Financial characteristics of the nonprofit organisation: theory and evidence for the assessment of the financial condition of South African public universities
- Authors: Bunting, Mark Bevan
- Date: 2016
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:923 , http://hdl.handle.net/10962/d1021298 , http://orcid.org/0000-0002-3392-554X
- Description: In this thesis, an analytical framework is developed for the assessment of the financial condition of South African public universities. Foundational constructs of nonprofit economics are applied in the consideration of financial theories of nonprofit organisations in general, and public universities in particular. From this review, a number of hypotheses are developed. Each of these specifies a positive or negative association between a university's financial condition and a particular dimension of its assets, liabilities, equity, revenues, expenses and surplus. From the nonprofit financial analysis literature, ratios and indicators relevant to these hypotheses are selected. Audited data from the annual financial statements of the universities for the seven year period 2007 to 2013 are substantially transformed in mitigation of failures in accounting, auditing and accountability. The adjusted accounting numbers are used to calculate the financial indicators applicable to each university. Exploratory factor analysis is implemented to categorise and organise this large indicator set on the basis of identified associations with a smaller number of factors. It is found that the financial condition of South African public universities is defined by two broad financial characteristics, capital and revenue. Assessment of the capital dimension is informed by a focus on institutional equity, with particular emphasis on expendable equity and its proportionate relationships with surplus, total capital, and total expenses. The revenue dimension is appropriately evaluated in the context of a comparative and interactive consideration of the three main components of South African public university revenue, as well as the proportionate relationship between non-staff operating expenses and total expenses. The framework displays considerable levels of stability and consistency over the seven year review period, and its constructs are, in addition, robust to the application of multiple alternative confirmatory tests involving financial data that are independent of the factor solutions. The financial condition assessment framework developed in this thesis offers a contribution to a broader discourse in nonprofit finance and accounting, with a focus on public university finances.
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Biosorption of precious metals from synthetic and refinery wastewaters by immobilized saccharomyces cerevisiae
- Authors: Mack, Cherie-Lynn
- Date: 2008
- Subjects: Metals -- Refining Metals -- Absorption and adsorption Saccharomyces cerevisiae Factory and trade waste Water reuse Platinum
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:4071 , http://hdl.handle.net/10962/d1006977
- Description: The process of precious metal refining can be up to 99.99% efficient at best, and although it may seem small, the amount of valuable metal lost to waste streams is appreciable enough to warrant recovery. The method currently used to remove entrained metal ions from refinery wastewaters, chemical precipitation, is not an effective means for selective recovery of precious metals from a wastewater. Biosorption, the ability of certain types of biomass to bind and concentrate metals from even very dilute aqueous solutions, may be an effective point-source metal recovery strategy. The yeast, Saccharomyces cerevisiae, has been found capable of sorbing numerous precious and base metals, and is a cheap and abundant source of biomass. As such, it represents a possible precious metal sorbent for application to refining wastewaters. In this investigation, S. cerevisiae biomass was immobilized, using polyethyleneimine and glutaraldehyde, to produce a suitable sorbent, which was found to be capable of high platinum uptake (150 to 170 mg/g) at low pH (< 2). The sorption mechanism was elucidated and found to be a chemical reaction, which made effective desorption impossible. The sorption process was investigated in a packed bed column conformation, the results of which showed that the diameter and height of the column require further optimization in order to attain the metal uptake values achieved in the batch studies. When applied to a refinery wastewater, two key wastewater characteristics limited the success of the sorption process; the high inorganic ion content and the complex speciation of the platinum ions. The results proved the concept principle of platinum recovery by immobilized yeast biosorption and indicated that a more detailed understanding of the platinum speciation within the wastewater is required before the biosorption process can be applied. Overall, the sorption of platinum by the S. cerevisiae sorbent was demonstrated to be highly effective in principle, but the complexity of the wastewater requires that pretreatment steps be taken before the successful application of this process to an industrial wastewater.
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A field investigation of physical workloads imposed on harvesters in South African forestry
- Authors: Christie, Candice Jo-Anne
- Date: 2006
- Subjects: Forests and forestry -- South Africa Employees -- Workload Forest products industry -- South Africa Work -- Physiological aspects Heart rate monitoring Foresters -- South Africa -- Workload Oxygen -- Physiological transport
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:5122 , http://hdl.handle.net/10962/d1005200
- Description: The focus of this field investigation was an analysis of the work demands being placed on South African forestry workers, in particular Chainsaw Operators and Stackers. Working postures, physiological and perceptual responses were assessed on a sample of 58 workers (29 Chainsaw Operators and 29 Stackers) during a ‘normal’ working shift. Body mass was measured before and after work in order to determine dehydration levels. Polar heart rate monitors were fitted to six workers each day over a period of two weeks in order to record ‘working’ heart rates. Fluid and food intake was monitored and recorded during this initial data collection phase. The Rating of Perceived Exertion and Body Discomfort Scales were explained in Zulu, their native language, and workers were asked to rate their perceptions of effort at regular intervals during work, while areas and intensity of body discomfort was obtained on completion of work. After completing a work shift, a 30 minute ‘recovery’ period was given, thereafter a portable ergospirometer, the k4b², was attached to the worker who then participated in a progressive, submaximal step test for the purpose of establishing individual, and group, heart rate-oxygen uptake (HR/VO[subscript 2]) regressions for predicting oxygen uptake from ‘working’ heart rate responses. These procedures were repeated four weeks later following the introduction of a fluid and nutritional supplement during work which was delivered to the workers while they were executing their tasks. The results revealed awkward working postures with a predominance of trunk flexion during all the harvesting tasks; these postures, adopted for long periods during work, are very likely to lead to the development of musculoskeletal injuries. The mean working heart rates were 123.3 bt.min[superscript (-1)] and 117.6 bt.min[superscript (-1)] during chainsaw operations and stacking respectively. During the step test, the mean heart rate and oxygen uptake responses were 127.9 bt.min[superscript (-1)] and 22.9 mlO[subscript 2].kg[superscript (-1)].min[superscript (-1)] (Chainsaw Operators) and 116.9 bt.min[superscript (-1)] and 24.0 mlO[subscript 2].kg[superscript (-1)].min[superscript (-1)] (Stackers), revealing no significant difference between the ‘working’ heart rates and the heart rates recorded during the step test. Physiological responses were analyzed over the full work shift which was divided into four quarters. Heart rate and oxygen uptake were significantly higher during the last half of the Chainsaw Operators’ work shift compared to the first half. Heart rate increased from 120.7 bt.min[superscript (-1)] during the first quarter to 127.4 bt.min[superscript (-1)] during the last quarter of chainsaw operations. Likewise, oxygen uptake increased from 19.9 mlO[subscript 2].kg[superscript (-1)].min[superscript (-1)] to 22.9 mlO[subscript 2].kg[superscript (-1)].min[superscript (-1)] from the first to the last quarter of work. During stacking the heart rate (mean of 117.6 bt.min[superscript (-1)]) and oxygen uptake (mean of 24.6 ml.kg[superscript (-1)].min[superscript (-1)]) responses remained stable over the duration of the working shift. Workers lost, on average, 2.8% body mass during work while felling and cross-cutting and 3.6% during stacking. This reduced significantly to a loss of 0.4% body mass when re-tested following the introduction of water and food during the work period. Likewise, the energy deficit was significantly improved due to the introduction of a nutritional supplement. Pre-intervention the deficit was 8861.8 kJ (Chainsaw Operators) and 8804.2 kJ (Stackers) while in the post-intervention phase this deficit was reduced by approximately 50% for both groups of workers.
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Genetic characterization of conspecific populations of Tilapia Sparrmanii (A.Smith 1840) in the dolomitic sinkholes and springs of the North-West Province (South Africa), and their comparison to Tilapia Guinasana (Trewavas 1936)
- Authors: Nxomani, Clifford David
- Date: 2002
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:4079 , http://hdl.handle.net/10962/d1007452
- Description: This study was undertaken to investigate the genetic relationships of allopatric populations of the cichlid fish, Tilapia sparrmanii (A. Smith 1840) inhabiting the sinkholes and springs of the North West Province, South Africa. It also examined the genetic relationships of T sparrmanii to its polychromatic sister species, Tilapia guinasana (Trewavas 1936) which is endemic to the Guinas sinkhole in Namibia. Finally, the study investigated whether there is a genetic basis for T guinasana's colour polymorphism. The research was prompted by the concern of conservation authorities about the possible loss of unique fauna given the high demand for use of the subterranean waters for agricultural, domestic and industrial purposes. Such demands have the potential to drain these habitats. Further concerns related to habitat destruction and the introduction of alien species in the ecosystems inhabited by both fish species. Three approaches were adopted in attempting to answer the above questions. First was the investigation of Sodium dodecylsulphate (SDS)-Polyacrylamide Gel Electrophoresis (PAGE) of total cellular proteins as a fast and relatively inexpensive indicator of genetic relatedness between the fish populations. Secondly, genetic differentiation between the T sparrmanii populations and its relationship to T guinasana were assayed using restriction endonuclease analysis of Polymerase Chain Reaction (PCR)-amplified regions of the cytochrome b gene and the d-Ioop of mitochondrial DNA, coupled with Temperature Gradient Gel Electrophoresis (TGGE) analysis of the same regions. The third approach involved the use of Random Amplified Polymorphic DNA (RAPD) fingerprinting of the populations ofT sparrmanii as an indicator of genetic differentiation between them. RAPD fingerprinting was further used to investigate the genetic relationships between T sparrmanii and T guinasana and to probe the genetic basis of the polychromatism of the latter. SDS-PAGE did not reveal any genetic differentiation between the T sparrmanii populations, nor could the analysis detect variation within them. It however clearly distinguished at a species level between T sparrmanii and T guinasana as well as between these and other fish species, thus indicating its possible utility as an indicator of genetic relatedness at a species level. Mitochondrial studies employing the Restriction Fragment Length Polymorphism (RFLP) of Polymerase Chain Reaction (PCR)-amplified cytochrome b (1.1 kb) and d-Ioop regions (0.9 kb) with six and five restriction enzymes respectively, failed to reveal genetic differences within and between the allopatric populations. TGGE of500 bp of the d-Ioop and 400 bp of the 12sRNA PCR-amplified fragments did not reveal any differences between the populations of T. sparrmanii, nor did the analysis reveal any differences between T. sparrmanii and T. guinasana. The lack of differentiation between the T. sparrmanii populations by these mitochondrial Dna analysis techniques, despite habitat fragmentation, indicated a recent origin of the populations from a common ancestral population. Failure to distinguish between T. sparrmanii and T. guinasana may be related to the sensitivity of the techniques utilized. RAPD fingerprinting analysis indicated that the populations are genetically differentiated from each other. Using a measure of coefficient of variation, the population with the highest variation was the Wondergat population (13.99%), followed by the Klerkskraal popUlation (8.29%), the Malmani and Marico Oog populations (each with 5.88%) and the least variation (4.95 and 4.83%) was with the Amalinda and Molopo Oog populations respectively. This high degree of intra population similarity points to the fact that this differentiation is still confined within the limits of con specificity. The genetic distances between all of the T. sparrmanii populations across all primers ranged from 0.09 to 0.234 and averaged 0.146, a value that falls in the upper end of conspecific population differentiation. Such results indicate populational sub-division below the species level. RAPD fingerprinting therefore proved more sensitive than protein or mitochondrial studies. The differentiation it detected between the populations is a reflection of their adaptation to local conditions of the unique ecosystems they inhabit. A comparison with a subset of primers between T. guinasana and T. sparrmanii confirmed the separate species status of the former from the latter. The mean genetic distance between the T. sparrmanii populations was 0.136, compared to that between T. sparrmanii and T. guinasana which was found to be 0.374. Statistical analysis of the difference between the mean genetic distances indicated significance with 95% confidence. The polychromatism of T guinasana was investigated to determine whether there were significant differences between its five colour morphs. RAPD fingerprinting indicated with 95% confidence that there were significant differences between the colour forms based on the genetic distances computed between them. These genetic differences appeared to correlate with the observed assortative mating between the colour forms of the species. The manifestation of the polychromatism at sexual maturity in T guinasana probably indicates that colouration plays an important role in the breeding process. The genetic uniqueness shown here between the populations of T sparrmanii and the colour forms of T guinasana indicate for protective measures to be put in place if the genetic resources of the isolated fish populations are to be preserved. These must be coupled with a thorough assessment of the temporal and spatial distribution of genetic variability of the populations as a guide to a long-term management strategy for the fish populations and the ecosystems they inhabit. This study therefore has shown that the allopatric populations of T sparrmanii in the sinkholes and springs of the North-West Province are genetically unique, as well as show that the colour forms of T guinasana are genetically distinct.
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Removal and recovery of heavy metals from synthetic solutions and electroplating effluents using yeast and the water fern Azolla filiculoides
- Authors: Zhao, Ming
- Date: 1998
- Subjects: Heavy metals -- Environmental aspects Azolla filiculoides -- Biological control Aquatic weeds -- Biological control Yeast Metal ions Yeast fungi -- Biotechnology Cations
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:4001 , http://hdl.handle.net/10962/d1004061
- Description: The aims of the project were twofold. The initial objective of the study, based on previous results, was to develop an economically viable methodology for immobilizing yeast cells for the treatment of heavy metal-laden waste water. The non-viable yeast cross-linked by 13% (w/v) formaldehyde/1N HNO₃ exhibited satisfactory mechanical strength and rigidity in a continuous-flow column operation. No apparent disruption of the biomass after repeated use was observed. The cost of immobilizing 1kg dry yeast pellets was estimated at less than US$I. Zn uptake capacity of FA-cross-linked pellets, on batch trials, remained similar to that of raw yeast, reflecting that the immobilizing procedure did not hinder its metal removing capacity. In column studies, cation metals were effectively removed by the yeast pellets from aqueous solution at natural pHs, and then recovered completely by washing the pellets in situ with O.1M HCl. The recovered metals were concentrated in such small volumes that recycling or precipitation of them was facilitated. The metal uptake capacity of the regenerated biomass remained constant in comparison with cycle 1, indicating that reuse of the yeast would be possible. In the case of Cr⁶⁺, a gradual breakthrough curve of Cr in the column profile was noted, with a simultaneous reduction of Cr⁶⁺ to Cr³⁺. However, Cr⁶⁺ in the effluent can be markedly minimised either by accumulation onto the biomass or reduction to its trivalent form. Desorption of bound Cr⁶⁺ with either alkali or salt could not accomplish the regeneration of the biomass. A combination of reduction and desorption with FA/HNO₃ appeared promising in regeneration of the saturated biomass at 4°C. The metal sorption capacities of the yeast pellets, on a batch or a fixed-bed system are relatively lower than that of documented sorbents. Apparently more of the yeast pellets would be required for treating a certain volume of waste effluent, than with other sorbents. Therefore Azolla filiculoides was examined as a suitable sorbent for this purpose. This constitutes the second part of the project. Azolla filiculoides, a naturally-abundant water fern, was screened for its metal sorption and recovering capacities, mechanical stability, flow-permeability and reusability. The azolla biomass appeared to have fulfilled the required mechanical criteria during the repeated sorption-desorption column operations. It is water-insoluble and appears flexible under pressure when rinsed with water. These characters are of crucial importance in a continuous-flow system since a column can be operated at high flow rates without apparent compact of the biomass and pressure loss. Therefore, immobilization of the biomass can be avoided. The sorption isotherm data, obtained from batch removal of Cr⁶⁺, showed that the sorption process was effective, endothermic and highly pH dependent. Considerable amounts of Cr⁶⁺ were accumulated at the optimum pHs of 2-2.5. Column sorption of Cr⁶⁺ at a low flow rate and pH of 2.5 showed optimum performance with a total Cr uptake of 50.4mg/g at 60% saturation of the biomass. Removal of Cr⁶⁺ from an electroplating effluent using an azolla column was deemed reasonably satisfactory, although the uptake declined slightly. Desorption of bound Cr⁶⁺ with various desorbents was incomplete, which resulted in a low regeneration efficiency of about 50%. However, removal and recovery of Cr³⁺ using the azolla column was than that of Cr⁶⁺. Desorption of Cr³⁺ from the spent biomass column was accomplished with the recovery of 80% using O.5N H₂SO₄, The regeneration efficiencies for Cr³⁺ removal were up to 90% and demonstrated that the biomass is reusable. Cation metal uptake capacities of azolla, obtained either from batch or column experiments, are reasonably high in comparison with other sorbents. The uptake of Ni or Zn ions from solution is pH dependent showing the optimum pH of around 6 to 6.5, under the current experimental conditions. The sorption kinetics for cation metals was rapid with about 80% of the bound Ni ions being taken up in the first 10 min. The character of rapid binding is extremely important in a column sorption process, especially on a large scale since it favours an optimum uptake of metals at high flow rates. The Ni or Zn uptakes in column sorption were not markedly affected when the flow rates were increased from 80mllh up to 800ml/h for the 5g biomass used. The cation heavy metals removed from waste effluents were recovered in a concentrated solution of small volume. The desorption of bound Ni and Zn ions from the saturated biomass was accomplished with either O.2N HCl or H₂SO₄ that resulted in recoveries of more than 95%. The metals recovered, in the case of Ni and Zn, are identical to that of plating agents ego nickel sulphate or chloride, so that recycling of the metals is possible. An effluent-free, closed loop of Ni or Zn treatment system was proposed, whereby the Ni or Zn ions can be recycled to the plating bath whilst the purified water is fed back to the rinse tanks. Ca and Mg ions, commonly present in the electroplating effluents, appeared to affect sorption of heavy metals by azolla when metal concentrations were relatively low, presumedly through its competitive binding for the shared sites on surfaces of azolla. The data obtained from column sorption of Ni and Zn follows the BDST model well, enabling the application of the model to predicting design parameters for scale-up of the biosorption column system. It is interesting that the values of metal uptake, expressed in molar quantities, obtained on respective single-metal solutions and the multiple metal system, are similar, implying that the mechanisms involved in the sorption of all metal cations are similar and that the binding sites on surfaces of azolla are probably shared by all cation metals. The surface of the biomass provides sites for metal binding estimated in the range of 0.45-0.57mmol/g, based on the current experiments. The biomass has a surface area of 429 m²/g and water retention of 14.3 ml/g. The functional groups on the surface of azolla were partially identified using chemical modification and metal binding comparison. Among the functional groups examined, carboxyl groups, provided by amino acids and polysaccharides, appeared to play an important role in metal cation binding. The infrared spectra of the samples support this conclusion.
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