In 2018, the South African Revenue Service (SARS) issued a media statement providing guidance for the first time to South African citizens on the taxation of cryptocurrency transactions. The SARS media guidelines indicate that the normal income tax rules of the South African Income Tax Act will apply to cryptocurrency transactions and that cryptocurrency gains or losses must be declared as part of taxable income. The purpose of this research study was to investigate the ability of South African taxpayers to determine the income tax consequences of cryptocurrency transactions using the SARS media guidelines. Previous research has focused on establishing the theoretical income tax consequences of cryptocurrency transactions, rather than on the ability of taxpayers to determine those consequences. The study made use of both doctrinal and quantitative research methods to address the research questions. Using doctrinal research, in-depth document analysis was performed to benchmark the SARS media guidelines to that of selected tax authorities, to ascertain the completeness of this guidance. Quantitative data was collected through a cross-sectional survey questionnaire, to test the ability of participants to determine the income tax consequences of cryptocurrency transactions. This study found that the SARS media guidelines did not comprehensively address all the cryptocurrency transactions considered by the guidelines of the other selected tax authorities examined. The SARS media guidelines did not have a statistically significant effect on the participants' ability to determine the income tax consequences of the cryptocurrency transactions presented to them. However, the tax literacy level of participants was found to influence their understanding of the income tax consequences of cryptocurrency transactions, particularly in respect of those transactions not addressed by the SARS media guidelines. These findings support the recommendation that SARS provide more comprehensive guidance to taxpayers, and should focus on improving the tax literacy of taxpayers in general and, with respect to cryptocurrency transactions.

Most current studies on 'African' and/or 'Black' literature in South Africa appear to ignore the contradictions underlying the valuative concepts 'African' and 'Black'. This (Jamesonian) unconsciousness has led, primarily, to a situation where writers and critics assume generally that the concepts 'African' and 'Black' are synonymous and interchangeable. This study argues that such an attitude either unconsciously represses an awareness of the distinctive aspects of the worldview connotations of these concepts or deliberately suppresses them. The theoretical and pragmatic approach which this study adopts to explore the distinctive aspects of the worldview connotations of these concepts takes the form, initially, of a critique of such assumptions and their connotations. It is argued that any misconceptions about the relations between the concepts 'African' and 'Black' can only be elucidated through a rigorous and distinct definition of each of these concepts and the respective world views embodied in them. Each of the variables of these definitions is also examined thoroughly through an application of, inter alia, Frederick Jameson's 'dialectical' theory of textual criticism, Pierre Macherey's 'theory of literary production' and also through the post-colonial notions of 'hybridity' and 'syncreticity' propounded by Bill Ashcroft et.al (eds). In this way the study examines the dialectical interplay between, for instance, such oppositional notions as 'African' and 'Western' (place-conscious), 'Black' and 'White' (race-conscious), and other forms of ideological 'dominance' and 'marginality' reflected in the 'African' and/or 'Black' writers' motivations for the acquisition, appropriation and uses of the language of the 'other' (i.e. English) and its literary discourse in South Africa, Africa and elsewhere in the world. A close textual reading of the stories in Mothobi Mutloatse's (ed) Forced Landing, Mbulelo Mzamane's (ed) Hungry Flames underlies an examination of the processes of anthologisation and their implications of aesthetic collectivism, reconstruction and world view monolithicism which repress the distinctive world outlooks of the stories in these anthologies. The notions of aesthetic monolithicism implicit in each of these anthologies are interrogated via the editors' truistic assumptions about the organic nature of the relations between the concepts 'African' and 'Black'. The notion of a monolithic 'African' and 'Black' aesthetic is further decentred through a close textual reading of the uses of the 'African' and 'Black' valuative concepts in the short story collections The Living and the Dead and In Corner B by Es'kia (formerly Ezekiel) Mphahlele. The humanistic pronouncements in Mphahlele' s critical and short story texts suggest various ways of resolving the racial demarcations in both the 'Black' and 'White' South African literary formations. According to Mphahlele, a predominant racial consciousness inherent in the racial capitalist mode of economic production has deprived South African literature and culture an opportunity of creating a national humanistic and 'Afrocentric' form of aesthetic consciousness. The logical consequence of such a deprivation has been that the racial impediments toward the formation of a single national literature will have to be dismantled before the vision of a humanistic and 'Afrocentric' aesthetic can be realised in South Africa. The dismantling of both the 'Black' and 'White' monolithic forms of consciousness may pave the way toward the attainment of a synthetic and place-centred humanistic aesthetic. Such a dismantling of racial monolithicism will, hopefully, stimulate a debate on the question of an equally humanistic economic mode of production.

No description available.

In 1979, the University of the Witwatersrand (Wits) and the Standard Bank Investment Corporation came together to form the Standard Bank Foundation Collection of African Tribal Art, the first public collection of its kind in South Africa, which fundamentally re-shaped public and institutional perceptions of black art in the country. Its collection and display, at first in the Gertrude Posel Gallery and then in the Wits Art Museum, formed a canon of African art that represented the artistic identities of a larger continent as well as those of South Africa’s majority black population. Together these formed an explicit political statement. This dissertation traces the evolution of the Standard Bank Collection, examining key developments at critical moments in South Africa’s political history. Divided into two parts that juxtapose the apartheid and post-apartheid periods, the first section begins with the founding of the Standard Bank Collection and its inaugural exhibition, African Tribal Sculpture held in 1979. In Chapter One, a case study considers how Wits placed black South African objects in dialogue with the canonical sculpture from West and Central Africa. Wits thereby authenticated black South African objects as art, both in South Africa itself and within the field of African art history, an action that undermined the apartheid system. Chapter Two offers a second case study that takes on the racially charged climate of late apartheid, situating Wits’ collecting practices in relationship to the collections and exhibitions of other art museums in the country. Wits curators employed and politicized the labels traditional art and transitional art in their classifications of South African objects at a critical juncture in the nation’s political transformation. Part two looks at the post-apartheid period in a single case study. Chapter Three examines the politics present in exhibitions featuring African art in the new Wits Art Museum that addressed themes relevant to popular urban culture – including style, fashion, and adornment – viewed as central to the presentation of post-apartheid black identities. By examining the types of objects Wits collected and the kinds of exhibitions it mounted, this dissertation illuminates how the art museum’s cultural authority represented and grappled with the changing racial politics of the nation.

No description available.

Thesis (DPhil (History))—University of Stellenbosch, 2005. / This dissertation investigates the role of a group of Cape colonists who rose in rebellion against the colonial government and allied themselves to the Boer Republics during the South African War of 1899-1902. The decision of the Griqualand West colonists to join the Republican forces took place against a background of severe deprivation in the agricultural sector due to the losses sustained in the rinderpest pandemic of 1896/1897. It also coincided with the invasion of Griqualand West by Transvaal forces. The failure of the Schreiner Government to defend its borders encouraged rebellion, as there were no armed forces to oppose either the invasion or the rebellion. While some of the Cape rebels fought on the side of the Republicans during major battles along the Modder River, others were commandeered to gather and transport supplies to the laagers. Four months after the surrender of Gen P Cronje at Paardeberg the majority of these rebels had laid down arms except for those under Gen Piet de Villiers who fought on in the Transvaal. After a second rebellion in 1901, far fewer rebels fought a war of attrition north of the Orange River; eventually about 700 men leaving the Cape Colony to avoid laying down arms. South of the Orange River Free State forces commandeered the disaffected colonists of the Stormberg and Colesberg regions in November 1899. Because the Republicans had not occupied these regions earlier in the war, British reinforcements and the Colonial Division took to the field against them almost immediately. The victory gained at Stormberg in December 1899 by the Boer forces was not followed up. Olivier failed to integrate his forces; unlike those at Colesberg where the Boers were far better led and scored some notable successes. The Republican burghers withdrew from the Cape Colony in March 1901, which in turn led to a mass surrender ofrebels. Those that were captured under arms were sent as POWs to Ceylon and India, while those that surrendered were held in colonial gaols until they were bailed or given passes. Only a few hundred continued to wage war in the Boer Republics for the remainder of 1900. The second invasion by Free State forces into the Cape Colony consisted of mobile commandos that criss-crossed the interior. For the first few months they sowed havoc, but after June 1901 the military used mass tactics against those who were forced into the isolated northwest Cape. In 1902, unknown to them, the Boer republics signed the Treaty of Vereeniging and ceased to exist as sovereign states. The Cape rebels were not signatories to the treaty. According to an agreement between the Boer leaders and the Colonial Office, if a rebel surrendered and pleaded guilty to High Treason under Proclamation 100 of 1902 he would receive a partial amnesty and be disfranchised. However rebel officers were charged in court and fines and prison sentences would be handed down. After the first invasion rebels who were captured or surrendered were tried under the Indemnity and Special Tribunals Act that was in force for six months until April 1901. Martial Law was then again in vogue from 22 April until Peace at the end of May 1902, and under this act 44 Cape colonists, Republicans and aliens were executed, and hundreds .of others, whose death sentences were commuted to penal servitude for life, were shipped to POW camps on Bermuda and St Helena. The surrenders 00,442 rebels were accepted under Proclamation 100 of 1902. Rebel officers or those facing serious charges were tried under the Indemnity and Special Tribunals Act in Special High Treason Courts. The general amnesty announced in 1905 brought to an end the prosecutions for High Treason ofCape rebels. In 1906 the names of disfranchised colonists were. replaced on the Voters' Roll. The final official return of Cape rebels for 1903 is 12,205 or 0.5% of the total population, while the return according to the database is 16,198 rebels or 0.7%. Strategically the rebellions played a limited role in the overall Republican war effort despite the individual rebel's self-sacrifice to the cause. However, although small in numbers, the rebellion had an enormous impact on colonial life (especially in 1901) as it led to a thinly disguised civil war and enmity between the Afrikaner and English colonists, which took years to disappear.

This bibliography aims to record socio-political short stories and novellas, written in English by authors born in South Africa or accepted as South African, published in South Africa or overseas in new monograph editions from January 1960 through June 1987, and available from within the country. It is contended that these stories provide a significant fictional account of the experience of socio-political life under apartheid in South Africa during this period. Some various reasons. The material was not available, for bibliography therefore cannot claim to be comprehensive. Short summaries of the major events of each year precede the entries which are arranged chronologically and then alphabetically by collection author or anthology title. Bibliographical description of entries is guided by Anglo-American cataloguing rules (2nd edition, 1978), second level, and includes plot synopses and thematic subject headings. The bibliography includes author, title and subject indexes. / Thesis (M.Bibl.)-University of Natal, Pietermaritzburg, 1989.

Thesis (MA (History))--University of Stellenbosch, 2006. / In the case of the Anglo-Boer War masculine military history has attracted scholars, as has the suffering and martyrdom of female internees in the concentration camps. Conspicuously overlooked by scholars are the wartime plights of black women and privileged white women. The focus of this study are those white females who remained outside of the camps. Some such women staked their claim to history by keeping diaries of their wartime experiences. Two in particular, Isabella Lipp and Nonnie De la Rey, chronicled opposing sides of the conflict. Their testimony is studied here both descriptively and comparatively. Because the challenges of war provoked differing responses, adjunct to Nonnie and Isabella’s journals are the diaries of Alida Badenhorst, Elizabeth Henrietta Martyn (Bessie) Collins and the unpublished notes of Florence Burgers—daughter of the Transvaal’s second president. All these women were privileged and hence advantaged but they also struggled daily for survival and responded proactively. Mrs. Isabella Lipp, wife of a prominent banker, recorded her perception of the war from a cramped third-floor apartment in Johannesburg. Very much in tune with the ideological aspects of war, she wanted imperialism upheld even amidst the unfair cruelty that she witnessed. Nonnie De la Rey, wife of General Koos De la Rey, fled the enemy and lived on the open veld. Her life was not as monotonous or lonely as Isabella’s. Had the consequences been less decisive this may have been an exciting adventure. What emerges from these sources, which are representative of white women of society, is a surprising female response to wartime conditions. That response included the sadness, struggle and toil that might be expected, but, significantly, it also included remarkable resilience—manifested in a variety of ways in the face of momentous circumstances. The forgoing findings contribute to the war’s social/gender history by including “people without history” within the written historical record.1 Women displayed a unique reliance and bond between themselves and their black workers; domestic duties and roles were completely disrupted; and the constant anxiety and lack of news about loved ones caused acute family distress. Did women snivel submissively, waiting to be rescued by men? Were they victims of circumstances thrust upon them? Did they succumb to the Victorian model of female fragility? My findings offer evidence to the contrary.

Touching Brýnstone is the story of Beth, a young journalist who is troubled by misfortunes in her family and work circumstances. In a Pretoria library she is seduced by a book that consoles her and progressively becomes a fetish object. It sparks a journey to Japan, where she arrives to teach English. She is intent on meeting the author, whom she confounds with protagonist and book. This Bildungsroman is an exploration of the complex relationship between inner and outer self, and the struggle towards wholeness. Beth must find a way out of the obsession so that she can return to South Africa with an enriched insight into her shadow self.

The human leukocyte antigen (HLA) is the most polymorphic region in the human genome and accounts for more than 10% of human diversity. This region plays an important role in matching donors and recipients for transplantation. The South African Bone Marrow Registry (SABMR) does not reflect the demographics of the South African population. The large number of polymorphisms resulting from HLA diversity in the Black South African population and their limited representation in the SABMR reduce the chances of finding adequate matches between donors and recipients in this group. Umbilical cord blood is an alternative to bone marrow for the treatment of fatal diseases. Less strict HLA matching is required due to the naive nature of the T cells in cord blood. A public umbilical cord blood bank is a necessity in trying to cater for the diverse population in South Africa. However, the ethnic diversity of the South African population poses a great challenge in constituting a public umbilical cord blood bank that is representative of the entire population. The Roche designed next generation sequencing (NGS) high resolution (HR) HLA typing kit enables sequencing of additional HLA exons and could improve the degree of matching between individuals to ultimately decrease adverse reactions. An extensive study of the literature was performed to establish the demographics, linguistics, and HLA diversity of the South African population to determine how a public cord blood bank should be constituted. In addition, HLA genotyping was performed by 454 NGS on 20 samples that had previously been HLA typed by conventional methods. The 454 NGS technique made use of a Roche designed medium and high resolution HLA typing kit to genotype the samples. It was possible to assign accurate genotypes to 95.5% of the loci of interest for the total number of 20 samples using the MR kit, compared with 98.5% using the HR kit. In conclusion, the present study indicates the extreme HLA diversity in the South African population, and therefore, recommends constituting the first public umbilical cord blood bank in Gauteng on the basis of race or major ethnic groupings. A minimum number of 10 000 cord blood units is needed to initiate the bank. Furthermore, the 454 NGS platform together with the HR HLA typing kit display potential as an alternative method to be used in a public cord blood bank, as well as routine clinical and diagnostic laboratories, to ultimately improve HLA matching between donors and recipients. / Dissertation (MSc)--University of Pretoria, 2013. / gm2014 / Immunology / unrestricted