Browsing by Subject "discretion"

Now showing 1 - 2 of 2
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    Open Access
    THE UNTOLD STORIES: An exploration of police views regarding the policing of LGBTQI+ hate crimes in Cape Town, Western Cape, South Africa
    (2022) Sichinga, Daniel Lifuka; van der Spuy, Elrena
    In South Africa, despite constitutional safeguards, research has shown Lesbian, Bisexual, Gay, Transgender, Intersex, and Queer (LGBTIQ+) individuals who experience hate-related incidents based on their sexual orientation and gender identity expression (SOGIE) do not report their cases to the police for fear of secondary victimisation. Much of the complaints against the police cite homophobic and heterosexist work cultures that leave victims feeling disenfranchised from accessing justice. While this may be the case, little to no research exists regarding the perceptions, experiences, and challenges faced by frontline police officers in policing LGBTQI+ hate crimes. Drawing on qualitative interviews with 30 police officers from five police stations in the Cape Metropole, South Africa, this research investigates the dynamics underlying the policing of LGBTQI+ hate crimes and the ways in which personal, institutional, and national cultural identities intersect. The research finds that police officers' perceptions of policing LGBTQI+ hate crimes are influenced by societal and institutional culture. Within these spaces, police officers are constantly negotiating parts of their identity to fit society and the SAPS' organisation cultural narratives. The research finds that discretion is central to how police officers conduct the policing of LGBTQI+ hate crimes. Discretion is observed in processes and how they define what constitutes criminality. The research further finds that the policing of LGBTQI+ hate crimes occur in spaces with limited resources. Resource constraints combined with burn-out and low morale negatively impact the SAPS service delivery standards. The research concludes with recommendations of a SOGIE-based hate crimes education for all, improving LGBTQI+-police relations through community liaisons and reducing police officers' stressors to improve employee wellbeing.
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    When is a debt bad or doubtful in terms of the Income Tax Act?
    (2018) Hartley, Ryan; Johnson, Tracy
    Bad debt deductions and doubtful debt allowances provide relief to taxpayers who would be subject to income tax on amounts accrued to them which may never be received. No definition of a bad or doubtful debt is provided in the Income Tax Act. This dissertation considered current legislation, historical court cases, academic writing and the views expressed by SARS through explanatory memoranda and directives in order to establish when a debt becomes bad or doubtful and the extent of the relief granted. This dissertation also considered the future of the doubtful debt allowance in light of the change of accounting standards from IAS 39 to IFRS 9. There are no specific requirements for a debt to become bad or doubtful. Whether a debt is bad is a factual question taking into account all relevant facts. Whether a debt is doubtful and the extent of the allowance granted is determined by the Commissioner, but that determination must be reasonable. The Commissioner relies on IAS 39 rules of impairment as the starting point for determination of a doubtful debt allowance. IFRS 9 determines impairment in a significantly different manner to IAS 39, abandoning the requirement that a “loss event” must have occurred. Adoption of IFRS 9 will result in a change to the determination of doubtful debt allowances, for example, by reducing the generally accepted rate of 25% of identified doubtful debts or by requiring the taxpayer to compile a list of debts which would have qualified as doubtful under IAS 39.