The Challenges E-Commerce Poses to the Determination of a Taxable Presence: the “Permanent Establishment†Concept Analyzed From a South African Perspective

It is a principle of International tax law that a country may not tax the business profits of a non-resident enterprise unless those profits are attributed to a “permanent establishmentâ€located in the source country. A “permanent establishment†is defined as a fixed place of businessthrough which the enterprise is wholly or partly carried on. The “business establishment†concept ishowever based on the world where there had to be a physical presence of the business in order for itsprofits to be taxed. The requirement of a fixed place of business faces challenges when trade isconducted electronically as e-commerce makes it difficult to identifying a taxable presence in thesource country. This article analyses the challenges that e-commerce poses to the “permanentestablishment†concept

Blended teaching and learning: Exploring the concept, barriers to implementation and designing of learning resources

With the advent of the coronavirus disease 2019 (COVID-19), several institutions worldwide have adopted the blended mode of teaching and learning. However, literature on this concept in South Africa and on the African continent is scarce. This scoping review explores the concept of blended approach to training and how to design resources for the blended teaching and learning approach. In addition, the review investigates barriers to the implementation of blended learning. The findings of this study demonstrate that the understanding of the concept of blended teaching and learning is not homogenous and is often left to individual academics to decide on the approach. The review identified several hurdles that need to be addressed for successful implementation of blended teaching and learning, however these are not specific to South African institutions. Available literature on studies done elsewhere and in South African, suggest that some of the identified barriers to adoption of blended teaching and learning are real, while others are perceived or imagined. Lastly, the authors observed that there are several approaches to designing learning resources for the blended mode of teaching and learning. The choice of approach is dependent on the intended purpose for which the specific design is adopted. There is a need for studies that specifically investigate blended learning in Universities in South Africa and on the continent to help identify barriers to adopting blended teaching and learning among institutions that are specific to the South African and African context. Institutions adopting the blended teaching and learning mode of delivery, need to be unambiguous in their philosophy of blending teaching and learning and not leave it to the implementing academics. Policymakers can use the information generated in this review to recommend minimum requirements for a blended delivery mode in public institutions of higher learning

Patterns and predictors of antimicrobial resistance among Staphylococcus spp. from canine clinical cases presented at a veterinary academic hospital in South Africa

Background Antimicrobial resistance in staphylococci, often associated with treatment failure, is increasingly reported in veterinary medicine. The aim of this study was to investigate patterns and predictors of antimicrobial resistance among Staphylococcus spp. isolates from canine samples submitted to the bacteriology laboratory at the University of Pretoria academic veterinary hospital between 2007 and 2012. Retrospective data of 334 Staphylococcus isolates were used to calculate the proportion of samples resistant to 15 antimicrobial agents. The Cochran-Armitage trend test was used to investigate temporal trends and logistic regression models were used to investigate predictors of antimicrobial resistance in Staphylococcus aureus and Staphylococcus pseudintermedius. Results Results show that 98.2% (55/56) of the S. aureus isolates were resistant to at least one drug while 42.9% were multidrug resistant. Seventy-seven percent (214/278) of the S. pseudintermedius isolates were resistant to at least one drug and 25.9% (72/278) were multidrug resistant. Resistance to lincospectin was more common among S. aureus(64.3%) than S. pseudintermedius (38.9%). Similarly, resistance to clindamycin was higher in S. aureus (51.8%) than S. pseudintermedius (31.7%) isolates. There was a significant (p = 0.005) increase in S. aureus resistance to enrofloxacin over the study period. Similarly, S. pseudintermedius exhibited significant increasing temporal trend in resistance to trimethoprim-sulphamethoxazole (p = 0.004), clindamycin (p = 0.022) and orbifloxacin (p = 0.042). However, there was a significant decreasing temporal trend in the proportion of isolates resistant to doxycycline (p = 0.041), tylosin (p = 0.008), kanamycin (p = 0.017) and amoxicillin/clavulanic acid (p = 0.032). Conclusions High levels of multidrug resistance and the increasing levels of resistance to sulphonamides, lincosamides and fluoroquinolones among Staphylococcus spp. isolates in this study are concerning. Future studies will need to investigate local drivers of antimicrobial resistance to better guide control efforts to address the problem

Antimicrobial resistance among Escherichia coli isolates from dogs presented with urinary tract infections at a veterinary teaching hospital in South Africa

Abstract Background This study investigated the burden and predictors of canine E. coli urinary tract infections (UTI) and antimicrobial resistance among dogs presented at a veterinary teaching hospital in South Africa, 2007–2012. Methods The Cochran-Armitage trend test was used to investigate temporal trends while logistic regression models were used to investigate predictors (age, sex, breed, year) of E. coli infections and antimicrobial resistance (AMR). Results A total of 22.3% (168/755) of the urinary specimens tested positive for E. coli. A significant (p = 0.0004) decreasing temporal trend in the percentage of E. coli positive isolates was observed over the study period. There were high levels of AMR to penicillin-G (99%), clindamycin (100%), tylosine (95%), cephalothin (84%) but relatively low levels of resistance to enrofloxacin (16%), orbifloxacin (21%). Almost all (98%, 164/167) the isolates exhibited multidrug resistance (MDR), while only 11% (19/167) and 2% (4/167) exhibited extensive drug resistance (XDR) and pan-drug resistance (PDR), respectively. Conclusions Although, the risk of E. coli UTI declined during the study period, the risk of AMR increased. The high levels of AMR and MDR as well as the presence of XDR and PDR is concerning as these have the potential of affecting prognosis of UTI treatments

Prevalence of Staphylococcus spp. from human specimens submitted to diagnostic laboratories in South Africa, 2012–2017

DATA AVAILABILITY : Raw data were generated at National Health Laboratory Service. Derived data supporting the findings of this study are available from the corresponding author (T.T.S.) on request. Restrictions apply to the availability of these data, which were used under licence for this study.BACKGROUND : Although staphylococci are commensals of the skin and mucosa of humans and animals, they are also opportunistic pathogens. Some coagulase-negative Staphylococcus spp. (CoNS), such as S. haemolyticus and S. epidermidis, are reported to be zoonotic. OBJECTIVES : The prevalence of coagulase positive (CoPS), CoNS and coagulase-variable Staphylococcus spp. isolated from human clinical cases in South Africa was investigated. METHOD : Retrospective records of 404 217 diagnostic laboratory submissions from 2012 to 2017 were examined and analysed in terms of time, place and person. RESULTS : Of the 32 different species identified, CoPS were the most frequently isolated (74.7%), followed by CoNS (18.9%). Just over half (51.2%) of the Staphylococcus isolates were from males, while females contributed 44.8%. Patients aged 0–4 years contributed the most (21.5%) isolates, with the highest number coming from KwaZulu-Natal (32.8%). Urinary specimens accounted for 29.8% of the isolates reported. There was no variation in the number of Staphylococcus isolates reported in the autumn (25.2%), winter (25.2%), spring (25.1%) and summer (24.5%) seasons. CONCLUSION : This study demonstrated the diversity of Staphylococcus spp. isolated from humans and the magnitude of infection, with the most predominant species being S. aureus and S. epidermidis. CONTRIBUTION : Although most isolates were CoPS, the isolation of CoNS seen in this study suggests a need to improve infection control measures in a South African context. More research is needed to investigate the determinants of the observed variations in the study.http://www.sajid.co.zaam2024Paraclinical SciencesNon

Analysis of the dietary diversity status of agricultural households in the Nkomazi Local Municipality, South Africa

Abstract Background Dietary diversity is a good alternative measure of the nutritional adequacy and food security. The present study assessed the household dietary diversity status and its determinants among agricultural households in the Nkomazi Local Municipality, South Africa. Methods Out of 543 households in the study area that were supported by the Phezukomkhono Mlimi programme during the 2018/19 production season, only 355 met the inclusion criteria and consented to participate in this study. The data were analysed using descriptive statistics, computation of the Household Dietary Diversity Score (HDDS) and the ordered logit regression model. Results Most of the respondents were elderly (56.10%) and females (59.44%). Most had low levels of education (43.66%) and low farm income (96.34%). In addition, most (65.35%) had large households. The majority (49.86%) of the households in the study area had a HDDS of 4.40, while the median HDDS in the study area was 3.90. Over the recall period, the majority of households consumed cereals (100%) and vegetable (78.31%) food types. Households headed by respondents with no formal education had lower odds (OR = 0.20; 95% CI 0.06–0.61) of having a higher dietary diversity compared to those headed by heads who had attained tertiary education. Households with income ≤ R3000.00 had lower odds (OR = 0.51; 95% CI 0.31–0.85) of having a higher dietary diversity as compared to those with income > R3000.00. Households with 1–5 members had higher odds (OR = 10.41; 95% CI 1.05–103.20) of having a higher dietary diversity as compared to larger households. With every unit increase in the age of the household head, the odds of the household of having a higher dietary diversity increased by 1.03 (OR = 1.03; 95% CI 1.01–1.05). Conclusion Since cereals and vegetables dominated the diets of the respondents, findings of this study highlight the need for improved access to sources of protein among the respondents. Therefore, there is a need for programmes to educate respondents on the dangers of inadequate nutrition (lacking in protein). Strategies that enhance farm income and the level of education among respondents should be prioritised because of their potential to boost Household Dietary Diversity (HDD) in the study area. Collaborations between different stakeholders, such as nutritionists, extension workers and researchers, should be encouraged so as to develop a holistic approach to improving the HDD in the study area

Antimicrobial resistance patterns of Acinetobacter baumannii and Klebsiella pneumoniae isolated from dogs presented at a veterinary academic hospital in South Africa

Background and Aim: Acinetobacter baumannii and Klebsiella pneumoniae are opportunistic bacterial pathogens responsible for hospital-acquired infections in veterinary medicine. Infection with these bacteria always requires urgent antimicrobial therapy. However, there is no evidence of studies that have investigated the antimicrobial drug resistance profile of these organisms in a veterinary setting in South Africa. This study investigated the antimicrobial resistance (AMR) patterns of A. baumannii and K. pneumoniae from clinical specimens obtained from dogs presented at a veterinary academic hospital. The findings of this study contribute to an improved understanding of the AMR profile of these bacteria in veterinary medicine. Materials and Methods: Retrospective data of clinical samples from dogs that were positive for A. baumannii and K. pneumoniae between 2007 and 2013 were used in this study. The antimicrobial susceptibility of the isolates was determined using the disk diffusion method following the Clinical and Laboratory Standards Institute guidelines. The A. baumannii isolates were subjected to a panel of 20 antibiotics, while K. pneumoniae isolates were subjected to a panel of 22 antibiotics. Data were analyzed using descriptive statistics and presented using tables and figures. Results: Twenty (n = 20) A. baumannii isolates were isolated from bronchoalveolar lavage, foreign objects, bone, urine, skin, blood, ear, nasal, and oral cavity. Almost all A. baumannii (95%, 19/20) isolates were resistant to at least one antibiotic, and 60% (12/20) were multidrug-resistant (MDR). Klebsiella pneumoniae (n = 56) was isolated from urine, foreign objects, abscesses, ears, eyes, tracheal aspirations, bronchoalveolar lavages, eyes, abdominal aspirates, anal glands, bones, and intestinal and lung biopsies. All K. pneumoniae (100%, 56/56) isolates were resistant to at least one antibiotic, and 98% (55/56) were MDR. Conclusion: Both A. baumannii and K. pneumoniae were isolated in various clinical tissue samples and exhibited a high prevalence of resistance to multiple antibiotics. In addition, these bacteria exhibited a high prevalence of resistance to β-lactam compared to other classes of antibiotics, which is likely to impact treatment options and patient prognosis

Transmission of Onchocerciasis in Wadelai Focus of Northwestern Uganda Has Been Interrupted and the Disease Eliminated

Wadelai, an isolated focus for onchocerciasis in northwest Uganda, was selected for piloting an onchocerciasis elimination strategy that was ultimately the precursor for countrywide onchocerciasis elimination policy. The Wadelai focus strategy was to increase ivermectin treatments from annual to semiannual frequency and expand geographic area in order to include communities with nodule rate of less than 20%. These communities had not been covered by the previous policy that sought to control onchocerciasis only as a public health problem. From 2006 to 2010, Wadelai program successfully attained ultimate treatment goal (UTG), treatment coverage of ≥90%, despite expanding from 19 to 34 communities and from 5,600 annual treatments to over 29,000 semiannual treatments. Evaluations in 2009 showed no microfilaria in skin snips of over 500 persons examined, and only 1 of 3011 children was IgG4 antibody positive to the OV16 recombinant antigen. No Simulium vectors were found, and their disappearance could have sped up interruption of transmission. Although twice-per-year treatment had an unclear role in interruption of transmission, the experience demonstrated that twice-per-year treatment is feasible in the Ugandan setting. The monitoring data support the conclusion that onchocerciasis has been eliminated from the Wadelai focus of Uganda

Sensitivity and Specificity of Multiple Kato-Katz Thick Smears and a Circulating Cathodic Antigen Test for Schistosoma mansoni Diagnosis Pre- and Post-repeated-Praziquantel Treatment

Two Kato-Katz thick smears (Kato-Katzs) from a single stool are currently recommended for diagnosing Schistosoma mansoni infections to map areas for intervention. This ‘gold standard’ has low sensitivity at low infection intensities. The urine point-of-care circulating cathodic antigen test (POC-CCA) is potentially more sensitive but how accurately they detect S. mansoni after repeated praziquantel treatments, their suitability for measuring drug efficacy and their correlation with egg counts remain to be fully understood. We compared the accuracies of one to six Kato-Katzs and one POC-CCA for the diagnosis of S. mansoni in primary-school children who have received zero to ten praziquantel treatments. We determined the impact each diagnostic approach may have on monitoring and evaluation (M&E) and drug-efficacy findings

Integrated Mapping of Neglected Tropical Diseases: Epidemiological Findings and Control Implications for Northern Bahr-el-Ghazal State, Southern Sudan

Integrated control of neglected tropical diseases (NTDs) is being scaled up in a number of developing countries, because it is thought to be more cost-effective than stand-alone control programmes. Under this approach, treatments for onchocerciasis, lymphatic filariasis (LF), schistosomiasis, soil-transmitted helminth (STH) infection, and trachoma are administered through the same delivery structure and at about the same time. A pre-requisite for implementation of integrated NTD control is information on where the targeted diseases are endemic and to what extent they overlap. This information is generated through surveys that can be labour-intensive and expensive. In Southern Sudan, all of the above diseases except onchocerciasis require further mapping before a comprehensive integrated NTD control programme can be implemented. To determine where treatment for which disease is required, integrated surveys were conducted for schistosomiasis, STH infection, LF, and loiasis, throughout one of ten states of the country. Our results show that treatment is only required for urinary schistosomiasis and STH in a few, yet separate, geographical area. This illustrates the importance of investing in disease mapping to minimize overall programme costs by being able to target interventions. Integration of survey methodologies for the above disease was practical and efficient, and minimized the effort required to collect these data