Treasurer's report to Medical Association of Malawi AGM, June 1991

MAM NEW

Oral health status in southern Malawian school children: part I

This survey set out to determine the oral health status in selected schools in the southern region of Malawi. A total of 399 six year olds and 477 twelve year olds were examined during June and July 1990. Male to female ratio was approximately 1: 1. 25 six year olds and 30 twelve year olds were chosen at random in each school. AIl subjects were examined by one of the two examiners. 48% of six year old children had caries-free deciduous teeth. 5% of six year olds had some caries in their permanent teeth and 71% of twelve year olds were free of caries in their permanent dentition. The decayed component was the largest factor in the DMF index in both dentitions. Only 6 subjects were observed to have restorations and of these, five were in urban subjects. Limitations in selection criteria mean that it is not possible to extrapolate these results to describe the oral health status prevailing in urban and semiurban areas of the southern region of Malawi.No difference was noted between the caries and periodontal disease data of male and female subjects. There was a significantly higher prevalence of dental caries in the urban group than in the semi-urban group. There is no difference between the high prevalence of periodontal disease observed in the urban and semi-urban groups in this survey. It will be necessary to develop and implement preventive oral health education programmes in the community and to provide preventive and emergency oral health services that are affordable, accessible and acceptable to the community

Localization of the action in AdS/CFT

We derive a simple formula for the action of any supersymmetric solution to minimal gauged supergravity in the AdS$_4$/CFT$_3$ correspondence. Such solutions are equipped with a supersymmetric Killing vector, and we show that the holographically renormalized action may be expressed entirely in terms of the weights of this vector field at its fixed points, together with certain topological data. In this sense, the classical gravitational partition function localizes in the bulk. We illustrate our general formula with a number of explicit examples, in which exact dual field theory computations are also available, which include supersymmetric Taub-NUT and Taub-bolt type spacetimes, as well as black hole solutions. Our simple topological formula also allows us to write down the action of any solution, provided it exists

MP Finance Group CC (In Liquidation) V C: SARS: Adding to the Financial Hardship of Victims of Illegal Transactions

This article analyses the interpretation of the phrase “received by, accrued to or in favour of” in the gross income definition of the Income Tax Act, as applied to illegal receipts. During the last few decades, South Africans have been victims of a number of Ponzi-type schemes. In MP Finance, the Supreme Court of Appeal considered whether illegal receipts received by the Krion Ponzi-type scheme should be included in gross income. After considering the relationship between the taxpayer and the fiscus, the court concluded that, as from a specified juncture, the taxpayer received the amount for its own benefit and it should therefore be included in gross income.The court recognised that the contractual relationship between the investor and the scheme (taxpayer) could in fact be void, resulting in the investor having a right to recover the investment from the taxpayer. The court did not consider whether the levying of income tax on amounts received by the operator of the scheme could infringe on the investor’s right to property espoused under the Constitution of the Republic of South Africa, 1996. It is submitted that the levying of tax does infringe on this right as it reduces the amount that could be recovered from the scheme because the original investment in the scheme is void.Keywords: Gross Income Definition of the Income Tax Act, “Received By, Accrued To or In Favour of”, Received for own Benefit, Krion Ponzi-type Scheme, Illegal Receipts, MP Finance Group, Right to Propert

An analysis of the inter-relationship between savings product usage and satisfaction using a SERVQUAL framework

The article maintains that improved participation in the financial services industries seems to be dependent on satisfaction levels regarding financial services product usage. Empirical evidence shows that higher usage and higher satisfaction regarding basic savings products such as savings accounts, money market investments and fixed deposits, as well as wealth management products such as home loan accounts, vehicle finance, endowment policies, retirement annuity policies, collective investment schemes and other specific needs savings products go hand in hand. Financial advisors, financial regulators as well as financial product providers should understand their role and responsibilities towards savers or potential savers in South Africa to ensure satisfaction levels, which would result in an increase in the use of financial products and could potentially lead to improved savings rates for South Africa.Key words: financial services, satisfaction, SERVQUAL, marginal utility, saving

c-di-AMP, a likely master regulator of bacterial K + homeostasis machinery, activates a K + exporter

bis-(3',5')-cyclic diadenosine monophosphate (c-di-AMP) is a second messenger with roles in virulence, cell wall and biofilm formation, and surveillance of DNA integrity in many bacterial species, including pathogens. Strikingly, it has also been proposed to coordinate the activity of the components of K+ homeostasis machinery, inhibiting K+ import, and activating K+ export. However, there is a lack of quantitative evidence supporting the direct functional impact of c-di-AMP on K+ transporters. To gain a detailed understanding of the role of c-di-AMP on the activity of a component of the K+ homeostasis machinery in B. subtilis, we have characterized the impact of c-di-AMP on the functional, biochemical, and physiological properties of KhtTU, a K+/H+ antiporter composed of the membrane protein KhtU and the cytosolic protein KhtT. We have confirmed c-di-AMP binding to KhtT and determined the crystal structure of this complex. We have characterized in vitro the functional properties of KhtTU and KhtU alone and quantified the impact of c-di-AMP and of pH on their activity, demonstrating that c-di-AMP activates KhtTU and that pH increases its sensitivity to this nucleotide. Based on our functional and structural data, we were able to propose a mechanism for the activation of KhtTU by c-di-AMP. In addition, we have analyzed the impact of KhtTU in its native bacterium, providing a physiological context for the regulatory function of c-di-AMP and pH. Overall, we provide unique information that supports the proposal that c-di-AMP is a master regulator of K+ homeostasis machinery.We acknowledge the SOLEIL and ALBA synchrotrons for access and thank their staff for help with data collection. Support of the Biochemical and Biophysical Technologies, Cell Culture and Genotyping and X-ray Crystallography scientific platforms of i3S (Porto, Portugal) is also acknowledged. Mass spectrometry analysis was performed by Hugo Osório at the i3S Proteomics Scientific Platform. This work had support from the Portuguese Mass Spectrometry Network, integrated in the National Roadmap of Research Infrastructures of Strategic Relevance (ROTEIRO/0028/2013; LISBOA-01-0145-FEDER-022125). Work was supported by FEDER - Fundo Europeu de Desenvolvimento Regional funds through the COMPETE 2020-Operational Programme for Competitiveness and Internationalization (POCI), Portugal 2020, and by Portuguese funds through FCT - Fundação para a Ciência e a Tecnologia/Ministério da Ciência, Tecnologia e Ensino Superior in the framework of the projects POCI-01–0145-FEDER-029863(PTDC/BIABQM/29863/2017) and by Fundação Luso-Americana para o Desenvolvimento through the FLAD Life Science 2020 award ‘Bacterial K+ transporters are potential antimicrobial targets: mechanisms of transport and regulation’

Crossing the Rubicon: Is the Use of a Realisation Company Still a Viable Tax Planning Tool?

In this article the principles established in the Natal Estates, Berea West and Founders Hill cases read together with the relevant legislation and other related cases are analysed. The aim is to determine whether the interposition of a realisation entity when selling immovable property with the view to protecting the capital nature of receipts in respect of the property, is a viable tax planning tool for the 21st century. The Supreme Court of Appeal in all three cases applied the so-called “crossing the Rubicon” metaphor to determine the point when the realisation of a capital asset transforms into a scheme of profit-making and thus becomes taxable. The decisions in these three cases, if closely analysed, confirm that the courts have provided complimentary rather than conflicting viewpoints on how the “crossing the Rubicon” metaphor is applied in practice. It is concluded from the analysis that a realisation entity should be used only to realise an asset when there are compelling reasons, other than for pure tax planning purposes, for its use. This conclusion is reached because current legislation ensures that the appreciation in the value of the asset up to the point of the change in use, from capital to revenue, remains capital in nature and will thus be taxed as a capital gain under the Eighth Schedule of the Income Tax Act. In practice therefore, the use of a realisation entity should be considered only in circumstances where the protection of the capital nature of an asset for purely tax reasons is not the main reason for the interposition of a realisation company or any other intermediary entity, but is set up, for example, to administer a deceased or insolvent estate, or to comply with legislation. Any tax advantage gained in these circumstances can be regarded as an inadvertent consequence and thus there is a possibility that the tax advantages gained will not be regarded as income of a revenue nature.Keywords: Crossing the Rubicon, Realisation Company, Scheme of Profit-making, Intention, Capital Versus Revenue, Best Advantage, Disposal of Propert

Characterization of the molecular properties of KtrC, a second RCK domain that regulates a Ktr channel in Bacillus subtilis

RCK (regulating conductance of K+) domains are common regulatory domains that control the activity of eukaryotic and prokaryotic K+ channels and transporters. In bacteria these domains play roles in osmoregulation, regulation of turgor and membrane potential and in pH homeostasis. Whole-genome sequencing unveiled RCK gene redundancy, however the biological role of this redundancy is not well understood. In Bacillus subtilis, there are two closely related RCK domain proteins (KtrA and KtrC) that regulate the activity of the Ktr cation channels. KtrA has been well characterized but little is known about KtrC. We have characterized the structural and biochemical proprieties of KtrC and conclude that KtrC binds ATP and ADP, just like KtrA. However, in solution KtrC exist in a dynamic equilibrium between octamers and non-octameric species that is dependent on the bound ligand, with ATP destabilizing the octameric ring relative to ADP. Accordingly, KtrC-ADP crystal structures reveal closed octameric rings similar to those in KtrA, while KtrC-ATP adopts an open assembly with RCK domains forming a super-helix. In addition, both KtrC-ATP and -ADP octamers are stabilized by the signaling molecule cyclic-di-AMP, which binds to KtrC with high affinity. In contrast, c-di-AMP binds with 100-fold lower affinity to KtrA. Despite these differences we show with an E. coli complementation assay that KtrC and KtrA are interchangeable and able to form functional transporters with both KtrB and KtrD. The distinctive properties of KtrC, in particular ligand-dependent assembly/disassembly, suggest that this protein has a specific physiological role that is distinct from KtrA.Work was supported by Fundação Luso-Americana para o Desenvolvimento through the FLAD Life Science 2020 award entitled “Bacterial K+ transporters are potential antimicrobial targets: mechanisms of transport and regulation” and by FEDER - Fundo Europeu de Desenvolvimento Regional funds through the COMPETE 2020 - Operacional Programme for Competitiveness and Internationalisation (POCI), Portugal 2020, and by Portuguese funds through FCT - Fundação para a Ciência e a Tecnologia/Ministério da Ciência, Tecnologia e Ensino Superior in the framework of the project POCI-01-0145-FEDER-029863 (PTDC/BIA-BQM/29863/2017) and of project "Institute for Research and Innovation in Health Sciences" (POCI-01-0145-FEDER-007274). RR was supported by FCT fellowship (SFRH/BPD/111525/2015), CMT-D was supported by FCT fellowship (SFRH/BD/123761/2016 ).

Economic analysis of a solid oxide fuel cell cogeneration/trigeneration system for hotels in Hong Kong

2013-2014 > Academic research: refereed > Publication in refereed journalAccepted ManuscriptPublishe