Relevant bibliographies by topics / Trusts – South Africa

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  1. Journal articles
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  3. Books
  4. Book chapters
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Academic literature on the topic 'Trusts – South Africa'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Trusts – South Africa"

1

Sher, H. "Trusts in South Africa." Trusts & Trustees 2, no. 7 (June 1, 1996): 11–13. http://dx.doi.org/10.1093/tandt/2.7.11.

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2

Von Wielligh, J. F. C., and E. V. D. M. Smit. "Persistence in the performance of South African unit trusts." South African Journal of Business Management 31, no. 3 (September 30, 2000): 120–29. http://dx.doi.org/10.4102/sajbm.v31i3.742.

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The persistence of performance of the General Equity Unit Trusts and All Unit Trusts that traded in South Africa during the period January 1988 to December 1997 and January 1993 to December 1997, is analysed using three models of performance measurement, namely the Capital Asset Pricing Model, a two-factor Arbitrage Pricing Theory model and a three-factor Arbitrage Pricing Theory (APT) model developed in this study. The Capital Asset Pricing Model does not explain the relative returns of the different portfolios. Both APT models account for almost all of the cross-sectional variation in expected returns. It is shown that there is evidence of both short-term and long-term persistence in performance of South African unit trusts. It appears that the worst performing unit trust portfolio tends to stay the worst performer. The portfolio of unit trusts with an average monthly return may eventually become the top performing portfolio, while the top performer over time tends to becomes an average performing portfolio.
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3

Viviers, Suzette, and Colin Firer. "Responsible investing in South Africa: A retail perspective." Journal of Economic and Financial Sciences 6, no. 1 (April 30, 2013): 217–42. http://dx.doi.org/10.4102/jef.v6i1.285.

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This research addresses a gap in the literature on responsible investing (RI) in South Africa by studying the risk-adjusted performance of RI unit trusts available to retail investors. The Sharpe, Sortino and Upside-potential ratios for 16 RI unit trusts, their benchmarks and a matched sample of conventional unit trusts were calculated for the period 1 June 1992 – 31 August 2011. Most of the RI unit trusts in South Africa use exclusionary screens based on Shari’ah (Islamic) law with the remaining funds focusing on social issues, such as labour relations and social development. The total expense ratios of RI unit trusts are slightly higher than those of conventional funds, but no different from that of their benchmarks or a matched sample of conventional unit trusts. It is suggested that local assets managers expand the range of retail RI unit trusts available in the country.
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Thobejane, Bonolo Maggie, Beatrice D. Simo-Kengne, and John W. Muteba Mwamba. "Performance evaluation of equity unit trusts in South Africa." Managerial Finance 43, no. 3 (March 13, 2017): 379–402. http://dx.doi.org/10.1108/mf-01-2016-0015.

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Purpose The purpose of this paper is to evaluate the performance of 191 equity unit trusts in an emerging market, South Africa over the period from February 2006 to January 2016, which captures different market conditions (pre-global financial crisis, crisis and recovery periods). Besides testing for managerial ability, both cross-sectional regression and the non-parametric rank correlation test are used to test whether the performance generated by unit trusts does persist. Design/methodology/approach To evaluate the managerial ability of portfolio managers, two widely used methods, the Treynor-Mazuy (1966) model and Henriksson-Merton (1981) model, are employed. Both models test whether portfolio managers have stock selection and market timing ability. The cross-sectional regression and the rank correlation test are implemented which account for both parametric and non-parametric approaches of persistence testing, respectively. Findings Weak evidence of stock selection as well as market timing ability was found. Moreover, most of the unit trusts are reported to have insignificant coefficients. When testing for performance persistence using returns, the Sharpe ratio and the Sortino ratio as performance metrics, the overall results also revealed weak evidence of persistence that is equally spread across winning and losing funds. Originality/value While research on unit trusts’ performance has been conducted in emerging economies, little has been done in testing for managerial ability in general and in South Africa in particular. Moreover, the research tends to focus more on one class – Equity General. This paper extends the performance literature by testing whether portfolio managers in the South African equity unit trusts industry have stock selection and market timing ability.
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Kenneth Malefo, Boikanyo, Heng-Hsing Hsieh, and Kathleen Hodnett. "Performance evaluation of actively managed mutual funds." Investment Management and Financial Innovations 13, no. 4 (December 29, 2016): 188–95. http://dx.doi.org/10.21511/imfi.13(4-1).2016.04.

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Motivated by the growing attraction of the mutual fund industry worldwide, this research seeks to explore the economic benefits contributed by the South African equity unit trust managers over the period from 6 January 2002 to 2 September 2012. The performance statistics of selected equity unit trusts are examined for the overall examination period and two sub-periods: 6 January 2002 to 6 May 2007 and 7 May 2007 to 2 September 2012. The first sub-period captures the bullish performance of the unit trusts before the 2008 global financial crisis. The second sub-period captures the global financial crisis and the European debt crisis before the European Central Bank (ECB) subsequently implemented the outright monetary transactions (OMT) to curb the yields in Eurozone. The risk-adjusted performance measures employed by this study include the Sharpe ratio, M-squared, Treynor measure and Jensen’s alpha. Regardless of the different applications of risk-return parameters employed to evaluate fund performance, the results reveal that, on average, most of the equity unit trust managers in South Africa do not outperform the market proxy on a consistent basis. The majority of the unit trust managers show good performance before the crisis, with subsequent inferiority in performance in turbulent times. Keywords: unit trusts, active portfolio management, passive portfolio management, performance evaluation, efficient market hypothesis (EMH). JEL Classification: G11, G12, G14, G15
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6

Vorster, Henry V. "Sham, alter ego trusts and public policy in South Africa." Trusts & Trustees 26, no. 1 (December 18, 2019): 21–27. http://dx.doi.org/10.1093/tandt/ttz127.

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7

Brink, Sophia, and Leonard Willemse. "An investigation into the future of discretionary trusts in South Africa – An income tax perspective." Journal of Economic and Financial Sciences 7, no. 3 (October 31, 2014): 797–818. http://dx.doi.org/10.4102/jef.v7i3.238.

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Trusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures during 2013/2014 regarding trusts to control abuse. At this stage the proposals are vague and confusing, but it is intimated that the conduit pipe principle may be under review as the proposals state that trusts should no longer act as a flow-through vehicle, meaning that the amounts distributed to the beneficiaries will no longer retain their original identity. The main objective of the research was to clarify the proposed changes to the taxation of trusts, to investigate the potential impact(s) of these proposals (albeit unclear and consequently based on certain assumptions), and to assess whether discretionary trusts still have a future in South Africa given these proposals. In order to meet this objective, a qualitative approach based on a literature study of pure theoretical aspects was used. It was found that should the proposals become law the beneficiaries will be worse off.
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8

Badenhorst-Weiss, J. A., and A. S. Tolmay. "Relationship Value, Trust And Supplier Retention In South African Automotive Supply Chains." Journal of Applied Business Research (JABR) 32, no. 5 (September 1, 2016): 1329. http://dx.doi.org/10.19030/jabr.v32i5.9762.

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Suppliers have a particular role to play in assuring competitiveness in supply chains. This article investigates the relationship between first and second tier suppliers in automotive supply chains in South Africa. Automotive component suppliers (first tier suppliers to assemblers (OEMS) such as Toyota) should make an extra effort to retain their suppliers (second tier), particularly suppliers of strategic parts, to assure the best value adding by the suppliers in the highly competitive supply chain landscape. To assure best value from suppliers they need to be retained in an active trusting, long term, collaborative relationship. The more the customer trusts the supplier, the higher the perceived value of the relationship and the more likely parties will work together to retain the business relationship. The aim of this quantitative study amongst first tier suppliers is to obtain more insight into the relationships and the hierarchical correlation between the relationship value, trust and supplier retention in automotive supply chains in South Africa. With a regression analysis it was found that both trust and relationship value are substantial predictors of supplier retention, but trust is more important for supplier retention.
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9

Nsibande, Mduduzi, and Douw Gert Brand Boshoff. "An investigation into the investment decision-making practices of South African institutional investors." Property Management 35, no. 1 (February 20, 2017): 67–88. http://dx.doi.org/10.1108/pm-09-2015-0050.

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Purpose The South African listed property market has changed its legal basis from property loan stock companies and property unit trusts to adopt the more familiar international structure, real estate investment trusts. The main distinction is how shareholding is structured and investment returns are paid out to shareholders, which results in a different tax treatment. It is hoped that this change would attract more foreign investment, but it is questionable if this is sufficient to convince global investors who, amidst a seeming worsening of the stability in the political and economic environment, would probably need more insight into aspects such as investment decision making within these South African organisations. The paper aims to discuss these issues. Design/methodology/approach Using a balanced scorecard (BSC) framework, this study investigates the relevance of investment decision-making frameworks in South Africa. A survey using a sample of institutional investors that are included in the South African Property Market Index was conducted. Findings The study found similarities in decision-making priorities of South African institutional investors to those of previous studies. With the focus on retail property, tenant mix and secondary to that, quality of the centre management team is found to be important for forecasting expected returns in a retail investment decision environment. Diversification strategies were found to have similar results to previous studies, leaning more towards geographic location than economic location. Further, the study suggested the use of a BSC framework, linking the financial information and different financial ratios to nonfinancial aspects that need specific consideration in a retail investment environment. Research limitations/implications Retail property is considered to be of particular concern due to the business enterprise value that could be created if superior management techniques are applied. The investment decision stage concerned with forecasting expected returns relies on financial and quantitative models such as those derived from Modern Portfolio Theory. In a shopping mall environment, however, future performance is driven by nonfinancial factors, for example, tenant mix and superior customer experience. Therefore, forecasting expected returns in a retail environment requires a nuanced approach relative to other commercial property sectors. Originality/value The paper is considered to be original in its analysis of the retail real estate market in South Africa. This offers new insight into retail properties specifically, but also how investors in South Africa react to decision-making practices. This adds value in the internationalisation of the property market and the consistency and transparent practices applied globally.
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Tsaurai, Kunofiwa. "Critical success factors of unit trusts investments. A case study approach." Corporate Ownership and Control 12, no. 3 (2015): 401–8. http://dx.doi.org/10.22495/cocv12i3c4p1.

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This study mainly focused on investigating the critical success factors of unit trusts using a case study approach. Countries that were part of the case study analysis include South Africa, Zimbabwe, Malaysia, United Kingdom and Singapore. Very few studies have so far focused on the critical success factors of unit trusts. Although some empirical studies have revealed the conditions under which unit trusts can be said to be viable, it appears the literature on the critical success factors on unit trusts is very scant. Lambrechts (1999), Woodlin (2003) and Nicoll (2005) are some of the few empirical researchers who explained unit trusts viability or success. However, the absence of focus on critical success factors of unit trusts among previous empirical studies prompted this study. This study revealed the following as critical success factors of unit trusts. These include unit trusts public education, better disclosure standards, government support, effective unit trusts products distribution channels, deregulation of unit trusts industry, stringent and prudent unit trusts regulation, deregulation of service charges and management fees, absence of trustee monopoly, relaxed exchange control regulations, unit trusts differentiation strategy, fund management specialization, financial sector liberalization, improved unit trusts regulation and favourable tax incentives. The study recommends that authorities should ensure these critical success factors are in place and well implemented to ensure the viability of unit trusts in their countries
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Dissertations / Theses on the topic "Trusts – South Africa"

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Lötter, Therésilda Sieglinde. "The continued viability of the discretionary Inter vivos trust as an instrument for estate planning." Thesis, Rhodes University, 2007. http://hdl.handle.net/10962/d1006148.

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The purpose of this study is to determine whether a discretionary inter vivos trust is still an effective instrument for estate planning. The process of estate planning, the role the trust plays in it and the background to the trust are described. The taxability and tax saving opportunities when the trust are utilised are discussed in the light of the Estate Duty Act, 45 of 1955, the Income Tax Act, 58 of 1962 (including the Eighth Schedule thereof) and the Transfer Duty Act, 40 of 1949. The opinions of tax and legal authorities in articles and relevant case law are also discussed. The impact of the "letter of wishes" on the stipulations of the trust deed is examined. Amendments to the Income Tax Act have placed a limit on the use of a trust for estate planning through a number of anti-avoidance measures, the introduction of a capital gains tax (in the Eighth Schedule) and the imposition of a high tax rate. The increase in the deduction granted in arriving at the dutiable amount of an estate, in terms of section 4A of the Estate Duty Act, from R1 500 000 to R2 500 000 has imposed a further limit on the use of the trust as an instrument in estate planning. The research demonstrates that, notwithstanding the amendments to the Income Tax Act, the trust still is a viable instrument, mainly because the trust operates as a conduit and because of its potential use in dividing taxable income amongst a number of beneficiaries. The stipulations included in the trust deed and the "letter of wishes" (if one exists), must be thought through carefully when estate planning is done, as it can give rise to the application of the general and specific anti-avoidance provisions as included in sections 7 and 103 of this Act. The research also concludes that, in assessing the effectiveness of the trust as an instrument in tax planning, the disadvantage of paying the higher transfer duty when the immovable asset is transferred to the trust should be weighed up against the possible saving in income tax and estate duty at a later stage. It is also clear that most assets owned by the trust are tax neutral, whilst many of the amendments under discussion deal with the taxability of trust income. The quantitative considerations underlying the use of the trust as part of the estate plan, remain unchanged. The research concludes by providing a framework of quantitative and qualitative criteria that can be used by an estate planner to determine whether it will be advantageous to transfer an asset to the trust to achieve the objectives of the estate plan.
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Stafford, Rowan Bell. "A legal-comparative study of the interpretation and application of the doctrines of the sham and the alter-ego in the context of South African trust law: the dangers of translocating company law principles into trust law." Thesis, Rhodes University, 2011. http://hdl.handle.net/10962/d1003210.

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This thesis analyses the doctrines of the sham and the alter-ego and their application to the law of trusts in South Africa. Following an initial examination of the historical development of the law of trusts in English law and the principles of equity law, the study focuses on the current legal status of the trust inter vivos in South Africa and the similarities to its English forerunner. The work traces the sham doctrine back to its origins in English law, where the term “sham” was first used in the context of fraud and dishonesty in cases involving matters arising from hire-purchase agreements, and explains how it gradually began to find its place in the law of trusts. During the exploration, the work highlights the cornerstone of the sham doctrine’s development, the Snook test, which in effect became the internationally accepted guideline for any sham trust enquiry. In terms of the alter-ego doctrine, the work highlights the birth of the principle in Australian law and the doctrine’s immediate reception into other common law jurisdictions and its resultant development. The growth, maturity and popularity of the doctrines are key to the thesis and, in the course of the investigation, the study provides a legal-comparative analysis of the treatment of the doctrines in the context of trusts against that in other common law countries. The study then shifts its focus to South Africa’s interpretation and application of these doctrines in trust law, and reveals the erroneous judicial development in which the courts have in some instances mistakenly replaced the sham doctrine with the company law doctrine of piercing the corporate veil or, in other instances, have erroneously conflated the two trust doctrines. The results highlight a breach of a fundamental rule observed overseas – the “no half way house” rule, which specifically cautions against South Africa’s chosen direction when allowing the lifting of a trust’s veil. The study closes with suggestions as to how the country could reconcile the problems underlined in the thesis by means of law reform, as well as offering practical advice for settlors, trustees and beneficiaries, the core of which is given in the handbook that accompanies this thesis.
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Breetzke, Michael. "The taxation of Real Estate Investment Trusts (REIT) in South Africa." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020001.

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Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had different taxation rules applied to them, as they differed in legal entity, i.e. a trust versus a company. The different types of entity were historically a deterrent to foreign investors who preferred to invest in countries that had the REIT structure and certain tax dispensations. The National Treasury and the South African Revenue Service (SARS) decided to collaborate in this matter so as to encourage foreign property investment, and launched with effect from 1 April 2013, a new REIT tax dispensation for investors in property portfolios. The REIT created a unified regime in South Africa. All portfolios wanting to call themselves REITs had to qualify under certain requirements, and then they would be eligible for the new section 25BB tax dispensation. The South African REIT market is relatively new when compared to the Australian REIT market, which is the second largest in the world. The Australian REIT market has been around for approximately forty three years more than the South African REIT market. The Australian REIT regime is analysed in terms of how REITs are taxed in that country. The final chapter provides a comparison between the South African and Australian REIT regimes. The major differences are identified as to how each country taxes the REITs and the respective shareholders, and from these a few proposals are made which could improve the South African REIT regime in order for it to stand up to worldwide scrutiny.
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Marais, Madelein. "The taxation of income and expenditure of trusts in South Africa." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9619.

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The use of trusts remains popular in South Africa. Trusts are often perceived to solve all problems but the tax law provisions applicable to trusts are often highly complicated causing the person making use of the trust to be stepping into a minefield. The formation of a trust has for many years been a very popular financial planning tool for various reasons. SARS has been clamping down on trusts and with the introduction of capital gains tax and transfer duty the use of trusts has lost some of its appeal. Trust has however remained a very useful estate planning tool, so useful that the Katz Commission proposed that the use of trusts as a "generation skipping device" should be curtailed and that trusts should be subject to a capital tax at periodic intervals on the market value of their net assets. This has not been implemented yet but should be kept in mind for the future. This research paper has an in depth look at the taxation of the income and expenditure of trusts as it currently stands.
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Sogoni, Zanele. "The taxation of income and expenditure of trusts in South Africa." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4558.

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For many decades men have made provisions for their illegitimate children and mistresses by using secret trusts ' hiding their embarrassing secrets from their families and friends. Many politicians and other public figures have been known to transfer assets to a trustee to manage in secret in order to avoid conflict of interest. Businesses employ trusts to protect the interests of debenture holders, to manage pension funds and to create employee share purchase and management incentive schemes. Parents set up trusts to preserve funds for their children, others to support a religious or social cause. For decades the trust has been a key tool in estate planning for wealthier individuals and for a very long time trusts have been described as cosy vehicles for tax avoidance. But recently, as a result of the changes in the tax legislation, trusts have received some bad press.
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Bain, Craig. "The taxation of trusts in South Africa: Critical analysis of Section 7C." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29608.

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The purpose of this dissertation was to critically analyse the recently introduced section 7C of the Income Tax Act, 58 of 1962 (ITA) with the aim of determining whether section 7C achieved its stated objective. Although aimed at tax abuse through the use of trusts, the section is a further limitation on trusts, a vehicle that has been affected by numerous legislative amendments over the past couple of decades. The introduction of section 7C of the ITA is directly in line with the existing section 7 as well as international trends including the Base Erosion and Profit Shifting (BEPS) final reports. As globalisation accelerates and data becomes more readily available to both developed and developing economies the transparency of structures will become more evident and the previously utilised loopholes will close. Additionally, the current economic downturn in South Africa (SA), and globally, is likely to result in more aggressive revenue authorities. Taxpayers will have to ensure that they receive appropriate advice and that tax is considered at the outset of structure development opposed to being an afterthought following the commercial agendas. Further, there is currently room for the application of sections 7C, 7(5) and 7(8) simultaneously in specific circumstances which may result in the application of both donations and income tax. The question remains as to whether the application of these section is fair and/or correct. I think it is probably difficult to argue that it is not at this stage. Finally, it is submitted that the question raised by this dissertation – does section 7C of the ITA achieve its stated objective (the prevention of tax evasion through interest free loans) has been answered in the affirmative.
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Naidoo, Loganathan. "An evaluation of the use of testamentary and Inter vivos trusts as estate-planning vehicles and the development of holistic estate-planning models involving the use of these trusts." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008100.

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Trusts are subject to multiple fOl1lls of legislative regulation dealing with taxation and governance. Trusts were widely used by planners as taxavoidance shelters. Tax legislation was amended to subject trusts, other than special trusts as defined, to the highest income tax rate of forty percent, in tel1llS of section 5(2) of the Income Tax Act, 58 of 1962. The inter vivos trust is also subject to a wide range of anti-avoidance measures, including those contained in sub-sections (3) to (8) of section 7 of the Income Tax Act and Part X of the Eighth Schedule to the Act, as well as the general anti -avoidance measures in section 103. These measures impact negatively on the use of trusts for estate-planning purposes. The research objective was to evaluate the use of testamentary and inter vivos trusts for estate-planning purposes and to develop a holistic estate-planniD.g model incorporating these planning instruments. Both the testamentary trust and the inter vivos trust were evaluated against broad principles of effective estate planning and the taxes and duties applicable to them. The research also reviewed the writings of financial planners on various techniques and models used for estate planning, as wells as case studies documented in the literature. The research developed and evaluated holistic estate-planning models incorporating testamentary trusts and inter vivos trusts, respectively. By neutralizing the effects of various taxes and duties, it was demonstrated that it is possible to develop an estate plan that satisfies most of the requirements of effective estate planning.
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Rahman, Latiefa (nee Manie). "Defining the concept "Fiduciary Duty" in the South African law of trusts." Thesis, University of the Western Cape, 2006. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7366_1205415700.

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An aspect of the South African law of trusts which has, despite the abovementioned evolution of South African trust law, not been clarified, is the ambit of a trustee's fiduciary duty. This, however, is not only the position in South Africa, but Scotland and, until recently, England as well. It is opined that the "
fiduciary obligation"
is a concept in search of a principle. Thus, the aim of the present research was to define this concept in terms of the South African trust law context.

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Olaifa, Ayodeji. "The impact of pension fund investments on economic development in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1015971.

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Pension fund investments have been under the spotlight lately, particularly on the back of the recent global financial and economic crisis that resulted in a significant reduction in pension fund assets across economies. Increased poverty levels and high financial indebtedness abound, as workers grapple with retrenchments, reduction in retirement benefits and reduced wages. This is causing a re-assessment of investment strategies of pension funds across the globe, and increasing support for the argument that, the traditional equity/government bond asset allocation is out - fashioned in a world of lower returns and wider choices. Pension funds by virtue of their size, can impact the society directly and/or indirectly through investments in companies that incorporate environmental, social and governance issues in their corporate behaviours, or in dedicated socially responsible investment funds or other forms of alternative investments. This study sought to provide a link between the investment patterns of pension funds and national economic development. An in-depth literature review was undertaken, and investments impacts were assessed by looking at published reports of select funds and corporations. Pension funds are an integral part of a nation‟s economy. This research work established the various dimensions in which pension fund investments can impact the socio economic development of a country, especially in developing countries, where there exists a huge infrastructural and economic gap among different sectors of the economy. Pension funds are workers capital, and therefore should be invested in a manner that will benefit workers, and these benefits cannot be restricted to mere financial benefits, it should be able to generate social, financial and environmental benefits, and in a sustainable way.
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Hirschbeck, Lisa. "Encouraging individual retirement savings in South Africa." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017535.

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Many South Africans may not have adequate retirement savings when they retire and this has the effect of a low income replacement ratio on retirement that may lead to a decrease in the standard of living of the retiree and in extreme cases the retiree becoming dependent on their family and the government. Owing to this trend of no or inadequate retirement savings, South Africa embarked on a retirement reform journey in 2004. The goal of this research is to determine whether the retirement reform mechanisms outlined by National Treasury would encourage individual retirement savings that should assist South Africans to achieve stability of income in their retirement. This research analysed the current retirement savings options and vehicles available for South Africans, the current tax incentives and disincentives and reviewed the proposed changes to tax incentives and disincentives during the accumulation phase of retirement savings and explained how these proposed tax incentives are harmonised for the accumulation phase of retirement. The research explained how National Treasury aims to limit pre-retirement withdrawals and how it intends to encourage the annuitisation of post-retirement benefits. The penultimate chapter of this research measured the effect (by making certain assumptions) of the changes proposed by National Treasury on the income replacement ratio of the retiree. Throughout the research comparisons were made between The OECD Roadmap for the good design of defined contribution pension plans and National Treasury’s proposals. This research did not directly address the effect of increased life expectancies on retirement savings or increases in youth unemployment and the effect that this may have on retirement savings. The effect of financial charges levied on retirement savings on the income replacement ratio of a retiree was also not explored. Furthermore, not all pension funds are regulated by the Pension Funds Act and how these pension funds can be brought within the purview of the Pension Funds Act was not investigated. Automatic enrolment of retirement savings for all employees in South Africa in retirement vehicles is a further research area that could be addressed.
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Books on the topic "Trusts – South Africa"

1

Lynette, Olivier, ed. The taxation of trusts in South Africa. Cape Town: Siber Ink, 2009.

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E, Brossman Mark, ed. Pension fund divestiture in South Africa. [Brookfield, Wis.]: International Foundation of Employee Benefit Plans, 1985.

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Micou, Ann McKinstry. U.S.-related corporate trusts in South Africa: An introduction and a guide. New York, NY (809 United Nations Plaza, New York 10017-3580): Institute of International Education, 1989.

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Africa, South. Pension Funds Act 24 of 1956 & regulations: General Pensions Act 29 of 1979 ; Government Employees Pension Law, 1996 (Proclamation 21 of 1996). Edited by Juta Law (Firm). 4th ed. Claremont: Juta Law, 2011.

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Edwin, Cameron, ed. Honoréʼs South African law of trusts. 4th ed. Cape Town: Juta, 1992.

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Cameron, Edwin. Honoré's South African law of trusts. 5th ed. Lansdowne: Juta, 2002.

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The South African law of trusts. 3rd ed. Cape Town: Juta, 1985.

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Toit, F. Du. South African trust law: Principles and practice. Durban: Butterworths, 2002.

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Toit, F. Du. South African trust law: Principles and practice. 2nd ed. Durban: LexisNexis, 2007.

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Micou, Ann McKinstry. South African trusts/foundations. New York, NY (809 United Nations Plaza, New York 10017-3580): Institute of International Education, 1991.

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Book chapters on the topic "Trusts – South Africa"

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Bam-Hutchison, June. "Decolonising Historiography in South Africa." In History in a Post-Truth World, 235–50. First edition. | New York : Routledge, 2021. | Series: Routledge approaches to history ; 39: Routledge, 2020. http://dx.doi.org/10.4324/9780429319204-16.

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du Toit, Pierre, and Hennie Kotzé. "Interpersonal Relations: Trust, Tolerance, and Gender." In Liberal Democracy and Peace in South Africa, 91–132. New York: Palgrave Macmillan US, 2011. http://dx.doi.org/10.1057/9780230116320_5.

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Christie, Kenneth. "Introduction." In The South African Truth Commission, 1–8. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_1.

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Christie, Kenneth. "A Brief History of Apartheid: Contentious Histories." In The South African Truth Commission, 9–35. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_2.

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Christie, Kenneth. "Comparing Truth Commissions." In The South African Truth Commission, 36–64. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_3.

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Christie, Kenneth. "Negotiating the Truth in Times of Transition." In The South African Truth Commission, 65–93. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_4.

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Christie, Kenneth. "The Role of the TRC in Nation Building." In The South African Truth Commission, 94–119. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_5.

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Christie, Kenneth. "The Question of Amnesty and Justice." In The South African Truth Commission, 120–41. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_6.

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Christie, Kenneth. "Towards Reconciliation or Deepening the Wounds?" In The South African Truth Commission, 142–72. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_7.

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Christie, Kenneth. "The Truth Commission: Memory and Change." In The South African Truth Commission, 173–87. London: Palgrave Macmillan UK, 2000. http://dx.doi.org/10.1057/9780333983140_8.

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Conference papers on the topic "Trusts – South Africa"

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Megaw, Greg, and Stephen V. Flowerday. "Phishing within e-commerce: A trust and confidence game." In 2010 Information Security for South Africa (ISSA). IEEE, 2010. http://dx.doi.org/10.1109/issa.2010.5588333.

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Isherwood, Donovan, and Marijke Coetzee. "Enhancing Digital Business Ecosystem trust and reputation with centrality measures." In 2011 Information Security for South Africa (ISSA). IEEE, 2011. http://dx.doi.org/10.1109/issa.2011.6027535.

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Mpofu, Nkosinathi, and Wynand J. C. van Staden. "Evaluating the severity of trust to identity- management-as-a-service." In 2017 Information Security for South Africa (ISSA). IEEE, 2017. http://dx.doi.org/10.1109/issa.2017.8251778.

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Kearney, WD, and HA Kruger. "Considering the influence of human trust in practical social engineering exercises." In 2014 Information Security for South Africa (ISSA). IEEE, 2014. http://dx.doi.org/10.1109/issa.2014.6950509.

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Galpin, Ryan, and Stephen V. Flowerday. "Online social networks: Enhancing user trust through effective controls and identity management." In 2011 Information Security for South Africa (ISSA). IEEE, 2011. http://dx.doi.org/10.1109/issa.2011.6027520.

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Mpofu, Nkosinathi, and Wynand JC van Staden. "A survey of trust issues constraining the growth of Identity Management-as-a-Service(IdMaaS)." In 2014 Information Security for South Africa (ISSA). IEEE, 2014. http://dx.doi.org/10.1109/issa.2014.6950490.

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Burke, Ivan Daniel, Renier van Heerden, and Martin S. Olivier. "Analysing the fairness of trust-based Mobile Ad hoc Network protocols: Comparing the fairness of AODV and TAODV protocols in scenario driven simulations." In 2011 Information Security for South Africa (ISSA). IEEE, 2011. http://dx.doi.org/10.1109/issa.2011.6027528.

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Mgozi, Thembayena, and Richard Weeks. "The impact of cloud computing on the transformation of healthcare system in South Africa." In 2015 ITU Kaleidoscope: Trust in the Information Society (K-2015). IEEE, 2015. http://dx.doi.org/10.1109/kaleidoscope.2015.7383636.

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Nurick, S., L. Boyle, O. Allen, G. Morris, and J. Potgieter. "An Investigation into the Relatively Low Uptake of Residential Stock within South African Real Estate Investmennt Trusts." In 18th African Real Estate Society Conference. African Real Estate Society, 2018. http://dx.doi.org/10.15396/afres2018_138.

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Steyn, Lambertus J., and Tendani Mawela. "A Trust-based e-Commerce Decision-making Model for South African Citizens." In the Annual Conference of the South African Institute of Computer Scientists and Information Technologists. New York, New York, USA: ACM Press, 2016. http://dx.doi.org/10.1145/2987491.2987496.

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Reports on the topic "Trusts – South Africa"

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Tull, Kerina. Social Inclusion and Immunisation. Institute of Development Studies (IDS), February 2021. http://dx.doi.org/10.19088/k4d.2021.025.

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The current COVID-19 epidemic is both a health and societal issue; therefore, groups historically excluded and marginalised in terms of healthcare will suffer if COVID-19 vaccines, tests, and treatments are to be delivered equitably. This rapid review is exploring the social and cultural challenges related to the roll-out, distribution, and access of COVID-19 vaccines, tests, and treatments. It highlights how these challenges impact certain marginalised groups. Case studies are taken from sub-Saharan Africa (the Democratic Republic of Congo, South Africa), with some focus on South East Asia (Indonesia, India) as they have different at-risk groups. Lessons on this issue can be learned from previous pandemics and vaccine roll-out in low- and mid-income countries (LMICs). Key points to highlight include successful COVID-19 vaccine roll-out will only be achieved by ensuring effective community engagement, building local vaccine acceptability and confidence, and overcoming cultural, socio-economic, and political barriers that lead to mistrust and hinder uptake of vaccines. However, the literature notes that a lot of lessons learned about roll-out involve communication - including that the government should under-promise what it can do and then over-deliver. Any campaign must aim to create trust, and involve local communities in planning processes.
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African Open Science Platform Part 1: Landscape Study. Academy of Science of South Africa (ASSAf), 2019. http://dx.doi.org/10.17159/assaf.2019/0047.

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This report maps the African landscape of Open Science – with a focus on Open Data as a sub-set of Open Science. Data to inform the landscape study were collected through a variety of methods, including surveys, desk research, engagement with a community of practice, networking with stakeholders, participation in conferences, case study presentations, and workshops hosted. Although the majority of African countries (35 of 54) demonstrates commitment to science through its investment in research and development (R&D), academies of science, ministries of science and technology, policies, recognition of research, and participation in the Science Granting Councils Initiative (SGCI), the following countries demonstrate the highest commitment and political willingness to invest in science: Botswana, Ethiopia, Kenya, Senegal, South Africa, Tanzania, and Uganda. In addition to existing policies in Science, Technology and Innovation (STI), the following countries have made progress towards Open Data policies: Botswana, Kenya, Madagascar, Mauritius, South Africa and Uganda. Only two African countries (Kenya and South Africa) at this stage contribute 0.8% of its GDP (Gross Domestic Product) to R&D (Research and Development), which is the closest to the AU’s (African Union’s) suggested 1%. Countries such as Lesotho and Madagascar ranked as 0%, while the R&D expenditure for 24 African countries is unknown. In addition to this, science globally has become fully dependent on stable ICT (Information and Communication Technologies) infrastructure, which includes connectivity/bandwidth, high performance computing facilities and data services. This is especially applicable since countries globally are finding themselves in the midst of the 4th Industrial Revolution (4IR), which is not only “about” data, but which “is” data. According to an article1 by Alan Marcus (2015) (Senior Director, Head of Information Technology and Telecommunications Industries, World Economic Forum), “At its core, data represents a post-industrial opportunity. Its uses have unprecedented complexity, velocity and global reach. As digital communications become ubiquitous, data will rule in a world where nearly everyone and everything is connected in real time. That will require a highly reliable, secure and available infrastructure at its core, and innovation at the edge.” Every industry is affected as part of this revolution – also science. An important component of the digital transformation is “trust” – people must be able to trust that governments and all other industries (including the science sector), adequately handle and protect their data. This requires accountability on a global level, and digital industries must embrace the change and go for a higher standard of protection. “This will reassure consumers and citizens, benefitting the whole digital economy”, says Marcus. A stable and secure information and communication technologies (ICT) infrastructure – currently provided by the National Research and Education Networks (NRENs) – is key to advance collaboration in science. The AfricaConnect2 project (AfricaConnect (2012–2014) and AfricaConnect2 (2016–2018)) through establishing connectivity between National Research and Education Networks (NRENs), is planning to roll out AfricaConnect3 by the end of 2019. The concern however is that selected African governments (with the exception of a few countries such as South Africa, Mozambique, Ethiopia and others) have low awareness of the impact the Internet has today on all societal levels, how much ICT (and the 4th Industrial Revolution) have affected research, and the added value an NREN can bring to higher education and research in addressing the respective needs, which is far more complex than simply providing connectivity. Apart from more commitment and investment in R&D, African governments – to become and remain part of the 4th Industrial Revolution – have no option other than to acknowledge and commit to the role NRENs play in advancing science towards addressing the SDG (Sustainable Development Goals). For successful collaboration and direction, it is fundamental that policies within one country are aligned with one another. Alignment on continental level is crucial for the future Pan-African African Open Science Platform to be successful. Both the HIPSSA ((Harmonization of ICT Policies in Sub-Saharan Africa)3 project and WATRA (the West Africa Telecommunications Regulators Assembly)4, have made progress towards the regulation of the telecom sector, and in particular of bottlenecks which curb the development of competition among ISPs. A study under HIPSSA identified potential bottlenecks in access at an affordable price to the international capacity of submarine cables and suggested means and tools used by regulators to remedy them. Work on the recommended measures and making them operational continues in collaboration with WATRA. In addition to sufficient bandwidth and connectivity, high-performance computing facilities and services in support of data sharing are also required. The South African National Integrated Cyberinfrastructure System5 (NICIS) has made great progress in planning and setting up a cyberinfrastructure ecosystem in support of collaborative science and data sharing. The regional Southern African Development Community6 (SADC) Cyber-infrastructure Framework provides a valuable roadmap towards high-speed Internet, developing human capacity and skills in ICT technologies, high- performance computing and more. The following countries have been identified as having high-performance computing facilities, some as a result of the Square Kilometre Array7 (SKA) partnership: Botswana, Ghana, Kenya, Madagascar, Mozambique, Mauritius, Namibia, South Africa, Tunisia, and Zambia. More and more NRENs – especially the Level 6 NRENs 8 (Algeria, Egypt, Kenya, South Africa, and recently Zambia) – are exploring offering additional services; also in support of data sharing and transfer. The following NRENs already allow for running data-intensive applications and sharing of high-end computing assets, bio-modelling and computation on high-performance/ supercomputers: KENET (Kenya), TENET (South Africa), RENU (Uganda), ZAMREN (Zambia), EUN (Egypt) and ARN (Algeria). Fifteen higher education training institutions from eight African countries (Botswana, Benin, Kenya, Nigeria, Rwanda, South Africa, Sudan, and Tanzania) have been identified as offering formal courses on data science. In addition to formal degrees, a number of international short courses have been developed and free international online courses are also available as an option to build capacity and integrate as part of curricula. The small number of higher education or research intensive institutions offering data science is however insufficient, and there is a desperate need for more training in data science. The CODATA-RDA Schools of Research Data Science aim at addressing the continental need for foundational data skills across all disciplines, along with training conducted by The Carpentries 9 programme (specifically Data Carpentry 10 ). Thus far, CODATA-RDA schools in collaboration with AOSP, integrating content from Data Carpentry, were presented in Rwanda (in 2018), and during17-29 June 2019, in Ethiopia. Awareness regarding Open Science (including Open Data) is evident through the 12 Open Science-related Open Access/Open Data/Open Science declarations and agreements endorsed or signed by African governments; 200 Open Access journals from Africa registered on the Directory of Open Access Journals (DOAJ); 174 Open Access institutional research repositories registered on openDOAR (Directory of Open Access Repositories); 33 Open Access/Open Science policies registered on ROARMAP (Registry of Open Access Repository Mandates and Policies); 24 data repositories registered with the Registry of Data Repositories (re3data.org) (although the pilot project identified 66 research data repositories); and one data repository assigned the CoreTrustSeal. Although this is a start, far more needs to be done to align African data curation and research practices with global standards. Funding to conduct research remains a challenge. African researchers mostly fund their own research, and there are little incentives for them to make their research and accompanying data sets openly accessible. Funding and peer recognition, along with an enabling research environment conducive for research, are regarded as major incentives. The landscape report concludes with a number of concerns towards sharing research data openly, as well as challenges in terms of Open Data policy, ICT infrastructure supportive of data sharing, capacity building, lack of skills, and the need for incentives. Although great progress has been made in terms of Open Science and Open Data practices, more awareness needs to be created and further advocacy efforts are required for buy-in from African governments. A federated African Open Science Platform (AOSP) will not only encourage more collaboration among researchers in addressing the SDGs, but it will also benefit the many stakeholders identified as part of the pilot phase. The time is now, for governments in Africa, to acknowledge the important role of science in general, but specifically Open Science and Open Data, through developing and aligning the relevant policies, investing in an ICT infrastructure conducive for data sharing through committing funding to making NRENs financially sustainable, incentivising open research practices by scientists, and creating opportunities for more scientists and stakeholders across all disciplines to be trained in data management.
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