Faculty of Commerce, Law and Management (ETDs)
Permanent URI for this community
Browse
Browsing Faculty of Commerce, Law and Management (ETDs) by SDG "SDG-10: Reduced inequalities"
Now showing 1 - 19 of 19
Results Per Page
Sort Options
Item An appraisal of a direct wealth tax as a mechanism to reduce financial inequality(University of the Witwatersrand, Johannesburg, 2023) Mashishi, Lerato; Nkhi, NalediWith the COVID-19 pandemic leading to increasing questions around wealth inequality, the role that tax reform has in addressing inequality has been a key question. With the slogan “tax the rich” increasing in popularity internationally, wealth tax proposals have been made in developed and developing countries. This study examines the approaches to wealth taxes in different countries that form part of the Organisation for Economic Co-operation and Development (OECD) in order to understand an appropriate wealth tax design. This research aims to analyse the history of tax reform in South Africa by examining the recommendations of the Katz and Davis committees relating to wealth taxes. This report includes an examination of how wealth tax revenues can be used to reduce inequality by analysing the public spending landscape in order to determine whether wealth tax revenues would be appropriately used. The research finds that the adequate design of a wealth tax is theoretically possible, however South Africa has flaws in public spending that need to be corrected prior to increasing the tax burden of taxpayersItem An intersectionality of race and ethnicity: the glass ceiling in the banking sector in Kenya and South Africa(University of the Witwatersrand, Johannesburg, 2021-12) Genga,Cheryl Akinyi MargaretEven though progress has been made in the Kenyan and South African banking sector, Black African women remain a minority in Top Executive leadership positions. Previous research on the “glass ceiling” focuses on Black African women as one homogenous group not acknowledging the diversity dimensions of Black African women from Africa. Invisible factors such as race and ethnicity have been stated to contribute to the glass ceiling in the banking sector, yet this has not been investigated making Black African women more invisible. This research primarily aims to provide an understanding of the intersectionality of race, ethnicity, and career advancement of Black African women in the Kenyan and South African banking sector. This research further aims: to describe the obstacles that Black African women still face, to analyse the diversity of Black African women in management, to identify the reasons as to why some Black African women have been able to crack the glass ceiling in the Kenyan and South African banking sector and to give recommendations to stakeholders as to how they can help crack the glass ceiling for Black African women in the Kenyan and South African banking sector. To address the research objectives, this research applied a qualitative Intercatergorical Intersectionality Approach to provide an understanding of the relationship between race, ethnicity, and gender in the Kenyan and South African banking sector. This was facilitated by the use of semi-structured in-depth interviews and focus groups that were carried out with the participants being Black African women managers in the Kenyan and South African banking sector in Nairobi and Johannesburg, respectively. Data collected from the interviews were transcribed and analysed using thematic analysis in which themes and patterns were identified to address the research objectives. Firstly, findings from the research illustrated a relationship between race, ethnicity, and gender. The extent of the relationship between race, ethnicity, and gender was discussed by the role of race, the role of ethnicity, the intersectionality of race and gender, and the intersectionality of race, ethnicity, and gender in the career advancement of Black African women in the Kenyan and South African banking sector. Secondly, the findings identified the obstacles that Black African women still face in the banking sector, which were discussed and described into three groups: Black African women are their own worst enemies in the banking sector. Thirdly, the findings illustrated the diversity dimensions of Black African women managers from the Kenyan and South African banking sector in relation to their race, ethnicity, and the positions that they held in the banks they were working for. Fourthly, the findings highlighted reasons as to why some Black African women managers had cracked the glass ceiling (discussed with the use of the glass ceiling scale). Fifthly, the findings recommend that stakeholders have to be fully committed if they want to help Black African women crack the glass ceiling in the Kenyan and South African banking sector. In conclusion, through the findings, this research provides a conceptual framework to understand the glass ceiling in relation to the intersectionality of race, ethnicity, and gender of Black African women in the Kenyan and South African banking sector.Item Analysing the experiences of Zimbabwean migrants in acquiring the Zimbabwean special permit(2020) Skota, Siyamthanda‘This qualitative study uses a phenomenological methodology to analyse ten Zimbabwean migrants’ experiences in acquiring the Zimbabwean Special Permit (ZSP) since its inception in 2010,with the human rights of applicants as a guiding concern. The study utilises ten semi-structured in-depth interviews with Zimbabwean migrants who are on the work permit category of the ZSP, a representative of the Department of Home Affairs (DHA), and an official representing the Zimbabwean community at African Diaspora Forum. After coding and analysing the data according to research questions, literature and theoretical framework used in the study, three broad themes emerged from migrants’ experiences: 1) employment and financial freedom; 2) freedom of movement; 3) documentation. Even though administrative challenges with the DHA were intense in 2009, they have improved over the years mainly because of the move from manual applications to online applications. After acquiring the ZSP migrants’ expressed gratitude because they are now able to look for legal work and manage their finances. Secondly, the ZSP holders can now exercise their most basic human right which is the right to freedom of movement. And finally, the Zimbabwean migrants are concerned about what the future holds for their documentation status in South Africa, with pleas for permanent residence’Item At the crossroads of international human rights law and international investment law: reflection on the right to development in the exercise of expropriation(2021) Kim, Young JaeGiven the current legitimacy crisis of international law, particularly the international law of investment owing to fragmentation and the negative impact of unfettered economic development on the environment and human rights, competing claims between North and South, sovereign states and multinational corporations, and sovereign states and their nationals over development and its benefits must be effectively and legitimately reconciled before any strategy to promote development can be implemented. In this respect, the human right to sustainable development, which this thesis introduced, provides a framework in which the potential competing claims of economic value and human rights value can be reconciled. This thesis considers the interplay of international development law, international human rights law and international investment law, by reference to the evolution of a right to sustainable development. In particular, it focuses on how the international investment law regime has evolved to incorporate human rights and sustainable development, by examining expropriation as a case study. The thesis traces the concept of development as it underlines international development law, and shows how it has moved from ‘orthodox economic development’ to ‘modern human development’ by means of the evolution of the human right to sustainable development. It proceeds to contemplate the content of this human right to sustainable development, with a view to demonstrating its relevance to international investment law. Thereafter, it shows how international investment law has evolved over time, from being narrowly focused on upholding foreign investors’ interests and rights, to taking into account international human rights and the human right to sustainable development. As a concrete example of this shift in international investment law, the thesis then conducts a case study of expropriation, which illustrates the increased interaction between the three clusters of international law. In particular, the protection of foreign investors’ rights and host states’ rights to regulate foreign investment for the purpose of ensuring international human rights and sustainable development are explored through leading cases in international investment tribunals. In conclusion, it is argued that the legitimacy of the international investment law regime can be enhanced through continuing efforts of the international community to harmonise the three clusters of international law within the human right to sustainable development .Item Capacity development of service delivery structures and programmes in Bojanala Platinum District Municipality(2021) Mphahlele, MatukuBojanala Platinum District Municipality (BPDM), in the North West Province is a centre of the extractive economy in South Africa. The BPDM experiences challenges in relation to delivering quality public services. In this context, this thesis examines capacity development of service delivery structures and programmes of the local municipalities, in the BPDM, that is, Kgetlengrivier, Rustenburg, Madibeng, Moses Kotane and Moretele. In addition, the study explores the ways in which they can be overcome for enhanced service delivery. The BPDM is embedded in an extractive economy and experiences challenges of the largely heterogeneous and mobile population that results in high influx of labour migrants, socio-economic inequality, and unemployment that impact heavily on the municipal capacity to deliver services (Van Wyk, 2012; Alexander, Sinwell, Lekgowa, Mmope & Xezwi, 2012). Accordingly, the Mineral Petroleum Resource Development Act 28 of 2002 (MPRDA) unpacks legislative prescripts on what structures mining companies have to establish, how to monitor and report on collaborative Social and Labour Plans (SLPs) in conjunction with municipal Integrated Development Plans (IDPs) for enhancement of service delivery. Thus, the study also examines the nature of structures and programmes, facilitators and inhibitors of skills development initiatives and how mining companies as local partners facilitate or impede improvement in delivering municipal services to the community. Within the context of local government capacity development, this study develops a theoretical framing incorporating scholarship on human capital, performance improvement and collaborative participatory governance perspectives. This framing is premised on the scholarly evidence that capacity development is an enabler of service delivery, influenced by skills development, municipal performance improvement and collaborative participation. ii )To generate perspectives in relation to capacity development of service delivery structures and programmes, a qualitative case study approach, using interviews is adopted. Semi-structured interviews were undertaken with senior managers in the municipalities and the respective, locally based mining company. In addition to semi-structured interviews, documentary analysis and the descriptive statistics were employed. The study’s research questions examine the structures and programmes for enhancing capacity development in relation to service delivery. In addition, the study hones in on how local partners facilitate or hinder improvement in providing municipal services and how local municipalities better utilise their capacity development resources, including partnership with mining companies in relation to service delivery. This case study reveals that there are difficulties with respect to capacity development associated with skills retention, organisational relations and socio-political capacity building. The study concludes that political abandonment, poor communication and stakeholder engagements aggravate weakened inter-municipal co-operation and inadequate utilisation of resources. These challenges undermine cost-effective, efficient and effective implementation of capacity development of service delivery structures and programmes, underpinned by skills development and organisational learning. This study, suggests that socio-political resilience and administrative synergy are key enablers in the enhancement of service delivery. The thesis contributes to the body knowledge about the distinctive nature of the interface between learning and skills development, underscoring key enablers of improved capacity development of service delivery structures and programmes.Item Carbon Footprint Inequality in South Africa(University of the Witwatersrand, Johannesburg, 2023) Krinsky, Jezri; Isaacs, GiladAs the effects of climate change and other ecological crises worsen, numerous attempts have been made to apportion individual responsibility, or ecological footprints, to find effective and just ways to reduce ecological damage. Massive inequalities exist in the responsibility for, and consequence of, ecological damage. So, a just transition must identify how ecologically damaging consumption patterns may be reduced, in ways which do not adversely affect lower-income and other marginalised groups. However, although a significant proportion of carbon emissions may be accounted for in terms of household consumption, these patterns of household consumption are deeply influenced by wider social, political, and economic forces, in larger systems of provisioning. This study estimates and examines the patterns of household carbon footprints within South Africa and explores the link between carbon footprint inequality and income inequality and energy poverty; and how these patterns and links are shaped by systems of provision for carbon intensive consumer goodItem Caught in a gap? An examination and human rights assessment of immigration detention laws and practices in South Africa(2013-03-19) Tay, RoannaAbstract: This study examines the laws and practices relating to immigration detention in South Africa. It provides an in-depth examination of the legislation, with reference to known state practices and cases where migrants have been subjected to prolonged and repeated periods of immigration detention. The study highlights gaps in South African law that contribute to certain categories of migrants being especially vulnerable to immigration detention. Four categories are identified: (1) asylum seekers; (2) persons with difficulty obtaining travel documents; (3) stateless person; and (4) persons subject to other prohibitions against refoulement. The study offers recommendations for legislative reforms to fill the gaps in the law that contribute to these migrants’ vulnerability to immigration detentionItem Combating economic inequality: the strategic role of the fund management industry in promoting inclusive development in Nigeria(2020) Yetunde, Omotuyi Opeyemi; Omotuyi, Opeyemi YetundeThere is growing inequality in many countries around the world, and particularly in Nigeria. Recognising this global challenge, the United Nations agreed to seventeen sustainable development goals in 2015. As part of a global agenda to tackle inequality and promote inclusive development, the United Nations agreed to a specific goal to reduce inequalities among and within countries. To enable effective implementation, the United Nations calls for a global partnership, involving the public and private sector, in the achievement of the goals. This thesis highlights the state of economic inequality in Nigeria. In so doing, the thesis finds that the high rate of inequality in Nigeria is mostly as a result of poor social spending on the part of government, as well as adverse corporate impacts, resulting in poor social opportunities and outcomes for citizens. Furthermore, the thesis analysed Nigeria’s legal and regulatory provisions on issues of inequality, highlighting the strengths and weaknesses of the laws. The thesis finds that these laws are grossly inadequate to address the inequality challenges in Nigeria, and a complementary approach to address these challenges is needed. Since the thesis finds a significant increase in the growth of investment funds in Nigeria over the last decade, the thesis proposes the Nigerian Fund Management Industry as an avenue for improving the state of economic inequality in Nigeria, through the implementation of the principles for responsible investmentItem Duties of private persons and the right to equality in South Africa(University of the Witwatersrand, Johannesburg, 2023) Finn, Meghan; Albertyn, CatherineTo what extent does the right to equality (and specifically, the right not to be discriminated against unfairly) give rise to duties that are borne by private persons in South African law? This question is morally, legally and politically freighted in South Africa, marked as the country is by gaping inequality and the legacies of centuries of colonial, apartheid and patriarchal oppression that was sustained by not only the government, but also in private spheres. The overall project of this thesis is to map out and normatively justify South Africa’s approach to private anti-discrimination duties in the Constitution, legislation and emerging doctrine. Most surveyed jurisdictions use a test of publicness as a threshold determination of whether an entity is an anti-discrimination duty-bearer. Conversely, in South Africa, the possible class of duty-bearers is much wider – in principle, all persons as well as the state are duty-bearers. I argue that South Africa’s approach is substantiated by a legal endorsement of substantive equality which requires a historically and contextually sensitive analysis of systemic inequalities that cut across public and private spheres. However, although the class of anti-discrimination duty-bearers is broad, this does not mean that private duties exactly mirror the duties of the state. Instead, the scope for private discrimination to be justified – i.e. found to be fair – is generally broader than when the state is the discriminator. Courts are charged with determining the balance to be struck when private actors’ rights compete. I argue that this balance must be struck within PEPUDA’s section 14 fairness enquiry, which to date has been chronically neglected by litigants and courtsItem Illegal migration into South Africa and its National Security impact(2021) Tau, Matlhomola LesleyThe main concern about the growing number of illegal or undocumented migrants moving into South Africa has been the influence on risks of this illegal migration to national security. The purpose of this research was to highlight the extent of illegal migration into South Africa and its impact on national security. As a result the study proposed policy and institutional options to address this problem. Through literature reviews, documentary analysis, interviews, and observation, it materialised that the South African government is fragmented in its efforts, without the required legislation, systems, capacity, and level of security require-to enforce compliance and to secure its borders. This compromises the border controls and exposes South Africa to illegal migration, resulting in conflicts between local citizens and migrants-and transnational crimes. South Africa should apply stronger governance measures to enhance the knowledge construct of these issues in the context of global and African development. Such measures may include clearly defined comprehensive, integrated, coordinated migration policies and practice, based on security, economic, social and development concernsItem Infrastructure financing and bond markets development in sub-Saharan Africa(2022) Mukoki, Paul ShepherdThis thesis explores how domestic public debt (bond) markets can be developed into viable mechanisms for closing the infrastructure funding gap existing in the sub-Saharan Africa (SSA) region. The infrastructure deficit in the SSA region is colossal and an impediment to its economic growth. To narrow the large deficits, Africa needs to bridge its infrastructure financing gap, estimated at US$62 billion annually until 2025. On the other hand, domestic public debt markets are seen as a potential funding source for filling this huge financing gap, but they are not considered well-developed. We first examined the relationship between bond markets development and the infrastructure gap in Sub-Saharan Africa. We employed the panel threshold regression (PTR) model on 40 countries covering 2003-2018 and documented a non-linear (single-triple) relationship between public debt market development and the infrastructure gap. We established that many of the fledgling government and corporate bond markets play a complementary role in the financing of infrastructure; and interestingly, with corporate public debt markets eliciting a greater reduction in the infrastructure financing gap than government public debt markets. We then used a cross-country survey approach on 8 SSA countries and nonparametric inferential statistics to investigate, first, the state of the public bond markets in SSA and, second, the ways by which their liquidity can be improved so that infrastructure investment can be enabled. The major conclusions from these survey results are: First, government yield curves do not provide a reliable benchmark for corporate bonds. Second, the government bond markets, which are expected to offer foundational mechanisms for establishing robust and effective yield curves, have remained underdeveloped. Commercial banks remain the predominant investorsin government bond markets, followed by nonbank financial institutions, and a few foreign investors, in that order. Third, except for South Africa, only 38% of the corporate bond markets in SSA are moderately developed; the rest are either developing (25%) or nascent (25%). Fourth, pension funds in many SSA countries have somewhat reformed to engage in infrastructure financing, though within statutory limits. Fifth, liquidity in government bond and corporate bond markets is relatively low in many countries, which in turn, limits infrastructure financing. Finally, we found that sophisticated financial instruments could facilitate infrastructure financing by deepening and fostering liquidity in domestic public debt markets. These instruments include infrastructure project bonds, diaspora bonds, green bonds, and vi securitised debt assets. An important part of this initiative involves increasing the sale of stateowned enterprise bonds and municipal bonds backed by guarantees from the government. The overall results show that the public debt markets in many of the surveyed SSA countries are underdeveloped and cannot significantly plug the infrastructure financing gap in the region unless substantial capital (especially public debt) markets growth and/or development are embarked upon.Item Institutional racism and its oppression of the black employee’s economic freedom(2021-11) Lubile, Nyota C.SInstitutional racism can be identified as a prominent factor, amongst numerous others, in the slow progression of the black population in the South African workplace. Consequently, due to the perpetual undermining of the black race and their professional capabilities, this leads to the rather slow (socio-) economic growth and progress of the black workforce and population in the long run. This report considers the extent to which institutional racism still has an impact on the (socio-) economic emancipation of the black worker which ultimately limits their standard of living. The origin of institutional racism from the colonial and apartheid era lay the foundation for the report, the effectiveness of corrective policies and legal frameworks are explored together with the elements of Critical Race Theory and how they are relevant to the issues pertaining to institutional racism in the workplace. Two areas that are specifically looked into are institutional racism against women and black women particularly as well as its presence in the legal profession. From a statistical perspective, theory is translated into numbers – the findings support and demonstrate how indeed there is a large gap between the saturation of the white race and the black race at different skills levels in the workplace as well as in business management and ownership in comparison to the economically active population of each race group. This corroborates the findings of the literary research in that systemic racism is still a major barrier to the elevation and progressions of the black population in the workplace and ultimately in their general standards of livingItem Perceptions among Gauteng youth on the Tshepo skills empowerment initiative(2023) Mahase, Agnes NthabisengThe youth have always grappled with under-development and unemployment during the apartheid era and they still face the same challenges under the constitutional democracy. To address youth unemployment and development the Gauteng Provincial Government established a flagship programme the Tshepo 1 million (T1M) Skills empowerment programme. At its inception (in 2014) it was meant to transform the lives of 500 000 unemployed youth in Gauteng and in June 2017, the Premier of Gauteng David Makhura extended the scope of this programme to 1 million with the aim of empowering 1 million youth to benefit from inclusive employment and inclusive economic participation. The primary focus of this study was on the perceptions of the youth in Gauteng about whether they perceive that the T1M programme as a mechanism that can be employed to address youth unemployment, the skills gap and lack of marketable skills. The literature review reveals that joblessness dampens young persons’ selfesteem and affects their interpersonal relations, often leading to total dependence on their families and despondency. The study used phenomenology, and qualitative data was collected using semi-structured interviews. To protect participants from contracting the Coronavirus, interviews were conducted telephonically. The study revealed that the youth perceive that there is a link between the qualifications, practical experience gathered from youth empowerment programme and youth employability. The researcher found that the youth who participated in the T1M programme believed that they only acquired job-readiness skills and were not offered any entrepreneurial skills. The study uncovered a myriad of challenges that if left unattended may thwart T1M’s youth empowerment initiatives. These challenges include lack of visibility, poor branding and marketing, non-existence of a funding model for youth-owned businesses, lack of entrepreneurial skills training and connecting the youth to job opportunities that are far from their residential areas. This research make recommendations on how the T1M programme can improve on how it rolls out its youth empowerment programme and increase its visibility within the province.Item Socioeconomic inequalities in the prevalence of double- burden malnutrition in South African households(University of the Witwatersrand, Johannesburg, 2022) Mahao, Lekoetse; Rossouw, LauraThis paper reviews the double-burden of malnutrition at the household-level, specifically mother-child double burden of malnutrition (MCDB) in South Africa. Nationally representative data from the National Income Dynamics Survey (NIDS) was used. All five waves of NIDS (2008-2017) were used for descriptive statistics and to quantify the extent of inequality in MCDB using Erreygers’ Corrected Concentration Index. The most recent wave (wave 5, 2017) was used to determine the factors associated with inequality in MCDB using Wagstaff’s decomposition analysis. The results confirm the existence of MCDB in South Africa and indicate that the prevalence of MCDB was the highest in the third wave of NIDS (2012). However, there has been no consistent increase or decrease in the prevalence of MCDB across waves. Inequality in MCDB was the highest in wave 2 (2010 – 2011), with MCDB being disproportionately concentrated amongst the poor. Wagstaff’s decomposition analysis revealed that differences in the distribution of wealth was the biggest contributor to wealth-related inequality in MCDB. The findings of this study confirm the stated hypotheses, and suggest that inequality in MCDB is unfair and unjust. Addressing wealth inequality in the country may be a means to improving nutritional outcomes amongst vulnerable mothers and children. Policies aimed at addressing malnutrition should also target mothers, since mothers’ health and socioeconomic status affect children’s nutritional outcomes. Moreover, policies should not aggravate one form of malnutrition while attempting to address the other. Improving nutritional outcomes in the country may also be a means to impeding deleterious economic outcomesItem The constitutionality of trophy hunting of threatened or protected listed species in South Africa(University of the Witwatersrand, Johannesburg, 2022) Lopes, Rui Jorge Coelho; Cameron, Justice Emeritus EdwinWhilst South Africa continues to grapple with its radical levels of social and economic inequality within the country, the lucrativeness of natural resources forming part of the environment as a tool to bringing about redress to such inequalities becomes an ever-increasing consideration. Although there is merit in the statement that the use of natural resources may seek to alleviate social and economic inequality, our courts have already held that the provisions of section 24(b)(iii) of the Constitution of the Republic of South Africa (the “Constitution”) are required to link and intertwine the concepts of conservation with sustainable use and development, for unfettered use of natural resources may not be regarded as sustainable, and will ultimately lead to the decline of ecological conservation and biodiversity. This has, however, contributed to the increase in human-wildlife conflict and the increase in consumptive and extractive use practices in relation to the natural resources of the environment, and the consideration of trophy hunting, and in particular the trophy hunting of Threatened and Protected Species (“TOPS Species”) is not separate n or excluded from this consideration and the ultimate impact such has on biodiversity loss and ecological degradation. The continued race to the bottom of species both locally and globally, coupled with the vested financial gains sought to be obtained from the increased rarity of species subjected to trophy 3 hunts, seeks to bring into question whether the engaging or permitting of the trophy hunting of TOPS Species may fall foul of the provisions of section 24 of the Constitution. Accordingly, this research report seeks to consider the constitutionality of the trophy hunting of TOPS Species and how this practice is required to be viewed through the constitutional lens under which it takes placeItem The Contribution of lifestyle risk factors on Wealth-related inequalities in Self-assessed Health and Chronic Diseases in South Africa(University of the Witwatersrand, Johannesburg, 2023-05) Rosaros, Gosego Mmereki Andrew; Rossouw, LauraThere is a growing epidemiological transition from communicable diseases to non- communicable diseases (NCDs) in low- and middle-income countries. The expected pace and scale of the shift to NCDs will overwhelm the healthcare systems of many lower-income countries. A significant contributor to NCDs is lifestyle risk factors such as episodic drinking, smoking, and an unhealthy diet. This study aims to measure the contribution of current alcohol and cigarette consumption to wealth-related health inequalities in South Africa. The health measures used will be self-assessed health (SAH) and specific NCDs. This study uses data from 4178 male and 6087 female participants captured in the South African Demographic and Health Survey (DHS) in 2016. This study estimated the wealth-related health inequalities using the Erreygers’ corrected concentration index (CCI) and then estimated the Wagstaff decomposition of the concentration index to establish the contribution of alcohol and cigarette consumption to wealth-related inequalities in health outcomes. The concentration index findings indicate that the burden of morbidity is statistically significantly concentrated among individuals in wealthier quintiles for several health outcomes, except respiratory problems, which is significantly concentrated among lower wealth quintiles for males. The Wagstaff decomposition reveals that current alcohol consumption and cigarette consumption contributions to wealth-related health inequalities are smaller than the contributions of some socioeconomic and demographic factors, including wealth, educational attainment, marital status, and age. In conclusion, this study proposes that redistributing wealth towards poor individuals will likely decrease South Africa's income-related health inequalities and implement anti-smoking campaigns and advertising policiesItem The need for legal reform to effectively protect the rights of queer-sexual pupils in south african public schools(University of the Witswatersrand, Johannesburg, 2022) Booi, SThe South African community largely consist of marginalized and/or vulnerable groups, one of which is the queer-sexual community. This paper seeks to direct the attention of the social justice advocacy towards the children members of this groups. Within all the marginalized and vulnerable groups, children are the worst off. This study will focus on the children of the queer-sexual group, particularly, public school pupils. The ‘queer-sexual’ concept will be used to loosely mean children who are not heterosexual. Through examples of legal reforms that have proven, to an important extent, effective in protecting queer-sexual adults; and comprehensive research on how basic education schooling environment fails to offer queer-sexual pupils’ substantive equal opportunity to learn, this paper will prove the necessity of statutory intervention to achieve an effective protection of the right to equality for queer-sexual pupils in South African public schools. While the Constitution of the Republic of South Africa (hereinafter referred to as the Constitution) guarantees equal rights for everyone, it is the statutory regulations that give effect to the constitutional broad provisions. To a certain and significant extent, the amended Intestate Succession Act and Civil Union Act have given effect to the protection of adult queer-sexual identities. However, the existing children-centred statutes do not make specific provision for the recognition and protection of queer-sexual children, the result of which is lack of a legal regime that protects queer-sexual identities of children. While a society’s voluntary recognition of the existence and subsequent acceptance or tolerance of queer-sexual children is ideal, this paper will only focus on the necessity of legal mechanisms to protect the rights of minorities. Considering the efficacy of statutes such as the Employment Equity Act that fosters implementation of policies that vehemently prohibit discriminatory conduct and sexual harassment in the workplace, the obedience fostering character of the law makes the law integral to the protection of queer-sexual childrenItem The role of entrepreneurial coaching on the success of black women- owned SMEs(University of the Witwatersrand, Johannesburg, 2023) Kunene, Ntandoyenkosi; Msimango-Galawe, JabulileBackground: A clear definition of coaching in the context of entrepreneurship is still lacking. This kind of support is progressively becoming more popular to aid black women entrepreneurs succeed as first and second generation business owners. However, research on how well such a support measure generates revenue is currently being investigated. Aim: This research study is aimed at exploring the role of entrepreneurial coaching on the success of black women-owned SMEs. Setting: This research was carried out in South Africa with 15 black women entrepreneurs located in different parts of the country. Moreover, the study focused on registered SMEs. Method: To enable the exploration of personal experiences, a qualitative research approach was employed. Therefore, 15 in-depth interviews using semi-structured questions were used to collect the data and the thematic analysis was used as a tool of analysis. Findings: The study established that black women business owners in the SME sector are increasingly discovering the benefits of entrepreneurial coaching as a form of support. The study established a strong positive relationship between entrepreneurial competencies and entrepreneurial efficacy as key factors in coaching initiatives. The confusion of the terms mentoring and coaching is one that still exists where the concepts are used interchangeably. Lastly, black women face difficulties that can be divided into Four categories; namely, entrepreneurial competencies, entrepreneurial exposure, being the racial and gendered minority group, and how this group of women is put in a vulnerable position to perform sexual favours to advance businesses. Conclusion: The study deduces that the role of entrepreneurial efficacy is the foundation of building entrepreneurial competencies. The study will be helpful vii to entrepreneurial coaches and mentors, policymakers and organizations, black women who manage their own businesses, investors and funders, and the academic communityItem VAT Policy Reform in South Africa: An Equitable Redress to Income Inequality(University of the Witwatersrand, Johannesburg, 2022) Mabunda, Sibongiseni Sharon-rose; Kolitz, MaeveThe purpose of this research report is to discuss how VAT reform can reduce inequality and bridge the gap between the rich and the poor. It comprises a review of quantitative and qualitative evidence and provides an overview of VAT as a consumption tax and its role in the economy and social equity.