Reviews

L.G. de Stadler en Amanda de Stadler (Medewerker). Groot Tesourusvan Afrikaans, Iste uitgawe, Iste druk 1994, xxxiii + 863 pp. ISBN186~12 478 9. Halfweghuis: Southern Boekuitgewers. Prys R89,99.De Stadler se Groot Tesourus van Afrikaans word in oenskou geneem. Kwessies wat aan die bod gestel word, is vrae soos: Wat is 'n tesourus? Wat is die funksie van 'n tesourus? Wie is die tipiese tesourusgebruiker? Waarvoor is dit geskik? Hoe moet dit saamgestel word? Wat moet daarin opgeneem word? Voldoen Groot Tesourus van Afrikaans aan hierdie kriteria

Design and positioning of controls : the old and the new industrial approaches

While copious amounts of research exist with regard to positioning of controls, very little research covers the design shape of the controls. This paper demonstrates the importance of control positioning and design within industrial settings. Furthermore it aims to highlight the changes in industries with regard to control design and positioning. This paper is a review paper and thus much is based on findings by other authors. However, the changes in the industrial practices referred to by the author are from knowledge gained while visiting numerous industries in South Africa

Income tax nature of reimbursements relating to leasehold improvements

Thesis (MComm)--University of Stellenbosch, 2011.ENGLISH ABSTRACT: It is becoming increasingly common for lessees to receive contributions from lessors towards leasehold improvements costs. A lessee will be entitled to claim an allowance in terms of section 11(g), where expenditure has actually been incurred in pursuance of an obligation in terms of a lease agreement, and the property is used for the production of income. Obstacles arise where the lessee either receives a payment or benefit, in cash or otherwise from the lessor, either as consideration for the lessee to effect the improvements or as inducement for the lessee to enter into the lease agreement. The nature of these payments or benefits received by the lessee for income tax purposes needs to be assessed with reference to the general principles laid down by the South African courts in respect of the “gross income” definition and international case law dealing with the income tax treatment of similar payments made by the lessor to the lessee. Factors also need to be identified, which should be taken into account to assess the income tax nature of these payments or benefits. The terms of the agreement in terms of which such payments or benefits are made should clearly state the purpose thereof, and a conclusive answer will depend on the particular circumstances and facts of each case. The interaction between a payment or benefit received by a lessee and the availability of a leasehold improvements allowance in terms of section 11(g) is a complex matter and it remains to be seen how South African courts will deal with these issues.AFRIKAANSE OPSOMMING: Dit raak toenemend algemeen dat huurders ʼn bydrae tot huur verbetering koste vanaf verhuurders ontvang. ʼn Huurder sal geregtig wees om ʼn artikel 11(g) toelaag te eis, waar onkostes werklik aangegaan is ter voldoening aan ʼn verpligting ingevolge die huurooreenkoms en die eiendom word gebruik vir die voortbrenging van inkomste. Struikelblokke ontstaan waar die huurder ʼn bedrag of voordeel, in kontant of andersins ontvang vanaf die verhuurder, as vergoeding vir die aanbring van verbeteringe of as beweegrede om die huurooreenkoms te sluit. Die inkomstebelastingaard van hierdie bedrae of voordele ontvang moet beoordeel word met verwysing na die algemene beginsels ontwikkel deur die Suid-Afrikaanse howe met betrekking tot die “bruto inkomste” definisie en internasionale hofsake wat handel met die inkomstebelastinghantering van soortgelyke betalings vanaf die verhuurder aan die huurder. Faktore moet ook identifiseer word wat inag geneem moet word ten einde die aard van hierdie bedrae of voordele vas te stel. Die terme van die ooreenkoms ingevolge waarvan die bedrag of voordeel ontvang word, moet duidelik die doel daarvan uiteensit. ʼn Beslissende antwoord sal afhang van die spesifieke omstandighede en feite van elke geval. Die interaksie tussen ʼn betaling of voordeel ontvang deur die huurder en die beskikbaarheid van ʼn huurverbeteringe toelaag ingevolge artikel 11(g) is ʼn komplekse onderwerp en daar sal nog gesien moet word hoe die Suid-Afrikaanse howe hierdie kwessies sal hanteer

Successful first-year learning: A social cognitive view of academic literacy

The research data used in this article are drawn from a study conducted in  a business faculty at a Historically Black South African University during  2009 and 2010. A comparison was made in the study between two groups  of first-year students: a group that had passed all their modules and a group that had failed some of their modules at the end of their first year of study. The aim was to investigate factors that had an impact on the successful completion of the first year of study by problematising theperception that those students from disadvantaged backgrounds or under-resourced schools are necessarily disadvantaged and destined to fail. In this article the focus is on the successful group of students and their mastery of academic discourse situated in the complexity of social and academic interaction. The findings indicate that the inter-relatedness of personal, academic, social and institutional factors mirror the inter-related way in which the students had experienced them. These findings furtherunderline the fact that successful learning is a complex and multi-layered process that is ongoing and that needs to be monitored, sustained and evaluated throughout students’ study careers. The students’ personal perspectives on academic study provided not only evidence that the development of academic literacy is socially situated and constructed but also showed how successful students manage their academic learningto mitigate under-preparedness and adverse personal circumstances.Key words: Students, successful learning, academic literacy, interrelated, socially situated

Home-based rehabilitation: Physiotherapy student and client perspectives

Background. Home-based rehabilitation (HBR) in under-resourced areas in a primary healthcare (PHC) context exposes students to the real-life situations of their clients. There is a scarcity of literature on student and client experiences of HBR in the physiotherapy context. Increased knowledge of HBR could result in an enhanced experience for both student and client. This study sought to discover the perceptions of final-year physiotherapy students and their clients relating to their experiences of HBR during a PHC placement in a resource-constrained setting.Objectives. To explore the experiences and perceptions of physiotherapy students and their clients regarding HBR as part of clinical training in resource-constrained settings. To discover the barriers to and facilitators of effective HBR.Methods. An exploratory case study was performed. A qualitative phenomenologicalresearch design in the interpretivist paradigm was used. Semistructured interviews were conducted with clients (n=7) living in an under-resourced setting, who had received HBR from physiotherapy students. Paired interviews were conducted with final-year physiotherapy students (n=6) after their HBR placement.Results. Clients appreciated the students’ services; however, data revealed communication barriers and unmet expectations. Students reported struggling to adapt to the context, resulting in interventions not being sufficiently client-centred. They voiced a need for language competency and earlier exposure to such contexts.Conclusion. Exposure to real-life situations in under-resourced settings in HBR provides valuable situated and authentic learning opportunities for physiotherapy students. The experience can be useful in preparing graduates to address the needs of the populations they serve during community service

The Financial Reporting Standards Council and its role in terms of the Companies Act 61 of 1973 and the Companies Act 71 of 2008

Both the Companies Act 61 of 1973 (hereinafter “the Companies Act 1973”) and the Companies Act 71 of 2008 (hereinafter “the Companies Act 2008”) provide for the Financial Standards Reporting Council (hereinafter “the Council”). However, its composition, function and legal form is different under each Act. While the Council was established statutorily as a juristic person under the Companies Act 1973, it will only be established by the Minister of Trade and Industry under the Companies Act 2008. Furthermore, it seems that whether the Council will be granted the status of a juristic person or not is at the Minister’s discretion. In contrast with the Companies Act 1973, the Council is thus no longer as autonomous. The Council’s role in standard setting has been diminished. It is to be a mere advisory forum to the Minister with nothing but non-binding drafting powers. Both the Companies Act 1973 and the Companies Act 2008 contain provisions regarding Financial Reporting Standards (hereinafter “FRSs”). In contrast to the vague provision in the Companies Act 1973, the Companies Act 2008 clearly sets out the legal status of FRSs. They will be regulations (in the form of Government Notices) and will thus be law (delegated legislation). The Council is an organ of state, however in drafting FRSs it does not perform “administrative action” in terms of section 1 of the Promotion of Administrative Justice Act 3 of 2000. The wording of the Acts “in accordance with the International Financial Accounting Standards” (section 440S(2) of the Companies Act 1973) and “consistent with the International Financial Accounting Standards” (section 29(5)(b) of the Companies Act 2008) allows for some discretion to be exercised in the drafting of South African FRSs. The current practice of the Accounting Practices Board to precisely replicate IFRSs is clearly not required by law. It is thus submitted that this practice seems too timid. Contrary to the wording “may” in section 29(4) of the Companies Act 2008, the Minister has no discretion as to whether or not to issue FRSs at all. Nor will an overly long delay in issuing FRSs be acceptable. This emanates from a purposive interpretation of section 29(4), read with sections 5 and 7 of the Companies Act 2008

Modification of pfap2μ and pfubp1 Markedly Reduces Ring-Stage Susceptibility of Plasmodium falciparum to Artemisinin In Vitro.

Management of uncomplicated malaria worldwide is threatened by the emergence in Asia of Plasmodium falciparum carrying variants of the pfk13 locus and exhibiting reduced susceptibility to artemisinin. Mutations in two other genes, ubp1 and ap2μ, are associated with artemisinin resistance in rodent malaria and with clinical failure of combination therapy in African malaria patients. Transgenic P. falciparum clones, each carrying orthologues of mutations in pfap2μ and pfubp1 associated with artemisinin resistance in Plasmodium chabaudi, were derived by Cas9 gene editing. Susceptibility to artemisinin and other antimalarial drugs was determined. Following exposure to 700 nM dihydroartemisinin in the ring-stage survival assay, we found strong evidence that transgenic parasites expressing the I592T variant (11% survival), but not the S160N variant (1% survival), of the AP2μ adaptin subunit were significantly less susceptible than the parental wild-type parasite population. The V3275F variant of UBP1, but not the V3306F variant, also displayed reduced susceptibility to dihydroartemisinin (8.5% survival versus 0.5% survival). AP2μ and UBP1 variants did not elicit reduced susceptibility to 48 h of exposure to artemisinin or to other antimalarial drugs. Therefore, variants of the AP2 adaptor complex μ-subunit and of the ubiquitin hydrolase UBP1 reduce in vitro artemisinin susceptibility at the early ring stage in P. falciparum These findings confirm the existence of multiple pathways to perturbation of either the mode of action of artemisinin, the parasite's adaptive mechanisms of resistance, or both. The cellular role of UBP1 and AP2μ in Plasmodium parasites should now be elucidated

Symptom screening rules to identify active pulmonary tuberculosis: Findings from the Zambian South African Tuberculosis and HIV/AIDS Reduction (ZAMSTAR) trial prevalence surveys.

BACKGROUND: High tuberculosis (TB) burden countries should consider systematic screening among adults in the general population. We identified symptom screening rules to be used in addition to cough ≥2 weeks, in a context where X-ray screening is not feasible, aiming to increase the sensitivity of screening while achieving a specificity of ≥85%. METHODS: We used 2010 Zambia South Africa Tuberculosis and HIV/AIDS Reduction (ZAMSTAR) survey data: a South African (SA) training dataset, a SA testing dataset for internal validation and a Zambian dataset for external validation. Regression analyses investigated relationships between symptoms or combinations of symptoms and active disease. Sensitivity and specificity were calculated for candidate rules. RESULTS: Among all participants, the sensitivity of using only cough ≥2 weeks as a screening rule was less than 25% in both SA and Zambia. The addition of any three of six TB symptoms (cough <2 weeks, night sweats, weight loss, fever, chest pain, shortness of breath), or 2 or more of cough <2 weeks, night sweats, and weight loss, increased the sensitivity to ~38%, while reducing specificity from ~95% to ~85% in SA and ~97% to ~92% in Zambia. Among HIV-negative adults, findings were similar in SA, whereas in Zambia the increase in sensitivity was relatively small (15% to 22%). CONCLUSION: High TB burden countries should investigate cost-effective strategies for systematic screening: one such strategy could be to use our rule in addition to cough ≥2 weeks

Manufacturing doubt: assessing the effects of independent vs industry-sponsored messaging about the harms of fossil fuels, smoking, alcohol, and sugar sweetened beverages

Background Manufacturers of harmful products engage in misinformation tactics long employed by the tobacco industry to emphasize uncertainty about scientific evidence and deflect negative attention from their products. This study assessed the effects of one type of tactic, the use of "alternative causation" arguments, on public understanding. Methods In five trials (one for each industry) anonymized Qualtrics panel respondents were randomized to receive a message on the risk in question from one of four industry sponsored organizations (exposure), or from one of four independent organizations (control), on risks related to alcohol, tobacco, fossil fuel and sugar sweetened beverages. Logistic regression models were used to evaluate the effect of industry arguments about uncertainty on the primary outcome of public certainty about product risk, adjusting for age, gender and education. The results from all five trials were pooled in a random-effects meta-analysis. Findings In total, n=3284 respondents were exposed to industry-sponsored messaging about product-related risks, compared to n=3297 exposed to non-industry messages. Across all industries, exposure to industry-sponsored messages led to greater reported uncertainty or false certainty about risk, compared to non-industry messages [Summary odds ratio (OR) 1·60, confidence interval (CI) 1·28-1·99]. The effect was greater among those who self-rated as not/slightly knowledgeable (OR 2·24, CI 1·61-3·12), or moderately knowledgeable (OR 1·85, CI 1·38-2·48) compared to those very/extremely knowledgeable (OR 1·28, CI 1·03-1·60). Conclusions This study demonstrates that exposure to industry sponsored messages which appear intended to downplay risk significantly increases uncertainty or false certainty, with the effect being greater in less knowledgeable participants

Ontvangste en toevallings vanaf 'n verskansingsfonds : is dit kapitaal of inkomste van aard?

Thesis (MAcc)--University of Stellenbosch, 2009.AFRIKAANSE OPSOMMING: Die ontstaan van verskansingsfondse in Suid-Afrika het die afgelope dekade baie reaksie ontlok vanaf reguleerders wat onseker is oor die werking van hierdie fondse. Verskansingsfondse is ‘n nuwe tipe beleggingsinstrument wat gebruik maak van verskeie verskansingstegnieke om beleggers se fondse tot ‘n maksimum te laat groei. Hierdie fondse is uniek in vergelyking met tradisionele beleggings. Die rede hiervoor, is weens die feit dat hierdie beleggingstegnieke die fonds se beleggingswaarde kan laat groei, hoewel die tradisionele belegging oor dieselfde tydperk, ‘n daling mag ervaar gedurende ‘n tydperk wat markte swak presteer. Tans word riglyne aan fondsbestuurders van verskansingsfondse verskaf deur wetgewing, maar die werking van hierdie fondse word nog nie gereguleer nie. Die feit dat die werking van verskansingsfondse nie tans in Suid-Afrika gereguleer word nie lei direk tot die vraag oor die belasbaarheid van ontvangste en toevallings vanaf verskansingsfondse. Die spesifieke probleem wat nagevors word ingevolge die studie is die vraag of ontvangste en toevallings vanaf verskansingsfondse kapitaal of inkomste van aard is. Die Raad van Finansiële Dienste is tans in die proses om ‘n beter begrip te verkry rakende die werking van verskansingsfondse en poog om die werking van verskansingsfondse binne die nadere toekoms te reguleer ingevolge wetgewing. Hierdie regulering van die werking van verskansingsfondse kan heel moontlik direk leiding verskaf ten opsigte van die belastinghantering van ontvangste en toevallings vanaf verskansingsfondse, aangesien daar sprake is dat die Raad van Finansiële Dienste graag verskansingsfondse onder die Wet op Beheer van Kollektiewe Beleggingskemas wil reguleer. Die Inkomstebelastingwet reguleer die belasbaarheid van ontvangste en toevallings vanaf kollektiewe beleggingskemas in effekte en indien verskansingsfondse geklassifiseer sou word as ‘n kollektiewe beleggingskema in effekte, sal geen onsekerheid bestaan rakende die belastinghantering daarvan nie. Bogenoemde is egter nog nie Wetgewing in Suid-Afrika nie en die navorsingstudie kom tot die gevolgtrekking dat die bepaling van belasbaarheid van ontvangste en toevallings vanaf verskansingsfondse gebaseer moet word op regspraak se beginsels neergelê as riglyne vir die bepaling of ontvangste en toevallings kapitaal of inkomste van aard is. Elke situasie en transaksie moet egter op sy eie meriete geëvalueer word, aangesien elke geval sy eie omstandighede teweegbring waarop regspraak se beginsels toegepas moet word om ‘n gevolgtrekking te maak tot tyd en wyl wetgewing die belasbaarheid van verskansingsfondse meer spesifiek reguleer.ENGLISH ABSTRACT: The development of hedge funds in South Africa over the past decade evoked many reactions from regulators who are uncertain of the operations of these funds. Hedge funds are a new type of investment instrument which uses hedging techniques to maximise the growth of the investors’ funds. These funds are unique in comparison to traditional investments. This is due to the fact that the investment techniques used, can establish a growth in the value of the investment fund, whilst the traditional investment, compared over the same period, may experience a decline during a period that markets are performing badly. Currently, fund managers of hedge funds are given guidelines in terms of the law, but the operations of these funds are not regulated. The fact that operations of hedge funds currently are not regulated in South Africa gives rise to the question of taxation of receipts and accruals from hedge funds. The specific problem that is being researched by this study is the question whether the receipts and accruals from a hedge fund are of a capital or revenue nature. The Financial Services Board is currently in the process of getting a better understanding of the operations of hedge funds and strives to regulate the operations of a hedge fund in accordance to the law in the near future. The regulation of the operations of hedge funds can most probably give guidance with regards to the tax treatment of receipts and accruals from hedge funds, due to the fact that there is talk from the Financial Services Board to regulate hedge funds in accordance to the Collective Investment Scheme Act. The lncome Tax Act regulates the taxation of receipts and accruals from collective investments schemes in securities and should hedge funds be classified as a collective investment scheme in securities, there would be no uncertainty with regards to the taxation thereof. The above-mentioned does not form part of any Act in South Africa and the research study arrive to the conclusion that the determination of taxation of receipts and accruals from hedge funds should be based on the principles established by case law to give guidance to the determination of whether receipts and accruals are of a capital or revenue nature. Every situation and transaction should be evaluated on their own merits, seeing that every case can bring about their own circumstances upon which the principles established by case law should be applied until such time that the law more specifically regulates the taxation of hedge funds