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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Is the turnover tax system functioning as intended? An exploratory study

Hellberg, Astrid Edelgard Suzanne 11 1900 (has links)
Abstracts in English, Afrikaans and Tswana / This study explores whether the turnover tax system (TTS) fulfils its intended function of being a simplified tax system, using primary and secondary data. Structural-functionalism and the tax canons form the theoretical foundations for this study and are used to guide the questionnaire design, data collection process, identification of the overarching themes and the data analysis. Semi-structured interviews are utilised to solicit information from the selected participants, using convenience and snowball selection techniques. The participants believe that the TTS is not functioning as a fully simplified tax system, as not all the tax canons and structural functionalism principles of an effective tax system are being met. The concept of the TTS is perceived as good, although the administration thereof and the South African Revenue Service officials’ knowledge on the TTS are seen to be inadequate. Various recommendations are provided to improve the TTS. / Hierdie studie het ten doel om te bepaal of die omsetbelastingstelsel (“TTS”) sy beoogde funksie vervul – naamlik dié van ʼn vereenvoudigde belastingstelsel, deur die gebruik van primêre en sekondêre data. Strukturele funksionalisme en die belastingbeginsels vorm die teoretiese grondbeginsels vir hierdie studie en word gebruik om die vraelysontwerp, data-insamelingsproses, identifisering van die oorkoepelende temas en die data-ontleding te lei. Halfgestruktureerde onderhoude word gebruik om die uitgesoekte deelnemers om inligting te vra met behulp van gerieflikheid- en sneeubalselekteringstegnieke. Die deelnemers glo dat die omsetbelastingstelsel nie as ʼn ten volle vereenvoudigde belastingstelsel funksioneer nie, aangesien nie al die belastingbeginsels en strukturelefunksionalismebeginsels van ʼn doeltreffende belastingstelsel gevolg word nie. Die konsep van die omsetbelastingstelsel word as goed beskou, hoewel die administrering daarvan, sowel as die kennis wat die Suid-Afrikaanse Inkomstediens se amptenare ten opsigte van die omsetbelastingstelsel het, as ontoereikend beskou word. Verskeie aanbevelings word gedoen om die omsetbelastingstelsel te verbeter. / Thuto ye e lebeledišiša ge e le gore poelo ya tshepedišo ya lekgetho (TTS) e kgotsofatša mohola wo e nepetšwego wona e lego wa go ba tshepedišo ya lekgetho yeo e nolofaditšwego ka go šomiša tshedimošo ya motheo le ya tlaleletšo. Tšhomišego ya sebopego le melao ya motšhelo go hlama metheo ya dikgopolo ya thuto ye le go e šomiša go hlahla tlhamo ya letlakalapotšišo, tshepedišo ya go kgoboketša tshedimošo, tlhaolo ya merero ya go tlaleletša le tekolo ya tshedimošo. Dipoledišano tša go hlamega gannyane di šomišwa go hwetša tshedimošo go batšeakarolo bao ba kgethilwego, go šomišwa kgonagalo le mekgwatiro ya go kgetha ka go ya godimo. Batšeakarolo ba dumela go re TTS ga e šome bjalo ka tshepedišo ya go tlala ya lekgetho, ka ge e se metheo ka moka ya melao ya lekgetho yeo e fihlelelwago. Lereo la TTS le lemogwa bjalo ka le kaone, le ge tshepedišo ya lona le tsebo ya bašomi ba Ditirelo tša Lekgetho tša Afrika Borwa ya TTS e bonala e sa lekana. Ditigelo tše mmalwa di tšweleditšwe go kaonafatša TTS. / College of Accounting Sciences / M, Phil. (Accounting Sciences)
2

Self-reported competence of newly qualified professional nurses in specific midwifery skills / Bokgoni bja go ipega ka nnoši bja baoki ba baswa bao ba ithutetšego profešene ya booki ka go bokgoni bjo bo itšego bja pelegišo / U di ripota nga ha vhukoni hau iwe mune kha vhaongi vha kha di bvaho u phasa vhuongi kha sia la zwikili zwa vhubebisi / Vuswikoti lebyi munhu yena n’wnyi a byi tivaka hi vaongori lava ha ku thwaselaka tidyondzo eka swikili swo hlawuleka hi vusungukati

Mafunzwaini, Mashudu Mercy 01 1900 (has links)
Text in English with abstracts in English, Northern Sotho, Tshivenda and Xitsonga / The purpose of this study was to determine the self-reported competence of newly qualified professional nurses on the critical midwifery skills. The study was conducted in the four public hospitals designated for community service in Gauteng Province. A quantitative descriptive design was used with a structured self-report questionnaire as data collection instrument. Non-probability convenience sampling was used for the study. The sample size was eighty-four newly qualified professional nurses. The Stata 15 software was used for statistical analyses. The researcher used descriptive statistics to describe and synthesize the collected data. The findings revealed that most newly qualified professional nurses had no knowledge in identifying different types of decelerations, management of late and variable decelerations, but had knowledge in most of the skills related to management of third stage of labour. / Maikemišetšo a dinyakišišo tše e be e le go hwetša bokgoni bja go ipega ka nnoši bja baoki bao ba ithutetšego profešene ya booki ka go bokgoni bjo bohlokwa bja pelegišo. Dinyakišišo di dirilwe dipetleleng tše nne tša bohle tšeo di kgethetšwego tirelo ya setšhaba ka Profenseng ya Gauteng. Khwanthitheitif diskriptif disaene ‘Quantitative descriptive design’ e dirišitšwe gammogo le lenaneopotšišo leo le beakantšwego la go ipega ka nnoši ‘structured self-report questionnaire’ bjalo ka sedirišwa sa go kgoboketša bohlatsi. “Non-probability convenience sampling” e dirišitšwe mo go kgetheng banyakišišwa. Bogolo bja sešupo e be e le baoki ba masomeseswai-nne ba baswa bao ba ithutetšego profešene ya booki. “Stata 15 software” e dirišitšwe tshekatshekong ya dipalopalo. Monyakišiši o dirišitše dipalopalo tša tlhalošo ‘descriptive statistics’ go hlaloša le go kopanya ‘data’ yeo e kgobokeditšwego. Ditšweletšo di utollotše gore bontši ba baoki ba baswa bao ba ithutetšego profešene ya booki ga ba na le tsebo ya go hlatha mehuta yeo e fapanego ya diphokotšo, taolo ya diphokotšo tša morago le tša go fetoga, efela ba na le tsebo ka go bokgoni bjo bontši bjoo bo amanago le taolo ya kgato ya boraro ya lešoko. / Ndivho ya ngudo iyi yo vha u wanulusa nḓivho ya vhukoni ha iwe muṋe ya vhaongi vhaswa vha kha ḓi bvaho u phasa vhuongi uri vha na zwikili zwa ndeme zwa vhuongi vhubebisi u swika ngafhi. Ngudo iyi yo itwa kha zwibadela zwiṋa zwa muvhuso zwo ṋewaho u isa tshumelo zwitshavhani kha vunḓu ḽa Gauteng. Kha u kuvhanganya mafhungo muṱoḓisi o shumisa ngona ya u ṱalutshedza ya khwanthithethivi ho ṱanganyiswa na mbudziso dzo dzudzanyiwaho dzi bviselaho khagala kha iwe muṋe (structured self-report questionnaire). Vhunanguludzi ho shumiswaho kha ngudo iyi ho vha “Non-probability convenience”. Tshivhalo tsha vhashelamulenzhe vho nanguludzwaho tsho vha vhaongi vhaswa vha kha ḓibvaho u phasa vha fumalo ina. “The Stata 15 software” ndi tshishumiswa tsho shumiswaho kha u sengulusa mafhungo o kuvhanganywaho. Muṱoḓisisi o shumisa zwisiṱatisitika zwa u ṱalutshedza kha u ṱalutshedza na u dzudzanya mafhungo o kuvhanganyiwaho. Ngudo iyi yo bvisela khagala uri vhunzhi ha vhaongi vhaswa vha kha ḓi bvaho u phasa a vha na nḓivho ya u vhona tshaka dzo fhambanaho dza kurwele kwa mbilu ya ṅwana na u langa u lenga ha u rwa ha mbilu ya ṅwana zwo katela na u sa dzudzanyea fhethu huthihi ha kurwele kwa mbilu ya ṅwana, honeha vha na nḓivho ya zwikili zwi yelanaho na vhulanguli ha tshipiḓa tsha vhuraru tsha u beba. / Xikongomelo xa ndzavisiso lowu i ku kuma vuswikoti lebyi munhu a byi twisisaka hi vaongori lava ha ku thwaselaka tidyondzo ta vuongori eka swikili swa nkoka hi vusungukati. Ndzavisiso lowu wu endliwile eka swibedlhele swa mune swa mani na mani leswi yisaka vukorhokeri evanhwini eka Phurovhinsi ya Gauteng, laha ku tirhisiweke maendlelo ya tinhlayo lama hambanaka na swivutiso ku hlengeleta timhaka. Ku tirhisiwile xiphemu xo karhi xa vanhu ku kuma vuxokoxoko hi mayelano na vona hinkwavo. Xiphemu lexi tirhisiweke i xa nhlayo ya vaongori vo ringana makumenhungu-mune wa vaongori lawa ha ku thwaselaka tidyondzo ta vuongori. Ku tirhisiwile “stata software” ku hlela tinhlayo leti tirhisiweke. Mulavisisi u tirhisile tinhlayo, tinhlayonhlamuselo ku hlamusela no katsakanya mahungu lama a ma hlengeleteke. Leswi kumiweke swi paluxa leswaku vunyingi bya vaongori lava ha ku thwaselaka tidyondzo ta vuongori va hava vutivi byo hambanisa mabelo ya mbilu, ku hlawula ku hlwela no hambana ka mabelo ya mbilu, kambe va na vutivi eka swikili mayelana no lawula xiyimo xa vunharhu xo lumiwa. / Health Studies / M.A. (Nursing)
3

An evaluation of the impact of the Non-ferrous Metals Crime Combating Committee on copper cable theft

Liebenberg, Andre Sarel 11 1900 (has links)
English, Zulu and Northern Sotho summaries / This study aims to evaluate the Non-Ferrous Metals Crime Combating Committee's impact on combating copper cable theft in South Africa. Data was collected via in-depth interviews with awaiting trial detainees charged with copper cable theft at the Pollsmoor Correctional Centre in the Western Cape; members of the Mpumalanga and Gauteng Provincial Non-Ferrous Metals Crime Combating Committee; members of Business Against Crime South Africa; and investigators attached to Combined Private Investigations who investigate copper theft nationally. The in-depth interviews provided a comprehensive understanding of participant experiences relating to the impact of the Non-Ferrous Metals Crime Combating Committee on the combating of copper cable theft in South Africa. Moreover, the researcher performed a thorough literature study of the phenomenon locally and internationally. Research findings indicate shortcomings in the Non-Ferrous Metals Crime Combating Committee's effectiveness, limiting its impact on preventing copper cable theft. Based on these findings, the study recommends that the Non-Ferrous Metals Crime Combating Committee be replaced with a specialised South African Police Service Non-Ferrous Metals Theft Unit. Consequently, this study puts forward a set of recommendations proposing a systematic pro-active plan to address and minimise copper cable theft in South Africa. The proposed plan convincingly presents practical solutions to minimise copper cable theft and contributes to the current body of scholarship on copper cable theft in South Africa. / Inhloso yalolu cwaningo ukuhlola umthelela wohlelo lwe-Non-Ferrous Metals Crime Combating Committee mayelana nokuqedwa kokutshontshwa kwentambo yogesi (copper cable). Idatha iqoqwe ngokusebenzisa izinhlolovo ezijulile ezenziwa ngokusebenzisa iziboshwa eziboshelwe izintambo zikagesi ezisamele ukugwetshwa ejele lase Pollsmoor Correctional Centre ngaseNtshonalanga Kapa, amalunga eMpumalanga and Gauteng Provincial Non-Ferrous Metals Crime Combating Committee, amalunga eBusiness Against Crime South Africa kanye nabaphenyi abahambisana nophiko lweCombined Private Investigations oluphenya ukutshontshwa kwezintambo zikagesi ezweni lonke. Lezi zinhlolovo ezijulile zinikeze ulwazi olubanzi lwabadlalindima olumayelana nomthelela weNon-Ferrous Metals Crime Combating Committee mayelana nokuqedwa kokutshontshwa kwezintambo zikagesi. Ngaphezu kwalokho, umcwaningi wenze ucwaningo olunzulu lombhalo wobuciko mayelana nokutshontshwa kwezintambo zikagesi lapha ekhaya kanye nasemhlabeni wonke jikelele. Ulwazi olutholakele lukhombisa iziqi ezikhinyabeza ukusebenza kahle kweKomithi mayelana nokuvimbela umthelela walo mayelana nokutshontshwa kwezintambo zikagesi. Ngezizathu ezisuselwa phezu kwalolu lwazi, lolu cwaningo lubeka phambili isethi lezincomo ezinganceda iKomiti ekuqiniseni umthintela walo ngokuhlongoza uhlelo olugqugquzelayo lokunciphisa izinga lokutshontshwa kwezintambo zikagesi eNingizimu Afrika. Lolu hlelo oluhlongoziwe ngaphandle kokungabaza lwethula izixazululo ezenzeka empilweni yangempela ukunciphisa ukwetshiwa kwezintambo zikagesi kanti lokhu kunegalelo kwiziko lamanje futhi luqhubekisa iziko lamanje lwezifundo esimayelana nokwetshiwa kwezintambo zikagesi. / Maikemisetso a thutelo ye ke go lekola khuetso ya Komiti ya Twantsho ya Bosenyi bja Dimetale tse di Sego tsa Tshipi ka ga go lwantsha kutso ya megala ya koporo. Datha e kgobokeditswe ka mokgwa wa ditherisano tse di tseneletsego tseo di sepeditswego le mahodu a megala ya koporo ao a golegilwego ao a letetsego go sekiswa Senthareng ya Tshokollo ya Pollsmoor go la Kapa Bodikela, maloko a Diprofense tsa Mpumalanga le Gauteng a Komiti ya Twantsho ya Bosenyi bja Dimetale tse di sego tsa Tshipi, maloko a Dikgwebo tsa Kgahlanong le Bosenyi tsa Afrika Borwa le banyakisisi bao ba dirisanago le Dinyakisiso tsa Praebete tse Kopantswego tseo di nyakisisago kutso ya koporo kemong ya bosetshaba. Ditherisano tse di tseneletsego tse di file kwesiso ka botlalo ya maitemogelo a batseakarolo ye e sepelelanago le khuetso ya Komiti ya Twantsho ya Bosenyi bja Dimetale tse di sego tsa Tshipi ka ga go lwantsha kutso ya megala ya koporo. Gape, monyakisisi o dirile thutelo ya dingwalo ka botebo ya kutso ya megala ya koporo tikologong ya leagong le kemong ya boditshabatshaba. Dikhwetso tsa dinyakisiso di supa mafokodi ao a lebanego bokgoni bja Komiti tshitisong ya khuetso ya yona go kutso ya megala ya koporo. Go ya ka dikhwetso tse, thutelo ye e hlagisa sehlopha sa dikeletso tseo di ka thusago Komiti go tswetsa khuetso ya yona pele ka go sisinya leano la go itokisetsa seemo se ka diregago ka mokgwa wo o beakantswego go fokotsa kutso ya megala ya koporo ka Afrika Borwa. Leano leo le sisintswego le hlagisa ka mo go kgodisago ditharollo tse di ka phethagatswago go fokotsa kutso ya megala ya koporo ka gona la ba la seabe go le go tswetsa pele popego ya bjale ya borutegi ka ga kutso ya megala ya koporo. / Criminology and Security Science / Ph. D. (Criminal Justice)

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