Quinolone-Pyrazinamide Derivatives: synthesis, characterisation, in silico ADME analysis and in vitro biological evaluation against Mycobacterium tuberculosis
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Quinolone antibacterial agents , Mycobacterium tuberculosis , Antitubercular agents , Tuberculosis Chemotherapy , Drug resistance , Moxifloxacin , Isoniazid
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/390901 , vital:68596
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSc) -- Faculty of Science, Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Rukweza, Kudakwashe Gerald
- Date: 2023-10-13
- Subjects: Quinolone antibacterial agents , Mycobacterium tuberculosis , Antitubercular agents , Tuberculosis Chemotherapy , Drug resistance , Moxifloxacin , Isoniazid
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/390901 , vital:68596
- Description: Tuberculosis is one of the leading causes of death worldwide caused by an infectious species, Mycobacterium tuberculosis (Mtb). Some of the factors that contribute to the prevalence of this disease include the complexity of diagnosis, prolonged period of therapy, side effects associated with current TB drugs, the prevalence of resistance against the current treatment options and a high incidence of co-infection with HIV/AIDS. Thus, there is a need for new alternative drugs to provide safer and shorter treatment therapy options that are not susceptible to the development of drug resistance. In this project, we focus our attention on the quinolone pharmacophore. Quinolones are currently used as alternative options in the treatment of resistant strains of Mtb. Previous work pertaining to quinolone-isoniazid hybrid compounds showed promising in vitro activity against the H37Rv strain of Mtb and served as the inspiration to pursue this project. The journey commenced with the synthesis of quinolone-pyrazinamide hybrid compounds (Figure 3.1). These compounds were synthesised, through the attachment of the quinolone and the pyrazinamide entity through a hydrazine linker. The synthesised compounds were purified, and their structural identity confirmed using common spectroscopic techniques including 1H and 13C NMR, infra-red (IR) and mass spectrometry. In vitro biological assays were performed by testing for the activity against the H37RvMA strain of Mtb. The bioassays were performed in triplicates to ensure the accuracy of the results. Moxifloxacin and isoniazid were tested as control compounds. Finally, the resultant compounds were profiled in silico for physicochemical and ADMET properties using open access software SwissADME. All the synthesised compounds 3.8a-f showed no activity against H37RvMA. In most cases, the resulting compounds showed minimal to no activity (MICs ≥ 57.3 μM) in all three media. During the in vitro studies, the compounds showed significant precipitation in the media over time suggesting poor aqueous solubility. The SwissADME analysis of these compounds indicated poor solubility in aqueous media, which is likely linked to their molecular size and complexity. Despite poor aqueous solubility, compounds 3.8a-f showed acceptable physicochemical properties and ADME parameters. No PAINs (Pan-assay interference compounds) were observed. Minimal to no interaction with CYP enzymes were predicted. Most of the compounds were compatible with the Lipinski’s rules of five. , Thesis (MSc) -- Faculty of Science, Pharmacy, 2023
- Full Text:
- Date Issued: 2023-10-13
Liquidity shocks and capital market efficiency in South Africa
- Matapuri, Dexter Tinotenda Kushinga
- Authors: Matapuri, Dexter Tinotenda Kushinga
- Date: 2023-10-13
- Subjects: Liquidity (Economics) , Stock exchanges South Africa , Insolvency , Securities South Africa , Capital market South Africa , Investments, Foreign
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419610 , vital:71659
- Description: Financial markets are dynamic in nature. As such, one way to keep up with their plethora of variables is to conduct research and seek understanding on how they all work together. Understanding financial market mechanics is the key to achieving and maintaining efficient capital markets. The goal of many economies is to have efficient capital markets mainly because they entail economic growth. One of the common avenues here being foreign direct investments. Therefore, over the years, a lot of financial economics research has been conducted on how best to attain financial market development which ultimately yields capital market efficiency. The opposite is also true. This research therefore set out to study the impact of liquidity shocks on capital market efficiency, more specifically stock market efficiency. As such, the overarching research goal was to determine the link between liquidity shocks and stock market efficiency in South Africa. Furthermore, the research also tested whether there is a homogenous impact exerted by liquidity shocks on the JSE Financial 15, JSE Industrial 25 and JSE Resource 20 indices. The arguments and thus conclusions of the research were constructed based on existing theories such as the Efficient Market hypothesis, Behavioural Finance and the Adaptive Market Hypothesis. Literature and existing empirical evidence related to the topic were also analysed and used for the same purpose. Econometric methods used to achieve these research goals include the time series and panel ARDL, impulse response and variance decomposition tests and the Granger Causality tests. The research found that liquidity shocks do impact stock market efficiency in South Africa in both the short run and long run. The direction of the impact was noted to vary with time and dependent on the liquidity shock proxy. Key findings here were that liquidity shocks lower JSE All-Share index efficiency in the short run thus allowing market participants to beat the market in the initial phases of a liquidity shock. Adding on, it was also found that illiquidity shocks lower efficiency for the JSE Financial 15 and Industrial 25 indices in the short run. In the long run, stock market efficiency is enhanced no matter the source of the shock. As such, the research recommended that regulatory policies should focus on liquidity shocks in the short run for the JSE All-Share index and on illiquidity shocks in the short run for the Financial 15 and Industrial 25 indices. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Matapuri, Dexter Tinotenda Kushinga
- Date: 2023-10-13
- Subjects: Liquidity (Economics) , Stock exchanges South Africa , Insolvency , Securities South Africa , Capital market South Africa , Investments, Foreign
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419610 , vital:71659
- Description: Financial markets are dynamic in nature. As such, one way to keep up with their plethora of variables is to conduct research and seek understanding on how they all work together. Understanding financial market mechanics is the key to achieving and maintaining efficient capital markets. The goal of many economies is to have efficient capital markets mainly because they entail economic growth. One of the common avenues here being foreign direct investments. Therefore, over the years, a lot of financial economics research has been conducted on how best to attain financial market development which ultimately yields capital market efficiency. The opposite is also true. This research therefore set out to study the impact of liquidity shocks on capital market efficiency, more specifically stock market efficiency. As such, the overarching research goal was to determine the link between liquidity shocks and stock market efficiency in South Africa. Furthermore, the research also tested whether there is a homogenous impact exerted by liquidity shocks on the JSE Financial 15, JSE Industrial 25 and JSE Resource 20 indices. The arguments and thus conclusions of the research were constructed based on existing theories such as the Efficient Market hypothesis, Behavioural Finance and the Adaptive Market Hypothesis. Literature and existing empirical evidence related to the topic were also analysed and used for the same purpose. Econometric methods used to achieve these research goals include the time series and panel ARDL, impulse response and variance decomposition tests and the Granger Causality tests. The research found that liquidity shocks do impact stock market efficiency in South Africa in both the short run and long run. The direction of the impact was noted to vary with time and dependent on the liquidity shock proxy. Key findings here were that liquidity shocks lower JSE All-Share index efficiency in the short run thus allowing market participants to beat the market in the initial phases of a liquidity shock. Adding on, it was also found that illiquidity shocks lower efficiency for the JSE Financial 15 and Industrial 25 indices in the short run. In the long run, stock market efficiency is enhanced no matter the source of the shock. As such, the research recommended that regulatory policies should focus on liquidity shocks in the short run for the JSE All-Share index and on illiquidity shocks in the short run for the Financial 15 and Industrial 25 indices. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
The impact of COVID-19 on inequality in South Africa
- Authors: Nyumbaiza, Peace Falina
- Date: 2023-03-31
- Subjects: COVID-19 Pandemic, 2020- Influence , Inequality , Labor market South Africa , Economic development South Africa , University of Cape Town. National Income Dynamics Study , Income distribution South Africa , Educational equalization South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419514 , vital:71650
- Description: The COVID-19 pandemic has raised concerns regarding its possible adverse income distributive consequences, and its different impact according to socioeconomic subgroups (Furceri et al. 2020). This research measures the impact of COVID-19 on inequality in South Africa. To do this the study uses the National Income Dynamic Study (NIDS) wave 5 (2018) and the National Income Dynamic Study Coronavirus Rapid Mobile (NIDS-CRAM) survey waves 1 – 5 (2020 - 2021) datasets to study income inequality in South Africa prior to and during the COVID-19 pandemic until mid-2021. The factor method developed by Lerman and Yitzhaki’s (1985) is used to identify the overall contribution of the different factor sources to income inequality. Labour income is identified as the largest contributing factor and so labour income inequality is decomposed by income determinants using the regression-based decomposition method proposed by Fields (2003). The analysis reveals that labour income worsened during the periods of strictest COVID lockdown, before returning to pre-pandemic levels of inequality as lockdown was eased. Education is the most important determinant of labour income inequality across all time periods, particularly for White, urban and female participants. Although education remains a driving factor of labour income inequality during the national disaster, its contribution lessens as the economy starts recovering by March 2021. Consequently, the contributions of gender, race, age and region increase during the same period. Identifying whom the inequal impact of pandemic has affected worse offers insight that emphasizes the importance social grant systems to aid bridge the inequality gap associated with COVID-19. , Thesis (MEcon) -- Faculty of Commerce, Economics and Economics History, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Nyumbaiza, Peace Falina
- Date: 2023-03-31
- Subjects: COVID-19 Pandemic, 2020- Influence , Inequality , Labor market South Africa , Economic development South Africa , University of Cape Town. National Income Dynamics Study , Income distribution South Africa , Educational equalization South Africa
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419514 , vital:71650
- Description: The COVID-19 pandemic has raised concerns regarding its possible adverse income distributive consequences, and its different impact according to socioeconomic subgroups (Furceri et al. 2020). This research measures the impact of COVID-19 on inequality in South Africa. To do this the study uses the National Income Dynamic Study (NIDS) wave 5 (2018) and the National Income Dynamic Study Coronavirus Rapid Mobile (NIDS-CRAM) survey waves 1 – 5 (2020 - 2021) datasets to study income inequality in South Africa prior to and during the COVID-19 pandemic until mid-2021. The factor method developed by Lerman and Yitzhaki’s (1985) is used to identify the overall contribution of the different factor sources to income inequality. Labour income is identified as the largest contributing factor and so labour income inequality is decomposed by income determinants using the regression-based decomposition method proposed by Fields (2003). The analysis reveals that labour income worsened during the periods of strictest COVID lockdown, before returning to pre-pandemic levels of inequality as lockdown was eased. Education is the most important determinant of labour income inequality across all time periods, particularly for White, urban and female participants. Although education remains a driving factor of labour income inequality during the national disaster, its contribution lessens as the economy starts recovering by March 2021. Consequently, the contributions of gender, race, age and region increase during the same period. Identifying whom the inequal impact of pandemic has affected worse offers insight that emphasizes the importance social grant systems to aid bridge the inequality gap associated with COVID-19. , Thesis (MEcon) -- Faculty of Commerce, Economics and Economics History, 2023
- Full Text:
- Date Issued: 2023-03-31
The role of local level agency in a just green transition: the case of Rhodes University
- Authors: Nel, Vanray
- Date: 2023-10-13
- Subjects: Green economy , Just Transition , Clean energy South Africa Makhanda , Rhodes University , Triple bottom line , Sustainable development South Africa Makhanda
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419643 , vital:71662
- Description: The research uses a richly contextualised case study of Rhodes University to explore the role of local level agency in a just green transition. The central concept of the thesis is mainstreaming sustainability. Sustainability has become a core objective both at the macro and micro levels. The just green transition and triple bottom line are shorthand for these macro and micro concepts. At the macro level, there is increasing evidence suggesting that transitioning to a sustainable economy can be a key driver of economic development. At the micro level, the elements of the triple bottom line increasingly overlap, with sustainability no longer a separate goal, or a ‘nice to have’, but integral to organisational success. However, this potential is clearly not being realised, and sustainability often remains ‘niche’. Lack of progress at the macro-level reinforces the importance of bottom-up, local level agency. In keeping with the broader micro-level literature, the case study strongly suggests that mainstreaming sustainability would have multiple benefits. These include reducing dependence on unreliable state-provided services and enhancing Rhodes University’s standing as a genuinely transformative institution. The evidence suggests that there is a pure financial case for green investments, such as the construction of a solar farm at Rhodes University, even before accounting for the social and environmental benefits of such an initiative. This shifts the focus to why institutions like Rhodes University have not been proactive in mainstreaming sustainability. The document analysis and the interviews showed that there is an awareness of the importance and potential of mainstreaming sustainability. However, the funding squeeze is often misperceived as a binding constraint, and there is an absence of innovative thinking about how to finance projects with high returns, such as a solar farm. A theme amongst several of the interviewees was that the university should embrace a policy of enhancing small changes as a way of mainstreaming sustainability gradually. Even here, there are doubts about whether the organisational structure of the university will allow this. On the other hand, there are positive signs that the increasing sense of crisis means management and other key stakeholders are gradually shifting towards seeing the crucial importance of the university embracing a more proactive stance. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Nel, Vanray
- Date: 2023-10-13
- Subjects: Green economy , Just Transition , Clean energy South Africa Makhanda , Rhodes University , Triple bottom line , Sustainable development South Africa Makhanda
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419643 , vital:71662
- Description: The research uses a richly contextualised case study of Rhodes University to explore the role of local level agency in a just green transition. The central concept of the thesis is mainstreaming sustainability. Sustainability has become a core objective both at the macro and micro levels. The just green transition and triple bottom line are shorthand for these macro and micro concepts. At the macro level, there is increasing evidence suggesting that transitioning to a sustainable economy can be a key driver of economic development. At the micro level, the elements of the triple bottom line increasingly overlap, with sustainability no longer a separate goal, or a ‘nice to have’, but integral to organisational success. However, this potential is clearly not being realised, and sustainability often remains ‘niche’. Lack of progress at the macro-level reinforces the importance of bottom-up, local level agency. In keeping with the broader micro-level literature, the case study strongly suggests that mainstreaming sustainability would have multiple benefits. These include reducing dependence on unreliable state-provided services and enhancing Rhodes University’s standing as a genuinely transformative institution. The evidence suggests that there is a pure financial case for green investments, such as the construction of a solar farm at Rhodes University, even before accounting for the social and environmental benefits of such an initiative. This shifts the focus to why institutions like Rhodes University have not been proactive in mainstreaming sustainability. The document analysis and the interviews showed that there is an awareness of the importance and potential of mainstreaming sustainability. However, the funding squeeze is often misperceived as a binding constraint, and there is an absence of innovative thinking about how to finance projects with high returns, such as a solar farm. A theme amongst several of the interviewees was that the university should embrace a policy of enhancing small changes as a way of mainstreaming sustainability gradually. Even here, there are doubts about whether the organisational structure of the university will allow this. On the other hand, there are positive signs that the increasing sense of crisis means management and other key stakeholders are gradually shifting towards seeing the crucial importance of the university embracing a more proactive stance. , Thesis (MCom) -- Faculty of Commerce, Economics and Economic History, 2023
- Full Text:
- Date Issued: 2023-10-13
Benchmarking tax practitioner regulation in Zimbabwe and South Africa against German best practice
- Authors: Munkuli, Charles
- Date: 2023-10-13
- Subjects: Tax consultants South Africa , Taxpayer compliance South Africa , Revenue authority , Taxation Law and legislation South Africa , Taxation Law and legislation Zimbabwe , Taxation Law and legislation Germany
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419621 , vital:71660
- Description: The regulation of professionals who offer any type of service to the public is a critical intervention towards protecting the public from unscrupulous behaviour. The regulation of tax practitioners is no exception as it is a critical element in protecting the taxpaying public and the fiscus against improper conduct by tax practitioners, as well as preventing revenue leakages due to inaccurate or incorrect declarations made by taxpayers. A major contributor of regulation would be strengthening or improving compliance. This study analyses the frameworks that regulate tax practitioners in Zimbabwe and South Africa and evaluates them against best practice as is found in Germany. Germany has been regulating tax practitioners for 50 years and can rightly be recognised as best practice. This is achieved by reviewing and evaluating institutional and legislative mechanisms in the regulatory frameworks adopted in the three countries in order to identify possible areas of improvement in Zimbabwe and South Africa. The research is situated in the interpretative paradigm and the research methodology is qualitative in nature, involving the critical review of documentary data. The study concludes that both South Africa and Zimbabwe have room to improve in certain areas and makes recommendations aimed at strengthening their respective regulatory frameworks. Both South Africa and Zimbabwe could promulgate a law that deals exclusively with the regulation of tax practitioners, and institute an independent body that deals exclusively with tax practitioner related issues. In Zimbabwe, the Public Accountants and Auditors’ Board should be replaced with a body dedicated to serving tax practitioners. Informing the taxpaying public is important and, particularly in Zimbabwe, measures should be adopted to inform taxpayers about their rights and obligations, the role of tax practitioners, and the interface with the tax administration. The Zimbabwean regulatory model should also recognise other non-accounting and auditing-oriented professions, such as the law profession, as tax practitioners. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Munkuli, Charles
- Date: 2023-10-13
- Subjects: Tax consultants South Africa , Taxpayer compliance South Africa , Revenue authority , Taxation Law and legislation South Africa , Taxation Law and legislation Zimbabwe , Taxation Law and legislation Germany
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419621 , vital:71660
- Description: The regulation of professionals who offer any type of service to the public is a critical intervention towards protecting the public from unscrupulous behaviour. The regulation of tax practitioners is no exception as it is a critical element in protecting the taxpaying public and the fiscus against improper conduct by tax practitioners, as well as preventing revenue leakages due to inaccurate or incorrect declarations made by taxpayers. A major contributor of regulation would be strengthening or improving compliance. This study analyses the frameworks that regulate tax practitioners in Zimbabwe and South Africa and evaluates them against best practice as is found in Germany. Germany has been regulating tax practitioners for 50 years and can rightly be recognised as best practice. This is achieved by reviewing and evaluating institutional and legislative mechanisms in the regulatory frameworks adopted in the three countries in order to identify possible areas of improvement in Zimbabwe and South Africa. The research is situated in the interpretative paradigm and the research methodology is qualitative in nature, involving the critical review of documentary data. The study concludes that both South Africa and Zimbabwe have room to improve in certain areas and makes recommendations aimed at strengthening their respective regulatory frameworks. Both South Africa and Zimbabwe could promulgate a law that deals exclusively with the regulation of tax practitioners, and institute an independent body that deals exclusively with tax practitioner related issues. In Zimbabwe, the Public Accountants and Auditors’ Board should be replaced with a body dedicated to serving tax practitioners. Informing the taxpaying public is important and, particularly in Zimbabwe, measures should be adopted to inform taxpayers about their rights and obligations, the role of tax practitioners, and the interface with the tax administration. The Zimbabwean regulatory model should also recognise other non-accounting and auditing-oriented professions, such as the law profession, as tax practitioners. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
The complexities of transfer pricing methods and the role of advance pricing agreements and tax audits in addressing disputes
- Authors: Ndou, Wavhudi
- Date: 2023-10-13
- Subjects: Transfer pricing Taxation Law and legislation South Africa , Advance pricing agreement , Double taxation , Arms-length transactions , Tax auditing , Advance tax ruling , Organisation for Economic Co-operation and Development , United Nations , World Bank
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419631 , vital:71661
- Description: Base erosion and profit shifting is defined as the use of tax planning strategies by multinational enterprises, often through exploiting gaps and mismatches between the countries in which they operate (OECD, 2021: p. 1). Multinational enterprises exploit these gaps through the use of transfer pricing. Goods and services are exchanged between connected persons or associated enterprises at prices that do not reflect their arm’s length price, in order to shift profits from high tax to low tax jurisdictions. In terms of section 31 of the Income Tax Act, transactions between connected persons or associated enterprises must be reflected at their arm’s length price. Transfer pricing has become an issue due to the difficulties in determining an appropriate arm’s length price. Disputes arise between a taxpayer and a tax administration on the methods to use to determine an appropriate transfer price. The use of Advance Pricing Agreements prevents these disputes from arising and provides tax certainty on the treatment of transactions for both the taxpayer and the tax administration. While the OECD recommends the use of Advance Pricing Agreements as a method to prevent disputes from arising, the OECD also argued that if a country has the resources to conduct an audit, an Advance Pricing Agreement will not lead to increased revenue collection. The research therefore analyses the problems faced in determining an appropriate arm's length price and compares the role that Advance Pricing Agreements and audits play in addressing transfer pricing issues. The possible role of Advance Tax Rulings is also explored, but they are found not to be suitable, except for the most simple transactions. The research applies a legal interpretative, doctrinal research methodology and a qualitative research method. The data comprised of relevant South African tax legislation, OECD Guidelines, the World Bank Handbook, and the UN Manual, together with the writings of acknowledged experts in the field. The study establishes that a proper functioning audit system is crucial to increasing revenue collection once a country implements an Advance Pricing Agreement. The research therefore recommends the adoption of Advance Pricing Agreements in South Africa as a dispute prevention measure. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Ndou, Wavhudi
- Date: 2023-10-13
- Subjects: Transfer pricing Taxation Law and legislation South Africa , Advance pricing agreement , Double taxation , Arms-length transactions , Tax auditing , Advance tax ruling , Organisation for Economic Co-operation and Development , United Nations , World Bank
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419631 , vital:71661
- Description: Base erosion and profit shifting is defined as the use of tax planning strategies by multinational enterprises, often through exploiting gaps and mismatches between the countries in which they operate (OECD, 2021: p. 1). Multinational enterprises exploit these gaps through the use of transfer pricing. Goods and services are exchanged between connected persons or associated enterprises at prices that do not reflect their arm’s length price, in order to shift profits from high tax to low tax jurisdictions. In terms of section 31 of the Income Tax Act, transactions between connected persons or associated enterprises must be reflected at their arm’s length price. Transfer pricing has become an issue due to the difficulties in determining an appropriate arm’s length price. Disputes arise between a taxpayer and a tax administration on the methods to use to determine an appropriate transfer price. The use of Advance Pricing Agreements prevents these disputes from arising and provides tax certainty on the treatment of transactions for both the taxpayer and the tax administration. While the OECD recommends the use of Advance Pricing Agreements as a method to prevent disputes from arising, the OECD also argued that if a country has the resources to conduct an audit, an Advance Pricing Agreement will not lead to increased revenue collection. The research therefore analyses the problems faced in determining an appropriate arm's length price and compares the role that Advance Pricing Agreements and audits play in addressing transfer pricing issues. The possible role of Advance Tax Rulings is also explored, but they are found not to be suitable, except for the most simple transactions. The research applies a legal interpretative, doctrinal research methodology and a qualitative research method. The data comprised of relevant South African tax legislation, OECD Guidelines, the World Bank Handbook, and the UN Manual, together with the writings of acknowledged experts in the field. The study establishes that a proper functioning audit system is crucial to increasing revenue collection once a country implements an Advance Pricing Agreement. The research therefore recommends the adoption of Advance Pricing Agreements in South Africa as a dispute prevention measure. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-10-13
Drive for show: putt for dough?: The value of performance measures for professional golfers on the Sunshine Tour and the relationship with earnings
- Authors: Heathfield, Cameron Spencer
- Date: 2023-03-31
- Subjects: Sports Economic aspects South Africa , Golfers South Africa , PGA Sunshine Tour (Association) , Production functions (Economic theory) , Marginal productivity , Performance measurement
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419499 , vital:71649
- Description: “Drive for show, putt for dough”. This controversial adage has been a prominent sentiment in the game of golf for decades. Empirical evidence investigating its robustness through determinant of earnings inquiries have identified that the most valuable measure of performance in golf is in fact putting. However, with the ever-perpetuating state of golf equipment and the technologies thereof, the distance debate in golf has thus gained traction. Recent investigations and evidence into the adage had identified a trend-shift with regards to the value associated with distance achievable and putting ability in golf. Therefore questioning the relevance of the adage in the modern form of the game. In conducting a determinant of earnings inquiry through the engagement of engineering “pure” performance measures as empirically identified, this investigation is aimed at recognising a similar trend in a South African perspective, on the Sunshine Tour. Utilising a generalised least square regression methodology, the analysis identifies how the value of the marginal product as-sociated with both player and non-player explanatory measures influence real earnings on the Sun-shine Tour. This determination is observed through the means of a comprehensive scenario analysis, demonstrating the effect of marginal performance differences to the degree of 1% and 5% increase in performance. A trend was therefore identified in which the value of the marginal product, and growth in real earnings associated to driving distance at the 5% level were in fact greater than the that of putting ability. The results further denote the robustness of the adage and the inherent value associated to putting vs. driving distance at the 1% level. The conclusion to this investigation demonstrates the importance of opportunistic positions player’s put themselves in within tournaments to encourage earnings accumulation. Identified through balanced return on investments for all performance measures to “drive for dough to putt for dough”. , Thesis (MEcon) -- Faculty of Commerce, Economics and Economics History, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Heathfield, Cameron Spencer
- Date: 2023-03-31
- Subjects: Sports Economic aspects South Africa , Golfers South Africa , PGA Sunshine Tour (Association) , Production functions (Economic theory) , Marginal productivity , Performance measurement
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419499 , vital:71649
- Description: “Drive for show, putt for dough”. This controversial adage has been a prominent sentiment in the game of golf for decades. Empirical evidence investigating its robustness through determinant of earnings inquiries have identified that the most valuable measure of performance in golf is in fact putting. However, with the ever-perpetuating state of golf equipment and the technologies thereof, the distance debate in golf has thus gained traction. Recent investigations and evidence into the adage had identified a trend-shift with regards to the value associated with distance achievable and putting ability in golf. Therefore questioning the relevance of the adage in the modern form of the game. In conducting a determinant of earnings inquiry through the engagement of engineering “pure” performance measures as empirically identified, this investigation is aimed at recognising a similar trend in a South African perspective, on the Sunshine Tour. Utilising a generalised least square regression methodology, the analysis identifies how the value of the marginal product as-sociated with both player and non-player explanatory measures influence real earnings on the Sun-shine Tour. This determination is observed through the means of a comprehensive scenario analysis, demonstrating the effect of marginal performance differences to the degree of 1% and 5% increase in performance. A trend was therefore identified in which the value of the marginal product, and growth in real earnings associated to driving distance at the 5% level were in fact greater than the that of putting ability. The results further denote the robustness of the adage and the inherent value associated to putting vs. driving distance at the 1% level. The conclusion to this investigation demonstrates the importance of opportunistic positions player’s put themselves in within tournaments to encourage earnings accumulation. Identified through balanced return on investments for all performance measures to “drive for dough to putt for dough”. , Thesis (MEcon) -- Faculty of Commerce, Economics and Economics History, 2023
- Full Text:
- Date Issued: 2023-03-31
Guidelines for designing personal health dashboards
- Authors: Chabana, Chabana Ernst
- Date: 2022-11
- Subjects: Dashboards (Management information systems) , Information visualization , Medical informatics , Digital health , Design manual
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419137 , vital:71619
- Description: The healthcare industry is realising the value of providing ordinary individuals with their personal health data for self-care and self-management purposes, however, these individuals are faced with the challenge of going through, understanding and extracting insights from large volumes of complex personal health data. A dashboard (coupled with data visualization) is regarded as a suitable way to present personal health data effectively, to inform self-care and self- management-based decisions. However, there is no homogeneous (i.e. “one-size-fits-all”) approach to designing dashboards; therefore, this research aimed at creating a set of design guidelines that can be used as a foundation for tailoring dashboards that support the presentation of personal health data. The Design Science Research methodology was used to systematically develop and evaluate the set of dashboard design guidelines. Within this methodology, literature was reviewed and focus groups with participants were conducted to extract insights and inform the development of the initial set (proposed) design guidelines. The proposed design guidelines were then used to develop a medium-fidelity personal health dashboard prototype. Usability testing with the dashboard prototype was conducted to evaluate the efficacy and utility of these design guidelines. The evaluation provided insights that strengthened the quality of the design guidelines. The evaluation indicated that the proposed set of guidelines are suitable for designing a dashboard that presents personal health data effectively. These design guidelines can be adapted in order to inform the process of tailoring dashboards for accommodating different personal health data presentation needs. , Thesis (MCOM) -- Faculty of Commerce, Information Systems, 2023
- Full Text:
- Date Issued: 2022-11
- Authors: Chabana, Chabana Ernst
- Date: 2022-11
- Subjects: Dashboards (Management information systems) , Information visualization , Medical informatics , Digital health , Design manual
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419137 , vital:71619
- Description: The healthcare industry is realising the value of providing ordinary individuals with their personal health data for self-care and self-management purposes, however, these individuals are faced with the challenge of going through, understanding and extracting insights from large volumes of complex personal health data. A dashboard (coupled with data visualization) is regarded as a suitable way to present personal health data effectively, to inform self-care and self- management-based decisions. However, there is no homogeneous (i.e. “one-size-fits-all”) approach to designing dashboards; therefore, this research aimed at creating a set of design guidelines that can be used as a foundation for tailoring dashboards that support the presentation of personal health data. The Design Science Research methodology was used to systematically develop and evaluate the set of dashboard design guidelines. Within this methodology, literature was reviewed and focus groups with participants were conducted to extract insights and inform the development of the initial set (proposed) design guidelines. The proposed design guidelines were then used to develop a medium-fidelity personal health dashboard prototype. Usability testing with the dashboard prototype was conducted to evaluate the efficacy and utility of these design guidelines. The evaluation provided insights that strengthened the quality of the design guidelines. The evaluation indicated that the proposed set of guidelines are suitable for designing a dashboard that presents personal health data effectively. These design guidelines can be adapted in order to inform the process of tailoring dashboards for accommodating different personal health data presentation needs. , Thesis (MCOM) -- Faculty of Commerce, Information Systems, 2023
- Full Text:
- Date Issued: 2022-11
An analysis of the interpretation and application of anti-tax avoidance legislation in the Income Tax Act, 58 of 1962 (as amended)
- Denhere, Munyaradzi Blessing
- Authors: Denhere, Munyaradzi Blessing
- Date: 2023-03-31
- Subjects: South Africa. Income Tax Act, 1962 , Income tax Law and legislation South Africa , Tax evasion South Africa , Tax assessment South Africa , Statutes South Africa Interpretation and construction
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419436 , vital:71644
- Description: Assessed losses provide opportunities to avoid taxation by using various arrangements or transactions. Legislation has been introduced to combat these forms of tax avoidance, in the form of sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L. These sections have also frequently been considered by the courts. The research problem was therefore the analysis of the interaction and effect of the provisions in the Income Tax Act dealing with the use of assessed losses for the purpose of tax avoidance, and the case law interpretation of these provisions. The main goal of the research was to critically analyse the scope and effect of sections 20, 20A, and 103(2) and 102(4), and sections 80A to 80L of the Income Tax Act, dealing with assessed losses, together with the interpretation by the courts. The research was situated within the interpretative paradigm, adopted a qualitative approach, with a doctrinal methodology. As the research was carried out using only publicly available documents, no ethical considerations applied. In addressing the goal of the research, the thesis first discussed the concept of tax avoidance and its consequences. The two main interpretative approaches adopted by the courts, including with regard to tax provisions – the strict literal and the purposive approaches – were described. The thesis then proceeded to analyse sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L, together with the relevant case law, and in the case of sections 80A to 80L, with the use of a hypothetical example, to illustrate the application of the sections. The conclusion arrived at was that the sections discussed in the thesis are adequate to address the problem of the misuse of assessed losses to avoid tax. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
- Authors: Denhere, Munyaradzi Blessing
- Date: 2023-03-31
- Subjects: South Africa. Income Tax Act, 1962 , Income tax Law and legislation South Africa , Tax evasion South Africa , Tax assessment South Africa , Statutes South Africa Interpretation and construction
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/419436 , vital:71644
- Description: Assessed losses provide opportunities to avoid taxation by using various arrangements or transactions. Legislation has been introduced to combat these forms of tax avoidance, in the form of sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L. These sections have also frequently been considered by the courts. The research problem was therefore the analysis of the interaction and effect of the provisions in the Income Tax Act dealing with the use of assessed losses for the purpose of tax avoidance, and the case law interpretation of these provisions. The main goal of the research was to critically analyse the scope and effect of sections 20, 20A, and 103(2) and 102(4), and sections 80A to 80L of the Income Tax Act, dealing with assessed losses, together with the interpretation by the courts. The research was situated within the interpretative paradigm, adopted a qualitative approach, with a doctrinal methodology. As the research was carried out using only publicly available documents, no ethical considerations applied. In addressing the goal of the research, the thesis first discussed the concept of tax avoidance and its consequences. The two main interpretative approaches adopted by the courts, including with regard to tax provisions – the strict literal and the purposive approaches – were described. The thesis then proceeded to analyse sections 20, 20A, 103(2) and 103(4), and sections 80A to 80L, together with the relevant case law, and in the case of sections 80A to 80L, with the use of a hypothetical example, to illustrate the application of the sections. The conclusion arrived at was that the sections discussed in the thesis are adequate to address the problem of the misuse of assessed losses to avoid tax. , Thesis (MCom) -- Faculty of Commerce, Accounting, 2023
- Full Text:
- Date Issued: 2023-03-31
Archontic Aporias: the mediums of memory
- Authors: Arbuckle, Julia Ruth
- Date: 2023-03-30
- Subjects: Practice research , Eastern Cape (South Africa) History , Autoethnography , Information storage and retrieval systems Memory , Archives South Africa Eastern Cape , Aporia , Memory in art , Archives in art
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/408727 , vital:70520
- Description: Contextualising my research within the Eastern Cape as a descendant of 1820 settlers, I question the modalities of historical recollection by introducing memory as a viable mode of archival production alongside that of the archive. Through interrogating Eastern Cape archival institutes and employing an autoethnographic approach to my familial archives, I show that archival curation affects the gaps, schisms, and interpretations of archives as much as the ‘unreliability’ of memory. I rely on definitions from Jacques Derrida and literature from Achille Mbembe and Verne Harris, as well as reflexive methodologies, to engage the ways of remembering the past and methods of storytelling. With this undertaking, I expose the aporias within archival processes. This written component is part of broader research that encompasses theoretical study and a practice-based Fine Arts research project culminating in an exhibition that shares themes of memory, archive, trauma, and curatorial and personal heritage management. This research engages in case studies of artworks by Angela Deane and Maureen de Jager to contextualise and position the creative process. , Thesis (MFA) -- Faculty of Humanities, Fine Art, 2023
- Full Text:
- Date Issued: 2023-03-30
- Authors: Arbuckle, Julia Ruth
- Date: 2023-03-30
- Subjects: Practice research , Eastern Cape (South Africa) History , Autoethnography , Information storage and retrieval systems Memory , Archives South Africa Eastern Cape , Aporia , Memory in art , Archives in art
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/408727 , vital:70520
- Description: Contextualising my research within the Eastern Cape as a descendant of 1820 settlers, I question the modalities of historical recollection by introducing memory as a viable mode of archival production alongside that of the archive. Through interrogating Eastern Cape archival institutes and employing an autoethnographic approach to my familial archives, I show that archival curation affects the gaps, schisms, and interpretations of archives as much as the ‘unreliability’ of memory. I rely on definitions from Jacques Derrida and literature from Achille Mbembe and Verne Harris, as well as reflexive methodologies, to engage the ways of remembering the past and methods of storytelling. With this undertaking, I expose the aporias within archival processes. This written component is part of broader research that encompasses theoretical study and a practice-based Fine Arts research project culminating in an exhibition that shares themes of memory, archive, trauma, and curatorial and personal heritage management. This research engages in case studies of artworks by Angela Deane and Maureen de Jager to contextualise and position the creative process. , Thesis (MFA) -- Faculty of Humanities, Fine Art, 2023
- Full Text:
- Date Issued: 2023-03-30
Lady Die
- Authors: Jephtas, Veronique Bianca
- Date: 2023-10-13
- Subjects: Kaaps
- Language: Afrikaans
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424928 , vital:72194
- Description: My tesis is geskryf in Kaaps en incorporate veskillende streeksvariante vannie taal. Die gedigte is hoofsaaklik innie dialek en ytie perspektief vannie spreker, Pamela geskryf. Tematies issie fokus die seksualiteit ennie inner workings vanne jong, bruinvrou wat haa feminine power probee assert in ’n patriarchal en invasive wêreld. Die bundel illustreer hierdie constant shifting power dynamics dee Pamela en haa vier boyfriends se vehoudings te examine. Wat vorm betref gebryk ek aspekte vannie zuihitsu, spesifiek die free movement tussen genre en styles: veskillende dele vannie bundel is geskryf as prose, poetry en kort, losstaande gedagtes. Ek kies die skryfstyl wattie narrative van oomblik tot oomblik die beste onnersteun, en beperk nie myself tot een consistent vorm nie ––oek kenmerkend van zuihitsu. Literêre invloede virrie teks is The Pillow Book dee Makura no Sōshi. Meer kontemporêre invloede is Kathy Acker, Marie Calloway, Nathan Trantraal en Ronelda S. Kamfer. Acker virrie manier wat sy identiteit illustreer, amper soese collage constructed yt seemingly unrelated stukkies teks en experiences; Calloway vi haa detached en unromanticised skrywe oo sex en vehoudings; Trantraal en Kamfer virrie manier waarop hulle universal stories vetel in ’n taal wat tightly bound is aan ’n baie spesifieke geography. , Thesis (MA) -- Faculty of Humanities, School of Languages and Literatures, 2023
- Full Text:
- Date Issued: 2023-10-13
- Authors: Jephtas, Veronique Bianca
- Date: 2023-10-13
- Subjects: Kaaps
- Language: Afrikaans
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/424928 , vital:72194
- Description: My tesis is geskryf in Kaaps en incorporate veskillende streeksvariante vannie taal. Die gedigte is hoofsaaklik innie dialek en ytie perspektief vannie spreker, Pamela geskryf. Tematies issie fokus die seksualiteit ennie inner workings vanne jong, bruinvrou wat haa feminine power probee assert in ’n patriarchal en invasive wêreld. Die bundel illustreer hierdie constant shifting power dynamics dee Pamela en haa vier boyfriends se vehoudings te examine. Wat vorm betref gebryk ek aspekte vannie zuihitsu, spesifiek die free movement tussen genre en styles: veskillende dele vannie bundel is geskryf as prose, poetry en kort, losstaande gedagtes. Ek kies die skryfstyl wattie narrative van oomblik tot oomblik die beste onnersteun, en beperk nie myself tot een consistent vorm nie ––oek kenmerkend van zuihitsu. Literêre invloede virrie teks is The Pillow Book dee Makura no Sōshi. Meer kontemporêre invloede is Kathy Acker, Marie Calloway, Nathan Trantraal en Ronelda S. Kamfer. Acker virrie manier wat sy identiteit illustreer, amper soese collage constructed yt seemingly unrelated stukkies teks en experiences; Calloway vi haa detached en unromanticised skrywe oo sex en vehoudings; Trantraal en Kamfer virrie manier waarop hulle universal stories vetel in ’n taal wat tightly bound is aan ’n baie spesifieke geography. , Thesis (MA) -- Faculty of Humanities, School of Languages and Literatures, 2023
- Full Text:
- Date Issued: 2023-10-13
Wille Dagga
- Authors: Kruger, Liesel Hilge
- Date: 2021-10-29
- Subjects: Kaaps , Creative writing (Higher education) South Africa , Diaries -- Authorship , South African poetry 21st century , Graphic novels 21st century , Fiction History and criticism , Kaaps poetry 21st century
- Language: Afrikaans
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10962/192230 , vital:45208
- Description: My thesis isse graphic novel/fumetto (photos)/ poetry hybrid. It speel af innie Kylemore, ’n klein ghetto net byte Stellenbosch. Vi ways wat mens genre en visual borders kan veskyf kyk ek ve’al na ‘Arkham Asylum: A Serious House on Serious Earth’ geskryf dee Grant Morrison en illustrated dee Dave McKean. Met ‘Arkham Asylum’ combine McKean painting, photos, collage en illustration. ‘Bitterkomix’ dee Anton Kannemeyer en Conrad Botes is nogge inspirasie in terme vanne meer fluid approach tot style waa die storie die art-style dictate. Ek kyk oek ve’al na ‘Fun Home’ dee Alison Bechdel, vi haa incredible ability om inne tragic, maa somehow humorous way, oo sexual repression te skryf. Oek kyk ek na ‘Dykes to Watch Out For’, dee Bechdel en ‘Wimmen’s Comix’ (Michele Brand, Diane Noomin, et al.) vi die unapologetic manier waa’op díe vrouens oorie vroue liggaam geskryf et. Die struktuur is largely influenced dee Joe Sacco se ‘Palestine’, waa’in hy die broader storie van Palestine vetel innie form van episodic short stories. Vi die sensitiewe handling van LGBTQ themes kyk ek na ‘Death: The Time of Your Life’ dee Neil Gaiman en ‘Blue is the Warmest Colour’ dee Julie Maroh. Ek draw ook oppie wêk van Nathan Trantraal en Gert Vlok Nel se poetry, virrie way hoe hulle oo arme mense skryf, Trantraal oo Bishop Lavis, Vlok Nel oo Beaufort Wes. En oek vi hoe beide skryf innie stem wat hulle praat. , Thesis (MA) -- Faculty of Humanities, School of Languages and Literatures, 2021
- Full Text:
- Date Issued: 2021-10-29
- Authors: Kruger, Liesel Hilge
- Date: 2021-10-29
- Subjects: Kaaps , Creative writing (Higher education) South Africa , Diaries -- Authorship , South African poetry 21st century , Graphic novels 21st century , Fiction History and criticism , Kaaps poetry 21st century
- Language: Afrikaans
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10962/192230 , vital:45208
- Description: My thesis isse graphic novel/fumetto (photos)/ poetry hybrid. It speel af innie Kylemore, ’n klein ghetto net byte Stellenbosch. Vi ways wat mens genre en visual borders kan veskyf kyk ek ve’al na ‘Arkham Asylum: A Serious House on Serious Earth’ geskryf dee Grant Morrison en illustrated dee Dave McKean. Met ‘Arkham Asylum’ combine McKean painting, photos, collage en illustration. ‘Bitterkomix’ dee Anton Kannemeyer en Conrad Botes is nogge inspirasie in terme vanne meer fluid approach tot style waa die storie die art-style dictate. Ek kyk oek ve’al na ‘Fun Home’ dee Alison Bechdel, vi haa incredible ability om inne tragic, maa somehow humorous way, oo sexual repression te skryf. Oek kyk ek na ‘Dykes to Watch Out For’, dee Bechdel en ‘Wimmen’s Comix’ (Michele Brand, Diane Noomin, et al.) vi die unapologetic manier waa’op díe vrouens oorie vroue liggaam geskryf et. Die struktuur is largely influenced dee Joe Sacco se ‘Palestine’, waa’in hy die broader storie van Palestine vetel innie form van episodic short stories. Vi die sensitiewe handling van LGBTQ themes kyk ek na ‘Death: The Time of Your Life’ dee Neil Gaiman en ‘Blue is the Warmest Colour’ dee Julie Maroh. Ek draw ook oppie wêk van Nathan Trantraal en Gert Vlok Nel se poetry, virrie way hoe hulle oo arme mense skryf, Trantraal oo Bishop Lavis, Vlok Nel oo Beaufort Wes. En oek vi hoe beide skryf innie stem wat hulle praat. , Thesis (MA) -- Faculty of Humanities, School of Languages and Literatures, 2021
- Full Text:
- Date Issued: 2021-10-29
Portraits
- Authors: Fredericks, Gaireyah
- Date: 2022-10-14
- Subjects: Kaaps , Creative writing (Higher education) South Africa , Diaries -- Authorship , Books Reviews , Afrikaans essays 21st century , Short stories, Afrikaans 21st century
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/406238 , vital:70251
- Description: Die portfolio bestaan yt reflections op my writing process during die course, my reading, my poetics essay en vier boek resensies. , Thesis (MA) -- Faculty of Humanities, School of Languages and Literatures, 2022
- Full Text:
- Date Issued: 2022-10-14
- Authors: Fredericks, Gaireyah
- Date: 2022-10-14
- Subjects: Kaaps , Creative writing (Higher education) South Africa , Diaries -- Authorship , Books Reviews , Afrikaans essays 21st century , Short stories, Afrikaans 21st century
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/406238 , vital:70251
- Description: Die portfolio bestaan yt reflections op my writing process during die course, my reading, my poetics essay en vier boek resensies. , Thesis (MA) -- Faculty of Humanities, School of Languages and Literatures, 2022
- Full Text:
- Date Issued: 2022-10-14
Evaluating the trophic ecology and feeding habits of three divergent lineages of Sandelia bainsii (Teleostei: Anabantidae), from the Eastern Cape Rivers using stable isotope analysis
- Authors: Nkomo, Thulisile
- Date: 2022-10-14
- Subjects: Anabantidae , Trophic ecology , Food chains (Ecology) , Food web , Freshwater fishes Food , Stable isotopes
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/364984 , vital:65667
- Description: Despite supporting a disproportionately large fraction of the global biodiversity, freshwater ecosystems are ranked as the most highly threatened habitats on the planet, ahead of both terrestrial and marine ecosystems. Many regions are still characterised by limited knowledge regarding the taxonomy and ecology of freshwater fish taxa. The need for ecological information is increasingly becoming important due to the discovery of new species and unique lineages, which require conservation management. The aim of this study was thus to evaluate the trophic ecology and feeding habits of the three recently described and divergent Sandelia bainsii lineages, namely Sandelia sp. ‘bainsii Kowie’ from the Great Fish River, Sandelia sp. ‘bainsii Keiskamma’ found in the Keiskamma River, and Sandelia sp. ‘bainsii Buffalo’ confined to the Buffalo River system in the Amathole-Winterberg freshwater ecoregion in the Eastern Cape Province, South Africa. Based on the allopatric distribution and the generalist feeding habits of these lineages, this thesis postulated that these three lineages were likely to show similar trophic ecology patterns, different dietary composition and as a result would have variable trophic positioning in the different river systems. Therefore, the primary objectives were to use stable isotope analysis to (1) evaluate the food web patterns of the river systems where the three S. bainsii lineages occurred, and (2) determine dietary source contributions for the three lineages using isotope mixing models. The results revealed general variability and significant differences in the δ13C and δ¹⁵N values for the different basal resources, macroinvertebrates and fish community across the different headwater streams. Within and across the different rivers, the S. bainsii lineages exhibited variable isotopic niche sizes, which appeared to coincide with the variation in the isotopic composition of the individual communities. Furthermore, these lineages did not exhibit any discernible patterns in their interspecific interactions in different habitats. This suggests that these lineages’ isotopic niche patterns were largely influenced by spatial differences in both trophic resources and probable interactions with contraspecifics. Assessment of trophic positions of S. bainsii lineages showed that the three lineages had higher trophic positions than other co-occurring species at most sites, except in the Buffalo River. This suggest that the different lineages were generally top predators in the different river systems. Although S. ‘bainsii Buffalo’ had a lower trophic position compared to other co-occurring species, its trophic position was generally characterised by high uncertainty, indicating that this lineage was likely influenced by the occurrence of diet sources that had highly variable stable isotope values. Findings from stable isotope mixing models revealed that the diet sources varied from the dominance of either single diet source in the Fairburn and Tyume 1 River to the importance of multiple prey sources from the Lushington and Kat River system. This suggests that despite being a top predator at most sites, the diet sources for the different lineages were highly variable. The patterns observed in this study did not appear to be attributed to species divergence possibly caused by allopatric speciation, but rather differences in food web characteristics of the river systems, as well as the lineages interspecific relationships and their generalized feeding strategies. Understanding the trophic dynamics of these lineages will assist in implementing effective conservation strategies and policies dealing with narrowly distributed species that are threatened by habitat fragmentation and invasion of piscivorous fish. , Thesis (MSc) -- Faculty of Science, Ichthyology and Fisheries Science, 2022
- Full Text:
- Date Issued: 2022-10-14
- Authors: Nkomo, Thulisile
- Date: 2022-10-14
- Subjects: Anabantidae , Trophic ecology , Food chains (Ecology) , Food web , Freshwater fishes Food , Stable isotopes
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/364984 , vital:65667
- Description: Despite supporting a disproportionately large fraction of the global biodiversity, freshwater ecosystems are ranked as the most highly threatened habitats on the planet, ahead of both terrestrial and marine ecosystems. Many regions are still characterised by limited knowledge regarding the taxonomy and ecology of freshwater fish taxa. The need for ecological information is increasingly becoming important due to the discovery of new species and unique lineages, which require conservation management. The aim of this study was thus to evaluate the trophic ecology and feeding habits of the three recently described and divergent Sandelia bainsii lineages, namely Sandelia sp. ‘bainsii Kowie’ from the Great Fish River, Sandelia sp. ‘bainsii Keiskamma’ found in the Keiskamma River, and Sandelia sp. ‘bainsii Buffalo’ confined to the Buffalo River system in the Amathole-Winterberg freshwater ecoregion in the Eastern Cape Province, South Africa. Based on the allopatric distribution and the generalist feeding habits of these lineages, this thesis postulated that these three lineages were likely to show similar trophic ecology patterns, different dietary composition and as a result would have variable trophic positioning in the different river systems. Therefore, the primary objectives were to use stable isotope analysis to (1) evaluate the food web patterns of the river systems where the three S. bainsii lineages occurred, and (2) determine dietary source contributions for the three lineages using isotope mixing models. The results revealed general variability and significant differences in the δ13C and δ¹⁵N values for the different basal resources, macroinvertebrates and fish community across the different headwater streams. Within and across the different rivers, the S. bainsii lineages exhibited variable isotopic niche sizes, which appeared to coincide with the variation in the isotopic composition of the individual communities. Furthermore, these lineages did not exhibit any discernible patterns in their interspecific interactions in different habitats. This suggests that these lineages’ isotopic niche patterns were largely influenced by spatial differences in both trophic resources and probable interactions with contraspecifics. Assessment of trophic positions of S. bainsii lineages showed that the three lineages had higher trophic positions than other co-occurring species at most sites, except in the Buffalo River. This suggest that the different lineages were generally top predators in the different river systems. Although S. ‘bainsii Buffalo’ had a lower trophic position compared to other co-occurring species, its trophic position was generally characterised by high uncertainty, indicating that this lineage was likely influenced by the occurrence of diet sources that had highly variable stable isotope values. Findings from stable isotope mixing models revealed that the diet sources varied from the dominance of either single diet source in the Fairburn and Tyume 1 River to the importance of multiple prey sources from the Lushington and Kat River system. This suggests that despite being a top predator at most sites, the diet sources for the different lineages were highly variable. The patterns observed in this study did not appear to be attributed to species divergence possibly caused by allopatric speciation, but rather differences in food web characteristics of the river systems, as well as the lineages interspecific relationships and their generalized feeding strategies. Understanding the trophic dynamics of these lineages will assist in implementing effective conservation strategies and policies dealing with narrowly distributed species that are threatened by habitat fragmentation and invasion of piscivorous fish. , Thesis (MSc) -- Faculty of Science, Ichthyology and Fisheries Science, 2022
- Full Text:
- Date Issued: 2022-10-14
The distribution and perceptions of invasive alien plants in small towns in the Eastern Cape province, South Africa
- Authors: Seboko, Tshepiso Collen
- Date: 2022-10-14
- Subjects: Invasive plants South Africa Eastern Cape , Land use South Africa Eastern Cape , Invasive plants Control South Africa Eastern Cape , Public opinion South Africa Eastern Cape , Urban ecology (Biology) South Africa Eastern Cape
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/${Handle} , vital:65669
- Description: Invasive alien plants (IAP) of different life forms have major effects on biodiversity, ecosystem functioning, economies, and livelihoods worldwide. There is evidence that IAP are rapidly increasing around the world, and the negative impacts associated with them are expected to worsen due to continuing land transformation, climate change, and urbanisation. Yet, information on the distribution, abundance, knowledge, and perceptions of IAP is limited, especially in small towns. Most previous research has largely focused on rural settings and larger cities, thus hindering the effective control and management of IAP in smaller urban settings. It is therefore important to assess the distribution of IAP to provide useful information to guide clearing and mitigation efforts to reduce the impacts and proliferation of IAP in smaller urban settings. Consequently, the aim of the study was to determine the distribution, composition, abundance, and perceptions of woody IAP in small towns in the Eastern Cape province of South Africa and assess how and why they may differ within and between towns. To achieve this aim, a drive by road survey was undertaken across all suburbs and land use types in 12 small towns located in the Eastern Cape province of South Africa. The 12 randomly selected small towns were, Adelaide, Alexandria, Barkley East, Bedford, Burgersdorp, Cathcart, Kirkwood, Middelburg, Paterson, Somerset East, St. Francis Bay and Willowmore. All woody IAP visible from the surveyed roads were counted across all suburbs and land use types within each town. A total of 38 427 woody IAP were enumerated, with 56 species across different land use types and suburbs in all towns. Affluent suburbs accounted for 58% of the IAP enumerated, while the Reconstructed Development Programme (RDP) suburbs accounted for only 5%. In terms of the land use type, most of the IAP were encountered in the residential areas (54%), as compared to, road verges (32%) and public urban green spaces (PUGS) (14%). Of the 12 towns, Middleburg had the highest number of woody IAP, with 5 573 individuals, while Paterson had the lowest number with 947. The most common IAP species across all towns was Melia azedarach with 4 384 individuals, followed by Pinus elliotti (4 051), and Jacaranda mimosifolia (3 640). Spathodea campanulata, Ardisia crenata, and Parkinsonia aculeata had the lowest number of individuals with only two individuals each across all towns. This study also assessed the knowledge, perceptions, and willingness of urban residents to control IAP in their home yards using household surveys. A total of 240 household surveys were administered in the 12 towns. The results showed that more than half of the respondents (59%) had no knowledge of IAP, while 14% had neutral knowledge and only 2% had high knowledge. Forty percent of the respondents agreed that IAP pose a problem to the environment whilst 11% did not think IAP posed a problem to the environment, and 49% stated that they do not know. Most of the respondents (91%) perceived IAP positively, and stated that they benefit from the IAP, with the most mentioned benefit being shade (50%). Almost two-thirds of the respondents (65%) were willing to report on the IAP in their yards to the relevant authorities that deal with the control and management of IAP. Over half (56%) of the respondents were willing to have the IAP removed from their gardens, with the most stated reason for removal was because the IAP caused damage to property (13%). Respondents thought that the local government (35%) or district government (30%) should be responsible for the control and management of IAP. Overall, the study showed that IAP species were most common in residential land use type and affluent suburbs. These findings can assist the relevant authorities that deal with IAP, regarding which plant species, suburbs, and land use types to prioritise regarding awareness and investment for control and management. This will also help explore alternative indigenous species that can be used as replacements that may offer the same benefits derived from IAP by urban residents. , Thesis (MSc) -- Faculty of Science, Environmental Science, 2022
- Full Text:
- Date Issued: 2022-10-14
- Authors: Seboko, Tshepiso Collen
- Date: 2022-10-14
- Subjects: Invasive plants South Africa Eastern Cape , Land use South Africa Eastern Cape , Invasive plants Control South Africa Eastern Cape , Public opinion South Africa Eastern Cape , Urban ecology (Biology) South Africa Eastern Cape
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/${Handle} , vital:65669
- Description: Invasive alien plants (IAP) of different life forms have major effects on biodiversity, ecosystem functioning, economies, and livelihoods worldwide. There is evidence that IAP are rapidly increasing around the world, and the negative impacts associated with them are expected to worsen due to continuing land transformation, climate change, and urbanisation. Yet, information on the distribution, abundance, knowledge, and perceptions of IAP is limited, especially in small towns. Most previous research has largely focused on rural settings and larger cities, thus hindering the effective control and management of IAP in smaller urban settings. It is therefore important to assess the distribution of IAP to provide useful information to guide clearing and mitigation efforts to reduce the impacts and proliferation of IAP in smaller urban settings. Consequently, the aim of the study was to determine the distribution, composition, abundance, and perceptions of woody IAP in small towns in the Eastern Cape province of South Africa and assess how and why they may differ within and between towns. To achieve this aim, a drive by road survey was undertaken across all suburbs and land use types in 12 small towns located in the Eastern Cape province of South Africa. The 12 randomly selected small towns were, Adelaide, Alexandria, Barkley East, Bedford, Burgersdorp, Cathcart, Kirkwood, Middelburg, Paterson, Somerset East, St. Francis Bay and Willowmore. All woody IAP visible from the surveyed roads were counted across all suburbs and land use types within each town. A total of 38 427 woody IAP were enumerated, with 56 species across different land use types and suburbs in all towns. Affluent suburbs accounted for 58% of the IAP enumerated, while the Reconstructed Development Programme (RDP) suburbs accounted for only 5%. In terms of the land use type, most of the IAP were encountered in the residential areas (54%), as compared to, road verges (32%) and public urban green spaces (PUGS) (14%). Of the 12 towns, Middleburg had the highest number of woody IAP, with 5 573 individuals, while Paterson had the lowest number with 947. The most common IAP species across all towns was Melia azedarach with 4 384 individuals, followed by Pinus elliotti (4 051), and Jacaranda mimosifolia (3 640). Spathodea campanulata, Ardisia crenata, and Parkinsonia aculeata had the lowest number of individuals with only two individuals each across all towns. This study also assessed the knowledge, perceptions, and willingness of urban residents to control IAP in their home yards using household surveys. A total of 240 household surveys were administered in the 12 towns. The results showed that more than half of the respondents (59%) had no knowledge of IAP, while 14% had neutral knowledge and only 2% had high knowledge. Forty percent of the respondents agreed that IAP pose a problem to the environment whilst 11% did not think IAP posed a problem to the environment, and 49% stated that they do not know. Most of the respondents (91%) perceived IAP positively, and stated that they benefit from the IAP, with the most mentioned benefit being shade (50%). Almost two-thirds of the respondents (65%) were willing to report on the IAP in their yards to the relevant authorities that deal with the control and management of IAP. Over half (56%) of the respondents were willing to have the IAP removed from their gardens, with the most stated reason for removal was because the IAP caused damage to property (13%). Respondents thought that the local government (35%) or district government (30%) should be responsible for the control and management of IAP. Overall, the study showed that IAP species were most common in residential land use type and affluent suburbs. These findings can assist the relevant authorities that deal with IAP, regarding which plant species, suburbs, and land use types to prioritise regarding awareness and investment for control and management. This will also help explore alternative indigenous species that can be used as replacements that may offer the same benefits derived from IAP by urban residents. , Thesis (MSc) -- Faculty of Science, Environmental Science, 2022
- Full Text:
- Date Issued: 2022-10-14
Larval assemblages in intertidal habitats: the use of artificial and natural microhabitats
- Authors: Reddy, Seshnee
- Date: 2022-10-14
- Subjects: Larvae Habitat , Niche (Ecology) , Intertidal ecology South Africa Eastern Cape , Light trap , DNA barcoding , Artificial habitat , Larvae Effect of human beings on South Africa Eastern Cape , Urbanization South Africa Eastern Cape
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/364992 , vital:65668
- Description: Coastal habitats, and more specifically, intertidal habitats, host a unique range of biodiversity and are key areas for many fish and invertebrate species across one or more of their life stages. This is due to the provision of microhabitats which offer an escape from harsh environmental stressors and predation as well as increased food supply, hence increasing chances of survival. Due to the growing human population however, coastal habitats are being replaced by artificial structures (jetties, seawalls, piers, breakwaters) which partially or heavily fragment the natural environment through urbanisation-related expansion processes. These coastal infrastructures also have different physical properties from the natural environment and therefore tend to support different biological assemblages and can potentially alter the existing biodiversity and its functionality. The overall aim of this project was therefore to evaluate the use of artificial and natural intertidal microhabitats by fish and invertebrate larvae along the South African, Eastern Cape coastline. As independent case studies, fieldwork was conducted at an urban (Port Alfred Marina) and rocky shore (Kenton-on-Sea) site. Within each of these study sites, two replicated sheltered subsites were selected, which represented microhabitats. Samples were collected from these replicated microhabitats from September 2019 to February 2020 using light traps which targeted phototactic larval species, as well as a portable pump, for photo-neutral/negative taxa. All samples were preserved onsite in 99% ethanol and specimens were later counted and identified in the laboratory to the lowest possible taxonomic level using a stereomicroscope. Additionally, DNA barcoding was conducted on selected larval taxa for verification of morphological identification as well as contributing to the field of larval taxonomy through development of public database records. The barcoding technique was effective in positively identifying 96% and 58% of fish and invertebrate larvae sampled, respectively (overall identification success of 86%), to either family, genus or species level. Results of microhabitat use indicate higher larval abundances associated with artificial structures as compared to natural structures, with significant differences between the selected microhabitats within the rocky shores and the marina respectively, across months. High numbers of several early stage taxa were observed within the selected microhabitats in the marina, with Pinnotheres sp. (zoea) (Family: Pinnotheridae) being the most abundant invertebrate larval taxon collected at the artificial microhabitats of jetties and vertical walls. Fish larvae of Omobranchus woodi (preflexion) and Etrumeus whiteheadi (postflexion) were the most dominant at the selected artificial microhabitats within the marina. The DNA barcoding tool used in the current study to verify morphological identification proved to be instrumental in the accuracy of the reliable data collection of the early life stages present in these habitats. These results suggest that artificial structures may provide refugia for the vulnerable very early life stages of species and, in turn, play a potential facilitative role in reproductive and population connectivity which could result in replenishment of natural populations. It is therefore possible that these urban habitats could be considered as hubs for maintenance of coastal biodiversity. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2022
- Full Text:
- Date Issued: 2022-10-14
- Authors: Reddy, Seshnee
- Date: 2022-10-14
- Subjects: Larvae Habitat , Niche (Ecology) , Intertidal ecology South Africa Eastern Cape , Light trap , DNA barcoding , Artificial habitat , Larvae Effect of human beings on South Africa Eastern Cape , Urbanization South Africa Eastern Cape
- Language: English
- Type: Academic theses , Master's theses , text
- Identifier: http://hdl.handle.net/10962/364992 , vital:65668
- Description: Coastal habitats, and more specifically, intertidal habitats, host a unique range of biodiversity and are key areas for many fish and invertebrate species across one or more of their life stages. This is due to the provision of microhabitats which offer an escape from harsh environmental stressors and predation as well as increased food supply, hence increasing chances of survival. Due to the growing human population however, coastal habitats are being replaced by artificial structures (jetties, seawalls, piers, breakwaters) which partially or heavily fragment the natural environment through urbanisation-related expansion processes. These coastal infrastructures also have different physical properties from the natural environment and therefore tend to support different biological assemblages and can potentially alter the existing biodiversity and its functionality. The overall aim of this project was therefore to evaluate the use of artificial and natural intertidal microhabitats by fish and invertebrate larvae along the South African, Eastern Cape coastline. As independent case studies, fieldwork was conducted at an urban (Port Alfred Marina) and rocky shore (Kenton-on-Sea) site. Within each of these study sites, two replicated sheltered subsites were selected, which represented microhabitats. Samples were collected from these replicated microhabitats from September 2019 to February 2020 using light traps which targeted phototactic larval species, as well as a portable pump, for photo-neutral/negative taxa. All samples were preserved onsite in 99% ethanol and specimens were later counted and identified in the laboratory to the lowest possible taxonomic level using a stereomicroscope. Additionally, DNA barcoding was conducted on selected larval taxa for verification of morphological identification as well as contributing to the field of larval taxonomy through development of public database records. The barcoding technique was effective in positively identifying 96% and 58% of fish and invertebrate larvae sampled, respectively (overall identification success of 86%), to either family, genus or species level. Results of microhabitat use indicate higher larval abundances associated with artificial structures as compared to natural structures, with significant differences between the selected microhabitats within the rocky shores and the marina respectively, across months. High numbers of several early stage taxa were observed within the selected microhabitats in the marina, with Pinnotheres sp. (zoea) (Family: Pinnotheridae) being the most abundant invertebrate larval taxon collected at the artificial microhabitats of jetties and vertical walls. Fish larvae of Omobranchus woodi (preflexion) and Etrumeus whiteheadi (postflexion) were the most dominant at the selected artificial microhabitats within the marina. The DNA barcoding tool used in the current study to verify morphological identification proved to be instrumental in the accuracy of the reliable data collection of the early life stages present in these habitats. These results suggest that artificial structures may provide refugia for the vulnerable very early life stages of species and, in turn, play a potential facilitative role in reproductive and population connectivity which could result in replenishment of natural populations. It is therefore possible that these urban habitats could be considered as hubs for maintenance of coastal biodiversity. , Thesis (MSc) -- Faculty of Science, Zoology and Entomology, 2022
- Full Text:
- Date Issued: 2022-10-14