Towards a health promoting University: an exploratory study of the University of Cape Town

Drawing on developments in the public health field, this exploratory study applies the ideas of Health Promotion (HP) to the University of Cape Town (UCT). It defines UCT as a setting within which HP can and should take place. Following the World Health Organisation (WHO), health is seen as encompassing physical, mental, social, and other environmental factors (WHO, 1978). Sociological perspectives that acknowledge the relationship between social action/behaviour and the social context, hence the relationship between students' wellbeing and the UCT environment are employed. Data and information for this study were collected through focus group discussions, in-depth interviews, participant observation, and a sample of information gathered by first year sociology students. The fear of failure, housing problems, limited social integration, and availability of cigarettes and junk food on campus were found to be some of the factors that influence and constrain students' weIIbeing. It was also found wellbeing is not an explicit consideration in the university plans and policies, even though implicitly these are meant to enhance wellbeing. Strategies to promote health in UCT need to be guided by a commitment to wellbeing in the university's policies. This thesis recommends that the university be required to pass a 'wellbeing test'

The effectiveness of the introduction of Section 7C into the Income Tax Act to curb the avoidance of taxation through the use of trusts

A research report submitted to the Faculty of Commerce, Law and Management, University of the Witwatersrand, Johannesburg, in fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation) Johannesburg, 2017Trusts are an essential tool for estate planning. The interest in trust structures by taxpayers has increased over the years and the South African Revenue Services (‘SARS’) and National Treasury (‘NT’) have placed trusts on their agenda due to their perceived tax avoidance resulting from the use of trust structures. Section 7C was introduced into the Income Tax Act 58 of 1962 (as amended) (‘the Act’) in order to curb the avoidance of estate duty. However, the work undertaken by SARS and NT over the years and the insertion of this section in the Act, created an impression that there is avoidance of taxation through the use of trust structures. This study will interrogate the provisions of s 7C in order to determine the effectiveness of this section in curbing the avoidance of estate duty and/or tax through the use of trust structures. The well thought out manner in which this section was drafted and the existence of other tax provisions in the Act which pertain to trusts and the funding mechanisms of trusts suggest that this new inclusion is a convenient and easy manner to monitor the abuse by SARS and NT and subsequently curb the perceived abuse. The interplay of this section with ss 7 and 31 of the Act indicate a risk of unintended double taxation. This and the circumvention options that taxpayers may embark on are matters that may render the section ineffective, although it is evidenced that this section closes that last door that remained open for taxpayers in respect of funding a trust. Key Words: Tax avoidance, estate duty avoidance, National Treasury, SARS, National Budget Speech, Davis Tax Committee Reports on estate duty, Interest-free and low interest loans, Affected Transactions (s 31), Donor attribution rules (s 7), Donations and donations tax, Double taxation.GR201

Logotherapy

Written as a tribute to family, place, and bodily awareness, Mukoma Wa Ngugi’s poems speak of love, war, violence, language, immigration, and exile. From a baby girl’s penchant for her parents’ keys to a warrior’s hunt for words, Wa Ngugi’s poems move back and forth between the personal and the political. In the frozen tundra of Wisconsin, the biting winds of Boston, and the heat of Nairobi, Wa Ngugi is always mindful of his physical experience of the environment. Ultimately it is among multiple homes, nations, and identities that he finds an uneasy peace

Logotherapy

Written as a tribute to family, place, and bodily awareness, Mukoma Wa Ngugi’s poems speak of love, war, violence, language, immigration, and exile. From a baby girl’s penchant for her parents’ keys to a warrior’s hunt for words, Wa Ngugi’s poems move back and forth between the personal and the political. In the frozen tundra of Wisconsin, the biting winds of Boston, and the heat of Nairobi, Wa Ngugi is always mindful of his physical experience of the environment. Ultimately it is among multiple homes, nations, and identities that he finds an uneasy peace

Maize-Nutrient-Manager: A mobile phone application for field-specific, balanced nutrient management advisory

To increase productivity and profitability, while limiting nutrient losses and related GHG-emissions, African smallholders need more tailored fertilizer advice. Yet, such advice critically hinges upon – largely lacking – field-level management data, as management is key to efficient fertilizer use. The Maize- Nutrient-Manager (MNM) mobile phone application enables collection of such data at scale, and directly converts this data into actionable advice for the farmer. Focusing on field-level management data, MNM can identify those management practices that are currently imperative for enhancing smallholder farmers’ efficient use of fertilizers in their locality, thereby increasing productivity while reducing greenhouse gas (GHG) emissions. This document describes the background, design principles and development process of then MNM mobile phone application, as well as its pilot use in advisory practice in the Mbozi and Momba districts of Songwe region, Tanzania

The Impact of the internet on academic library use:perception of Chepkoilel community

Moi University 3rd International Conference to be held between 31st July and 4th August 2007 Theme : Technology for sustainable socio-economic developmentIt is becoming increasingly apparent that academic libraries will no longer be able to meet information needs of their users using the traditional library services due to diminishing government funding, increased number of academic programs and the ever increasing number of users. Yet the demand for information appears undiminished. The Internet is an untapped channel that libraries can use to supplement already existing library services. The study explored Internet awareness, frequency and reasons of use and perception of the users towards traditional library services as compared to the Internet so as to set a platform for establishing future trends in library services. A modified model (D’Elia and Rodger, 2000) was used based on the Chepkoilel campus community use of the library and use of the Internet. They defined the segments of this market as follows: Segment 1) People who use the library but do not use the Internet; Segment 2) People who use the library, and Internet; Segment 3) People who do not use the library, and do not use the Internet; Segment 4) People who do not use the library but use the Internet. The survey was conducted through the use of self administered questionnaires. The results indicates that there is need to develop appropriate and complementary services in the library that will incorporate traditional library services and emerging services that have been made possible by the rapid new developments in ICT. Training is suggested as an appropriate means of enabling library staff to run and manage a digital library and also assist and teach students and staff on how to efficiently and effectively use the internet. But widespread usage of this powerful information resource depends not only on the innovativeness of the library but more on the efforts made by the university management to promote its access, advantages and ease of use.It is becoming increasingly apparent that academic libraries will no longer be able to meet information needs of their users using the traditional library services due to diminishing government funding, increased number of academic programs and the ever increasing number of users. Yet the demand for information appears undiminished. The Internet is an untapped channel that libraries can use to supplement already existing library services. The study explored Internet awareness, frequency and reasons of use and perception of the users towards traditional library services as compared to the Internet so as to set a platform for establishing future trends in library services. A modified model (D’Elia and Rodger, 2000) was used based on the Chepkoilel campus community use of the library and use of the Internet. They defined the segments of this market as follows: Segment 1) People who use the library but do not use the Internet; Segment 2) People who use the library, and Internet; Segment 3) People who do not use the library, and do not use the Internet; Segment 4) People who do not use the library but use the Internet. The survey was conducted through the use of self administered questionnaires. The results indicates that there is need to develop appropriate and complementary services in the library that will incorporate traditional library services and emerging services that have been made possible by the rapid new developments in ICT. Training is suggested as an appropriate means of enabling library staff to run and manage a digital library and also assist and teach students and staff on how to efficiently and effectively use the internet. But widespread usage of this powerful information resource depends not only on the innovativeness of the library but more on the efforts made by the university management to promote its access, advantages and ease of use

Firm Specific Factors and Financial Performance of Real Estate Firms Listed at the Nairobi Securities Exchange In Kenya

This study sought to find the effect of selected firm specific factors on real estate firm financial performance. Financial performance was measured by return on assets (ROA) and return on equity (ROE). The objectives of the study were to; determine the effect of liquidity on financial performance; assess the effect of leverage on financial performance; and examine the effect of firm size on financial. The study was based on the Trade-off theory, Shiftable theory and Liquidity preference theory. The study used descriptive survey research design in an attempt to investigate the effect of selected firm specific factors on firm financial performance. The population of this study comprised the five (5) real estate firms listed under the investment subsector of the Nairobi Securities Exchange (NSE). The study used data covering a period of ten years from 2008 to 2017. The data was collected from published audited financial annual reports of the four (4) real estate firms listed in the Nairobi Securities Exchange. One was not studied due to unavailability of financial statements for the whole period of the study. The secondary data was collected using a data collection sheet. To describe profiles of the firms and research variables, means, standard deviations and coefficient of variation were used; and Pearson’s correlation was used to examine relationships. The diagnostic tests done were normality and autocorrelation tests. The researcher used SPSS software to assist in analyzing the data. The results revealed significant negative relationship between liquidity and financial performance. The results also showed insignificant positive relationship between leverage and financial performance. The results also showed insignificant positive relationship between firm size and financial performance. Further, the results evidenced that all the variables combined had a statistically significant effect on the financial performance. The study recommends further research on other firm specific factors not included in the study to determine whether they have a significant effect on financial performance of real estate in Kenya or not. Keywords: Firm Specific Factors, Financial Performance, Real Estate Firms, NSE DOI: 10.7176/RJFA/11-14-18 Publication date:July 31st 202

Developing a method for process design using limited data : A Fischer-Tropsch synthesis case study

Most of the available tools and methods applied in the design of chemical processes are not effective at the critical early stages of design when the process data is very limited. Businesses are often under pressure to deliver products in shorter times and this in turn prevents the evaluation of options. Early identification of options will allow for the development of an experimental program that will support the design process. The main objective of this work is to apply the Process Synthesis approach to develop a structured method of designing a process using mostly qualitative information based on limited experimental data, prior experience, literature and assumptions. Fischer-Tropsch (FT) synthesis of hydrocarbons from syngas generated by reforming natural gas and/or coal has been used as a case study to illustrate this method. Simple calculations based on experimental data and basic thermodynamics have been used to generate some FT Synthesis flowsheet models. The evaluation of different flowsheet models was done using carbon efficiency as a measure of process efficiency. It was established that when choosing the optimal region for the operation and design of an FT Synthesis process, the influence of the system parameters must be well understood. This is only possible if the kinetics, reactor, and process design are done iteratively. It was recommend not to optimize the reactor independent of the process in which it is going to be used without understanding the impact of its operating conditions on the entire process. Operating an FT Synthesis process at low CO per-pass conversions was found to be more beneficial as this will avoid the generation of high amounts of methane which normally results in large recycles and compression costs. Whether the process is run as a once-through or recycle process, the trend should be to minimize the formation of lighter gases by obtaining high Alpha values because carbon efficiency increases with the increase in value. Experiments should be performed to obtain process operating conditions that will yield high values. However, if the aim is to maximize diesel production by hydrocracking long chain hydrocarbons (waxes), then an optimal value should be targeted to avoid the cost of hydrocracking these very heavy waxes. The choice of the syngas generation technology has a direct impact on the carbon efficiency of an FT synthesis plant. This study has established that running an FT synthesis process with syngas obtained by steam reforming of natural gas with CO2 addition can yield high carbon efficiencies especially in situations were CO2 is readily available. In FT synthesis, CO2 is normally produced during energy generation and its emission into the environment can be minimized by using it as feed during the steam reforming of natural gas to produce syngas

Internship Report: Laying the foundation of the Maize Nutrient Manager (MNM) mobile phone-based app in the Southern Highlands of Tanzania

Maize remains one of the most important cereal crops grown in small-holder farming systems in sub-Saharan Africa (SSA)(Cairns et al., 2013). Its cultivation is generally characterized by limited input use and low yields. The low yields are often associated with low soil fertility, pest, and diseases, weeds, low and inappropriate use of inputs such as fertilizers (Sanchez, 2002). This internship aimed to develop a nutrient management advice protocol that was used to inform the development of Maize nutrient Manager (M-N-M) advisory mobile phone app for maize farmers and extension workers in the Southern Highlands of Tanzania. The MNM app advises farmers what type of fertilizer to use, when, and how best to apply it depending on the conditions of the field to improve maize yield The study was conducted in two districts of Mbozi and Momba in the Songwe region, and three groups of respondents were identified to which interviews were carried out. The first group consisted of smallholder maize farmers. The second was a group of agro-dealers who supplied agricultural inputs to maize farmers in the two districts and the last group composed of extension workers serving the districts. To reach the aim of the study I carried out interviews with farmers, agro-dealers and extension workers with the objectives of (I) investigating the diversity in fertilizer management practices across smallholder maize farmers (ii) investigating the kind of advice extensionists provide to farmers regarding fertilizer use (iii) investigating availability, price, and standard packages of fertilizer and other inputs such as seeds and herbicides in Mbozi and Momba districts The data collected through the ODK survey (n=102) showed that there is room for farmers to improve their management practices to reach higher yield maize production. The most critical area that needs much improvement or attention is the timing of application of both basal and top-dressing fertilizers. The Nutrient management advice protocol informed the MNM app to advise the farmer to; continue crop rotate maize with legumes(groundnuts and beans), use manure regularly, apply available basal P fertilizer at planting or immediately after seed emergence (in case of dry planting), apply appropriate amount of N fertilizer first at 5-6 leaves and then at 8-10 leaves(split application). In the situation of a little number of available N fertilizers, farmers could apply all at once when the maize plants reach 7-8 leaves. The findings of the study revealed research questions that need further investigation in the area; 1. Investigate the socio-economic and agronomic constraints that hindered farmers from adopting the best fertilizer use practices. 2. Further investigation on the use of manure in the area from management to application. 3. Investigate further the adoption of MNM app among farmers