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Development of an M-commerce security framework

  • Authors: Murufu, Mufudzi Anesu Chapman
  • Date: 2014
  • Subjects: Mobile commerce , Telecommunication systems
  • Language: English
  • Type: Thesis , Masters , MSc (Computer Science)
  • Identifier: http://hdl.handle.net/10353/833 , vital:26501 , Mobile commerce , Telecommunication systems
  • Description: Research shows how M-Commerce has managed to find its way to previously inaccessible parts of the world as a major Information and Communication Technologies (ICT) tool for development due to widespread introduction of mobile phones in remote areas. M-Commerce has offered valuable advantages: anytime, anywhere, more personal, more location-aware, more context-aware, more age aware, always online and instant connectivity. But this is not without its problems, of which security is high on the list. The security issues span the whole M-Commerce spectrum, from the top to the bottom layer of the OSI network protocol stack, from machines to humans. This research proposes a threat-mitigation modular framework to help address the security issues lurking in M-Commerce systems being used by marginalised rural community members. The research commences with a literature survey carried out to establish security aspects related to M-Commerce and to determine requirements for a security framework. The framework classifies M-Commerce security threat-vulnerability-risks into four levels: human behaviour and mobile device interaction security, mobile device security, M-Commerce access channel security, wireless network access security. This is followed by a review of the supporting structures or related frameworks that the proposed framework could leverage to address security issues on M-Commerce systems as ICT4D initiatives. The proposed security framework based on the requirements discovered is then presented. As a proof-of-concept, a case study was undertaken at the Siyakhula Living Lab at Dwesa in the Eastern Cape province of South Africa in order to validate the components of the proposed framework. Following the application of the framework in a case study, it can be argued that the proposed security framework allows for secure transacting by marginalised users using M-Commerce initiatives. The security framework is therefore useful in addressing the identified security requirements of M-Commerce in ICT4D contexts.
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  • Date Issued: 2014

Development of polymer templates for ZnO nanorods

  • Authors: Dobson, Stephen Robert
  • Date: 2014
  • Subjects: Polymers , Semiconductor industry
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:10556 , http://hdl.handle.net/10948/d1020805
  • Description: One of the biggest challenges for the semiconductor industry is the development of nanofabrication techniques that allow for the fabrication of structures on a scale tens of nanometers in size. This provides greater potential functionality at reduced costs. Established conventional techniques, such as photolithography, are unable to achieve features below 30 nm due to the inherent limitations of the wavelength of light sources currently available. For this reason block copolymers received considerable attention in order to overcome these challenges in lithographic technology. Block copolymers have an inherent processing advantage of self assembling into various nanoscopic structures such as spheres, cylinders and lamellae amongst others on a scale below 50 nm. The dimensions and structures are readily tuneable based on molecular weights (Mw) and compositions of the copolymers. However, to be usable within industry a great deal more research still needs to be conducted on the use and nature of block copolymers. In this study the block copolymer of poly(styrene-block-methylmethacrylate) (PS-b-PMMA) was investigated as a potential nano-mask for semiconductor growth. Research was conducted on thin films of PS-b-PMMA by altering the parameters influencing the kinetics and thermodynamic effects on the thin films, in order to produce a structure of cylinders of PMMA perpendicular to the substrate within a PS matrix on a silicon (Si) substrate. It is shown that thermally annealing the PS-b-PMMA thin films under conditions where there is no preferential interaction of the substrate or open surface with either components of the block copolymer (i.e. PS or PMMA with Si or ambient) and at an appropriate thin film thickness, perpendicular cylinders of PMMA within a PS matrix form in the thin films. The determined ideal thin film thickness is 32 nm, with non-preferential interaction attained between block and substrate by coating a poly(styrene-random-methylmethacrylate) (PS-r-PMMA) on the Si substrate and annealing within a vacuum. Additionally, acetic acid, as a known selective solvent of PMMA, is used to further process the thin film of PS-b-PMMA. Thus a final PS nano-mask containing pores with a diameter tens of nanometers in size is produced. The pores are shown to have an average diameter of 13.5 nm. Measurements were taken throughout the investigation using a scanning probe microscope (SPM) to determine surface topography and phase morphology of the PS-b-PMMA thin films. X-ray reflectometry (XRR) is used to measure film thickness. The research in this study shows that thin films of PS containing hexagonally arranged pores can be produced and could find potential use as a nano-mask for semiconductor growth.
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  • Date Issued: 2014

Diet and microhabitat use of the woodland dormouse Graphiurus murinus at the Great Fish River Reserve, Eastern Cape, South Africa

  • Authors: Lamani, Siviwe
  • Date: 2014
  • Language: English
  • Type: Thesis , Masters , MSc (Zoology)
  • Identifier: vital:11797 , http://hdl.handle.net/10353/d1019854
  • Description: The diet of the woodland dormouse Graphiurus murinus was studied in a riverine Combretum forest at the Great Fish River Reserve (Eastern Cape, South Africa). Food remains were collected seasonally from a maximum of 45 different nest boxes between December 2010 and November 2011. An overall mean of 1.32 ± 0.51 food categories (range 1–4) were identified in each nest box used as “larder” during the year. Dietary diversity and standardized diet breadth were low to intermediate, with a peak in summer and a nadir in winter. In terms of percentage occurrence, arthropods were dominant (99%) in all seasons, followed by molluscs (16%) and fruits (14%). When relative percentage occurrence and percentage weight were considered, arthropods were still dominant, but a slight decrease was observed in summer. Besides spiders (order Araneae), nine arthropod families were found in the diet of the woodland dormouse; Tenebrionidae (40%), Spirostreptidae (30%), Carabidae (15%) and Blattidae (14%) were the most dominant families in terms of percentage weight. Grewia robusta and Ziziphus mucronata were the only fruit species present in the diet. Pianka’s diet overlap indices were very high (>0.93), indicating that the diet of the woodland dormouse was similar between pairs of seasons. This study also investigated whether woodland dormice Graphiurus murinus positively select or avoid specific microhabitat types or structures, and whether a set of predictor variables related to microhabitat characteristics can explain the presence and rates of visits to specific trapping stations. Trapping was conducted seasonally, over 5 days, between June 2011 and April 2012. A grid of 96 stations (16 rows × 6 lines) was established. Trap stations were set at 10-m intervals. At each station two Sherman traps were placed. The 192 traps were distributed relatively equitably among four height categories (0–0.5 m, 0.51–1 m, 1.01–1.5 m, and 1.51–2.5 m). On average, trapping success was 4.70 ± 4.17 dormice per 100 traps. Dormice were trapped at an average height of 136 ± 64 cm, which was significantly higher than the average height at which traps were set (99 ± 75 cm). Bonferroni Z tests indicated that dormice positively selected areas with high canopy cover and connectivity, possibly to decrease predation risk. Generalized Linear Models showed that trap use and numbers of visits and different animals caught were positively associated with a high arboreal connectivity, hence supporting the hypothesis that woodland dormice may depend on wooden “corridors” for their movements.
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  • Date Issued: 2014

Diet of the yellow mongoose (Cynictis penicillata) in the Albany Thicket Biome of South Africa

  • Authors: Bizani, Mfundo
  • Date: 2014
  • Language: English
  • Type: Thesis , Masters , MSc (Zoology)
  • Identifier: vital:11796 , http://hdl.handle.net/10353/d1019840
  • Description: The dietary habits of the yellow mongoose Cynictis penicillata were studied in the Albany Thicket Biome of South Africa (Great Fish River Reserve, Eastern Cape). The diet was investigated through the analysis of 1,056 scats that were sampled over a period of 7 years (2005−2009 and 2011−2012) mainly in three similar sites (Kelarny, Grasslands and Junction 10) that were used by at least three families or groups of yellow mongooses. Scats were collected near latrine sites, labelled and stored in a freezer. In the laboratory, scats were oven dried for a period of 24 hours at 50 C. Diet was determined by identifying undigested food remains in the scats. Hair samples were examined under the compound microscope to identify which mammals were ingested. In the field, both arthropod and small mammal abundance were determined in order to evaluate whether yellow mongooses are opportunistic or specialist feeders. Furthermore, inter-annual (2006–2008) and inter-group/inter-site variations in the diet were assessed. Based on faecal analysis, arthropods were the principal prey, while small mammals acted as supplementary food item. Other food categories like vegetation, reptiles and birds were only ingested or preyed upon infrequently. Intermediate dietary diversity, and low standardised diet breadth indices were obtained for all seasons, as well as for the whole sampling period. The diet overlaps calculated for pairs of seasons were very high and did not differ substantially. However, the diet of the yellow mongoose varied seasonally, yearly and between groups (sites), mostly due to variations in arthropod and small mammal consumption. Food availability displayed an increase in biomass of both small mammals and arthropods in summer and autumn. Results obtained in this study could suggest that the yellow mongoose at the GFRR is insectivorous by preferring to feed on insects (and arthropods in general) when both insects and rodents are abundant. However the fact that its diet varies both seasonally, yearly and locally, as well as the presence of remains of other food categories in the scats, indicates that this species is rather an opportunistic, generalist feeder than an insect specialist.
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  • Date Issued: 2014

Dietary aspects of establishing a mainland-based colony of the endangered African Penguin (Spheniscus demersus) in St Francis Bay, South Africa

  • Authors: Voogt, Nina Margaret
  • Date: 2014
  • Subjects: African penguin -- South Africa -- Cape Saint Francis , African penguin -- Food -- South Africa -- Algoa Bay , African penguin -- Habitat suitability index models -- South Africa -- Cape Saint Francis , Stable isotopes
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:5875 , http://hdl.handle.net/10962/d1013115
  • Description: Cape St Francis, Eastern Cape, has been identified as one of four potential sites for establishing a mainland-based African penguin (Spheniscus demersus) colony. This thesis comprises three main components: a verification of a preparation method for stable isotope samples from penguin feathers; a dietary analysis of the penguins on Bird Island, Algoa Bay, though stable isotope analysis of whole blood and feathers (2012 and 2013); and an estimation of available fish surplus that could potentially support a colony of penguins at Cape St Francis. Each component contributes towards the next, all building towards answering the main research question: Will there be enough food around St Francis Bay to support a colony of penguins and sustain the already established fisheries industry within the bay? Stable isotope analysis of whole blood and feathers from breeding adults and whole blood from juveniles provided insight into the variability of African penguins’ diets at different stages in their life history. Stable isotope mixing models indicated that the predicted proportions that each prey species could potentially contribute to diet conflicted with published stomach sample data. This might arise from inaccurate trophic enrichment factors used in the model, or from systematic biases in the published stomach sampling techniques, or both. Dietary sexual dimorphism was not demonstrated by the isotope signatures of breeding penguins. Based on official catch data, the fisheries activity on the south coast, and especially around the potential colony site at St Francis, is much lower than around the west coast’s penguin colonies. The model provided a first-order estimate for fish supply around the potential colony site at St Francis both at a large coastal scale and a local small scale. At both scales the estimate indicated an ample availability of fish at current fishing levels. The model in Chapter 4 can also be applied to refining the assessments of other potential colony sites on the south coast. In conclusion, the south coast is a promising area for a new colony of penguins in terms of food availability. There is relatively low fishing activity in the area and, as suggested by the large-scale model in Chapter 4, an ample fish resource. The final chapter briefly discusses factors that need to be considered before attempting to establish a mainland-based colony of African penguins.
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  • Date Issued: 2014

Director's duties under the Companies Act 71 of 2008

  • Authors: van Tonder, Jan-Louis
  • Date: 2014
  • Subjects: South Africa -- Companies Act, 2008 Corporation law -- South Africa , Commercial law -- South Africa
  • Language: English
  • Type: Thesis , Masters , LLM
  • Identifier: http://hdl.handle.net/10948/47892 , vital:40397
  • Description: This research focuses on an analysis of the prescribed standards of directors’ conduct provision. The thesis of the dissertation is to analyse what this provision introduces into statute. Previously, the fiduciary duties and the duty of care and skill were regulated by the common law and case law. In May 2004 the Department of Trade and Industry released a policy document entitled South African Company Law for the 21st Century Guidelines for Corporate Law Reform. The policy document acknowledged that South Africa had no extensive statutory dispensation that covered the duties of directors. The policy document recognised the need to bring South African company law in line with international trends and to reflect and accommodate the changing environment for businesses locally and internationally. For the first time in South Africa’s corporate law history, the Companies Act 71 of 2008 partially codifies the fiduciary duties of directors, the duty of care and skill and introduces the business judgment rule into South African company law. The research establishes what the standards of conduct are that are expected of directors and analyses the meaning of these duties in the standards of directors’ conduct provision. The research examines whether the duties introduced in the standards of conduct provision are aligned to the common law principles. It will consider whether the standards of conduct provision amends the common law principles, adds anything new or narrows the common law duties in its statutory format.
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  • Date Issued: 2014

Distribution of heavy minerals sand in Namalope deposit, Moma district, Mozambique

  • Authors: Assane, Ali Ossufo
  • Date: 2014
  • Subjects: Heavy minerals -- Mozambique -- Moma District , Prospecting -- Mozambique -- Moma District , Mines and mineral resources -- Mozambique -- Moma District , Ilmenite -- Research , Zircon -- Research , Rutile -- Research
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:5056 , http://hdl.handle.net/10962/d1012169 , Heavy minerals -- Mozambique -- Moma District , Prospecting -- Mozambique -- Moma District , Mines and mineral resources -- Mozambique -- Moma District , Ilmenite -- Research , Zircon -- Research , Rutile -- Research
  • Description: The spatial distribution of heavy minerals along the mine paths 2014 and 2015 at the wet concentrate plant B shows an increase of heavy minerals sand concentration northwards and slime contents southwards, and it is commonly associated with depth and grain sorting; the increase of heavy minerals concentration with depth is considered to be from the surface formed by Unit 6 to the bottom of Unit 7. The Unit 82 is characterized by low heavy minerals concentrations and high slime contents declining northwards. The mineral proportion estimation suggests that ilmenite is the most abundant heavy mineral in the entire area followed by zircon, rutile and mozanite, and some accessory minerals such as chromite, kyanite, staurolite, tourmaline, epidote, spinel and quartz. The ilmenite occurrence is divided into ilmenite low (< 53% TiO₂) and high (> 53% TiO₂); the ilmenite high with zircon and rutile shows tendency to increase northwards while ilmenite low increase southwards. Zircon, monazite, rutile, chromite, kyanite and staurolite show low variability, which is probably associated with high resistance of minerals for abrasion during transportation and diagenesis. The depositional model of the Namalope deposit, in the flat area and wet concentrate plant B in particular, suggests deposition in a shallow marine environment associated with regression for deposition of Unit 6, 7 and 9 and transgression during deposition of Unit 82. The spatial distribution of heavy minerals in the Namalope deposit and its environment of deposition are the key points for discovery of new deposits around the Namalope with the same characteristic of mineral assemblage and they are used for mine strategic plans such as update block model and mine design.
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  • Date Issued: 2014

Distribution of iron-titanium oxides in the vanadiferous main magnetite seam of the upper zone : Northern limb, Bushveld complex

  • Authors: Gwatinetsa, Demand
  • Date: 2014
  • Subjects: Igneous rocks -- South Africa -- Bushveld Complex , Sulfide minerals -- South Africa -- Bushveld Complex , Vanadium -- South Africa -- Bushveld Complex , Titanium dioxide -- South Africa -- Bushveld Complex , Ferric oxide -- South Africa -- Bushveld Complex , Geology -- South Africa -- Bushveld Complex , Mineralogy -- South Africa -- Bushveld Complex , Mines and mineral resources -- South Africa
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:5063 , http://hdl.handle.net/10962/d1013281
  • Description: The main magnetite seam of the Upper Zone of the Rustenburg Layered Suite (SACS, 1980) on the Bushveld Complex is known to host the world‘s largest vanadium bearing titaniferous iron ores. The vanadiferous titanomagnetites, contain vanadium in sufficient concentrations (1.2 - 2.2 per cent V₂O₅) to be considered as resources and vanadium has been mined historically by a number of companies among them Anglo-American, Highveld Steel and Vanadium and VanMag Resources as well as currently by Evraz Highveld Steel and Vanadium Limited of South Africa. The titanomagnetites contain iron ore in the form of magnetite and titanium with concentrations averaging 50-75 per cent FeO and 12-21 per cent TiO₂. The titaniferous iron ores have been historically dismissed as a source of iron and titanium, due to the known difficulties of using iron ore with high titania content in blast furnaces. The economic potential for the extractability of the titaniferous magnetites lies in the capacity of the ores to be separated into iron rich and titanium rich concentrates usually through, crushing, grinding and magnetic separation. The separatability of iron oxides and titanium oxides, is dependent on the nature in which the titanium oxide occurs, with granular ilmenite being the most favourable since it can be separated from magnetite via magnetic separation. Titanium that occurs as finely exsolved lamellae or as iron-titanium oxides with low titania content such as ulvospinel render the potential recoverability of titanium poor. The Upper Zone vanadiferous titanomagnetites contain titanium in various forms varying from discrete granular ilmenite to finely exsolved lamellae as well as occurring as part of the minerals ulvospinel (Fe₂TiO₄) and titanomagnetite (a solid solution series between ulvospinel and magnetite) . Discrete ilmenite constitutes between 3-5 per cent by volume of the massive titanomagnetite ores, and between 5-10 per cent by volume of the magnetite-plagioclase cumulates with more than 50 per cent opaque oxide minerals. The purpose of this research was to investigate the mineralogical setting and distribution of the iron and titanium oxides within the magnetitite layers from top to bottom as well as spatially along a strike length of 2 000m to determine the potential for the titanium to be extracted from the titanomagnetite ores. The titanomagnetites of the Upper Zone of the Bushveld Complex with particular reference to the Northern Limb where this research was conducted contains titanium oxides as discrete ilmenite grains but in low concentrations whose potential for separate economic extraction will be challenging. The highest concentration of titanium in the magnetite ores is not contained in the granular ilmenite, but rather in ulvospinel and titanomagnetite as illustrated by the marked higher concentration of TiO₂ in the massive ores which contain less granular ilmenite in comparison to the disseminated ores which contain 3 to 8 percentage points higher granular ilmenite than the massive ores. On the scale of the main magnetite seam, the TiO₂ content increases with increasing stratigraphic height from being completely absent in the footwall anorthosite. The V₂2O₅ content also increases with stratigraphic height except for in one of the 3 boreholes where it drops with increasing height. The decrease or increase patterns are repeated in every seam. The titanomagnetites of the main magnetite seam display a variety of textures from coarse granular magnetite and ilmenite, to trellis ilmenite lamellae, intergranular ilmenite and magnesian spinels and fine exsolution lamellae of ulvospinel and ferro-magnesian spinels parallel to the magnetite cleavage. The bottom contact of the main magnetite seam is very sharp and there is no titanium or vanadium in the footwall barely 10cm below the contact. Chromium is present in the bottom of the 4 layers that constitute the main magnetite seam and it upwards decreases rapidly. In boreholes P21 and P55, there are slight reversals in the TiO₂ and V₂O₅ content towards the top of the magnetite seams.
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  • Date Issued: 2014

Diversity management practices at Lovedale College

  • Authors: Chola, Zolani
  • Date: 2014
  • Subjects: Diversity in the workplace -- South Africa -- King William's Town , Public universities and colleges -- South Africa -- King William's Town
  • Language: English
  • Type: Thesis , Masters , MTech
  • Identifier: vital:9392 , http://hdl.handle.net/10948/d1021163
  • Description: The global working environment has altered dramatically over the last decade and in particular, the workforce has begun to consist of many diverse individuals. The world has become a global marketplace, with boundaries between countries becoming increasingly vague and permeable. Advances in technology and the advent of a global economy have brought people from different countries closer together. Globalisation has precipitated many challenges in modern organisations, and one of these challenges is workforce diversity. Workforces in organisations differ in terms of gender, age, race, ethnicity and sexual orientation. Globally, countries are faced with the spiralling challenge of skills shortages and there is an expanding competition for skilled workers, specifically for those who possess scarce skills. This leads to an expatriation of skills, creating a natural increase in workforce diversity that expands beyond local ethnicity and language. This affects all organisations, including academic institutions such as universities, universities of technology and public further education and training colleges. Given this challenge organisations, educational institutions and other entities are investigating ways to better deal or serve their constituents. Lovedale PFET College is a public further education and training college that provides skills to young South Africans, specifically vocational related skills. The main research problem of this study was to identify the recommended diversity management best practices that characterise effective organisations and determine the extent to which these practices are applied at Lovedale PFET College. In order to address the problem, a theoretical study was conducted which focused on identifying the recommended diversity management best practices. In addition, interviews were conducted with managers at Lovedale College to gain an understanding of their perspective on diversity management. Based on the combined main points gleaned from theory and the interviews, a questionnaire was developed and administered to both academic and support staff at Lovedale PFET College to obtain their perceptions of the diversity practices and outcomes at the college. The results of the survey revealed that Lovedale PFET College could improve on the implementation of best practices in diversity management. Specifically, attention could be given to diversity education and training, and diversity management policies and procedures.
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  • Date Issued: 2014

DNS traffic based classifiers for the automatic classification of botnet domains

  • Authors: Stalmans, Etienne Raymond
  • Date: 2014
  • Subjects: Denial of service attacks -- Research , Computer security -- Research , Internet -- Security measures -- Research , Malware (Computer software) , Spam (Electronic mail) , Phishing , Command and control systems
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:4684 , http://hdl.handle.net/10962/d1007739
  • Description: Networks of maliciously compromised computers, known as botnets, consisting of thousands of hosts have emerged as a serious threat to Internet security in recent years. These compromised systems, under the control of an operator are used to steal data, distribute malware and spam, launch phishing attacks and in Distributed Denial-of-Service (DDoS) attacks. The operators of these botnets use Command and Control (C2) servers to communicate with the members of the botnet and send commands. The communications channels between the C2 nodes and endpoints have employed numerous detection avoidance mechanisms to prevent the shutdown of the C2 servers. Two prevalent detection avoidance techniques used by current botnets are algorithmically generated domain names and DNS Fast-Flux. The use of these mechanisms can however be observed and used to create distinct signatures that in turn can be used to detect DNS domains being used for C2 operation. This report details research conducted into the implementation of three classes of classification techniques that exploit these signatures in order to accurately detect botnet traffic. The techniques described make use of the traffic from DNS query responses created when members of a botnet try to contact the C2 servers. Traffic observation and categorisation is passive from the perspective of the communicating nodes. The first set of classifiers explored employ frequency analysis to detect the algorithmically generated domain names used by botnets. These were found to have a high degree of accuracy with a low false positive rate. The characteristics of Fast-Flux domains are used in the second set of classifiers. It is shown that using these characteristics Fast-Flux domains can be accurately identified and differentiated from legitimate domains (such as Content Distribution Networks exhibit similar behaviour). The final set of classifiers use spatial autocorrelation to detect Fast-Flux domains based on the geographic distribution of the botnet C2 servers to which the detected domains resolve. It is shown that botnet C2 servers can be detected solely based on their geographic location. This technique is shown to clearly distinguish between malicious and legitimate domains. The implemented classifiers are lightweight and use existing network traffic to detect botnets and thus do not require major architectural changes to the network. The performance impact of implementing classification of DNS traffic is examined and it is shown that the performance impact is at an acceptable level.
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  • Date Issued: 2014

Domestic tax law v double tax treaties in the context of controlled foreign companies

  • Authors: Froom, Natalie Marie
  • Date: 2014
  • Subjects: Taxation -- Law and legislation -- South Africa , Fiscal policy -- South Africa
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: http://hdl.handle.net/10948/3559 , vital:20442
  • Description: The South African fiscal legislators have found it necessary to introduce anti-avoidance legislation which governs controlled foreign companies in order to counteract schemes devised by taxpayers where companies are established outside South Africa for the purpose of diverting income from the South African fiscal net. Whilst the enforcement of such legislation does have merit in that the intention behind the introduction of such domestic legislation is to prevent the erosion of the South African tax base, it is submitted that this does pose a problem from an international perspective. The objective of this treatise is to conduct a critical analysis of how compatible the South African fiscal legislation which governs controlled foreign companies is with the provisions of the double taxation agreement as prescribed in terms of the OECD Model Tax Convention (which was published in July 2010). In addition, the aim of this study is to deduce whether the purpose of the double taxation agreement is not only the avoidance of juridical double taxation but also that it addresses the avoidance of economic double taxation. This will assist in determining whether domestic controlled foreign company legislation (as embodied in section 9D of the Income Tax Act 58 of 1962) conflicts with the purpose of the double taxation agreement. By conducting an extensive research study and by depicting a certain scenario which addresses the issue at hand, the following is concluded: The tax treatment of the business profits generated by a controlled foreign company resident in a State outside South Africa and which have been generated from active business operating activities, is held to be in agreement with the provisions of the double taxation agreement. By contrast, the tax treatment of the controlled foreign company’s passive income in the form of interest income, is found not to correlate with the aforesaid agreement. As will be demonstrated in the chapters that follow, the controlled foreign company’s interest income is subjected to economic double taxation in terms of the scenario depicted in this treatise. This means that such income is taxed twice in the hands of two different taxpayers in two different States. As a result of this it is submitted that the following problem arises: Because section 9D of the Income Tax Act causes economic double taxation to occur (as illustrated in the previous paragraphs) and owing to the fact that the purpose of the double taxation agreement is the avoidance of economic double taxation, it can be shown that the section 9D domestic legislation conflicts with the terms of the double taxation agreement. This conflict is considered to be an area of concern because a contravention of the purpose of the double taxation agreement is regarded as a breach of the Contracting States’ international obligations in terms of the aforesaid agreement. It is further submitted that paragraph 23 of the OECD Commentary on article 1 and paragraph 14 of the OECD Commentary on article 7 are incorrect when they express the sentiment that domestic controlled foreign company legislation does not conflict with the provisions of the double taxation agreement. It is proposed that this be corrected to state the contrary.
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  • Date Issued: 2014

Dreamscape and death : an analysis of three contemporary novels and a film

Education is an essential service

  • Authors: Geyer, Simone
  • Date: 2014
  • Subjects: Collective bargaining -- Education -- South Africa , Right to education -- South Africa
  • Language: English
  • Type: Thesis , Masters , LLM
  • Identifier: vital:10254 , http://hdl.handle.net/10948/d1020875
  • Description: This treatise investigates the extent to which education could be declared an essential service. This is informed by an ongoing public perception that education is in a crisis as a result of the ease within which teachers embark on wildcat strikes, the level of absenteeism in schools, the manner in which communities prevent learners from attending school to place pressure on the state to meet service delivery demands, the lack of professionalism among teachers and the performance of our learners in achieving international benchmarks of results. The treatise critically explores the debate, in the South African context, on the need to declare education as an essential service in South Africa. This is done by examining the international benchmarks set by the International Labour Organization (ILO) in relation to essential services and what motivating reasons exist, if any, to proceed with declaring education as an essential service. There is a dire need to find a balance between the teachers’ right to strike and the learners’ right to basic education. At the moment there is a threat to this balance with the rights of teachers appearing to override those of learners and this has a negative impact on the learning outcomes and stability in education. The question that arises is what measures must the South African government put in place to ensure that the fundamental rights to education are not compromised. If the current situation continues to prevail it has the danger of retarding the development of a society in transition. There is a need for urgent intervention that takes on a consensus-based approach of identifying education as an essential priority in the interests of all. Can this be achieved by developing a minimum service level agreement for education that outlines which levels of teachers may go on strike? Can policy be regulated that outlines the duties of principals and deputy principals as those who are in the authority of the state and as such may not go on a strike? Can this be achieved without compromising the rights of any citizen as guaranteed in the Constitution of South Africa? The solution that this treatise provides to these vexing questions attempts to balance the rights of teachers with those of learners with a view to normalizing and stabilizing education in South Africa. It recommends that policy be set in place for principals and deputy principal that identifies them as part of those public servants who are in the authority of the state and therefore may not embark on a strike. This will enable the state to gain control of striking situations in education to ensure that there is still authority at the schools to maintain some level of minimum service, especially where there are very young learners. At the same time this will not be so severe as to render a strike in education ineffective for the teachers’ not to be able to exert force on the state to achieve improved conditions of service for themselves.
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  • Date Issued: 2014

Educational needs of the financial planning industry

  • Authors: Palframan, Jaqueline Birgitta
  • Date: 2014
  • Subjects: Financial planning industry , Financial planners
  • Language: English
  • Type: Thesis , Masters , MCom
  • Identifier: vital:9327 , http://hdl.handle.net/10948/d1020986
  • Description: The South African financial planning industry experienced a rapid growth from its generic beginnings in the 1970’s to the vast levels of specialisation taking place in the 21st century. Financial planning, akin to the medical profession, is arguably one of the most critical areas of influence in the personal lifestyle planning of individuals given the increasing longevity brought about by the medical profession. Early transgressions and irregularities, as in the case of most industries, brought about the introduction of the Financial Advisory and Iintermediary Services (FAIS) Act in 2004 to regulate, transform and restructure the industry. Since the introduction of the Act, compliance with the legislation and obtaining the appropriate qualifications have become a major focus for financial planners. This groundbreaking academic research involves an assessment of the educational needs of graduates in the financial planning industry including an evaluation of the relative importance of the subject fields, management competencies and skills required in the field of financial planning with specific reference to the financial planning programmes offered by the HEIs in South Africa. The purpose of this study can be phrased in a threefold manner: Firstly, to assess at programme level the theoretical and practical relevancy of the HEIs financial planning programme content relative to the present and immediate future normative requirements of the financial planning profession; Secondly, to assess whether the academic programmes address the critical skills shortage in financial planning by determining the appropriate qualification delivery in terms of academic and practical learning to develop the appropriate management competencies; and Thirdly, based on the findings of this research, to address any gaps pertaining to the financial planning programme content and management competency and skills levels, thereby contributing to the body of knowledge pertaining to financial planning education in order to be relevant and responsive in servicing the financial services sector. To give effect to the problem statement and to validate the research propositions, a mixed methods design within the pragmatic research paradigm was used. A relatively new and innovative mixed methods approach, namely Real-time Delphi (RTD) procedures of sourcing professional expert opinion enabled the collection of qualitative and quantitative data for data triangulation. The RTD methodology which seeks the pooled intelligence from a group of selected experts is also capable of determining future requirements rather than only the current practice. This is the first academic study of its kind in South Africa utilising the RTD methodology.
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  • Date Issued: 2014

Educators’ perceptions of foundation phase mathematics Curriculum Assessment Policy Statements (CAPS)

  • Authors: Mnqatu, Fiola Wayne
  • Date: 2014
  • Subjects: Curriculum evaluation -- South Africa , Curriculum planning -- South Africa , Mathematics -- Study and teaching --South Africa
  • Language: English
  • Type: Thesis , Masters , M Ed
  • Identifier: http://hdl.handle.net/10353/1358 , vital:26549 , Curriculum evaluation -- South Africa , Curriculum planning -- South Africa , Mathematics -- Study and teaching --South Africa
  • Description: The aim of the study was to investigate the educators’ perceptions of the Foundation Phase Mathematics Curriculum Assessment Policy Statements (CAPS). This was a case study of eight educators in two primary schools based in Cradock in the Eastern Cape Province of South Africa. There were six main findings. First, all participants displayed a good general knowledge of CAPS. They saw CAPS as different from NCS in that the former is content driven as opposed to outcomes driven in the latter. Second, all participants were happy that CAPS specifies what is to be taught grade by grade as opposed to NCS which specified outcomes and required educators to construct the content. Third, a feature which participants liked was the weighting of different components of the subjects taught. This was seen as an important guideline that indicates how much time should be spent on each component. Fourth, participants understood that CAPS is not a new curriculum; it is an amendment of the NCS. As such educators used the same teaching strategies and methods. Fifth, participants had reservations about the CAPS assessment guidelines as they were the same as those of the NCS and felt that the guidelines which require educators to discuss assessment criteria with children were not suitable for children in Foundation Phase. Sixth, participants were happy with the CAPS programme of assessment and workbooks .They felt the programme guides their teaching while the workbooks complement their teaching. It can be concluded that educators, on the whole, held positive perceptions about CAPS. They saw it as explicit about the content that is to be taught, and it has clear guidelines about assessment procedures. For this reason it can be seen as an improvement on the NCS. Given the findings, it can be recommended that further research be carried out on how educators’ understanding of CAPS is translated into practical teaching and learning in the classroom. To improve the delivery of CAPS, the Education Department must devise strategies aimed at educator empowerment activities that will enhance their work performance.
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  • Date Issued: 2014

Effect of diet and sex-sorting on growth and gonad development in farmed South African abalone, Haliotis midae

  • Authors: Ayres, Devin William Philip
  • Date: 2014
  • Subjects: Haliotis midae -- South Africa , Haliotis midae fisheries -- South Africa , Abalone culture -- South Africa , Abalones -- Physiology -- South Africa , Abalones -- South Africa -- Growth , Abalones -- Feeding and feeds -- South Africa
  • Language: English
  • Type: Thesis , Masters , MSc
  • Identifier: vital:5357 , http://hdl.handle.net/10962/d1010856 , Haliotis midae -- South Africa , Haliotis midae fisheries -- South Africa , Abalone culture -- South Africa , Abalones -- Physiology -- South Africa , Abalones -- South Africa -- Growth , Abalones -- Feeding and feeds -- South Africa
  • Description: Abalone, Haliotis midae, farmers in South Africa that feed formulated diets reported a periodic drop in abalone growth during periods of increased gonad development. A large drop in abalone biomass was noticed after presumed spawning events. This study was aimed to determine the effect of diet and sex-sorting on gonad development in abalone. Experiments were conducted on a commercial abalone farm from July 2012 to the end of June 2013. Isonitrogenous and isoenergetic diets were formulated with two protein sources. A fishmeal and soybean meal (S-diet) diet and a fishmeal only (F-diet) diet were fed to abalone (50 - 70 g abalone⁻¹) over 12 months. Weight and length gain, gonad bulk index (GBI), visceral index (%) and meat mass index (%) were determined monthly and seasonally. A histological study on the female gonads was conducted. This study also included an experiment to test the effect of sex-sorting (70 - 80 g abalone⁻¹) on growth and body composition with treatments including males (M), females (F) and equal numbers of males and females (MF). Weight gain and length gain were faster in S-diet-fed abalone (RM-ANOVA, F ₍₁, ₁₆₎ = 7.77, p = 0.01; F ₍₁, ₆₉₎ = 49.9, p < 0.001, respectively). Gonad development was significantly affected by the inclusion of soybean meal with S-diet-fed abalone showing higher GBI-values than F-diet-fed abalone (RM-ANOVA, F ₍₁, ₃₃)= 16.22, p = 0.0003). Male abalone had higher GBI-values than females (RM-ANOVA, F ₍₁, ₃₃₎ = 39.87, p < 0.0001). There was no significant difference in average feed conversion ratio (FCR) between diets over time (RM-ANOVA, F ₍₁, ₂₁₎ = 0.008, p = 0.97). However, average FCR-values were significantly highest between November 2012 and March 2013, the presumed spawning season. The visceral mass (gut and gonad) as a proportion of whole mass (visceral index, %) was significantly higher in abalone fed the S-diet (RM-ANOVA; F ₍₁, ₆₉₎ = 68.06, p < 0.0001). There was no difference in meat mass index (%) between diets for both male and female abalone (RM-ANOVA; F ₍₇, ₂₄₈₎ = 0.80, p = 0.60; F ₍₇, ₂₄₁₎ = 1.7, p = 0.11,respectively). Meat mass index significantly decreased from September 2012 to February 2013 coinciding with the period of high GBI-values. The distribution of oocyte maturity stages differed between diets. The majority of oocytes within S-diet-fed abalone were fully mature stage 8 oocytes compared to a majority of stage 7 oocytes in F-diet-fed abalone. Histology corroborated peaks in GBI-values for abalone fed both diets. There was no significant difference in growth, GBI, visceral index (%) and meat mass index (%) between abalone sorted into monosex and mixed-sex populations. Thus, the presence of the opposite sex did not have an effect on growth and gonad mass in H. midae. The phytoestrogens daidzin, glycitin, genistin, daidzein, glycitein and genistein were present in soybean meal and only traceable amounts were found in the F-diet. This study provided evidence that soybean meal present in formulated feed affected growth and gonad development in H.midae. The difference in the distribution of the maturity stages of oocytes was affected by diet. Sex-sorting abalone into monosex and mixed-sex populations had no influence on weight and length gain and gonad development.
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  • Date Issued: 2014

Effect of irrigation farming potential on commercialization of smallholder farming in the Eastern Cape Province of South Africa

  • Authors: Sipoko, Nomava
  • Date: 2014
  • Subjects: Irrigation farming -- South Africa -- Eastern Cape , Farms, Small -- South Africa -- Eastern Cape , Agriculture -- Economic aspects
  • Language: English
  • Type: Thesis , Masters , MSc Agric (Agricultural Economics)
  • Identifier: vital:11218 , http://hdl.handle.net/10353/d1019772 , Irrigation farming -- South Africa -- Eastern Cape , Farms, Small -- South Africa -- Eastern Cape , Agriculture -- Economic aspects
  • Description: Enhancement of smallholder production to improve rural livelihood is an important policy goal in developing countries. Research findings indicate that smallholder production can be improved through establishment of new smallholder irrigation schemes, and the rehabilitation of abandoned ones. Smallholder irrigation has a potential to contribute significantly in shifting smallholder farming to commercial farming. Although the roles of irrigating farmers are clearly defined, smallholder farmer’s development results in South Africa have been disappointing. The performance of smallholder irrigation is unsatisfactory. Smallholder irrigation has failed to improve the standard of living and livelihoods of smallholder farmers in South Africa. The majority of farmers are still producing at subsistence level. This study, therefore, aimed to contribute to smallholder irrigation literature in two ways; firstly by evaluating the extent of irrigation participation of smallholder farmers towards commercialization in the study areas. The study also examined the determinants of irrigation participation among smallholder farmers. A sample of 80 households was drawn by random sampling of smallholders in four villages as follows: 40 respondents from Mgxabakazi and Dinizulu villages and 40 respondents from Ncorha flats and Tshatshu. The sample included both irrigators and non-irrigators. Descriptive analysis shows that irrigators had better production and wellbeing than non-irrigators. For the inferential analysis of the data, two models were employed namely, Binary Logistic Regression Model (BRM) and Truncated Regression Model (TRM). The Binary Regression model was used to predict the probability of farmers participating in irrigation schemes. Whether or not a farmer participated in irrigation was introduced as the binary dependent or response variable that could be explained by a range of explanatory or predictor variables such as source of water, land size, ability to sustain business, membership in the scheme, market access, availability of the irrigation system, willingness to irrigate, farming type commercial or subsistence and institutional support services. From these predictor variables, being part of the irrigation, ability to sustain business and market were found to be factors influencing farmer’s decision to participate. The second model required the in-depth investigation of the influence of irrigation participation as reflected by extent of commercialization. In order to do this, the level of commercialization was measured by calculating Household Commercialization Index. Then the truncated regression model (TR) was used to test the factors that affect the level of commercialization for the farmers who are participating in the irrigation schemes.Age, irrigated land, willingness to commercialize and gross value of production were found to exert strong influence on the level of commercialization among farmers participating in irrigation. The study recommends that investments in smallholder irrigation should receive high priority, with emphasis on collective action, promotion of contract farming and strengthening the support services from government and the private sector, and ensuring enhanced access to market to all farmers.
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  • Date Issued: 2014

Effect of pre-slaughter stress of pigs on the levels of cortisol, creatine kinase and their subsequent relationship with pork quality

  • Authors: Nzolo, Jama
  • Date: 2014
  • Subjects: Slaughtering and slaughter-houses , Pork -- Quality , Swine -- Handling , Livestock -- Handling , Creatine kinase
  • Language: English
  • Type: Thesis , Masters , MSc Agric (Animal Science)
  • Identifier: vital:11837 , http://hdl.handle.net/10353/d1021287 , Slaughtering and slaughter-houses , Pork -- Quality , Swine -- Handling , Livestock -- Handling , Creatine kinase
  • Description: The study was conducted to determine the effect of pre-slaughter stress of pigs on the levels of cortisol, creatine kinase (CK) and their subsequent relationship with pork quality. From our knowledge, there is paucity of information on transportation, lairage duration and sex effects on saliva cortisol and its relation with serum cortisol, urine cortisol and other meat quality traits. Stage one of the study assessed the effect of sex and time to slaughter (transport and lairage duration) on the levels of cortisol and CK in crossbred pigs. The second stage of the study evaluated the effect of sex and lairage duration on pork quality. The trials comprised of 60 22-weeks old commercial crossbred pigs [(30 boars vs. 30 gilts) with an average body weight of 76.9kg for gilts and 78.3kg for boars. Thirty pigs (15 Boars vs. 15 Gilts) were slaughtered on arrival after a 120km road journey and the other 30, after travelling the same road and distance, were slaughtered after having been in the lairage for 20 hours. Saliva samples were obtained during three time periods: between 07:00-10:00 on the day before the journey, on arrival at the abattoir and after lairage. Levels of cortisol in serum and urine and CK in serum samples collected at slaughter were determined. The samples (saliva and serum) were centrifuged at 20oC for 10 min at 3550 x g and stored at -20oC in separate vials until analysis. Pork quality was assessed using muscle pH, colour, thawing and cooking losses and Warner-Bratzler Shear Force. Correlations between cortisol levels in saliva, serum and urine and meat quality were assessed. The effect of sex and time to slaughter on saliva cortisol was significant. Statistical analysis showed significant interaction of sex by time to slaughter on serum cortisol. It was only the effect of sex that demonstrated higher (P <0.05) serum creatine kinase levels in gilts. Likewise, urine cortisol was influenced (P <0.05) only by time to slaughter. Saliva cortisol after transportation (r = 0.52) was correlated (P <0.05) with urine cortisol. The study suggests that there are greater responses of the Hypothalamic-pituitary-adrenal axis following time to slaughter (transport and lairage duration) between gilts and boars. This can be used in measuring cortisol in saliva, serum and urine, and serum creatine kinase to determine stress levels in pigs. Besides the lightness (L*) colour value which was significantly lower (P <0.05) in meat from gilts than from boars, the results of this study showed no interaction or individual effect (sex or lairage duration) on pH and other colour measurements. Meat cooking loss was affected (P <0.05) by gender x lairage interaction. Effect of lairage duration (as an individual effect) on the measured meat quality traits was not significant (P <0.05). Correlation analysis showed significant (P <0.05) negative relation between baseline saliva cortisol (r = -0.40) and the pork L* value. Saliva cortisol after lairage duration (r = -0.38 and r = 0.38) was correlated (P <0.05) with pH45 and pork a* value, respectively. Serum cortisol (r = -0.35) was negatively correlated (P <0.05) with pH45. Moreover, there were negative correlations (P <0.05) between saliva cortisol after transportation (r = -0.35), saliva cortisol after lairage duration (r = -0.44), serum cortisol (r = -0.40) and meat cooking loss. The study suggests that cortisol in saliva and serum can be used to determine effect of time to slaughter (transport and lairage duration) on meat quality traits from gilts and boars. Keywords: Boars; gilts; saliva cortisol; serum cortisol; serum creatine kinase; urine cortisol.
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  • Date Issued: 2014

Effectiveness of the project management profession in the Ugandan oil industry : performance, benefits and challenges

  • Authors: Kiggundu, Kamulegeya John
  • Date: 2014
  • Subjects: Project Mangement -- Uganda , Oil industry workers -- Uganda , Benchmarking (Management) -- Uganda
  • Language: English
  • Type: Thesis , Masters , MTech
  • Identifier: vital:9707 , http://hdl.handle.net/10948/d1020059
  • Description: Oil is one of the most valuable resources. For a country like Uganda, which is one of the least developed countries in the world with more than one third of the population still living below the poverty line; the discovery of this valuable resource has the capacity to radically alter the economy of the country. But on the other hand, oil exploration, mining and refining are complex, costly, long duration projects with many challenges that require sophisticated financial management, planning, scheduling and cost control. The project management profession is charged as a single point of responsibility for initiating, planning, executing, monitoring and controlling projects in order to meet stakeholder’s needs and expectations. The research objectives were: 1. To identify and examine the challenges and risks associated with the oil industry in Uganda. 2. To investigate the effectiveness of project management practices in the Ugandan oil industry in terms 1 above. 3. Identify how project success can be measured in the Ugandan oil industry. A case study was the research technique adopted and interviews were conducted with the major stakeholders in the Ugandan oil industry. The research findings reveal the challenges and risks that continue to plague the Ugandan oil industry and the role of project management in the exploration phase of the project. The research findings were used to evaluate the role, responsibility and service that project management professionals are expected to render and the actual role, responsibility and service that the professionals have been rendering to the stakeholders in the Ugandan oil industry. The research then concludes by proposing ways of improving the chances of project success in the Ugandan oil industry.
  • Full Text:
  • Date Issued: 2014

Effects of dietary inclusion of Moringa oleifera leaf meal on growth performance, physico-chemical attributes, oxidative stability and sensory quality of pork

  • Authors: Nduku, Xola Pauline
  • Date: 2014
  • Subjects: Pork -- Quality , Food -- Sensory evaluation , Fatty acids , Moringa , Meat -- Quality
  • Language: English
  • Type: Thesis , Masters , MSc Agric (Animal Science)
  • Identifier: vital:11836 , http://hdl.handle.net/10353/d1021281 , Pork -- Quality , Food -- Sensory evaluation , Fatty acids , Moringa , Meat -- Quality
  • Description: The objective of the study was to determine growth performance, physico-chemical attributes, oxidative stability and sensory quality of pork from pigs fed one of three dietary treatments, eac containing 0%, 2.5% or 5% (T1, T2 and T3, respectively) Moringa oleifera leaf meal (MOLM). Dietary treatments were formulated to be isonitrogenous and isoenergetic for weaner (6 – 8 weeks) and grower (9 – 13 weeks) phases. Twelve Large White (LW) and 12 Kolbroek (KB) male pigs at 6 weeks of age, initially weighing an average 10 kg, were randomly allocated to one of the dietary treatments, each with four replicates, in individual pens. Feed and water were offered ad libitum. The Longissimus thoracis et lumborum (LTL) muscle of each carcass (n = 24) was sampled for meat quality and fatty acid analyses. Breed differences in measured parameters were observed. In pigs receiving 5% MOLM, the LW had significantly the highest ADFI (P<0.05) than KB pigs. In pigs receiving 2.5% and 5% MOLM, backfat thickness was significantly highest (P<0.05) compared to those receiving 0% MOML. Dietary inclusion of MOLM had no significant effects (P>0.05) on the physico-chemical quality of pork from LW pigs; although it significantly (P<0.05) increased a* and reduced WBSF values in pork from KB pigs. Pork from LW pigs receiving 5% MOLM had significantly increased (P<0.05) n-3 content of the subcutaneous tissue of LW pigs compared to KB, and also when compread to other treatment groups. In both breeds, the composition of PUFA: SFA and n-6: n-3 in the subcutaneous adipose tissue was significantly (P<0.05) lower in T2 and T3 than in T1. The n-3 levels for pork muscle from LW pigs receiving 2.5% and 5% MOLM, and from KB pigs receiving 5% MOLM, were significantly (P<0.05) lower. Inclusions of MOLM significantly (P<0.05) reduced the n-6: n-3 fatty acids in pork from both LW pigs and KB pigs. Consumer scores on sensory attributes (aroma intensity, initial impression of juiciness, first bite, sustained impression of juiciness, muscle fibre and overall tenderness and overall flavor intensity) significantly (P<0.05) increased as the level of MOLM inclusion in the diet increased; and higher scores were observed in fried meat than in boiled for most sensory attributes. It may be concluded that inclusion of MOLM in pig diets up to 5% improved the ADFI, a*, tenderness of pork without adversely affecting the FCR and other physico-chemical quality attributes; and resulted in desired increase in levels of n-3 and reduced the n-6: n-3 fatty acid ratio.
  • Full Text:
  • Date Issued: 2014
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