UWCScholar

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Now showing 1 - 5 of 11

Recent Submissions

The income tax resident status of internet-based companies: when is South Africa their place of effective management?
(University of the Western Cape, 2023) Nathaniel, Bradwin Joseph
In terms of the Income Tax Act 58 of 1962 (‘ITA’), taxpayers are liable to tax in the Republic of South Africa (‘SA’) on their worldwide revenue if they satisfy the test for residency within the meaning of the term ‘resident’ in s 1 of the ITA. Companies and other juristic taxpayers are ‘resident’ for income tax purposes in relation to a particular year of assessment if, for example, its ‘place of effective management’ is located in SA for that period. A key problem associated with the term ‘place of effective management’ which affects its application in practice, is that it is undefined in the ITA. Therefore, its meaning is open to interpretation and, possible, manipulation. The precise meaning of ‘place of effective management’ is particularly relevant to electronic commerce on the world wide web carried on by internet-based companies. To address the problem arising from the uncertainty of the scope and ambit of the term ‘place of effective management’ for ITA purposes, this thesis provides a comprehensive analysis of this term and its probable meaning in the context of the ITA.
Understanding the COVID-19 Syndemic in South Africa: concrete responses and a call to action
(Routledge, 2024) van Heusden, Peter; Lewins, Kezia; Reynolds, Louis; Baldwin-Ragaven, Laurel
Barely 25 years into a fledgling democracy, South Africa lives with the scourge of Human Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/AIDS) having wiped out at least one generation; mass unemployment and food insecurity are commonplace, as are the effects of climate change; with essential infrastructure collapsing, rampant corruption, and a public health system under severe strain, SARS-CoV-2 wreaked havoc on the South African population. This chapter illustrates the colliding synergies of viral transmission and multi-morbidity with historical failures to address unmet basic needs. We illuminate experiences among key cohorts and vulnerable socio-economic groups to demonstrate how missed opportunities and “engineered neglect” has resulted in multiple COVID-19 experiences across society’s fault lines. The result is differential experiences of life under lockdown; experiences of health, illness, and hospitalization particularly for those with non-communicable diseases; as well as complex and compounding experiences of loss, grief, and death. Syndemic theory facilitates the illumination and disentanglement of the biological and social dimensions of disease epidemics, laying a foundation for a more nuanced exploration of the political dimensions of disease. This chapter argues that such an approach is needed given the scale and pervasiveness of global inequality, exploitation, and discrimination within the context of neoliberal, racialized extractive capitalism. Syndemic theory signposts the need for multi-dimensional interventions such as primary healthcare and community-oriented approaches as well as anti-globalization movements that seek to address the deepening and co-existing crises of climate change, societal degradation, and illnesses by disrupting the relentless cycle of power, inequality, and health disparities.
The study of 110Cd with the (n,n′γ) reaction revisited
(Springer, 2026) Garrett, Paul; Bangay J; Jolie, Jan
Data from a previous study of 110Cd with the (n,n′γ) reaction with monoenergetic neutrons have been reanalysed with the aim of identifying additional low-intensity γ-ray transitions. The data set included excitation functions measured with neutron energies between 1.94 and 3.34 MeV, and γ-ray angular distributions performed at neutron energies of 2.6, 2.9, and 3.2 MeV. A total of 162 γ rays were placed in a level scheme comprising 69 levels (of which 58 γ-ray assignments and 10 levels are newly established) up to 3.3 MeV in excitation energy. Lifetimes, or limits, were established for many levels using the Doppler-shift attenuation technique allowing for the determination of an extended set of transition rates.
A new methodological framework for the determination of water resource classes and resource quality objectives: A case study for the Mzimvubu to Tsitsikamma water management area 7 (WMA7)
(Multidisciplinary Digital Publishing Institute (MDPI), 2026) Mulangaphuma, Lawrence Humbulani; Jovanovic, Nebo
The current paper determined water resource classes and Resource Quality Objectives (RQOs) for significant water resources in the Mzimvubu to Tsitsikamma Water Management Area 7 (WMA7) to facilitate sustainable use of the water resources while maintaining ecological integrity. A novel stepwise quantitative and qualitative method was developed to ensure water resource protection in the study area. The methodological approach is proposed as a model framework that could be adopted as guideline and transferable to other catchments in the implementation of Resource Directed Measures (RDMs). The method used water quality and quality components of water resources to determine the classes and RQOs. The study’s major findings were that nineteen Integrated Units of Analysis (IUAs) were delineated, and ninety-five Resource Units were identified and prioritized for both surface and groundwater. Driving water quality variables (nutrients, electrical conductivity, and Escherichia coli) were observed and primary water users (irrigation, settlements, and wastewater treatment works) were identified per Integrated Units of Analysis. Five water resource scenarios were developed and evaluated to capture a likely water resource condition for the present and future. The scenario analysis showed impact is expected under any of the operational scenarios assessed at selected reaches. The water resource classes were determined, with eleven IUAs classified as Class lll, seven IUAs as Class ll, and one IUA as Class l. Water quality and quantity RQOs were set to ensure that both river and groundwater resources are compliant and protected. Therefore, the study recommends that this methodological framework, where classes and RQOs were determined, needs to be implemented and tested.
What do we know about human trafficking and scam compounds in Southeast Asia (2020–2025)? A qualitative meta-synthesis of coercive deviant enterprises
(Routledge, 2026) Lazarus, Suleman; Chiang, Mina; Dimitrova, Rossitza Stefanova
This study synthesizes peer-reviewed research on human trafficking linked to scam compounds in Southeast Asia (2020 to 2025) to understand their organizational, spatial, and coercive infrastructures. Applying a Qualitative Meta-Synthesis (QMS) protocol, it integrates findings from fifty publications. These outputs comprise forty-five journal articles, three conference papers, one book chapter, and one monograph. As a consolidated evidentiary base, this QMS constitutes the first systematic review to integrate scam-compound economies into broader research on trafficking and forced labor in Southeast Asia. The included studies employ qualitative, mixed-methods, and conceptual approaches, drawing on survivor interviews, NGO and law enforcement perspectives, and legal analyses. Results show that scam compounds function as industrialized socio-technical systems embedded within licit-illicit economies, exploiting digital infrastructures, deregulated Special Economic Zones, and migration precarity. Cross-study patterns highlight hierarchical divisions of labor, coercion, and liminal victim-offender roles. Divergences reflect local political economies and adaptive organizational forms. The synthesis situates scam compounds within the broader history of illicit economies. The study demonstrates the value of the QMS for advancing theoretical coherence in fragmented literatures on deviance.