Persistence and Yield of Ten Lucerne Cultivars Under Dryland and Heavy Continuous Grazing in the Western Cape Province of South Africa

Pastures in the Rûens region of the Western Cape are mainly legume based with lucerne being the most important and productive legume used (van Heerden & Tainton, 1987). Most pastures are sown to the land race cultivar SA Standard (SAS). Grazing resistance of SAS is high, but relative to other imported cultivars resistance to endemic insect and other pests is poor. This study therefore involves the evaluation for yield and persistence of nine new cultivars compared to SAS under local grazing conditions

What Advertisers Want: Measuring Institutions: Indicators of Political Rights, Property Rights and Political Instability in Malawi

In the 2008 Budget Review, the South African government announced its intention to levy a 2c/kWh tax on the sale of electricity generated from non-renewable sources. This measure is intended to serve a dual purpose of helping to manage the current electricity supply shortages and to protect the environment (National Treasury 2008). An electricity generation tax is set to have an impact on the South African economy. However, several instruments have been proposed in the literature to protect the competitiveness and economy of a country when it imposes a green tax, one of these remedies being border tax adjustments.This paper evaluates the effectiveness for the South African case, of border tax adjustments (BTAs) in counteracting the negative impact of an electricity generation tax on competitiveness. The remedial effects of the BTAs are assessed in the light of their ability to maintain the environmental benefits of the electricity generation tax. Additionally, the the Global Trade Analysis Project (GTAP) model is used to evaluate the impact of an electricity generation tax on the South African, SACU and SADC economies and to explore the possibility of reducing the economic impact of the electricity generation tax through BTAs. The results show that an electricity generation tax will lead to a contraction in South African gross domestic product (GDP). Traditional BTAs are unable to address these negative impacts. We propose a reversedBTA approach where gains from trade are utilised to counteract the negative effects of an electricity generation tax, while retaining the environmental benefits associated with the electricity generation tax. This is achieved through a lowering of import tariffs, as this will reduce production costs and thereby restore the competitiveness of the South African economy. The reduction in import tariffs not only negates the negative GDP impact of the electricity generation tax, but the bulk of CO2 abatement from the electricity generation tax is retained.

Donations tax implications of BEE transactions: more than meets the eye?

Abstract : The primary reason for companies entering into a Black Economic Empowerment (hereafter BEE) transaction is to achieve regulatory compliance. In a BEE transaction companies either issue new shares or sell existing shares, at a discount. The purpose of this study is to identify whether this discount element has donations tax implications. Donations tax is triggered by either actual or deemed donations. No actual donation takes place when new shares or existing are issued at a discount. The issue of new shares does not constitute property for purposes of section 54 of the South African Income Tax Act. The sale of existing shares at a discount in a BEE transaction lacks liberality or generosity. However, even if no actual donation takes place, a deemed donation can still take place in terms of section 58(1) of the Income Tax Act. A deemed donation takes place where property is disposed of for a consideration that is not adequate. The South African Revenue Service (SARS) have interpreted, that adequate consideration does not necessarily mean “fair market value”. SARS ruled in a Binding Private Ruling that specifically addressed the issue at hand, that the disposal of the shares (at a discount) comprised an adequate consideration, hence no donations tax arises. SARS unfortunately did not give a reason for their ruling. The issue remains contentious and unclear. The recommendation is made, in the interest of certainty, that a legislative amendment be introduced into section 56, which will exempt BEE transactions from donations tax

The impact of an electricity generation tax on the South African economy

In the 2008 budget of the Minister of Finance, the South African Government proposed to impose a 2 cents/kilowatt-hour (c/kWh) tax on the sale of electricity generated from non-renewable sources; this tax is to be collected at source by the producers/generators of electricity. The intention of this measure is to serve a dual purpose of protecting the environment and helping to manage the current electricity supply shortages by reducing demand. The objective here is to evaluate the impact of such an electricity generation tax on the South African, SACU and SADC economies. The paper firstly considers the theoretical foundations of an electricity generation tax supported by international experiences in this regard. This section also contrasts the suitability of a permit with a tax system to achieve CO2 emission reduction. We subsequently apply the Global Trade Analysis Project (GTAP) model to evaluate the impact of an electricity generation tax on the South African, SACU and SADC economies. We simulate the proposed tax as a 10 percent increase in the output price of electricity. We assume a closure rule that allows unskilled labour to migrate and a limited skilled workforce. As expected, the electricity generation tax will reduce demand. Due to the decrease in domestic demand, export volume increases and import volume decreases, this is despite a weaker terms of trade. We also found that unemployment for unskilled labour increases and wages of skilled workers are expected to decrease. A unilateral electricity generation tax will benefit other SACU and SADC countries through an improvement in relative competitiveness, as shown by the improvement of the terms of trade for these regions. If, however, the benefits of pollution abatement are internalised, then electricity generation tax is expected to yield a positive effect on the South African economy.

Consumer information innovation for South African tour operators

Published ArticleThe purpose of this paper is to investigate the consumer-related information tour operators in South African have access to. Data was obtained by means of a self-administered computer-aided questionnaire forwarded to 1 000 tour operators; it was viewed by 360 tour operators and a response rate of 42,45% was achieved. The results indicate that 68,4% are satisfied with their information systems while a concerning low 34,9% 'Agree' that their information systems do provide them with consumer-related information. Tour operators will not be in a position to satisfy the dynamic needs and wants of today's tourists, unless there is information system innovation

Fostering Research Integrity through Institutional Policies: The Case of a Selected Institution of Higher Education1

Truth, trust and integrity are essential to research at higher education institutions. These institutions have accordingly adopted several policies tofoster research integrity. This article explores the likelihood that relevant policies at a selected institution of higher education foster research integrity. The qualitative, single exploratory case study commences with a review of scholarly literature and results in a conceptual model used for a directed content analysis of relevant institutional policies. The findings indicate that these policies do complement each other in fostering research integrity. Further research will be necessary to establish whether policies indeed contribute to responsible researcher conduct

Sosio-kulturele faktore in die studie en prestasie van sekere swart studente aan die Universiteit van Suid-Afrika : 'n verkennende kontekstuele ondersoek

Afrikaans textDie doel van hierdie ondersoek is om sosio-kulturele kenmerke van sekere swart studente aan die Universiteit van Suid-Afrika weer te gee en te bepaal of, op welke wyse, en watter, sosio-kulturele faktore 'n invloed op hul _studie en akademiese prestasie het. Dit is gedoen deur 'n kontekstuele, individualisties-holistiese en biografiese benadering toe te pas op gevallestudies waarvan die besonderhede deur diepte-onderhoude verkry is. Deur middel van die gevallestudies word 'n algemene oorsig van die betrokke studente se kinderjar.e en volwasse lewe buite universiteitsverband gegee. Die volwasse lewe word beskryf aan die hand van gemeenskaplike aktiwiteitsvelde waaraan die individue deelneem. Die universiteit word ook as 'n aktiwiteitsveld beskou en in terme van die betrokke studente se deelname daaraan volledig beskryf met inagneming van die verband daarvan met ander aktiwiteitsvelde. Vervolgens is uit die beskrywing van die kinderjare, die volwasse lewe buite universiteitsverband en die veld van die universiteit faktore geidentifiseer wat 'n invloed blyk te he op die studie en prestasie van die studente in die ondersoekgroep. Die gevolgtrekkinge is dat daar verskeie sosiokulturele en 'n aantal ander faktore is wat studie. en akademiese prestasie beinvloed en dat daar variasie is in die invloed van sodanige faktore by verskillende individue.The aim of this investigation is to give an exposition of the socio-cultural characteristics of certain black students at the University of South Africa and to determine wheth~r, in what way, and which, socio-cultural factors influence their studies and academic performance. The study entailed the application of a contextual, individualisticholistic and biographical approach to case studies, the details of which were obtained through in-depth interviews. A general overview of the childhood of the students concerned and of their adulthood outside the context of the university, is provided by means of the case studies. Adulthood is described in terms of common fields of activity in which the individuals participate. The university is also regarded as a field of activity and is described fully in terms of the participation of the students involved, with due regard for relations between the university and other fields of activity. From the descriptions of childhood, adulthood outside the context of the university, and also of the field of activity of the university, factors are identified which appear to influence the studies and performance of the students with whom case studies were conducted. Conclusions reached reveal diverse socio-cultural as well as a number of other factors that influence study and academic performance, as well as a variation in the influence of such factors on different individuals.Anthropology and ArchaeologyD. Litt. et PHil. (Antropologie

The effect of bypass protein supplementation on the reproductive performance of Merino sheep grazing mixed karoo veld

(South African J of Animal Science, 2000, 30, Supplement 1: 60-61

Up-scaling of rainwater harvesting for crop production in the communal lands of the Modder River basin in South Africa: comparing upstream and downstream scenarios

Published ArticleThe study area is the Upper and Middle Modder River basin situated in a semi-arid area of central South Africa. This is an important catchment because of the relatively large nearby towns of Bloemfontein, Botshabelo and Thaba Nchu. Crop production in the basin using conventional production techniques is currently not suitable due to marginal and erratic rainfall, and high evaporative demand, as well as low precipitation use efficiency on the clay and duplex soils caused by large runoff and evaporation losses. A labour-intensive in-field rain-water harvesting (IRWH) technique for crop production recently introduced into a part of the basin occupied by communal farmers has been shown to increase maize and sunflower yields by 30 to 50% compared to conventional tillage, making crop production utilising this technique a feasible proposition for these farmers. The area of land suitable for the IRWH in the basin is estimated to be 80 667 ha, of which 15 000 ha is located in the communal land. The two catchment management options compared in this paper are: • Allowing the 80 667 ha to remain under grassland and utilising the runoff downstream for irrigating maize • Utilising the 80 667 ha for maize production in the basin using the IRWH technique. Results showed that the expected maize production from the options shown above were 23 040t and 137 134t respectively. The large unproductive water losses during storage and conveyance to downstream use points are probably the main reason for this large difference in production. An economic analysis, which enabled the grazing benefit to be included in the first option, shows that the gross margin of this option, expressed as R/m3 of rain water utilized, could be expected to be between 0.0234 to 0.0254 under current conditions, of which irrigation contributed about 25% or less. The comparable value for the IRWH option was 0.0354. The second option is clearly shown to be the most preferable, with high socio-economic benefits for the communal farmers who are currently struggling to achieve sustainable livelihoods