Case Study For Linking Water Quality License Conditions With Resource Quality Objectives For The Leeutaaiboschspruit Industrial Complex Situated Within The Vaal Barrage Catchment Volume 1
- Odume, Oghenekaro N, Slaughter, Andrew R, Griffin, Neil J, Chili, Asanda
- Authors: Odume, Oghenekaro N , Slaughter, Andrew R , Griffin, Neil J , Chili, Asanda
- Date: 2021
- Subjects: To be catalogued
- Language: English
- Type: text , report
- Identifier: http://hdl.handle.net/10962/438074 , vital:73433 , ISBN 978-0-6392-0224-2 , https://wrcwebsite.azurewebsites.net/wp-content/uploads/mdocs/TT 838-1 final web.pdf
- Description: In South Africa, the resource-directed measures (RDM) and the source-directed con-trols (SDC) are the two complementary strategies designed to ensure that water resources are used and protected. The RDM are directed at water resources to en-sure their protection, and include the Water Resource Classification System (WRCS), the classification of every significant water resource, the determination of the re-serve and the setting of resource quality objectives (RQOs). On the other hand, the SDC are measures imposed to restrict and control the use of water resources, not only in terms of ensuring water resource protection, but also in terms of ensuring that water resources are equitably allocated and are used efficiently. Water use li-cencing (WUL) is an example of an SDC instrument.
- Full Text:
- Authors: Odume, Oghenekaro N , Slaughter, Andrew R , Griffin, Neil J , Chili, Asanda
- Date: 2021
- Subjects: To be catalogued
- Language: English
- Type: text , report
- Identifier: http://hdl.handle.net/10962/438074 , vital:73433 , ISBN 978-0-6392-0224-2 , https://wrcwebsite.azurewebsites.net/wp-content/uploads/mdocs/TT 838-1 final web.pdf
- Description: In South Africa, the resource-directed measures (RDM) and the source-directed con-trols (SDC) are the two complementary strategies designed to ensure that water resources are used and protected. The RDM are directed at water resources to en-sure their protection, and include the Water Resource Classification System (WRCS), the classification of every significant water resource, the determination of the re-serve and the setting of resource quality objectives (RQOs). On the other hand, the SDC are measures imposed to restrict and control the use of water resources, not only in terms of ensuring water resource protection, but also in terms of ensuring that water resources are equitably allocated and are used efficiently. Water use li-cencing (WUL) is an example of an SDC instrument.
- Full Text:
Statutory mergers as contemplated in the Companies Act, 2008: the applicability of the corporate rules contained in section 44 of the Income Tax Act, 1962
- Authors: Shama, Natalie Anne
- Date: 2020
- Subjects: South Africa. Companies Act, 2008 , South Africa. Income Tax Act, 1962 , Consolidation and merger of corporations -- South Africa , Corporation law -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/144767 , vital:38377
- Description: The purpose of this research is to determine the extent to which a statutory merger in terms of the Companies Act, 2008, may be accommodated by the provisions of an amalgamation transaction in terms of section 44 of the Income Tax Act, 1962. The research method adopted is a legal interpretative research approach. South African company law underwent significant reform with the introduction of the Companies Act, 2008. One of the fundamental areas for reform was the need for a mechanism to appropriately accommodate a corporate merger, and thus, what is referred to as a statutory merger was introduced into South African company law. What is notable is that the statutory merger has been crafted to apply across a variety of circumstances that may arise in commerce, thus offering wide versatility. On the other hand, the tax relief afforded in terms of the corporate roll-over provisions in the Income Tax Act is designed to facilitate corporate transactions on a tax neutral basis, whilst balancing the concessions these measures introduce and the potential for tax avoidance. Consequently, the tax relief applicable to an amalgamation transaction will only apply within strictly prescribed parameters. The research shows an ongoing effort by National Treasury to amend the provisions of the amalgamation transaction to better accommodate a statutory merger, but highlights that there are nevertheless certain conflicting purposes (policy) for each piece of legislation. For these reasons, the focus and parameters of a statutory merger and amalgamation transaction do not align perfectly. The key areas of inconsistency identified in this research are threefold, namely (i) the creation of a new company as a consequence of a statutory merger is not accommodated in an amalgamation transaction; (ii) the process of compensating the shareholders of the amalgamated company in an amalgamation transaction is not clearly contemplated in the statutory merger provisions; and (iii) mergers between a company and its shareholder currently present numerous complexities from both a company law and taxation perspective. The research concludes that the flexibility afforded under the statutory merger is largely minimised for parties who wish to simultaneously enjoy the tax relief afforded under an amalgamation transaction.
- Full Text:
- Authors: Shama, Natalie Anne
- Date: 2020
- Subjects: South Africa. Companies Act, 2008 , South Africa. Income Tax Act, 1962 , Consolidation and merger of corporations -- South Africa , Corporation law -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/144767 , vital:38377
- Description: The purpose of this research is to determine the extent to which a statutory merger in terms of the Companies Act, 2008, may be accommodated by the provisions of an amalgamation transaction in terms of section 44 of the Income Tax Act, 1962. The research method adopted is a legal interpretative research approach. South African company law underwent significant reform with the introduction of the Companies Act, 2008. One of the fundamental areas for reform was the need for a mechanism to appropriately accommodate a corporate merger, and thus, what is referred to as a statutory merger was introduced into South African company law. What is notable is that the statutory merger has been crafted to apply across a variety of circumstances that may arise in commerce, thus offering wide versatility. On the other hand, the tax relief afforded in terms of the corporate roll-over provisions in the Income Tax Act is designed to facilitate corporate transactions on a tax neutral basis, whilst balancing the concessions these measures introduce and the potential for tax avoidance. Consequently, the tax relief applicable to an amalgamation transaction will only apply within strictly prescribed parameters. The research shows an ongoing effort by National Treasury to amend the provisions of the amalgamation transaction to better accommodate a statutory merger, but highlights that there are nevertheless certain conflicting purposes (policy) for each piece of legislation. For these reasons, the focus and parameters of a statutory merger and amalgamation transaction do not align perfectly. The key areas of inconsistency identified in this research are threefold, namely (i) the creation of a new company as a consequence of a statutory merger is not accommodated in an amalgamation transaction; (ii) the process of compensating the shareholders of the amalgamated company in an amalgamation transaction is not clearly contemplated in the statutory merger provisions; and (iii) mergers between a company and its shareholder currently present numerous complexities from both a company law and taxation perspective. The research concludes that the flexibility afforded under the statutory merger is largely minimised for parties who wish to simultaneously enjoy the tax relief afforded under an amalgamation transaction.
- Full Text:
The application of ecotoxicity and activity system analysis of salt management to water resource protection and use sector-specific guidelines for agriculture, mining and municipal wastewater
- Authors: Mensah, Paul K , Mgaba, N
- Date: 2019
- Subjects: To be catalogued
- Language: English
- Type: text , report
- Identifier: http://hdl.handle.net/10962/437745 , vital:73406 , ISBN 978-0-6392-0052-1 , https://wrcwebsite.azurewebsites.net/wp-content/uploads/mdocs/2462final.pdf
- Description: Freshwater salinisation in South Africa is on an increasing trajectory with elevated levels of sulphate, sodium and chloride ions in many of the country’s rivers, causing increased electrical conductivity and changes in ion composition. The problem of freshwater salinisation is intractable and desalinisation, though an effective treatment technique, it is expensive in terms of cost and energy consumption. Therefore, preventative or precautionary management options through the applica-tion of appropriate workable and innovative researched methods are not only desirable but also necessary. Again, there is a call for a new paradigm in water research in South Africa whereby science and social science methods are effectively combined to ensure proper manage-ment of water resources. The notion of combining the know-how of sci-ence and technology with knowledge from all stakeholders is one of the surest ways of managing the threat of freshwater salinisation. In this regard, this project investigated ways of effectively managing salinity risk to water resources by combining traditional science methods with those of social sciences in order to develop water quality guidelines (WQGs) and management practices for salinity. The project combined ecotoxicological and Cultural History Activity Theory (CHAT) research techniques in the light of new trends in water research.
- Full Text:
- Authors: Mensah, Paul K , Mgaba, N
- Date: 2019
- Subjects: To be catalogued
- Language: English
- Type: text , report
- Identifier: http://hdl.handle.net/10962/437745 , vital:73406 , ISBN 978-0-6392-0052-1 , https://wrcwebsite.azurewebsites.net/wp-content/uploads/mdocs/2462final.pdf
- Description: Freshwater salinisation in South Africa is on an increasing trajectory with elevated levels of sulphate, sodium and chloride ions in many of the country’s rivers, causing increased electrical conductivity and changes in ion composition. The problem of freshwater salinisation is intractable and desalinisation, though an effective treatment technique, it is expensive in terms of cost and energy consumption. Therefore, preventative or precautionary management options through the applica-tion of appropriate workable and innovative researched methods are not only desirable but also necessary. Again, there is a call for a new paradigm in water research in South Africa whereby science and social science methods are effectively combined to ensure proper manage-ment of water resources. The notion of combining the know-how of sci-ence and technology with knowledge from all stakeholders is one of the surest ways of managing the threat of freshwater salinisation. In this regard, this project investigated ways of effectively managing salinity risk to water resources by combining traditional science methods with those of social sciences in order to develop water quality guidelines (WQGs) and management practices for salinity. The project combined ecotoxicological and Cultural History Activity Theory (CHAT) research techniques in the light of new trends in water research.
- Full Text:
New placoderm fishes from the Late Devonian of South Africa
- Long, John A, Anderson, M Eric, Gess, Robert W, Hiller, Norton
- Authors: Long, John A , Anderson, M Eric , Gess, Robert W , Hiller, Norton
- Date: 1997
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/72763 , vital:30108 , https://doi.org/10.1080/02724634.1997.10010973
- Description: New placoderm fishes are described from a black shale lens in the Famennian Witpoort Formation, near Grahamstown, South Africa. Arthrodires include a new species of Groenlandaspis, G. riniensis sp. nov., a new genus of groenlandaspidid, Africanaspis doryssa gen. et sp. nov., and a new species of the antiarch Bothriolepis, B. africana sp. nov. This is the first record of the ubiquitous genera Bothriolepis and Groenlandaspis from the African continent. The South African placoderm fauna has demonstrable links with the eastern Gondwana faunas in the close affinity of the Bothriolepis africana with B. barred of Antarctica, and the high diversity of groenlandaspid species, especially the presence of a very high crested form having affinities to Tiaraspis.
- Full Text: false
- Authors: Long, John A , Anderson, M Eric , Gess, Robert W , Hiller, Norton
- Date: 1997
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/72763 , vital:30108 , https://doi.org/10.1080/02724634.1997.10010973
- Description: New placoderm fishes are described from a black shale lens in the Famennian Witpoort Formation, near Grahamstown, South Africa. Arthrodires include a new species of Groenlandaspis, G. riniensis sp. nov., a new genus of groenlandaspidid, Africanaspis doryssa gen. et sp. nov., and a new species of the antiarch Bothriolepis, B. africana sp. nov. This is the first record of the ubiquitous genera Bothriolepis and Groenlandaspis from the African continent. The South African placoderm fauna has demonstrable links with the eastern Gondwana faunas in the close affinity of the Bothriolepis africana with B. barred of Antarctica, and the high diversity of groenlandaspid species, especially the presence of a very high crested form having affinities to Tiaraspis.
- Full Text: false
- «
- ‹
- 1
- ›
- »