Within the South African banking environment, mainstream bank clients earn interest on their investments and receive a tax exemption. However, Islamic banking clients, in keeping with the principles of Shari‘a law, do not receive interest. They are paid a profit share on their investments, and hence do not enjoy the tax exemption. The new section 24JA of the Income Tax Act has introduced tax treatment for the following Islamic financing transactions effectively removing 'interest' from the equation: <ul> <li> Mudarabah – Investment account</li> <li> Murabahah – Cost plus financing</li> <li> Diminishing Musharakah – Joint ownership</li> </ul> This study attempts to compare the tax treatment of Islamic financing products between the United Kingdom and South Africa. Moreover, this study also investigates the issues of the new section 24JA of the Income Tax Act as well as the United Kingdom‘s tax legislation, regarding Islamic financing, as to how far they ensure tax parity between Islamic financing products and conventional financing products. The case of tax regimes in Islamic finance operating in a conventional system was demonstrated in the two countries. The study is supported by a literature review related to Islamic finance tax background and Islamic finance products between the two countries. The major revelation of the study shows that the degree of parity of the Islamic income tax legislation leaves a lot to be desired in order to ensure a sense of confidence in the conventional financing environment. Its biggest challenge lies in its degree of simplicity and flexibility in order to address issues in tax that may be complex and fall between its requirements and the conventional and already popular systems. AFRIKAANS : Binne die Suid-Afrikaanse bankwese, verdien kliënte van die hoofstroom banke rente op hulle beleggings. Hierdie rente-inkomste is belasting vry. In teenstelling hiermee verdien kliënte van Islamitiese banke ʼn winsdeling in plek van rente, op hulle beleggings. Hierdie winsdeling beginsel word verplig deur die Shari‘a wetgewing. Bogenoemde winsdeling is nie belasting vry nie en word dus ten volle belas. Artikel 24JA van die Inkomstebelasting wetgewing behandel die hantering van Islamitiese Finansiering transaksies in fyner besonderhede: <ul> <li> Mudarabah – Beleggings rekening</li> <li> Murabaha – Koste plus finansieringskoste</li> <li> Diminishing Musharaka – Gesamentlike eienaarskap</li> </ul> Hierdie artikel verwyder effektiewelik die 'rente' komponent. Hierdie studie be‘oog om die belasting hantering van Islamitiese Finansierings produkte in Suid-Afrika en die Verenigde Koninkryk te vergelyk. In hierdie studie word die moontlike probleme ten opsigte van die nuwe artikel 24JA oorweeg. Spesifieke aandag word ook geskenk aan die belasting hantering tussen Islamitiese Finansierings produkte en die konvensionele finansierings produkte. Die studie word ondersteun deur literatuur wat handel oor Islamitiese belasting agtergrond en finansierings produkte tussen twee verskillende lande Die belangrikste uitkoms van hierdie studie, het bewys dat die Islamitiese Inkomstebelasting spesifiek met betrekking tot finansierings opsies steeds baie ontwikkel moet word. Bo en behalwe die uitkoms geïdentifiseer, is die grootste uitdaging daarin dat die Islamitiese belasting wet moontlik nie komplekse situasies sal kan aanspreek nie. Dit word toegeskryf aan die feit dat die wetgewing baie simplisties is. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

A quarter of the labour force in South Africa is currently unemployed. The majority of the unemployed are between the ages of 18 and 29 years. The causes of these poor employment statistics has been widely debated, however, the cost of unskilled South African labour is a common thread. One of the solutions to improve the statistics is to implement tax incentives to reduce the cost of labour, which would theoretically increase the demand of the labour. Countries such as the United States of America have implemented some form of tax incentive to promote job creation over the years. South Africa has, however, not used this alternative to deal with unemployment. The problem had escalated to such a state that the Government announced in 2011 that it would spend R5 billion on job creation and announced that the funds would be spent through the implementation of a youth wage subsidy. Current studies on policy choices to promote job creation in South Africa discuss the possible tax incentives which could be implemented. However, these studies have not evaluated the successes of these incentives in other countries and whether it would be possible to apply them to a South African context. The proposed youth wage subsidy has not been analysed in terms of the incentives implemented in other countries to determine whether or not they would be successful in South Africa. The aim of the study was to determine if there was a gap in the tax legislation with regard to motivating job creation and how this gap could best be filled. This was achieved by firstly, analysing the key causes of unemployment in South Africa, and secondly, determining whether any of the current tax legislation measures deal with those causes. Two tax incentives implemented in the United States of America were analysed for their successes and failures in order to determine what South Africa needs to do if it was to implement any similar incentives. Finally, the National Treasury’s discussion paper on its proposed youth wage subsidy was analysed against the findings identified above to determine whether the subsidy is viable in the South African labour market. AFRIKAANS : ’n Kwart van die arbeidsmag in Suid-Afrika is tans werkloos met die meeste werkloses tussen die ouderdom van 18 en 29 jaar. Daar word reeds geruime tyd geredeneer oor die oorsaak van die swak arbeidstatistieke, tog is daar ooreenstemming dat die koste van ongeskoolde arbeid in Suid-Afrika ’n bydraende faktor is. Belastingaansporings wat die koste van arbeid verminder en dus teoreties die vraag na arbeid verhoog, kan moontlik die swak arbeidstatistieke verbeter. Lande soos die Verenigde State van Amerika het met verloop van jare sekere belastingaansporings ingestel om werkskepping te bevorder. Suid-Afrika het egter nog nie dié alternatief gebruik om die probleem van werkloosheid aan te pak nie. Die probleem het sulke afmetings aangeneem dat die regering in 2011 bekend gemaak het dat hy R5 biljoen aan werkskepping sal bestee in die vorm van die implementering van ’n jeugloonsubsidie. Huidige navorsing oor beleidskeuses om werkskepping in Suid-Afrika te bevorder, handel oor die moontlike belastingaansporings wat ingestel kan word. Dié navorsing evalueer egter nie die sukses van hierdie aansporings in ander lande of die moontlikheid van die toepassing daarvan op Suid-Afrikaanse omstandighede nie. Die huidige navorsing ontleed ook nie die voorgestelde jeugloonsubsidie aan die hand van die aansporings wat in ander lande ingestel is om sodoende te bepaal of dit hier sal slaag nie. Die doel van die navorsing was om te bepaal of daar ’n gaping in die wetgewing oor belasting is ten opsigte van die aanmoediging van werkskepping en hoe sodanige gaping ten beste gevul kan word. Dié navorsing het in sy doel geslaag deur eerstens die sleuteloorsake van werkloosheid in Suid-Afrika te ontleed en tweedens te bepaal of enige van die huidige belastingwetgewingsmaatreëls daardie oorsake aanspreek. Die sukses én mislukking van twee belastingaansporings wat in die Verenigde State van Amerika ingestel is, te ontleed ten einde te bepaal wat Suid-Afrika moet doen indien hy enige soortgelyke aansporings sou implementeer. Ten laaste is die besprekingsdokument oor die voorgestelde jeugloonsubsidie van die Nasionale Tesourie ontleed aan die hand van bogenoemde bevindings om te bepaal of die subsidie in die Suid-Afrikaanse arbeidsmark lewensvatbaar sou wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

South Africa, like many other developing countries, faces a growing problem of informal settlements which are mushrooming in and around the major urban centres. Living conditions within these settlements are typically poor with residents facing a range of basic livelihoods challenges, exacerbated by poverty, inequality and social exclusion. Unplanned and rapid urbanisation, from which informal settlements originate, and existing conditions in these areas, heighten risk to disaster and provide the conditions that turn natural and man-made events into major livelihoods disruptions. The most devastating of these disruptions are disasters brought on by uncontrolled fires, extreme wet weather and associated flooding. To forestall disaster, minimise livelihoods disruptions and debilitating loss of assets, and safeguard developmental progress, local governments have increasingly adopted risk reduction approaches to their development planning and implementation. Among some of the critical risk reduction measures adopted is the deployment of communication interventions meant to cultivate a culture of risk avoidance among at-risk communities. While it is largely accepted that developmental losses can be considerably reduced if people are properly educated and well-prepared for a disaster, it is also widely recognised that current tools and guidelines for communication of disaster risk in developing communities have largely proved inadequate. Among leading criticisms is that the communication interventions implemented neither fully cater for the contemporary proactive and pre-emptive (risk minimising) approach to disaster risk management nor the developmental imperatives of the disaster risk reduction paradigm. This study, therefore, sought to propose a conceptual framework for the reorientation of thinking and improvement of the on-the-ground practice of disaster risk communication in South African municipalities, and to ensure, among other things, that the practice of disaster risk communication in South Africa places participation of at-risk communities at the centre of communication interventions for disaster risk reduction. A literature study was conducted to explore what principles of the participatory approach to development communication could be applicable to a framework for disaster risk communication interventions. Following the literature study, an empirical study into the contemporary disaster risk communication practice in the three study sites of Cape Town, George and uThungulu District was carried out. The field study comprised semi-structured interviews with disaster risk communication managers and other key informants, and focus group discussions with members of informally settled communities in the study areas. Using a hybrid thematic analytic approach, the data gathered empirically were analysed against the salient themes derived from the literature study and those emerging as the empirical study progressed, and from that process a conceptual framework for disaster risk participatory communication for at-risk communities in South African municipalities was developed and proposed. In conclusion, guidance was also given for translation of the conceptual framework into actual practice by disaster risk managers and other disaster risk reduction role-players in South Africa. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014

Gas exploration and production at sea and on land is a recent phenomenon in South Africa. The reason for the sudden interest in gas exploration and production on land is that it may prove to be a solution to the need for cleaner forms of energy and provides the possibility for South Africa to move away from coal-based energy. In order to achieve this transition while keeping economic development intact, South Africa is in need of a “greener” option. Gas is considered the most environmentally friendly fossil fuel and therefore provides South Africa with this much needed “greener” option. The uncertainty about the nature and extent of the environmental impacts regarding gas exploration and production suggests that an efficient and effective energy and environmental law and policy framework is still needed to regulate onshore and offshore gas exploration and production during all phases of its life cycle. It furthermore requires of the authorities that they establish and enhance environmental protection and sustainability during all gas exploration and production operations in order to ensure that the environmental impacts that may occur during such operations are addressed in a holistic and integrated manner. This study focuses on conventional gas. South Africa’s energy and environmental law and policy framework that regulates gas exploration does not cover the entire life cycle of onshore and offshore gas activities. It is of paramount importance that the current fragmentation in the country’s existing energy and environmental regulatory framework be addressed and that a sufficient environmental governance regime, as envisaged in this study, is established. This will enable the administering agents to actively promote and maintain the welfare of the people, the ecosystems, the essential ecological processes and the biodiversity of South Africa, while promoting the utilisation of living natural resources on a sustainable basis to the benefit of all South Africans, present and future, as pledged in the Constitution of the Republic of South Africa, 1996. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014

Afrikaans speaking believers have been experiencing a degree of disillusionment due to changes in the South African political landscape. This has caused spiritual instability that again caused people to want to escape to beter opportunities elsewhere, reduced church attendance and social isolation. This disillusionment is due to the fact that Afrikaans speaking believers hold to a cultural, social and self empowering type of hope that looks to the advantages of positive circumstances. A great void exists in research dealing with the hope and spirituality of Afrikaans speaking believers who experience such a disillusionment, and that resulted in this study. An empirical study revealed that the Afrikaans community struggles to deal completely with the new South African community. They feel the pressure of limited or no work opportunities due to affirmative action, uncertainty regarding their role in the new South Africa and the breaking down of Afrikaans as a historically respected language and culture. Materialism, a false trust in political and world leaders, negative media reporting, as well as people immigrating for beter opportunities, were singled out as contributors to the breaking down of hope, a hope that takes on the form of cultural entitlement and social self empowerment. A literary study showed that true Christian hope must be distinguished from wishful thinking, the outcome of social, political or economical self empowerment or emotional optimism, but rather that it is grounded in the faith knowledge of Jesus Christ as Redeemer. The church as the family of God provides hope in a space where the past and the future comes together in an active walk of faith that follows the life of Jesus Christ in serving and caring for others. Preaching must be the carrier of hope and the reminder that the promises of God will be realized up and until the coming of Jesus Christ in glory. Perspectives from Scripture confirmed that hope is not just a human thought of wishful thinking, an emotional state of mind or optimism. True Christian hope is an inner faith conviction and trust in the promises of God for salvation, provision and grace, even in the midst of poor or bad circumstances, caused by sin. This Christian hope is initiated and developed through a knowledge of the Word of God, that finds fulfillment in Jesus Christ. True Christian hope is an inner spiritual conviction through faith in Jesus Christ, a practical lifestyle of love in accordance with God’s will and a living expectation for the coming of Jesus Christ. Practical-theoretical guidelines and study work were developed where Afrikaans speaking believers, experiencing a degree of disillusionment due to a changing South Africa, can be pastorally guided to a true Christian hope. / MA (Pastoral Studies), North-West University, Potchefstroom Campus, 2014

The De Witte (2000) Job Insecurity Scale (JIS) claims to measure the cognitive and affective dimensionalities of job insecurity. However, there is a concern as to whether this is in fact a true reflection of the individual, owing to the possibility that the JIS may rather measure the negative and positive dimensionalities of job insecurity instead. This research article aims to investigate whether a revised version of the JIS measures the cognitive and affective dimensionalities of job insecurity, or alternatively, other dimensionalities of the revised JIS after additional items have been added to the scale. Furthermore, it is aimed at determining whether the constructs of the revised JIS prove to be invariant across gender, age and educational level, and to determine whether the psychometric properties of a revised version of the JIS is a valid and reliable instrument. Furthermore, this research article aims at determining if the revised version of the JIS is a more accurate indicator of job insecurity and its relation with organisational outcomes (job satisfaction and organisational commitment), as well as its equivalence across various demographic variables (i.e. gender, age and educational level). A quantitative research approach was used. This approach was utilised to statistically reflect the psychometric properties of the revised version of the JIS, using large amounts of data relating to job insecurity. A cross-sectional design was used for the purpose of this study. The sample consisted of employees working in the mining sector (n = 262) and manufacturing industries (n = 208), constituting a total sample of 470 (n = 470). Non-probability quota sampling was used to adequately divide the population according to its sector in the economy, and further according to the industry. The results showed that the revised JIS consists of a two-factor model, namely job security and job insecurity. Furthermore, it was found that the revised JIS is valid in providing relationships with organisational outcomes (job satisfaction and organisational commitment). The study indicated that job insecurity has a negative relationship with job satisfaction, as well as a predictive positive relationship with organisational commitment. The revised JIS proved to have discriminant validity in that it does not relate to an unrelated construct (physical tiredness during work). Lastly, the revised JIS can be deemed valid across different demographic groups (gender, age and educational level). Recommendations are made to be applied in practice, as well as for future research. / MA (Industrial Psychology), North-West University, Potchefstroom Campus, 2015

Background: Research on nursing practice has highlighted a relationship between non-nursing tasks (NNTs), nursing tasks left undone (NTLU), and internationally it was found that these factors have an effect on job satisfaction. Since the last study done on NNTs and NTLU in 1988, much has changed in South Africa`s health system. Current South African studies have revealed that decreased numbers of PNs in South Africa experience satisfaction. Therefore, this study explores the relationship between NNTs, NTLU and job satisfaction on both individual PN level and unit level in South Africa, and contributes to the international debate. Aim: To investigate the relationship between NNTs, NTLU and job satisfaction among professional nurses (PNs) in medical and surgical units in private and public hospitals in South Africa. Method: A cross-sectional survey design was used including 1166 PNs in 60 medical and surgical units in 55 private hospitals and seven national referral hospitals in South Africa who completed the survey. Measures: Relationships between NNTs, NTLU, job satisfaction and aspects of job satisfaction. Results: The three main NNTs performed were filling-in for non-nursing services (d=0.47), cleaning patient’s rooms and equipment (d=0.48) and obtaining supplies and equipment (d=0.64). Nationally more than 50% of PNs reported the following NTLU – comfort/talk with patients (62.2%), educating patients and family (57.9%) and develop or update nursing care plans/pathways (51.6%). PNs in private hospitals are more satisfied with their jobs than PNs in public hospitals. PNs were most dissatisfied with the opportunities for advancement (M = 2.60) and educational opportunities (M=2.64) aspects of job satisfaction. At unit level, NTLU positively correlated with three NNTs, and job satisfaction correlated mostly and negatively with NTLU. Conclusion: South African PNs perform many NNTs. However, the performance of NNTs does not influence their job satisfaction to the extent the NTLU does. Although PNs in this study indicated that NNTs do not have a significant influence on NTLU, it may reveal a greater issue, in that PNs have grown accustomed to performing NNTs as part of their workload. Clarifying professional nurses’ scope of practice and increased use of support services may provide PNs with more time to conduct nursing tasks which should improve job satisfaction. Recommendations for practice, education, policy/orientation programmes and research are made from the findings of this study. / MCur, North-West University, Potchefstroom Campus, 2014

A triathlon can be described as the combination of the three athletic competencies swimming, cycling and running where each of the items is performed in a specific order and vary in distance. A triathlon is a very select sport that only attracts specific participants, seeing that constant training is necessary in order to improve fitness and skill in the three different disciplines. Being a triathlete involves a substantial amount of physical and psychological stress over several hours of continuous activity. Therefore the key aspects that drive this study are the following: * The uniqueness of triathlons and triathletes makes it important to research certain aspects such as: Who these participants are? Why they participate in triathlons? And why do they return to the event each year? * Currently most triathlon research is done in countries such as United States of America, Australia, Germany and Japan. There are also numerous studies done on triathletes, although most of these studies focus on physiological and medical aspects of these athletes. * To the best of the author’s knowledge no other study in South Africa has focused on profiling triathletes and gaining knowledge on what differentiates these participants from other endurance sport athletes. * As there is currently a deficiency of information regarding triathletes in South Africa it becomes imperative to research this market through market segmentation. With the latter in mind, the main purpose of this study was to apply market segmentation on triathletes that participate in Ironman South Africa, the only full-length Ironman held on the African continent. In order to achieve this goal a destination-based survey took place during the registration process of participants at The Boardwalk Convention Centre and Spa in Port Elizabeth. A total of 425 completed questionnaires were used in the study. An in-depth literature study was also done to review different aspects of triathlons and triathletes, including the unique nature of the sport and participants as well as analysing previous literature concerning the characteristics of triathletes. Literature also explored market segmentation and the different variables used to segment triathletes and other endurance sport athletes. From literature it became clear that motives to participate and frequency of participation could be useful in segmenting sport participants. These two variables were applied to Ironman South Africa in two separate articles. In Article 1 motives to participate was applied as a market segmentation variable. It was found that triathletes were motivated by seven motivational factors including: Challenge, Inner vie, Health and fitness, Intrinsic achievement and control, Event novelty, Group affiliation and socialisation and lastly, Respect and risk. Based on these motives three distinct clusters of triathlon participants were identified: Devotees, Enthusiasts and Aspirationals. The participants in each cluster showed statistical significant differences with regard to their motives, while age was the only variable with significant socio-demographic differences between the clusters. In Article 2, frequency of participation was used to segment Ironman South Africa participants. Significant differences were found between first time and repeat participants based on the variables: demographic, behaviour and motives to participate. Four segments were identified at Ironman South Africa based on the number of times they have previously participated in the event. The frequent flyer concept was applied which resulted in the dividing of the four participant segments into different loyalty segments. The segments were the Bronze, Silver, Gold and Platinum segment. Three marketing strategies were developed, firstly for the Bronze and Silver segments (these two segments shared similar characteristics), secondly for the Gold and Platinum segments also sharing corresponding characteristics and lastly, a marketing strategy to expand triathlons in South Africa. The information obtained from the two market segmentation variables led to an array of recommendations to attract and retain participants to Ironman South Africa events. Also recommendations focus on how to expand triathlon events in South Africa. Significant contributions were made to literature regarding the profile of the Ironman South Africa participants and how these triathletes compare to other endurance sport athlete. / MCom (Tourism Management), North-West University, Potchefstroom Campus, 2014

The main focus of this study is to determine if systems development methodologies are being utilised in the development of electronic learning systems in South Africa and if these methodologies are being applied effectively. Essentially this study can be viewed as exploratory research, utilising a conceptual research model to investigate the relationships between the constructs and measurements. Electronic learning, or e-learning, is being employed to educate millions of learners, students and employees around the world and it is a critical component of modern educational systems. E-learning systems, or learning management systems, as it is known in the field, sit at the heart of these educational systems and are used to systematically deliver on-line content and facilitate the learning experience around that content. There is still much confusion and misconceptions surrounding e-learning and learning management systems abound. This study will try and clarify some of these misconceptions. In e-learning systems, the effective use of information systems is especially relevant as it is used to educate the minds of the future. To ensure that e-learning systems of outstanding quality are being developed, it is therefore crucial that systems development methodologies are being used as they can have a significant impact on the development process. There is a dearth of empirical research available on the use and effectiveness of systems development methodologies in South Africa. This study aims, amongst other things to make a contribution to the availability of empirical results. By empirically evaluating the conceptual research model, utilising a survey as the main research method and statistically analysing the dataset, meaningful results were obtained. This study gave some insights into how learning management system procurement and development is being done in South Africa and revealed that the use of open-source systems currently exceeds the use of proprietary systems. The results of the research showed that systems development methodologies (e.g. Object-Oriented Analysis and Rapid Application Development) are being used effectively in the development of e-learning systems. Strong relationships exist between many of the systems development methodology factors identified (e.g. performance expectancy and the perceived support of the methodology) and the quality and productivity of the development process. This in turn has a strong influence on the impact systems development methodologies have on the quality of learning management systems. / MCom (Computer Science & Information Systems), North-West University, Potchefstroom Campus, 2014

South Africa, like many other developing countries, faces a growing problem of informal settlements which are mushrooming in and around the major urban centres. Living conditions within these settlements are typically poor with residents facing a range of basic livelihoods challenges, exacerbated by poverty, inequality and social exclusion. Unplanned and rapid urbanisation, from which informal settlements originate, and existing conditions in these areas, heighten risk to disaster and provide the conditions that turn natural and man-made events into major livelihoods disruptions. The most devastating of these disruptions are disasters brought on by uncontrolled fires, extreme wet weather and associated flooding. To forestall disaster, minimise livelihoods disruptions and debilitating loss of assets, and safeguard developmental progress, local governments have increasingly adopted risk reduction approaches to their development planning and implementation. Among some of the critical risk reduction measures adopted is the deployment of communication interventions meant to cultivate a culture of risk avoidance among at-risk communities. While it is largely accepted that developmental losses can be considerably reduced if people are properly educated and well-prepared for a disaster, it is also widely recognised that current tools and guidelines for communication of disaster risk in developing communities have largely proved inadequate. Among leading criticisms is that the communication interventions implemented neither fully cater for the contemporary proactive and pre-emptive (risk minimising) approach to disaster risk management nor the developmental imperatives of the disaster risk reduction paradigm. This study, therefore, sought to propose a conceptual framework for the reorientation of thinking and improvement of the on-the-ground practice of disaster risk communication in South African municipalities, and to ensure, among other things, that the practice of disaster risk communication in South Africa places participation of at-risk communities at the centre of communication interventions for disaster risk reduction. A literature study was conducted to explore what principles of the participatory approach to development communication could be applicable to a framework for disaster risk communication interventions. Following the literature study, an empirical study into the contemporary disaster risk communication practice in the three study sites of Cape Town, George and uThungulu District was carried out. The field study comprised semi-structured interviews with disaster risk communication managers and other key informants, and focus group discussions with members of informally settled communities in the study areas. Using a hybrid thematic analytic approach, the data gathered empirically were analysed against the salient themes derived from the literature study and those emerging as the empirical study progressed, and from that process a conceptual framework for disaster risk participatory communication for at-risk communities in South African municipalities was developed and proposed. In conclusion, guidance was also given for translation of the conceptual framework into actual practice by disaster risk managers and other disaster risk reduction role-players in South Africa. / PhD (Communication Studies), North-West University, Potchefstroom Campus, 2014