The effect of whole cottonseed and processing of canola on the milk production and composition of first lactation Holstein heifers

(South African J of Animal Science, 2000, 30, Supplement 1: 40-41

Effects of feeding system and pre-partum supplementation on the β-carotene status of South African Holstein cows

AbstractThe objectives were to investigate the β-carotene status of dairy cows under various production systems, and to determine the effect of pre-partum β-carotene supplementation on their post-partum β-carotene status. Ten farms were selected from each of the three  production systems, namely pasture-based, hay-based total mixed ration (TMR) and silage-based TMR. Twenty cows per farm were sampled in each system, and blood plasma β-carotene concentration was determined with a portable spectrophotometer (n = 200 cows per system). Mean blood β-carotene concentrations of pasture-fed cows were 5.54 mg/L, and were higher (P <0.05) than concentrations of cows on hay-based (2.98 mg/L) and maize silage-based TMR systems (1.71 mg/L); in β-carotene status, therefore, these systems were optimal, marginal, and deficient, respectively. In the second experiment, 10 cows received a hay-based control TMR, and 10 were  supplemented with 1.2 g/day of β-carotene pre-partum from day -56 to calving and monitored until day 56 postpartum. The supplemented cows were in optimal β-carotene status until calving, with a minor carry-over effect until 10 days post partum, and then declined gradually in status until they needed supplementation. The β-carotene status between the groups differed from three weeks pre-partum to two weeks post partum, with the control group being marginal to deficient from three weeks pre-partum onwards. Forage type and its β-carotene content play a major role in the β-carotene status of cows and more research is needed on the potential storage and mobilization of β-carotene in cows

Global assessment of internal audit competence: Does one size fit all?

The Certified Internal Auditor (CIA) programme is the formal globally recognised test of competence for internal auditors. However, the question is raised whether this assessment of competence has kept up with the changing demands of modern internal auditing, taking into account the fact that demands may differ from one country or region to the next. The fact that Australia, the UK & Ireland and South Africa require qualifi cations in addition to those of the CIA programme may be attributed to a need for a different level of competence in comparison with the Rest of the World. The objective of the study was to determine whether differences exist between the respective competency level needs for internal auditors from South Africa, the UK and Ireland, Australia and the Rest of the World. Data from the Institute of Internal Auditors’ (IIA’s) latest global Common Body of Knowledge (CBOK) study was used to determine and statistically analyse the perceived levels of importance of general competencies, technical skills and behavioural skills needed by internal auditors. The results indicated that globally internal auditors have similar perceptions of what competencies are most important for internal auditors, but the levels of importance differ among the regions. South Africa demanded a higher level of competence and aligned closely with the UK and Ireland, which could explain why South Africa now needs a customised competency assessment. Australia consistently indicated different perceptions of the levels of importance of competencies, which could explain Australia’s need for a country-specifi c internal audit competency assessment. Hence one size may not fi t all.Management Accountin

The adequacy, use and compliance with internal auditing standards – South African perceptions in comparison with other specific regions

This article focusses on determining the adequacy of the International Standards for the Professional Practice of Internal Auditing (Standards) for use in South Africa, as well as examining how local entities comply with the Standards as compared to those in other specific regions, from both emerging economies and developed economies. Data used in this article’s analysis, interpretation, and comparisons comes from the USA-based Institute of Internal Auditors Research Foundation’s Common Body of Knowledge questionnaire respondents database. Findings indicated that the Standards provide adequate guidance to internal auditors, with South African respondents providing the highest rating. South African respondents also indicated that their organisations have the highest rate of compliance with the Standards, compared to those of other specific regions. Reasons for and theories explaining the non-compliance with the Standards are discussed. The findings of the study can be valuable to internal auditors in other emerging economies (as they shed light on possible reasons for non-compliance with the Standards), as well as for internal audit researchers as a basis for further research.http://www.saiga.co.za/publications-sajaar.htmam201