Rhodes University Graduation Ceremony 2017
- Authors: Rhodes University
- Date: 2017
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/58067 , vital:27061
- Description: 2017 Graduation Ceremony, Umsitho Wothweso-Zidanga, Gradeplegtigheid [at] 1820 Settlers National Monument, Thursday, 20 April until Saturday, 22 April 2017.
- Full Text:
- Authors: Rhodes University
- Date: 2017
- Language: English
- Type: text
- Identifier: http://hdl.handle.net/10962/58067 , vital:27061
- Description: 2017 Graduation Ceremony, Umsitho Wothweso-Zidanga, Gradeplegtigheid [at] 1820 Settlers National Monument, Thursday, 20 April until Saturday, 22 April 2017.
- Full Text:
Synthesis, characterisation and evaluation of benzoxaborole-based hybrids as antiplasmodial agents
- Authors: Gumbo, Maureen
- Date: 2017
- Subjects: Malaria Chemotherapy , Antimalarials , Boron compounds , Drug resistance , Plasmodium falciparum , Drug development
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10962/59193 , vital:27456
- Description: Malaria is a mosquito-borne disease, which continues to pose a threat to the entire humanity. About 40% of the world population is estimated to be at risk of infections by malaria. Despite efforts undertaken by scientific community, government entities and international organizations, malaria is still rampant. The major problem is drug resistance, where the Plasmodium spp have over the past decades developed drug resistance against available drugs. In order to counter this problem, novel antimalarial drugs that are efficacious and with novel mode of action are of great necessity. Benzoxaborole derivatives have been shown to exhibit promising antimalarial activity against Plasmodium falciparum strains. Previous studies reported on the compounds such as 6-(2- (alkoxycarbonyl)pyrazinyl-5-oxy)-1,3-dihydro-1-hydroxy-2,1-benzoxaboroles, which showed good antimalarial activity against both W7 and 3D7 strains without significant toxicity. On the other hand, chloroquine (CQ) and cinnamic acids have a wide variety of biological activity including antimalarial activity. Herein, a hybridisation strategy was employed to synthesise new CQ-benzoxaborole and cinnamoyl-benzoxaborole hybrids. CQ-Benzoxaborole 2.12a-c and cinnamoylbenzoxaborole 2.11a-g hydrid molecules were synthesised in low to good yields. Their structural identities were confirmed using conventional spectroscopic techniques (1H and 13C NMR, and mass spectrometry). CQ-benzoxaborole compounds, however, showed instability, and only 2.12b was used for in vitro biological assay and showed activity comparable to CQ. Furthermore, in vitro biological assay revealed that compounds 2.11a-g poorly inhibited the growth of P. falciparum parasites. Interestingly, these compounds, however, exhibited satisfactory activity against Trypanosoma brucei with IC50 = 0.052 μM for compound 2.11g. The cell cytotoxicity assay of all final compounds confirmed that all CQ-benzoxaborole 2.12b and cinnamoyl-benzoxaborole 2.11a-g hybrids were non-toxic against HeLa cell lines. However, efforts to further expand the structure-activity relationship (SAR) of CQbenzoxaborole by increasing the length of the linker with one extra carbon (Scheme 2.10) were not possible as an important precursor 6-formylbenzoxaborole 2.29 could not be synthesized in sufficient yields. , Thesis (MSc) -- Faculty of Faculty of Science, Chemistry, 2017
- Full Text:
- Authors: Gumbo, Maureen
- Date: 2017
- Subjects: Malaria Chemotherapy , Antimalarials , Boron compounds , Drug resistance , Plasmodium falciparum , Drug development
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10962/59193 , vital:27456
- Description: Malaria is a mosquito-borne disease, which continues to pose a threat to the entire humanity. About 40% of the world population is estimated to be at risk of infections by malaria. Despite efforts undertaken by scientific community, government entities and international organizations, malaria is still rampant. The major problem is drug resistance, where the Plasmodium spp have over the past decades developed drug resistance against available drugs. In order to counter this problem, novel antimalarial drugs that are efficacious and with novel mode of action are of great necessity. Benzoxaborole derivatives have been shown to exhibit promising antimalarial activity against Plasmodium falciparum strains. Previous studies reported on the compounds such as 6-(2- (alkoxycarbonyl)pyrazinyl-5-oxy)-1,3-dihydro-1-hydroxy-2,1-benzoxaboroles, which showed good antimalarial activity against both W7 and 3D7 strains without significant toxicity. On the other hand, chloroquine (CQ) and cinnamic acids have a wide variety of biological activity including antimalarial activity. Herein, a hybridisation strategy was employed to synthesise new CQ-benzoxaborole and cinnamoyl-benzoxaborole hybrids. CQ-Benzoxaborole 2.12a-c and cinnamoylbenzoxaborole 2.11a-g hydrid molecules were synthesised in low to good yields. Their structural identities were confirmed using conventional spectroscopic techniques (1H and 13C NMR, and mass spectrometry). CQ-benzoxaborole compounds, however, showed instability, and only 2.12b was used for in vitro biological assay and showed activity comparable to CQ. Furthermore, in vitro biological assay revealed that compounds 2.11a-g poorly inhibited the growth of P. falciparum parasites. Interestingly, these compounds, however, exhibited satisfactory activity against Trypanosoma brucei with IC50 = 0.052 μM for compound 2.11g. The cell cytotoxicity assay of all final compounds confirmed that all CQ-benzoxaborole 2.12b and cinnamoyl-benzoxaborole 2.11a-g hybrids were non-toxic against HeLa cell lines. However, efforts to further expand the structure-activity relationship (SAR) of CQbenzoxaborole by increasing the length of the linker with one extra carbon (Scheme 2.10) were not possible as an important precursor 6-formylbenzoxaborole 2.29 could not be synthesized in sufficient yields. , Thesis (MSc) -- Faculty of Faculty of Science, Chemistry, 2017
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"Let loose in the unthinkable unspeakable": waiting and alterity in Samuel Beckett's trilogy
- Authors: Marais, Jessica
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3917 , vital:20557
- Description: In this thesis, I examine the interrelated roles of waiting and alterity in Samuel Beckett's trilogy of novels: Molloy, Malone Dies and The Unnamable. The conventional understanding of waiting is as an intentional relationship between a waiting subject and an awaited object. This kind of waiting is end-directed, and, in order for it to be worthwhile, the awaited must, at some point, arrive. In the trilogy, however, the awaited never does arrive, and it is my contention that the novels are concerned with an unconventional kind of waiting, which, being without object or end, takes the form of a non-intentional relationship between waiter and awaited. Significantly, through the non-intentional wait, the subject awaits the unawaited. She or he thereby encounters the radically other, or that which cannot be rendered familiar or assimilated in any way – an unthinkable, unspeakable, ungraspable excess that overflows the limits of thought and language. The texts foreground the vexed question of response to such alterity: how can one approach the ungraspable as ungraspable, when it is in the nature of any approach to attempt to grasp? I argue that the texts explore a paradoxical form of "incurious seeking" as an avenue to accommodate the absolutely other.
- Full Text:
- Authors: Marais, Jessica
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3917 , vital:20557
- Description: In this thesis, I examine the interrelated roles of waiting and alterity in Samuel Beckett's trilogy of novels: Molloy, Malone Dies and The Unnamable. The conventional understanding of waiting is as an intentional relationship between a waiting subject and an awaited object. This kind of waiting is end-directed, and, in order for it to be worthwhile, the awaited must, at some point, arrive. In the trilogy, however, the awaited never does arrive, and it is my contention that the novels are concerned with an unconventional kind of waiting, which, being without object or end, takes the form of a non-intentional relationship between waiter and awaited. Significantly, through the non-intentional wait, the subject awaits the unawaited. She or he thereby encounters the radically other, or that which cannot be rendered familiar or assimilated in any way – an unthinkable, unspeakable, ungraspable excess that overflows the limits of thought and language. The texts foreground the vexed question of response to such alterity: how can one approach the ungraspable as ungraspable, when it is in the nature of any approach to attempt to grasp? I argue that the texts explore a paradoxical form of "incurious seeking" as an avenue to accommodate the absolutely other.
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2OS
- Authors: Machanick, Philip
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/439214 , vital:73556 , https://homes.cs.ru.ac.za/philip/Courses/CS2-OS/Cs2ToOS.pdf
- Description: In this book I approach the problem of understanding an OS from the point of view of a C programmer who needs to understand enough of how an OS works to program efficiently and avoid traps and pitfalls arising from not understanding what is happening underneath you. If you have a deep understanding of the memory system, you will not program in a style that loses significant performance by breaking the assumptions of the OS designer. If you have an understanding of how IO works, you can make good use of OS services. As you work through this book you will see other examples.
- Full Text:
- Authors: Machanick, Philip
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/439214 , vital:73556 , https://homes.cs.ru.ac.za/philip/Courses/CS2-OS/Cs2ToOS.pdf
- Description: In this book I approach the problem of understanding an OS from the point of view of a C programmer who needs to understand enough of how an OS works to program efficiently and avoid traps and pitfalls arising from not understanding what is happening underneath you. If you have a deep understanding of the memory system, you will not program in a style that loses significant performance by breaking the assumptions of the OS designer. If you have an understanding of how IO works, you can make good use of OS services. As you work through this book you will see other examples.
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A combinatorial analysis of barred preferential arrangements
- Authors: Nkonkobe, Sithembele
- Date: 2016
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/36228 , vital:24530
- Description: For a non-negative integer n an ordered partition of a set Xn with n distinct elements is called a preferential arrangement (PA). A barred preferential arrangement (BPA) is a preferential arrangement with bars in between the blocks of the partition. An integer sequence an associated with the counting PA's of Xn has been intensely studied over a century and a half in many different contexts. In this thesis we develop a unified combinatorial framework to study the enumeration of BPAs and a special subclass of BPAs. The results of the study lead to a positive settlement of an open problem and a conjecture by Nelsen. We derive few important identities pertaining to the number of BPAs and restricted BPAs of an n element set using generating- functionology. Later we show that the number of restricted BPAs of Xn are intricately related to well-known numbers such as Eulerian numbers, Bell numbers, Poly-Bernoulli numbers and the number of equivalence classes of fuzzy subsets of Xn under some equivalent relation.
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- Authors: Nkonkobe, Sithembele
- Date: 2016
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/36228 , vital:24530
- Description: For a non-negative integer n an ordered partition of a set Xn with n distinct elements is called a preferential arrangement (PA). A barred preferential arrangement (BPA) is a preferential arrangement with bars in between the blocks of the partition. An integer sequence an associated with the counting PA's of Xn has been intensely studied over a century and a half in many different contexts. In this thesis we develop a unified combinatorial framework to study the enumeration of BPAs and a special subclass of BPAs. The results of the study lead to a positive settlement of an open problem and a conjecture by Nelsen. We derive few important identities pertaining to the number of BPAs and restricted BPAs of an n element set using generating- functionology. Later we show that the number of restricted BPAs of Xn are intricately related to well-known numbers such as Eulerian numbers, Bell numbers, Poly-Bernoulli numbers and the number of equivalence classes of fuzzy subsets of Xn under some equivalent relation.
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A comparative physicochemical study of unsymmetrical indium phthalocyanines in the presence of magnetic nanoparticles or quantum dots
- Osifeko, Olawale L, Nyokong, Tebello
- Authors: Osifeko, Olawale L , Nyokong, Tebello
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/188743 , vital:44781 , xlink:href="https://doi.org/10.1080/00958972.2016.1152628"
- Description: Asymmetric indium phthalocyanine (3, containing an NH2 group) was conjugated (via an amide bond) to magnetic nanoparticle (MNP) functionalized with carboxylic acid or glutathione-capped CdTe/ZnSe/ZnO quantum dots to form 3-MNPs or 3-QDs. Techniques such as time-resolved fluorescence measurements, transmission electron microscopy, XPS, elemental analysis, FTIR, NMR (1H, 13C, and cozy), electronic spectroscopy, as well as mass spectroscopy were employed to characterize 3 and its nanoconjugates. The phthalocyanine conjugated to quantum dot (3-QDs) possesses the lowest Фpd higher Ф∆ and ФT as well as longer triplet lifetimes compares to 3-MNPs and free phthalocyanine.
- Full Text:
- Authors: Osifeko, Olawale L , Nyokong, Tebello
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/188743 , vital:44781 , xlink:href="https://doi.org/10.1080/00958972.2016.1152628"
- Description: Asymmetric indium phthalocyanine (3, containing an NH2 group) was conjugated (via an amide bond) to magnetic nanoparticle (MNP) functionalized with carboxylic acid or glutathione-capped CdTe/ZnSe/ZnO quantum dots to form 3-MNPs or 3-QDs. Techniques such as time-resolved fluorescence measurements, transmission electron microscopy, XPS, elemental analysis, FTIR, NMR (1H, 13C, and cozy), electronic spectroscopy, as well as mass spectroscopy were employed to characterize 3 and its nanoconjugates. The phthalocyanine conjugated to quantum dot (3-QDs) possesses the lowest Фpd higher Ф∆ and ФT as well as longer triplet lifetimes compares to 3-MNPs and free phthalocyanine.
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A comparative study of syllables and morphemes as literacy processing units in word recognition: IsiXhosa and SeTswana
- Authors: Probert, Tracy Nicole
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3266 , vital:20415
- Description: Word recognition is a core foundation of reading (Invenizzi and Hayes 2010) and involves interactions of language skills, metalinguistic skills and orthography. The extent of the interaction with one another in reading has yet to be fully explored, especially in the Southern-Bantu languages. This comparative study of isiXhosa and Setswana explores this three-way interaction between language skills (effect of Language of Learning and Teaching (LoLT)), metalinguistic skills (Phonological and Morphological Awareness) and orthography (conjunctivism vs. disjunctivism). This thesis is novel in three respects, (a) a set of linguistic-informed reading measures were developed in isiXhosa and Setswana for the first-time, (b) to my knowledge, the comparisons made and study of Morphological Awareness in the Southern-Bantu languages have never been done, and (c) the use of d-prime as a way of testing for grain size in reading is an innovative approach. Grade 3 and Grade 4 learners were tested on four independent linguistic tasks: an open-ended decomposition task, a Phonological Awareness task, a Morphological Awareness task and an independent reading measure. These tasks were administered to determine the grain size unit (Ziegler and Goswami 2005, Ziegler et al. 2001) which learners use in word recognition, with the grain sizes of syllables and morphemes being studied. Results showed that syllables were the dominant grain size in both isiXhosa and Setswana, with morphemes as secondary grains in isiXhosa. Grain size differed slightly between the two orthographies. These results are reflected in the scores on the metalinguistic tasks. LoLT was not shown to have a significant impact on word recognition in first-language reading. The Psycholinguistic Grain Size Theory (PGST) was found to be the most applicable model of word recognition to the Southern- Bantu languages, as opposed to the Dual-Route Cascade Model and Orthographic Depth Hypothesis. This thesis concludes with suggested adaptations to this theory in order to allow for morpheme grain size to be included. This study has implications for teaching practice and curriculum design, and contributes to a broader understanding of literacy in the foundation phase in the Southern-Bantu languages.
- Full Text:
- Authors: Probert, Tracy Nicole
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: http://hdl.handle.net/10962/3266 , vital:20415
- Description: Word recognition is a core foundation of reading (Invenizzi and Hayes 2010) and involves interactions of language skills, metalinguistic skills and orthography. The extent of the interaction with one another in reading has yet to be fully explored, especially in the Southern-Bantu languages. This comparative study of isiXhosa and Setswana explores this three-way interaction between language skills (effect of Language of Learning and Teaching (LoLT)), metalinguistic skills (Phonological and Morphological Awareness) and orthography (conjunctivism vs. disjunctivism). This thesis is novel in three respects, (a) a set of linguistic-informed reading measures were developed in isiXhosa and Setswana for the first-time, (b) to my knowledge, the comparisons made and study of Morphological Awareness in the Southern-Bantu languages have never been done, and (c) the use of d-prime as a way of testing for grain size in reading is an innovative approach. Grade 3 and Grade 4 learners were tested on four independent linguistic tasks: an open-ended decomposition task, a Phonological Awareness task, a Morphological Awareness task and an independent reading measure. These tasks were administered to determine the grain size unit (Ziegler and Goswami 2005, Ziegler et al. 2001) which learners use in word recognition, with the grain sizes of syllables and morphemes being studied. Results showed that syllables were the dominant grain size in both isiXhosa and Setswana, with morphemes as secondary grains in isiXhosa. Grain size differed slightly between the two orthographies. These results are reflected in the scores on the metalinguistic tasks. LoLT was not shown to have a significant impact on word recognition in first-language reading. The Psycholinguistic Grain Size Theory (PGST) was found to be the most applicable model of word recognition to the Southern- Bantu languages, as opposed to the Dual-Route Cascade Model and Orthographic Depth Hypothesis. This thesis concludes with suggested adaptations to this theory in order to allow for morpheme grain size to be included. This study has implications for teaching practice and curriculum design, and contributes to a broader understanding of literacy in the foundation phase in the Southern-Bantu languages.
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A comparison of muscle fatigue responses between static and quasi-static exertions
- Authors: Nel, Conrad
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/3475 , vital:20502
- Description: Background: This study examined localized muscle fatigue responses from sub-maximal quasi-static work protocols and additionally how it compares to purely static work. The goal was to produce research that enhances the understanding of the demands on muscles during manual work to aid in preventing injuries stemming from localized muscle fatigue. Injury rates remain a problem in manual labour sectors, particularly for the lower back and shoulder regions for the manufacturing, service and construction sectors, and for knee and elbow flexors in the sports sector. Few studies have looked at quasi-static work and what the resulting fatigue characteristics are, especially when compared to purely static or purely dynamic work. This comparison is particularly important due to the fact that risk assessment tools that are currently utilized to assess risk in the working environment are based on fatigue studies that focus on purely static or purely dynamic work. This requires attention as many working situations are neither static nor dynamic, but rather quasi-static in nature, with aspects of both dynamic and static muscle components. The scope of this study only encompasses the comparison between purely static and quasi-static work. Objectives: This study had two objectives, firstly, to determine what the fatigue characteristics of quasi-static work are and how it compares to fully static work. Secondly, to determine whether an underlying static component within an otherwise dynamic muscle force affects localized muscle fatigue compared to quasi-static work that has equal amounts of effort but with no underlying static component. Methods: Four experimental conditions were tested, each on four muscles, namely the medial deltoid, bicep brachii, bicep femoris and erector spinae muscles. To test the two objectives of this study, 16 volunteers performed a five minute fatigue protocol, that either entailed a fully static condition which involved: 1) producing a steady force at 25 percent of maximum voluntary force, 2) a quasi-static condition with fully dynamic muscle force that alternates the required force level between zero and 50 percent of maximum force, 3) a quasi-static condition with an underlying static component of five percent of maximum force, or 4) a quasi-static condition with a large underlying static component of 15 percent of maximum force. All the experimental conditions in this study had the same average workload of 25 percent of maximum voluntary force over time and thus total workload. The dependant variables of interest were ratings of perceived exertion, changes in muscle fibre recruitment (% of maximum EMG activity), maximum force and center frequency from a spectral analysis of the surface electromyography. These were measured throughout the protocols at one minute intervals to determine how muscle fatigue progressed, and how the fatigue responses differed between conditions. Results: The data from comparing fully static and quasi-static work showed that of the variables measured, the rating of perceived exertion (RPE) and maximum force data indicated that for bicep brachii and bicep femoris muscles, fully static work is more fatiguing than work that alternates between zero and 50 percent of maximum force. The results for the medial deltoid and erector spinae muscles were inconclusive. The findings regarding the comparison between quasi-static conditions with and without an underlying static component revealed that an underlying static component results in greater fatigue when compared to a quasi-static condition with no static component. The results may also suggest that a larger static component coupled with a smaller peak force results in less fatigue than a condition with a small underlying static component coupled with a higher peak force in some scenarios, provided total work is kept constant. All conditions had to have the same workload in order to be validly compared and thus the condition with a larger underlying static component had a lower peak force compared to the condition with no underlying static component or the condition with a small underlying static component. Conclusions: This study presented evidence that quasi-static work does not induce fatigue when measured by RPE and drop in maximum force in the same way as static work. Additionally, the results indicate that a larger underlying static component does not necessarily fatigue a muscle faster if the overall workload is kept constant. However, the results do suggest that any underlying static component will increase the demand on a muscle when compared to a muscle exertion with no static component. When considering the available literature on how muscles fatigue during low level static contractions, the current understanding is that the larger the force during a static contraction, the faster the onset of fatigue and decrements in performance occur. The results of this study suggest that this same relationship cannot be applied to quasi-static work where an underlying static component is part of an otherwise dynamic muscle force. Thus total workload or peak force may play a larger role than the static muscle exertion in some scenarios.
- Full Text:
- Authors: Nel, Conrad
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/3475 , vital:20502
- Description: Background: This study examined localized muscle fatigue responses from sub-maximal quasi-static work protocols and additionally how it compares to purely static work. The goal was to produce research that enhances the understanding of the demands on muscles during manual work to aid in preventing injuries stemming from localized muscle fatigue. Injury rates remain a problem in manual labour sectors, particularly for the lower back and shoulder regions for the manufacturing, service and construction sectors, and for knee and elbow flexors in the sports sector. Few studies have looked at quasi-static work and what the resulting fatigue characteristics are, especially when compared to purely static or purely dynamic work. This comparison is particularly important due to the fact that risk assessment tools that are currently utilized to assess risk in the working environment are based on fatigue studies that focus on purely static or purely dynamic work. This requires attention as many working situations are neither static nor dynamic, but rather quasi-static in nature, with aspects of both dynamic and static muscle components. The scope of this study only encompasses the comparison between purely static and quasi-static work. Objectives: This study had two objectives, firstly, to determine what the fatigue characteristics of quasi-static work are and how it compares to fully static work. Secondly, to determine whether an underlying static component within an otherwise dynamic muscle force affects localized muscle fatigue compared to quasi-static work that has equal amounts of effort but with no underlying static component. Methods: Four experimental conditions were tested, each on four muscles, namely the medial deltoid, bicep brachii, bicep femoris and erector spinae muscles. To test the two objectives of this study, 16 volunteers performed a five minute fatigue protocol, that either entailed a fully static condition which involved: 1) producing a steady force at 25 percent of maximum voluntary force, 2) a quasi-static condition with fully dynamic muscle force that alternates the required force level between zero and 50 percent of maximum force, 3) a quasi-static condition with an underlying static component of five percent of maximum force, or 4) a quasi-static condition with a large underlying static component of 15 percent of maximum force. All the experimental conditions in this study had the same average workload of 25 percent of maximum voluntary force over time and thus total workload. The dependant variables of interest were ratings of perceived exertion, changes in muscle fibre recruitment (% of maximum EMG activity), maximum force and center frequency from a spectral analysis of the surface electromyography. These were measured throughout the protocols at one minute intervals to determine how muscle fatigue progressed, and how the fatigue responses differed between conditions. Results: The data from comparing fully static and quasi-static work showed that of the variables measured, the rating of perceived exertion (RPE) and maximum force data indicated that for bicep brachii and bicep femoris muscles, fully static work is more fatiguing than work that alternates between zero and 50 percent of maximum force. The results for the medial deltoid and erector spinae muscles were inconclusive. The findings regarding the comparison between quasi-static conditions with and without an underlying static component revealed that an underlying static component results in greater fatigue when compared to a quasi-static condition with no static component. The results may also suggest that a larger static component coupled with a smaller peak force results in less fatigue than a condition with a small underlying static component coupled with a higher peak force in some scenarios, provided total work is kept constant. All conditions had to have the same workload in order to be validly compared and thus the condition with a larger underlying static component had a lower peak force compared to the condition with no underlying static component or the condition with a small underlying static component. Conclusions: This study presented evidence that quasi-static work does not induce fatigue when measured by RPE and drop in maximum force in the same way as static work. Additionally, the results indicate that a larger underlying static component does not necessarily fatigue a muscle faster if the overall workload is kept constant. However, the results do suggest that any underlying static component will increase the demand on a muscle when compared to a muscle exertion with no static component. When considering the available literature on how muscles fatigue during low level static contractions, the current understanding is that the larger the force during a static contraction, the faster the onset of fatigue and decrements in performance occur. The results of this study suggest that this same relationship cannot be applied to quasi-static work where an underlying static component is part of an otherwise dynamic muscle force. Thus total workload or peak force may play a larger role than the static muscle exertion in some scenarios.
- Full Text:
A corpus-based approach to writing in German as a foreign language in the South African tertiary context
- Authors: Ortner, Gwyndolen Jeanie
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3660 , http://hdl.handle.net/10962/d1021256
- Description: German Studies students at Rhodes University have normally never studied the German language before enrolling for the first-year course and face the challenge of a fairly rapid linguistic advancement in order to engage meaningfully with the literatures and cultures of German-speaking countries. This thesis investigates the process of teaching and learning to write in a more academic way in German as a foreign language at Rhodes University, using corpus linguistic tools for both analysis and instruction. The past 20 years have shown a shift from traditional teaching methods resting on notions of an underlying prescriptive grammar, to teaching based on insights from real-life language data (Gabrielatos, 2005; Krummes & Ensslin, 2012; Sinclair, 1997) and applications of corpora to teaching and learning have shown to be highly successful in many European contexts (Aijmer, 2010; Johns, 1991; Granger, et al., 2002; Varley, 2009). In the South African context however, this is a relatively new concept with few publications on the application of corpus linguistics to language teaching (Van Rooy, 2008), and one which does not seem to have reached its full potential. A writing course was instituted whose aim was two-fold: 1. to teach learners “every-day academic” German words (TAG words) and phrases (collocations) based on German mother-tongue corpus evidence; 2. to have learners write short assignments in German at regular intervals (Homstad & Thorson, 1996; Estes, et al., 1998); both aims with the overarching objective to improve the students’ academic register in German. After the writing course, 80% of the participants perceived that their writing had improved and specifically attributed this to the corpus-based instruction received during the writing course, and regular writing in German. Quantitative data (from the learner corpus created) shows a marked improvement in the use of the collocations taught. Moreover, participants (weaker students in particular) also found that their writing in English had improved as a result of the various exercises they had to complete as part of our German writing course.
- Full Text:
- Authors: Ortner, Gwyndolen Jeanie
- Date: 2016
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3660 , http://hdl.handle.net/10962/d1021256
- Description: German Studies students at Rhodes University have normally never studied the German language before enrolling for the first-year course and face the challenge of a fairly rapid linguistic advancement in order to engage meaningfully with the literatures and cultures of German-speaking countries. This thesis investigates the process of teaching and learning to write in a more academic way in German as a foreign language at Rhodes University, using corpus linguistic tools for both analysis and instruction. The past 20 years have shown a shift from traditional teaching methods resting on notions of an underlying prescriptive grammar, to teaching based on insights from real-life language data (Gabrielatos, 2005; Krummes & Ensslin, 2012; Sinclair, 1997) and applications of corpora to teaching and learning have shown to be highly successful in many European contexts (Aijmer, 2010; Johns, 1991; Granger, et al., 2002; Varley, 2009). In the South African context however, this is a relatively new concept with few publications on the application of corpus linguistics to language teaching (Van Rooy, 2008), and one which does not seem to have reached its full potential. A writing course was instituted whose aim was two-fold: 1. to teach learners “every-day academic” German words (TAG words) and phrases (collocations) based on German mother-tongue corpus evidence; 2. to have learners write short assignments in German at regular intervals (Homstad & Thorson, 1996; Estes, et al., 1998); both aims with the overarching objective to improve the students’ academic register in German. After the writing course, 80% of the participants perceived that their writing had improved and specifically attributed this to the corpus-based instruction received during the writing course, and regular writing in German. Quantitative data (from the learner corpus created) shows a marked improvement in the use of the collocations taught. Moreover, participants (weaker students in particular) also found that their writing in English had improved as a result of the various exercises they had to complete as part of our German writing course.
- Full Text:
A critical analysis of agricultural innovation platforms among small-scale farmers in Hwedza communal area, Zimbabwe
- Authors: Mahiya, Innocent Tonderai
- Date: 2016
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/596 , vital:19973
- Description: Agricultural research has existed for many decades at national and global levels and research-based agricultural interventions, often driven by the state, have taken place across Africa over an extended period. But, overall, these interventions have not generated the high potential and kinds of outcomes expected of them in terms of enhancing agricultural productivity amongst small-scale farmers and improving the quality of their agrarian lives. In the context of neoliberal restructuring globally, new forms of agricultural interventions have arisen which highlight the significance of more participatory methodologies in which non-governmental organisations become central. One such methodology rests on the notion of an agricultural innovation platform which involves bringing on board a diverse range of actors (or stakeholders) which function together to generate agricultural knowledge and practices suitable to the needs of a particular small-scale farming community, with the small-scale farmers expected to be key actors in the platform. Such platforms are now being implemented in specific rural sites in Zimbabwe, including in communal areas in the district of Hwedza where farming activities have for many years now being in large survivalist in character. The objective of this thesis is to critically analyse the agricultural innovation platforms in Hwedza, but not in the sense of assessing the impact of the platforms on agricultural productivity. Rather, the thesis examines the multi-faceted social interactions and relationships embodied in the innovation platform process. In pursuing this, I rely heavily – but in a critical manner – on interface analysis as set out by Norman Long. The fieldwork for the Hwedza involved an interpretative-qualitative methodology based on methods such as in-depth interviews, focus group discussions, questionnaires and observations. The major finding of the thesis is that the agricultural innovation platforms, at least as implemented in Hwedza, do challenge top-down approaches to agricultural interventions by unlocking the possibility of multiple pathways of inclusion and particularly for small-scale farmers but that, simultaneously, they also involve processes marked by divergences, exclusions, tensions and conflicts which may undermine the legitimacy and effectiveness of the platforms.
- Full Text:
- Authors: Mahiya, Innocent Tonderai
- Date: 2016
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/596 , vital:19973
- Description: Agricultural research has existed for many decades at national and global levels and research-based agricultural interventions, often driven by the state, have taken place across Africa over an extended period. But, overall, these interventions have not generated the high potential and kinds of outcomes expected of them in terms of enhancing agricultural productivity amongst small-scale farmers and improving the quality of their agrarian lives. In the context of neoliberal restructuring globally, new forms of agricultural interventions have arisen which highlight the significance of more participatory methodologies in which non-governmental organisations become central. One such methodology rests on the notion of an agricultural innovation platform which involves bringing on board a diverse range of actors (or stakeholders) which function together to generate agricultural knowledge and practices suitable to the needs of a particular small-scale farming community, with the small-scale farmers expected to be key actors in the platform. Such platforms are now being implemented in specific rural sites in Zimbabwe, including in communal areas in the district of Hwedza where farming activities have for many years now being in large survivalist in character. The objective of this thesis is to critically analyse the agricultural innovation platforms in Hwedza, but not in the sense of assessing the impact of the platforms on agricultural productivity. Rather, the thesis examines the multi-faceted social interactions and relationships embodied in the innovation platform process. In pursuing this, I rely heavily – but in a critical manner – on interface analysis as set out by Norman Long. The fieldwork for the Hwedza involved an interpretative-qualitative methodology based on methods such as in-depth interviews, focus group discussions, questionnaires and observations. The major finding of the thesis is that the agricultural innovation platforms, at least as implemented in Hwedza, do challenge top-down approaches to agricultural interventions by unlocking the possibility of multiple pathways of inclusion and particularly for small-scale farmers but that, simultaneously, they also involve processes marked by divergences, exclusions, tensions and conflicts which may undermine the legitimacy and effectiveness of the platforms.
- Full Text:
A critical analysis of community participation at the primary level of the health system in Goromonzi District, Zimbabwe
- Authors: Gondo, Rachel
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: http://hdl.handle.net/10962/1454 , vital:20059
- Description: The adoption of the primary health care approach by Zimbabwe in 1980 signalled the government’s intention to consolidate the gains of the liberation struggle by providing equitable health for all citizens regardless of race and class. This approach frames community participation as central to the design and implementation of responsive health systems. Having earned international recognition for its pro-poor policies in the social sectors after independence in 1980, the Zimbabwean government over the last three decades has overseen a progressive decline in the provision of health services and near collapse of the health sector. Participation of communities, whether in the form of organised groups or as unorganised members of the public, is argued to be an important pillar in the effective performance of a health system. There has been extensive research conducted on Zimbabwe’s implementation of primary health care in light of health status, accessibility and health services uptake. A few studies have been undertaken to demonstrate that the participation of communities in the health system is an important factor in improving the effectiveness of the health system in Zimbabwe. This thesis analyses the existing mechanisms for community participation in the health system in Zimbabwe and brings out multiple perspectives on the underlying contradictions, tensions and processes at play between policy and practice. This thesis makes a contribution to the growing number of studies on participation in health by offering an empirically rich critical analysis of community participation in the health system in one ward located in Goromonzi District in Zimbabwe. In examining the structural and procedural forms of the health system, insights concerning the nature and form of community participation in primary health care are brought to the fore. The thesis concludes that the ways in which community participation takes place in the health system in Zimbabwe is influenced by a number of socio-economic, political and societal factors and this in turn has a bearing on how health policy expresses itself in practice.
- Full Text:
- Authors: Gondo, Rachel
- Date: 2016
- Language: English
- Type: Thesis , Masters , MSocSc
- Identifier: http://hdl.handle.net/10962/1454 , vital:20059
- Description: The adoption of the primary health care approach by Zimbabwe in 1980 signalled the government’s intention to consolidate the gains of the liberation struggle by providing equitable health for all citizens regardless of race and class. This approach frames community participation as central to the design and implementation of responsive health systems. Having earned international recognition for its pro-poor policies in the social sectors after independence in 1980, the Zimbabwean government over the last three decades has overseen a progressive decline in the provision of health services and near collapse of the health sector. Participation of communities, whether in the form of organised groups or as unorganised members of the public, is argued to be an important pillar in the effective performance of a health system. There has been extensive research conducted on Zimbabwe’s implementation of primary health care in light of health status, accessibility and health services uptake. A few studies have been undertaken to demonstrate that the participation of communities in the health system is an important factor in improving the effectiveness of the health system in Zimbabwe. This thesis analyses the existing mechanisms for community participation in the health system in Zimbabwe and brings out multiple perspectives on the underlying contradictions, tensions and processes at play between policy and practice. This thesis makes a contribution to the growing number of studies on participation in health by offering an empirically rich critical analysis of community participation in the health system in one ward located in Goromonzi District in Zimbabwe. In examining the structural and procedural forms of the health system, insights concerning the nature and form of community participation in primary health care are brought to the fore. The thesis concludes that the ways in which community participation takes place in the health system in Zimbabwe is influenced by a number of socio-economic, political and societal factors and this in turn has a bearing on how health policy expresses itself in practice.
- Full Text:
A critical analysis of the concept and extent of base erosion and profit shifting, and its impact on South Africa versus Australia
- Authors: Basnett, Robyn
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4037 , vital:20592
- Description: Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature was then performed toassess the extent of BEPS. This was followed by a comparative analysis of South Africa and Australia, including a comparison of their tax systems and various economic indicators. It was found that there is no simple definition of BEPS. It encompasses the spectrum of international tax planning strategies used by multinational enterprises. Furthermore, these tax strategies are usually legal, which makes measuring the extent of BEPS conceptually difficult. Despite being legal, many observers believe that BEPS behaviour by multinational enterprises is ethically unacceptable. This thesis also discussed the ethics of tax avoidance, and argued that countries should assess BEPS with reference to the many benefits which multinationals bring to a country. The benefits of multinational enterprise activity are especially important to developing countries like South Africa. Despite similar tax systems, South Africa and Australia vary greatly in terms of their economic and social position. This thesis concluded that South Africa, as a developing country, is more likely than Australia to tolerate BEPS behaviour in order to maintain or even attract foreign investment. The OECD Action Plan calls for urgent internationally coordinated actions against BEPS. It appears, however, that much more research is needed on the nature and extent of BEPS before countries formulate their response. This thesis acknowledges that aggressive tax planning by multinational enterprises does exist, but suggests that countries approach BEPS, and any estimates of its extent, with a degree of caution.
- Full Text:
- Authors: Basnett, Robyn
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4037 , vital:20592
- Description: Tax avoidance by multinational enterprises is the focus of much media and political scrutiny. It is also the subject of a major Organisation for Economic Co-operation and Development (OECD) project called Base Erosion and Profit Shifting (BEPS). The objective of this thesis was to gain a greater understanding of BEPS, particularly in a South African and Australian context, and to determine whether BEPS is as great a problem as the OECD portrays. A detailed analysis of the OECD BEPS Report and Action Plan was undertaken to understand what the term BEPS means. A review of current BEPS literature was then performed toassess the extent of BEPS. This was followed by a comparative analysis of South Africa and Australia, including a comparison of their tax systems and various economic indicators. It was found that there is no simple definition of BEPS. It encompasses the spectrum of international tax planning strategies used by multinational enterprises. Furthermore, these tax strategies are usually legal, which makes measuring the extent of BEPS conceptually difficult. Despite being legal, many observers believe that BEPS behaviour by multinational enterprises is ethically unacceptable. This thesis also discussed the ethics of tax avoidance, and argued that countries should assess BEPS with reference to the many benefits which multinationals bring to a country. The benefits of multinational enterprise activity are especially important to developing countries like South Africa. Despite similar tax systems, South Africa and Australia vary greatly in terms of their economic and social position. This thesis concluded that South Africa, as a developing country, is more likely than Australia to tolerate BEPS behaviour in order to maintain or even attract foreign investment. The OECD Action Plan calls for urgent internationally coordinated actions against BEPS. It appears, however, that much more research is needed on the nature and extent of BEPS before countries formulate their response. This thesis acknowledges that aggressive tax planning by multinational enterprises does exist, but suggests that countries approach BEPS, and any estimates of its extent, with a degree of caution.
- Full Text:
A critical analysis of the deductibility for income tax purposes of dual-purpose expenditure
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
- Authors: Pickup, Richard Kenneth
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4155 , vital:20628
- Description: This thesis critically analysed the apportionment of dual-purpose expenditure. In doing so, two categories of dual-expenditure were examined: expenditure that has been incurred for both trade and non-trade purposes, and expenditure that has been incurred to produce both taxable and exempt income. In conducting this analysis, this thesis set out to answer three questions: has the apportionment of dual-purpose expenditure been officially sanctioned in South Africa, when does the need for apportionment arise, and on what basis should a taxpayer apportion expenditure that has been incurred for a dual purpose? A doctrinal methodology was applied to the documentary data which consisted of relevant tax legislation; South African, Australian and English case law; and commentary of experts in the field of tax law. From the analysis performed, it was revealed that the apportionment of dual-purpose expenditure has been officially sanctioned in South Africa. In addition, it was concluded that the applicable legal principles for determining the need for apportionment and for performing the apportionment calculation are clear and well-established. The difficulty which taxpayers, the courts and the South African Revenue Service face, however, is applying these principles in practice. This research therefore concluded that there is a need for further guidance in this complex area of tax law. In addition, this research proposed some recommendations which could provide more certainty and clarity.
- Full Text:
A critical analysis of the relationship between the South African Defence Force and the South African media from 1975-83
- Authors: Kirsten, Frederik Fouche
- Date: 2016
- Subjects: South Africa -- South African Defence Force , Mass media -- Political aspects -- South Africa , Freedom of information -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2626 , http://hdl.handle.net/10962/d1020841
- Description: The main focus of this thesis is to show the nature of the relationship between the South African Defence Force and the local media from 1975-83. The thesis will analyse issues specifically relating to the nature of the relationship and show how and why they are relevant to understanding the authoritarianism of the apartheid state. The nature of the relationship will be conceptualised by way of the analogy of a marriage. The thesis will show that for the SADF the relationship was “a marriage of convenience” whereas for the media it was a “marriage of necessity”. This relationship operated within the context of a highly militarised society that has been termed a “Garrison State”. The apartheid government introduced legislation governing reporting of defence matters and the media (namely the South African Defence Act 1957 including amendments made up until 1980) that imposed legal constraints within which defence correspondents had to operate. Moreover, the MID’s secret monitoring of the local media reveals the extent to which the military distrusted the media. A sampling of the coverage of defence matters in a selection of newspapers will reveal how their editorial staffs and reporters operated in a situation where the flow of information was controlled by the military. This will also show that certain defence correspondents cultivated close relations with SADF personnel to ensure that they were kept informed. The thesis will also show how the SADF reacted to the international media exposure of Operation Savannah and Operation Reindeer and how the SADF sought to limit the damage to its reputation by clamping down on the local media. The creation of two media commissions both headed by Justice MT Steyn, set out to investigate the manner in which local media reported on security issues in an environment in which the media and the public were confronted by the “Total Strategy” discourse of the apartheid government. The working relationship between the SADF and the media encapsulated in the thesis can be described as highly complex and the use of the “marriage” analogy assists in understanding this relationship.
- Full Text:
- Authors: Kirsten, Frederik Fouche
- Date: 2016
- Subjects: South Africa -- South African Defence Force , Mass media -- Political aspects -- South Africa , Freedom of information -- South Africa
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:2626 , http://hdl.handle.net/10962/d1020841
- Description: The main focus of this thesis is to show the nature of the relationship between the South African Defence Force and the local media from 1975-83. The thesis will analyse issues specifically relating to the nature of the relationship and show how and why they are relevant to understanding the authoritarianism of the apartheid state. The nature of the relationship will be conceptualised by way of the analogy of a marriage. The thesis will show that for the SADF the relationship was “a marriage of convenience” whereas for the media it was a “marriage of necessity”. This relationship operated within the context of a highly militarised society that has been termed a “Garrison State”. The apartheid government introduced legislation governing reporting of defence matters and the media (namely the South African Defence Act 1957 including amendments made up until 1980) that imposed legal constraints within which defence correspondents had to operate. Moreover, the MID’s secret monitoring of the local media reveals the extent to which the military distrusted the media. A sampling of the coverage of defence matters in a selection of newspapers will reveal how their editorial staffs and reporters operated in a situation where the flow of information was controlled by the military. This will also show that certain defence correspondents cultivated close relations with SADF personnel to ensure that they were kept informed. The thesis will also show how the SADF reacted to the international media exposure of Operation Savannah and Operation Reindeer and how the SADF sought to limit the damage to its reputation by clamping down on the local media. The creation of two media commissions both headed by Justice MT Steyn, set out to investigate the manner in which local media reported on security issues in an environment in which the media and the public were confronted by the “Total Strategy” discourse of the apartheid government. The working relationship between the SADF and the media encapsulated in the thesis can be described as highly complex and the use of the “marriage” analogy assists in understanding this relationship.
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A critical analysis of the tax concessions relating to medical expenses, with particular emphasis on persons with a physical impairment or disability
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
- Authors: Rogers, Richard
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4144 , vital:20623
- Description: This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure incurred in consequence of a person’s physical impairment or “disability”. A further goal of the research was to analyse the specific provisions of the Income Tax Act that are applicable to a special trust created for the benefit of a person with a physical impairment or “disability”. This research also includes a brief evaluation of the extent to which medical schemes provide coverage for non-discretionary expenditure items incurred in consequence of a person’s “disability” and whether this differs from the qualifying expenditure in terms of the Income Tax Act. It is important to conduct research of this nature in order to identify areas where the legislation could be improved. Accordingly, the thesis also recommends possible amendments to the current provisions of the legislation that are specifically applicable to persons with a physical impairment or “disability”.
- Full Text:
A critical analysis of the taxation of financial assets and financial liabilities in terms of section 24JB of the South African Income Tax Act
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
- Authors: Snyman, S L
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4178 , vital:20630
- Description: Section 24JB of the Income Tax Act No. 58 of 1962 was introduced with effect from 1 January 2014 in order to govern the taxation of financial instruments of a covered person as defined. Section 24JB represents a significant departure from the standard tax principles for financial instruments and will therefore directly affect the timing of the imposition of tax on gains and losses on these financial instruments, resulting in a significant adverse cash flow effect for the taxpayer. The main purpose of the research is to investigate the meaning of the wording in section 24JB through a critical analysis of the domestic tax legislation in the context of practical examples of specific financial assets and liabilities. The research includes an analysis of the scope of section 24JB by examining the definition of a “covered person” as well as the specific financial instruments to which the section applies, with reference to the International Financial Reporting Standards classifications and terms. The interaction of section 24JB with the rest of the Act is examined and whether this section overrides all the other provisions, specifically with reference to the taxation of dividends and the general and specific anti-avoidance provisions contained elsewhere in the Act. The study aims to highlight anomalies and possible unintended tax consequences arising from the current drafting of section 24JB using practical examples, highlighting the major areas of concern and issues of interpretation of section 24JB. Recommendations are made for amendments to the Act or the provision of guidance in the form of an Explanatory Memorandum or Interpretation Note to be issued by SARS.
- Full Text:
A critical appraisal of the ideology of monogamys influence on HIV epidemiology
- Kenyon, Chris R, Colebunders, Robert, Dlamini, Sipho S, Meulemans, Herman, Zondo, Sizwe
- Authors: Kenyon, Chris R , Colebunders, Robert , Dlamini, Sipho S , Meulemans, Herman , Zondo, Sizwe
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/450541 , vital:74959 , xlink:href="10.12688/f1000research.14951.2"
- Description: The linked ideas that all members of society should only engage in monogamous relationships and that these should all be based on romantic love are decided outliers from a historical perspective. Despite this, there is a widespread contemporary belief that monogamy based on love is the most ethical and natural form of partnering for humans mononormativism. It has long been accepted that our values influence how we frame and interpret scientific questions. In the article we ask, using the example of mononormativism, how does an individual s sexual ethics influence how they pursue HIV epidemiology? Using a Social Intuitionalist theoretical framework, we argue that a be-lief in monogamy-as-normative has contributed to certain researchers dismissing the evidence that the generalized HIV epidemics in parts of Africa are due to higher rates of non-monogamy.
- Full Text:
- Authors: Kenyon, Chris R , Colebunders, Robert , Dlamini, Sipho S , Meulemans, Herman , Zondo, Sizwe
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/450541 , vital:74959 , xlink:href="10.12688/f1000research.14951.2"
- Description: The linked ideas that all members of society should only engage in monogamous relationships and that these should all be based on romantic love are decided outliers from a historical perspective. Despite this, there is a widespread contemporary belief that monogamy based on love is the most ethical and natural form of partnering for humans mononormativism. It has long been accepted that our values influence how we frame and interpret scientific questions. In the article we ask, using the example of mononormativism, how does an individual s sexual ethics influence how they pursue HIV epidemiology? Using a Social Intuitionalist theoretical framework, we argue that a be-lief in monogamy-as-normative has contributed to certain researchers dismissing the evidence that the generalized HIV epidemics in parts of Africa are due to higher rates of non-monogamy.
- Full Text:
A discussion of the concept, “place of effective management” and the proposed changes, in the context of South African tax law
- Authors: Singh, Nishika
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4166 , vital:20629
- Description: The concept, “place of effective management”, is used in South African tax legislation to determine the residency of companies and it is also used by the Organisation for Economic Co-operation and Development (OECD) and in many tax treaties as a tie-breaker clause to determine the residency of companies that may appear to be dual resident or to determine which country has the taxing rights to income that may be subject to double tax due to the income being from a source outside of the company’s country of residence. The concept is not defined in any tax legislation and there is no uniform interpretation of the concept globally. The former guidance provided by the South African Revenue Services (SARS) adopted a hierarchal approach and the focus was the implementation of the Board of Directors’ decisions. This interpretation was not aligned to the guidance of the OECD whose focus is the place where the key management and commercial decisions of the entity are made. The current SARS guidance has been aligned to the OECD guidance and, essentially, the core principle is to determine who makes the key commercial and management decisions of the company and the place where these individuals are making these decisions. The current SARS and OECD guidance have now been aligned. The current SARS and OECD interpretations have been found to be a more effective tie-breaker clause than the former interpretations.
- Full Text:
- Authors: Singh, Nishika
- Date: 2016
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/4166 , vital:20629
- Description: The concept, “place of effective management”, is used in South African tax legislation to determine the residency of companies and it is also used by the Organisation for Economic Co-operation and Development (OECD) and in many tax treaties as a tie-breaker clause to determine the residency of companies that may appear to be dual resident or to determine which country has the taxing rights to income that may be subject to double tax due to the income being from a source outside of the company’s country of residence. The concept is not defined in any tax legislation and there is no uniform interpretation of the concept globally. The former guidance provided by the South African Revenue Services (SARS) adopted a hierarchal approach and the focus was the implementation of the Board of Directors’ decisions. This interpretation was not aligned to the guidance of the OECD whose focus is the place where the key management and commercial decisions of the entity are made. The current SARS guidance has been aligned to the OECD guidance and, essentially, the core principle is to determine who makes the key commercial and management decisions of the company and the place where these individuals are making these decisions. The current SARS and OECD guidance have now been aligned. The current SARS and OECD interpretations have been found to be a more effective tie-breaker clause than the former interpretations.
- Full Text:
A dynamically weighted multi-modal biometric security system
- Brown, Dane L, Bradshaw, Karen L
- Authors: Brown, Dane L , Bradshaw, Karen L
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/476629 , vital:77945 , ISBN 9780620724180
- Description: The face, fingerprint and palmprint feature vectors are automatically extracted and dynamically selected for fusion at the feature-level, toward an improved human identification accuracy. The feature-level has a higher potential accuracy than the match score-level. However, leveraging this potential requires a new approach. This work demonstrates a novel dynamic weighting algorithm for improved image-based biometric feature-fusion. A comparison is performed on uni-modal, bi-modal, tri-modal and proposed dynamic approaches. The proposed dynamic approach yields a high genuine acceptance rate of 99.25% genuine acceptance rate at a false acceptance rate of 1% on challenging datasets and big impostor datasets.
- Full Text:
- Authors: Brown, Dane L , Bradshaw, Karen L
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/476629 , vital:77945 , ISBN 9780620724180
- Description: The face, fingerprint and palmprint feature vectors are automatically extracted and dynamically selected for fusion at the feature-level, toward an improved human identification accuracy. The feature-level has a higher potential accuracy than the match score-level. However, leveraging this potential requires a new approach. This work demonstrates a novel dynamic weighting algorithm for improved image-based biometric feature-fusion. A comparison is performed on uni-modal, bi-modal, tri-modal and proposed dynamic approaches. The proposed dynamic approach yields a high genuine acceptance rate of 99.25% genuine acceptance rate at a false acceptance rate of 1% on challenging datasets and big impostor datasets.
- Full Text:
A dynamically weighted multi-modal biometric security system
- Brown, Dane L, Bradshaw, Karen L
- Authors: Brown, Dane L , Bradshaw, Karen L
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/473684 , vital:77672 , xlink:href="https://www.researchgate.net/publication/315839228_A_Dynamically_Weighted_Multi-Modal_Biometric_Security_System"
- Description: The face, fingerprint and palmprint feature vectors are automatically extracted and dynamically selected for fusion at the feature-level, toward an improved human identification accuracy. The feature-level has a higher potential accuracy than the match score-level. However, leveraging this potential requires a new approach. This work demonstrates a novel dynamic weighting algorithm for improved image-based biometric feature-fusion. A comparison is performed on uni-modal, bi-modal, tri-modal and proposed dynamic approaches. The proposed dynamic approach yields a high genuine acceptance rate of 99.25% genuine acceptance rate at a false acceptance rate of 1% on challenging datasets and big impostor datasets.
- Full Text:
- Authors: Brown, Dane L , Bradshaw, Karen L
- Date: 2016
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/473684 , vital:77672 , xlink:href="https://www.researchgate.net/publication/315839228_A_Dynamically_Weighted_Multi-Modal_Biometric_Security_System"
- Description: The face, fingerprint and palmprint feature vectors are automatically extracted and dynamically selected for fusion at the feature-level, toward an improved human identification accuracy. The feature-level has a higher potential accuracy than the match score-level. However, leveraging this potential requires a new approach. This work demonstrates a novel dynamic weighting algorithm for improved image-based biometric feature-fusion. A comparison is performed on uni-modal, bi-modal, tri-modal and proposed dynamic approaches. The proposed dynamic approach yields a high genuine acceptance rate of 99.25% genuine acceptance rate at a false acceptance rate of 1% on challenging datasets and big impostor datasets.
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