Tax havens

In the note to the famous Cactus Investments Pty Ltd, the learned authors of Income Tax, Cases and Materials at page 491, JA Heffer stated 'that the tax payers remedy is to arrange his affairs, so far as he is able to, so that he does not attract inequitable or harsh results provides necessity for engaging in effective tax planning

Does the FICA [Financial Intelligence Centre Act] legislation compromise the unique relationship between attorney-client and is there a conflict?

Despite being relatively quite far down the long road to democracy, South Africa did not have any money-law laundering legislation. International pressure from organisations such as the Financial Action Task Force [FATF], the Organisation for Co-operation of Development [OECD] and Asia Pacific Group on Money-Laundering [APG], World Bank, and Interpol has resulted in a new jurisprudence. Since its introduction in 2002, the Financial Intelligence Centre Act, Act 38/2001 (hereinafter referred to as FICA, or 'The Act') has also brought about many perplexing conundrums - one of which being whether amongst other time-consuming and cumbersome obligations imposed by 'The Act' - whether, in fact, the whole relationship between a legal advisor will be severely compromised. In this paper, I shall propose to discuss whether the introduction of FICA legislation creates conflict in the relationship between an attorney and his/ her client. The use of the word 'relationship' postulates and pre-supposes commitment of the attorney to his/her client. To whom does the attorney now owe 'allegiance'? Has the promulgation of the FICA legislation invaded the sanctity and solemnity of the unique relationship between attorney and client? I shall now endeavour to set out what the attorney-client professional privilege is, as well as what the rationale is for the existence of the privilege, and also examine possible consequences that have resulted from the introduction of the FICA legislation as well as constitutional implications

Detection of GMO in food products in South Africa: Implications of GMO labelling

Genetically modified (GM) crops currently account for 29% of crop production worldwide. South Africa is currently the only country in Africa to commercially grow GM crops. Despite a lack of regulations to provide for food labelling that allows for consumer preference, many products carry negative or positive labels with regard to genetic modification. The aim of this study was to test different maize and soy products to determine the uptake of GM food into the human food chain as well as the validity of “non-GMO” (genetically modified organisms), “GMO free” or “organic” labels, on local as well as imported products. Of the 58 products selected and sampled randomly, 44 tested positive for the presence of GM. Furthermore, of the 20 products with a GM related label, 14 tested positive for GM. These results demonstrate the extent of GM in the human food chain in South Africa and highlight the need for effective regulations to protect consumers against misleading claims.Keywords: Genetically modified organisms (GMOs), genetic modification (GM), food, labellin

Disparities in Neighborhood Park Access Among Adults in Philadelphia

Researchers have clearly identified the importance of green space to promote mental and physical health among humans. In urban areas, public parks are essential for providing access to green space for many residents. This study identified the relationships between demographics, neighborhood social capital, violent crime, and residential distance to the closest park (park proximity) with self-reported access to neighborhood parks, among a population-representative sample of adults in Philadelphia. Women, older age groups, minorities, and those with lower education levels had lower self-reported access to neighborhood parks. Those reporting high neighborhood social capital had higher self-reported access to neighborhood parks. Park proximity and number of violent crimes within 100 m from respondents’ residence were inversely associated with self-reported access to neigh- borhood parks. Interestingly, those living proximal to parks had higher odds of self-reported access to parks, but only among residents living in lower violent crime quartiles, and not in the highest violent crime quartile. These results suggest that those who lived in areas with high violent crime might be deterred from using neighborhood parks, even if there are parks close to their residence. Results of the study show that demographic groups that have been historically marginalized in the U.S., including women, older age groups and minorities, had lower self-reported access to parks in Philadelphia. The study also highlights the potential importance of neighborhood social capital and perceptions of safety to self-reported access to neighborhood parks

Erk1/2 MAP kinases are required for epidermal G2/M progression

Erk1/2 mitogen-activated protein kinases (MAPKs) are often hyperactivated in human cancers, where they affect multiple processes, including proliferation. However, the effects of Erk1/2 loss in normal epithelial tissue, the setting of most extracellular signal-regulated kinase (Erk)–associated neoplasms, are unknown. In epidermis, loss of Erk1 or Erk2 individually has no effect, whereas simultaneous Erk1/2 depletion inhibits cell division, demonstrating that these MAPKs are necessary for normal tissue self-renewal. Growth inhibition caused by Erk1/2 loss is rescued by reintroducing Erk2, but not by activating Erk effectors that promote G1 cell cycle progression. Unlike fibroblasts, in which Erk1/2 loss decreases cyclin D1 expression and induces G1/S arrest, Erk1/2 loss in epithelial cells reduces cyclin B1 and c-Fos expression and induces G2/M arrest while disrupting a gene regulatory network centered on cyclin B1–Cdc2. Thus, the cell cycle stages at which Erk1/2 activity is required vary by cell type, with Erk1/2 functioning in epithelial cells to enable progression through G2/M

NF-κB mediates proteolysis-inducing factor induced protein degradation and expression of the ubiquitin–proteasome system in skeletal muscle

Loss of skeletal muscle in cancer cachexia has a negative effect on both morbidity and mortality. The role of nuclear factor-κB (NF-κB) in regulating muscle protein degradation and expression of the ubiquitin–proteasome proteolytic pathway in response to a tumour cachectic factor, proteolysis-inducing factor (PIF), has been studied by creating stable, transdominant-negative, muscle cell lines. Murine C2C12 myoblasts were transfected with plasmids with a CMV promoter that had mutations at the serine phosphorylation sites required for degradation of I-κBα, an NF-κB inhibitory protein, and allowed to differentiate into myotubes. Proteolysis-inducing factor induced degradation of I-κBα, nuclear accumulation of NF-κB and an increase in luciferase reporter gene activity in myotubes containing wild-type, but not mutant, I-κBα proteins. Proteolysis-inducing factor also induced total protein degradation and loss of the myofibrillar protein myosin in myotubes containing wild-type, but not mutant, plasmids at the same concentrations as those causing activation of NF-κB. Proteolysis-inducing factor also induced increased expression of the ubiquitin–proteasome pathway, as determined by ‘chymotrypsin-like' enzyme activity, the predominant proteolytic activity of the β-subunits of the proteasome, protein expression of 20S α-subunits and the 19S subunits MSS1 and p42, as well as the ubiquitin conjugating enzyme, E214k, in cells containing wild-type, but not mutant, I-κBα. The ability of mutant I-κBα to inhibit PIF-induced protein degradation, as well as expression of the ubiquitin–proteasome pathway, confirms that both of these responses depend on initiation of transcription by NF-κB

Functional polymorphism of the NFKB1 gene promoter is related to the risk of dilated cardiomyopathy

<p>Abstract</p> <p>Background</p> <p>Previous studies in experimental and human heart failure showed that nuclear factor kappa B (NF-κB) is chronically activated in cardiac myocytes, suggesting an important involvement of NF-κB in the cardiac remodeling process. A common insertion/deletion (-94 insertion/deletion ATTG, rs28362491) located between two putative key promoter regulatory elements in the <it>NFKB1 </it>gene was identified which seems to be the first potential functional <it>NFKB1 </it>genetic variation. The main goal of the present investigation was to investigate the <it>NFKB1 </it>-94 insertion/deletion ATTG polymorphism in relation to risk of dilated cardiomyopathy (DCM).</p> <p>Methods</p> <p>A total of 177 DCM patients and 203 control subjects were successfully investigated. The <it>NFKB1 </it>-94 insertion/deletion ATTG polymorphism was genotyped by using PCR-PAGE.</p> <p>Results</p> <p>Genotype frequency of <it>NFKB1 </it>-94 insertion/deletion ATTG polymorphism in DCM patients was significantly different from that in control subjects (<it>P </it>= 0.015) and the ATTG₂carrier (ATTG₁/ATTG₂+ ATTG₂/ATTG₂) was susceptible to DCM.</p> <p>Conclusion</p> <p>Our data suggested that <it>NFKB1 </it>-94 insertion/deletion ATTG polymorphism is associated with DCM.</p