Implementing an activity-based costing model
- Authors: Cohen, Howard
- Date: 2004
- Subjects: Activity-based costing , Managerial accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8970 , http://hdl.handle.net/10948/240 , Activity-based costing , Managerial accounting
- Description: Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.
- Full Text:
- Date Issued: 2004
- Authors: Cohen, Howard
- Date: 2004
- Subjects: Activity-based costing , Managerial accounting
- Language: English
- Type: Thesis , Masters , MTech
- Identifier: vital:8970 , http://hdl.handle.net/10948/240 , Activity-based costing , Managerial accounting
- Description: Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.
- Full Text:
- Date Issued: 2004
Evaluating the district office budgeting process of the Department of Education in terms of the Batho Pele principles
- Authors: Gorgonzola, Ernest
- Date: 2004
- Subjects: South Africa. Dept. of Education -- Appropriations and expenditures , Budget -- South Africa , Education -- South Africa -- Finance
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10926 , http://hdl.handle.net/10948/165 , South Africa. Dept. of Education -- Appropriations and expenditures , Budget -- South Africa , Education -- South Africa -- Finance
- Description: The objective of this research was to evaluate the district office budgeting process of the Department of Education, Port Elizabeth District, in terms of the Batho Pele principles. The aim of district offices is to satisfy the most basic education needs of people in their respective areas of jurisdiction. Improving service delivery is one of government’s eight priorities as set out in the White Paper on the transformation of the Public Service (South African Government, 1995: 4). The initiative to improve service delivery is called Batho Pele. The main research question to be addressed by this research is: Does the Department of Education experience any problems with its budgeting process to address service delivery? Through a literature survey and empirical study, various conclusions were reached and recommendations made. The bulk of education expenditure takes place within education districts but the controlling, forecasting and budgeting of expenditure takes place at the Provincial Head Office. Most high schools surveyed experience problems with the current funding policy of the Department of Education. The relative poverty of the community around the school impacts negatively on the parent’s ability to support the school. iv The budgeting process of the Department of Education should follow a bottom-up approach to budgeting. Therefore, the district office budget should be informed by the needs of the school and the provincial budget be informed by the district office budget. The management and administrative capacity at the district office need to be developed to ensure effective budgeting.
- Full Text:
- Date Issued: 2004
- Authors: Gorgonzola, Ernest
- Date: 2004
- Subjects: South Africa. Dept. of Education -- Appropriations and expenditures , Budget -- South Africa , Education -- South Africa -- Finance
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10926 , http://hdl.handle.net/10948/165 , South Africa. Dept. of Education -- Appropriations and expenditures , Budget -- South Africa , Education -- South Africa -- Finance
- Description: The objective of this research was to evaluate the district office budgeting process of the Department of Education, Port Elizabeth District, in terms of the Batho Pele principles. The aim of district offices is to satisfy the most basic education needs of people in their respective areas of jurisdiction. Improving service delivery is one of government’s eight priorities as set out in the White Paper on the transformation of the Public Service (South African Government, 1995: 4). The initiative to improve service delivery is called Batho Pele. The main research question to be addressed by this research is: Does the Department of Education experience any problems with its budgeting process to address service delivery? Through a literature survey and empirical study, various conclusions were reached and recommendations made. The bulk of education expenditure takes place within education districts but the controlling, forecasting and budgeting of expenditure takes place at the Provincial Head Office. Most high schools surveyed experience problems with the current funding policy of the Department of Education. The relative poverty of the community around the school impacts negatively on the parent’s ability to support the school. iv The budgeting process of the Department of Education should follow a bottom-up approach to budgeting. Therefore, the district office budget should be informed by the needs of the school and the provincial budget be informed by the district office budget. The management and administrative capacity at the district office need to be developed to ensure effective budgeting.
- Full Text:
- Date Issued: 2004
Rhodes University Graduation Ceremony 2004
- Authors: Rhodes University
- Date: 2004
- Language: English
- Type: text
- Identifier: vital:8143 , http://hdl.handle.net/10962/d1007261
- Description: Rhodes University Graduation Ceremonies 1820 Settlers National Monument Friday, 2 April 2004 at 10:30; 14:30 & 18:00 [and] Saturday, 3 April 2004 at 10:30 [and] Friday, 30 July 2004 at 18:00 , RU East London Graduation Ceremony Christian Centre, Wyse Street, East London Friday, 7 May 2004 at 10:30: 14:30 & 18:00 [and] Saturday, 8 May 2004 at 10:30
- Full Text:
- Date Issued: 2004
- Authors: Rhodes University
- Date: 2004
- Language: English
- Type: text
- Identifier: vital:8143 , http://hdl.handle.net/10962/d1007261
- Description: Rhodes University Graduation Ceremonies 1820 Settlers National Monument Friday, 2 April 2004 at 10:30; 14:30 & 18:00 [and] Saturday, 3 April 2004 at 10:30 [and] Friday, 30 July 2004 at 18:00 , RU East London Graduation Ceremony Christian Centre, Wyse Street, East London Friday, 7 May 2004 at 10:30: 14:30 & 18:00 [and] Saturday, 8 May 2004 at 10:30
- Full Text:
- Date Issued: 2004
The market efficiency hypothesis and the behaviour of stock returns on the JSE securities exchange
- Authors: Mabhunu, Mind
- Date: 2004
- Subjects: Johannesburg Stock Exchange , Stocks -- Prices -- South Africa , Stock exchanges -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1027 , http://hdl.handle.net/10962/d1002762 , Johannesburg Stock Exchange , Stocks -- Prices -- South Africa , Stock exchanges -- South Africa
- Description: While the Efficient Market Hypothesis (EHM) has been widely accepted as robust by many researchers in the field of capital markets, the hypothesis’ robustness has been under increased scrutiny and question lately. In the light of the concerns over the robustness of the EMH, the weak form efficiency of the JSE is tested. Stock returns used in the analysis were controlled for thin trading and it was discovered that once returns are controlled for thin trading, they are independent of each other across time. Some of the previous studies found the JSE to be inefficient in the weak form but this research found that the JSE is efficient in the weak form. A comparison is also made between the JSE and four other African stock markets and the JSE is found to be more efficient than the other markets. The developments on the JSE, which have improved information dissemination as well as the efficiency of trading, contributed to the improvement of the JSE’s efficiency. The improvement in operational efficiency and turnover from the late 1990s has also made a major contribution to the improvement in the weak form efficiency of the JSE. Theory proposes that if markets are efficient then professional investment management is of little value if any; hence the position of professional investment managers in efficient markets is investigated. Although the JSE is found to be efficient, at least in the weak form, it is argued that achieving efficiency does not necessarily make the investment manager’s role obsolete. Investment managers are needed even when the market can be proved to be efficient.
- Full Text:
- Date Issued: 2004
- Authors: Mabhunu, Mind
- Date: 2004
- Subjects: Johannesburg Stock Exchange , Stocks -- Prices -- South Africa , Stock exchanges -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1027 , http://hdl.handle.net/10962/d1002762 , Johannesburg Stock Exchange , Stocks -- Prices -- South Africa , Stock exchanges -- South Africa
- Description: While the Efficient Market Hypothesis (EHM) has been widely accepted as robust by many researchers in the field of capital markets, the hypothesis’ robustness has been under increased scrutiny and question lately. In the light of the concerns over the robustness of the EMH, the weak form efficiency of the JSE is tested. Stock returns used in the analysis were controlled for thin trading and it was discovered that once returns are controlled for thin trading, they are independent of each other across time. Some of the previous studies found the JSE to be inefficient in the weak form but this research found that the JSE is efficient in the weak form. A comparison is also made between the JSE and four other African stock markets and the JSE is found to be more efficient than the other markets. The developments on the JSE, which have improved information dissemination as well as the efficiency of trading, contributed to the improvement of the JSE’s efficiency. The improvement in operational efficiency and turnover from the late 1990s has also made a major contribution to the improvement in the weak form efficiency of the JSE. Theory proposes that if markets are efficient then professional investment management is of little value if any; hence the position of professional investment managers in efficient markets is investigated. Although the JSE is found to be efficient, at least in the weak form, it is argued that achieving efficiency does not necessarily make the investment manager’s role obsolete. Investment managers are needed even when the market can be proved to be efficient.
- Full Text:
- Date Issued: 2004
Protecting depositors and promoting financial stability in South Africa : is there a case for the introduction of deposit insurance?
- Authors: Ngaujake, Uahatjiri
- Date: 2004
- Subjects: Banks and banking -- South Africa , Bank deposits -- South Africa , Bank failures , Banks and banking -- State supervision , Deposit insurance , Consumer protection -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1025 , http://hdl.handle.net/10962/d1002760 , Banks and banking -- South Africa , Bank deposits -- South Africa , Bank failures , Banks and banking -- State supervision , Deposit insurance , Consumer protection -- South Africa
- Description: Banks play a pivotal role in economic growth and development of all countries and therefore the stability of the banking system is a vital goal of bank supervisors. Banks act as delegated monitors of depositors’ funds and this relationship, like all principal-agent relationships, presents agency problems. In the case of banks agency problems arise because depositors cannot accurately assess the financial health of banks due to the asymmetry of information existing between banks and depositors. Because banks possess private information on their borrowers, which depositors cannot access, it exposes depositors to risk of loss of deposits in cases of bank failures originating from nonrepayment of such loans. This asymmetry of information also exposes banks to runs by depositors and these runs can lead to bank failures with devastating effects for the financial system and the economy at large. It is for this reason that banks are regulated and supervised more than other institutions. Bank failures are a worldwide phenomenon and South Africa is no exception as evidenced by historical and recent bank failures in South Africa. This thesis investigates the desirability of introducing an explicit deposit insurance scheme in South Africa as a means of protecting small, unsophisticated depositors who are almost always the losers when banks fail, and promoting financial stability. The study finds that bank failures in South Africa are mainly attributable to mismanagement of banks, liquidity problems and fraud. Bank failures as a result of the aforementioned reasons have led to depositors losing their deposits in South Africa. The absence of a clearly defined depositor protection scheme in South Africa, the inadequacy of the hitherto implicit guarantee system to protect depositors, and the poor record of the South African Reserve Bank in bank failure resolution, form the basis of the conclusion of the study, i.e., there is a case for the introduction of deposit insurance in South Africa. In order to assist South African policymakers in designing an effective deposit insurance scheme for the country, the thesis further provides a guide on how the most important design features of deposit insurance should be handled. This is in an attempt to ensure that the moral hazard problem inherent in deposit insurance is overcome.
- Full Text:
- Date Issued: 2004
- Authors: Ngaujake, Uahatjiri
- Date: 2004
- Subjects: Banks and banking -- South Africa , Bank deposits -- South Africa , Bank failures , Banks and banking -- State supervision , Deposit insurance , Consumer protection -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:1025 , http://hdl.handle.net/10962/d1002760 , Banks and banking -- South Africa , Bank deposits -- South Africa , Bank failures , Banks and banking -- State supervision , Deposit insurance , Consumer protection -- South Africa
- Description: Banks play a pivotal role in economic growth and development of all countries and therefore the stability of the banking system is a vital goal of bank supervisors. Banks act as delegated monitors of depositors’ funds and this relationship, like all principal-agent relationships, presents agency problems. In the case of banks agency problems arise because depositors cannot accurately assess the financial health of banks due to the asymmetry of information existing between banks and depositors. Because banks possess private information on their borrowers, which depositors cannot access, it exposes depositors to risk of loss of deposits in cases of bank failures originating from nonrepayment of such loans. This asymmetry of information also exposes banks to runs by depositors and these runs can lead to bank failures with devastating effects for the financial system and the economy at large. It is for this reason that banks are regulated and supervised more than other institutions. Bank failures are a worldwide phenomenon and South Africa is no exception as evidenced by historical and recent bank failures in South Africa. This thesis investigates the desirability of introducing an explicit deposit insurance scheme in South Africa as a means of protecting small, unsophisticated depositors who are almost always the losers when banks fail, and promoting financial stability. The study finds that bank failures in South Africa are mainly attributable to mismanagement of banks, liquidity problems and fraud. Bank failures as a result of the aforementioned reasons have led to depositors losing their deposits in South Africa. The absence of a clearly defined depositor protection scheme in South Africa, the inadequacy of the hitherto implicit guarantee system to protect depositors, and the poor record of the South African Reserve Bank in bank failure resolution, form the basis of the conclusion of the study, i.e., there is a case for the introduction of deposit insurance in South Africa. In order to assist South African policymakers in designing an effective deposit insurance scheme for the country, the thesis further provides a guide on how the most important design features of deposit insurance should be handled. This is in an attempt to ensure that the moral hazard problem inherent in deposit insurance is overcome.
- Full Text:
- Date Issued: 2004
Trends and perceptions of sustainabilty reporting and corporate governance : a case study of Eskom
- Authors: Fabricius, Karin
- Date: 2004
- Subjects: Eskom (Firm) King Committee on Corporate Governance Corporate governance -- South Africa Corporation reports -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:826 , http://hdl.handle.net/10962/d1011782
- Description: The King II Report on Corporate Governance was released in March 2002. This report, although focusing on South African businesses, is acclaimed as a world first in setting superior governance standards. Corporate governance in South Africa is undergoing transformation due to the influence of the King II Report, and a range of other global trends such as Global Reporting Initiative guidelines and the infamous collapse of Enron due to governance failures. Non-financial reporting (also referred to as sustainability reporting) forms the main focus of this research project. The financial reporting aspects of corporate governance, and the role of governing boards and auditors fall outside the scope of this study. Through document analysis methods, Eskom's annual reports from 1998 - 2002, were analysed to establish whether patterns in sustainability reporting were identifiable. Employees and consumers of Eskom were. interviewed, using structured interviews to explore their awareness and knowledge regarding sustainability issues. A drastic increase in Eskom's non-financial reporting was identified in 2000. Apart from the corporate governance category, none of the chosen categories showed a major change after the 2002 release of the King II Report. Possible reasons for the lack of clear trends since 2002 are that the pattern is either not yet visible or it could be speculated that Eskom, who had won various reporting awards, is a leader in the field of corporate reporting and specifically on sustainability issues. Eskom had been involved in the reviewing of the first King Report and the drawing up of the recommendations for King II, and could therefore have modified their reporting procedures in 2000, prior'to the release of King II. As shown in the trend analysis, companies are coming under increased pressure to be socially accountable and transparent. This is fast becoming a 'core business issue', illustrated by the status of the King II Report requirements for corporate governance. Even though the terminology 'sustainability reporting' is unfamiliar to employees and consumers, both groups want disclosure and transparency of sustainability issues. Employees were, however, more aware than consumers of Eskom policies regarding sustainability issues. This report recommends that companies take a pro-active approach to corporate governance and sustainability reporting, noting the desire of consumers and employees to be informed about non-financial issues. These stakeholders also need to be made more aware of the meaning and significance of sustainability reporting.
- Full Text:
- Date Issued: 2004
- Authors: Fabricius, Karin
- Date: 2004
- Subjects: Eskom (Firm) King Committee on Corporate Governance Corporate governance -- South Africa Corporation reports -- South Africa
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:826 , http://hdl.handle.net/10962/d1011782
- Description: The King II Report on Corporate Governance was released in March 2002. This report, although focusing on South African businesses, is acclaimed as a world first in setting superior governance standards. Corporate governance in South Africa is undergoing transformation due to the influence of the King II Report, and a range of other global trends such as Global Reporting Initiative guidelines and the infamous collapse of Enron due to governance failures. Non-financial reporting (also referred to as sustainability reporting) forms the main focus of this research project. The financial reporting aspects of corporate governance, and the role of governing boards and auditors fall outside the scope of this study. Through document analysis methods, Eskom's annual reports from 1998 - 2002, were analysed to establish whether patterns in sustainability reporting were identifiable. Employees and consumers of Eskom were. interviewed, using structured interviews to explore their awareness and knowledge regarding sustainability issues. A drastic increase in Eskom's non-financial reporting was identified in 2000. Apart from the corporate governance category, none of the chosen categories showed a major change after the 2002 release of the King II Report. Possible reasons for the lack of clear trends since 2002 are that the pattern is either not yet visible or it could be speculated that Eskom, who had won various reporting awards, is a leader in the field of corporate reporting and specifically on sustainability issues. Eskom had been involved in the reviewing of the first King Report and the drawing up of the recommendations for King II, and could therefore have modified their reporting procedures in 2000, prior'to the release of King II. As shown in the trend analysis, companies are coming under increased pressure to be socially accountable and transparent. This is fast becoming a 'core business issue', illustrated by the status of the King II Report requirements for corporate governance. Even though the terminology 'sustainability reporting' is unfamiliar to employees and consumers, both groups want disclosure and transparency of sustainability issues. Employees were, however, more aware than consumers of Eskom policies regarding sustainability issues. This report recommends that companies take a pro-active approach to corporate governance and sustainability reporting, noting the desire of consumers and employees to be informed about non-financial issues. These stakeholders also need to be made more aware of the meaning and significance of sustainability reporting.
- Full Text:
- Date Issued: 2004
The execution of the financial management function in small to medium-sized building contractors as a means of promoting business sustainability
- Authors: Bekker, Jakobus Petrus
- Date: 2004
- Subjects: Contractors' operation -- Finance , Construction industry -- Finance
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:11004 , http://hdl.handle.net/10948/336 , Contractors' operation -- Finance , Construction industry -- Finance
- Description: The objective of this study was to investigate the extent to which small to medium-sized building contractors beneficially utilise the financial management function in their enterprises to improve and ensure business sustainability. Financial management focuses on the principles of decision-making, which requires action, without perfect knowledge of the outcome. To effectively execute the financial function, using the primary inputs in decision-making, financial management requires the ability to: understand and interpret financial statements and reports; make reasoned and objective decisions in controlling the operations of the enterprise; have a thorough knowledge of the internal functioning of the enterprise; and have a thorough knowledge of current and expected future economic conditions in the external environment. To do this, requires an effectively applied financial management function in the enterprises, which includes the utilisation of the financial management criteria to ensure business sustainability. However, without an appreciation of what financial management is, how important financial management is, and how financial management must be applied in the enterprise, small to medium-sized building contractors will find it difficult to effectively perform the financial management function and its different activities. It was therefore important to determine how well owners and construction managers of the average small to medium-sized building contractor deal with and utilise the financial management function in their enterprises. Consequently, a survey was carried out amongst small to medium-sized building contractors in the Nelson Mandela Metropolitan Municipal (NMMM) area, which revealed information that was used to come to certain conclusions: Firstly, it can be concluded that the financial management function is generally exercised superficially. This is supported by the responses of small to medium-sized building contractors, which implied that more than half the contractors do not fully perform financial management tasks. Secondly, it was concluded that the financial management criteria generally do not play a role in the business sustainability considerations of small to medium-sized building contractors. This is supported by the results, which imply that more than half the contractors do not fully utilise the financial management criteria.
- Full Text:
- Date Issued: 2004
- Authors: Bekker, Jakobus Petrus
- Date: 2004
- Subjects: Contractors' operation -- Finance , Construction industry -- Finance
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:11004 , http://hdl.handle.net/10948/336 , Contractors' operation -- Finance , Construction industry -- Finance
- Description: The objective of this study was to investigate the extent to which small to medium-sized building contractors beneficially utilise the financial management function in their enterprises to improve and ensure business sustainability. Financial management focuses on the principles of decision-making, which requires action, without perfect knowledge of the outcome. To effectively execute the financial function, using the primary inputs in decision-making, financial management requires the ability to: understand and interpret financial statements and reports; make reasoned and objective decisions in controlling the operations of the enterprise; have a thorough knowledge of the internal functioning of the enterprise; and have a thorough knowledge of current and expected future economic conditions in the external environment. To do this, requires an effectively applied financial management function in the enterprises, which includes the utilisation of the financial management criteria to ensure business sustainability. However, without an appreciation of what financial management is, how important financial management is, and how financial management must be applied in the enterprise, small to medium-sized building contractors will find it difficult to effectively perform the financial management function and its different activities. It was therefore important to determine how well owners and construction managers of the average small to medium-sized building contractor deal with and utilise the financial management function in their enterprises. Consequently, a survey was carried out amongst small to medium-sized building contractors in the Nelson Mandela Metropolitan Municipal (NMMM) area, which revealed information that was used to come to certain conclusions: Firstly, it can be concluded that the financial management function is generally exercised superficially. This is supported by the responses of small to medium-sized building contractors, which implied that more than half the contractors do not fully perform financial management tasks. Secondly, it was concluded that the financial management criteria generally do not play a role in the business sustainability considerations of small to medium-sized building contractors. This is supported by the results, which imply that more than half the contractors do not fully utilise the financial management criteria.
- Full Text:
- Date Issued: 2004
Zinc phthalocyanine photocatalyzed oxidation of cyclohexene
- Sehlotho, Nthapo, Nyokong, Tebello
- Authors: Sehlotho, Nthapo , Nyokong, Tebello
- Date: 2004
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/289399 , vital:56629 , xlink:href="https://doi.org/10.1016/j.molcata.2004.05.010"
- Description: Cyclohexene photooxidation catalyzed by zinc phthalocyanine (ZnPc) using either red or white light results in the formation of cyclohexenone, cyclohexenol, trans-cyclohexanediol, cyclohexene oxide and cyclohexene hydroperoxide. The product yield increased as follows: cyclohexenone > cyclohexenol > trans-cyclohexanediol > cyclohexene oxide > cyclohexene hydroperoxide. The mechanism for the formation of these products involves both singlet oxygen and radicals (Type II and Type I mechanisms, respectively). The catalyst degraded slowly when low light intensities were employed. The product yields were found to depend on the light intensity, the nature of solvent, irradiation time and the rate of photodegradation of the catalyst.
- Full Text:
- Date Issued: 2004
- Authors: Sehlotho, Nthapo , Nyokong, Tebello
- Date: 2004
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/289399 , vital:56629 , xlink:href="https://doi.org/10.1016/j.molcata.2004.05.010"
- Description: Cyclohexene photooxidation catalyzed by zinc phthalocyanine (ZnPc) using either red or white light results in the formation of cyclohexenone, cyclohexenol, trans-cyclohexanediol, cyclohexene oxide and cyclohexene hydroperoxide. The product yield increased as follows: cyclohexenone > cyclohexenol > trans-cyclohexanediol > cyclohexene oxide > cyclohexene hydroperoxide. The mechanism for the formation of these products involves both singlet oxygen and radicals (Type II and Type I mechanisms, respectively). The catalyst degraded slowly when low light intensities were employed. The product yields were found to depend on the light intensity, the nature of solvent, irradiation time and the rate of photodegradation of the catalyst.
- Full Text:
- Date Issued: 2004
Study South Africa
- International Education Association of South Africa (IEASA), Van Essche, Alexandra
- Authors: International Education Association of South Africa (IEASA) , Van Essche, Alexandra
- Date: 2004
- Subjects: Education, Higher -- South Africa , Education and globalization -- South Africa Student mobility -- Africa International education -- South Africa Education, Higher -- International cooperation , Universities and colleges -- South Africa , Technical Institutes -- South Africa , Vocational guidance -- South Africa
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/65333 , vital:28746 , ISBN 0620247290
- Description: [Message from the President of IEASA, Dr Roshen Kishun]: The fourth edition of Study South Africa; Guide to South African Tertiary Education coincides with a momentous event in the history of South Africa. It is the 10th anniversary of the democracy after the 1994 elections that ended apartheid. It is time to celebrate the achievements, the development strides, and the reintegration of South Africa into the world community. The International Education Association of South Africa (IEASA) welcomes the new Minister of Education, Ms Naledi Pandor, elected to the Cabinet after the April 2004 elections. We wish her well in her new and demanding portfolio. We are confident that the Minister will support the tertiary education sector to develop linkages between international education, skilled migration and the transition to knowledge economies. While we believe that a free and democratic country may be the most powerful attraction for international students wishing to study in South Africa there are other reasons. South Africa is rated as a technological powerhouse on the African continent. Comparatively South Africa’s educational infrastructure can be compared with the best in the world. Its research sector is by far the strongest in Africa. The country has adopted English as one of its official languages and it is the main medium of instruction in the tertiary education sector. A significant factor which makes South African qualifications attractive is the relatively lower cost of study. Study in South Africa offers the best of both worlds to international students, combining the experience of living in Africa with the opportunity to obtain quality education at a fraction of the cost. In the ten years since 1994, the opening-up of the tertiary education sector in South Africa is evidenced by the dramatic increase of international students studying in the South African public education sector from about 13 000 to more than 47 000 in 2002. While the headcount numbers include distance education students, it is possible that South Africa is currently the leading host country for international students in Africa. An IDP report predicts that by 2025 almost eight million students will be educated trans-nationally. The growth in international student numbers presents South Africa with some exciting challenges in the global context. South Africa is expected to become one of the top nations in the world hosting international students in the next ten yean. Study South Africa is published in the middle of one of the most intense periods of change when the South African education system is being restructured to eliminate duplications created under the apartheid system. The number of public institutions is being reduced from 36 to 23 through mergers and incorporations. The binary divide that existed in the public higher education system pre- 2002, where there were 21 universities and 15 technikons is blurred by the creation of the universities of technology. In spite of the massive transformation, the South African higher education sector has much to offer in the form of quality education, advanced research facilities and internationally recognized qualifications. The information provided in this Guide introduces the individual institutions, their academic offerings, support services provided and other relevant details needed to make a choice of study destination Study South Africa is also a useful tool in the development of a strategy to market South African higher education into the competitive world of international education. The decision by IEASA to develop a marketing strategy is not only a reaction to global higher education pressures, but is also an acknowledgement of South Africa’s return to the global higher education community and in identified geographical areas. IEASA realised that past isolation can only be overturned by conscious new strategies. This 'marketing initiative’ meant that the presence of South Africa was highly visible at some of the leading forums dealing with international education in the world. Study South Africa is undertaken by IEASA in association with the South African Vice-Chancellors Association (SAUVCA) and the Committee of Technikon Principals (CTP). These organizations themselves are set to merge in the near future. We appreciate the support of the Council on Higher Education (CHE), the South African Qualifications Authority (SAQA), Unitech (Higher Education professional body for marketing, communication and development), and Professor T Mthembu. We are most grarefril to Karen MacGregor, our specialist writer, who compiled the excellent articles in this publication on achievements during the ten years of transformation. I wish to take this opportunity of thanking all those who made contributions for their support and all the tertiary education institutions in the public education sector for their participation. We are grateful to the Department of Foreign Affairs for the distribution of the Guide abroad and to members of the IEASA publications committee for their input. We appreciate the support of Artworks Publishing for working under pressure to meet publications deadline. Special thanks are due to Zandile Wanda for the work in coordinating the response from the tertiary education sector and to Alexandra van Essche for compiling and producing the Guide. Without their efforts it would not have been possible to publish the Guide. , 4th Edition
- Full Text:
- Date Issued: 2004
- Authors: International Education Association of South Africa (IEASA) , Van Essche, Alexandra
- Date: 2004
- Subjects: Education, Higher -- South Africa , Education and globalization -- South Africa Student mobility -- Africa International education -- South Africa Education, Higher -- International cooperation , Universities and colleges -- South Africa , Technical Institutes -- South Africa , Vocational guidance -- South Africa
- Language: English
- Type: text , book
- Identifier: http://hdl.handle.net/10962/65333 , vital:28746 , ISBN 0620247290
- Description: [Message from the President of IEASA, Dr Roshen Kishun]: The fourth edition of Study South Africa; Guide to South African Tertiary Education coincides with a momentous event in the history of South Africa. It is the 10th anniversary of the democracy after the 1994 elections that ended apartheid. It is time to celebrate the achievements, the development strides, and the reintegration of South Africa into the world community. The International Education Association of South Africa (IEASA) welcomes the new Minister of Education, Ms Naledi Pandor, elected to the Cabinet after the April 2004 elections. We wish her well in her new and demanding portfolio. We are confident that the Minister will support the tertiary education sector to develop linkages between international education, skilled migration and the transition to knowledge economies. While we believe that a free and democratic country may be the most powerful attraction for international students wishing to study in South Africa there are other reasons. South Africa is rated as a technological powerhouse on the African continent. Comparatively South Africa’s educational infrastructure can be compared with the best in the world. Its research sector is by far the strongest in Africa. The country has adopted English as one of its official languages and it is the main medium of instruction in the tertiary education sector. A significant factor which makes South African qualifications attractive is the relatively lower cost of study. Study in South Africa offers the best of both worlds to international students, combining the experience of living in Africa with the opportunity to obtain quality education at a fraction of the cost. In the ten years since 1994, the opening-up of the tertiary education sector in South Africa is evidenced by the dramatic increase of international students studying in the South African public education sector from about 13 000 to more than 47 000 in 2002. While the headcount numbers include distance education students, it is possible that South Africa is currently the leading host country for international students in Africa. An IDP report predicts that by 2025 almost eight million students will be educated trans-nationally. The growth in international student numbers presents South Africa with some exciting challenges in the global context. South Africa is expected to become one of the top nations in the world hosting international students in the next ten yean. Study South Africa is published in the middle of one of the most intense periods of change when the South African education system is being restructured to eliminate duplications created under the apartheid system. The number of public institutions is being reduced from 36 to 23 through mergers and incorporations. The binary divide that existed in the public higher education system pre- 2002, where there were 21 universities and 15 technikons is blurred by the creation of the universities of technology. In spite of the massive transformation, the South African higher education sector has much to offer in the form of quality education, advanced research facilities and internationally recognized qualifications. The information provided in this Guide introduces the individual institutions, their academic offerings, support services provided and other relevant details needed to make a choice of study destination Study South Africa is also a useful tool in the development of a strategy to market South African higher education into the competitive world of international education. The decision by IEASA to develop a marketing strategy is not only a reaction to global higher education pressures, but is also an acknowledgement of South Africa’s return to the global higher education community and in identified geographical areas. IEASA realised that past isolation can only be overturned by conscious new strategies. This 'marketing initiative’ meant that the presence of South Africa was highly visible at some of the leading forums dealing with international education in the world. Study South Africa is undertaken by IEASA in association with the South African Vice-Chancellors Association (SAUVCA) and the Committee of Technikon Principals (CTP). These organizations themselves are set to merge in the near future. We appreciate the support of the Council on Higher Education (CHE), the South African Qualifications Authority (SAQA), Unitech (Higher Education professional body for marketing, communication and development), and Professor T Mthembu. We are most grarefril to Karen MacGregor, our specialist writer, who compiled the excellent articles in this publication on achievements during the ten years of transformation. I wish to take this opportunity of thanking all those who made contributions for their support and all the tertiary education institutions in the public education sector for their participation. We are grateful to the Department of Foreign Affairs for the distribution of the Guide abroad and to members of the IEASA publications committee for their input. We appreciate the support of Artworks Publishing for working under pressure to meet publications deadline. Special thanks are due to Zandile Wanda for the work in coordinating the response from the tertiary education sector and to Alexandra van Essche for compiling and producing the Guide. Without their efforts it would not have been possible to publish the Guide. , 4th Edition
- Full Text:
- Date Issued: 2004
In situ feeding rates of the copepods, Pseudodiaptomus hessei and Acartia longipatella, in a temperate, temporarily open/closed Eastern Cape estuary
- Authors: Froneman, P William
- Date: 2004
- Language: English
- Type: text , Article
- Identifier: vital:6901 , http://hdl.handle.net/10962/d1011754
- Description: Size-fractionated chlorophyll-a (chl-a) concentrations and the in situ grazing rates of the copepods, Pseudodiaptomus hessei and Acartia longipatella, were assessed seasonally at the temporarily open/closed Kasouga estuary situated along the southeast coast of southern Africa. Total integrated chl-a concentration ranged between 1.17 and 12.18 mg chl-a m^(–3) and was always dominated by small phytoplankton cells (<20 μm), which comprised up to 86% (range 64–86%) of the total pigment. Total zooplankton abundance ranged between 2676 and 62 043 individuals m^(–3). These copepods numerically dominated the zooplankton counts, accounting for between 79% and 91% of the total. Gut pigment concentrations of the two species at night were significantly higher than the daytime values (P<0.05 in all cases). The observed pattern could be related to the marked diurnal vertical migration patterns exhibited by the copepods. Gut evacuation rates of P. hessei during the study ranged between 0.29 and 0.77 h^(–1) and between 0.39 and 0.58 h^(–1) for A. longipatella. The rate of gut pigment destruction for P. hessei and A. longipatella ranged between 55% and 81% and between 88% and 92% of the total chl-a ingested, respectively. The combined grazing impact of the two copepods ranged between 0.65 and 4.37 mg chl-a m^(–3), or between 4.3% and 35.9% of the available chl-a in the water column. Variations in the grazing activity of the two species could be attributed largely to seasonality in water temperature and shifts in the phytoplankton community structure and zooplankton abundance.
- Full Text:
- Date Issued: 2004
- Authors: Froneman, P William
- Date: 2004
- Language: English
- Type: text , Article
- Identifier: vital:6901 , http://hdl.handle.net/10962/d1011754
- Description: Size-fractionated chlorophyll-a (chl-a) concentrations and the in situ grazing rates of the copepods, Pseudodiaptomus hessei and Acartia longipatella, were assessed seasonally at the temporarily open/closed Kasouga estuary situated along the southeast coast of southern Africa. Total integrated chl-a concentration ranged between 1.17 and 12.18 mg chl-a m^(–3) and was always dominated by small phytoplankton cells (<20 μm), which comprised up to 86% (range 64–86%) of the total pigment. Total zooplankton abundance ranged between 2676 and 62 043 individuals m^(–3). These copepods numerically dominated the zooplankton counts, accounting for between 79% and 91% of the total. Gut pigment concentrations of the two species at night were significantly higher than the daytime values (P<0.05 in all cases). The observed pattern could be related to the marked diurnal vertical migration patterns exhibited by the copepods. Gut evacuation rates of P. hessei during the study ranged between 0.29 and 0.77 h^(–1) and between 0.39 and 0.58 h^(–1) for A. longipatella. The rate of gut pigment destruction for P. hessei and A. longipatella ranged between 55% and 81% and between 88% and 92% of the total chl-a ingested, respectively. The combined grazing impact of the two copepods ranged between 0.65 and 4.37 mg chl-a m^(–3), or between 4.3% and 35.9% of the available chl-a in the water column. Variations in the grazing activity of the two species could be attributed largely to seasonality in water temperature and shifts in the phytoplankton community structure and zooplankton abundance.
- Full Text:
- Date Issued: 2004
A Unified Architecture For Automatic Software Updates
- White, Dominic, Irwin, Barry V W
- Authors: White, Dominic , Irwin, Barry V W
- Date: 2004
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/428800 , vital:72537 , https://citeseerx.ist.psu.edu/document?repid=rep1type=pdfdoi=6e1cd9269a0c5532faf7a23f82995fcfa39e59bd
- Description: This paper attempts to address the issue of hardening the internal secu-rity of an organisation’s network by easing its patch management. Tradi-tionally security has been modeled on a" hard outer shell" approach, with a firewall protecting the otherwise vulnerable internal network. With the advent of worms using such techniques as social engineering to by-pass the organisational firewall and installing trojans, this approach is no longer sufficient. As a result of these new attacks, emphasis should be placed on improving the security of the internal network. Most research agrees that prompt patching of security vulnerabilities would significantly reduce the vulnerability of these machines. However, this requires sys-tem administrators not only to keep abreast of the flood of patches, but to ensure they are deployed to every machine, in what could be a very large network. These difficulties are worsened by problems the patches themselves often create. This is a difficult task and the failure of system administrators to perform it is echoed in the recent spate of worm at-tacks, with some taking advantage of vulnerabilities for which patches had been released up to six months earlier.
- Full Text:
- Date Issued: 2004
- Authors: White, Dominic , Irwin, Barry V W
- Date: 2004
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/428800 , vital:72537 , https://citeseerx.ist.psu.edu/document?repid=rep1type=pdfdoi=6e1cd9269a0c5532faf7a23f82995fcfa39e59bd
- Description: This paper attempts to address the issue of hardening the internal secu-rity of an organisation’s network by easing its patch management. Tradi-tionally security has been modeled on a" hard outer shell" approach, with a firewall protecting the otherwise vulnerable internal network. With the advent of worms using such techniques as social engineering to by-pass the organisational firewall and installing trojans, this approach is no longer sufficient. As a result of these new attacks, emphasis should be placed on improving the security of the internal network. Most research agrees that prompt patching of security vulnerabilities would significantly reduce the vulnerability of these machines. However, this requires sys-tem administrators not only to keep abreast of the flood of patches, but to ensure they are deployed to every machine, in what could be a very large network. These difficulties are worsened by problems the patches themselves often create. This is a difficult task and the failure of system administrators to perform it is echoed in the recent spate of worm at-tacks, with some taking advantage of vulnerabilities for which patches had been released up to six months earlier.
- Full Text:
- Date Issued: 2004
An investigation into the application (positioning) of geographic information systems (GIS)in PROPNET for competitivie advantange
- Authors: Lawrence, Gavin Eldred
- Date: 2004
- Subjects: Geographic information systems -- South Africa , Competition -- South Africa , Positioning (Advertising)
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8562 , http://hdl.handle.net/10948/243 , Geographic information systems -- South Africa , Competition -- South Africa , Positioning (Advertising)
- Description: In an ever changing competitive environment, business is constantly faced with decisions. The ability to make informed decisions hinges on the organization’s power to properly integrate/position technology into the business processes of the organization. To stay in business organizations must be able to compete with rivals in their industry. The purpose of this research is to determine why the Geographic Information System (GIS) is not being utilized to its full potential. In order to determine the reason for this under utilization a literature study was undertaken with respect to GIS, how GIS is being positioned within PROPNET and what steps can be taken to improve the strategic positioning of GIS within PROPNET. A study was conducted which was limited to GIS professionals. An introduction to GIS is also given. A survey was then conducted within PROPNET. The survey covered competitive advantage, the value chain, kinds of information systems in relation to the different groups served within an organization and GIS. The results of the research survey corresponded with views expressed in the literature. Results concluded that GIS is incorrectly positioned within PROPNET for it to be competitive and that it should be repositioned within the operational level of the organization and utilized as a transaction processing system. The repositioning will lead to competitive advantage over rivals. Literature also revealed that GIS can be found in all sectors of the value chain. A strategy is proposed to reposition GIS within PROPNET. Recommendations are made to guide the repositioning. The subject field is new and there is little literature on GIS positioning and competitive advantage. There are significant advantages to repositioning GIS within PROPNET.
- Full Text:
- Date Issued: 2004
- Authors: Lawrence, Gavin Eldred
- Date: 2004
- Subjects: Geographic information systems -- South Africa , Competition -- South Africa , Positioning (Advertising)
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:8562 , http://hdl.handle.net/10948/243 , Geographic information systems -- South Africa , Competition -- South Africa , Positioning (Advertising)
- Description: In an ever changing competitive environment, business is constantly faced with decisions. The ability to make informed decisions hinges on the organization’s power to properly integrate/position technology into the business processes of the organization. To stay in business organizations must be able to compete with rivals in their industry. The purpose of this research is to determine why the Geographic Information System (GIS) is not being utilized to its full potential. In order to determine the reason for this under utilization a literature study was undertaken with respect to GIS, how GIS is being positioned within PROPNET and what steps can be taken to improve the strategic positioning of GIS within PROPNET. A study was conducted which was limited to GIS professionals. An introduction to GIS is also given. A survey was then conducted within PROPNET. The survey covered competitive advantage, the value chain, kinds of information systems in relation to the different groups served within an organization and GIS. The results of the research survey corresponded with views expressed in the literature. Results concluded that GIS is incorrectly positioned within PROPNET for it to be competitive and that it should be repositioned within the operational level of the organization and utilized as a transaction processing system. The repositioning will lead to competitive advantage over rivals. Literature also revealed that GIS can be found in all sectors of the value chain. A strategy is proposed to reposition GIS within PROPNET. Recommendations are made to guide the repositioning. The subject field is new and there is little literature on GIS positioning and competitive advantage. There are significant advantages to repositioning GIS within PROPNET.
- Full Text:
- Date Issued: 2004
An assessment of the knowledge processing environment in an organisation : a case study
- Authors: Vlok, Daniël
- Date: 2004
- Subjects: Rhodes University (East London) -- Information Technology Department Knowledge management Organizational behavior Organizational learning Information storage and retrieval systems
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:721 , http://hdl.handle.net/10962/d1003806
- Description: Knowledge Management is associated with organisational initiatives in response to the demands of a knowledge-based economy in which the potential value of knowledge as a source for competitive advantage is recognised. However, the lack of a common understanding about knowledge itself, its characteristics and how it is constructed has led to diverse approaches about how to "manage" it. This study presents a critical overview of traditional and contemporary KM approaches. The main focus of this study was to discover and apply a suitable methodology for assessing an organisation's knowledge processing environment. This includes an analysis of the current practices and behaviours of people within the organisation relating to the creation of new knowledge and integrating such knowledge into day-to-day work. It also includes inferring from the above practices those policies and programmes that affect knowledge outcomes. This research makes extensive use of the Knowledge Life Cycle (KLC) framework and the Policy Synchronisation Method (PSM) developed by advocates of the New Knowledge Management movement. A case study approach was followed using a range of data collection methods, which included personal interviews, a social network survey and focus group discussions. The selected case is the small IT department at the East London campus of Rhodes University. Evidence from the case suggests that the knowledge processing environment within the IT department is unhealthy. The current knowledge processing practices and behaviours are undesirable and not geared towards the creation of new knowledge and the integration of such knowledge within the business processes of the IT department. There is little evidence of individual and organisational learning occurring and the problem solving process itself is severely hampered by dysfunctional knowledge practices. The study concludes that the above state of affairs is a reflection of the quality and appropriateness of policies and programmes in the extended organisation. Equally, the local definition of rules, procedures and the execution thereof at a business unit level is mostly lacking. The study illustrates that a systematic assessment of the knowledge processing environment provides the organisation with a sound baseline from where knowledge-based interventions can be launched.
- Full Text:
- Date Issued: 2004
- Authors: Vlok, Daniël
- Date: 2004
- Subjects: Rhodes University (East London) -- Information Technology Department Knowledge management Organizational behavior Organizational learning Information storage and retrieval systems
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:721 , http://hdl.handle.net/10962/d1003806
- Description: Knowledge Management is associated with organisational initiatives in response to the demands of a knowledge-based economy in which the potential value of knowledge as a source for competitive advantage is recognised. However, the lack of a common understanding about knowledge itself, its characteristics and how it is constructed has led to diverse approaches about how to "manage" it. This study presents a critical overview of traditional and contemporary KM approaches. The main focus of this study was to discover and apply a suitable methodology for assessing an organisation's knowledge processing environment. This includes an analysis of the current practices and behaviours of people within the organisation relating to the creation of new knowledge and integrating such knowledge into day-to-day work. It also includes inferring from the above practices those policies and programmes that affect knowledge outcomes. This research makes extensive use of the Knowledge Life Cycle (KLC) framework and the Policy Synchronisation Method (PSM) developed by advocates of the New Knowledge Management movement. A case study approach was followed using a range of data collection methods, which included personal interviews, a social network survey and focus group discussions. The selected case is the small IT department at the East London campus of Rhodes University. Evidence from the case suggests that the knowledge processing environment within the IT department is unhealthy. The current knowledge processing practices and behaviours are undesirable and not geared towards the creation of new knowledge and the integration of such knowledge within the business processes of the IT department. There is little evidence of individual and organisational learning occurring and the problem solving process itself is severely hampered by dysfunctional knowledge practices. The study concludes that the above state of affairs is a reflection of the quality and appropriateness of policies and programmes in the extended organisation. Equally, the local definition of rules, procedures and the execution thereof at a business unit level is mostly lacking. The study illustrates that a systematic assessment of the knowledge processing environment provides the organisation with a sound baseline from where knowledge-based interventions can be launched.
- Full Text:
- Date Issued: 2004
A critical examination of the income tax provisions relating to the taxation of foreign income of residents as defined
- Authors: Smith, William Nevel
- Date: 2004
- Subjects: Income tax -- South Africa , Income tax -- Foreign income -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8961 , http://hdl.handle.net/10948/d1019676
- Description: The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international practice. The relaxation of exchange controls for South African residents with effect from 1 July 1997 made it possible for residents to invest limited funds offshore. The Fifth Interim Report of the Katz Commission suggested that if exchange controls were relaxed, the taxation of active income should remain on a source basis, but that passive income should be taxed on a residence basis. As a result deemed source rules in the form of section 9C and 9D were introduced into the Act with effect from 1 July 1997 and applied to “investment income” as defined. Section 9C taxed investment income of both residents and non-residents (from activities carried on by a permanent establishment in the Republic). Section 9D taxed investment income of controlled foreign entities and investment income arising from donations, settlements or other dispositions in the hands of residents. The taxation of foreign dividends with effect from 23 February 2000 as a first phase in the move to a residence based system, lead to the introduction of s 9E. Foreign Dividends were taxed in the hands of residents subject to certain exemptions. The basic interest exemption was extended to foreign dividends. Section 6quat was revised to extend the rebate to foreign dividends and profits of a company from which dividends were declared. Section 9D was amended to cater for foreign dividends received by or accrued to controlled foreign entities. The implementation of a full residence-based system of taxation with effect from years of assessment commencing on or after 1 January 2001 required amendments to various sections of the Income Tax Act as well as the introduction of new sections. A residence minus system was adopted which means that residents as defined are now taxed on their world- wide income with certain exemptions. Non-residents are taxed on their income from sources within or deemed to be within the Republic. The provisions relating to the taxation of foreign income of residents is complex; adding to the complexity is the fact that several changes have already been made to these provisions since the inception of the world-wide basis of taxation. The provisions must also be interpreted against the background of any double taxation agreement (DTA) between the Republic and the relevant foreign country as the applicable DTA may override the Republic domestic legislation. For purposes of this treatise the amending Acts enacted up to the end of December 2003 are taken into account. Hardly five years after the Katz commission of inquiry into the tax structure concluded that RBT and CGT were too complicated to be administered by SARS, the implementation of RBT and CGT were announced in the 2000 Budget. A detailed examination of the provisions relating to foreign income of residents as defined was undertaken. Interpretational issues to be clarified by legislation and certain planning issues are highlighted. It is essential to understand and carefully consider the Republic tax laws and the relevant double taxation agreements, for the successful application of the provisions. Careful planning before concluding transactions is of vital importance in order to avoid or minimize any unwanted tax consequences resulting from the RBT and CGT provisions.
- Full Text:
- Date Issued: 2004
- Authors: Smith, William Nevel
- Date: 2004
- Subjects: Income tax -- South Africa , Income tax -- Foreign income -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:8961 , http://hdl.handle.net/10948/d1019676
- Description: The Budget speech of 23 February 2000 by the Minister of Finance marked the introduction of significant changes to the income tax system of the Republic of South Africa (Republic). A residence-based system of taxation (RBT) was adopted for years of assessment commencing on or after 1 January 2001 and Capital Gains Tax (CGT) was introduced with effect from 1 October 2001. According to the 2000 Budget Review a move to a residence-based system would significantly broaden the tax base, limit opportunities for tax arbitrage and bring the tax system in line with generally accepted international practice. The relaxation of exchange controls for South African residents with effect from 1 July 1997 made it possible for residents to invest limited funds offshore. The Fifth Interim Report of the Katz Commission suggested that if exchange controls were relaxed, the taxation of active income should remain on a source basis, but that passive income should be taxed on a residence basis. As a result deemed source rules in the form of section 9C and 9D were introduced into the Act with effect from 1 July 1997 and applied to “investment income” as defined. Section 9C taxed investment income of both residents and non-residents (from activities carried on by a permanent establishment in the Republic). Section 9D taxed investment income of controlled foreign entities and investment income arising from donations, settlements or other dispositions in the hands of residents. The taxation of foreign dividends with effect from 23 February 2000 as a first phase in the move to a residence based system, lead to the introduction of s 9E. Foreign Dividends were taxed in the hands of residents subject to certain exemptions. The basic interest exemption was extended to foreign dividends. Section 6quat was revised to extend the rebate to foreign dividends and profits of a company from which dividends were declared. Section 9D was amended to cater for foreign dividends received by or accrued to controlled foreign entities. The implementation of a full residence-based system of taxation with effect from years of assessment commencing on or after 1 January 2001 required amendments to various sections of the Income Tax Act as well as the introduction of new sections. A residence minus system was adopted which means that residents as defined are now taxed on their world- wide income with certain exemptions. Non-residents are taxed on their income from sources within or deemed to be within the Republic. The provisions relating to the taxation of foreign income of residents is complex; adding to the complexity is the fact that several changes have already been made to these provisions since the inception of the world-wide basis of taxation. The provisions must also be interpreted against the background of any double taxation agreement (DTA) between the Republic and the relevant foreign country as the applicable DTA may override the Republic domestic legislation. For purposes of this treatise the amending Acts enacted up to the end of December 2003 are taken into account. Hardly five years after the Katz commission of inquiry into the tax structure concluded that RBT and CGT were too complicated to be administered by SARS, the implementation of RBT and CGT were announced in the 2000 Budget. A detailed examination of the provisions relating to foreign income of residents as defined was undertaken. Interpretational issues to be clarified by legislation and certain planning issues are highlighted. It is essential to understand and carefully consider the Republic tax laws and the relevant double taxation agreements, for the successful application of the provisions. Careful planning before concluding transactions is of vital importance in order to avoid or minimize any unwanted tax consequences resulting from the RBT and CGT provisions.
- Full Text:
- Date Issued: 2004
A study of how a customer relationship management programme can assist SAB Miller improve customer service to off-trade retailers in the Nelson Mandela Metropole
- Authors: Dias, Ricardo
- Date: 2004
- Subjects: Customer relations -- Management , South African Breweries Ltd. Customer services , Liquor industry -- South Africa -- Nelson Mandela Metropolitan Municipality
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10883 , http://hdl.handle.net/10948/183 , Customer relations -- Management , South African Breweries Ltd. Customer services , Liquor industry -- South Africa -- Nelson Mandela Metropolitan Municipality
- Description: A customer relationship management programme is a management tool that enables organisations to identify, satisfy and retain customers profitably by leveraging information technology. In addition to this the programme also links all the functional business units of the organisation together to operate as a single cohesive unit. This paper investigates whether or not SAB Miller should utilise a customer relationship management programme to provide off-trade retailers with world-class customer service. An important reason for this investigation is that the local beer market has experienced declining growth over the past few years. Furthermore SAB Miller which has had a monopoly in the South African beer market now faces increased competition in the premium segment of the beer market, which is experiencing growth and has good margins. In order to determine whether or not SAB Miller should institute a customer relationship management programme, a theoretical and empirical investigation was undertaken. The theoretical investigation provided a background to what components make up a customer relationship management programme and how these components are used to develop a customer relationship management strategic framework. Due to customer relationship management programmes not operating in isolation, the various key functions that support a customer relationship management programme were also introduced. Both the advantages and disadvantages of using such a programme were also introduced. The information technology aspects of the customer relationship management programme were also investigated. In terms of the empirical study it was determined that SAB Miller is not currently using a customer relationship management programme. The company, however, does make use of a tailored service package to segment their customers, to determine call frequencies by representatives, the financial needs of customers and what level of service to provide to customers. However, after conducting personal interviews with a sample of off-trade retailers in the Nelson Mandela Metropolitan Municipality, it was determined that SAB Miller and Namibian Breweries Ltd (Brandhouse) provided very similar levels of service in terms of key functions supported by a customer relationship management programme. Therefore, by introducing a customer relationship management programme, SAB Miller could enhance their service levels and profitability to off-trade retailers in the Nelson Mandela Metropolitan Municipality.
- Full Text:
- Date Issued: 2004
- Authors: Dias, Ricardo
- Date: 2004
- Subjects: Customer relations -- Management , South African Breweries Ltd. Customer services , Liquor industry -- South Africa -- Nelson Mandela Metropolitan Municipality
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10883 , http://hdl.handle.net/10948/183 , Customer relations -- Management , South African Breweries Ltd. Customer services , Liquor industry -- South Africa -- Nelson Mandela Metropolitan Municipality
- Description: A customer relationship management programme is a management tool that enables organisations to identify, satisfy and retain customers profitably by leveraging information technology. In addition to this the programme also links all the functional business units of the organisation together to operate as a single cohesive unit. This paper investigates whether or not SAB Miller should utilise a customer relationship management programme to provide off-trade retailers with world-class customer service. An important reason for this investigation is that the local beer market has experienced declining growth over the past few years. Furthermore SAB Miller which has had a monopoly in the South African beer market now faces increased competition in the premium segment of the beer market, which is experiencing growth and has good margins. In order to determine whether or not SAB Miller should institute a customer relationship management programme, a theoretical and empirical investigation was undertaken. The theoretical investigation provided a background to what components make up a customer relationship management programme and how these components are used to develop a customer relationship management strategic framework. Due to customer relationship management programmes not operating in isolation, the various key functions that support a customer relationship management programme were also introduced. Both the advantages and disadvantages of using such a programme were also introduced. The information technology aspects of the customer relationship management programme were also investigated. In terms of the empirical study it was determined that SAB Miller is not currently using a customer relationship management programme. The company, however, does make use of a tailored service package to segment their customers, to determine call frequencies by representatives, the financial needs of customers and what level of service to provide to customers. However, after conducting personal interviews with a sample of off-trade retailers in the Nelson Mandela Metropolitan Municipality, it was determined that SAB Miller and Namibian Breweries Ltd (Brandhouse) provided very similar levels of service in terms of key functions supported by a customer relationship management programme. Therefore, by introducing a customer relationship management programme, SAB Miller could enhance their service levels and profitability to off-trade retailers in the Nelson Mandela Metropolitan Municipality.
- Full Text:
- Date Issued: 2004
An assessment of the potential use of excess warehousing space of Spoornet property management to support the industrial development zones in the Eastern Cape region
- Authors: Pitout, Evert Philippus
- Date: 2004
- Subjects: Warehouses -- Management , Warehouses -- South Africa -- Eastern Cape , Industrial floor space -- South Africa -- Eastern Cape , Industrial development projects -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10922 , http://hdl.handle.net/10948/149 , Warehouses -- Management , Warehouses -- South Africa -- Eastern Cape , Industrial floor space -- South Africa -- Eastern Cape , Industrial development projects -- South Africa -- Eastern Cape
- Description: The research problem addressed in this study was to analyse and report on the potential use of Spoornet’s excess warehousing to support the Industrial Development Zones (IDZs) in the Eastern Cape. In order to achieve this objective, a literature study was undertaken to ascertain the world-class practices for warehousing. A study was conducted on Spoornet strategy in order to determine whether the company can apply its existing strategy for warehouse operations. The empirical results obtained, indicated that there would be a need for warehousing to support the IDZs in the Eastern Cape. There would be opportunities for storage of raw materials, distribution of parts for production, and finished goods to be delivered to consumers. Spoornet has gained ground on its competitor with respect to logistics and has progressed with its “Freight Logistics Solution” initiative. In conclusion it was recommended that Spoornet uses its existing strategy and convert their goods sheds into world-class warehousing. The warehouse space can be used as a trade-off to gain rail clients.
- Full Text:
- Date Issued: 2004
- Authors: Pitout, Evert Philippus
- Date: 2004
- Subjects: Warehouses -- Management , Warehouses -- South Africa -- Eastern Cape , Industrial floor space -- South Africa -- Eastern Cape , Industrial development projects -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MBA
- Identifier: vital:10922 , http://hdl.handle.net/10948/149 , Warehouses -- Management , Warehouses -- South Africa -- Eastern Cape , Industrial floor space -- South Africa -- Eastern Cape , Industrial development projects -- South Africa -- Eastern Cape
- Description: The research problem addressed in this study was to analyse and report on the potential use of Spoornet’s excess warehousing to support the Industrial Development Zones (IDZs) in the Eastern Cape. In order to achieve this objective, a literature study was undertaken to ascertain the world-class practices for warehousing. A study was conducted on Spoornet strategy in order to determine whether the company can apply its existing strategy for warehouse operations. The empirical results obtained, indicated that there would be a need for warehousing to support the IDZs in the Eastern Cape. There would be opportunities for storage of raw materials, distribution of parts for production, and finished goods to be delivered to consumers. Spoornet has gained ground on its competitor with respect to logistics and has progressed with its “Freight Logistics Solution” initiative. In conclusion it was recommended that Spoornet uses its existing strategy and convert their goods sheds into world-class warehousing. The warehouse space can be used as a trade-off to gain rail clients.
- Full Text:
- Date Issued: 2004
How the South African print media cover economics news: a study of inflation news in four newspapers, 1999-2001
- Authors: Kula, Momelezi Michael
- Date: 2004
- Subjects: Journalism, Commercial -- South Africa , Inflation (Finance) -- South Africa , South Africa -- Newspapers , Mass media -- Political aspects -- Africa , Democracy , Journalism -- Social aspects
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3450 , http://hdl.handle.net/10962/d1002904 , Journalism, Commercial -- South Africa , Inflation (Finance) -- South Africa , South Africa -- Newspapers , Mass media -- Political aspects -- Africa , Democracy , Journalism -- Social aspects
- Description: There is a considerable amount of literature arguing that economics and business journalism is growing. This subfield of journalism is important as economics issues impact on everyday lives of the people. Media have an important role to inform people about the economy and give them a voice to take part in public debates. The down side though is that economics journalism is criticised for not serving the public well in this aspect. Evidence suggests that economics journalism lost its critical character and that there is closer in economics debates. Using content analysis, this study examines coverage of inflation as reported by South African print media. Three major findings emerged: 1) Evidence shows that there are a variety of cases of inflation. 2) There are also similarities among newspapers on what they view as causing inflation. 3) However, media do not draw sources from all sectors of society. The elite, who are educated people and government officials, are over-accessed while the ordinary citizens - although also affected by inflation – are marginalized. Company and government sources top source lists in the media. It is argued that sources play an important role in shaping the news content. They do so by identifying problems and prescribing potential solutions. They set parameters and define terms of reference. However, media also play a mediating role. They do so by selecting sources and structuring sources in stories. They may chose to quote or report what their sources say and even comment on it. This study concludes that in South Africa ordinary citizens have no voices in economics debates. Media used bureaucratic sources only and that is a consonant agenda on inflation coverage amongst newspapers. The heavy reliance on bureaucratic sources and the exclusion of some sectors of society in sources lists raises questions about impartiality of these sources on issues relating to their organisations and institutions. These are not viable sources that could provide information that could expose abuse of power.
- Full Text:
- Date Issued: 2004
- Authors: Kula, Momelezi Michael
- Date: 2004
- Subjects: Journalism, Commercial -- South Africa , Inflation (Finance) -- South Africa , South Africa -- Newspapers , Mass media -- Political aspects -- Africa , Democracy , Journalism -- Social aspects
- Language: English
- Type: Thesis , Masters , MA
- Identifier: vital:3450 , http://hdl.handle.net/10962/d1002904 , Journalism, Commercial -- South Africa , Inflation (Finance) -- South Africa , South Africa -- Newspapers , Mass media -- Political aspects -- Africa , Democracy , Journalism -- Social aspects
- Description: There is a considerable amount of literature arguing that economics and business journalism is growing. This subfield of journalism is important as economics issues impact on everyday lives of the people. Media have an important role to inform people about the economy and give them a voice to take part in public debates. The down side though is that economics journalism is criticised for not serving the public well in this aspect. Evidence suggests that economics journalism lost its critical character and that there is closer in economics debates. Using content analysis, this study examines coverage of inflation as reported by South African print media. Three major findings emerged: 1) Evidence shows that there are a variety of cases of inflation. 2) There are also similarities among newspapers on what they view as causing inflation. 3) However, media do not draw sources from all sectors of society. The elite, who are educated people and government officials, are over-accessed while the ordinary citizens - although also affected by inflation – are marginalized. Company and government sources top source lists in the media. It is argued that sources play an important role in shaping the news content. They do so by identifying problems and prescribing potential solutions. They set parameters and define terms of reference. However, media also play a mediating role. They do so by selecting sources and structuring sources in stories. They may chose to quote or report what their sources say and even comment on it. This study concludes that in South Africa ordinary citizens have no voices in economics debates. Media used bureaucratic sources only and that is a consonant agenda on inflation coverage amongst newspapers. The heavy reliance on bureaucratic sources and the exclusion of some sectors of society in sources lists raises questions about impartiality of these sources on issues relating to their organisations and institutions. These are not viable sources that could provide information that could expose abuse of power.
- Full Text:
- Date Issued: 2004
Phenomenology in education : a case study in educational leadership
- Authors: Van der Mescht, Hennie
- Date: 2004
- Language: English
- Type: Article
- Identifier: vital:6101 , http://hdl.handle.net/10962/d1008665
- Description: [From the introduction]: Overheard during tea at an Education Faculty research design course: “Phenomenology produces interesting and surprising results, but it’s just too much work …” The speaker was a prospective Masters student who had decided against “phenomenological” research, presumably because “it’s just too much work”. Having been deeply involved in phenomenological research myself for some years, I could identify with his reservation. But his first statement is of course equally true: phenomenological research does indeed produce “interesting and surprising results”, as many of my students have found. I should at the outset describe what I mean by phenomenological research more carefully, since, as Schweitzer (2002) has recently pointed out, there is certainly more than one meaning out there. The kind of research I am referring to is not the kind frequently featured in this journal, which Schweitzer (2002) describes as “Husserlian”, but another kind, which he describes as “‘what’s it like for them’ type of studies”. In this paper I present a case for the latter, and consider its appropriateness to the field of education. I argue that this approach to phenomenological research (which Schweitzer refers to as empirical) is a potentially powerful way of making sense of education practitioners’ (and learners’) sense-making, and can lead to startling new insights into the uniquely complex processes of learning, teaching and educational managing and leading.
- Full Text:
- Date Issued: 2004
- Authors: Van der Mescht, Hennie
- Date: 2004
- Language: English
- Type: Article
- Identifier: vital:6101 , http://hdl.handle.net/10962/d1008665
- Description: [From the introduction]: Overheard during tea at an Education Faculty research design course: “Phenomenology produces interesting and surprising results, but it’s just too much work …” The speaker was a prospective Masters student who had decided against “phenomenological” research, presumably because “it’s just too much work”. Having been deeply involved in phenomenological research myself for some years, I could identify with his reservation. But his first statement is of course equally true: phenomenological research does indeed produce “interesting and surprising results”, as many of my students have found. I should at the outset describe what I mean by phenomenological research more carefully, since, as Schweitzer (2002) has recently pointed out, there is certainly more than one meaning out there. The kind of research I am referring to is not the kind frequently featured in this journal, which Schweitzer (2002) describes as “Husserlian”, but another kind, which he describes as “‘what’s it like for them’ type of studies”. In this paper I present a case for the latter, and consider its appropriateness to the field of education. I argue that this approach to phenomenological research (which Schweitzer refers to as empirical) is a potentially powerful way of making sense of education practitioners’ (and learners’) sense-making, and can lead to startling new insights into the uniquely complex processes of learning, teaching and educational managing and leading.
- Full Text:
- Date Issued: 2004
The fuelwood crisis in southern Africa: Relating fuelwood use to livelihoods in a rural village
- Dovie, Delali B K, Witkowski, Ed T F, Shackleton, Charlie M
- Authors: Dovie, Delali B K , Witkowski, Ed T F , Shackleton, Charlie M
- Date: 2004
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/181402 , vital:43730 , xlink:href="https://doi.org/10.1023/B:GEJO.0000033597.34013.9f"
- Description: The aim of the paper is to examine wood as a source of fuel energy in rural South Africa and factors influencing its usage. The analysis is based on household profiles and characteristics (e.g., gender, caste, population and income) in a livelihood framework. Fuelwood consumption was estimated to be 692 kg/capita, and 4343 kg/user household per annum, valued at $311 per household. Consumption was modelled in relation to informal and formal cash incomes, and population of children, female and male adults. However, only the population of female adults could significantly influence consumption of fuelwood. This implied that where there were more women in a household, consumption was likely to be high. This might be due to the majority of women doing the cooking and heating in the household. Any change in the value of cash income of households had no significant impacts on fuelwood consumed. Cash incomes might therefore not be strong determinants of the types of energy used by rural households. The average quantity of wood consumed for fuel energy in summer was not significantly different from consumption in winter. Some households perpetually used more wood than others. The study further showed that harvesting of wood for fuel energy is not opportunistic, but requires reallocation of time for other livelihood activities in times of shortage. The fuelwood crisis is not simple and not only about shortage of fuelwood and/or population growth but linked to household profiles and other livelihood strategies and subsequently vulnerability of households. These would require thorough investigation and understanding in relation to precise demand and supply data for fuelwood before the fuelwood problem can be sufficiently managed.
- Full Text:
- Date Issued: 2004
- Authors: Dovie, Delali B K , Witkowski, Ed T F , Shackleton, Charlie M
- Date: 2004
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/181402 , vital:43730 , xlink:href="https://doi.org/10.1023/B:GEJO.0000033597.34013.9f"
- Description: The aim of the paper is to examine wood as a source of fuel energy in rural South Africa and factors influencing its usage. The analysis is based on household profiles and characteristics (e.g., gender, caste, population and income) in a livelihood framework. Fuelwood consumption was estimated to be 692 kg/capita, and 4343 kg/user household per annum, valued at $311 per household. Consumption was modelled in relation to informal and formal cash incomes, and population of children, female and male adults. However, only the population of female adults could significantly influence consumption of fuelwood. This implied that where there were more women in a household, consumption was likely to be high. This might be due to the majority of women doing the cooking and heating in the household. Any change in the value of cash income of households had no significant impacts on fuelwood consumed. Cash incomes might therefore not be strong determinants of the types of energy used by rural households. The average quantity of wood consumed for fuel energy in summer was not significantly different from consumption in winter. Some households perpetually used more wood than others. The study further showed that harvesting of wood for fuel energy is not opportunistic, but requires reallocation of time for other livelihood activities in times of shortage. The fuelwood crisis is not simple and not only about shortage of fuelwood and/or population growth but linked to household profiles and other livelihood strategies and subsequently vulnerability of households. These would require thorough investigation and understanding in relation to precise demand and supply data for fuelwood before the fuelwood problem can be sufficiently managed.
- Full Text:
- Date Issued: 2004
Three decades of hydrological modelling research in South Africa
- Authors: Hughes, Denis A
- Date: 2004
- Language: English
- Type: text , Article
- Identifier: vital:7072 , http://hdl.handle.net/10962/d1009526
- Description: This paper presents a review of the research undertaken in the field of hydrological modelling over roughly the last three decades, concentrating primarily on South African work in an international context. The focus is on deterministic, rainfall-runoff models and addresses issues related to model design as well as to the application of models in practice. I provide a brief description of what hydrological models are and what they are used for and discuss also the following issues: • Developments in understanding hydrological process and the extent to which these have filtered down into models. • Model calibration and parameter estimation. • Trends in data availability and how these have affected model development. • Trends in computer technology and their impacts on model development. I suggest that there have been substantial developments in the science and practice of hydrological modelling, but that there remain many problems that need to be addressed to improve the ability of models to contribute to the solution of problems of water resource management. Southern African scientists have contributed to the body of knowledge on hydrological modelling, despite the limited resources available compared to resources elsewhere. Internationally, the focus has not always been on the practical issues of model application and has commonly tended towards the more theoretical and mathematical issues of model calibration. This is not a trend that has found much favour in southern Africa (particularly amongst research funding agencies), where there are many problems of water resource management that have the potential to be resolved with existing models, applied in an appropriate way. The paper concludes by suggesting that further research needs to focus on the integration of the best in international developments with the tried and tested models that have been developed locally. The context of this research should be the search for more reliable estimations of water resource availability.
- Full Text:
- Date Issued: 2004
- Authors: Hughes, Denis A
- Date: 2004
- Language: English
- Type: text , Article
- Identifier: vital:7072 , http://hdl.handle.net/10962/d1009526
- Description: This paper presents a review of the research undertaken in the field of hydrological modelling over roughly the last three decades, concentrating primarily on South African work in an international context. The focus is on deterministic, rainfall-runoff models and addresses issues related to model design as well as to the application of models in practice. I provide a brief description of what hydrological models are and what they are used for and discuss also the following issues: • Developments in understanding hydrological process and the extent to which these have filtered down into models. • Model calibration and parameter estimation. • Trends in data availability and how these have affected model development. • Trends in computer technology and their impacts on model development. I suggest that there have been substantial developments in the science and practice of hydrological modelling, but that there remain many problems that need to be addressed to improve the ability of models to contribute to the solution of problems of water resource management. Southern African scientists have contributed to the body of knowledge on hydrological modelling, despite the limited resources available compared to resources elsewhere. Internationally, the focus has not always been on the practical issues of model application and has commonly tended towards the more theoretical and mathematical issues of model calibration. This is not a trend that has found much favour in southern Africa (particularly amongst research funding agencies), where there are many problems of water resource management that have the potential to be resolved with existing models, applied in an appropriate way. The paper concludes by suggesting that further research needs to focus on the integration of the best in international developments with the tried and tested models that have been developed locally. The context of this research should be the search for more reliable estimations of water resource availability.
- Full Text:
- Date Issued: 2004