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

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

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

Culture-adapted Plasmodium falciparum isolates from UK travellers: in vitro drug sensitivity, clonality and drug resistance markers.

BACKGROUND: The screening of lead compounds against in vitro parasite cultures is an essential step in the development of novel anti-malarial drugs, but currently relies on laboratory parasite lines established in vitro during the last century. This study sought to establish in continuous culture a series of recent Plasmodium falciparum isolates to represent the current parasite populations in Africa, all of which are now exposed to artemisinin combination therapy. METHODS: Pre-treatment P. falciparum isolates were obtained in EDTA, and placed into continuous culture after sampling of DNA. One post-treatment blood sample was also collected for each donor to monitor parasite clonality during clearance in vivo. IC₅₀ estimates were obtained for 11 anti-malarial compounds for each established parasite line, clonal multiplicity measured in vivo and in vitro, and polymorphic sites implicated in parasite sensitivity to drugs were investigated at the pfmdr1, pfcrt, pfdhfr, pfdhps and pfap2mu loci before and after treatment, and in the cultured lines. RESULTS: Plasmodium falciparum isolates from seven malaria patients with recent travel to three West African and two East African countries were successfully established in long-term culture. One of these, HL1211, was from a patient with recrudescent parasitaemia 14 days after a full course of artemether-lumefantrine. All established culture lines were shown to be polyclonal, reflecting the in vivo isolates from which they were derived, and at least two lines reliably produce gametocytes in vitro. Two lines displayed high chloroquine IC₅₀ estimates, and carried the CVIET haplotype at codons 72-76, whereas the remaining five lines carried the CVMNK haplotype and were sensitive in vitro. All were sensitive to the endoperoxides dihydroartemisinin and OZ277, but IC₅₀ estimates for lumefantrine varied, with the least sensitive parasites carrying pfmdr1 alleles encoding Asn at codon 86. CONCLUSIONS: This study describes the establishment in continuous culture, in vitro drug sensitivity testing and molecular characterization of a series of multiclonal P. falciparum isolates taken directly from UK malaria patients following recent travel to various malaria-endemic countries in Africa. These "HL" isolates are available as an open resource for studies of drug response, antigenic diversity and other aspects of parasite biology

Transient temperature fluctuations severely decrease P. falciparum susceptibility to artemisinin in vitro.

Clinical studies suggest that outcomes for hospitalised malaria patients can be improved by managed hypothermia during treatment. We examined the impact of short pulses of low temperature on ring-stage susceptibility of Plasmodium falciparum to artemisinin in vitro. The usually artemisinin-sensitive clone 3D7 exhibited substantially reduced ring-stage susceptibility to a 4-h pulse of 700 nM dihydro-artemisinin administered during a 5-h pulse of low temperature down to 17 °C. Parasite growth through the subsequent asexual cycle was not affected by the temperature pulse. Chloroquine and pyronaridine susceptibility, in a standard 48-h test, was not affected by brief exposures to low temperature. Fever-like temperature pulses up to 40 °C were also accompanied by enhanced ring-stage survival of 700 nM artemisinin pulses, but parasite growth was generally attenuated at this temperature. We discuss these findings in relation to the possible activation of parasite stress responses, including the unfolded protein response, by hypo- or hyper-thermic conditions. Physiological states may need to be considered in artemisinin-treated P. falciparum patients

Time to go global: a consultation on global health competencies for postgraduate doctors

BACKGROUND: Globalisation is having profound impacts on health and healthcare. We solicited the views of a wide range of stakeholders in order to develop core global health competencies for postgraduate doctors. METHODS: Published literature and existing curricula informed writing of seven global health competencies for consultation. A modified policy Delphi involved an online survey and face-to-face and telephone interviews over three rounds. RESULTS: Over 250 stakeholders participated, including doctors, other health professionals, policymakers and members of the public from all continents of the world. Participants indicated that global health competence is essential for postgraduate doctors and other health professionals. Concerns were expressed about overburdening curricula and identifying what is 'essential' for whom. Conflicting perspectives emerged about the importance and relevance of different global health topics. Five core competencies were developed: (1) diversity, human rights and ethics; (2) environmental, social and economic determinants of health; (3) global epidemiology; (4) global health governance; and (5) health systems and health professionals. CONCLUSIONS: Global health can bring important perspectives to postgraduate curricula, enhancing the ability of doctors to provide quality care. These global health competencies require tailoring to meet different trainees' needs and facilitate their incorporation into curricula. Healthcare and global health are ever-changing; therefore, the competencies will need to be regularly reviewed and updated

The Mu subunit of Plasmodium falciparum clathrin-associated adaptor protein 2 modulates in vitro parasite response to artemisinin and quinine.

The emergence of drug-resistant parasites is a serious threat faced by malaria control programs. Understanding the genetic basis of resistance is critical to the success of treatment and intervention strategies. A novel locus associated with antimalarial resistance, ap2-mu (encoding the mu chain of the adaptor protein 2 [AP2] complex), was recently identified in studies on the rodent malaria parasite Plasmodium chabaudi (pcap2-mu). Furthermore, analysis in Kenyan malaria patients of polymorphisms in the Plasmodium falciparum ap2-mu homologue, pfap2-mu, found evidence that differences in the amino acid encoded by codon 160 are associated with enhanced parasite survival in vivo following combination treatments which included artemisinin derivatives. Here, we characterize the role of pfap2-mu in mediating the in vitro antimalarial drug response of P. falciparum by generating transgenic parasites constitutively expressing codon 160 encoding either the wild-type Ser (Ser160) or the Asn mutant (160Asn) form of pfap2-mu. Transgenic parasites carrying the pfap2-mu 160Asn allele were significantly less sensitive to dihydroartemisinin using a standard 48-h in vitro test, providing direct evidence of an altered parasite response to artemisinin. Our data also provide evidence that pfap2-mu variants can modulate parasite sensitivity to quinine. No evidence was found that pfap2-mu variants contribute to the slow-clearance phenotype exhibited by P. falciparum in Cambodian patients treated with artesunate monotherapy. These findings provide compelling evidence that pfap2-mu can modulate P. falciparum responses to multiple drugs. We propose that this gene should be evaluated further as a potential molecular marker of antimalarial resistance