Masters of Commerce / The practice of career guidance in the Palestinian community inside Israel is a relatively recent phenomenon which became prominent after the emergence of approximately 30 career guidance centres across the country. The development of career guidance in a context that is characterised by continuous social underdevelopment, injustice and discrimination raises many questions around the effectiveness of career guidance and its role in fighting unemployment as well as the extent to which career guidance services can deliver results on the ground – within the Palestinian community. In the twenty-first century, we need to consider the changing social structures and contexts in which career guidance is practiced (Arthur, Collins, McMahon & Marshall, 2009). Such challenging environment interferes with the practice and its deliverables making it more difficult for Palestinian practitioners. Hence, in the light of such challenges, there exists a great need to determine the effectiveness of the services by focusing on a number of areas such as; the types of career guidance interventions used; the kind of challenges Palestinian practitioners are faced with; the theoretical framework for career guidance; the future needs and skills of career guidance practitioners. To achieve these objectives, the study interviewed a sample consisting of (N=8) Palestinian career guidance practitioners, who were drawn using convenience and snowballing sampling, using a qualitative approach; semistructured interviews. The results showed that Palestinian career guidance practitioners understood the role and function of career guidance and used a wide range of useful interventions that correspond to those in international literature. However, they were critical of Holland-based assessment that was used considering it to be incompatible with the Arab community. Participants further reported that they were faced with a spectrum of challenges that are multi-faceted in nature and felt that the key to having effective career guidance with concrete outcomes, is by dealing with it on a policy level.

The study is a critical investigation of social justice concerns in higher education policy in emerging democracies such as South Africa. The study focuses on three initiatives at the University of Pretoria as exemplary projects that address social justice concerns in order to redress the situation in post-apartheid South Africa. These initiatives are the Institute of Women and Gender Studies, IGWS, which attempts to achieve gender equality, eliminate patriarchal tendencies and unleash women‘s potentialities within the University of Pretoria; The Centre for the Study of HIV/AIDS which seeks to eliminate any discriminatory tendencies against University of Pretoria members who are living with HIV/AIDS and contribute meaningfully in reducing the scourge of the pandemic; and The University of Pretoria Foundation Year Programme, UPFY, which attempts to increase the participation rates of the previously disadvantaged in areas of scarce skills such as mathematics and science. The study seeks to share new insights into the limits of grand policy frameworks that promise much by way of social justice but deliver very little in real terms. This policy gap trajectory between intent and practice begins and ends at the University of Pretoria as a case study that provides important lessons for cognate institutions and other social structures. The study is further likely to contribute insights into how higher education can implement programmes so as to purportedly address and redress social injustices and inequalities when in essence; these programmes achieve little more than a public relations objective. The intent of this case study is to illuminate attempts, through various programmes, by higher education to address social justice concerns such as inequality and discrimination, and reflects the inadequacy of such efforts that are not developed within an institution‘s capacity in order to affect the existing institutional culture. In reflecting on the persistent policy challenges and the marginalisation of social justice agenda, the study points to the dominance of the neo-liberal discourse on a global and local scale and its manifestation in higher education in the form of commodification and marketisation. As a result, the study proposes the revival of a radical social justice agenda so as to mainstream social justice concerns in higher education and promote its emancipatory possibilities. / Thesis (PhD)--University of Pretoria, 2010. / Education Management and Policy Studies / unrestricted

This thesis is focusing on the major trends in the tax reform in the European Union. The direction of development from direct to indirect taxes is analyzed and it attempts to find some consistent trends in taxation between selected countries within groups of new and old member states of the European Union in 1995 - 2011. Firstly the text gives the reader an introduction to tax theory and the optimal design of tax system is presented. Thesis also focuses on the issue of tax policy in the European Union. It describes the main tax policy challenges and possible design of efficiency-enhancing tax reforms. The global macroeconomic model QUEST III is being introduced. This model is widely used by international institutions for the quantitative evaluation of the potential impacts of tax policies. Furthermore, the development and structure of the tax mix is analyzed as well as the overall tax burden and labour taxation in new and old member states of the European Union. In conclusion there is commentary to stated hypothesis that in recent years there has been increasing emphasis on indirect taxes, while the direct taxes were being reduced.