Insurance spares, safety equipment and spare parts on ships

This paper deals with the treatment of spare parts on ships, in accordance with the Income Tax Act, No. 58 of 1962 (as amended), (hereafter 'the Act'). The question that is central to this issue is specifically when a spare part is brought into use. Flowing from this is the question of the purpose of a spare part. In summary the issues are as follow: What expenditure should properly be regarded as forming part of the cost of a ship? The expenditure envisaged here comprises essential safety equipment and spares included in a ship at the time of its construction prior to commissioning and its maiden voyage. If such expenditure is considered not to form part of the cost of a ship, should it in the alternative be deducted as operating expenditure? Should it then be included in trading stock as 'consumable stores and spare parts ... used or consumed' by virtue of having been brought into use or consumed when added to the ship? Should the cost of the subsequent replacement of the above items properly be regarded as operating expenditure? Apparently an airline received a written ruling from the Commissioner for the South African Revenue Services that if an aircraft is acquired with a spare engine, it will be regarded as part and parcel of the plane. It will be regarded as one asset for taxation purposes on which wear and tear is permitted. The airline is not required to include this 'spare' engine as a spare part for trading stock purposes

Environmental factors influencing the distribution of Opuntia stricta, an invasive alien plant in the Kruger National Park, South Africa

Opuntia stricta (Cactaceae), an alien weed, has invaded an area of more than 35 000 ha in the Skukuza region of the Kruger National Park [KNP]. The distribution of the plant and features of the environment were used to identify biotic and abiotic factors which may be affecting the distribution and density of the plant. A Canonical Community Analysis revealed that none of the environmental factors that were monitored influenced the distribution or abundance of O. stricta in KNP. There were no apparent natural barriers that might limit the occurrence of O. stricta within the KNP. The study provides insight into the relationship between the invader and host environment, showing that there is a high probability that, unless there is appropriate intervention, O. stricta will eventually colonise the entire KNP

Recurrent LDL-receptor mutation causes familial hypercholesterolaemia in South African coloureds and Afrikaners

No Abstract

Towards an urban marine ecology: Characterizing the drivers, patterns, and processes of marine ecosystems in coastal cities

This is the author accepted manuscript. The final version is available from Wiley via the DOI in this record Human population density within 100 km of the sea is approximately three times higher than the global average. People in this zone are concentrated in coastal cities that are hubs for transport and trade – which transform the marine environment. Here, we review the impacts of three interacting drivers of marine urbanization (resource exploitation, pollution pathways and ocean sprawl) and discuss key characteristics that are symptomatic of urban marine ecosystems. Current evidence suggests these systems comprise spatially heterogeneous mosaics with respect to artificial structures, pollutants and community composition, while also undergoing biotic homogenization over time. Urban marine ecosystem dynamics are often influenced by several commonly observed patterns and processes, including the loss of foundation species, changes in biodiversity and productivity, and the establishment of novel assemblages, ruderal species and synanthropes. Further, we discuss potential urban acclimatization and adaptation among marine taxa, interactive effects of climate change and marine urbanization, and ecological engineering strategies for enhancing urban marine ecosystems. By assimilating research findings across disparate disciplines, we aim to build the groundwork for urban marine ecology – a nascent field; we also discuss research challenges and future directions for this new field as it advances and matures. Ultimately, all sides of coastal city design: architecture, urban planning, and civil and municipal engineering, will need to prioritize the marine environment if negative effects of urbanization are to be minimized. In particular, planning strategies that account for the interactive effects of urban drivers and accommodate complex system dynamics could enhance the ecological and human functions of future urban marine ecosystems.National Research Foundation, Prime Minister’s Office SingaporeUS National Science Foundatio

“Managing Staff WFH in Crisis Times” - How Are Teacher Education Managers Supporting Staff Working Remotely at an Odel College?

The sudden onslaught of the Covid-19 pandemic changed how university managers operate. Staff working from home (WFH) needed support and teacher education managers (TEM) played an important role in giving such support. This study is underpinned by the crisis leadership theory and ubuntu-oriented management style. The aim of this exploratory study is to ascertain the support strategies provided by TEM to staff WFH during the Covid-19 pandemic. To achieve the aim, this study investigates motivational support TEM provided to staff WFH during the pandemic. The aim included establishing which stress management techniques TEM used to support staff WFH and explore communicative tools used to support staff WFH.  The constructivist-interpretivist lens is foregrounding the qualitative single case research, exploring the kind of support that six distance managers provided to staff WFH at an open distance e-learning university. Results revealed that staff WFH were acknowledged and rewarded for hard work and excellence. Several web-based video-conferencing sessions were offered through online Teams webinars, seminars, workshops and stress management techniques. Further research needs to be undertaken to determine, through a mixed-method design, how TEM employed stress management techniques for staff WFH, which may yield different results

Carcinoid heart disease: Two clinical cases and a review

We present two cases of metastatic carcinoid tumours, complicated by carcinoid syndrome and by cardiac valve involvement, a well-known, but infrequent, complication. Carcinoid tumours are generally more indolent than other cancers and may have a long asymptomatic phase. The symptoms of carcinoid syndrome generally manifest only once metastases to the liver have occurred. Cardiac involvement occurs in up to 50% of patients, and heralds a poor prognosis. However, a multidisciplinary team approach has improved the prognosis and quality of life for patients with carcinoid heart disease. Therapy includes somatostatin analogues and treatment for heart failure, removal of primary or metastatic tumour deposits, valve replacement in the presence of valvular involvement, and radioisotopes therapy

Factors influencing the distribution of Cactoblastis cactorum, a biological control agent of Opuntia stricta in Kruger National Park, South Africa

Cactoblastis cactorum, a phycitid moth, has been used with considerable success as a biological control agent against several different cactus species in many parts of the world, including Opuntia stricta in Kruger National Park [KNP], South Africa. Although the moth has become widespread and abundant in KNP, its populations have not reached levels where it is able to provide the desired level of control on the alien species which has invaded more than 35 000 ha of the park and continues to spread. Although several factors, especially acquired predators and parasitoids, are known to curb the abundance of C. cactorum in South Africa, the extent to which this applies in KNP is unknown. Logistic regression and Canonical Community Analysis were used to determine the biotic and abiotic factors affecting the distribution and abundance of C. cactorum in KNP. To do this, maps of the ranges of the insect and host plant were constructed and integrated with other environmental features. The logistic regression showed that O. stricta density had no influence on whether or not C. cactorum was present in an area. The Canonical Community Analysis suggested that a high fire frequency, the herbicide control programme and the presence of small host plants may be important in limiting the distribution of C. cactorum, either directly or indirectly, through impacts on associated predators or parasitoids

A histocytochemical study of mucus glycoproteins or mucins in the intestinal tract of the African elephant (Loxodonta africana)

The distribution of neutral mucins, sialomucins and sulphomucins was determined histochemically in the duodenum, jejunum, ileum and colon of the African elephant (Loxodonta africana). The techniques used were periodic acid-Schiff (PAS) , alcian blue/periodic acid-Schiff (AB-PAS), high-iron-diamine/alcian blue (HID-AB), alcian blue at varying pH solutions and alcian blue at high temperature after methylation and saponification. Acid mucins appear to dominate neutral mucins, the latter decreasing toward the large intestine. Sulphomucins and sialomucins occurred in almost equal amounts throughout the intestinal tract, with a slight decrease of sialomucins toward the colon.The articles have been scanned in colour with a HP Scanjet 5590; 600dpi. Adobe Acrobat XI Pro was used to OCR the text and also for the merging and conversion to the final presentation PDF-format.mn201

Conservation Laws in Cellular Automata

If X is a discrete abelian group and B a finite set, then a cellular automaton (CA) is a continuous map F:B^X-->B^X that commutes with all X-shifts. If g is a real-valued function on B, then, for any b in B^X, we define G(b) to be the sum over all x in X of g(b_x) (if finite). We say g is `conserved' by F if G is constant under the action of F. We characterize such `conservation laws' in several ways, deriving both theoretical consequences and practical tests, and provide a method for constructing all one-dimensional CA exhibiting a given conservation law.Comment: 19 pages, LaTeX 2E with one (1) Encapsulated PostScript figure. To appear in Nonlinearity. (v2) minor changes/corrections; new references added to bibliograph