Abalone poaching in the East london area, Eastern Cape Province, South Africa
- Authors: Nini, Nobuhle Aurelia
- Date: 2013
- Subjects: Abalone culture -- South Africa -- Eastern Cape , Abalone industry -- South Africa -- Eastern Cape , Abalone populations -- South Africa -- Eastern Cape , Poaching -- South Africa -- Eastern Cape , Fisheries -- Licenses -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPhil (Environmental Studies)
- Identifier: vital:11879 , http://hdl.handle.net/10353/d1006805 , Abalone culture -- South Africa -- Eastern Cape , Abalone industry -- South Africa -- Eastern Cape , Abalone populations -- South Africa -- Eastern Cape , Poaching -- South Africa -- Eastern Cape , Fisheries -- Licenses -- South Africa -- Eastern Cape
- Description: Abalone poaching is a major problem in South Africa. The South African abalone, Haliotis midae, rates as an extreme example of high levels of illegal harvesting. The research aimed at examining the role of the different role players in preventing poaching of the species in the East London area of the Eastern Cape Province of South Africa and determining the challenges the officers faced as there was an increase in poaching in the area. To achieve this aim, the research techniques including questionnaires, interviews and focus groups were used. Fisheries compliance and enforcement faces challenges of the illegal harvesting of abalone since 1994. In the past 18 years (1994-2012), and more specifically in the past nine years (2004-2012), poaching of abalone has increased at an alarming rate along the East London coastline. The failure of the state to issue fishing rights and conduct effective sea-based compliance, combined with the incentives to fish abalone created the conditions for rapid emergence of illegal harvesting. The uncontrolled fishing had a dramatic effect on the stock, and the average size of abalone decreased significantly. The Eastern Cape Province abalone cultivation industries were developed due to the decline in harvesting of abalone. Government departments such as the Department of Agriculture, Forestry and Fisheries; the Department of Economic Development, Environmental Affairs and Tourism; the South African Police Services together with the Eastern Cape Parks and Tourism Agency have conducted joint operations to combat the illegal harvesting of abalone. These operations have led to many arrests of abalone poachers along the East London coastline. The quantity of confiscated abalone has increased from 2007 to 2011. The positive results achieved by the departments during joint operations showcase robust efforts to eradicate the environmental transgression in the East London Coastline. Joint operations are encouraged by all the departments to save the species for future generations. Workshops involving different stakeholders had to take place and the policies in place must have a bottom-up approach where communities are involved.
- Full Text:
- Date Issued: 2013
- Authors: Nini, Nobuhle Aurelia
- Date: 2013
- Subjects: Abalone culture -- South Africa -- Eastern Cape , Abalone industry -- South Africa -- Eastern Cape , Abalone populations -- South Africa -- Eastern Cape , Poaching -- South Africa -- Eastern Cape , Fisheries -- Licenses -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MPhil (Environmental Studies)
- Identifier: vital:11879 , http://hdl.handle.net/10353/d1006805 , Abalone culture -- South Africa -- Eastern Cape , Abalone industry -- South Africa -- Eastern Cape , Abalone populations -- South Africa -- Eastern Cape , Poaching -- South Africa -- Eastern Cape , Fisheries -- Licenses -- South Africa -- Eastern Cape
- Description: Abalone poaching is a major problem in South Africa. The South African abalone, Haliotis midae, rates as an extreme example of high levels of illegal harvesting. The research aimed at examining the role of the different role players in preventing poaching of the species in the East London area of the Eastern Cape Province of South Africa and determining the challenges the officers faced as there was an increase in poaching in the area. To achieve this aim, the research techniques including questionnaires, interviews and focus groups were used. Fisheries compliance and enforcement faces challenges of the illegal harvesting of abalone since 1994. In the past 18 years (1994-2012), and more specifically in the past nine years (2004-2012), poaching of abalone has increased at an alarming rate along the East London coastline. The failure of the state to issue fishing rights and conduct effective sea-based compliance, combined with the incentives to fish abalone created the conditions for rapid emergence of illegal harvesting. The uncontrolled fishing had a dramatic effect on the stock, and the average size of abalone decreased significantly. The Eastern Cape Province abalone cultivation industries were developed due to the decline in harvesting of abalone. Government departments such as the Department of Agriculture, Forestry and Fisheries; the Department of Economic Development, Environmental Affairs and Tourism; the South African Police Services together with the Eastern Cape Parks and Tourism Agency have conducted joint operations to combat the illegal harvesting of abalone. These operations have led to many arrests of abalone poachers along the East London coastline. The quantity of confiscated abalone has increased from 2007 to 2011. The positive results achieved by the departments during joint operations showcase robust efforts to eradicate the environmental transgression in the East London Coastline. Joint operations are encouraged by all the departments to save the species for future generations. Workshops involving different stakeholders had to take place and the policies in place must have a bottom-up approach where communities are involved.
- Full Text:
- Date Issued: 2013
Taxing recurrent services rendered by a foreign company to an associated enterprise in South Africa
- Costa, David Patrick Anthony
- Authors: Costa, David Patrick Anthony
- Date: 2013
- Subjects: Vienna Convention on the Law of Treaties (1969) Tax administration and procedure -- South Africa Double taxation -- South Africa Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:906 , http://hdl.handle.net/10962/d1008269
- Description: The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employees of the permanent establishment for services rendered in South Africa. At the same time the research investigated whether the services rendered by a foreign company to an associated enterprise in South Africa on a recurrent basis would constitute a permanent establishment, as this is essential before South Africa may tax either the foreign company or the employees of the permanent establishment (where such employees are not resident in South Africa).The research was conducted by means of a critical analysis of documentary data and data from a limited number of interviews with academics and the authors of textbooks and articles. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions were discussed. Some of the important conclusions reached are that the provisions of the Vienna Convention on the Law of Treaties should be taken into account when interpreting South African legislation (including Double Tax Agreements), and that the Organisation for Economic Cooperation and Development (OECD) Commentary may be relied upon when interpreting OECD based Double Tax Agreements in South Africa. No conclusion was reached on whether to apply an ambulatory or a static basis of interpreting the OECD Commentary, however. The final conclusion of the research is that the services rendered in South Africa on a recurrent basis would be geographically and commercially coherent and consequently meet the "location test'. It is clear that as the services are rendered regularly and recurrently, they would be regarded as having the necessary permanence and would meet the 'duration test'. The place of business would therefore be regarded as being fixed (having the necessary degree of permanence). As the services would be rendered at the place of business of the South African entity, they would be regarded as being rendered 'through' the place of business and the foreign entity would be regarded as having a permanent establishment in South Africa (as defined in Article 5(1) of the OECD Model Tax Convention}. The South African Government would therefore be entitled to tax the income attributable to the permanent establishment and the income earned by the non resident employees, who rendered services in South Africa for the permanent establishment. Once the entitlement to tax exists, South African legislative rules determine how South Africa proceeds to tax the income.
- Full Text:
- Date Issued: 2013
- Authors: Costa, David Patrick Anthony
- Date: 2013
- Subjects: Vienna Convention on the Law of Treaties (1969) Tax administration and procedure -- South Africa Double taxation -- South Africa Income tax -- Law and legislation -- South Africa
- Language: English
- Type: Thesis , Masters , MCom
- Identifier: vital:906 , http://hdl.handle.net/10962/d1008269
- Description: The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employees of the permanent establishment for services rendered in South Africa. At the same time the research investigated whether the services rendered by a foreign company to an associated enterprise in South Africa on a recurrent basis would constitute a permanent establishment, as this is essential before South Africa may tax either the foreign company or the employees of the permanent establishment (where such employees are not resident in South Africa).The research was conducted by means of a critical analysis of documentary data and data from a limited number of interviews with academics and the authors of textbooks and articles. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions were discussed. Some of the important conclusions reached are that the provisions of the Vienna Convention on the Law of Treaties should be taken into account when interpreting South African legislation (including Double Tax Agreements), and that the Organisation for Economic Cooperation and Development (OECD) Commentary may be relied upon when interpreting OECD based Double Tax Agreements in South Africa. No conclusion was reached on whether to apply an ambulatory or a static basis of interpreting the OECD Commentary, however. The final conclusion of the research is that the services rendered in South Africa on a recurrent basis would be geographically and commercially coherent and consequently meet the "location test'. It is clear that as the services are rendered regularly and recurrently, they would be regarded as having the necessary permanence and would meet the 'duration test'. The place of business would therefore be regarded as being fixed (having the necessary degree of permanence). As the services would be rendered at the place of business of the South African entity, they would be regarded as being rendered 'through' the place of business and the foreign entity would be regarded as having a permanent establishment in South Africa (as defined in Article 5(1) of the OECD Model Tax Convention}. The South African Government would therefore be entitled to tax the income attributable to the permanent establishment and the income earned by the non resident employees, who rendered services in South Africa for the permanent establishment. Once the entitlement to tax exists, South African legislative rules determine how South Africa proceeds to tax the income.
- Full Text:
- Date Issued: 2013
Search engine poisoning and its prevalence in modern search engines
- Authors: Blaauw, Pieter
- Date: 2013
- Subjects: Web search engines Internet searching World Wide Web Malware (Computer software) Computer viruses Rootkits (Computer software) Spyware (Computer software)
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4572 , http://hdl.handle.net/10962/d1002037
- Description: The prevalence of Search Engine Poisoning in trending topics and popular search terms on the web within search engines is investigated. Search Engine Poisoning is the act of manipulating search engines in order to display search results from websites infected with malware. Research done between February and August 2012, using both manual and automated techniques, shows us how easily the criminal element manages to insert malicious content into web pages related to popular search terms within search engines. In order to provide the reader with a clear overview and understanding of the motives and the methods of the operators of Search Engine Poisoning campaigns, an in-depth review of automated and semi-automated web exploit kits is done, as well as looking into the motives for running these campaigns. Three high profile case studies are examined, and the various Search Engine Poisoning campaigns associated with these case studies are discussed in detail to the reader. From February to August 2012, data was collected from the top trending topics on Google’s search engine along with the top listed sites related to these topics, and then passed through various automated tools to discover if these results have been infiltrated by the operators of Search Engine Poisoning campaings, and the results of these automated scans are then discussed in detail. During the research period, manual searching for Search Engine Poisoning campaigns was also done, using high profile news events and popular search terms. These results are analysed in detail to determine the methods of attack, the purpose of the attack and the parties behind it
- Full Text:
- Date Issued: 2013
- Authors: Blaauw, Pieter
- Date: 2013
- Subjects: Web search engines Internet searching World Wide Web Malware (Computer software) Computer viruses Rootkits (Computer software) Spyware (Computer software)
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:4572 , http://hdl.handle.net/10962/d1002037
- Description: The prevalence of Search Engine Poisoning in trending topics and popular search terms on the web within search engines is investigated. Search Engine Poisoning is the act of manipulating search engines in order to display search results from websites infected with malware. Research done between February and August 2012, using both manual and automated techniques, shows us how easily the criminal element manages to insert malicious content into web pages related to popular search terms within search engines. In order to provide the reader with a clear overview and understanding of the motives and the methods of the operators of Search Engine Poisoning campaigns, an in-depth review of automated and semi-automated web exploit kits is done, as well as looking into the motives for running these campaigns. Three high profile case studies are examined, and the various Search Engine Poisoning campaigns associated with these case studies are discussed in detail to the reader. From February to August 2012, data was collected from the top trending topics on Google’s search engine along with the top listed sites related to these topics, and then passed through various automated tools to discover if these results have been infiltrated by the operators of Search Engine Poisoning campaings, and the results of these automated scans are then discussed in detail. During the research period, manual searching for Search Engine Poisoning campaigns was also done, using high profile news events and popular search terms. These results are analysed in detail to determine the methods of attack, the purpose of the attack and the parties behind it
- Full Text:
- Date Issued: 2013
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