Home Office Expenditure: A critical analysis of the applicable law governing the deductibility of home workspace expenses incurred by persons in employment - given the shift to working from home

The applicable law governing the income tax deductibility of home workspace expenses incurred by persons in employment has remained contentious and inconclusive. This has been heightened given the accelerated shift toward employees working from home in recent years. It is therefore necessary for there to be research conducted in resolving this heightened contention, with potential legislative amendments being recommended to National Treasury, who have acknowledged that the applicable law needs to be updated. An exposition of the applicable law over the last fifty years is provided, which includes historical analyses and the general mechanics of the law. More complex matters relating to the interpretation of the applicable law are then highlighted and analysed in light of the applicable principles of fiscal statutory interpretation (mainly using the landmark Endumeni approach). The South African Revenue Service (‘SARS') has attempted to update the existing Interpretation Note (‘IN') dealing with home workspace expenditure, for which they released two drafts, both in 2021; and finalised such IN in 2022. Although SARS' interpretations are determined to not be authoritative in terms of the law, their interpretations are analysed in terms of the applicable law to identify and analyse inconclusive matters. These matters relate to the types of home workspace expenses that are tax deductible, and the ‘tests' under section 23(b). Some of the key findings in this regard are that the legislation does not require a separate-room home workspace, and that all of the ‘tests' should be performed for the period which an employee is working from home, even if this period is less than a full year of assessment. Potential legislative amendments are identified, specifically in the short-term, by looking to comparable jurisdictions, namely the United Kingdom and Canada. These jurisdictions offer taxpayers a ‘simplified cost' deduction which is capped to a legislated amount. Legislating a ‘simplified cost' deduction accordingly will provide the fiscus more time to adequately review the applicable law substantially, given the accelerated shift toward employees working from home and heightened contention in this regard

Nocturnal Behavior of the Common Loon, Gavia immer

Very little is known about nocturnal activity of Common Loons (Gavia immer). Knowledge of both diurnal and nocturnal behavior is needed to gain a complete understanding of their ecology. I used night vision light intensifiers to observe nocturnal behaviors of Common Loons. Results were consistent with the hypothesis that, as visual predators, loons would not forage at night and also that they would spend the majority of their time resting (92%). Loons, however, were just as active locomoting (patrolling) during the night as they were during the day. This suggests daily energy budgets need to be reexamined to incorporate this overlooked aspect of loon behavior. Lastly, loons on large lakes with multiple loon territories spent more time locomoting than loons on lakes that had just a single pair

Prevalence of low serum testosterone levels among men with type 2 diabetes mellitus attending two outpatient diabetes clinics in Durban, South Africa.

Masters Degree. University of KwaZulu-Natal, Durban.Background: Studies showing a high prevalence of low serum testosterone in men with type 2 diabetes mellitus (T2DM) are well documented but evidence from sub-Saharan Africa is scanty. Aim: To determine the prevalence and associated risk factors of low serum testosterone and the prevalence of androgen deficiency symptoms in South African men with T2DM. Methods: A cross-sectional observational study was performed among men with T2DM attending two outpatient adult diabetes clinics in KwaZulu-Natal. Androgen deficiency symptoms were assessed using the Ageing Male’s Symptom Scale (AMS) questionnaire and direct enquiry. Serum total testosterone (TT), sex-hormone binding globulin (SHBG), luteinising hormone (LH), HbA1c, fructosamine, serum lipids were measured and free-testosterone (FT) was calculated. TT, SHBG and FT levels were measured in control subjects with no history of diabetes. Results: The study included 148 men with T2DM (Study Group) and 50 control subjects (Control Group). The mean age of the control group was 43.9 ± 10.7 years and the mean BMI was 27.11 ± 4.2 kg/m2. In the study group, the majority were African (Black) (58.7%); Indians (39.2%) and Whites (2.1%) constituted the remainder. Mean age was 57.5 ± 11.2 years; mean duration of diabetes 11.4 ± 8.9 years; mean HbA1c was 8.6 ± 1.9%. Metabolic syndrome was found in 86.4% (n:127) of the Study group. Mean TT, SHBG, FT and median LH (IQR) in the Study group were within normal range (14.5 ± 5.8 nmol/l, 40.7 ± 20.3 nmol/l, 265.9 ± 90.4 pmol/l and 5.3 [3.8-7.3] IU/l, respectively). However, mean serum TT and FT was lower in the Study group than Control subjects (14.5 ± 5.8 vs. 18.8 ± 7.2 nmol/l, p <0.001 and 265.9 ± 90.4 vs. 351.7 ± 127.3 pmol/l, p<0.001). The prevalence of LSTT and LSFT was 35.8% and 16.2%, respectively. Prevalence of LSFT increased with age and higher body mass index (BMI) categories with the highest rate noted in >40 kg/m2 BMI category (50%). In multivariate analysis, LSFT was significantly associated with age [OR 1.05 (95% CI 1.02-1.218), p=0.043] and waist circumference (WC) [OR 1.033 (95% CI 0.999- 1.068), p=0.059]. LSTT was associated with BMI only [OR 1.138 (95%CI 1.063- 1.218), p<0.0001]. TT correlated inversely with BMI, WC and the number of metabolic syndrome criteria. FT correlated inversely with BMI, WC and WHR. For both FT and TT, no significant correlation was observed with HbA1c. The prevalence of androgen deficiency symptoms using AMS score was 74.5%. The prevalence of any androgen deficiency symptom on direct enquiry was 68.9%. The AMS score correlated poorly with LSTT or LSFT and was not superior to direct enquiry. Conclusion: In this group of predominantly African and Indian men with T2DM from KwaZulu-Natal, there was a high prevalence of LSTT and LSFT. Serum TT and FT was lower in men with T2DM compared to control subjects. Waist circumference was a significant risk factor associated with LSFT while LSTT was associated with higher BMI and older age. There was a high prevalence of androgen deficiency symptoms using both the AMS score and on direct enquiry. The AMS score was a poor predictor of low testosterone and was not superior to direct enquiry. More research is required locally and from other sub-Saharan African countries before routine screening can be recommended

The influence of low physical activity levels versus extreme physical activity levels on brain structure and working memory

Background: Habitual levels of moderate to vigorous levels of physical activity (MVPA) levels are associated with positive health outcomes and improvement in cognitive function. A challenge facing optimal health outcomes is determining optimal levels of physical activity levels; people can engage in extreme sedentary or high levels of physical activity. For example, levels of low physical activity and participation in ultra-endurance events are increasing. However, the impact of extreme physical activity levels on brain matter volume and working memory is not well understood. This thesis thus investigated the relationship between different levels of MVPA, brain structure, and working memory. The aim of the thesis was to understand the relationship between large volumes of physical activity with global and regional brain matter volumes using brain imaging, and the impact of physical activity on cognitive function using the N-back task. The first part of the thesis examined how habitually high or low levels of MVPA differently impacted brain matter volume in healthy individuals. Whilst, the second part of the thesis investigated the differences in working memory between the low active and high active groups. Methods: Participants aged 20-59 years, were split into a High Activity (HA) group (N = 12, 27.9 ± 26.6 years) that exercised for > 9 hours of per week (MVPA > 540 minutes) and a Low Activity (LA) group (N = 9, 28.33 ± 11.192 years) that exercised 9 hours of per week (MVPA > 540 minutes) and a Low Activity (LA) group (N = 6, 30.14 ± 15.31 years) that exercised < 2 hours (MVPA < 120 minutes). Working memory was compared between the two groups using a PC-based N-back task. Results: The HA group had greater total brain matter and total white matter volumes vs. the LA group, and brain matter volumes were positively associated with increasing physical activity levels. However, the HA group had reduced regional brain volumes in the postcentral gyrus, middle frontal lobe, and the sub-lobar thalamus. HA and LA groups did not differ in working memory performance on the N-back task. Conclusion: Larger than normal amounts of weekly PA was associated with increased total brain matter and total white matter volumes, however, the volume of three regional brain areas were reduced

Compassion or condemnation? South African Muslim students' attitudes to people with HIV&AIDS

Given the dearth of literature on the influence of religiosity on attitudes toward people with HIV/AIDS, the present study surveyed these variables in a sample of South African Muslim university students using the Religious Orientation Scale (ROS) and an attitude to people with HIV scale. Gender differences in attitudes towards people with HIV were also examined. The sample comprised 90 male and female undergraduate and postgraduate Muslim students. While both males and females displayed high religiosity scores, male students were found to be significantly more religious than female students. No gender differences were found on the attitude to people with HIV scale, with students indicating positive attitudes to people with HIV. Higher religiosity was significantly correlated with a more positive attitude to people with HIV. The implications of the findings are discussed. Keywords: HIV/AIDS, attitudes, religiosity, Muslim, students. RÉSUMÉ Etant donné le manque de littérature sur l'influence de la bigoterie sur les attitudes envers des gens séropositifs, cette étude a examiné ces variables auprès d'un échantillon d'étudiants universitaires musulmans sud-africains en utilisant le barème d'orientation religieuse (ROS) et le barème de l'attitude envers les gens séropositifs. Les différences de sexes aux attitudes envers des gens séropositifs étaient également étudiées. L'échantillon consistait de 90 étudiants musulmans hommes et femmes de deuxième et troisième cycles. Pendant que tous les étudiants, hommes et femmes, montraient des résultats de la bigoterie élevés, les hommes étaient plus religieux que les femmes. Il n'y a pas eu de différences de sexes sur le barème des attitudes envers les gens séropositifs chez les étudiants qui montraient des attitudes positives envers les séropositifs. Une bigoterie plus élevée était sensiblement en corrélation avec une attitude plus positive envers des séropositifs. Les implications des résultats sont exposés. Mots clés:VIH/SIDA, attitudes, bigoterie,Musulman, étudiants

Theories and practice of “soft power” : their relevance for China (as a rising power) in its relationship with African states

This study emphasizes the role of soft power in China’s relations with Africa. It attempts to explore and interpret China’s role in Africa from Joseph Nye’s perspective of soft power and Realism in general. China’s foreign policy is ideologically underpinned by nationalism. In the past two decades, it is based on the need to protect its national interest, by expanding trade and diplomatic relations. For this reason, China has expanded economic interest in Africa by means of mutual development and investment, economic cooperation and trade. This has led to the growth of ‘soft’ ties between China and Africa, through the provision of aid and diplomatic cooperation. By using ‘soft power’ as a vehicle to promote the perception of a peaceful rise to power, it also makes a valuable contribution to the Chinese goal of constructing a harmonious world. Based on the research, the conclusion is that China has achieved impressive gains in its overall level of soft power in Africa, especially in economic and political aspects of its relationship with Africa and less in its cultural penetrations.Political SciencesD. Litt. et Phil. (International Politics

Prevalence of vitamin D deficiency in older South Africans with and without hip fractures and the effects of age, body weight, ethnicity and functional status

Background: Vitamin D plays an important role in many physiological and pathological processes, including bone metabolism. Vitamin D deficiency is common worldwide, but there are few data in older South Africans.Objectives: This study aimed to determine vitamin D status in older adults with and without hip fractures and the effect of demography, body mass index (BMI) and functional status on vitamin D levels.Methodology: In a secondary analysis, the association between 25(OH) vitamin D levels, obtained from 327&nbsp; subjects (151 with fractures and 176 controls), and age, gender, ethnicity, BMI and functional status, was&nbsp; explored using Student’s t-test, a chisquare test, regression analysis and ANOVA.Results: In the total cohort, vitamin D deficiency and insufficiency was present in 27% and 38%, respectively. While vitamin D levels decreased with age, this was not significant (p = 0.082). There was a significant&nbsp; association between vitamin D and BMI (p = 0.023), the physical maintenance scale (p = 0.002) and independent activities of daily living (p = 0.001). Mean vitamin D levels in fracture subjects was significantly lower than&nbsp; controls (39.4 ± 23.1 nmol/l vs. 50.1 ± 23.3 nmol/l, p = 0.00) and vitamin D deficiency and/or insufficiency was significantly more common in the fracture group compared with controls (75.5% vs. 56.8%, p = 0.00). There was no association with gender or ethnicity.Conclusions: Vitamin D deficiency is common in this population, especially in those with hip fractures. Contrary to other studies, increasing BMI was associated with higher vitamin D levels. This suggests that poor health status as indicated by a low BMI and poorer functional status is associated with lower vitamin D levels. The high prevalence of vitamin D deficiency and/or insufficiency in the cohort strongly argues for universal vitamin D supplementation in older adults, especially those at risk for osteoporotic fractures

Positioning the role of qSOFA for screening and prognostication in critically ill medical and surgical patients with suspected sepsis

The global magnitude of sepsis coupled with the unacceptably high attendant mortality continues to fuel universal efforts to improve its early detection and the assessment of severity of disease in the pursuit of improving clinical outcomes. The quick Sequential Organ Failure Assessment (qSOFA) score was introduced in conjunction with the Sepsis-3 definition – the intention being that a positive qSOFA score would serve as a screening tool for sepsis and for predicting poor outcomes in such patients. The qSOFA score is based on three variables: a Glasgow Coma Score <15, a respiratory rate ≥22 breaths per minute, and a systolic blood pressure ≤100 mmHg. The simultaneous presence of two of these variables indicates a positive qSOFA. There is no directive on how to gauge change in mentation at baseline for patients with altered mental status. The appeal of qSOFA score is related to it being immediately calculated without additional investigations and the ease of its derivation.http://www.ajtccm.org.za/index.php/SARJam2022Critical Car

Prevalence and clinical risk factors for morphometric vertebral fractures in older subjects in KwaZulu-Natal

Objectives: There are limited data on vertebral fractures (VFs) in South Africa (SA). Therefore a study was undertaken to compare the demographic profile, clinical risk factors and bone mineral density (BMD) in subjects aged 60 years and over with and without morphometric VFs.Patients and methods: In a descriptive case-controlled study, demographic data, clinical risk factors (CRF) and BMD were collected. Morphometric VFs were identified using the semi-quantitative Genant method. Descriptive analysis was undertaken using Student’s t-test, the Mann–Whitney U-test and the chi-square test.Results: In the 197 subjects enrolled, the median age was 72.0 years (IQR 67.0–78.5 years) and morphometric VFs were identified in 41 subjects (20.8%). The prevalence of VFs increased with age, and while more common in women compared with men (23.8% vs. 13.0%), this was not significant (p 0.095). There was no difference in the prevalence of VFs between African and Indian subjects (23.4% vs. 17.4%; p 0.240), nor CRFs between subjects with and without VFs. Subjects with a VF had a significantly lower BMD at the spine (p = 0.020), but not at the neck of femur and total hip.Conclusion: This study highlights the need for adequate screening and management protocols for osteoporosis in all ethnic groups in SA