Die betekenis van H.G. Stoker se filosofie vir die teologie

The presupposition from which this article proceeds is the sincere conviction that the philosophy of H.G. Stoker has a significant value for the Reformed theology although this has not as yet been fully exploited. On the contrary - severe criticism, even from within certain circles in Reformed theology, has been launched against Stoker's views. To illustrate the relevancy of Stoker’s philosophy for Reformed theology. I do not deem it necessary to expound his views extensively, but will concentrate only on a few but important and fundamental aspects. In this regard the following aspects are emphasized: the fundamental and indispensable role Scripture plays as a source of knowledge also for theoretical scientific activities; the radical distinction between God and cosmos; by God’s power and sovereignty He gives - through his Word - order and structure to the world and continually imparts existence to his creatures; God's purposes in his work of creation are the basis for all value; in God’s good creation evil has intruded but this is not God’s doing; created in the image of God, man is free and responsible and mandated to rule the earth in obedience to God. The theological implications of these views can be expressed comprehensively in the Biblical concept of the kingdom of God. In conclusion the concept of the kingdom is cursorily examined

Die christelike lewens- en wêreldbeskouing en die toets van die 20e eeu.*

Dat die Christelike lewens- en wêreldbeskouing met die 20e eeu (bedoel word die geestesstrominge van ons tyd) nie bloot deur ’n kopulatiewe,,en” maar deur die woord „toets” met mekaar verbind word, dui op die heel besondere verhouding wat daar tussen beide bestaan. Ons bedoeling is dan ook nie om ’n indringende analise van die een of van die ander te gee nie, maar om die aandag te vestig op die fundamentele antitese tussen beide

Synonchium capense n. sp. from South Africa (Nematoda : Cyatholaimidae)

#Synonchium capense n. sp. provenant de dunes sableuses des côtes d'Afrique du Sud est décrit. Il diffère de l'espèce type, #S. obtusum Cobb, 1920, par la présence de trois dents de même taille à l'apex de chaque mandibule et par l'absence de ponctuations sur la cuticule. La nouvelle espèce est également comparée à #S. depressum Gerlach, 1954 et #S. pacificum Yeates, 1967, et une clé d'identification est proposée pour les quatre espèces connues. La morphologie des papilles labiales et céphaliques et l'anatomie de la gonade mâle chez les espèces du genre sont discutées. Un important organe glandulaire associé au système reproducteur femelle est décrit chez #S. capense$ n. sp. (Résumé d'auteur

A new freshwater species of Theristus from South West Africa/Namibia (Nematoda: Xyalidae)

Theristus tessae n. sp. is described from the Fish River in South West Africa/Namibia. The new species is characterized by a slender, cylindroid body, outer labial setae slightly shorter than lip region diameter, amphideal fovea one third corresponding body diameter, elongate-conoid tail equal to about three fourths the vulva-anus distance, absence of posterior uterine sac. The spicules are equal, slightly bent and barely longer than anal body diameter. T. tessae n.sp. is compared with the cosmopolitan Theristus agilis (de Man, 1880) as well as with all other known athallasic species

Pakira orae Yeates, 1967 from Transkei (Nematoda: Leptolaimidae)

Pakira orae Yeates, 1967 which was described from dune sands in New Zealand, was recently rediscovered in coastal areas in the Cebe Nature Reserve in Transkei. A more complete description is given of the morphology of this rare nematode, based on light as well as scanning electron microscopy

Pyott Case: A Lasting Deposit for Our Tax Heritage

Pyott Ltd v CIR is generally regarded as the seminal case in South Africa on the tax treatment of deposits received on containers that may be returned at a later stage for a refund. This article analyses the tax treatment of deposits, prepayments and advances from a gross income point of view, as well as the possibility of claiming a deduction for the contingent liability to refund such deposit.The main objective of this article is to discuss the judgment in the Pyott case and establish whether the principle enunciated that deposits, received in respect of returnable containers, are taxable in full once received, can also be extended to receipts of deposits, prepayments and advances where no returnable container is involved.The conclusions reached are that the principles laid down in the Pyott case are still relevant today, apart from possible relief which may now be claimed under the subsequently introduced section 24C. Where no container is involved, beneficial ownership must first be established before such deposit, prepayment or advance becomes taxable, taking into account the specific provisions of legislation such as the Rental Housing Act and the Consumer Protection Act. The research has also shown coherence in the treatment of deposits for income tax purposes and other taxes, such as value-added tax.Keywords: Deposits, Prepayments and Advances, Beneficial Ownership, Contingent Liability, Consumer Protection Act, Rental Housing Ac

Redescription of three South African Monhystera species (Nematoda)

Three South African Monhystera species, described by Joubert & Heyns (1980) (M. magnacephala, M. gabaza and M. taaiboschiensis) are redeseribed and two of them figured in more detail, incorporating newer information about the morphology of the Monhysteridae