In hierdie studie word stiefma’s en die mites wat daar oor stiefma’s bestaan, ondersoek. Dit word gedoen in die postfundamentele praktiese teologie en volgens die narratiewe benadering. Die studie word ook gedoen in die sosiaal-konstruksionistiese paradigma. Vier stiefma’s se unieke verhale oor stiefma-wees word weergegee. Nadat die stories geinterpreteer is, is diskoerse vasgestel wat ‘n invloed het op die mites wat daar oor stiefma’s bestaan. Daar word onder andere gekyk na sprokies en die oorsprong daarvan. Daar word ook gekyk na families deur die eeue, asook na moederskap. Die Godstaal wat die stiefma’s gebruik het, word ook ondersoek. Daar is ‘n interdissiplinêre ondersoek gedoen aan die hand van transversale rasionaliteit. Hierdie verhale wys onder andere op die druk wat op stiefma’s geplaas word deur die kerk en gemeenskap om onmiddelik in die rol van ‘n ma te funksioneer en die perfekte gesin te hê. Konflik in die nuwe gesin gee ook aanleiding tot skuldgevoelens by die stiefma. Met hierdie studie word daar gepoog dat daar beter begrip vir stiefma’s se unieke omstandighede en rolle sal wees. Dus ontstaan nuwe verhale, wat weer moontlikhede vir nuwe navorsing skep. / Thesis (PhD)--University of Pretoria, 2014. / gm2014 / Practical Theology / Unrestricted

The topic of this study is: The logic of faith: prayer as the link between rationality and experience in a study of Karl Rahner and John Calvin. The term ‘logic of faith’ refers to the correct way of reasoning about faith. Why do a study about the theology of Rahner? Firstly because Rahner is known as the theologian who emphasises a unity between theology and spirituality. In exploring Rahner’s theology, the question that does arise is: is Rahner a philosopher or a theologian? Rahner endeavours to question the logic of theology. In his philosophical, theological and spiritual works one discovers the ‘heart’ of modern man. Rahner connects the logic of faith with the everyday experience of man. This experience is his point of departure in presenting the case for Christianity. In relation to this, Rahner sees prayer as a common human experience and the key in discovering the unity between rationality and experience. Prayer implies experiencing God in ordinary everyday life. Through prayer the lost unity between God and man is restored. Although Rahner’s definition of experience may be vague and therefore subject to criticism, he gives a positive interpretation of the concept of experience in the sense of acceptance of the ‘self’. To him, the logic of faith is closely related to the acceptance of the ‘self’. Rahner’s view give rise to the following question: Does the truth of a theological statement present itself in experience or in faith only? This question is also put to the reformed tradition of which Calvin is a representative. Both Rahner and Calvin stress the unity between theology and spirituality. Knowing God and understanding man are inseparable concepts. Yet we a find an emphasis in Calvin’s theology, that we do not see in Rahner’s theology. Calvin accepts, unconditionally, the revelation of God in Jesus Christ as the source of faith. True understanding of human nature is dependant on God’s revelation in Scripture. To Calvin, the logic of faith goes against common human experience and rationality. We ask the question about the logic of faith; prayer directs us to the source of the answer: the Word of God. This is the truth that the reformers rediscovered. The logic of faith implies a living relationship with Jesus Christ through His Word and Spirit and prayer is the main exercise of this relationship. In this sense prayer is the Urakt of Christian ethics, the first step in becoming a disciple. This we see in Calvin’s exegesis of the Lord’s Prayer. The logic of faith and therefore faith itself become mysticism without God’s revelation through Scripture. This study concludes that prayer is a neglected theme in the reformed tradition. Rahner and Calvin give us a new appreciation for the logic of faith and prayer as an integral part thereof. / Thesis (DD (Dogmatics and Christian Ethics))--University of Pretoria, 2007. / Dogmatics and Christian Ethics / unrestricted

AFRIKAANS: In hierdie studie word daar na die narratiewe van Suid-Afrikaans gebore immigrante, wat hulself in Brisbane, Australië, gevestig het, geluister. Die plaaslike konteks word in die gereformeerde gemeente van Mansfield gevind en die ontwikkeling van diensbare leierskap word beskryf as deel van die kultuur van die gemeente wat fokus op die nood van immigrante. Die navorsing vind plaas vanuit ‘n epistemologie wat uit ‘n narratiewe benadering vloei. Die post-fundamentele teologiese posisionering inkorporeer die sosiale konstruksionisme, met die doel om ‘n dieper verstaan van die narratiewe navorsing te bewerkstellig. Die praxis word as die beginpunt van navorsing in hierdie post-fundamentele prakties-teologiese studie gesien. Die gevolg is dat eerstehandse kennis opgedoen en geïnterpreteer word deurdat die verhale van mede-navorsers aangehoor en beskryf word. Die plaaslike geloofsgemeenskap in Mansfield bied in-kontekstuele ervaringe wat deur die mede-navorsers vertel word en wat deur die tradisies van interpretasie beïnvloed word. Hierdie ervaringe word deur die aanstelling van respondente vanuit verskillende vakgebiede verder geïnterpreteer en betekenis word aan die verhale gegee in ‘n inter-dissiplinêre gesprek. Die inter-dissiplinêre gesprek word vanuit die teorie van transversale rasionaliteit gestimuleer en ‘n relevante literatuurstudie komplementeer die navorsingsproses en word in die studie geïntegreer. Aan die einde van die navorsingsproses word alternatiewe interpretasies en voorstelle gemaak wat dui op die konteks groter as net die plaaslike. Die navorsingsproses word dus ontwikkel vanuit ‘n post-fundamentele teologiese posionering met die doel om die narratiewe van immigrante aan die orde te stel. Hierdie narratiewe word geïnterpreteer en ‘n dieper verstaan word ontwikkel deurdat sekere diskoerse geïdentifiseer word deur ‘n proses van dekonstruksie. Kritiese vrae word gevra en die spesifieke temas vanuit die verhale word bespreek met die doel om die werklikheid van immigrasie te beskryf soos wat die mede-navorsers dit beleef. Die taalkwessie en hoe taal aangewend word om betekenis aan verhale te gee word bespreek. Die eie interpretasies van mede-navorsers word in opvolggesprekke getoets en die verhale word hierdeur toegelaat om te ontwikkel. Die geloofstaal en die taal van die twyfel van immigrante word aangehoor ten einde hulle belewenisse van die teenwoordigheid van God in hulle lewens tydens immigrasie te verstaan. Die ontwikkeling van Diensbare Leierskap word as ‘n natuurlike uitvloeisel van die immigrasieproses bespreek. Die immigrante beleef die diensbaarheid van die leiers in die gemeente van Mansfield positief. Hierdie studie vertel die verhale van immigrante wat deur die diensbaarheid van ander, self ook die kultuur van diensbaarheid aanneem en deelneem aan omgee-aksies om ander immigrante te bedien. Die literatuur oor diensbare leierskap wys self-leierskap, leierskap in spanverband, leierskapontwikkeling en strategiese leierskap uit as kritiese areas in die ontwikkeling van diensbare leierskap. Die gevolgtrekking op hierdie studie is dat diensbare leierskap as ‘n integrale deel van gelowige immigrasie verstaan word en dat dit intensioneel deel vorm van die leierskapkultuur in ‘n immigrant-vriendelike gemeente. Die voorstel wat hieruit voortvloei is dat verskillende gemeentes en kerkverbande kan baat by die aanwending van diensbare leierskap binne die konteks van immigrasie. ENGLISH: In this study narratives of immigration are listened to and described from the local context of the Christian Reformed Church, Mansfield in Brisbane, Australia. The development of servant leadership is described as part of the culture of the congregation. The congregation focuses on the needs of immigrants as an immigrant-friendly church. The research approach in this study flows from an epistemology based on a narrative theory. The post foundational approach incorporates social constructionism as part of the process in exploring a deeper meaning of the stories told by immigrants. Within this framework of post foundational practical theology, the praxis is the starting point of research. This consists of local knowledge, described and interpreted by the co-researchers and informed by traditions of interpretation. The experiences of co-researchers are interpreted on a second level with the appointment of four interdisciplinary respondents. The respondents take part in an interdisciplinary conversation and they each contribute from their field of experience. This is done by using transversal rationality and the in-context experiences are thickened through interdisciplinary investigation. Furthermore, a study of relevant literature is introduced and added to the conversation. At the end of the research process some suggestions and alternative interpretations that point beyond the local context, are made. The research process is therefore developed from a post foundational theological positioning with the aim of describing immigration narratives and interpreting these narratives in order to facilitate a deeper knowledge and insight into the immigration process. Different discourses will be explored by asking critical questions and using a process of deconstruction. The in-context experiences of co-researchers are the primary narrative and their interpretations of experiences will be studied. The language of co-researchers and how they use language will be discussed. Their own interpretations will be used as discussion points in follow up conversations and their narratives will therefore be allowed into a process of growth. Their language, pointing to their experience of the presence of God as well as their language of doubt in the process of immigration will be listened to. Servant leadership will be discussed as an integral part of immigration for believers. The stories of the co-researchers reveal servant leadership in many different forms as part of the culture of the congregation in Mansfield. The narratives show the co-researchers becoming part of the ministry of servant leaders in the congregation. Co-researchers experience the influence of the servant leadership of others in their lives and tell stories of how their needs as immigrants are met by the servant leaders in the congregation. The literature on servant leadership points to self leadership, team leadership, leadership development and strategic leadership as relevant themes to be explored. The conclusion of this study shows servant leadership as an integral part of immigration and that an intentional focus on a culture of servanthood will benefit an immigration friendly congregation. The proposal following from this study is to engage other congregations and churches in a conversation on the effect of servant leadership within the context of immigration. / Thesis (PhD)--University of Pretoria, 2010. / Practical Theology / unrestricted

Abstract in English, Afrikaans and Zulu / In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level. / Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word. / Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya. / Financial Accounting / D. Phil. (Accounting Sciences)