A discussion on countering offshore avoidance through the use of trusts: a South African perspective

Includes bibliographical references.Since the very existence of tax havens propel offshore avoidance through trusts, the topic of tax havens will be discussed and since offshore avoidance is dealt with on an international scale, this work will also consider some of the international initiatives taken to minimize the issue as well as consider the effectiveness of those initiatives. Thereafter, this paper will consider the anatomy or unique features of an offshore trust as a preferred vehicle used in tax avoidance. In considering these, I will look at the establishment of trusts in offshore jurisdictions. I will also consider the new Generally Accepted Avoidance Rule (GAAR) and some of the anti-avoidance measures put in place to curb the use of trusts established in offshore jurisdictions for tax avoidance from a South African perspective. To this end, I will consider whether the South African measures put in place addresses the problem of tax avoidance through the use of offshore trusts. Lastly, this paper will discuss some of the findings on the topic

Structure-Property-Processing Analysis of Graphene Bioscaffolds for Viability and Differentiation of C2C12 Cells

We investigated the structure – property – processing correlation of graphene bioscaffolds produced using three different methods. Bioscaffolds were prepared by chemical vapor deposition (CVD), sublimation of Silicon Carbide (SiC), and printed solvent assisted exfoliated graphene ink. To gain insight into the roughness and topography of graphene, AFM was performed on each bioscaffold. Raman spectroscopy mapping demonstrated differences in the I2D/IG ratio for each scaffold. Young’s modulus was determined by nanoindentation and indicated that epitaxial graphene had the highest average stiffness, followed by CVD, with printed graphene demonstrating the lowest average stiffness. To investigate the biocompatibility of each scaffold, cellular morphology and gene expression patterns were investigated using the bipotential mouse C2C12 cell line. While it is well established that cell differentiation is influenced by the structure and mechanical properties of the substratum to which cells are attached, this study provides new information about differences in cellular response to graphene scaffolds prepared by specific production methods. Graphene production methods determine the structural and mechanical properties of the resulting bioscaffold, which in turn determine cell morphology, gene expression patterns and cell differentiation fate. Therefore, production methods for graphene bioscaffolds must be chosen carefully with the ultimate biomedical application in mind

The effect of a combination complementary medication on venous tone

Abstract: Low venous tone (LVT) occurs when the veins in the lower limbs can no longer sufficiently pump enough blood back to the heart. Symptoms may include dull aching and cramping, itching or tingling in the calves, swelling redness or any colour changes as well as thickening of the skin in the lower limbs (Comerota, 2009). The most common indication of LVT is dilated veins known as varicose veins(Glovicski et al., 2011). LVT is a disorder found more commonly in females. Conventional treatment for LVT includes vein ligation or stripping, elastic compression, valve reconstruction and sclerotherapy venous bypass(Van den Bos et al., 2009). Amongst other treatment, exercise has also proven to be effective as it increases circulation, by increasing blood returning to the heart (Behrens and Michlovitz, 2006). A variety of herbal supplements have been proven to be safe and effective in the treatment of LVT.A combination complementary medication of red leaf extract, butcher’s broom extract, horse chestnut extract and vitamin B6 has been formulated as an over-thecounter product in South Africa, to treat LVT without any anticipated adverse effects (Venavine-Nativa, 2014). Red vine leaf extract has also been proven to be useful in the treatment of LVT. Previous studies on the red vine leaf extract have shown that it is an effective and safe source of treatment (Kaluset al., 2004). Studies done on horse chestnut extract have stated that the extract increases venous tone and decreases capillary permeability, and butcher’s broom extract has been proven to be effective in the treatment of LVT (Lim and Davies, 2009). There are currently no studies done on the combination of red vine leaf extract, butcher’s broom extract, horse chestnut extract and vitamin B6 on symptoms associated with LVT. The aim of this study is to determine the efficacy of a combination complementary medication of red vine leaf extract (360 mg), horse chestnut extract (60 mg), butcher’s broom extract (35 mg) and pyridoxine (vitamin B6) (3.2 mg) in the treatment of symptoms associated with LVT, using a venous clinical severity score questionnaire (VCSS). A double-blinded, placebo-controlled design will be conducted at the University of Johannesburg (UJ) Health Centre, over 12 weeks. This research sample will be shared with another researcher, Miss Xoliswa Mazibuko, who evaluated the quality..

Dystrophin-Glycoprotein Complex and Reactive Oxygen Species

Duchenne\u27s Muscular Dystrophy (DMD) is caused by a deficiency in dystrophin protein. DMD is distinguishable through muscle degeneration and weakness. Dystrophin protein is a necessary structural link between the sarcolemma and the cytoskeleton. Studies show Neuronal Nitric Oxide Synthase (nNOS), a critical enzyme in the sarcolemma, that catalyzes nitric oxide (NO), is a molecular component of the Dystrophin-Glycoprotein Complex (DGC). To rescue cells from the effects of a dystrophin deficiency, we will expose the muscle sarcolemma to NO by using gas plasma. Three methods will be tested: 1) treatment with air through a plasma device, as our control, 2) treatment with NO through the plasma device, and 3) treatment with NO via Cold Atmospheric Pressure Source (CAPS) to generate a NO plasma. Q-RT-PCR analysis and confocal microscopy will allow quantification of DGC stability at the plasma membrane. We propose to answer mechanistic questions such as: 1) does an increase in NO levels affect the expression of muscle specific genes in the presence and absence of dystrophin, 2) will increased levels of NO stabilize the DGC within the cell, and 3) are other types of muscle cells (skeletal, cardiac, and smooth) affected by increasing NO in cells. Thus, we predict NO treatment will rescue the deficiency in absence of dystrophin. Acknowledgment of Support: Research was supported by a Grant-in-Aid of Research administered by Sigma Xi, The Scientific Research Societ

Characterization of the role of single domain soybean cystatins in regulating drought responses in soybean

>Magister Scientiae - MScThis study investigated the effects that drought stress imposed on the growth and development of soybean plants. Soybeans were initially observed at the whole-plant level in order to identify the physical changes that had taken place in response to drought. Further investigation of the effects of drought stress on Soybean plants were quantified at the molecular level. Physical changes of soybeans in response to drought stress were typified by the change in leaf morphology and pigmentation. At the molecular level, it was observed that drought stress resulted in the accumulation of hydrogen peroxide in soybean leaves, which was met by elevated levels of lipid peroxidation. The effects of drought on the modulation of (and interplay between cystatins) cysteine protease (caspase-like) activity and programmed cell death (PCD) were also investigated. Total caspase-like activity and cell death were enhanced in response to water deficit despite the up-regulation in gene expression of the cystatin Glyma14g04250. The cystatin Glyma18g12240 was not expressed in soybean leaves, whilst the gene expression of the cystatin Glyma20g08800 remained unchanged in response to drought. This study was aimed at the characterization of two single domain soybean cystatins, namely, Glyma14g04250 and Glyma20g08800 which could potentially be overexpressed in transgenic soybean plants in an attempt to alleviate the effects of drought stress.National Research Foundation (NRF

Society of Behavior Medicine (SBM) Urges Congress to Ensure Affordable Care Act Coverage of Prostate Cancer Screening Support Services for High-Risk Men

Prostate cancer (PCa) disproportionately affects African American men. Early detection reduces risk of mortality. The United States Preventive Services Task Force (USPSTF) issued an updated recommendation statement on serum Prostate Specific Antigen (PSA)-based screening for PCa. Specifically, in 2012, the USPSTF recommended against PSA-based screening due to risk for overdiagnosis and overtreatment. However, the updated 2018 guidelines recommend consideration of screening for certain at risk men and revised the recommendation rating from “D” to “C.” This new guideline recommends providers to educate high-risk men on the benefits and harms of PSA-based PCa screening so that they can make an informed decision. The Affordable Care Act (ACA) includes provisions of service coverage for patient navigators who can help patients decide whether screening is appropriate, given potential risks and benefits, and training of health care providers in shared-decision regarding screening/treatment. These services can be utilized to support health care providers to better adhere to the new guideline. However, recommendations that are given a C rating or lower are not consistently reimbursed through many plans, including those offered through the ACA marketplace. The Society of Behavioral Medicine (SBM) supports the USPSTF guideline for the consideration of prostate cancer screening for high-risk men between the ages of 55 and 69. SBM encourages policymakers to include provisions for coverage of patient navigation services in the ACA to facilitate shared decision-making between providers and patients regarding screening

Engaging African American Men as Citizen Scientists to Validate a Prostate Cancer Biomarker: Work-in-Progress

African American men (AAM) are underrepresented in prostate cancer (PCa) research despite known disparities. Screening with prostate-specific antigen (PSA) has low specificity for high-grade PCa leading to PCa over diagnosis. The Prostate Health Index (PHI) has higher specificity for lethal PCa but needs validation in AAM. Engaging AAM as citizen scientists (CSs) may improve participation of AAM in PCa research

Harnessing public food procurement for sustainable rural livelihoods in South Africa through the national school nutrition programme: A qualitative assessment of contributions and challenges

This paper examines how public food procurements contributes to sustainable rural livelihoods through local sourcing of school food, what has become known as ‘home-grown’ school feeding. Specifically, it draws on in-depth interviews to explore the contributions and challenges of using local farmers as suppliers for South Africa’s National School Nutrition Programme (NSNP) using the case of the Eastern Cape Province, the country’s poorest province. The study found that participating schools in rural areas benefit from local sourcing by way of using fresh vegetables in preparing meals thanks to the utilisation of a decentralised catering model in the Eastern Cape Province. Consequently, there is evidence of farmers participating in NSNP food market earning additional income and growing more vegetables on more land in some cases. However, even though the Eastern Cape Province uses a decentralised procurement model, it has no clear-cut programme to optimise the benefits of local sourcing for NSNP. It only ‘encourages’ schools to buy vegetables grown locally. This calls for pragmatism on the side of government to, through creative procurement and initiatives such as the Agri-Parks, use NSNP as a tool for making the South African food system more inclusive, drive down rural poverty and realise sustainable rural development