Risk Assessment of Sunflower Production Using In-Field Rainwater Harvesting on Semi-Arid Ecotope in South Africa

Risk assessment of sunflower production was carried out using an empirical model. The crop yield prediction for semi-arid areas (CYP-SA) was used to simulate sunflower yield using 26 years (1984–2010) climatic data. Scenarios of crop yield simulation included production techniques associated with in-field rainwater harvesting (IRWH), and conventional tillage (CT). IRWH is a no-till (NT) crop production practice that promotes runoff from a crusted runoff strip into basins where water infiltrates beyond evaporation. The study focused on the effect of initial soil water content at planting viz. empty profile (water content near the lower limit of plant available water (LL)); half profile (water content between LL and the drained upper limit (DUL)); full profile (water content near DUL) and planting dates (November, December and January). Yield difference at 80% probability was 74% higher under IRWH compared to CT with empty initial soil water content at planting. Results indicated that IRWH is more sustainable compared to the CT

An Intervention Program Based on Plant Surrogates as Alternatives to the Use of Southern Ground-Hornbills in Cultural Practices

The Southern Ground-Hornbill (SGH) (Bucorvus leadbeateri Vigors, 1825) is a globally threatened bird. The least studied and addressed threat facing the SGH is its use in traditional African cultural practices. This study aimed to develop and refine an intervention program based on the use of plant surrogates as alternatives to the use of SGHs in such practices. Following a grounded-action research approach, a preliminary week-long program was developed and implemented among a group of 10 traditional healers from South Africa. Feedback from the participants was analyzed qualitatively and used to refine the program. The participants identified several readily available and culturally congruent plant surrogates that could be used as alternatives to the SGH. Whilst the program requires additional refinement and implementation across the bird’s range, preliminary results indicate that the use of non-threatened plant species as surrogates for the SGH, as well as for similarly threatened species, holds promise as a rapid, cost-effective, and culturally sensitive conservation intervention

From start-up entrepreneur to entrepreneurial leader – a conceptual model

Abstract: There is no doubt that entrepreneurs are being considered as wealth creators and are considered as catalysts to bring about social change. Emerging economies are dependent on their entrepreneurial flare and robust thinking because of their ability to think and act outside normal practices. However, theories on how entrepreneurs transform from their start-up stage to entrepreneurial leaders in the shortest time possible with minimum risk is relatively absent. Therefore, the purpose of this paper is firstly, to define entrepreneurial leadership as a concept, provide an overview of Jaques Stratified Systems Theory and Sarasvathy’s effectual reasoning theory. The authors proceed with a conceptual model of Entrepreneurial Leadership Levels and the associated complexities per level. Secondly, the researchers propose different modes of entrepreneurial education and developmental interventions that would best fit during each Entrepreneurial Leadership Level to ensure successful transition to the next Entrepreneurial Leadership Level. The research design was qualitative, explorative and interpretative in nature. Document analysis was used to gain meaning and understanding to enable the researchers to cultivate empirical knowledge. Further, a constructivist approach was used by the researchers based on their own reality being formed by involvement with entrepreneurs and being involved in entrepreneurial upskilling

Tax risk management : a framework for implementation

This study attempted to establish a tax risk framework (TRF) with guidelines to equip parties concerned in a business environment with the necessary tax risk management (TRM) skills and knowledge .Countries obtain a significant part of their financing from taxes. Regardless of normal risks within a business environment, there are also payable taxes to be dealt with. Existing procedures in businesses do not have a TRM-function. Control Environments in businesses do not necessarily have a TRM component. As tax is the single main contributing expense on the income statement bottom-line, it is imperative that it should be included in the risk assessments. TRM is the process of understanding, interpreting and implementing tax laws in order to mitigate tax risks. The basic definition of TRM is to apply tax laws to such an extent that the minimum amount of tax is paid, whilst adhering to the law. A TRM-framework must comply with international reporting standards and governance. Existing frameworks, guidelines and policies available on risk management do not cover the specific area of tax, which complicate the establishment of a single framework. SARS is changing its auditing approach and joining hands with taxpayers, trying to determine their ways in managing tax risks. Grey areas in legislation cause loopholes and misinterpretations – leading to incorrect calculations, risks and incorrect amounts of taxes being paid. More companies in South Africa expand their business activities to Africa from which export/import tax issues arise. A proper TRM framework will enable persons to estimate risks the moment they make a new deal. This will save a great deal of time and money. AFRIKAANS : Die doel van hierdie voorlegging is om ‘n raamwerk vir belastingrisiko met riglyne aan betrokke partye in besighede voor te stel. Dit sal hulle toerus met die nodige vaardighede om belastingrisiko’s te identifiseer en te hanteer. Lande se enkele grootste bron van finansiering is vanuit belasting. Afgesien van normale risiko’s in `n besigheid is daar ook die kwessie van betaalbare belasting wat bestuur moet word waarvoor huidige besigheidstelsels nie voorsiening maak nie. Vanweë die feit dat belasting die enkele grootste uitgawe op die inkomstestaat is, is dit van kardinale belang dat dit deel vorm van die risiko assesserings proses in besigheid. Belastingrisikobestuur behels die begrip, interpretasie en implementering van belastingwette om risiko’s te verminder. Die minimum belasting moet betaal word, maar belastingwetgewing moet steeds nagekom word. Hierdie raamwerk vir belastingrisikobestuur moet egter steeds aan internasionale verslagdoening standaarde voldoen ten einde finansiële inligting aan te meld en te reguleer deur middel van goeie korporatiewe beheer. Bestaande raamwerke, riglyne en beleide rakende risikobestuur maak nie spesifiek vir belastingrisiko’s voorsiening nie wat die daarstel van ‘n afsonderlike belastingraamwerk bemoeilik. Die Suid-Afrikaanse Inkomste Diens is besig om die benadering van oudits te hersien en ‘n nouer verwantskap met belastingbetalers te sluit ten einde hul bestuur van belastingrisiko’s te bepaal. Grys areas in wetgewing veroorsaak skuiwergate en verkeerde interpretasie met foutiewe berekenings, risiko’s en betalings. Al hoe meer besighede in Suid-Afrika brei hul sakebelange na Afrikalande uit, waaruit invoer-/uitvoerkwessies rakende belasting ontstaan. ‘n Deeglike risikobestuursplan wat belastingkwessies aanspreek, sal die rolspelers instaatstel om risiko’s onmiddellik te bepaal sodra ‘n transaksie gesluit word. Sodoende kan tyd en geld bespaar word.Dissertation (MCom)--University of Pretoria, 2013.Taxationunrestricte

Seedling Shoot and Root Growth Responses among Soybean (Glycine max) Genotypes to Drought Stress

Drought stress is a major limiting factor in soybean production in South Africa. The development of soybean varieties with enhanced tolerance to soil waterlimited induced stress (WLIS) is one sustainable way to deal with drought. Root traits have shown strong potential for improvement of drought tolerance through breeding. The objectives of this study were to evaluate seedling shoot- and root growth responses under WLIS in order to study root morphology as a mechanism to cope with drought stress and to determine if there were genotypic differences in shoot- and root morphology between drought tolerant and -sensitive soybean genotypes. Seedlings of three drought tolerant and one sensitive genotype were subjected to soil WLIS in deep-root-pots for 21 days. Results suggested significant genotypic differences for shoot length, number of leaves, tap root length and root-to-shoot length ratio. Soybean tolerant genotypes were associated with moderate shoot biomass, deep rooting abilities and maintained a large root-to-shoot ratio under WLIS conditions. In contrast, the sensitive genotype was associated with a reduced root-to-shoot ratio and shallower root system. Soybean genotypes showed varying seedling root growth responses to soil WLIS, while shoot biomass characteristics were similar

Preliminary study: Predictors for success in an important premedical subject at a South African medical school

Background. Admission to Sefako Makgatho Health Sciences University, Pretoria, South Africa is determined by the student’s Matriculation (Matric) results, while the writing of the National Benchmark Test (NBT) is not compulsory. An average student pass rate of 80.1% in physiology (MB ChB II) in the past 13 years compelled this institution to investigate which criteria in the selection process could be predictors for success in physiology, a fundamental discipline for medical studies. Objectives. To compile a profile of very successful physiology students and those who failed the subject, and to identify predictors for success in physiology. Methods. A quantitative study, using Matric and available NBT results, was conducted among the MB ChB II group (N=228) of 2011. Two target groups were identified: highly successful students in physiology (n=37) and those who failed (n=46). Statistical analysis of the results was performed on SAS 9.2, Microsoft Windows (SAS Institute Inc., USA) (p-values ≤0.05 are significant) using the t-test, Fisher’s exact test and the simple linear regression test. Results. These indicated that a good Matric symbol (≥5) in English and life science and a good performance in the quantitative literacy domain of the NBT were statistically significant predictors for success in physiology. Conclusion. This preliminary study indicates the need for our institution to rethink the effectiveness of the selection criteria, redesign the selection process of students for the MB ChB course, and consider making use of the NBT

Techniques for Calibration and Validation of SWAT Model in Data Scarce Arid and Semi-Arid Catchments in South Africa

Published ArticleStudy region: This study was conducted in Soutloop River Catchment, Northern Cape, South Africa. Study focus: Although hydrologic models play a critical role in the management of natural resources in arid areas, their application is challenged by the scarcity of data for calibration and validation. Therefore, this study aimed at to configure, calibrate and validate SWAT model in a data-scarce catchment by using the regionalization with physical similarity approach. This approach uses dual calibration and validation procedure, i.e., one in the donor catchment (by using SWAT-CUP (SWAT Calibration and Uncertainty Programs) and the other on the study catchment (by manual calibration and verification). New hydrological insights for the region: Based on the sensitivity analysis, sixteen parameters were calibrated by SWAT-CUP. The result from the uncertainty analysis indicated acceptable values of both the R-factor (0.8**) and P-factor (0.7**). The model performance evaluation also showed acceptable ranges of values (e.g., NS was 0.76** and R2 was 0.78**). However, the main calibration and validation process was conducted outside the target catchment, though it was assumed that the donor and target catchments have similar hydrological responses. Therefore, the study suggested further inspection methods to minimize the model uncertainty in the study catchment. This study enables researchers to exploit the river eco-regional classifications of South Africa to apply hydrologic models to estimate the components of water balance in arid/ semi-arid catchments

Best practice in entrepreneurship education

This study identifies and discovers best practices in entrepreneurship education from highly-ranked universities and business schools globally. The study has been qualitative in nature, utilizing semi-structured interviews with 23 respondents at 12 higher education institutions. The study has made use of non-probability sampling by means of a convenience sampling approach. Data have been analyzed by means of thematic analysis. Results indicate that best practices in entrepreneurship education include little to no specialization at undergraduate level, with a strong preference for generic and widely applicable entrepreneurship modules. Individual entrepreneurship-related modules contain distinct individual themes. These modules are most commonly structured as electives, thereby allowing students to structure their courses according to areas of personal preference. At postgraduate level, it has been discovered that programs are often specialized in entrepreneurship and highly interdisciplinary in nature, most commonly with areas of specialization such as engineering and other sciences. Practical assignment and teaching tend to be favored in entrepreneurial teaching, rather than traditional classroom-based approaches. Entrepreneurship hubs and centers are mainly independent units loosely linked to a prominent university, with independent mandates and processes. The best practices identified in this study will assist universities and business schools to effectively structure entrepreneurship curriculums in line with global best practices. Keywords: entrepreneurship, entrepreneurship education, higher education. JEL Classification: A23, I2