A comparative analysis of the taxation of lease transactions in South Africa, Australia, and Nigeria
- Authors: Galada, Khayalethu
- Date: 2021-04
- Subjects: Tax accounting -- South Africa , Tax accounting -- Australia , Tax accounting -- Nigeria , Taxation -- South Africa Taxation -- Australia Taxation -- Nigeria Accounting
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51428 , vital:43274
- Description: This treatise compared the tax treatment of lease transactions in South Africa, Australia, and Nigeria from both the lessor and lessee perspective. The analysis revealed that there are similarities and differences in the tax treatment of lease transactions between South Africa, Australia, and Nigeria. In particular, one major difference was that unlike Nigeria, South Africa and Australia have not aligned the income tax treatment of lease transactions with the accounting treatment of lease transactions in terms of IFRS 16. Consequently, the research concludes that certain parts of the tax treatment of lease transactions in South Africa may be deemed to be inadequate as a result of the misalignment between the income tax and accounting treatment of lease transactions and the inconsistency between the income tax and VAT treatment of lease transactions. This research proposes that the South African income tax treatment of lease transactions be revised by aligning the income tax treatment of lease transactions with the accounting treatment of lease transactions for simplicity purposes, and that the inconsistency between the income tax treatment and the value-added tax of lease transactions be eliminated. , Thesis (MCom) -- Faculty of Business and Economic Sciences, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
A comparative analysis of the taxation of lease transactions in South Africa, Australia, and Nigeria
- Authors: Galada, Khayalethu
- Date: 2021-04
- Subjects: Tax accounting -- South Africa , Tax accounting -- Australia , Tax accounting -- Nigeria , Taxation -- South Africa Taxation -- Australia Taxation -- Nigeria Accounting
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51428 , vital:43274
- Description: This treatise compared the tax treatment of lease transactions in South Africa, Australia, and Nigeria from both the lessor and lessee perspective. The analysis revealed that there are similarities and differences in the tax treatment of lease transactions between South Africa, Australia, and Nigeria. In particular, one major difference was that unlike Nigeria, South Africa and Australia have not aligned the income tax treatment of lease transactions with the accounting treatment of lease transactions in terms of IFRS 16. Consequently, the research concludes that certain parts of the tax treatment of lease transactions in South Africa may be deemed to be inadequate as a result of the misalignment between the income tax and accounting treatment of lease transactions and the inconsistency between the income tax and VAT treatment of lease transactions. This research proposes that the South African income tax treatment of lease transactions be revised by aligning the income tax treatment of lease transactions with the accounting treatment of lease transactions for simplicity purposes, and that the inconsistency between the income tax treatment and the value-added tax of lease transactions be eliminated. , Thesis (MCom) -- Faculty of Business and Economic Sciences, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
A comparative analysis of the use of participatory practices by indigenous trusts and mainstream development NGOs in Zvimba Communal Area Zimbabwe
- Authors: Mbanje, Bowden Bolt
- Date: 2020
- Subjects: Caritas Zimbabwe , Zvimba Community Share Ownership Trust (ZvCSOT) , Non-governmental organizations -- Zimbabwe -- Zvimba District , Community development -- Zimbabwe -- Zvimba District , Rural development -- Zimbabwe -- Zvimba District , Zvimba Communal Land (Zimbabwe)
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/167099 , vital:41437
- Description: This thesis compares the extent to which participatory practices have been used by Caritas Zimbabwe, a mainstream NGO, and the Zvimba Community Share Ownership Trust (ZvCSOT), an indigenous Trust, in Zvimba District, Zimbabwe. Participatory development initiatives are common practice in NGO and government development work in Zimbabwe. The thesis begins with a discussion of two aspects of participatory development (PD). Firstly, PD is discussed in relation to decentralization processes where central government transfers administrative and financial authority to sub-national government units in order to enhance the participation of rural communities in development interventions. Secondly, PD is discussed in relation to the increased role of NGOs in development work. During the 1980s and 1990s, shifts in development thinking resulted in NGOs being perceived as important actors who could attend to the development gaps left by an economically incapacitated state. Both NGOs and sub-national government units were seen to be closer to rural communities and so were thought to be in a better position to enhance the participation of these communities in meaningful development projects. An analysis of the practices of the NGO and CSOT under consideration in this study shows that while there has been much rhetorical commitment to participation, community participation in the development interventions of the NGO and the CSOT is inadequate. In introducing and implementing development interventions, there has been a tendency by both the NGO and CSOT to give priority to organizational preferences over local needs. While recognizing the participatory efforts made by mainstream development NGOs (Caritas in particular) and indigenous Trusts (Zvimba Community Share Ownership Trust in particular) in Zimbabwe, this thesis also considers the impact of other factors on participatory development initiatives. A major observation from the study is that in as much as we expect genuine participatory approaches which include grassroots communities’ inputs from the project’s conceptualization all the way to its evaluation, the challenge is that the elites at the higher level (central government and donor offices) have their own development preferences and interests while the elites at the lower levels (local government and NGO offices) also have their own priorities and needs. Consequently, local communities tend to be confined to implementing development projects foisted on them by elites at the higher level as well as those at the lower level. Worse still, the study shows that elites at the lowest level (community) sometimes hijack or take advantage of the imposed projects. Participation has been stalled by elites at various levels of the participatory development ladder. Thus, unless power imbalances are seriously addressed at all levels, participatory development will remain elusive.
- Full Text:
- Date Issued: 2020
- Authors: Mbanje, Bowden Bolt
- Date: 2020
- Subjects: Caritas Zimbabwe , Zvimba Community Share Ownership Trust (ZvCSOT) , Non-governmental organizations -- Zimbabwe -- Zvimba District , Community development -- Zimbabwe -- Zvimba District , Rural development -- Zimbabwe -- Zvimba District , Zvimba Communal Land (Zimbabwe)
- Language: English
- Type: text , Thesis , Doctoral , PhD
- Identifier: http://hdl.handle.net/10962/167099 , vital:41437
- Description: This thesis compares the extent to which participatory practices have been used by Caritas Zimbabwe, a mainstream NGO, and the Zvimba Community Share Ownership Trust (ZvCSOT), an indigenous Trust, in Zvimba District, Zimbabwe. Participatory development initiatives are common practice in NGO and government development work in Zimbabwe. The thesis begins with a discussion of two aspects of participatory development (PD). Firstly, PD is discussed in relation to decentralization processes where central government transfers administrative and financial authority to sub-national government units in order to enhance the participation of rural communities in development interventions. Secondly, PD is discussed in relation to the increased role of NGOs in development work. During the 1980s and 1990s, shifts in development thinking resulted in NGOs being perceived as important actors who could attend to the development gaps left by an economically incapacitated state. Both NGOs and sub-national government units were seen to be closer to rural communities and so were thought to be in a better position to enhance the participation of these communities in meaningful development projects. An analysis of the practices of the NGO and CSOT under consideration in this study shows that while there has been much rhetorical commitment to participation, community participation in the development interventions of the NGO and the CSOT is inadequate. In introducing and implementing development interventions, there has been a tendency by both the NGO and CSOT to give priority to organizational preferences over local needs. While recognizing the participatory efforts made by mainstream development NGOs (Caritas in particular) and indigenous Trusts (Zvimba Community Share Ownership Trust in particular) in Zimbabwe, this thesis also considers the impact of other factors on participatory development initiatives. A major observation from the study is that in as much as we expect genuine participatory approaches which include grassroots communities’ inputs from the project’s conceptualization all the way to its evaluation, the challenge is that the elites at the higher level (central government and donor offices) have their own development preferences and interests while the elites at the lower levels (local government and NGO offices) also have their own priorities and needs. Consequently, local communities tend to be confined to implementing development projects foisted on them by elites at the higher level as well as those at the lower level. Worse still, the study shows that elites at the lowest level (community) sometimes hijack or take advantage of the imposed projects. Participation has been stalled by elites at various levels of the participatory development ladder. Thus, unless power imbalances are seriously addressed at all levels, participatory development will remain elusive.
- Full Text:
- Date Issued: 2020
A comparative analysis with selected jurisdictions of structural challenges facing the South African office of the tax ombud
- Authors: Mothiba, Boitumelo Charity
- Date: 2020
- Subjects: South Africa. Office of the Tax Ombud , Tax administration and procdure -- South Africa , Taxpayer advocates -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/140360 , vital:37882
- Description: The Office of the Tax Ombud is critical in the protection of South African taxpayers' rights. The office has only been in existence for a little over five years and to ensure that it fulfils the purpose for which it was established, it must be properly structured. This includes that it ought to be independent from any external influence and manipulation. Any such external influence on the Tax Ombud creates the risk that the general public will lose confidence in the Tax Ombud as an independent recourse. The study, therefore, is designed to review the structure relating to the independence and powers of the South African Tax Ombud. The study assesses and evaluates the legislative safeguards of the structure of the Tax Ombud office in order to determine whether the legislative framework (the Tax Administration Act) safeguarding the Office of the Tax Ombud is adequate to ensure its independence and also to ensure a strengthened structure, without interference in the decision-making process of the office. To achieve this, a comparative analysis was made with selected foreign institutions of Tax Ombudsmen, or equivalent institutions, in order to draw from the best international practice. The study found that the structure of the Office of the Tax Ombud is relatively weak and does not fully provide the legislative powers to protect taxpayers from the well-resourced South African Revenue Service. The study also revealed that most of the institutional features in the structure of the South African Tax Ombud were found to be in line with standard international practice. The study has made recommendations aimed at strengthening the structure of the South African Tax Ombud by suggesting reforms in the legislative framework of the Tax Ombud.
- Full Text:
- Date Issued: 2020
- Authors: Mothiba, Boitumelo Charity
- Date: 2020
- Subjects: South Africa. Office of the Tax Ombud , Tax administration and procdure -- South Africa , Taxpayer advocates -- South Africa
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/140360 , vital:37882
- Description: The Office of the Tax Ombud is critical in the protection of South African taxpayers' rights. The office has only been in existence for a little over five years and to ensure that it fulfils the purpose for which it was established, it must be properly structured. This includes that it ought to be independent from any external influence and manipulation. Any such external influence on the Tax Ombud creates the risk that the general public will lose confidence in the Tax Ombud as an independent recourse. The study, therefore, is designed to review the structure relating to the independence and powers of the South African Tax Ombud. The study assesses and evaluates the legislative safeguards of the structure of the Tax Ombud office in order to determine whether the legislative framework (the Tax Administration Act) safeguarding the Office of the Tax Ombud is adequate to ensure its independence and also to ensure a strengthened structure, without interference in the decision-making process of the office. To achieve this, a comparative analysis was made with selected foreign institutions of Tax Ombudsmen, or equivalent institutions, in order to draw from the best international practice. The study found that the structure of the Office of the Tax Ombud is relatively weak and does not fully provide the legislative powers to protect taxpayers from the well-resourced South African Revenue Service. The study also revealed that most of the institutional features in the structure of the South African Tax Ombud were found to be in line with standard international practice. The study has made recommendations aimed at strengthening the structure of the South African Tax Ombud by suggesting reforms in the legislative framework of the Tax Ombud.
- Full Text:
- Date Issued: 2020
A comparative appraisal of access and quality of sexual and reproductive health services for gays and lesbians in Bulawayo (Zimbabwe) and Pretoria (South Africa)
- Authors: Jasi, Phineas
- Date: 2021-11
- Subjects: Reproductive health , Sexual health
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10353/21959 , vital:51854
- Description: This study investigated the extent to which gays and lesbians access quality sexual and reproductive health (SRH) services in Pretoria and Bulawayo. The study also examines the facilitators and barriers for accessing the same services. Theoretically, the study was grounded in the Health Belief Model (Hochbaum, 1958, modified by Rosenstock, 1974 and Siddiqui, 2016). To answer the research questions, a mixed methods approach was applied involving both qualitative and quantitative data collection methods. A total of 30 key informant interviews, eight focus group discussions and 387 questionnaires were administered using purposive, time location and snowball sampling approaches in the two cities. The study found that the most commonly available sexual and reproductive health (SRH) services were contraceptive services, sexually transmitted infections (STI) services and Human immunodeficiency syndrome (HIV) services. The services were provided at public health facilities, drop-in centres and through outreach activities operated by Civil Society Organizations (CSOs). The least available services that gays and lesbians required as part of a comprehensive package were access to information, education and communications (IEC) materials and mental health and psychosocial support services (MHPSS). Several service providers were not adhering to the World Health Organization (WHO) guidelines for provision of comprehensive services for key populations including gays and lesbians. Critical gaps noted included the absence of key populations-only service hours, lack of options for clinicians to attend to them, presence of a stigma and discrimination free environment and provision of comprehensive package of services under one roof. Most of the referral facilities had limited drugs, equipment and supplies for cancer screening and they had no HIV prevention, sex change, in-vitro fertilization, and sterilization services and procedures. The quality of physical facilities and SRH services in both cities did not meet the expectations of gays and lesbians, acting as a barrier to their health seeking behaviour. Stigma and discrimination from healthcare workers was a huge barrier affecting access across all public health facilities. The acts of stigmatisation and discrimination affected the perceptions that gays and lesbians had regarding the quality of the services and compromised access of the same. In view of these health system challenges, the study recommends that there is need for public authorities in both cities to address the bottlenecks and barriers affecting access to SRH services and products such as lubricants, affordable quality condoms, dental dams and latex gloves while reinforcing the facilitating factors promoting access. Healthcare workers need further training on how to provide comprehensive services for gays and lesbians according to the WHO guidelines. Public health authorities in Bulawayo and Pretoria should build upon the identified factors which facilitated the access to SRH services and use of products such as condoms and lubricants. These factors require strengthening of community-based organizations and networks that work directly with gays and lesbians in both Bulawayo and Pretoria. , Thesis (PhD) -- Faculty of Social Sciences and Humanities, 2021
- Full Text:
- Date Issued: 2021-11
- Authors: Jasi, Phineas
- Date: 2021-11
- Subjects: Reproductive health , Sexual health
- Language: English
- Type: Doctoral theses , text
- Identifier: http://hdl.handle.net/10353/21959 , vital:51854
- Description: This study investigated the extent to which gays and lesbians access quality sexual and reproductive health (SRH) services in Pretoria and Bulawayo. The study also examines the facilitators and barriers for accessing the same services. Theoretically, the study was grounded in the Health Belief Model (Hochbaum, 1958, modified by Rosenstock, 1974 and Siddiqui, 2016). To answer the research questions, a mixed methods approach was applied involving both qualitative and quantitative data collection methods. A total of 30 key informant interviews, eight focus group discussions and 387 questionnaires were administered using purposive, time location and snowball sampling approaches in the two cities. The study found that the most commonly available sexual and reproductive health (SRH) services were contraceptive services, sexually transmitted infections (STI) services and Human immunodeficiency syndrome (HIV) services. The services were provided at public health facilities, drop-in centres and through outreach activities operated by Civil Society Organizations (CSOs). The least available services that gays and lesbians required as part of a comprehensive package were access to information, education and communications (IEC) materials and mental health and psychosocial support services (MHPSS). Several service providers were not adhering to the World Health Organization (WHO) guidelines for provision of comprehensive services for key populations including gays and lesbians. Critical gaps noted included the absence of key populations-only service hours, lack of options for clinicians to attend to them, presence of a stigma and discrimination free environment and provision of comprehensive package of services under one roof. Most of the referral facilities had limited drugs, equipment and supplies for cancer screening and they had no HIV prevention, sex change, in-vitro fertilization, and sterilization services and procedures. The quality of physical facilities and SRH services in both cities did not meet the expectations of gays and lesbians, acting as a barrier to their health seeking behaviour. Stigma and discrimination from healthcare workers was a huge barrier affecting access across all public health facilities. The acts of stigmatisation and discrimination affected the perceptions that gays and lesbians had regarding the quality of the services and compromised access of the same. In view of these health system challenges, the study recommends that there is need for public authorities in both cities to address the bottlenecks and barriers affecting access to SRH services and products such as lubricants, affordable quality condoms, dental dams and latex gloves while reinforcing the facilitating factors promoting access. Healthcare workers need further training on how to provide comprehensive services for gays and lesbians according to the WHO guidelines. Public health authorities in Bulawayo and Pretoria should build upon the identified factors which facilitated the access to SRH services and use of products such as condoms and lubricants. These factors require strengthening of community-based organizations and networks that work directly with gays and lesbians in both Bulawayo and Pretoria. , Thesis (PhD) -- Faculty of Social Sciences and Humanities, 2021
- Full Text:
- Date Issued: 2021-11
A comparative photophysicochemical study of mono substituted phthalocyanines grafted onto silica nanoparticles
- Fashina, Adebayo, Antunes, Edith M, Nyokong, Tebello
- Authors: Fashina, Adebayo , Antunes, Edith M , Nyokong, Tebello
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/193844 , vital:45399 , xlink:href="https://doi.org/10.1142/S1088424614500138"
- Description: In this study, we report on the covalent linking of carboxylic acid functionalized silica nanoparticles with zinc phthalocyanine mono-substituted non-peripherally and peripherally with either a 4-amino phenoxy (1, peripheral and 2, non-peripheral) or an amino group (3 peripheral). The grafting is achieved via the formation of an amide bond between the carboxylic acid of the silica nanoparticles and the amino group of the phthalocyanine complexes. The hybrid nanoparticles retained the amorphous nature of silica nanoparticles after conjugation. A slight decrease in fluorescence and a general improvement in triplet quantum yields compared to free Pcs were observed. Triplet lifetimes for 2-SiNPs and 3-SiNPs also improved when compared to the free phthalocyanine. The changes in singlet oxygen quantum yields upon conjugation were minimal.
- Full Text:
- Date Issued: 2014
- Authors: Fashina, Adebayo , Antunes, Edith M , Nyokong, Tebello
- Date: 2014
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/193844 , vital:45399 , xlink:href="https://doi.org/10.1142/S1088424614500138"
- Description: In this study, we report on the covalent linking of carboxylic acid functionalized silica nanoparticles with zinc phthalocyanine mono-substituted non-peripherally and peripherally with either a 4-amino phenoxy (1, peripheral and 2, non-peripheral) or an amino group (3 peripheral). The grafting is achieved via the formation of an amide bond between the carboxylic acid of the silica nanoparticles and the amino group of the phthalocyanine complexes. The hybrid nanoparticles retained the amorphous nature of silica nanoparticles after conjugation. A slight decrease in fluorescence and a general improvement in triplet quantum yields compared to free Pcs were observed. Triplet lifetimes for 2-SiNPs and 3-SiNPs also improved when compared to the free phthalocyanine. The changes in singlet oxygen quantum yields upon conjugation were minimal.
- Full Text:
- Date Issued: 2014
A comparative photophysicochemical study of phthalocyanines encapsulated in core–shell silica nanoparticles
- Fashina, Adedayo, Amuhaya, Edith, Nyokong, Tebello
- Authors: Fashina, Adedayo , Amuhaya, Edith , Nyokong, Tebello
- Language: English
- Type: text
- Identifier: vital:7271 , http://hdl.handle.net/10962/d1020286 , Original publication is available at http://dx.doi.org/10.1016/j.saa.2014.08.062
- Full Text: false
- Authors: Fashina, Adedayo , Amuhaya, Edith , Nyokong, Tebello
- Language: English
- Type: text
- Identifier: vital:7271 , http://hdl.handle.net/10962/d1020286 , Original publication is available at http://dx.doi.org/10.1016/j.saa.2014.08.062
- Full Text: false
A comparative photophysicochemical study of phthalocyanines encapsulated in core–shell silica nanoparticles
- Fashina, Adedayo, Amuhaya, Edith, Nyokong, Tebello
- Authors: Fashina, Adedayo , Amuhaya, Edith , Nyokong, Tebello
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/189708 , vital:44924 , xlink:href="https://doi.org/10.1016/j.saa.2014.08.062"
- Description: This work presents the synthesis and characterization of a new zinc phthalocyanine complex tetrasubstituted with 3-carboxyphenoxy in the peripheral position. The photophysical properties of the new complex are compared with those of phthalocyanines tetra substituted with 3-carboxyphenoxy or 4- carboxyphenoxy at non-peripheral positions. Three phthalocyanine complexes were encapsulated within silica matrix to form a core shell and the hybrid nanoparticles particles obtained were spherical and mono dispersed. When encapsulated within the silica shell nanoparticles, phthalocyanines showed improved triplet quantum yields and singlet oxygen quantum yields than surface grafted derivatives. The improvements observed could be attributed to the protection provided for the phthalocyanine complexes by the silica matrix.
- Full Text:
- Date Issued: 2015
- Authors: Fashina, Adedayo , Amuhaya, Edith , Nyokong, Tebello
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/189708 , vital:44924 , xlink:href="https://doi.org/10.1016/j.saa.2014.08.062"
- Description: This work presents the synthesis and characterization of a new zinc phthalocyanine complex tetrasubstituted with 3-carboxyphenoxy in the peripheral position. The photophysical properties of the new complex are compared with those of phthalocyanines tetra substituted with 3-carboxyphenoxy or 4- carboxyphenoxy at non-peripheral positions. Three phthalocyanine complexes were encapsulated within silica matrix to form a core shell and the hybrid nanoparticles particles obtained were spherical and mono dispersed. When encapsulated within the silica shell nanoparticles, phthalocyanines showed improved triplet quantum yields and singlet oxygen quantum yields than surface grafted derivatives. The improvements observed could be attributed to the protection provided for the phthalocyanine complexes by the silica matrix.
- Full Text:
- Date Issued: 2015
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:
- Date Issued: 2016
- 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:
- Date Issued: 2016
A comparative study of CERBER, MAKTUB and LOCKY Ransomware using a Hybridised-Malware analysis
- Authors: Schmitt, Veronica
- Date: 2019
- Subjects: Microsoft Windows (Computer file) , Data protection , Computer crimes -- Prevention , Computer security , Computer networks -- Security measures , Computers -- Access control , Malware (Computer software)
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/92313 , vital:30702
- Description: There has been a significant increase in the prevalence of Ransomware attacks in the preceding four years to date. This indicates that the battle has not yet been won defending against this class of malware. This research proposes that by identifying the similarities within the operational framework of Ransomware strains, a better overall understanding of their operation and function can be achieved. This, in turn, will aid in a quicker response to future attacks. With the average Ransomware attack taking two hours to be identified, it shows that there is not yet a clear understanding as to why these attacks are so successful. Research into Ransomware is limited by what is currently known on the topic. Due to the limitations of the research the decision was taken to only examined three samples of Ransomware from different families. This was decided due to the complexities and comprehensive nature of the research. The in depth nature of the research and the time constraints associated with it did not allow for proof of concept of this framework to be tested on more than three families, but the exploratory work was promising and should be further explored in future research. The aim of the research is to follow the Hybrid-Malware analysis framework which consists of both static and the dynamic analysis phases, in addition to the digital forensic examination of the infected system. This allows for signature-based findings, along with behavioural and forensic findings all in one. This information allows for a better understanding of how this malware is designed and how it infects and remains persistent on a system. The operating system which has been chosen is the Microsoft Window 7 operating system which is still utilised by a significant proportion of Windows users especially in the corporate environment. The experiment process was designed to enable the researcher the ability to collect information regarding the Ransomware and every aspect of its behaviour and communication on a target system. The results can be compared across the three strains to identify the commonalities. The initial hypothesis was that Ransomware variants are all much like an instant cake box consists of specific building blocks which remain the same with the flavouring of the cake mix being the unique feature.
- Full Text:
- Date Issued: 2019
- Authors: Schmitt, Veronica
- Date: 2019
- Subjects: Microsoft Windows (Computer file) , Data protection , Computer crimes -- Prevention , Computer security , Computer networks -- Security measures , Computers -- Access control , Malware (Computer software)
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/92313 , vital:30702
- Description: There has been a significant increase in the prevalence of Ransomware attacks in the preceding four years to date. This indicates that the battle has not yet been won defending against this class of malware. This research proposes that by identifying the similarities within the operational framework of Ransomware strains, a better overall understanding of their operation and function can be achieved. This, in turn, will aid in a quicker response to future attacks. With the average Ransomware attack taking two hours to be identified, it shows that there is not yet a clear understanding as to why these attacks are so successful. Research into Ransomware is limited by what is currently known on the topic. Due to the limitations of the research the decision was taken to only examined three samples of Ransomware from different families. This was decided due to the complexities and comprehensive nature of the research. The in depth nature of the research and the time constraints associated with it did not allow for proof of concept of this framework to be tested on more than three families, but the exploratory work was promising and should be further explored in future research. The aim of the research is to follow the Hybrid-Malware analysis framework which consists of both static and the dynamic analysis phases, in addition to the digital forensic examination of the infected system. This allows for signature-based findings, along with behavioural and forensic findings all in one. This information allows for a better understanding of how this malware is designed and how it infects and remains persistent on a system. The operating system which has been chosen is the Microsoft Window 7 operating system which is still utilised by a significant proportion of Windows users especially in the corporate environment. The experiment process was designed to enable the researcher the ability to collect information regarding the Ransomware and every aspect of its behaviour and communication on a target system. The results can be compared across the three strains to identify the commonalities. The initial hypothesis was that Ransomware variants are all much like an instant cake box consists of specific building blocks which remain the same with the flavouring of the cake mix being the unique feature.
- Full Text:
- Date Issued: 2019
A comparative study of multiculturalism in South Africa and Canada: evaluating successes and failures.
- Authors: Anele Mngadi
- Date: 2022-12
- Subjects: Race discrimination -- Economic aspects – South Africa , Social justice -- South Africa , Xenophobia
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/59435 , vital:62114
- Description: The purpose of this study was to evaluate the successes and failures of multiculturalism in South Africa and Canada through the lens of critical multiculturalism as its theoretical frame. As Canada is widely-acknowledged as having one of the best multiculturalism policy and implementation programmes in the world, this study aimed to draw lessons from the Canadian model of multiculturalism in order to make recommendations to improve multicultural practices in South Africa. It is worth noting that multiculturalism in Canada is not perfect as government still struggles to implement inclusive and reconciliatory programmes for the previously colonised Indigenous communities. This study used a qualitative thematic analysis to enable a comparison of multiculturalism in these two countries. The findings of this study suggest that having a comprehensive multiculturalism policy is fundamental to ensure that aspirations of a socially cohesive multiculturalism are not merely philosophical, but are formulated into government policies, with guidelines for implementation through the guidance of critical multiculturalism theory. The findings of this study also suggest that the persistent racialised socio-economic inequalities in South Africa continue to undermine multiculturalism and nation-building efforts. , Thesis (MA) -- Faculty of Humanities, School of Governmental and Social Sciences, 2022
- Full Text:
- Date Issued: 2022-12
- Authors: Anele Mngadi
- Date: 2022-12
- Subjects: Race discrimination -- Economic aspects – South Africa , Social justice -- South Africa , Xenophobia
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/59435 , vital:62114
- Description: The purpose of this study was to evaluate the successes and failures of multiculturalism in South Africa and Canada through the lens of critical multiculturalism as its theoretical frame. As Canada is widely-acknowledged as having one of the best multiculturalism policy and implementation programmes in the world, this study aimed to draw lessons from the Canadian model of multiculturalism in order to make recommendations to improve multicultural practices in South Africa. It is worth noting that multiculturalism in Canada is not perfect as government still struggles to implement inclusive and reconciliatory programmes for the previously colonised Indigenous communities. This study used a qualitative thematic analysis to enable a comparison of multiculturalism in these two countries. The findings of this study suggest that having a comprehensive multiculturalism policy is fundamental to ensure that aspirations of a socially cohesive multiculturalism are not merely philosophical, but are formulated into government policies, with guidelines for implementation through the guidance of critical multiculturalism theory. The findings of this study also suggest that the persistent racialised socio-economic inequalities in South Africa continue to undermine multiculturalism and nation-building efforts. , Thesis (MA) -- Faculty of Humanities, School of Governmental and Social Sciences, 2022
- Full Text:
- Date Issued: 2022-12
A comparative study of occupational hazards amongst public hospital healthcare workers in urban and rural areas of KwaZulu Natal, South Africa
- Authors: Ngobe, Sinoneliso Avuyisiwe
- Date: 2021-04
- Subjects: Community health services , Health risk assessment -- South Africa , Hazardous materials-- KwaZulu Natal
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/56081 , vital:55291
- Description: The role of healthcare workers (HCWs) is to render services to the sick. While executing their duties, these HCWs can fall ill due to various occupational exposures. HCWs are exposed to a range of hazards including physical, biological, chemical and ergonomic hazards. These hazards can cause physical injuries, diseases, mental strain and other adverse health effects.: The aim of this study was to assess the prevalence of occupational hazards amongst HCWs in urban and rural areas of the KwaZulu-Natal province, South Africa: A descriptive cross-sectional research design was utilised on the estimated sample size of 270 respondents, from ten public hospitals. The sampling method used to identify participants was convenience sampling and data was collected through a self-administered, semi-structured questionnaire. The analysed data was presented in descriptive and inferential summary statistics. The data was analysed using graphical and numerical descriptive statistics as well as inferential statistical techniques. The statistical significance was set at P0.05. The results revealed that both urban and rural HCWs were exposed to physical, biological, chemical and ergonomic hazards. Overall, physical hazards were the most frequently reported form of hazard exposure at 98,6%, followed by biological hazards (96,7%), ergonomic hazards (94,4%) and chemical hazards (23,7%). The duration of exposure to hazards varied from 12 months to 5 years. In a period of 12 months, radiation, cold, heat, slips and trips were the most common sources of physical hazard exposure while direct contact with patient bodily fluids was the most common source of biological hazard exposure and mercury was the most common source of chemical hazard exposure. More than a quarter of the HCWs had experienced some form of assault by a patient in the preceding 12 months. Over a three-year period, both urban and rural area HCWs reported the use of post-exposure prophylaxis and experienced symptoms of chemical exposure at work. Less than 6% of the HCWs had developed an occupational disease in the previous five years. There were no statistically significant differences in total exposure to hazards between urban and rural area HCW. , Thesis (Mtech) --Faculty of Health Sciences, School of Behavioural Sciences, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Ngobe, Sinoneliso Avuyisiwe
- Date: 2021-04
- Subjects: Community health services , Health risk assessment -- South Africa , Hazardous materials-- KwaZulu Natal
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/56081 , vital:55291
- Description: The role of healthcare workers (HCWs) is to render services to the sick. While executing their duties, these HCWs can fall ill due to various occupational exposures. HCWs are exposed to a range of hazards including physical, biological, chemical and ergonomic hazards. These hazards can cause physical injuries, diseases, mental strain and other adverse health effects.: The aim of this study was to assess the prevalence of occupational hazards amongst HCWs in urban and rural areas of the KwaZulu-Natal province, South Africa: A descriptive cross-sectional research design was utilised on the estimated sample size of 270 respondents, from ten public hospitals. The sampling method used to identify participants was convenience sampling and data was collected through a self-administered, semi-structured questionnaire. The analysed data was presented in descriptive and inferential summary statistics. The data was analysed using graphical and numerical descriptive statistics as well as inferential statistical techniques. The statistical significance was set at P0.05. The results revealed that both urban and rural HCWs were exposed to physical, biological, chemical and ergonomic hazards. Overall, physical hazards were the most frequently reported form of hazard exposure at 98,6%, followed by biological hazards (96,7%), ergonomic hazards (94,4%) and chemical hazards (23,7%). The duration of exposure to hazards varied from 12 months to 5 years. In a period of 12 months, radiation, cold, heat, slips and trips were the most common sources of physical hazard exposure while direct contact with patient bodily fluids was the most common source of biological hazard exposure and mercury was the most common source of chemical hazard exposure. More than a quarter of the HCWs had experienced some form of assault by a patient in the preceding 12 months. Over a three-year period, both urban and rural area HCWs reported the use of post-exposure prophylaxis and experienced symptoms of chemical exposure at work. Less than 6% of the HCWs had developed an occupational disease in the previous five years. There were no statistically significant differences in total exposure to hazards between urban and rural area HCW. , Thesis (Mtech) --Faculty of Health Sciences, School of Behavioural Sciences, 2021
- Full Text:
- Date Issued: 2021-04
A comparative study of tax incentives for small businesses and investors in small businesses in South Africa, Australia, New Zealand, Singapore and Ireland
- Authors: Horn, Edward Bennet
- Date: 2018
- Subjects: Small business -- Taxation -- South Africa , Small business -- South Africa -- Finance , Job creation -- South Africa , Government aid to small business -- South Africa , Tax incentives -- South Africa , Tax incentives -- Australia , Tax incentives -- New Zealand , Tax incentives -- Singapore , Tax incentives -- Ireland
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/61669 , vital:28047
- Description: In the South African context, it is accepted that small businesses will be the vehicle for job creation and changing the current business ownership patterns. This is to be achieved by creating access to finance, exploring the role of venture capital and simplifying the tax obligations and the compliance burden. The literature indicates that the current South African tax incentives for small businesses are perceived as unfair and fundamentally ineffective. The objective of this thesis was to compare the tax incentives available to small businesses and investors in small businesses in South Africa to those available in Australia, New Zealand, Singapore and Ireland, in order to identify possible measures that could be introduced in South Africa. In addressing the objective, the research set out to provide, in terms of South African tax legislation, a definition of a small business for tax purposes and document the tax incentives available for start-up and existing small businesses, as well as the tax incentives available for investors in small businesses, either through a venture capital company or a direct investment in small business. It was found that South Africa has a complex and onerous multi-layered approach to classifying a taxpayer as either a “micro business” or a “small business corporation” for the purpose of applying tax incentives. The international jurisdictions included in this research follow a single requirement approach, based on either one or a combination of turnover, balance sheet total or staff headcount. The international jurisdictions provide a wide range of tax incentives to small businesses and investors in small businesses, aimed at reducing taxable income to enable the small businesses to grow and access equity finance. By identifying differences and similarities, a number of possible tax relief measures were recommended that could be introduced in South Africa.
- Full Text:
- Date Issued: 2018
- Authors: Horn, Edward Bennet
- Date: 2018
- Subjects: Small business -- Taxation -- South Africa , Small business -- South Africa -- Finance , Job creation -- South Africa , Government aid to small business -- South Africa , Tax incentives -- South Africa , Tax incentives -- Australia , Tax incentives -- New Zealand , Tax incentives -- Singapore , Tax incentives -- Ireland
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/61669 , vital:28047
- Description: In the South African context, it is accepted that small businesses will be the vehicle for job creation and changing the current business ownership patterns. This is to be achieved by creating access to finance, exploring the role of venture capital and simplifying the tax obligations and the compliance burden. The literature indicates that the current South African tax incentives for small businesses are perceived as unfair and fundamentally ineffective. The objective of this thesis was to compare the tax incentives available to small businesses and investors in small businesses in South Africa to those available in Australia, New Zealand, Singapore and Ireland, in order to identify possible measures that could be introduced in South Africa. In addressing the objective, the research set out to provide, in terms of South African tax legislation, a definition of a small business for tax purposes and document the tax incentives available for start-up and existing small businesses, as well as the tax incentives available for investors in small businesses, either through a venture capital company or a direct investment in small business. It was found that South Africa has a complex and onerous multi-layered approach to classifying a taxpayer as either a “micro business” or a “small business corporation” for the purpose of applying tax incentives. The international jurisdictions included in this research follow a single requirement approach, based on either one or a combination of turnover, balance sheet total or staff headcount. The international jurisdictions provide a wide range of tax incentives to small businesses and investors in small businesses, aimed at reducing taxable income to enable the small businesses to grow and access equity finance. By identifying differences and similarities, a number of possible tax relief measures were recommended that could be introduced in South Africa.
- Full Text:
- Date Issued: 2018
A comparative study of the dosimetric features of α-Al2O3: C, Mg and α-Al2O3: C
- Kalita, Jitumani M, Chithambo, Makaiko L
- Authors: Kalita, Jitumani M , Chithambo, Makaiko L
- Date: 2017
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/113058 , vital:33694 , https://doi.org/10.1093/rpd/ncx039
- Description: A comparative study of the dosimetric features of α-Al2O3:C,Mg and α-Al2O3:C relevant to thermoluminescence dosimetry is reported. A glow curve of α-Al2O3:C,Mg measured at 1°C/s after beta irradiation to 1 Gy shows two subsidiary peaks at 42°C (labelled as I) and 72°C (II) and the main peak at 161°C (III) whereas a glow curve of α-Al2O3:C measured under the same conditions shows the main peak at 178°C (II′) and a lower intensity peak at 48°C (I′). Apart from these ones, there are several other peaks at temperatures beyond that of the main peak in both α-Al2O3:C,Mg and α-Al2O3:C. However, the latter are not included in this study. We report a comparative quantitative analysis of dose response and fading of peaks I, II and III of α-Al2O3:C,Mg and peaks I′ and II′ of α-Al2O3:C. Analysis shows that the dose response of peaks I and III is sublinear within 1–10 Gy whereas that of peak II is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy. In comparison, the dose response of peak I′ is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy whereas that of peak II′ is sublinear within 1–4 Gy followed by a superlinear region within 4–10 Gy. As regards to fading corresponding to 1 Gy, peak I is very unstable and fades within 300 s, peak II is more stable and takes up to 43200 s to fade. In comparison, peak III fades down to 30% of its initial intensity within 2400 s. Interestingly, between 2400 and 800 s, the intensity fades by 17% only. Regarding fading in α-Al2O3:C, peak I′ fades within 600 s whereas peak II′ shows an inverse fading behaviour up to 64800 s. The rate of fading for peaks I, II and III in α-Al2O3:C,Mg was found to decrease with increase in dose. However, no such behaviour was observed in α-Al2O3:C. The fading in both samples is discussed on the basis of a charge hopping mechanism.
- Full Text:
- Date Issued: 2017
- Authors: Kalita, Jitumani M , Chithambo, Makaiko L
- Date: 2017
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/113058 , vital:33694 , https://doi.org/10.1093/rpd/ncx039
- Description: A comparative study of the dosimetric features of α-Al2O3:C,Mg and α-Al2O3:C relevant to thermoluminescence dosimetry is reported. A glow curve of α-Al2O3:C,Mg measured at 1°C/s after beta irradiation to 1 Gy shows two subsidiary peaks at 42°C (labelled as I) and 72°C (II) and the main peak at 161°C (III) whereas a glow curve of α-Al2O3:C measured under the same conditions shows the main peak at 178°C (II′) and a lower intensity peak at 48°C (I′). Apart from these ones, there are several other peaks at temperatures beyond that of the main peak in both α-Al2O3:C,Mg and α-Al2O3:C. However, the latter are not included in this study. We report a comparative quantitative analysis of dose response and fading of peaks I, II and III of α-Al2O3:C,Mg and peaks I′ and II′ of α-Al2O3:C. Analysis shows that the dose response of peaks I and III is sublinear within 1–10 Gy whereas that of peak II is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy. In comparison, the dose response of peak I′ is superlinear within 1–4 Gy followed by a sublinear region within 4–10 Gy whereas that of peak II′ is sublinear within 1–4 Gy followed by a superlinear region within 4–10 Gy. As regards to fading corresponding to 1 Gy, peak I is very unstable and fades within 300 s, peak II is more stable and takes up to 43200 s to fade. In comparison, peak III fades down to 30% of its initial intensity within 2400 s. Interestingly, between 2400 and 800 s, the intensity fades by 17% only. Regarding fading in α-Al2O3:C, peak I′ fades within 600 s whereas peak II′ shows an inverse fading behaviour up to 64800 s. The rate of fading for peaks I, II and III in α-Al2O3:C,Mg was found to decrease with increase in dose. However, no such behaviour was observed in α-Al2O3:C. The fading in both samples is discussed on the basis of a charge hopping mechanism.
- Full Text:
- Date Issued: 2017
A comparative study of the effect of different stabilizers on the critical quality attributes of self-assembling nano co-crystals
- Witika, Bwalya A, Smith, Vincent J, Walker, Roderick B
- Authors: Witika, Bwalya A , Smith, Vincent J , Walker, Roderick B
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/183224 , vital:43931 , xlink:href=" https://doi.org/10.3390/pharmaceutics12020182"
- Description: Lamivudine (3TC) and zidovudine (AZT) are antiviral agents used orally to manage HIV/AIDS infection. A pseudo one-solvent bottom-up approach was used to develop and produce nano co-crystals of 3TC and AZT. Equimolar amounts of 3TC dissolved in de-ionized water and AZT in methanol were rapidly injected into a pre-cooled vessel and sonicated at 4 °C. The resultant suspensions were characterized using a Zetasizer. The particle size, polydispersity index and Zeta potential were elucidated. Further characterization was undertaken using powder X-ray diffraction, Raman spectroscopy, Fourier transform infrared spectroscopy, differential scanning calorimetry, and energy dispersive X-ray spectroscopy scanning electron microscopy. Different surfactants were assessed for their ability to stabilize the nano co-crystals and for their ability to produce nano co-crystals with specific and desirable critical quality attributes (CQA) including particle size (PS) less than 1000 nm, polydispersity index (PDI) less than 0.500 and Zeta potential (ZP) less than −30 mV. All surfactants produced co-crystals in the nanometer range. The PDI and PS are concentration-dependent for all nano co-crystals manufactured while only ZP was within specification when sodium dodecyl sulfate was used in the process.
- Full Text:
- Date Issued: 2020
- Authors: Witika, Bwalya A , Smith, Vincent J , Walker, Roderick B
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/183224 , vital:43931 , xlink:href=" https://doi.org/10.3390/pharmaceutics12020182"
- Description: Lamivudine (3TC) and zidovudine (AZT) are antiviral agents used orally to manage HIV/AIDS infection. A pseudo one-solvent bottom-up approach was used to develop and produce nano co-crystals of 3TC and AZT. Equimolar amounts of 3TC dissolved in de-ionized water and AZT in methanol were rapidly injected into a pre-cooled vessel and sonicated at 4 °C. The resultant suspensions were characterized using a Zetasizer. The particle size, polydispersity index and Zeta potential were elucidated. Further characterization was undertaken using powder X-ray diffraction, Raman spectroscopy, Fourier transform infrared spectroscopy, differential scanning calorimetry, and energy dispersive X-ray spectroscopy scanning electron microscopy. Different surfactants were assessed for their ability to stabilize the nano co-crystals and for their ability to produce nano co-crystals with specific and desirable critical quality attributes (CQA) including particle size (PS) less than 1000 nm, polydispersity index (PDI) less than 0.500 and Zeta potential (ZP) less than −30 mV. All surfactants produced co-crystals in the nanometer range. The PDI and PS are concentration-dependent for all nano co-crystals manufactured while only ZP was within specification when sodium dodecyl sulfate was used in the process.
- Full Text:
- Date Issued: 2020
A comparative study of the photophysicochemical and photodynamic activity properties of meso-4-methylthiophenyl functionalized Sn (IV) tetraarylporphyrins and triarylcorroles
- Dingiswayo, Somila, Babu, Balaji, Prinsloo, Earl, Mack, John, Nyokong, Tebello
- Authors: Dingiswayo, Somila , Babu, Balaji , Prinsloo, Earl , Mack, John , Nyokong, Tebello
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/186157 , vital:44469 , xlink:href="https://doi.org/10.1142/S1088424620500273"
- Description: Tin(IV) complexes of a 4-methylthiophenyl functionalized porphyrin (1-Sn) and its corrole analogue (2-Sn) were synthesized so that their photophysicochemical properties and photodynamic activities against MCF-7 breast cancer cells could be compared. Singlet oxygen luminescence studies revealed that 1-Sn and 2-Sn have comparable ΦΔΦΔ values in DMF of 0.59 and 0.60, respectively, while the IC5050 values after irradiation of MCF-7 cells for 30 min with a Thorlabs 625 nm LED (432 J · cm−2)−2) were determined to be 12.4 and 8.9 μμM. The results demonstrate that the cellular uptake of 2-Sn and its molar absorptivity at the irradiation wavelength play a crucial role during in vitro cytotoxicity studies.
- Full Text:
- Date Issued: 2020
- Authors: Dingiswayo, Somila , Babu, Balaji , Prinsloo, Earl , Mack, John , Nyokong, Tebello
- Date: 2020
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/186157 , vital:44469 , xlink:href="https://doi.org/10.1142/S1088424620500273"
- Description: Tin(IV) complexes of a 4-methylthiophenyl functionalized porphyrin (1-Sn) and its corrole analogue (2-Sn) were synthesized so that their photophysicochemical properties and photodynamic activities against MCF-7 breast cancer cells could be compared. Singlet oxygen luminescence studies revealed that 1-Sn and 2-Sn have comparable ΦΔΦΔ values in DMF of 0.59 and 0.60, respectively, while the IC5050 values after irradiation of MCF-7 cells for 30 min with a Thorlabs 625 nm LED (432 J · cm−2)−2) were determined to be 12.4 and 8.9 μμM. The results demonstrate that the cellular uptake of 2-Sn and its molar absorptivity at the irradiation wavelength play a crucial role during in vitro cytotoxicity studies.
- Full Text:
- Date Issued: 2020
A comparative study of the singlet oxygen generation capability of a zinc phthalocyanine linked to graphene quantum dots through π-π stacking and covalent conjugation when embedded in asymmetric polymer membranes
- Mafukidze, Donovan M, Nyokong, Tebello
- Authors: Mafukidze, Donovan M , Nyokong, Tebello
- Date: 2019
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/187461 , vital:44655 , xlink:href="https://doi.org/10.1016/j.molstruc.2018.11.096"
- Description: Following the establishment of graphene quantum dots as potential phthalocyanine supports in photoactive membrane preparation for phthalocyanines lacking linkage functional groups, the practical efficiency of p-p stacking versus covalent linkage was investigated. Synthesized materials were characterized using FT-IR, Raman, powder X-ray diffraction, and UVeVis spectroscopies and also by transmission electron and scanning electron microscopies. Phthalocyanine loadings onto graphene quantum dots of 0.40 mg/mg and 0.14 mg/mg (Pc mass/conjugate mass) for the p-p stacked and covalent linked conjugates respectively were observed. Covalent linkage to graphene quantum dots proved to be functionally superior to p-p linkage, where singlet oxygen quantum yield value of the phthalocyanine in the membrane for the covalent linked conjugate was approximately twice that of the p-p stacked membrane.
- Full Text:
- Date Issued: 2019
- Authors: Mafukidze, Donovan M , Nyokong, Tebello
- Date: 2019
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/187461 , vital:44655 , xlink:href="https://doi.org/10.1016/j.molstruc.2018.11.096"
- Description: Following the establishment of graphene quantum dots as potential phthalocyanine supports in photoactive membrane preparation for phthalocyanines lacking linkage functional groups, the practical efficiency of p-p stacking versus covalent linkage was investigated. Synthesized materials were characterized using FT-IR, Raman, powder X-ray diffraction, and UVeVis spectroscopies and also by transmission electron and scanning electron microscopies. Phthalocyanine loadings onto graphene quantum dots of 0.40 mg/mg and 0.14 mg/mg (Pc mass/conjugate mass) for the p-p stacked and covalent linked conjugates respectively were observed. Covalent linkage to graphene quantum dots proved to be functionally superior to p-p linkage, where singlet oxygen quantum yield value of the phthalocyanine in the membrane for the covalent linked conjugate was approximately twice that of the p-p stacked membrane.
- Full Text:
- Date Issued: 2019
A comparative study of the tax measures for persons with disabilities in South Africa with those of Canada and the Republic of Ireland
- Authors: Currie, Natasha
- Date: 2020
- Subjects: People with disabilities -- Taxation -- South Africa , People with disabilities -- Taxation -- Law and legislation -- South Africa , People with disabilities -- Taxation -- Canada , People with disabilities -- Taxation -- Law and legislation -- Ireland , People with disabilities -- Taxation -- Ireland
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/170746 , vital:41956
- Description: Literature indicates that tax relief measures for persons with disabilities are important as they align with the principle of equity in the allocation of the tax burden. They are a government intervention that assists in decreasing the financial burden of medical care for persons with disabilities. The right of persons with disabilities to an adequate standard of living is contained in the landmark Convention on the Rights of Persons with Disabilities and Optional Protocol, a treaty of the United Nations, which South Africa ratified in 2007. The objective of the research was to provide a comparative study of tax relief measures for persons with disabilities in South Africa with those of Canada and the Republic of Ireland, with a view to identifying potential areas for improvement in South Africa. The requisite information was primarily collected through an extensive analysis of the tax legislation in the jurisdictions. The research found that tax relief measures for persons with disabilities and their families in South Africa are limited when compared with those of Canada and the Republic of Ireland. The comparative study identifies a number of potential tax relief measures for implementation in South Africa.
- Full Text:
- Date Issued: 2020
- Authors: Currie, Natasha
- Date: 2020
- Subjects: People with disabilities -- Taxation -- South Africa , People with disabilities -- Taxation -- Law and legislation -- South Africa , People with disabilities -- Taxation -- Canada , People with disabilities -- Taxation -- Law and legislation -- Ireland , People with disabilities -- Taxation -- Ireland
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/170746 , vital:41956
- Description: Literature indicates that tax relief measures for persons with disabilities are important as they align with the principle of equity in the allocation of the tax burden. They are a government intervention that assists in decreasing the financial burden of medical care for persons with disabilities. The right of persons with disabilities to an adequate standard of living is contained in the landmark Convention on the Rights of Persons with Disabilities and Optional Protocol, a treaty of the United Nations, which South Africa ratified in 2007. The objective of the research was to provide a comparative study of tax relief measures for persons with disabilities in South Africa with those of Canada and the Republic of Ireland, with a view to identifying potential areas for improvement in South Africa. The requisite information was primarily collected through an extensive analysis of the tax legislation in the jurisdictions. The research found that tax relief measures for persons with disabilities and their families in South Africa are limited when compared with those of Canada and the Republic of Ireland. The comparative study identifies a number of potential tax relief measures for implementation in South Africa.
- Full Text:
- Date Issued: 2020
A comparative study on the sensitive detection of hydroxyl radical using thiol-capped CdTe and CdTe/ZnS quantum dots
- Adegoke, Oluwasesan, Nyokong, Tebello
- Authors: Adegoke, Oluwasesan , Nyokong, Tebello
- Date: 2012
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/242778 , vital:51077 , xlink:href="https://doi.org/10.1007/s10895-012-1089-2"
- Description: Four types of water-soluble luminescent quantum dots (QDs) whose surface was functionlaized with thioglycolic acid (TGA), 3-mercaptopropionic acid (MPA), or glutathione (GSH), were investigated for the sensitive and selective detection of hydroxyl radical (●OH) in aqueous media. It was found that the type of capping agent and QD influenced the sensitivity of the probe. The order of sensitivity of the probe was: GSH-CdTe@ZnS > MPA-CdTe@ZnS > TGA-CdTe > MPA-CdTe QDs. Under the optimum conditions, a limit of detection as low as 8.5 × 10-8 M was obtained using GSH-CdTe@ZnS. The effects of foreign reactive oxygen species and the Fenton reactants and products as possible interferences on the proposed probe were negligible for CdTe@ZnS QDs. Besides, experimental results indicated that CdTe@ZnS QDs were more attractive for the selective recognition of ●OH than CdTe QDs. The mechanistic reaction pathway between the QDs and ●OH is proposed.
- Full Text:
- Date Issued: 2012
- Authors: Adegoke, Oluwasesan , Nyokong, Tebello
- Date: 2012
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/242778 , vital:51077 , xlink:href="https://doi.org/10.1007/s10895-012-1089-2"
- Description: Four types of water-soluble luminescent quantum dots (QDs) whose surface was functionlaized with thioglycolic acid (TGA), 3-mercaptopropionic acid (MPA), or glutathione (GSH), were investigated for the sensitive and selective detection of hydroxyl radical (●OH) in aqueous media. It was found that the type of capping agent and QD influenced the sensitivity of the probe. The order of sensitivity of the probe was: GSH-CdTe@ZnS > MPA-CdTe@ZnS > TGA-CdTe > MPA-CdTe QDs. Under the optimum conditions, a limit of detection as low as 8.5 × 10-8 M was obtained using GSH-CdTe@ZnS. The effects of foreign reactive oxygen species and the Fenton reactants and products as possible interferences on the proposed probe were negligible for CdTe@ZnS QDs. Besides, experimental results indicated that CdTe@ZnS QDs were more attractive for the selective recognition of ●OH than CdTe QDs. The mechanistic reaction pathway between the QDs and ●OH is proposed.
- Full Text:
- Date Issued: 2012
A comparison between the responsiveness of selected physiological and subjective mental workload indicators during real-world driving scenarios
- Authors: Schmidtke, Nadia-Jasmine
- Date: 2020
- Subjects: Automobile driving -- Physiological aspects , Automobile driving -- Psychological aspects , Automobile drivers -- Health and hygiene , Mental fatigue , Mental work -- Case studies
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/148115 , vital:38711
- Description: Sub-optimal levels of mental workload in automobile drivers is a risk factor for road accidents. However, mental workload as a construct cannot be directly measured. Common indicators of mental workload include heart rate frequency and variability, eye motion and subjective rating tools. Namely, the National Aeronautics and Space Administration Task Load Index (NASA-TLX), its modified, unweighted version called the Raw-TLX, and the Rating Scale of Mental Effort (RSME). Comparisons between the suitability and responsiveness of these mental workload indicators have been almost exclusively examined in driving simulators. However, real-world driving research is important as even high-fidelity simulators cannot capture the complexity of driving scenarios. Hence, this research aimed to compare the suitability and responsiveness of these mental workload indicators in response to real-world driving scenarios. Six participants drove along a set route for an hour while wearing a heart rate monitor and eye tracker. A dashcam was used to capture footage of the different driving scenarios encountered. The set route comprised of driving through the industrial, residential, provincial main road and Rhodes University campus areas. RSME scores were taken during brief stops after driving though each zone. The NASA-TLX questionnaire was administered on completion of the drive and analysed later as the modified Raw-TLX version. The data collected in response to the encountered driving scenarios were sorted into three meta-groupings. (1) Data was segmented according to the different areas that participants drove through. This was termed Area Events and were long duration scenarios of between five and thirty minutes. These driving scenarios were further segmented into two meta-groups with short duration driving scenarios (< 90 seconds). (2) The Common Events meta-group consisted of driving scenarios that were encountered by all participants. These were scenarios were anticipated by drivers. (3) The All Events meta-group was grouped according to all the driving scenarios that were encountered by participants. It consisted of both anticipated and unanticipated driving scenarios of short durations. Data were further analysed using a method of systematically selecting a threshold value for each mental workload indicator. Responses to driving scenarios which surpassed the threshold were considered indicative of an increase in mental workload. The total frequency of higher mental workload events was used as a determiner responsiveness (or ‘sensitivity’) for each mental workload indicator. Mental workload indicators were evaluated for their responsiveness and suitability for assessing mental workload. Results found blink frequency to be a responsive mental workload indicator for all categories of driving scenarios. Blink frequency and duration were the most responsive short duration mental workload indicators. Furthermore, the indicators were able to distinguish between higher and lower mental workload driving scenarios. However, blink parameters are also sensitive to driver fatigue and drowsiness. Further research on distinguishing mental workload from that of fatigue in response to real-world driving was recommended. Pupil diameter, fixation duration, saccade saccade duration and saccade amplitude were found to be responsive short duration mental workload indicators. However, these measures were not determined to be suitable for real-world driving applications. Pupil diameter was confounded by changing illumination levels. Fixation and saccade responses were confounded by the driving task itself as gaze could not be accounted for. For long duration driving scenarios heart rate frequency, heart rate variability: high-frequency power, blink frequency and RSME were found to be responsive and suitable MWL indicators. The Raw-TLX results could not be assessed for responsiveness as it was administered once. However, it was confirmed as a suitable cumulative mental workload indicator in the application of real-world driving. The moderate levels of workload reported by participants agreed with the experimental protocol that prevented inducing sub-optimal mental workload. Blink frequency shows promise as a responsive and suitable mental workload indicator for different types of driving scenarios. More research is needed regarding the assessment of mental workload during short durations using blink frequency and blink duration. For driving durations between five and thirty minutes long, further research into heart rate frequency, heart rate variability: high frequency power, and the RSME was recommended.
- Full Text:
- Date Issued: 2020
- Authors: Schmidtke, Nadia-Jasmine
- Date: 2020
- Subjects: Automobile driving -- Physiological aspects , Automobile driving -- Psychological aspects , Automobile drivers -- Health and hygiene , Mental fatigue , Mental work -- Case studies
- Language: English
- Type: text , Thesis , Masters , MSc
- Identifier: http://hdl.handle.net/10962/148115 , vital:38711
- Description: Sub-optimal levels of mental workload in automobile drivers is a risk factor for road accidents. However, mental workload as a construct cannot be directly measured. Common indicators of mental workload include heart rate frequency and variability, eye motion and subjective rating tools. Namely, the National Aeronautics and Space Administration Task Load Index (NASA-TLX), its modified, unweighted version called the Raw-TLX, and the Rating Scale of Mental Effort (RSME). Comparisons between the suitability and responsiveness of these mental workload indicators have been almost exclusively examined in driving simulators. However, real-world driving research is important as even high-fidelity simulators cannot capture the complexity of driving scenarios. Hence, this research aimed to compare the suitability and responsiveness of these mental workload indicators in response to real-world driving scenarios. Six participants drove along a set route for an hour while wearing a heart rate monitor and eye tracker. A dashcam was used to capture footage of the different driving scenarios encountered. The set route comprised of driving through the industrial, residential, provincial main road and Rhodes University campus areas. RSME scores were taken during brief stops after driving though each zone. The NASA-TLX questionnaire was administered on completion of the drive and analysed later as the modified Raw-TLX version. The data collected in response to the encountered driving scenarios were sorted into three meta-groupings. (1) Data was segmented according to the different areas that participants drove through. This was termed Area Events and were long duration scenarios of between five and thirty minutes. These driving scenarios were further segmented into two meta-groups with short duration driving scenarios (< 90 seconds). (2) The Common Events meta-group consisted of driving scenarios that were encountered by all participants. These were scenarios were anticipated by drivers. (3) The All Events meta-group was grouped according to all the driving scenarios that were encountered by participants. It consisted of both anticipated and unanticipated driving scenarios of short durations. Data were further analysed using a method of systematically selecting a threshold value for each mental workload indicator. Responses to driving scenarios which surpassed the threshold were considered indicative of an increase in mental workload. The total frequency of higher mental workload events was used as a determiner responsiveness (or ‘sensitivity’) for each mental workload indicator. Mental workload indicators were evaluated for their responsiveness and suitability for assessing mental workload. Results found blink frequency to be a responsive mental workload indicator for all categories of driving scenarios. Blink frequency and duration were the most responsive short duration mental workload indicators. Furthermore, the indicators were able to distinguish between higher and lower mental workload driving scenarios. However, blink parameters are also sensitive to driver fatigue and drowsiness. Further research on distinguishing mental workload from that of fatigue in response to real-world driving was recommended. Pupil diameter, fixation duration, saccade saccade duration and saccade amplitude were found to be responsive short duration mental workload indicators. However, these measures were not determined to be suitable for real-world driving applications. Pupil diameter was confounded by changing illumination levels. Fixation and saccade responses were confounded by the driving task itself as gaze could not be accounted for. For long duration driving scenarios heart rate frequency, heart rate variability: high-frequency power, blink frequency and RSME were found to be responsive and suitable MWL indicators. The Raw-TLX results could not be assessed for responsiveness as it was administered once. However, it was confirmed as a suitable cumulative mental workload indicator in the application of real-world driving. The moderate levels of workload reported by participants agreed with the experimental protocol that prevented inducing sub-optimal mental workload. Blink frequency shows promise as a responsive and suitable mental workload indicator for different types of driving scenarios. More research is needed regarding the assessment of mental workload during short durations using blink frequency and blink duration. For driving durations between five and thirty minutes long, further research into heart rate frequency, heart rate variability: high frequency power, and the RSME was recommended.
- Full Text:
- Date Issued: 2020
A comparison of anthropogenic and elephant disturbance on Acacia xanthophloea (fever tree) populations in the Lowveld, South Africa
- Botha, Jenny, Witkowski, Ed T F, Shackleton, Charlie M
- Authors: Botha, Jenny , Witkowski, Ed T F , Shackleton, Charlie M
- Date: 2002
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/181629 , vital:43753 , xlink:href="https://doi.org/10.4102/koedoe.v45i1.10"
- Description: Acacia xanthophloea (the ‘fever tree’) is a popular medicinal species that is traded widely in South Africa. Although it occurs throughout southern Africa, there is increasing pressure on its riverine and marshy habitats. This study compares the impact of harvesting on an A. xanthophloea population located on private land near Komatipoort, Mpumalanga, with two protected populations situated within the Kruger National Park. The densities of the harvested and protected populations were similar (84±8 trees/ha and 85±20 trees/ha, respectively). There were fluctuations in the quotients between frequencies of trees in successive diameter classes, which is common in savanna where high levels of fire, mega-herbivore and anthropogenic disturbance are experienced. The extent of stem damage (stripping of bark and breakage) by elephants in the protected area was significantly higher than the extent of harvesting on private land, although the degree of damage was relatively low, with only 7 % of the populations having been damaged at rates >26 %. The degree of harvesting on private land was relatively low, with the majority of trees having been harvested at rates of less than 10 % of the stem below 2 m. Despite this, ringbarking had occurred (4 %). The basal diameters and heights were significantly lower in the protected population than in the harvested one, suggesting that over time elephant impact was the more severe disturbance. Acacia xanthophloea exhibited high resilience to disturbance, with all the elephant damaged trees and harvested individuals surviving. However, the mean bark thickness measured in local markets (6.3±1.4 mm) was significantly lower than that measured in either the harvested (12.4±1.0 mm) or the KNP (10.3±0.8 mm) populations. As harvesters tend to select the largest individuals in a population to maximise their financial returns, this could mean that smaller individuals are being harvested, and/or bark is not being given sufficient time to grow back after harvesting. Acacia xanthophloea outside protected areas thus need to be monitored and the management improved, preferably in conjunction with the resource users. In addition, traditional healers, those selling medicinal plants and other members of the community need to continue to be encouraged to cultivate this fast growing species.
- Full Text:
- Date Issued: 2002
- Authors: Botha, Jenny , Witkowski, Ed T F , Shackleton, Charlie M
- Date: 2002
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/181629 , vital:43753 , xlink:href="https://doi.org/10.4102/koedoe.v45i1.10"
- Description: Acacia xanthophloea (the ‘fever tree’) is a popular medicinal species that is traded widely in South Africa. Although it occurs throughout southern Africa, there is increasing pressure on its riverine and marshy habitats. This study compares the impact of harvesting on an A. xanthophloea population located on private land near Komatipoort, Mpumalanga, with two protected populations situated within the Kruger National Park. The densities of the harvested and protected populations were similar (84±8 trees/ha and 85±20 trees/ha, respectively). There were fluctuations in the quotients between frequencies of trees in successive diameter classes, which is common in savanna where high levels of fire, mega-herbivore and anthropogenic disturbance are experienced. The extent of stem damage (stripping of bark and breakage) by elephants in the protected area was significantly higher than the extent of harvesting on private land, although the degree of damage was relatively low, with only 7 % of the populations having been damaged at rates >26 %. The degree of harvesting on private land was relatively low, with the majority of trees having been harvested at rates of less than 10 % of the stem below 2 m. Despite this, ringbarking had occurred (4 %). The basal diameters and heights were significantly lower in the protected population than in the harvested one, suggesting that over time elephant impact was the more severe disturbance. Acacia xanthophloea exhibited high resilience to disturbance, with all the elephant damaged trees and harvested individuals surviving. However, the mean bark thickness measured in local markets (6.3±1.4 mm) was significantly lower than that measured in either the harvested (12.4±1.0 mm) or the KNP (10.3±0.8 mm) populations. As harvesters tend to select the largest individuals in a population to maximise their financial returns, this could mean that smaller individuals are being harvested, and/or bark is not being given sufficient time to grow back after harvesting. Acacia xanthophloea outside protected areas thus need to be monitored and the management improved, preferably in conjunction with the resource users. In addition, traditional healers, those selling medicinal plants and other members of the community need to continue to be encouraged to cultivate this fast growing species.
- Full Text:
- Date Issued: 2002