4. Electronic Theses and Dissertations (ETDs) - Faculties submissions
Permanent URI for this community
Browse
Browsing 4. Electronic Theses and Dissertations (ETDs) - Faculties submissions by Title
Now showing 1 - 20 of 2486
Results Per Page
Sort Options
Item 3D seismic constraints on the strato-structural evolution of the deep-water Orange Basin, South Africa(University of the Witwatersrand, Johannesburg, 2023) Maduna, Nombuso Gladys; Jinna, Zubair; Manzi, MusaThis research utilizes seismic attributes and advanced machine learning methodologies to analyse high-resolution 3D reflection seismic data from the deep-water Orange Basin, located offshore western South Africa. The primary goal is to gain valuable insights into the basin's tectonic setting, depositional environment, and hydrocarbon potential. Significant features are delineated within the basin including (1) a gravitational collapse system in the Mesozoic Late Cretaceous, (2) mass flow features in the Cenozoic, (3) natural gas and fluid escape structures, (4) a large slope-perpendicular submarine canyon cutting Oligocene strata, and (5) multiple slope-parallel, sinusoidal channel features in the Miocene. The Late Cretaceous succession exhibits a gravitational collapse system with a translational and compressional domain detaching on seaward-dipping Turonian shales. Gravitational collapse during margin uplift formed fold-and-thrust belts along the slope characterizing the compressional domain. As they are commonly linked to hydrocarbons, the compressional domain of these systems has been extensively studied, while the translational domain has been poorly constrained due to its structural complexity. In this research, the translational domain is shown to contain a mixture of extensional tectonics (normal faults) up-dip and compressional tectonics (thrusts) down-dip, with extensive oblique-slip faults cutting thrusts perpendicularly during the translation of sediment. Variance and chaos, conventional seismic attributes, were used to manually pick and interpret the >500 regional-scale faults arising from the gravitational collapse system. Fault-net, a convolutional neural network (CNN), was compared with these edge-enhancing seismic attributes for extracting faults from the seismic volume. The CNN offers several notable advantages over conventional seismic attributes, such as automation, accelerated analysis, and improved time-efficiency on large datasets. Analysing the distribution, type, and geometry of faults within the basin gave valuable insights into the potential hydrocarbon system at work. Numerous natural gas and fluid escape features are identified in the seismic volume including an elongated mud volcano, pockmarked surfaces, and polygonal faults. The stability of the evolving margin is influenced by the underlying structure of a Late Cretaceous gravitational collapse system, also referred to as a deep-water fold and thrust belt (DWFTB) system. The fault framework within provides primary migration pathways for hydrocarbons. Major seafloor slumping occurs directly above a syncline of the Late Cretaceous DWFTB system. This slumping surrounds a structurally controlled, 4.2 km long elongated mud volcano situated between the translational and compressional domains of the underlying DWFTB system. The late Campanian has the largest accumulation of hydrocarbons evidenced by (1) an anticline with a positive high amplitude anomaly situated at the intersection of the two domains, and (2) >950 pockmarks preserved on the palaeo-surface compared to the 85 pockmarks observed on the seafloor. In addition to tectonics, the onset of stratified oceanographic circulation patterns and climate played a large role in changing depositional trends since the mid-Cenozoic. The Oligocene is characterized by a ~2.3 km wide, >13 km long, slope-perpendicular canyon formed at ~30 Ma during a major sea-level fall by a turbidity current. The Miocene is characterized by a ~14 km wide zone of slope-parallel, sinusoidal channels between water depths of 1 200–1 500 m. The formation and preservation of these features during the Miocene are attributed to the erosive interaction between two distinct water currents: (1) the Antarctic Intermediate Water flowing northwards, and (2) the deep North Atlantic Deep Water bottom currents flowing southwards; and the effects of the Benguela Upwelling System and a dry climate prevailing in southwest Africa all intensifying around 11 Ma. While pre-Miocene hydrocarbons originate from Turonian and Aptian source rocks, the origin of hydrocarbons on the seafloor is likely biogenic, arising from organic-rich sediment in the MioceneItem A 5 year review of paediatric maxillofacial & oral surgery procedures performed at the Wits oral health centre(2021) Vally, M.Aim: To review paediatric maxillofacial and oral surgery procedures performed at the Wits Oral Health Centre (WOHC) over a 5-year-period. Materials and Methods: This was a retrospective record review study at WOHC, University of the Witwatersrand, Johannesburg. Records of paediatric patients who had treatment from 2013 to 2017 were included in the study. Data collected included the age of patients, gender, distribution of scope and type of treatment. Data was analysed and results presented as frequencies and percentages. Results: A total of 694 paediatric patients presented for treatment during the study period. There were more males (54.2%) than females (45.8%), and the majority of patients were in the 11-17-year age category. Oral surgery, treatment of pathoses and management of trauma were the most common procedures at 34%, 29% and 20.5% respectively. There was a statistically significant difference between the number of surgical procedures carried out under general anaesthetic and that under local anaesthetic (p < 0.001). The removal of third molars was more common than other oral surgical procedures. A high occurrence of paediatric trauma was observed in males aged between 11-17 years. Mandibular fractures, followed by dentoalveolar fractures, were the most common fracture types. The most commonly diagnosed pathological conditions were odontogenic cysts (23.15%), benign odontogenic tumours (22.31%) and fibro-osseous lesions (19.02%). Mucous extravasation cyst was the most common salivary gland pathology. Conclusion: Most oral and maxillofacial surgical procedures in paediatric patients are performed in the 11-17-year category. The removal of impacted 3 rd molars was the most common surgical procedure and the management of ameloblastomas appears to be the most common odontogenic tumour in this age group. Future studies are required to provide insight into the reasons, patterns and distribution of paediatric maxillofacial surgery. Results from such studies, especially prospective ones, will form the basis for design of educational campaigns and preventive strategies aimed particularly at the 11-17-year age groupItem A 15 -Year Review of Multiple Myeloma in HIV-1 Seropositive Patients at Chris Hani Baragwanath Academic Hospital(University of the Witwatersrand, Johannesburg, 2024) Baxter, Jayson McNeilBackground: Multiple Myeloma (MM) is a haematological malignancy characterized by the malignant proliferation of plasma cells in the bone marrow and manifesting with skeletal related events as the clinical and radiological hallmark of the disease. The incidence of MM varies substantially across the different continents, with intermediate rates being encountered in Africa. MM occurs more commonly in people of Afro-Caribbean descent, with the incidence being 2-fold higher in African Americans compared to Caucasians. In South Africa, prior to the advent of and impact of HIV, MM was the most common haematological malignancy in adults. However, since 2002, Non-Hodgkin Lymphoma (NHL) has superseded MM, with MM being the second most common haematological malignancy encountered in adults, currently. At Chris Hani Baragwanath Academic Hospital (CHBAH), MM has been a stable disease since the 1970’s, with a noticeable increase in numbers since 2016. MM is characteristically a disease of middle-aged and elderly individuals. In the Western world, ninety-eight percent of cases occur over the age of 40 years with a peak in incidence in the seventh decade. The median age at diagnosis is 66 years. However, in Africa, the disease presents at a younger median age (approximately 5-10 years younger), with 7% of the patients being under the age of 40 years. In 2020, globally there were 36 million adults with HIV-1 of which 67% were living in sub- Saharan Africa. Women accounted for 63% of all new HIV-1 infections, compared to men with 37%. South Africa has the highest number of HIV-1 sero-positive individuals in the world and is home to approximately 8 million people living with HIV (PLWH). In South Africa, HIV has reached epidemic proportions and is impacting on a number of haematological malignancies, including MM. This study was undertaken to better characterize and describe the demographics, clinical, laboratory and radiological findings of patients presenting with HIV-1 sero-positivity and concomitant MM in our patient population. In addition, it describes the therapy, response to therapy, outcome and survival of the patients with this association. b. Patients and Methods: This is a retrospective study of all adult patients with a confirmed diagnosis of MM, together with HIV-1 sero-positivity, seen at the Clinical Haematology Unit, Department of Medicine, from January 2006 to December 2020 (15 years). Demographic, clinical, radiological and therapeutic data was retrieved from the patient files and laboratory data from the NHLS data base. Data was processed in Microsoft Excel and the appropriate statistical software was used to analyse the results. Descriptive analysis was conducted through the computation of frequency tables for categorical variables and appropriate measures of central tendency, i.e., mean, ± SD/median and (IQR), for continuous variables. Kaplan-Meier survival curves were plotted to determine the survival probability of the patients based on the clinical, laboratory and treatment characteristics. c. Results and Discussion: During the study period (01/01/2006 to 31/12/2020 – 15 years), a total of 601 patients were diagnosed with MM. 84 patients were HIV-1 seropositive (14%). Of these 84 patients, 14 were excluded. A total of 70 evaluable HIV-1 seropositive patients were included in this study (12%). Of these 70 patients, there were 42 females and 28 males with a female to male ratio of 1.5:1. The mean age for females was 49.9 years (range 31-77 years), and males was 50.6 years (range 36-73 years), while the mean age for the whole group was 50.2 years (range 31-77years). All the patients in the study were of Black African ethnicity, in keeping with the demographic of CHBAH, where >90% of the patients admitted to the hospital are of Black African ethnicity. The pertinent findings in this study were the following: 1. An increase in the number of MM patients from 165 (2006-2010) and 168 (2011-2015), to 268 (2016-2020), in the latter five years of the study. A corresponding increase in HIV seropositivity of 10.9% (2006-2010) and 10.1% (2011-2015), to 18.3% (2016-2020) in the latter 5 years of the study, with a background seroprevalence in Gauteng of 14.9% (2005) to14.4% (2008) and 18.8% (2012) to 18.7% (2017), 2. A younger mean age of 50 years, with a female predominance of 1.5:1, 3. More than half the patients (54.7%) had an ECOG PS ≥2, 4. Bone pain and anaemia were the dominant clinical features, 5. A higher proportion of cytopenias, including leucopenia, neutropenia and thrombocytopenia was noted in the study population compared to other studies done locally at CHBAH on MM. 6. Plasmacytomas were evident clinically in 29% of patients and radiologically in 52% of patients. 7. Biochemical features of note were: hypercalcaemia in 56% of patients, renal dysfunction in 33% of patients, hypoalbuminaemia in 65% of patients and an elevated B2M level in 96.3% of the patients. The mean CD4 count was 367 cells/ul, with a range of 23-964 cells/ul. Approximately a quarter of the patients (26.1%) had a CD4 count <200 cells/ul, 8. IgG isotype (74%) was the most common subtype of MM, 9. Lytic lesions were found in up to 77% of the patients on CT scan, with vertebral compression fractures being present in 77% of patients on MRI. 10. Most patients had advanced stage of disease, with DS stage III in 92% of the patients and ISS stage III in 70% of the patients. 11. Specific therapy in the form of chemotherapy (different combinations of cytotoxics, corticosteroids and immunomodulatory agents such as thalidomide etc.) was administered to 76% of the patients. Furthermore, 34% had radiotherapy and only 6% had an ASCT, 12. Despite the use of cART and specific therapy, the overall outcome was poor, with a median survival of 5.64 months (Interquartile range 0.82-19.24 months), 13. Survival was statistically significantly better in those who received chemotherapy and/or radiotherapy compared to those who received supportive care only (p=<0.001) and those who had ISS stage I and II disease, compared to ISS stage III disease (p=0.006), and 14. Although survival was better in those who had a higher CD4 count (≥200 cells/ul versus <200 cells/ul) (p=0.081), and those who achieved at least a PR versusItem A Beginner’s Guide to Puzzle Design: Creating an applied guide for effective puzzle design in videogames(University of the Witwatersrand, Johannesburg, 2023-06) Prinz, Erik; Flusk, Timothy; Reid, KieranWhile a vast collection of information exploring effective puzzle design exists, it is riddled with conflicting opinions and inconsistent formats, making it arduous to engage with. This research aims to curate this collection, organizing its knowledge into an applied guide for puzzle design in videogames. This will be accomplished through an amalgamation of design principles offered by selected works of oundational literature, and the insights contained within the design philosophies of three industry professionals (Jonathan Blow, Kim Swift, and Arvi ‘Hempuli’ Teikari). The synthesis of these two families of information will be aided by the simultaneous development of a puzzle platforming videogame. Through a process of iteration and playtesting, this game will be used to assess the value and accuracy of the developing guide. With careful consideration of useful structures present in the foundational literature, the plethora of existing information can be reformatted to be user-friendly and appliable by novel puzzle designers.Item A case study investigating the effects of an Entrepreneurial Development Programme on the business sustainability of its beneficiaries’ pre- and post-Covid-19(University of the Witwatersrand, Johannesburg, 2022) Lobetti, Francesca Maria; Robert, VenterEntrepreneurship in South Africa is complex and multi-faceted. This statement refers specifically to the operational aspects that are indicative of both economic growth and development. This case study investigated the impact of one hotel group’s entrepreneurial development programme on the businesses of its beneficiaries in South Africa. The impact was examined across three primary themes, these being: economic success, employment generation capabilities and long-term business sustainability on the existing businesses of entrepreneurs who have successfully completed the programme. The value of this study was to determine if this particular entrepreneurial development programme has proved valuable to the beneficiaries in growing and sustaining their businesses and creating employment opportunities. As the hotel group’s entrepreneurial development programme provides the fundamental business operational knowledge to the beneficiaries, one aim of the study was to identify the effect of the Covid-19 pandemic on the businesses of the beneficiaries and what measures were put in place to ensure that the businesses were resilient and survived. To date and in the English literature, the impact of this programme had not been properly investigated. The study followed a mixed methods approach and research data was collected using both questionnaires and interviews. The study population consisted of 49 beneficiaries from the hotel group’s entrepreneurial development programme actively operating in different business sectors who had completed the programme between 2005 and 2018, allowing the 2018 beneficiaries to develop their businesses for a two-year period post completion of the programme. The questionnaire data was analyzed with measures of central tendency and presented with graphs and tables. Interview data was analyzed through content and thematic analysis and was also presented with the use graphs and tables. The information gathered in the interview process provided a degree of context to the questionnaire data, which also allowed for complementary analysis where conclusions were drawn between the two data types. The findings indicate that post completion of the programme, a majority of the businesses were on track to be sustainable with the possibility of business growth and expansion. However, during the Covid-19 pandemic, the same conclusions cannot be drawn. The entrepreneurial development programme will need to refocus their main goals and objectives to be more aligned with businesses in the post Covid-19 environment. The ramifications of the effects that the virus has had on the economy will continue to be present and businesses may need to adapt their operations to the new ‘normal’. These changes are expanded upon in this study and recommendations for the hotel group’s entrepreneurial development programme are discussedItem A case study of homeless women living on the streets of Braamfontein, Johannesburg(University of the Witwatersrand, Johannesburg, 2023-03) Msimango, Thando Dimakatso; Gerrand, PriscillaHomelessness is a global concern. Several factors that trigger homelessness, such as natural disasters and wars, poor education, poverty, substance abuse, domestic violence and mental illness, have frequently been identified. South Africa has seen an increase in the number of people living on the streets of its major cities. This has culminated in the initiation of different research studies looking into the phenomenon of homelessness. However, there seems to be a gap in the studies looking at the plight of homeless women within the Braamfontein area of Johannesburg. Therefore, this study explored the experiences of homeless women living on the streets of Braamfontein and is based on a constructivist paradigm. The study adopted a qualitative approach, and a single case study design was adopted. Snowball sampling was used to select 13 participants who met the selection criteria. A semi-structured interview guide was used as a research tool, and one-on-one-in-depth interviews were used to collect data. Thematic analysis was also used to analyse the data. The study can contribute to developing and enhancing gender-specific intervention programmes earmarked for women living on the streets of Braamfontein in Johannesburg. It is hoped that the study might also initiate debates around the subject matter. Recommendations are made for future research.Item A case study on the impact of section 10(1)(o)(ii) of the South African Income Tax Act on South African Expatriates(University of the Witwatersrand, Johannesburg, 2023) Forbes, NicoleGlobalisation has triggered the onset of the migrant work force, which in turn, has created complexities with regards to striking a fine balance between preventing tax spill overs in relation to potential double taxation and remaining tax competitive in order to retain and attract South African tax residents (De Koker & Brincker, 2010; Fuest, Huber, & Mintz, 2005; Spengel & Fischer, 2022). SouthAfrica taxes residents on their worldwide income, and on 1 March 2020, section 10(1)(o)(ii) of the Income Tax Act 1962 (hereafter referred to as “the Act”) was amended with the objective of addressing tax disparities in respect of taxes being levied on remuneration earned from a local source versus internationally, through limiting tax relief to R1, 250,000 for foreign-derived remuneration (Africa, 2021; De Koker & Brincker, 2010; Ferreira, 2020; Govender, 2019; Hutchon & Kim, 2020; Naidoo, 2019; SARS, 2021a, 2021c; Sebashe, Erasmus, & Erasmus, 2021). This discussion-based research report evaluates the impact of the amendment to section 10(1)(o)(ii) in relation to foreign remuneration earned by South African expatriates. Similar to prior research, conducted by Govender (2019), Naidoo (2019) and Sebashe et al. (2021), this research report draws comparisons amongst South African expatriates earning employment income from (i) the United Arab Emirates (UAE), where no personal income tax is currently levied (PwC, 2022c); (ii) the United Kingdom (UK), where non-residents are entitled to a personal allowance, i.e. tax relieve of GBP 12,500 for the 2020/2021 tax year if their UK sourced taxable income is less than GBP 100,000 (Gov.UK, 2022) and (iii) the United States of America (USA), where non-residents or alternatively termed ‘non-resident aliens’, are not entitled to a standard personal tax deduction (PwC, 2022g). The comparative case studies aim to assess whether or not the revised and promulgated section 10(1)(o)(ii) has aided in restoring fairness in the levying of tax, through contrasting i) pre 1 March 2020 tax treatment of section 10(1)(o)(ii), i.e. one hundred percent exemption of foreign remuneration and ii) 1 March 2020 tax treatment of section 10(1)(o)(ii), the introduction of “expat taxation” (Africa, 2021; De Koker & Brincker, 2010; Ferreira, 2020; Govender, 2019; SARS, 2021c; Sebashe et al., 2021). In addition, this report evaluates the impact of through (i) double tax agreements (DTAs); (ii) section 6quat of the Act; (iii) personal allowances/reductions and (iv) change in tax residency on a South African expatriate’s overall local personal tax position (the impact discussed, but not specifically evaluated in the case study computations) (De Koker & Brincker, 2010; Ferreira, 2020; Govender, 2019; Hutchon & Kim, 2020; Sebashe et al., 2021). Furthermore, the report assesses the impact of the revised and promulgatedsection 10(1)(o)(ii) on the low, moderate and high remuneration earners, in accordance with prior research conducted by Sebashe et al. (2021), the aim is to assess whether or not the amended to expat tax exemption, namely, the introduction of the R1,250,000 exemption threshold, had an adverse effect of the local tax positions of low and moderate foreign remuneration earnersItem A Clot to Uncover: FOXP3 and SARS-CoV-2 Nucleocapsid Interactions and Their Effect on DNA Binding(University of the Witwatersrand, Johannesburg, 2024) Mcinnes, Keiran; Fanucchi, SylviaDuring COVID-19, systemic coagulopathy, which can lead to strokes and embolisms, is often observed in COVID-19 patients and may also contribute to long COVID. This coagulopathy is the result of overactivated platelets in circulation that leads to inappropriate clot formation. FOXP3 is a transcription factor involved in platelet development and loss of FOXP3 function leads to platelets that resemble those seen during COVID-19. Thus, FOXP3 may be dysregulated in COVID-19. The SARS-CoV- 2 nucleocapsid (NC) is a multifunctional protein typically associated with viral genome packaging and virion assembly. However, it is also capable of binding DNA and is potentially able to alter regulation of host protein expression. Here, potential interactions between the DNA-binding forkhead domain (FHD) of FOXP3 and the SARS-CoV-2 NC were investigated. Identification of a novel interaction between FOXP3 and SARS CoV-2 NC may provide new clues as to the pathophysiology of COVID-19. To address this aim, both proteins were overexpressed in T7 E. coli, purified via immobilised metal affinity chromatography, and monitored for potential interactions in the absence and presence of DNA using pull-down assays and fluorescence anisotropy. A direct interaction was identified between the two proteins in the absence of DNA. Additionally, it was found that both proteins are capable of binding to DNA at the same time, but excess NC was found to cause FHD dissociation from the FHD- NC-DNA complex. This result implicates NC in FOXP3 dysfunction which may be associated with the coagulopathy and other symptoms seen during COVID-19. Additionally, NC DNA binding does not appear to be driven by the FOXP3 consensus sequence, indicating that FOXP3 may not be the only transcription factor potentially dysregulated by NCItem A combined assurance model to promote integrated reporting in Limpopo provincial treasury(University of the Witwatersrand, Johannesburg, 2021) Manabalala, Matshidiso; Gobind, JenikaOrganisations expand, and business operations evolve & become more multifaceted; the growth leads to the board and ARC requiring more assurance providers’ functions to oversee achievements of objectives. The multiple uses of assurance providers’ activities in isolation cause the board and audit committees to suffer from effort duplication, leading to assurance fatigue. The purpose of the study is to explore challenges associated with the implementation of the combined assurance model by Limpopo Provincial Treasury (LPT) and develop possible solutions in the form of recommendations for LPT to improve. The study follows the qualitative research method to achieve the research objectives. This research uses unstructured and semi-structured individual interviews to collect primary data from LPT assurance providers, Auditor General South Africa (AGSA) and Departments and Public Entities Chief Financial Officer as LPT’s stakeholders. Interview questions have been developed for use during the primary data collection to interview individual participants. Permission has been requested from the HOD of LPT to interview the research participants. Findings - The challenges for LPT implementation of combined assurance are caused by Ineffective communication, working in silos and lack of collaboration results in duplication of efforts, assurance fatigue, and contradicting reports. Conclusion- Change in organisation culture and promotion of integrated thinking will lead to successfully implementing the combined assurance model.Item A comparative analysis and subsequent recommendations for improvement of the draft advance pricing agreement legislation in South Africa(University of the Witwatersrand, Johannesburg, 2023-06) Carvalho, Monique Fernandes; Blumenthal, RoyWhen dealing with multinational enterprises (MNEs) which are connected parties and located within in different jurisdictions, they must transact with each other and set prices at which they transfer goods or services1 between each other on an arm’s length basis (Ernst & Young (EY)(2021); United Nations (UN)(2021: 29)). According to the Organisation for Economic Co-operation and Development (OECD), the arm’s length principle (ALP) assists MNEs to identify the price at which a transaction would take place, had its members in fact been subject to market forces. In other words, the transfer price set for those transactions between unconnected persons should be used as a benchmark against which to appraise those transactions taking place between connected persons; any identified discrepancies may thereafter lead to a potential future adjustment which gives rise to transfer pricing disputes between taxpayers and the tax authorities. (South African Revenue Service (SARS) (1999: 8).) In order to minimise these transfer pricing disputes, the OECD emphasised the need for a more proactive, clear, effective discussion to take place between taxpayers and the tax authorities. The OECD has identified and communicated a proactive, upfront dispute resolution mechanism, known as advance pricing agreements (APAs). APAs are a tool that attempts to prevent disputes from arising through the proactive, upfront engagement betweenthe taxpayers and tax authorities. (Organisation for Economic Co-operation and Development (OECD)(2016: 7 – 8); OECD (2022 a: 213).) APAs are not yet governed under South African (SA) legislation; however, although the South African Revenue Service (SARS) has submitted draft legislation on APAs for public comment, nevertheless no further steps have yet been taken to date (SARS (2021)). One of the biggest challenges of APAs which far removes their practically is the period within which they take place until completion. Statistically, there is a limitation in the amount of data which is available when dealing with APAs as a topic in isolation. The author selected a number of OECD member countries from which she was able to retrieve a limited but relevant amount of data from reliable sources, which clarifies the average time period it takes to complete an APA from start to end. The author selected both the United States of America (USA) and United Kingdom (UK) for reasons which are set out below in this research report. This research report provides a comparative analysis of the draft APA legislation submitted by SARS in SA, in comparison with the APA legislation promulgated and followed in the USA and UK. Subsequently, suggested improvements to the draft APA legislation in SA by reference to the APA legislation followed both in the USA and UK are further provided.Item A comparative analysis of income tax provisions applied to cross border secondment arrangements in South Africa and the UK(2022) Sibeko, ThulileThe world has in recent years become increasingly interconnected as a result of massively increased trade and cultural exchange, and cross-border mobilisation is more frequently discussed in many companies. Most multi-national companies have a global mobility policy in place, which sets out the parameters for cross-border employment. As the internationalisation of South African business activity sped up enormously over the last half century, cross border employment will be one of the priorities for South African multinational companies as well as the South African Revenue Service (‘SARS’). (Mohan, 2016.) The purpose of this report is to examine and compare the legislative, administrative and judicial approaches to cross border employment in South Africa and contrast this with those adopted and endorsed by the United Kingdom. This report will also analyse the implications of an entity creating a permanent establishment through secondment contracts and also tax implications for the employees. The report will provide a comprehensive analysis of the income tax provisions applicable to the residency and non-residency of both the entity and the individual, thus analysing the definition of a resident in s 1 of the Income Tax Act 58 of 1962 in South Africa and UK section 1A(4) of the Finance Act of 2019 in the United Kingdom. The United Kingdom has been rated one of the top countries where South Africans would like to work and to which South Africans would like to emigrate (BusinessTech, 2020). The United Kingdom is also one of South Africa’s main trade partners (IOL Business, 2020). South Africa has a double tax agreement with the United Kingdom. South Africa and the United Kingdom are on a progressive tax system. (SARS 2021) (Brady, 2019)Item A comparative analysis of mining environmental management programme reports following a change to the one environmental system(University of the Witwatersrand, Johannesburg, 2022) Mathe, Lebogang; Watson, I.The mining fraternity has recently seen a shift in terms of environmental requirements under the ambit of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) to the National Environmental Management Act 107 of 1998 (NEMA). The objective was to ensure a streamlined environmental compliance and to put emphasis on integrated environmental management. The One Environmental System (OES) was introduced which denotes that all environmental related projects or activities, including mining, are regulated through an ambit of one system. NEMA is recognised as an overarching law which provides for co-operative environmental governance; therefore, all environmental related activities are regulated under its ambit and EIA regulations. In this research report, the Environmental Management Programme (EMP) reports and Environmental Authorisations that were issued under the MPRDA and the 2014 NEMA regulations respectively, were analysed using the respective regulations to compare the environmental management measures outlined in the reports to achieve better environmental results. The aim of the research was to assess whether the Environmental Authorisations granted in terms of NEMA reflect better environmental results as compared to those issued under the MPRDA. Better environmental results mean improved management plans with clearer assessment of impacts, more detailed mitigation measures with specific, achievable, relevant and time bound actions that do not pose harmful effects on the environment and communities. A mixed method of analysis was implemented which included a review and comparison of legislation, evaluation and scoring of 20 EMPs (10 submitted under MPRDA and 10 submitted under NEMA) and interviews with key informants, namely competent authorities and the Environmental Assessment Practitioners (EAPs) were conducted to support the findings of the reports. In conclusion, the reports analysed presented a significant improvement and better environmental results under NEMA. The interviews conducted with authorities and the EAPs have also substantiated the observations made in terms of Environmental Management Programme reports and Environmental Authorisations submitted. The findings indicated that there were similarities in the MPRDA and NEMA regulations as 4 | P a g e regards some environmental requirements. However, the MPRDA lacked to outline a detailed description of environmental requirements needed to manage environmental impacts. Thus, applicants provided limited information in terms of the management of impacts. NEMA has provided additional requirements, including baseline environmental information, specialist reports and public participation amongst others; these contributed to improved environmental results. The study revealed that the reports submitted under NEMA provided better environmental management measures as compared to the reports submitted under MPRDA.Item A Comparative Analysis of South Africa's Tax Penalty Regime in Relation to the United States of America and the Commonwealth of Australia(University of the Witwatersrand, Johannesburg, 2023) Poyana, Luvuyo Sidewell; Viljoen, MichelleUndoubtedly, tax compliance poses a significant challenge for all revenue collection authorities. Aspects such as self-assessment and electronic commerce further accentuate the importance of tax compliance. With self-assessment, the onus of calculating the appropriate tax liability and ensuring compliance with payment requirements rests on the taxpayer, rather than the revenue authority. While the Republic of South Africa has recently revised its penalty regime and enacted new legislation through the Tax Administration Act 28 of 2011, replacing the previous regime governed by Sections 75 and 76 of the Income Tax Act 58 of 1962, it remains imperative and pertinent to examine the operative penalty regime. Such an examination is essential to comprehend and confirm the extent and application of penalties in various circumstances. In order to ensure that the penalty regime of the Republic of South Africa is in accordance with internationally recognised best practices, this research report undertakes a comparative analysis with the United States of America and the Commonwealth of Australia. These jurisdictions possess extensive practical experience in the realm of tax administrative laws over an extended period. By drawing upon their insights, valuable lessons can be gleaned to enhance the effectiveness and alignment of South Africa's penalty regime. This research report aims to provide insights into the effectiveness of South Africa's penalty regime and identify potential areas for improvement by examining the similarities and differences in the implementation and administration of non-compliance and understatement penalties in the Republic of South Africa (RSA), the United States of America and the Commonwealth of Australia. By analysing the penalty regimes of these three countries, the research report identifies challenges or disputes that may arise with reference to previous litigations and provide policymakers and tax authorities with valuable information to improve the administration and implementation of penalties. The report suggests that, while the establishment of the new Tax Administration Act, No 28 of 2011, has demonstrated a standardised and systematic approach to non-compliance and understatement penalties, the subjective nature of the taxpayer’s behaviour is always going to result in non-compliance by some taxpayers. The comparison indicates that the South African penalty regime is relatively high in terms of understatement penalties and lower in terms of non-compliance penalties. However, the overall administrative penalties are broadly aligned with the Commonwealth of Australia and the United States of America.Item A comparative analysis of the extent of investment banking In Africa versus other emerging markets(2020) Mphakathi, SolomonThis comparative study examines and explains investment banking levels in African emerging markets to the Asia Pacific counterparts. It examines how investment banking activities, especially the raising of capital, influence financial development. There is a paucity of studies conducted in these emerging markets to identify and contrast why their financial development levels are significantly different. African emerging markets appear to be lagging while the Asia Pacific emerging market economies are among the fastest-growing in the world. Finance theory underpins the framing of the study that demonstrates plausible relationship between financial development and economic growth. The methodological procedures followed a quantitative deductive approach through desktop and secondary data analysis to draw conclusions and make inferences. A multiple regression model was used to quantify the effects and extent to which investment banking contributes to financial development. GDP per capita and human development level relate positively to African countries' financial development level. The literature review also revealed some interesting and relevant facts about African economies and the challenges they face. Despite some marked growth in some African economies vis-a-vis others, important structural adjustments appear necessary prerequisites for enhancing Africa's financial and economic development more sustainably. Surprisingly, the empirical analysis identified no evidence of statistically significant relationship between the measure of level of investment banking (in this study) and financial development.Item A comparative analysis of the impact of Covid-19 and the global financial crisis on capital structure: Evidence from the Johannesburg Stock Exchange(University of the Witwatersrand, Johannesburg, 2023) Mjeso, Thandiwe; Chipeta, ChimwemweSince Modigliani and Miller (1958) introduced the modern theory of capital structure, various studies have been conducted on capital structure. This study contributes to the existing capital structure literature by investigating how the Covid-19 pandemic impacted the capital structure of Johannesburg Stock Exchange (JSE) listed non-financial firms and comparing this impact to that of the 2008 global financial crisis. Furthermore, this study seeks to determine the relationship between capital structure and fundamental firm factors (business risk, profitability, firm size, growth, and asset tangibility). To conduct this analysis, the financial data of these firms for the 2005 to 2022 period is extracted from Bloomberg and the Generalized Method of Moments (GMM) model is used to conduct the analysis of this study. The results of this study indicate that Covid-19 did not have a statistically significant impact on the capital structure of the JSE listed non-financial firms whereas, the 2008 global financial crisis had a statistically significant impact. Overall, the results of this study are consistent with the empirical evidence reported by previous studies, and they provide evidence in support of both the trade-off theory and the pecking order theoryItem A comparative analysis of transformation between local and global media and advertising agencies in South Africa(University of the Witswatersrand, Johannesburg, 2023) Ndinguri, KevinPoverty, unemployment and inequality among black people have been identified as key consequences of apartheid. To redress these, the Broad-Based Black Economic Empowerment Act was enacted. In the Media and Advertising industry in South Africa, the B-BBEE Act is translated through the Media and Communications Charter (MAC) which describes five elements, namely; management inclusion, skills development, responsible advertising, preferential procurement and socio-economic development. Most of the media industry studies on the compliance to the MAC charter focus on descriptions of how companies have applied the B-BBEE Act. This study’s specific objectives were to describe the nature of transformation in local media and advertising agencies, describe the nature of transformation in global media and advertising agencies and describe the effect of B-BBEE codes on local and global media and advertising agencies in South Africa. The study used a qualitative approach and an exploratory-descriptive design. The data collection tool was semi-structured interviews and data was collected through in-depth interviews. Data were analysed using thematic content analysis and presented in narrative format.The study found four themes that compare the transformation of local and global media and advertising agencies. The first theme is that transformation has taken place in local media agencies, the second is that few transformation initiatives have taken place in global media companies. The third theme is that B-BBEE codes have enabled local media companies to secure clients and the fourth theme is that B-BBEE codes have obligated global media agencies to transform the way they manage their businesses. In conclusion, global media and advertising agencies have been affected by transformation through increased diversity and change in the way they managed their businesses. Recommendations for future research should use a quantitative approach to enable the generalisation of findingsItem A comparative study and analysis of the amended foreign employment income exemption in South Africa(University of the Witwatersrand, Johannesburg, 2023-01) Essop, Ahmed; Blumenthal, RoyTax exemptions are granted by the government for a multitude of reasons. These include providing some form of tax relief, alleviating specifically identified tax burdens, encouraging investment, promoting donations to approved public benefit organizations and avoiding the possibility of double taxation (Kransdorff, 2010, p. 79). One specific provision in section 10(1)(o)(ii) of the South African Income Tax Act of 1962, pertained to South African residents working abroad, namely the foreign employment income exemption. The intention of this exemption was to prevent residents from being double taxed (SARS, 2021a). Over the last few years, there has been a noted increase in the number of South Africans working abroad and this has been alluded to as being one of the reasons that government decided to review and amend the section 10(1)(o)(ii) foreign employment income exemption (Ryan, 2020). The impact of this amendment on South African residents working abroad will be analysed and investigated. A comparative analysis will be done on the tax payable of South African residents working in the following countries: the UK, the UAE and IndiaItem A comparative study of green taxation in South Africa, Australia, Singapore, and India(University of the Witwatersrand, Johannesburg, 2023) Mokwena, Dankie; Kolitz, MaveveGlobal warming and climate change have been on the agenda for years, with discussions on dealing with and mitigating their effects on humanity and the environment (Brink, 2019, Para. 1) Industrialization, as the driver of economic development, has resulted in massive pollution emissions (Ahhmad and Zhao, 2018:3). In an effort to protect the environment and encourage sustainability, tax policies and mechanisms have been used and trusted as effective methods for government to influence society`s behavior (Brink, 2019, Para. 2). Government across different countries have introduced green taxation, including tax incentives, cash grants, and soft loans aimed at encouraging investment in environmental, social, and governance-related projects (PwC, 2023a:3)Item A comparative study of housing affordability in South Africa using the adjusted Debt-Service Ratio and Price-Income Approach(University of the Witwatersrand, Johannesburg, 2021) Mmesi, Lesotla; Alovokpinhou, Sedjro AaronThis study compares the adjusted Debt-Service Ratio (DSR) model and the widely used Price-Income Ratio (PIR) in the South African context to establish which of the measuring approaches give better and reliable results over time. In South Africa, housing unaffordability remains a challenge and accurately quantifying the extent of the problem is of key importance. The adjusted DSR model was seen as an appealing housing affordability measure to be explored as it corrects for household income changes and net financing cost of the mortgage loan thereof giving a refined calculation for housing affordability. The research also explores the relationship of both the adjusted DSR and PIR to key macroeconomic variables, that is, economic growth (EG), mortgage rate (MR), unemployment rate (MR) and house price (HPI). The findings show that the PIR is the better measure of housing affordability than the adjusted DSR. The PIR accurately parallels other banking sector data regarding housing affordability, whereas the adjusted DSR tends to underestimate housing affordability in the South Africa context. Another key finding is that, on average, the housing prices are too high for an economy like South Africa, which is still battling with, low GDP growth rate, high unemployment rate, inequality and povertyItem A comparative study of how four selected newspapers framed the coverage of the death of mthokozisi ntumba(University of the Witwatersrand, Johannesburg, 2023) MAGOMANI, AMUKELANI; Balliah, DineshFor years, traditional media such as newspapers have played a pivotal role in circulating news and information for public consumption. South Africa has recently experienced an increase in news on police brutality cases against protesters on various platforms covered by the newspapers. This study analyses the framing of media coverage by Daily Maverick, Daily Sun, Mail & Guardian, and Sowetan newspapers of the pre-and post-trial of the law enforcement officers charged with the killing of Mthokozisi Ntumba. This case was centred on forceful actions by police officials to disperse a crowd during a student protest. Although Ntumba was not amongst the protesting crowds, he was shot and killed by police officers. The study aims to discover the ways in which Ntumba’s case was reported by the four selected newspapers. The nature, aim, objectives and contextual significance of this study dictates that a qualitative research approach be used. The study was underpinned by the framing theory. Qualitative data was collected using the content analysis method, with purposive sampling used to select all textual units that contributed towards answering the study’s research questions. A sample of 83 articles was selected on the basis that the articles reported the news of the killing of Ntumba and the follow up court trial of the police officers. Qualitative framing analysis was used to study the media coverage of the killing of a bystander and police brutality in South Africa. From the study’s findings, it was revealed that different frames were used by the four selected newspapers in the coverage of Ntumba’s case. The frames used by the selected newspapers highlighted the extent to which the issue of police brutalityin the country has led to the death of people and other underlying issues that exist due to police brutality during protests.