ceará, because the transcendental effects of this decision are not recognized. In the present case, the Fundamental Right to protect the environment (Article 225 of the Federal Constitution) overlaps with the cultural values of sporting activity, given the intrinsic cruelty applied to animals in the “vaquejada”. This plea was the determining factor for the merits of the case, but the Supreme Court has not been acknowledging the extent of the binding effect of its decisions on concentrated constitutionality control. It argues about the fragility of the configuration of the STF as a constitutional court due in particular to the varied matters of its competence and form of constitution. Beside these impasses, another problem appears, regarding Constitutional Amendment 96/2017, which added a new subsection to art. 225, paragraph 1, of the Federal Constitution, in the event that sporting practices that use animals are not considered cruel, provided that they are cultural manifestations. It demonstrated that the overcoming of legislation offends fundamental right, presenting itself as unconstitutional, due to the prescription contained in article 60, § 4, of the CF. It also examines the importance of consolidating of the judicial precedents micro-system established by the new Code of Civil Procedure, which provides a dialogue between the sources contained in the Civil Law, Common Law, Stare Decisis, indicating that the STF’ s application of Transcendence of the determinant motives can contribute and promote the consolidation of the principles of security and legal coherence, primacy of Fundamental Rights, in which Brazil is inserted.

Abstracts in English, Afrikaans and Northern Sotho / The tax compliance costs of individual taxpayers in South Africa are unknown, and it is essential to determine, amongst other things, whether these costs pose a risk of causing non-compliance, which could have a negative effect on the collection of tax revenue. Hence, the aim of the study was to assess the tax compliance costs of individual taxpayers in South Africa. The assessment of tax compliance costs entailed calculating these costs in relation to the submission of income tax returns and post-filing activities, ascertaining the determinants of these costs and suggesting ways to reduce them. Using data collected from an online survey conducted among 10 260 taxpayers, it was estimated (applying various methods) that income tax compliance costs of individual taxpayers for the 2018 year of assessment were between 3.61% and 5.31% of the personal income tax revenue. These results compared well with ratios reported in most studies conducted in other countries and showed a reduction from the results obtained from 752 taxpayers for the 2017 year of assessment. Chi-square automatic interaction detection (CHAID), a decision tree modelling technique, was used to ascertain the determinants of tax compliance costs and to identify specific groups of taxpayers associated with distinct ranges of the determinants that were statistically significant predictors of tax compliance costs. This breakdown enabled a better understanding of the influence that the specific values of the continuous determinants, such as the service quality rating of the South African Revenue Service (SARS), and the categorical determinants, such as education level and employment status, have on tax compliance costs. The CHAID analysis therefore provided an additional level of insight not possible with regression analysis, enhancing the usability of the results. Employment status and income tax bracket had the strongest association with tax compliance costs (on average, self-employed taxpayers and taxpayers in the highest income tax bracket had the highest total tax compliance costs). Various other determinants, for example, type of assistance obtained, gender, education level, complexity of tax legislation, complexity of SARS guides, and SARS’s service quality rating were also identified in the analyses. / Die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika is onbekend, en dit is noodsaaklik om, onder andere, te bepaal of hierdie koste ʼn risiko van nievoldoening inhou wat ʼn negatiewe uitwerking op die insameling van belastinginkomste kan hê. Die doelwit van die studie was dus om die belastingvoldoeningskoste van individuele belastingpligtiges in Suid-Afrika te assesseer. Die assessering van belastingvoldoeningskoste behels die berekening van hierdie koste ten opsigte van die indiening van inkomstebelastingopgawes en ná-indieningsaktiwiteite, bepaling van die determinante van hierdie koste en voorstelle van hoe om dit te verminder. Aan die hand van data wat ingesamel is deur ʼn aanlyn opname onder 10 260 belastingpligtiges, is (deur middel van verskeie metodes) geraam dat inkomstebelasting-voldoeningskoste van individuele belastingpligtiges vir die 2018-assesseringsjaar tussen 3.61% en 5.31% van die persoonlike-inkomstebelastinginkomste was. Hierdie resultate het goed vergelyk met verhoudings soos berig in die meeste studies wat in ander lande uitgevoer is en het ʼn afname gewys in die resultate wat by 752 belastingpligtiges vir die 2017-assesseringsjaar bekom is. Chi-kwadraat outomatiese wisselwerkingbespeuring (chi-square automatic interaction detection – CHAID), ʼn besluitnemingskema-modelleringtegniek, is gebruik om die determinante van belastingvoldoeningskoste te bepaal en om spesifieke groepe belastingpligtiges te identifiseer wat statisties-beduidende voorspellers van belastingvoldoeningskoste is. Hierdie uiteensetting het ʼn beter begrip daargestel van die invloed wat die spesifieke waardes op die deurlopende determinante, soos die diensgehaltegradering van die Suid-Afrikaanse Inkomstediens (SARS), en die kategoriedeterminante, soos onderwysvlak en indiensnemingstatus, op belastingvoldoeningskoste het. Die CHAID-ontleding het dus ʼn bykomende vlak van insig voorsien wat nie moontlik is met regressieontleding nie en sodoende die bruikbaarheid van die resultate verbeter. Indiensnemingstatus en inkomstebelastingkategorie het die sterkste assosiasie met belastingvoldoeningskoste (belastingpligtiges in eie diens en belastingpligtiges in die hoogste inkomstekategorie het gemiddeld die hoogste totale belastingvoldoeningskoste). Verskeie ander determinante, byvoorbeeld, soort bystand verkry, geslag, onderwysvlak, kompleksiteit van belastingwetgewing, kompleksiteit van SARS-gidse en SARS-diensgehaltegradering is ook in die ontledings geïdentifiseer. Die studie het afgesluit met voorstelle om individuele belastingspligtiges se belastingvoldoeningskoste te verlaag. / Ditshenyegelo tša ditefelo tša go obamela melawana ya metšhelo ka balefamotšhelo ka Afrika Borwa ga di tsebje, gomme go bohlokwa gore re tsebe, gareng ga tše dingwe, ge eba ditshenyegelo tše di tliša kotsi ya go baka gore balefamotšhelo ba se ke ba obamela melawana ya metšhelo, e lego seo se ka bago le seabe sa go se loke go kgoboketšo ya letseno la motšhelo. Ke ka lebaka leo, maikemišetšo a dinyakišišo tše e bile go sekaseka ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo ka Afrika Borwa. Tshekatsheko ya ditshenyegelo tša go obamela melawana ya motšhelo go ra gore re swanetše go hlakanya ditshenyegelo tše mabapi le go romela dingwalwa tša motšhelo le ditiragalo tša ka morago ga go romela dingwalwa tšeo tša motšhelo, go realo e le go tseba dilo tšeo di bakago ditshenyegelo tše le go šišinya mekgwa ya go di fokotša. Ka go šomiša tshedimošo ye e kgobokeditšwego go dinyakišišo tšeo di dirilwego ka inthanete gareng ga balefamotšhelo ba 10 260, go akantšwe gore (ka go diriša mekgwa ye e fapafapanego) ditshenyegelo tša go obamela melawana ya motšhelo wa letseno ka balefamotšhelo ka ngwaga wa tshekatsheko ya metšhelo wa 2018 di bile magareng ga 3.61% le 5.31% ya tšhelete ya motšhelo wa letseno. Dipoelo tše di bapetšwa gabotse le dikelo tšeo di begilwego ka dinyakišišong tše ntši tšeo di dirilwego ka dinageng tše dingwe gomme di laeditše go fokotšega go tšwa go dipoelo tšeo di hweditšwego go balefamotšhelo ba 752 ka ngwageng wa tshekatsheko ya metšhelo wa 2017. Kutollo ya tirišano ya maitirišo ya Chi-square (CHAID), e lego mokgwa wa go nyakišiša sephetho ka maphakga, e šomišitšwe ka nepo ya go tseba dilo tšeo di bakago ditshenyegelo tša go obamela melawana ya motšhelo le go hlaola dihlopha tše itšego tša balefamotšhelo bao ba amanago le mehuta ye e swanago e nnoši ya dihlaodi tšeo di bilego bohlokwa go ya ka dipalopalo mabapi le ditshenyegelo tša go obamela melawana ya motšhelo. Karoganyo ye e kgontšhitše kwešišo ye kaone ya khuetšo yeo dikokwane tše itšego tša dilo tšeo di tšwelago pele go baka se, tša go swana le kelo ya boleng bja tirelo ye e abjago ke Tirelo ya Motšhelo ya Afrika Borwa (SARS), le dilo tšeo di bakago go se obamele melawana ya motšhelo go ya ka makala, go swana le maemo a thuto le maemo a mošomo, go ditshenyegelo tša go obamela melawana ya motšhelo. Tshekatsheko ya CHAID ka fao e file maemo a tlaleletšo a tsebo yeo e sa kgonagalego ka tshekatsheko ya poelomorago, go maatlafatša go šomišega ga dipoelo. Maemo a mošomo le legoro la motšhelo wa letseno di bile le kamano ye kgolo le ditshenyegelo tša go obamela melawana ya motšhelo (ka kakaretšo, balefamotšhelo bao ba itšhomelago le balefamotšhelo bao ba lego ka go legoro la godimo la motšhelo wa letseno ba na le palomoka ya godimodimo ya motšhelo wo ba lefišwago ona). Dilo tše dingwe tša mehutahuta tšeo di bakago go se obamele melawana ya motšhelo, go fa mohlala, mohuta wa thušo ye e hweditšwego, bong, maemo a thuto, go se kwešišege ga melawana ya motšhelo, go se kwešišege ga ditlhahli tša SARS, le kelo ya boleng bja tirelo ya SARS le tšona di utollotšwe ka tshekatshekong. Dinyakišišo di feditše ka go fa ditšhišinyo mabapi le ka fao go ka fokotšwago ditshenyegelo tša go obamela melawana ya motšhelo ka balefamotšhelo. / D. Phil. (Accounting Sciences)