scholarly journals A comparison of collaborative compliance agreements between taxpayers and revenue authorities : lessons for South Africa

2019 ◽  
Author(s):  
◽  
David Colin Greenham
Keyword(s):  
South Africa ◽  
Qualitative Research ◽  
Tax Compliance ◽  
Government Revenue ◽  
Reintegrative Shaming ◽  
Qualitative Research Methodology ◽  
Form Part ◽  
Responsive Regulation ◽  
Compliance Strategy ◽  
Service Charter

Conventional methods to close the tax gap and increase government revenue by facilitating and enforcing taxpayer compliance have been all but exhausted. New opportunities to mend the taxpayer’s relationship with the revenue authority do exist through the establishment of collaborative compliance agreements. This research investigated global cooperative-compliance enhancing taxation policies and strategies. After assessing the aptitude of South Africa’s taxation infrastructure to assimilate new compliance policies and then ascertaining and applying the recommendations of relevant experts, compliance strategy proposals were suggested for adoption locally. The study focused on four major tax compliance themes of transparency, education, responsive regulation and reintegrative enforcement, together with their associated compliance strategies, which could improve the taxpayer-authority relationship. A qualitative research methodology was adopted and fifteen interviews were conducted with relevant experts who could provide knowledgeable opinions on the issues raised. The respondent tax experts confirmed the importance of these themes as well as the need to introduce the eight compliance strategies, which were proposed. The study concluded by recommending the following strategies: Simplified Personal Taxpayers Receipt, the publication of Compliance Statistics, tax Enculturation and Aptitude development to form part of the Economics and Management Sciences curriculum, a Taxpayers’ Week, the development of a Responsive Service Charter, a Compliance Rewards System, and the introduction of Reintegrative Shaming to rehabilitate non-compliant taxpayers.

scholarly journals Opportunities of Using Space Technology to Enhance Border Security in South Africa

2021 ◽  
pp. 775-798
Author(s):  
Moses Thabo Katjisa Nkhoma ◽  
Albert Tchey Agbenyegah
Keyword(s):  
South Africa ◽  
Qualitative Research ◽  
National Security ◽  
South African ◽  
Research Methodology ◽  
Border Security ◽  
Space Technology ◽  
Technology Sector ◽  
Qualitative Research Methodology ◽  
Security Concern

The failure of the South African border security authorities to provide effective border security continues to be a national security concern. The inability to provide effective border security is due to factors such as ineffective methods of controlling and monitoring the borders. The aim of this study was to examine the practicability of employing space technology to address identified border security constraints. The study focused on border security authorities and the space technology sector in South Africa. To achieve this objective, a qualitative research methodology was used to ascertain the issues and constraints of border security in South Africa as well as the possibilities of utilising space technology to address border security constraints in South Africa. Findings indicate that there is a need to utilise space technology in South Africa to enhance the level of border security.

scholarly journals The Effectiveness of State and Non-State Actors in Combating Human Trafficking and Ensuring Safe Migration Concerns of Zimbabwean Women

2019 ◽  
pp. 42-52
Author(s):  
Teya Wellington ◽  
Kurebwa Jeffrey
Keyword(s):  
South Africa ◽  
Qualitative Research ◽  
Human Trafficking ◽  
Strong Relationship ◽  
Educational Opportunities ◽  
Economic Conditions ◽  
Gender And Age ◽  
Qualitative Research Methodology ◽  
State Actors ◽  
Palermo Protocol

This study focuses on the effectiveness of State and Non-state actors in combating human trafficking and ensuring safe migration of Zimbabwean women. The study relied on qualitative research methodology while data was gathered through primary and documentary search. Respondents were purposively selected from victims of human trafficking and organisations that deal with combating human trafficking. These included IOM, Zimbabwe Republic Police (ZRP) Human Trafficking Desk, Ministry of Justice, Legal and Parliamentary Affairs. The study revealed that human trafficking in Zimbabwe thrives under conditions of vulnerability which are caused by various factors ranging from poverty, limited educational opportunities, poor economic conditions, gender and age. A strong relationship between Government and NGOs’ inadequate adherence to the Palermo Protocol standards and escalation of human trafficking was also exposed. Though Zimbabwean has several laws that deals with human trafficking, implementation of these laws still remains a challenge. This has contributed to the escalation of human trafficking cases from Zimbabwe to neighbouring countries, particularly South Africa.

scholarly journals vAn investigation into the interrogation of Afrikaner culture and identity in the work of selected artists

2015 ◽  
Author(s):  
◽  
Nicolé Maurel
Keyword(s):  
South Africa ◽  
Qualitative Research ◽  
Family History ◽  
South African ◽  
Research Methodology ◽  
Life Experiences ◽  
Individual Identity ◽  
African History ◽  
Cultural Symbols ◽  
Qualitative Research Methodology

The purpose of this research was to investigate the interrogation of Afrikaner culture and identity in the work of Andries Botha (1952) and Marlene de Beer (1957) in the context of Afrikaner nationalism. Anthony Smith’s theory of ethno symbolism (2010) and writings on nationalism by Montserrat Gibernau (1996, 2004a, 2000b) are used as a theoretical framework for an analysis of Afrikaner culture and identity, in the form of Afrikaner nationalism. A qualitative research methodology was used, within an art historical, theoretical and practice led investigation into the interrogation of Afrikaner culture and identity. A reflective approach clarified and made meaningful concepts which relate to both my theoretical and practical work, which are interlinked. De Beer makes use of cultural symbols, in interrogating the position of the female in Afrikaner identity and culture, in the context of South African history. Botha interrogates masculinity and patriarchy in Afrikaner culture and identity through a reference to his father and events and imagery from South African history. A personal exploration of Afrikaner culture and identity, in the context of my family history and life experiences, reveals a persistent questioning of Afrikaner culture and identity, resulting in the formation of an individual identity. Arising from this research, it is evident that there is a need for further research into the possible formation of a multicultural identity post 1994 in South Africa.

scholarly journals The risk to cultural identity – Narrative of Mrs Takurine Mahesh Singh (1872–1959)

2021 ◽  
Vol 77 (2) ◽  
Author(s):  
Kogielam Archary ◽  
Christina Landman
Keyword(s):  
South Africa ◽  
Qualitative Research ◽  
Cultural Identity ◽  
Oral History ◽  
Research Methodology ◽  
Well Being ◽  
Case Study Methodology ◽  
Indian Community ◽  
Qualitative Research Methodology

The article purports to examine the risk to cultural identity amongst an Indian community in South Africa using a single case study methodology. A case study approach was followed, using the qualitative research methodology, whereby not only the how (observation), but also adding focus on the thoughts, feelings, perceptions, experiences and motivations that people have underlie their behaviour. The year 1960 marked the 100th anniversary of the arrival of the Indians to the Colony of Natal, hence the study considers the period 1895 to 1960. Identifying with a particular culture allows members of that community to experience feelings of belonging and security. Moving across continents, Indian indentured sugar plantation labourers came to the Colony of Natal from 1860 until 1911 bringing with them their cultural identity. The risk to cultural identity is a significant contributor to an individual’s well-being. Cultural identity may be viewed as a sense of belonging based on one’s ancestry, rituals, religion, traditions, values and even language. When they were transported during the concurrent time of colonisation and indenture, they became displaced and thus an emotional threat to their well-being, belonging and security was created and simultaneously experienced. This threat compromised their cultural identity. This risk to cultural identity is investigated in the narrative of an Indian female national matriarch, Mrs Takurine Mahesh Singh who arrived in the Colony in 1895 and passed away in 1959. A risk to cultural identity existed, but the Indian community in South Africa did not experience deculturalisation. They were able to practise their ancestral culture without losing their identity. This is one of the findings and it concludes the abstract.Contribution: The study of identity, identity diffusion, identity loss is a very important aspect to study, especially for displaced communities who suffer not only alienation from their mother country, but also losing contact and cultures as a result of displacement. This article provides insight on the risk to cultural identity in Natal between 1895 and 1960. In terms of the findings, cultural identity is an important contributor to well-being. Identifying with a particular culture gave the matriarch a feeling of belonging and security. It also provides access to social and other networks which provide support and shared strength, values and aspirations. Although a product of oral history, for this research, the article could not be supported by other historical materials in an attempt at balancing the views as scholars have not explored the widowed Indian nationals who have remained in the Colony after indenture. This article should not be viewed simplistically as a retelling of Mrs Singh’s life story, but rather a narrative based on reflective memories that pieced together her departure from India under the political system of indenture, living and surviving as a widow under harsh laws and having multiple identities. The narrative oral history approach combined with a qualitative research methodology does not focus on analysis and interpretation but rather brings to the fore, the opportunity for further exploratory studies where the question ‘why’ will be answered.

FOSTERING STUDENTS’ EXPERIENCES IN ENGLISH WRITING WITH MICROBLOGGING IN TWITTER

2019 ◽  
Vol 13 (2) ◽  
pp. 113
Author(s):  
Pham Thi Thu Hien
Keyword(s):  
Qualitative Research ◽  
Language Learning ◽  
Research Design ◽  
Research Methodology ◽  
Learning Tools ◽  
Structured Interviews ◽  
English Writing ◽  
Qualitative Research Methodology

Twitter and Microblogging are two separate entities but completes each other. Both of them can be used as language learning tools and their potential has been proved by several scholars. This study tries to examine students’ experiences in integrating microblogging with twitter. It is also study about the beneficial roles of microblogging with Twitter in language learning, its relation to writing, and its appropriateness in language learning. This study employs a qualitative research methodology, and case study as its research design. Semi-structured interviews and questionnaires were employed in this study to find out about participants' views about microblogging and Twitter. From this study, it can be concluded that the participants of the study underwent various experiences during the implementation of microblogging with Twitter. They also felt that microblogging with Twitter at some point advantages them to systematically arrange their ideas, and allows them to choose appropriate diction of their ideas. They also stated that Twitter can be an appropriate means in language learning, especially in English writing<em>.</em>

Application of Statutes of Limitations to Islamic Banking: The Case of Malaysia

2020 ◽  
Vol 17 (1) ◽  
pp. 56-69
Author(s):  
Aishath Muneeza ◽  
Zakariya Mustapha
Keyword(s):  
Qualitative Research ◽  
Financial Institutions ◽  
Research Methodology ◽  
Islamic Law ◽  
Islamic Banking ◽  
Legal Action ◽  
Qualitative Research Methodology ◽  
The Right ◽  
Limitation Of Action ◽  
Insight Into

Limitations of action designate extent of time after an event, as set by statutes of limitations, within which legal action can be initiated by a party to a transaction. No event is actionable outside the designated time as same is rendered statute-barred. This study aims to provide an insight into application and significance of Limitations Act 1950 and Limitation Ordinance 1952 to Islamic banking matters in Malaysia as well as Shariah viewpoint on the issue of limitation of action. In conducting the study, a qualitative research methodology is employed where reported Islamic banking cases from 1983 to 2018 in Malaysia were reviewed and analysed to ascertain the application of those statutes of limitations to Islamic banking. Likewise, relevant provisions of the statutes as invoked in the cases were examined to determine possible legislative conflicts between the provisions and the rule of Islamic law in governing the right and limitation of action in Islamic banking cases under the law. The reviewed cases show the extent to which statutes of limitations were invoked in Malaysian courts in determining validity of Islamic banking matters. The limitation provisions so referred to are largely sections 6(1)(a) and 21(1) Limitations Act 1953 and section 19 Limitation Ordinance 1953, which do not conflict with Shariah viewpoint on the matter. This study will prove invaluable to financial institutions and their customers alike in promoting knowledge and creating awareness over actionable event in the course of their transactions.

THE TROUBLED JOURNEYS OF SCHOOL DROP-OUTS: WASTAGE, REDEMPTION AND POLICY CONSIDERATIONS

2016 ◽  
Vol 12 (1) ◽  
pp. 1-14
Author(s):  
Andile Dube ◽  
Mokubung Nkomo
Keyword(s):  
Qualitative Research ◽  
Young People ◽  
Labour Market ◽  
Training And Development ◽  
Focus Group Interviews ◽  
Second Chance Education ◽  
Qualitative Research Methodology ◽  
Group Interviews ◽  
Drop Outs ◽  
Second Chance

The study traces the pathways of young people who dropped out of school between grades 1 to 11 as they seek re-entrance to the education, training and development (ETD) system, or entrance into the labour market. Particular attention is given to the factors that determine the choices that drop-outs make in either re-entering the ETD system or entering the labour market. An analysis of the experiences of the interviewed sample of drop-outs is presented. The study employs a qualitative research methodology, using interviews to elicit the experiences of drop-outs and school managers. Through snowballing, 14 youths and three principals were selected from a township south of Durban. Individual and focus group interviews were conducted. The findings provide insights into the drop-outs’ perceptions regarding the value of investing in education. They are discussed further in relation to the respective theories used in the study. The concluding section suggests the need for investments in second chance education by government and the private sector, and proposes an integrated model to assist young people who re-enter psychologically and emotionally.

Implikatur Ekspresi Tindak Tutur Verdiktif Srimpi Anglir Mendhung

Panggung ◽  
2019 ◽  
Vol 29 (4) ◽  
Author(s):  
Maryono Maryono
Keyword(s):  
Qualitative Research ◽  
Research Methodology ◽  
Speech Acts ◽  
Performing Arts ◽  
Audio Recordings ◽  
Qualitative Research Methodology ◽  
Extrinsic Values

ABSTRACTUnderstanding of art will be complete if it can express a particular value. One source of values in art is the pleasure of its objectivity, which encompasses intrinsic and extrinsic values with aesthetical visualization. The values of implicature in the Srimpi Anglir Mendhung can be found by referring to the expression of verdictive speech acts in its verbal and nonverbal components. In order to study the implicature values contained in Srimpi Anglir Mendhung, the researcher uses a qualitative research methodology based on the theory of pragmatics and theory of performing arts. The strategies used for collecting data are a library study, a study of visual recordings, a study of audio recordings, and interviews. The technique of analysis is interactive and involves the triangulation of data, methodology, and theory. The results of the discussion show that the implicature in the expression of verdictive speech acts in Srimpi Anglir Mendhung is a form of adulation and homage to the noble king, Sultan Agung Hanyakra Kusuma from the Mataram Kingdom. The values of heroism and virtue contained in Srimpi Anglir Mendhung are a reflection of the values of life, which should be emulated and appreciated by the audience and general public.Keywords: implicature, expression of verdictive speech acts, and Srimpi Anglir Mendhung dance. ABSTRAKPemahaman tentang seni terjadi secara lengkap apabila mampu untuk mengungkapkan suatu nilai. Satu sumber nilai seni adalah kenikmatan yang diberikan oleh objektifitas terhadap nilai-nilai instrinsik dan ekstrinsik dengan visualisasi estetis. Merujuk pada ekspresi tindak tutur verdiktif pada komponen verbal dan nonverbal, Tari Srimpi Anglir Mendhung dapat ditarik implikatur nilainya. Untuk mengkaji implikatur nilai yang terkandung dalam Tari Srimpi Anglir Mendhung, peneliti menggunakan metodologi penelitian kualitatif dengan berlandaskan teori pragmatik dan teori seni pertunjukan. Strategi pengumpulan data berupa studi pustaka, studi rekaman visual, studi rekaman audio, dan wawancara. Teknik analisisnya bersifat interaktif dengan mentrianggulasikan data, metodologis, dan teori. Hasil pembahasan ditemukan bahwa implikatur ekspresi tindak tutur verdiktif Srimpi Anglir Mendhung merupakan bentuk sanjungan dan penghormatan terhadap raja yang dimuliakan yaitu Sultan Agung Hanyakra Kusuma dari Kerajaan Mataram. Nilai-nilai keprajuritan dan kebajikan yang terkandung dalam Srimpi Anglir Mendhung merupakan cerminan nilai-nilai kehidupan, layak diteladani dan diapresiasi oleh audiens maupun masyarakat luas.Kata kunci: ekspresi, implikatur, Tari Srimpi Anglir Mendhung, tindak tutur verdiktif

Contemplating Framing: Unpacking the Possibilities of Printmaking in Narrative Inquiry

2021 ◽  
pp. 194084472199108
Author(s):  
Michelle Lavoie ◽  
Vera Caine
Keyword(s):  
Qualitative Research ◽  
Young Adults ◽  
Narrative Inquiry ◽  
School Children ◽  
Research Methodology ◽  
Visual Narrative ◽  
Refugee Families ◽  
Art Form ◽  
Qualitative Research Methodology ◽  
The Relationship

In this paper, we explore, name, and unpack the possibilities that printmaking, as an art form, holds in visual narrative inquiry. We also explore the relationship between visual narrative inquiry and narrative inquiry, a relational qualitative research methodology that attends to experiences. Drawing on two different ongoing narrative inquiry studies, where we engage with either trans young adults or refugee families from Syria with pre-school children, we explore how printmaking practices facilitate processes of inquiry. The etymology of the word “frame” helps us understand framing as a process that is future oriented and reflects a sense of doing, making, or preforming. In this way, framing allows us to see otherwise, to respond to and with participants, and to engage with experiences in ways that open new possibilities of inquiry.

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