Impact of sustainable tax revenue and expenditure on the achievement of sustainable development goals in some selected African countries
- Authors: Kola, Benson Ajeigbe
- Date: 2023
- Language: English
- Type: text , Article
- Identifier: http://hdl.handle.net/11260/9234 , vital:73024
- Description: Abstract The study examined the impact of Sustainable Tax Revenue and Expenditure on the achievement of Sustainable Development Goals in African countries using secondary data. The dataset was extracted from the World Development Indicators database. The large gap between developed and developing countries when comparing the probability of them achieving the SDGs was the main motivation behind this study. Data retrieved from 45 countries comprised of both African and developed countries for the period 2010–2020 was analyzed using the Generalized Method of Moments technique. The results revealed that the coefficients of grants received, various forms of taxes, and other revenue have a positive effect on economic growth but a negative effect on poverty and unemployment for African and developed countries. This finding suggests that improvements in tax revenue generation, grants and other revenue accumulation across different sources boost economic performance and the welfare of individuals in the analyzed countries. The outcome is an indication that accumulating more grants from different sources will help to achieve sustainable development, improve financial stability, contributes to the economic growth and development in these countries. This study can guide policymakers, governments, international institutions, revenue bodies such as SARS and other stakeholders in their various planning and other decision-making endeavors. Governments and other policymakers must ensure the efficient generation and sustainable utilization of revenue generated from taxes and other revenues to spur the growth and development of their countries. They should have Growth-Sustainability-Oriented Fiscal Adjustment Programs and Sustainable Government Expenditure that can help push and redirect governments to achieve the SDGs in Africa.
- Full Text:
- Date Issued: 2023
- Authors: Kola, Benson Ajeigbe
- Date: 2023
- Language: English
- Type: text , Article
- Identifier: http://hdl.handle.net/11260/9234 , vital:73024
- Description: Abstract The study examined the impact of Sustainable Tax Revenue and Expenditure on the achievement of Sustainable Development Goals in African countries using secondary data. The dataset was extracted from the World Development Indicators database. The large gap between developed and developing countries when comparing the probability of them achieving the SDGs was the main motivation behind this study. Data retrieved from 45 countries comprised of both African and developed countries for the period 2010–2020 was analyzed using the Generalized Method of Moments technique. The results revealed that the coefficients of grants received, various forms of taxes, and other revenue have a positive effect on economic growth but a negative effect on poverty and unemployment for African and developed countries. This finding suggests that improvements in tax revenue generation, grants and other revenue accumulation across different sources boost economic performance and the welfare of individuals in the analyzed countries. The outcome is an indication that accumulating more grants from different sources will help to achieve sustainable development, improve financial stability, contributes to the economic growth and development in these countries. This study can guide policymakers, governments, international institutions, revenue bodies such as SARS and other stakeholders in their various planning and other decision-making endeavors. Governments and other policymakers must ensure the efficient generation and sustainable utilization of revenue generated from taxes and other revenues to spur the growth and development of their countries. They should have Growth-Sustainability-Oriented Fiscal Adjustment Programs and Sustainable Government Expenditure that can help push and redirect governments to achieve the SDGs in Africa.
- Full Text:
- Date Issued: 2023
A tale of two neglected systems-structure and function of the thin- and thick-walled sieve tubes in monocotyledonous leaves
- Authors: Botha, Christiaan E J
- Date: 2013
- Language: English
- Type: Article , text
- Identifier: vital:6499 , http://hdl.handle.net/10962/d1004514 , http://dx.doi.org/10.3389/fpls.2013.00297
- Description: There is a large body of information relating to the ontogeny, development and the vasculature of eudicotyledonous leaves. However, there is less information available concerning the vascular anatomy of monocotyledonous leaves. This is surprising, given that there are two uniquely different phloem systems present in large groups such as grasses and sedges. Monocotyledonous leaves contain marginal, large, intermediate, and small longitudinal veins that are interconnected by numerous transverse veins. The longitudinal veins contain two metaphloem sieve tube types, which, based upon their ontogeny and position within the phloem, are termed early (thin-walled) and late (thick-walled) sieve tubes. Early metaphloem comprises sieve tubes, companion cells and vascular parenchyma (VP) cells, whilst the late metaphloem, contains thick-walled sieve tubes (TSTs) that lack companion cells. TSTs are generally adjacent to, or no more than one cell removed from the metaxylem. Unlike thin-walled sieve tube (ST) -companion cell complexes, TSTs are connected to parenchyma by pore-plasmodesma units and are generally symplasmically isolated from the STs. This paper addresses key structural and functional differences between thin- and thick-walled sieve tubes and explores the unique advantages of alternate transport strategies that this 5–7 million years old dual system may offer. It would seem that these two systems may enhance, add to, or play a significant role in increasing the efficiency of solute retrieval as well as of assimilate transfer.
- Full Text:
- Date Issued: 2013
- Authors: Botha, Christiaan E J
- Date: 2013
- Language: English
- Type: Article , text
- Identifier: vital:6499 , http://hdl.handle.net/10962/d1004514 , http://dx.doi.org/10.3389/fpls.2013.00297
- Description: There is a large body of information relating to the ontogeny, development and the vasculature of eudicotyledonous leaves. However, there is less information available concerning the vascular anatomy of monocotyledonous leaves. This is surprising, given that there are two uniquely different phloem systems present in large groups such as grasses and sedges. Monocotyledonous leaves contain marginal, large, intermediate, and small longitudinal veins that are interconnected by numerous transverse veins. The longitudinal veins contain two metaphloem sieve tube types, which, based upon their ontogeny and position within the phloem, are termed early (thin-walled) and late (thick-walled) sieve tubes. Early metaphloem comprises sieve tubes, companion cells and vascular parenchyma (VP) cells, whilst the late metaphloem, contains thick-walled sieve tubes (TSTs) that lack companion cells. TSTs are generally adjacent to, or no more than one cell removed from the metaxylem. Unlike thin-walled sieve tube (ST) -companion cell complexes, TSTs are connected to parenchyma by pore-plasmodesma units and are generally symplasmically isolated from the STs. This paper addresses key structural and functional differences between thin- and thick-walled sieve tubes and explores the unique advantages of alternate transport strategies that this 5–7 million years old dual system may offer. It would seem that these two systems may enhance, add to, or play a significant role in increasing the efficiency of solute retrieval as well as of assimilate transfer.
- Full Text:
- Date Issued: 2013
Conserving pattern and process in the Southern Ocean: designing a Marine Protected Area for the Prince Edward Islands
- Lombard, A T, Reyers, B, Schonegevel, L Y
- Authors: Lombard, A T , Reyers, B , Schonegevel, L Y
- Date: 2007
- Language: English
- Type: text , Article
- Identifier: vital:7140 , http://hdl.handle.net/10962/d1011822
- Description: South Africa is currently proclaiming a Marine Protected Area (MPA) in the Exclusive Economic Zone (EEZ) of its sub-Antarctic Prince Edward Islands. The objectives of the MPA are to: 1) contribute to a national and global representative system of MPAs, 2) serve as a scientific reference point to inform future management, 3) contribute to the recovery of the Patagonian toothfish (Dissostichus eleginoides), and 4) reduce the bird bycatch of the toothfish fishery, particularly of albatrosses and petrels. This study employs systematic conservation planning methods to delineate a MPA within the EEZ that will conserve biodiversity patterns and processes within sensible management boundaries, while minimizing conflict with the legal toothfish fishery. After collating all available distributional data on species, benthic habitats and ecosystem processes, we used C-Plan software to delineate a MPA with three management zones: four IUCN Category Ia reserves (13% of EEZ); two Conservation Zones (21% of EEZ); and three Category IV reserves (remainder of EEZ). Compromises between conservation target achievement and the area required by the MPA are apparent in the final reserve design. The proposed MPA boundaries are expected to change over time as new data become available and as impacts of climate change become more evident.
- Full Text:
- Date Issued: 2007
- Authors: Lombard, A T , Reyers, B , Schonegevel, L Y
- Date: 2007
- Language: English
- Type: text , Article
- Identifier: vital:7140 , http://hdl.handle.net/10962/d1011822
- Description: South Africa is currently proclaiming a Marine Protected Area (MPA) in the Exclusive Economic Zone (EEZ) of its sub-Antarctic Prince Edward Islands. The objectives of the MPA are to: 1) contribute to a national and global representative system of MPAs, 2) serve as a scientific reference point to inform future management, 3) contribute to the recovery of the Patagonian toothfish (Dissostichus eleginoides), and 4) reduce the bird bycatch of the toothfish fishery, particularly of albatrosses and petrels. This study employs systematic conservation planning methods to delineate a MPA within the EEZ that will conserve biodiversity patterns and processes within sensible management boundaries, while minimizing conflict with the legal toothfish fishery. After collating all available distributional data on species, benthic habitats and ecosystem processes, we used C-Plan software to delineate a MPA with three management zones: four IUCN Category Ia reserves (13% of EEZ); two Conservation Zones (21% of EEZ); and three Category IV reserves (remainder of EEZ). Compromises between conservation target achievement and the area required by the MPA are apparent in the final reserve design. The proposed MPA boundaries are expected to change over time as new data become available and as impacts of climate change become more evident.
- Full Text:
- Date Issued: 2007
Olive Schreiner at 150: some thoughts on re-editing Cronwright's The Reinterment on Buffelskop
- Walters, Paul S, Fogg, W Jeremy M
- Authors: Walters, Paul S , Fogg, W Jeremy M
- Date: 2006
- Language: English
- Type: text , Article
- Identifier: vital:6124 , http://hdl.handle.net/10962/d1004708
- Description: [From the introduction]: The original edition of Cronwright’s The Reinterment on Buffelskop (1983) was produced by Guy Butler and Nick Visser to commemorate the centenary of the 1883 publication of The Story of an African Farm. The Butler-Visser text was a photographic reproduction of a typed carbon copy of the first part of Cronwright’s extant diaries plus a special diary he had kept covering in detail the events of the actual reinterment. (The originals are now at the National English Literary Museum [NELM].) Butler included a comprehensive and illuminating introduction to these texts, as well as – under separate soft cover – a set of “Provisional Notes” which draw deeply on his own and his family’s accumulated knowledge of Cradock, its environs and inhabitants. In addition, Butler and Visser included two passages excised by Cronwright from the typescript of his Life of Olive Schreiner: a word picture of Charles Heathcote, and the longer account of “The Nienaber Incident” – pages which deal with the execution of three innocent men at De Aar on 19 March 1901, and Cronwright’s subsequent attempts at legal reparation for them and their families. The substantive text of the Butler-Visser edition is often difficult to read because of the method of reproduction; moreover, because it also reproduces Cronwright’s emendations (in ink) of the typescript, it is frankly uninviting. Thus, when the NELM Council proposed a publication commemorating the 150th anniversary of Olive Schreiner’s birth on 24 March 1855, it seemed appropriate that a second attempt be made to give students of Olive Schreiner’s works easier access to Cronwright’s detailed account of this “bizarre, romantic” episode. Furthermore, from the perspective of text history, the typescript of the Reinterment antedates both Cronwright’s Life and The Letters of Olive Schreiner. Parts of it are clearly Cronwright’s preliminary ‘notes towards’ his Life, and, as Butler hypothesizes, the whole of the Reinterment might have been intended as a separate (and earlier) publication. Finally, the sarcophagus on Buffelskop is one of South Africa’s more noteworthy literary shrines: while the idea of re-editing an account of Olive Schreiner’s reinterment might be thought to be a futile exercise in intellectual recycling, our intention is that both husband and wife should live again through a rediscovery of the thoughts and feelings that led them to this dramatic final resting-place.
- Full Text:
- Date Issued: 2006
- Authors: Walters, Paul S , Fogg, W Jeremy M
- Date: 2006
- Language: English
- Type: text , Article
- Identifier: vital:6124 , http://hdl.handle.net/10962/d1004708
- Description: [From the introduction]: The original edition of Cronwright’s The Reinterment on Buffelskop (1983) was produced by Guy Butler and Nick Visser to commemorate the centenary of the 1883 publication of The Story of an African Farm. The Butler-Visser text was a photographic reproduction of a typed carbon copy of the first part of Cronwright’s extant diaries plus a special diary he had kept covering in detail the events of the actual reinterment. (The originals are now at the National English Literary Museum [NELM].) Butler included a comprehensive and illuminating introduction to these texts, as well as – under separate soft cover – a set of “Provisional Notes” which draw deeply on his own and his family’s accumulated knowledge of Cradock, its environs and inhabitants. In addition, Butler and Visser included two passages excised by Cronwright from the typescript of his Life of Olive Schreiner: a word picture of Charles Heathcote, and the longer account of “The Nienaber Incident” – pages which deal with the execution of three innocent men at De Aar on 19 March 1901, and Cronwright’s subsequent attempts at legal reparation for them and their families. The substantive text of the Butler-Visser edition is often difficult to read because of the method of reproduction; moreover, because it also reproduces Cronwright’s emendations (in ink) of the typescript, it is frankly uninviting. Thus, when the NELM Council proposed a publication commemorating the 150th anniversary of Olive Schreiner’s birth on 24 March 1855, it seemed appropriate that a second attempt be made to give students of Olive Schreiner’s works easier access to Cronwright’s detailed account of this “bizarre, romantic” episode. Furthermore, from the perspective of text history, the typescript of the Reinterment antedates both Cronwright’s Life and The Letters of Olive Schreiner. Parts of it are clearly Cronwright’s preliminary ‘notes towards’ his Life, and, as Butler hypothesizes, the whole of the Reinterment might have been intended as a separate (and earlier) publication. Finally, the sarcophagus on Buffelskop is one of South Africa’s more noteworthy literary shrines: while the idea of re-editing an account of Olive Schreiner’s reinterment might be thought to be a futile exercise in intellectual recycling, our intention is that both husband and wife should live again through a rediscovery of the thoughts and feelings that led them to this dramatic final resting-place.
- Full Text:
- Date Issued: 2006
Seasonal phenology of the diamondback moth, Plutella xylostella (L.), (Lepidoptera: Plutellidae), and its parasitoids on canola, Brassica napus (L.), in Gauteng province, South Africa
- Mosiane, M S, Kfir, Rami, Villet, Martin H
- Authors: Mosiane, M S , Kfir, Rami , Villet, Martin H
- Date: 2003
- Language: English
- Type: text , Article
- Identifier: vital:6856 , http://hdl.handle.net/10962/d1011139
- Description: Canola, Brassica napus L. (Brassicaceae), is a relativelynewcrop in SouthAfrica. Several insect pests, including diamondback moth, Plutella xylostella (L.) (Lepidoptera: Plutellidae), that attack cruciferous vegetables, also attack canola. The aims of this study were to determine the seasonal phenology of P. xylostella populations on canola, and the composition, relative abundance and seasonal phenology of parasitoids attacking P. xylostella on this crop. Diamondback moth adults were monitored with synthetic sex-pheromone traps. Larval and pupal populations of P. xylostella were monitored weekly for three years at Bapsfontein and Rietondale in Gauteng province. Samples of diamondback moth larvae, pupae and parasitoid cocoons were collected and transported to the laboratory. Parasitoids that emerged were identified and their incidence recorded. Berlese funnel catches were used as an indicator of the accuracy of the visual counts. The infestation level of P. xylostella larvae was high from May to August at Rietondale, while at Bapsfontein it was high from September to December. There was a high correlation (r=0.79, P<0.001) between pheromone trap catches and subsequent larval infestations at Bapsfontein. The pheromone traps indicated that diamondback moth adults were present throughout the year. Berlese funnel catches indicated that a large number of larvae, especially first instars, were overlooked during visual plant scouting. Parasitism rates were often very high, reaching 90–100 %. The following parasitoids were recorded from field-collected P. xylostella: the larval parasitoids Cotesia plutellae (Kurdjumov) (Hymenoptera: Braconidae) and Apanteles halfordi Ullyett (Hymenoptera: Braconidae), the larval/pupal parasitoids Diadegma mollipla (Holmgren) (Hymenoptera: Ichneumonidae) and Oomyzus sokolowskii (Kurdjumov) (Hymenoptera: Eulophidae), the pupal parasitoid Diadromus collaris (Gravenhorst) (Hymenoptera: Ichneumonidae), and the hyperparasitoids Mesochorus sp. (Hymenoptera: Ichneumonidae) and Pteromalus sp. (Hymenoptera: Pteromalidae). Cotesia plutellae was the most abundant parasitoid throughout the study.
- Full Text:
- Date Issued: 2003
- Authors: Mosiane, M S , Kfir, Rami , Villet, Martin H
- Date: 2003
- Language: English
- Type: text , Article
- Identifier: vital:6856 , http://hdl.handle.net/10962/d1011139
- Description: Canola, Brassica napus L. (Brassicaceae), is a relativelynewcrop in SouthAfrica. Several insect pests, including diamondback moth, Plutella xylostella (L.) (Lepidoptera: Plutellidae), that attack cruciferous vegetables, also attack canola. The aims of this study were to determine the seasonal phenology of P. xylostella populations on canola, and the composition, relative abundance and seasonal phenology of parasitoids attacking P. xylostella on this crop. Diamondback moth adults were monitored with synthetic sex-pheromone traps. Larval and pupal populations of P. xylostella were monitored weekly for three years at Bapsfontein and Rietondale in Gauteng province. Samples of diamondback moth larvae, pupae and parasitoid cocoons were collected and transported to the laboratory. Parasitoids that emerged were identified and their incidence recorded. Berlese funnel catches were used as an indicator of the accuracy of the visual counts. The infestation level of P. xylostella larvae was high from May to August at Rietondale, while at Bapsfontein it was high from September to December. There was a high correlation (r=0.79, P<0.001) between pheromone trap catches and subsequent larval infestations at Bapsfontein. The pheromone traps indicated that diamondback moth adults were present throughout the year. Berlese funnel catches indicated that a large number of larvae, especially first instars, were overlooked during visual plant scouting. Parasitism rates were often very high, reaching 90–100 %. The following parasitoids were recorded from field-collected P. xylostella: the larval parasitoids Cotesia plutellae (Kurdjumov) (Hymenoptera: Braconidae) and Apanteles halfordi Ullyett (Hymenoptera: Braconidae), the larval/pupal parasitoids Diadegma mollipla (Holmgren) (Hymenoptera: Ichneumonidae) and Oomyzus sokolowskii (Kurdjumov) (Hymenoptera: Eulophidae), the pupal parasitoid Diadromus collaris (Gravenhorst) (Hymenoptera: Ichneumonidae), and the hyperparasitoids Mesochorus sp. (Hymenoptera: Ichneumonidae) and Pteromalus sp. (Hymenoptera: Pteromalidae). Cotesia plutellae was the most abundant parasitoid throughout the study.
- Full Text:
- Date Issued: 2003
- «
- ‹
- 1
- ›
- »