The first of a series of mass mortalities of Nile crocodiles in the Olifants and Letaba rivers in the Kruger National Park (KNP) was reported in the winter of 2008. The present study investigated the levels and possible effects on eggshell thickness of inorganic elements and organic pollutants in Nile crocodile eggs from these rivers, and comparing them with eggs from a reference crocodile farm and a reference dam inside the KNP. The egg contents were analyzed for chlorinated organic compounds and brominated flame retardants. Eggshells and egg contents were analyzed for inorganic elements. The elemental concentrations in the eggshells and contents were low when compared with previous studies. The highest concentrations were found in the eggs from the reference crocodile farm. The eggs from the reference dam and the crocodile farm had thicker shells, and the eggs from the Olifants and Letaba rivers had thinner shells. Not all eggs in a female develop at the same rate, while eggshell formation presumably occurs at the same time for all eggs. As a result, the elemental profile of egg contents may differ between eggs of the same clutch, but less so for the shells. Weak or no associations were found between the elemental concentrations of the content and eggshells and eggshell thinning. A possible organic pollutant–induced eggshell thinning effect was found. The compounds found were not at levels that could have caused the mortalities, but may affect the sex ratios through endocrine disruption. Further studies are therefore required. / Thesis (M.Sc (Environmental Science))--North-West University, Potchefstroom Campus, 2011.

The ABSA Klein Karoo National Arts Festival (KKNK) is one of the biggest and most popular Afrikaans arts festivals in South Africa, and since its modest beginnings in 1994, the festival has grown significantly with an estimated 85518 visitors attending the festival in 2010. The festival furthermore has a considerable economic impact on the host community of Oudtshoorn and the surrounding regions. The direct spending by festival visitors during the 2010 festival was estimated at R109.7 million, that consists of tickets bought at the festival, memorabilia, food, restaurants and beverages, transport, accommodation and entertainment. Benefits associated with these spending patterns include an increase in job opportunities for the residents, more entertainment opportunities, improvement of residents’ lifestyles and opportunities for expanding businesses to name but a few. However, the number of tickets bought for shows and productions at the KKNK has decreased drastically over the last six years, visitor numbers have decreased and this will result in a decrease in the total revenue and economic impact this festival has on the local community of Oudtshoorn. Therefore, the festival needs to be managed in a sustainable way through improving the entertainment offered at the festival. The festival guide and promotion material should be designed in such a way that they meet the needs of visitors and offers the necessary information services to create a unique festival experience for visitors. The specific services visitors need must be provided, such as shuttle services and security. The purpose of this research is to identify the key success factors (KSFs) in managing the visitors’ experience at the KKNK. To achieve this, a quantitative survey was done by distributing 500 questionnaires amongst the visitors to the festival in 2010 from the 1st to the 8th of April. A total of 443 completed questionnaires were received back. In Chapter 2, an analysis on the background and different theories of event tourism, special events, arts festivals, management and KSFs were investigated. Previous studies on the KSFs were also identified which rendered valuable and proved that different tourism operations including events and arts festivals have different KSFs. Furthermore, this analysis revealed that there exist different markets with their own individual needs and reasons for attending the arts festivals and therefore have their own expectations of what needs to be included in a unique festival experience. Chapter 3 consists of Article 1, and the main purpose of this article was to identify the various key success factors visitors to the KKNK see as important in satisfying their needs and providing a unique festival experience. A factor analysis was performed and identified the following KSFs: Safety and Personnel, Marketing and Accessibility, Venues, Accommodation and Ablutions, General aspects and Social impact, Parking and Restaurants and Shows and Stalls. The results indicated that professional staff, adequate safety and emergency services, clear indications, easy accessible venues, quality accommodation, affordable children activities, quality food providers and a variety of shows are important KSFs to provide visitors with an unforgettable festival experience. Chapter 4’s (Article 2) main purpose was to divide or segment visitors to the KKNK based on their travel motivation to attend the festival and their rating of the importance of the KSFs into separate markets. This purpose was achieved by performing a factor analysis on the travel motivations to identify the main travel motives for visitors to attend the KKNK, this was followed by a cluster analysis based on the travel motives where three clusters were identified namely Escapists, Festival Junkies and Culture seekers. The clusters festival organisers should focus their management skills and resources on are the Festival Junkies and Culture Seekers. After performing ANOVA and Chi–square tests the results showed statistically significant differences between the three clusters based on age, years attended the festival, length of stay, total spending, all the KSFs, gender and rock shows as visitors preferred type of show or production. The results therefore reveal that there are three different markets based on their travel motives who attend the KKNK, furthermore each of these three clusters has their own preferences, characteristics and ratings on which KSF will contribute in enhancing their festival experience. This was the first study of its kind in South Africa. Therefore, it contributes to the event management literature. Festival organisers can also use the results of this research to improve the KKNK’s sustainability and success by applying the KSFs and increase tickets sales for shows and productions, attract a younger market and attract visitors who spend more at the festival, by providing for the needs of specific markets and creating a unique festival experience for each visitor. / Thesis (M.Com. (Tourism))--North-West University, Potchefstroom Campus, 2012.

Milking stools in the collections of the National Cultural History Museum: an investigation of typology. In this study the physical or other characteristics that might typify the traditional milking stool is investigated. This was done by studying a comparable group of eighteen examples from the Anthropology and Cultural History collections of the National Cultural History Museum in Pretoria. Six of the objects in the group studied had already been associated with the Afrikaans catchword ‘melkstoel’, hence the primary sources that informed the research included the museological data from the existing documentation of the Museum. The investigation confirmed that corresponding physical attributes, especially that pertaining to construction, could be identified in the group studied. It was also found that the objects had seen multiple, but indeterminable, functional applications. Since fifteen of the eighteen examples studied were essentially anonymous, as no documented provenance existed, their origin, history and meaning could not be established. The research was therefore extended to secondary sources, being textual descriptions and images, from which associations and correlations between the group studied and milking stools, especially from Western Europe and the English-speaking world, could be affirmed. Moreover, such links were also found to exist with other stools and certain vernacular chair typologies of shared approach, especially as to their construction. Findings identified certain typological features of the milking stool, but also a symbolic and metaphorical association. Multiple functions of and applications for the milking stool could be ascertained. AFRIKAANS : In hierdie studie word ondersoek ingestel of enige eienskappe, fisies of andersins, die tradisionele melkstoeltjie tipeer. Dit is onderneem aan die hand van ‘n studiegroep van agtien soortgelyke voorwerpe uit die Antropologie-versameling en die Kultuurhistoriese versameling van die Nasionale Kultuurhistoriese Museum, Pretoria. Dié primêre bronne word in die ondersoek ondersteun deur museale bronne ontsluit uit die Museum se dokumentasiesentrum, waar ses van die voorwerpe in die studiegroep reeds assosieer is met die trefwoord ‘melkstoel’. Die ondersoek het bevestig dat sekere fisiese kenmerke van die studiegroep, veral in hul konstruksie, dui op groepsverband. Daar is ook bevind dat die voorwerpe vir meervoudige, maar onbepaalde, funksies gebruik is.Van die agtien voorwerpe in die studiegroep is vyftien van anonieme herkoms, sodat hul oorsprong, geskiedenis en betekenis nie met sekerheid vasgestel kon word nie. Die navorsing is daarom uitgebrei na tekstuele beskrywings en beelde, as sekondêre bronne, om hierdie en ander kenmerke te ondersoek. Hieruit is die studiegroep in verband gebring met melkstoeltjies uit veral Wes-Europa en die Engelssprekende wêreld, asook ander stoeltjies en volkstoele wat soortgelyke eienskappe en konstruksiekenmerke het. Bevindings dui op bepaalde tipologiese kenmerke van ‘n melkstoeltjie, maar ook ‘n wyer, assosiatiewe begrip wat manifesteer in beeldspraak en ‘n metaforiese konteks. Meervoudige gebruike en aanwendings van die melkstoeltjie is nagespeur. Copyright / Dissertation (MInt)--University of Pretoria, 2010. / Architecture / unrestricted

Philosophiae Doctor - PhD / This thesis examines the way in which the recognition of diversity can be applied as a strategy in South African education to erode the bitter legacy of colonial education. The establishment of formal education, built on a western foundation, was set up against a background of colonisation as a process aimed at political subjugation and economic exploitation. It is especially how education was utilised as a tool of colonisation in order to facilitate the above-mentioned subjugation and exploitation through a process of cultural subjugation that will be placed under the spotlight. In chapter three, the process of cultural subjugation outlined in chapter two, is related to the establishment and development of colonial education in South Africa and also how Apartheid was a form of internal colonialism with apartheid education continuing the process of cultural subjugation for political control and economic exploitation. Colonial subjugation was, however, not passively accepted by the subjugated. From the outset, subjugation spawned resistance and would eventually grow into large-scale opposition aimed at the overall casting off of the colonial yoke. This opposition eventually led to the political freedom of 1994. The political freedom of 1994 and the judicial framework for the dismantling of the legacy of colonial education would not, on its own or overnight, be able to dismantle the effects of centuries of subjugation. The dismantling of the inheritance of colonialism, together with colonial education, requires deliberate and constructive action. Such a process will have to include putting an end to the subjugation of the numerous voices characteristic of South Africa. Ending this subjugation does not mean the continuation of a position alongside and beneath a socially constructed dominant, but rather a process (a struggle?) where it can take its place impartially, alongside and equal to other voices in the greater diverse whole. It is against the above background that teaching strategies for the handling of diversity will be critically examined and for which recommendations are made for strategies, within the South African context, through which the dismantling of the colonial legacy of cultural subjugation for political control and economic exploitation can take place.

AFRIKAANS: Die doel van hierdie studie was om te beskryf op welke wyse ek, in samewerking met die deelnemers aan my studie, ‘n MIV&VIGS-skoolplan ontwikkel het. Die behoefte aan ‘n gestruktureerde MIV&VIGS-skoolplan het ontstaan tydens ‘n omvattende navorsingsprojek, waarvan hierdie studie deel uitmaak en waartydens laerskoolonderwysers die behoefte uitgespreek het om MIV&VIGS-geïnfekteerde en -geaffekteerde kinders beter te ondersteun. Ek het my studie vanuit ‘n interpretivistiese benadering onderneem en my navorsingsproses verdeel in drie fases, wat onderlê is deur deelnemende aksienavorsingsbeginsels. ‘n Gevallestudie is as navorsingsontwerp gebruik. Agt laerskoolonderwysers, in ‘n informele nedersettingsgemeenskap binne die Nelson Mandela Metropool, is by wyse van gerieflikheid geselekteer. Deur die verloop van hierdie studie het ek ‘n multi-metodiese benadering geïmplementeer. Gedurende Fase 1 het ek eerstens relevante verwante studies binne die omvattende navorsingsprojek tematies ge-analiseer, om deelnemers se idees en behoeftes betreffende ‘n MIV&VIGS-skoolplan te identifiseer. Tweedens het ek gedurende ‘n eerste veldbesoek twee fokusgroepbesprekings gefasiliteer, om te bepaal wat deelnemers se bestaande kennis met betrekking tot die Departement van Onderwys se Nasionale MIV&VIGS-Beleid was; wat hulle onderliggende rasionaal vir die ontwikkeling van die MIV&VIGS-skoolplan was; wat die moontlike inhoud van ‘n MIV&VIGS-skoolplan sou behels; asook hoe en deur wie die MIV&VIGS-skoolplan aangewend en benut sou kon word. Hierna het ek die rou data getranskribeer en op tematiese wyse ge-analiseer en geïnterpreteer. Ek het voortdurend gebruik gemaak van observasies, wat vasgelê is in die vorm van veldnotas, asook foto’s. Vir Fase 2 het ek tydens ‘n tweede veldbesoek ‘n deelnemende aksienavorsingswerkswinkel gefasiliteer. Gedurende hierdie werkswinkel is die inhoud van die MIV&VIGS-skoolplan verfyn en gefinaliseer. Vervolgens het Fase 3 die dokumentering van die MIV&VIGS-skoolplan behels, in die vorm van ‘n formele dokument en ‘n plakkaat. Tydens my derde veldbesoek, met die bekendstelling van die skool as Resource and Support Centre in die gemeenskap, is die MIV&VIGS-skoolplan in tweeledige vorm (plakkaat en formele dokument) aan die skoolhoof oorhandig. Die gebruik van ‘n navorsingsjoernaal het my in staat gestel om deurgaans my persoonlike opinies, reflektiewe gedagtes en indrukke van my navorsingstudie aan te teken. Tydens data-analise het ek drie temas geïdentifiseer. Eerstens is die onderliggende rasionaal vir ‘n MIV&VIGS-skoolplan bepaal, waar verbandhoudende subtemas aangedui het dat onderwysers hulle kennis en vaardighede wou oordra na ander skole in die omgewing ter ondersteuning van die breër gemeenskap; dat die oordrag van kennis en vaardighede om geïnfekteerde en geaffekteerde kinders in die klaskamer meer effektief te ondersteun ’n behoefte was; en dat die behoefte verder bestaan het om kennis en vaardighede te dokumenteer in die vorm van ‘n MIV&VIGS-skoolplan. Tweedens is die deelnemers se verwagtinge met betrekking tot ‘n MIV&VIGS-skoolplan gepeil, waar moontlike fundamentele beginsels vir ‘n MIV&VIGS-skoolplan en die implementering van ‘n MIV&VIGS-skoolplan, as subtemas geïdentifiseer is. Derdens is die moontlike inhoud van ‘n MIV&VIGS-skoolplan bepaal. Die subtemas wat voorgekom het, was die identifisering en verwysing van geïnfekteerde en geaffekteerde kinders, asook ondersteuning aan hierdie kinders. Op grond van die bevindinge van my studie kan die gevolgtrekking gemaak word dat deelnemende aksienavorsing ‘n moontlike wyse is waarop ‘n MIV&VIGS-skoolplan, in samewerking met onderwysers, ontwikkel kan word. ENGLISH: The purpose of this study was to describe the manner in which I, in collaboration with the participants of the study, developed an HIV&AIDS school plan. The need for a structured HIV&AIDS school plan stemmed from a broad research project of which this study forms part and during which the participating educators expressed the need to support HIV&AIDS infected and affected children more efficiently. I approached the study from an interpretivist perspective, underpinned by action research principles, and divided the research process into three phases. I implemented a case study as research design and selected eight primary school teachers in an informal settlement community in the Nelson Mandela Metropole, by means of convenience sampling. Throughout this study, I followed a multi-methodical approach. During Phase 1, I conducted an analysis of the transcripts of related studies within the broad research project, in order to identify the participants’ needs and ideas, concerning an HIV&AIDS school plan. Secondly, I facilitated two focus group discussions during a first field visit, in an attempt to determine the teachers’ existing knowledge concerning the Department of Education’s National HIV&AIDS Policy; what the underlying rational for the development of an HIV&AIDS school plan could be; what the possible content of such a plan could entail; and how and by whom such a plan would be utilised and used in the classroom. I transcribed the focus group discussions and thematically analysed and interpreted the raw data. Throughout, I made use of observations, captured in the form of field notes and photographs. For Phase 2, I facilitated a participatory action research workshop during a second field visit. During this workshop we finalised the content of the school’s HIV&AIDS plan. The third phase entailed the documentation of the HIV&AIDS school plan, in the form of a formal document and a poster. During my third field visit, at the launch of the school as a Resource and Support Centre in the community, I presented the schools’ principal with the HIV&AIDS school plan, in the form of the formal document and poster. I continuously relied on a research journal to document my personal opinions, reflective thoughts and impressions of the study. Subsequent to the data analysis I completed, three themes emerged. Firstly, the underlying rational for an HIV&AIDS school plan were determined, with sub-themes indicating that educators wanted to transfer their knowledge and skills to other schools in the area to support the wider community; that teachers wanted to transfer their knowledge and skills to support infected and affected children more effectively, and that the need existed for knowledge and skills to be documented in the form of an HIV&AIDS school plan. Secondly, the participants’ expectations of an HIV&AIDS school plan were determined, with the fundamental principles of an HIV&AIDS school plan and the implementation of the plan as related sub-themes. The third main theme indicated the possible content of an HIV&AIDS school plan. This theme comprises sub-themes relating to the identification, referral and support of infected and affected children. Based on the findings of my study, I can conclude that participatory action research might be used to develop an HIV&AIDS school plan, in collaboration with teachers. / Dissertation (MEd)--University of Pretoria, 2010. / Educational Psychology / unrestricted

The aim of this study is to confirm whether illegal immigration to South Africa is being regarded as a threat to national security and to analyse the implications thereof. The dissertation presents three assumptions to be explored and tested, namely: <ul> <li>Illegal immigration poses a growing threat to South Africa’s national security. The latter is due to an increase in the number of illegal immigrants entering the country as well as their seemingly increasing involvement in especially violent crime.</li> <li>The South African government does not adequately acknowledge the threat potential of illegal immigration with regard to the country’s national security status and as such adequate measures are not being taken to curb the influx of illegal immigrants.</li> <li>Violent attacks on foreigners in South Africa have been seen as xenophobia, however, specific factors exist that contributed to these attacks.</li> </ul> The study is conducted and contextualised in terms of the theory of national security, more specifically as it applies to developing countries. It aims to analyse the security implications of illegal immigration for South Africa, with specific reference to the involvement of foreigners in crime in South Africa and also focus on the political implications, more especially the role of foreigners in fomenting political violence. The study accepts the notion that the phenomenon is multi-dimensional and that it cannot be divorced from its socio-economic implications. Reference is therefore made to the political, social, economic and crime dimensions. The dissertation also focuses on the official and public views on illegal immigration and analyse measures adopted by the South African government to address the issue. The study predominantly focuses on the period 1994 to 2008 in an effort to demonstrate the extent of the increase in the number of illegal immigrants to South Africa following the advent of the new dispensation. It further attempts to ascertain whether this increase could be linked to the rise in incidences of violent crime in South Africa during the period in question. AFRIKAANS : Die doel van die studie is om te bepaal of onwettige immigrasie na Suid Afrika toenemend beskou word as ‘n bedreiging vir nasionale veiligheid en, tweedens, om die implikasies daarvan te analiseer. Die studie stel drie aannames voor vir toetsing en verdere bespreking, naamlik: <ul> <li>Onwettige immigrasie bedreig Suid Afrika se nasionale veiligheid toenemend. Laasgenoemde stelling is gebaseer op die toename in die getal onwettige immigrante wat Suid Afrika binnekom, sowel as aan die betrokkenheid van onwettige immigrante in misdaad (veral geweldadige misdade) in Suid Afrika.</li> <li>Die Suid Afrikaanse regering beskou die potensiële bedreiging van onwettige immigrasie vir nasionale veiligheid nie met die nodige erns nie en gevolglik word die nodige maatrëels nie ingestel om die toenemende instroming van omwettige immigrante na Suid Afrika te bekamp nie.</li> <li>Geweld teenoor vreemdelinge in Suid Afrika word alom gesien as xenofobies van aard, alhoewel spesifieke faktore teenwoordig is wat bydra tot sulke aanvalle.</li></ul> Die studie is gebaseer op die teoretiese beginsels van nasionale veiligheid en meer spesifiek soos dit van toepassing is op ontwikkelende lande. Die studie poog om die veiligheidsimplikasies van onwettige immigrasie na Suid Afrika te analiseer, met spesifieke verwysing na die betrokkenheid van onwettige immigrante by misdaad in Suid Afrika. Daar word ook gefokus op die politieke gevolge, insluitend die opvatting dat vreemdelinge betrokke is by, of bydra tot politieke spanning in sekere gemeenskappe. Die studie aanvaar die beginsel dat onwettige immigrasie multi-dimensioneel is en dat dit onlosmaaklik verbonde is aan die sosio-ekonomiese impak daarvan. Gevolglik word verwys na die politieke, sosiale, ekonomiese en misdaad impak van onwettige immigrasie. Die studie fokus verder ook op die amptelike en nie-amptelike standpunte oor onwettige immigrasie en analiseer die maatrëels deur die Suid Afrikaanse regering ingestel ten einde die vraagstuk aan te spreek. Die studie fokus oorwegend op die periode 1994 tot 2008 ten einde die toename in die getal omwettige immigrante wat die land sedert 1994 binnegekom het, aan te dui. Verder poog die studie om vas te stel of daar ‘n verband bestaan tussen die toename in onwettige immigrante en ‘n toename in geweldadige misdaad in Suid Afrika in die periode onder bespreking. Copyright / Dissertation (MSS)--University of Pretoria, 2009. / Political Sciences / unrestricted

Protective, as well as punitive legal measures applicable to education, are embedded in various acts. Despite these legal measures, incidences of educator misconduct occur at schools and often go unpunished. The implied situation, namely that the legal measures are not applied correctly, as well as the effect that educator misconduct has on educator security, is a cause for concern. This study is embedded in Education Law as the subject area and aimed to determine the effect of educator misconduct on educator security. Factors contributing to the phenomenon of non-punishment of educator misconduct were also investigated and determined. By utilising a qualitative research design and participants from a specific geographical area, a variety of findings have been made. The most important finding is that particular instances of educator misconduct has a detrimental effect on educator security which manifests on the physical as well as psychological levels of the participants in this study. Educator misconduct not only impacts educator security, but may also lead to a dysfunctional equilibrium, rendering schools ineffective. Some reasons for not applying legal measures include an unacceptably low standard of legal knowledge among employees, union involvement, ubuntu and the tribal hierarchy system. These reasons have, however, been found to be perfunctory. The deep-seated reason can be attributed to the quest for modernisation. Not all societies have fully modernised and rural societies, in particular, are still trapped in a transition period. The expectancy levels for service delivery and professionalism in these societies are low, thus contributing to educators‟ misconduct and unprofessional behaviour. / MEd (Education Law), North-West University, Potchefstroom Campus, 2015

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Protective, as well as punitive legal measures applicable to education, are embedded in various acts. Despite these legal measures, incidences of educator misconduct occur at schools and often go unpunished. The implied situation, namely that the legal measures are not applied correctly, as well as the effect that educator misconduct has on educator security, is a cause for concern. This study is embedded in Education Law as the subject area and aimed to determine the effect of educator misconduct on educator security. Factors contributing to the phenomenon of non-punishment of educator misconduct were also investigated and determined. By utilising a qualitative research design and participants from a specific geographical area, a variety of findings have been made. The most important finding is that particular instances of educator misconduct has a detrimental effect on educator security which manifests on the physical as well as psychological levels of the participants in this study. Educator misconduct not only impacts educator security, but may also lead to a dysfunctional equilibrium, rendering schools ineffective. Some reasons for not applying legal measures include an unacceptably low standard of legal knowledge among employees, union involvement, ubuntu and the tribal hierarchy system. These reasons have, however, been found to be perfunctory. The deep-seated reason can be attributed to the quest for modernisation. Not all societies have fully modernised and rural societies, in particular, are still trapped in a transition period. The expectancy levels for service delivery and professionalism in these societies are low, thus contributing to educators‟ misconduct and unprofessional behaviour. / MEd (Education Law), North-West University, Potchefstroom Campus, 2015

The tax system in South Africa makes provision for every South African citizen to contribute to a greater or lesser extent to funding the National Health Insurance (NHI), either through VAT or PAYE. However, as a result of the high unemployment rate, a large gap exists between tax and non-tax contributors. The question can now be asked whether it is fair that just a small percentage of taxpayers are responsible for the total funding of the NHI. Furthermore, it could be asked whether the taxpayer is aware of the additional tax burden the NHI will impose on him/her. The purpose of this research was to investigate three countries, namely, Brazil, Spain and Germany, where some form of NHI is in operation, in order to find a possible appropriate funding model for South Africa's NHI and, ultimately, to make conclusions and recommendations based on the outcomes. It was subsequently found that, although the taxpayer should be more heavily taxed in order to fund the NHI, there are a few other possibilities for distributing the tax burden more evenly. However, the impact of the proposed adjustment to increase VAT could have a negative impact on the non-taxpayer and might contribute to greater poverty in South Africa. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014