Kerry De Hart | University of South Africa (original) (raw)

Papers by Kerry De Hart

TAXtalk, 2009

... Journal Title: TAXtalk; Volume: Volume; Issue: Issue 14; Publication Date: 2009; Pages: 12 - ... more ... Journal Title: TAXtalk; Volume: Volume; Issue: Issue 14; Publication Date: 2009; Pages: 12 - 13; Authors: Marie Ungerer; Kerry De Hart; Abstract: The playing field in which recreational clubs operate has changed drastically with regard to income tax obligations. ...

Perspectives in Education, 2013

South Africa has one of the highest university dropout rates in the world. As a country, it also ... more South Africa has one of the highest university dropout rates in the world. As a country, it also has a history of forced location and the withholding of resources, including quality education, from certain rural areas. This study investigates, the effect of urbanisation (of the area in which a student resides) on the dropout rate of distance students in an introductory taxation course. Using Kember’s longitudinal-process model of dropout from distance education as a point of departure and interrogating the “characteristics” of students, it was found that the effect of urbanisation on its own only accounted for a 1% higher dropout rate for rural students over their urban peers. When urbanisation, as a variable, was combined with other demographic variables, the outcomes were sometimes unexpected. Ten multi-variable comparisons indicated that rural students always represented the students who dropped out the most. However, in four of these multi-variable comparisons, rural students we...

The playing field in which recreational clubs operate has changed drastically with regard to inco... more The playing field in which recreational clubs operate has changed drastically with regard to income tax obligations. SARS has set a deadline of 31 March 2009, by which time existing clubs need to apply for approval to enjoy partial exemption.

Journal of Economic and Financial Sciences

The expansion of the manufacturing sector is one of the South African government’s focus areas fo... more The expansion of the manufacturing sector is one of the South African government’s focus areas for economic growth and employment creation. The research on which this article is based identified additional incentives, applicable to the manufacturing sector, which the South African government could introduce to encourage investors to choose the South African manufacturing sector as a desired investment destination. The incentives provided to manufacturing companies by the governments of Malaysia and Singapore and those provided by the South African government are compared in order to examine the similarities and differences between these incentives. In the light of these findings, recommendations are made for additional incentives in South Africa to promote investment in South African manufacturing companies and reduce some of the barriers that prevent local and foreign investment in the country.

Open Educational Resources (OER) emerged within the context of open education which is typically ... more Open Educational Resources (OER) emerged within the context of open education which is typically characterized by the sharing of knowledge and resources and the exchange of ideas. Unisa as a mega open distance learning (ODL) university has publicly communicated its intention to take part in the use and creation of OER. As global and local university research on OER is limited, this prompted an investigation to gauge the uptake of OER at Unisa, by staff, with the purpose of institutional information gathering for decision making and planning in this area. During 2014, a survey was undertaken for this reason. The survey examined knowledge of OER, Intellectual Property (IP) Rights and Licensing, participation in OER, barriers to OER and OER in the Unisa context with a view to determining the stage at which the institution is in terms of adopting and engaging with the OER initiative. The results indicated that although there is knowledge and understanding of OER, this has not been converted into active participation. It further highlighted the barriers that are prohibiting the operationalization of OER and resulted in recommendations for planning and activities in respect of OER. The constructs investigated and the results thereof might not be generalizable to other contexts, although commonalities are likely. The insights should prove useful to a variety of contexts. The paper illustrates the need for institutions, irrespective of context, to take stock of the impact of initiatives and in this case evaluate how the institution and staff mature through various phases in the uptake of OER in order to guide effective planning, decision making and implementation.

The International Review of Research in Open and Distributed Learning, Apr 15, 2015

TAXtalk, 2009

... Journal Title: TAXtalk; Volume: Volume; Issue: Issue 14; Publication Date: 2009; Pages: 12 - ... more ... Journal Title: TAXtalk; Volume: Volume; Issue: Issue 14; Publication Date: 2009; Pages: 12 - 13; Authors: Marie Ungerer; Kerry De Hart; Abstract: The playing field in which recreational clubs operate has changed drastically with regard to income tax obligations. ...

Perspectives in Education, 2013

South Africa has one of the highest university dropout rates in the world. As a country, it also ... more South Africa has one of the highest university dropout rates in the world. As a country, it also has a history of forced location and the withholding of resources, including quality education, from certain rural areas. This study investigates, the effect of urbanisation (of the area in which a student resides) on the dropout rate of distance students in an introductory taxation course. Using Kember’s longitudinal-process model of dropout from distance education as a point of departure and interrogating the “characteristics” of students, it was found that the effect of urbanisation on its own only accounted for a 1% higher dropout rate for rural students over their urban peers. When urbanisation, as a variable, was combined with other demographic variables, the outcomes were sometimes unexpected. Ten multi-variable comparisons indicated that rural students always represented the students who dropped out the most. However, in four of these multi-variable comparisons, rural students we...

The playing field in which recreational clubs operate has changed drastically with regard to inco... more The playing field in which recreational clubs operate has changed drastically with regard to income tax obligations. SARS has set a deadline of 31 March 2009, by which time existing clubs need to apply for approval to enjoy partial exemption.

Journal of Economic and Financial Sciences

The expansion of the manufacturing sector is one of the South African government’s focus areas fo... more The expansion of the manufacturing sector is one of the South African government’s focus areas for economic growth and employment creation. The research on which this article is based identified additional incentives, applicable to the manufacturing sector, which the South African government could introduce to encourage investors to choose the South African manufacturing sector as a desired investment destination. The incentives provided to manufacturing companies by the governments of Malaysia and Singapore and those provided by the South African government are compared in order to examine the similarities and differences between these incentives. In the light of these findings, recommendations are made for additional incentives in South Africa to promote investment in South African manufacturing companies and reduce some of the barriers that prevent local and foreign investment in the country.

Open Educational Resources (OER) emerged within the context of open education which is typically ... more Open Educational Resources (OER) emerged within the context of open education which is typically characterized by the sharing of knowledge and resources and the exchange of ideas. Unisa as a mega open distance learning (ODL) university has publicly communicated its intention to take part in the use and creation of OER. As global and local university research on OER is limited, this prompted an investigation to gauge the uptake of OER at Unisa, by staff, with the purpose of institutional information gathering for decision making and planning in this area. During 2014, a survey was undertaken for this reason. The survey examined knowledge of OER, Intellectual Property (IP) Rights and Licensing, participation in OER, barriers to OER and OER in the Unisa context with a view to determining the stage at which the institution is in terms of adopting and engaging with the OER initiative. The results indicated that although there is knowledge and understanding of OER, this has not been converted into active participation. It further highlighted the barriers that are prohibiting the operationalization of OER and resulted in recommendations for planning and activities in respect of OER. The constructs investigated and the results thereof might not be generalizable to other contexts, although commonalities are likely. The insights should prove useful to a variety of contexts. The paper illustrates the need for institutions, irrespective of context, to take stock of the impact of initiatives and in this case evaluate how the institution and staff mature through various phases in the uptake of OER in order to guide effective planning, decision making and implementation.

The International Review of Research in Open and Distributed Learning, Apr 15, 2015