A critical analysis of the tax consequences of debt reductons, in the context of insolvency, death and the liquidaton of a deceased estate
- Authors: Simango, Samuel
- Date: 2014
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/54464 , vital:26567
- Description: The present research was conducted in an effort to address certain problems and a legal anomaly that is specifically related to the tax treatment of reduced debts stemming from the death or insolvency of natural persons in South Africa. At the beginning of 2013 the National Treasury enacted certain amendments to the debt reduction provisions of the Income Tax Act 58 of 1962 with the intention of streamlining the tax treatment of reduced debts and granting debt relief to financially distressed debtors. In spite of these recent amendments to the provisions of the Income Tax Act, there are certain problems and a legal anomaly which still currently relate to the tax consequences of reduced debts in South Africa. These problems and the legal anomaly are based on the failure of the recent amendments to successfully address debt reduction which arises in the context of the death and/or insolvency of natural persons. The objective of this research was therefore to analyse the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and to explain how the problems and legal anomaly associated with these tax consequences can be rectified. The research design was qualitative within the framework of an interpretive paradigm. A mixed methodology approach was followed as identified in the Arthurs Report (1983), namely the interdisciplinary and the doctrinal methodologies. This approach encompassed two legal research methods namely the expository and legal reform research methods. The research explained the underlying nature of the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and formulated specific reform measures aimed at remedying the problems and the legal anomaly that currently exist. Two amendments were proposed. It was proposed that the tax liability which arises when debts are reduced through the wills of deceased persons and the reduction of debts stemming from the insolvency of natural persons should be expressly excluded from falling within the ambit of the provisions which give rise to tax consequences whenever debt reduction takes place.
- Full Text:
- Date Issued: 2014
- Authors: Simango, Samuel
- Date: 2014
- Language: English
- Type: text , Thesis , Masters , MCom
- Identifier: http://hdl.handle.net/10962/54464 , vital:26567
- Description: The present research was conducted in an effort to address certain problems and a legal anomaly that is specifically related to the tax treatment of reduced debts stemming from the death or insolvency of natural persons in South Africa. At the beginning of 2013 the National Treasury enacted certain amendments to the debt reduction provisions of the Income Tax Act 58 of 1962 with the intention of streamlining the tax treatment of reduced debts and granting debt relief to financially distressed debtors. In spite of these recent amendments to the provisions of the Income Tax Act, there are certain problems and a legal anomaly which still currently relate to the tax consequences of reduced debts in South Africa. These problems and the legal anomaly are based on the failure of the recent amendments to successfully address debt reduction which arises in the context of the death and/or insolvency of natural persons. The objective of this research was therefore to analyse the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and to explain how the problems and legal anomaly associated with these tax consequences can be rectified. The research design was qualitative within the framework of an interpretive paradigm. A mixed methodology approach was followed as identified in the Arthurs Report (1983), namely the interdisciplinary and the doctrinal methodologies. This approach encompassed two legal research methods namely the expository and legal reform research methods. The research explained the underlying nature of the tax consequences of reduced debts arising in the context of the death and the insolvency of natural persons and formulated specific reform measures aimed at remedying the problems and the legal anomaly that currently exist. Two amendments were proposed. It was proposed that the tax liability which arises when debts are reduced through the wills of deceased persons and the reduction of debts stemming from the insolvency of natural persons should be expressly excluded from falling within the ambit of the provisions which give rise to tax consequences whenever debt reduction takes place.
- Full Text:
- Date Issued: 2014
Molecular systematics and antifreeze biology of sub-Antarctic notothenioid fishes
- Authors: Miya, Tshoanelo Portia
- Date: 2014
- Subjects: Nototheniidae , Antifreeze proteins , Nototheniidae -- Classification -- Molecular aspects , Polyacrylamide gel electrophoresis
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:5388 , http://hdl.handle.net/10962/d1020938
- Description: Fishes of the perciform suborder Notothenioidei are found in Antarctic and sub-Antarctic waters that are separated by the Antarctic Polar Front (APF), with some species being distributed on both sides of this front. In this wide latitudinal range, these fishes are exposed to different temperatures ranging from -2 °C in the High Antarctic regions to 12 °C in the sub-Antarctic regions. To survive in icy Antarctic waters, the Antarctic notothenioid species have evolved antifreeze glycoproteins (AFGPs) that prevent their body fluids from freezing. The findings of past research on the AFGP attributes of several notothenioid species inhabiting ice-free sub-Antarctic environments have presented a complex picture. Furthermore, previous taxonomic studies split widely distributed notothenioids into different species and/or subspecies, with other studies disagreeing with these splits. To understand the response of the sub-Antarctic notothenioids to warmer, ice-free environments, it is necessary to have a good understanding of their antifreeze biology and systematics. Therefore, this study aimed to determine the association, if any, between the antifreeze attributes of sub-Antarctic notothenioid fishes and their taxonomic status. And more...
- Full Text:
- Date Issued: 2014
- Authors: Miya, Tshoanelo Portia
- Date: 2014
- Subjects: Nototheniidae , Antifreeze proteins , Nototheniidae -- Classification -- Molecular aspects , Polyacrylamide gel electrophoresis
- Language: English
- Type: Thesis , Doctoral , PhD
- Identifier: vital:5388 , http://hdl.handle.net/10962/d1020938
- Description: Fishes of the perciform suborder Notothenioidei are found in Antarctic and sub-Antarctic waters that are separated by the Antarctic Polar Front (APF), with some species being distributed on both sides of this front. In this wide latitudinal range, these fishes are exposed to different temperatures ranging from -2 °C in the High Antarctic regions to 12 °C in the sub-Antarctic regions. To survive in icy Antarctic waters, the Antarctic notothenioid species have evolved antifreeze glycoproteins (AFGPs) that prevent their body fluids from freezing. The findings of past research on the AFGP attributes of several notothenioid species inhabiting ice-free sub-Antarctic environments have presented a complex picture. Furthermore, previous taxonomic studies split widely distributed notothenioids into different species and/or subspecies, with other studies disagreeing with these splits. To understand the response of the sub-Antarctic notothenioids to warmer, ice-free environments, it is necessary to have a good understanding of their antifreeze biology and systematics. Therefore, this study aimed to determine the association, if any, between the antifreeze attributes of sub-Antarctic notothenioid fishes and their taxonomic status. And more...
- Full Text:
- Date Issued: 2014
Predation by alien largemouth bass, Micropterus salmoides Lacepéde 1802 (Centrarchidae: Perciformes), on indigenous marine fish species in the Kowie System, South Africa
- Authors: Magoro, Mandla Leon
- Date: 2014
- Subjects: Largemouth bass -- South Africa -- Port Alfred , Largemouth bass -- Food -- South Africa -- Port Alfred , Estuarine fishes -- South Africa -- Port Alfred , Estuarine fishes -- Predators of , Centrarchidae , Fishes -- Effect of human beings on
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5851 , http://hdl.handle.net/10962/d1011939 , Largemouth bass -- South Africa -- Port Alfred , Largemouth bass -- Food -- South Africa -- Port Alfred , Estuarine fishes -- South Africa -- Port Alfred , Estuarine fishes -- Predators of , Centrarchidae , Fishes -- Effect of human beings on
- Description: Estuaries serve as nursery areas for a large number of estuary-associated fish species. Some of these taxa also use river catchments as nursery areas. During the upstream migration of this latter group, the juveniles are prone to predation by native and alien predatory fish inhabiting the system. The rate of invasion of ecosystems by alien organisms can be directly linked to anthropogenic influences, including both intentional and unintentional introductions by alien organisms into new regions. The largemouth bass, Micropterus salmoides, is a facultative piscivorous fish that has been successfully introduced worldwide for the main purpose of sport fishing. Where introduced, it has been found to negatively impact native fish and invertebrate species through predation, competitive exclusion and displacement of indigenous fish species. The aim of this thesis was to investigate the predatory impact of largemouth bass on the estuary-associated Cape moony Monodactylus falciformis, Cape stumpnose Rhabdosargus holubi and freshwater mullet Myxus capensis in the lower Kowie River of the Eastern Cape Province, South Africa. A combination of approaches was employed during this study. Stomach contents, stable isotopes and fatty acid analyses were employed for the reconstruction of the diet of largemouth bass. Acoustic telemetry was used to elucidate largemouth bass movements, particularly their ability to enter the upper reaches of the Kowie Estuary. Stomach contents and stable isotopes analyses showed that M. salmoides exhibit an ontogenic shift in diet, with small and medium sized individuals consuming the higher proportion of fish prey, while large sized individuals mostly consumed invertebrates such as crabs (Potamonautes sidneyi) and Odonata larvae, while consuming only a small proportion of estuary-associated fish. Fatty acid analysis only showed a direct connection between the fatty acid profiles of largemouth bass and those of M. capensis and M. falciformis. The acoustic telemetry results indicated that some M. salmoides individuals periodically move into the upper reaches of the estuary following river flood events. The results obtained from all these approaches highlight the risk posed by largemouth bass introductions on indigenous fish species, particularly those that enter the areas occupied by these top predators.
- Full Text:
- Date Issued: 2014
- Authors: Magoro, Mandla Leon
- Date: 2014
- Subjects: Largemouth bass -- South Africa -- Port Alfred , Largemouth bass -- Food -- South Africa -- Port Alfred , Estuarine fishes -- South Africa -- Port Alfred , Estuarine fishes -- Predators of , Centrarchidae , Fishes -- Effect of human beings on
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5851 , http://hdl.handle.net/10962/d1011939 , Largemouth bass -- South Africa -- Port Alfred , Largemouth bass -- Food -- South Africa -- Port Alfred , Estuarine fishes -- South Africa -- Port Alfred , Estuarine fishes -- Predators of , Centrarchidae , Fishes -- Effect of human beings on
- Description: Estuaries serve as nursery areas for a large number of estuary-associated fish species. Some of these taxa also use river catchments as nursery areas. During the upstream migration of this latter group, the juveniles are prone to predation by native and alien predatory fish inhabiting the system. The rate of invasion of ecosystems by alien organisms can be directly linked to anthropogenic influences, including both intentional and unintentional introductions by alien organisms into new regions. The largemouth bass, Micropterus salmoides, is a facultative piscivorous fish that has been successfully introduced worldwide for the main purpose of sport fishing. Where introduced, it has been found to negatively impact native fish and invertebrate species through predation, competitive exclusion and displacement of indigenous fish species. The aim of this thesis was to investigate the predatory impact of largemouth bass on the estuary-associated Cape moony Monodactylus falciformis, Cape stumpnose Rhabdosargus holubi and freshwater mullet Myxus capensis in the lower Kowie River of the Eastern Cape Province, South Africa. A combination of approaches was employed during this study. Stomach contents, stable isotopes and fatty acid analyses were employed for the reconstruction of the diet of largemouth bass. Acoustic telemetry was used to elucidate largemouth bass movements, particularly their ability to enter the upper reaches of the Kowie Estuary. Stomach contents and stable isotopes analyses showed that M. salmoides exhibit an ontogenic shift in diet, with small and medium sized individuals consuming the higher proportion of fish prey, while large sized individuals mostly consumed invertebrates such as crabs (Potamonautes sidneyi) and Odonata larvae, while consuming only a small proportion of estuary-associated fish. Fatty acid analysis only showed a direct connection between the fatty acid profiles of largemouth bass and those of M. capensis and M. falciformis. The acoustic telemetry results indicated that some M. salmoides individuals periodically move into the upper reaches of the estuary following river flood events. The results obtained from all these approaches highlight the risk posed by largemouth bass introductions on indigenous fish species, particularly those that enter the areas occupied by these top predators.
- Full Text:
- Date Issued: 2014
Raising student teachers’awareness around issues of professional conduct : an action research project
- Authors: Chishimba, Felix Nkalamo
- Date: 2014
- Subjects: Teachers -- Training of , Teachers -- Professional ethics , Teachers -- Professional relationships
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:2012 , http://hdl.handle.net/10962/d1016338
- Description: The teaching profession, like many other professions, has rules and regulations that guide the conduct of its members. Teachers and those who aspire to take up teaching are expected to conduct themselves and discharge their duties in an impeccably professional manner. However, there is concern especially among education authorities regarding unprofessional conduct of some of those employed in schools and colleges. This action research study is a response to this concern. Its goal was to explore issues of professional conduct as part of the induction process of new members entering the teaching profession, and to thereby develop a better understanding of how best to raise student teachers’ awareness around professional conduct issues. The study used a qualitative research framework located in the interpretive paradigm. Three theoretical frameworks informed the design and subsequent analysis of the findings, namely, Burn’s transformational leadership, Mezirow’s transformative learning and Kolb’s theory of experiential learning. Two cycles of workshops around issues of professional conduct were conducted over a period of four weeks with a sample of 40 pre-service student teachers: final year students enrolled in the college’s three year Diploma in Education programme, all members of a science education class. Data collection strategies used were semi-structured interviews, observation and the use of reflective journals, among others. Analysis of the data involved identification of emerging themes and patterns. Initial findings indicate that prior to the commencement of the cycles of action research, participants appeared to have a limited understanding around issues of professional conduct, but that this changed as they participated in the workshops. The data of the study suggest that further steps need to be taken to establish optimal ways of incorporating professional conduct issues into the college’s teaching curriculum.
- Full Text:
- Date Issued: 2014
- Authors: Chishimba, Felix Nkalamo
- Date: 2014
- Subjects: Teachers -- Training of , Teachers -- Professional ethics , Teachers -- Professional relationships
- Language: English
- Type: Thesis , Masters , MEd
- Identifier: vital:2012 , http://hdl.handle.net/10962/d1016338
- Description: The teaching profession, like many other professions, has rules and regulations that guide the conduct of its members. Teachers and those who aspire to take up teaching are expected to conduct themselves and discharge their duties in an impeccably professional manner. However, there is concern especially among education authorities regarding unprofessional conduct of some of those employed in schools and colleges. This action research study is a response to this concern. Its goal was to explore issues of professional conduct as part of the induction process of new members entering the teaching profession, and to thereby develop a better understanding of how best to raise student teachers’ awareness around professional conduct issues. The study used a qualitative research framework located in the interpretive paradigm. Three theoretical frameworks informed the design and subsequent analysis of the findings, namely, Burn’s transformational leadership, Mezirow’s transformative learning and Kolb’s theory of experiential learning. Two cycles of workshops around issues of professional conduct were conducted over a period of four weeks with a sample of 40 pre-service student teachers: final year students enrolled in the college’s three year Diploma in Education programme, all members of a science education class. Data collection strategies used were semi-structured interviews, observation and the use of reflective journals, among others. Analysis of the data involved identification of emerging themes and patterns. Initial findings indicate that prior to the commencement of the cycles of action research, participants appeared to have a limited understanding around issues of professional conduct, but that this changed as they participated in the workshops. The data of the study suggest that further steps need to be taken to establish optimal ways of incorporating professional conduct issues into the college’s teaching curriculum.
- Full Text:
- Date Issued: 2014
The feasibility of reintroducing African wild dogs (Lycaon pictus) into the Great Fish River Nature Reserve, Eastern Cape, South Africa
- Authors: Page, Samantha Karin
- Date: 2014
- Subjects: Great Fish River Nature Reserve (South Africa) , African wild dog -- South Africa -- Eastern Cape , Population biology -- South Africa -- Eastern Cape , African wild dog -- Reintroduction -- South Africa -- Eastern Cape , African wild dog -- Population viability analysis -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5915 , http://hdl.handle.net/10962/d1016078
- Description: With a declining population of roughly 3000-5000 individuals in Africa, African wild dogs (Lycaon pictus) are one of the most endangered carnivores in the world. As the global human population expands, it is becoming increasingly unlikely that large portions of land will be set aside for conservation, especially in developing countries. Thus, recent wild dog conservation efforts in South Africa have concentrated on establishing a managed metapopulation. A metapopulation is a group of geographically isolated subpopulations of a species that are managed (using supplementation and harvesting) to mimic natural gene flow. The Great Fish River Nature Reserve (GFRNR) in the Eastern Cape Province of South Africa has been identified as a potential reserve to become part of the national wild dog metapopulation. My research aimed to conduct a feasibility assessment of the long-term (~ 25 years) success of a wild dog reintroduction into the GFRNR. This assessment included biological modelling of wild dogs and their expected prey, and determining the potential anthropogenic threats to wild dogs on the private and communal land surrounding the reserve. I used VORTEX population modelling and determined that the GFRNR is likely to have a wild dog carrying capacity of ~22 individuals. Using a 25-year modelling simulation, the most appropriate wild dog reintroduction scenario would be to reintroduce six females and four males initially and supplement the population with one female and two males in years 3, 10, 15 and 23. In addition, the harvesting/removal of one male and one female in years 10 and 20 would be required to ensure 100% population persistence and adequate genetic diversity. Kudu (Tragelaphus strepsiceros) and bushbuck (Tragelaphus scriptus) are expected to be the two most important prey species for reintroduced wild dogs in the GFRNR. Furthermore, wild dogs are likely to prefer the north-western and south-western sectors of the reserve because of the relatively high prey densities in these areas. However, regular monitoring of both the potential prey and the wild dog populations is essential to ensure persistence of the wild dogs and to prevent prey populations decreasing precipitously. Using structured questionnaire interviews (n = 128), I found that while neighbouring land owners and local communities were generally positive about the potential wild dog reintroduction (56 % of all respondents), several threats to wild dogs were identified along the reserve boundary and on the adjoining unprotected land. Some private landowners and members of rural communities around the reserve (34 %) stated that they would kill any wild dogs that dispersed onto their land. In addition, some respondents (8 %) admitted to believing in traditional uses for wild dog products (e.g. fur) which could result in the illegal killing of wild dogs outside of the GFRNR for traditional purposes. Poaching and the presence of unvaccinated domestic dogs on neighbouring land were also identified as being potential threats to a reintroduced wild dog population. However, such anthropogenic threats appear to be localised to the western and southern boundaries of the reserve. Therefore, by implementing preventative measures (such as anti-snare collars, anti-poaching patrols and vaccination against rabies and canine distemper) the likelihood of such threats occurring can be reduced. I conclude that the GFRNR can sustain a population of wild dogs and successfully contribute to South Africa‘s national metapopulation. An additional reserve will benefit the country‘s metapopulation by increasing the number of wild dogs available for translocation, thereby increasing genetic diversity and overall resilience (to environmental change, disease etc.) of South Africa‘s wild dog population. This will contribute towards the future conservation of this endangered species.
- Full Text:
- Date Issued: 2014
- Authors: Page, Samantha Karin
- Date: 2014
- Subjects: Great Fish River Nature Reserve (South Africa) , African wild dog -- South Africa -- Eastern Cape , Population biology -- South Africa -- Eastern Cape , African wild dog -- Reintroduction -- South Africa -- Eastern Cape , African wild dog -- Population viability analysis -- South Africa -- Eastern Cape
- Language: English
- Type: Thesis , Masters , MSc
- Identifier: vital:5915 , http://hdl.handle.net/10962/d1016078
- Description: With a declining population of roughly 3000-5000 individuals in Africa, African wild dogs (Lycaon pictus) are one of the most endangered carnivores in the world. As the global human population expands, it is becoming increasingly unlikely that large portions of land will be set aside for conservation, especially in developing countries. Thus, recent wild dog conservation efforts in South Africa have concentrated on establishing a managed metapopulation. A metapopulation is a group of geographically isolated subpopulations of a species that are managed (using supplementation and harvesting) to mimic natural gene flow. The Great Fish River Nature Reserve (GFRNR) in the Eastern Cape Province of South Africa has been identified as a potential reserve to become part of the national wild dog metapopulation. My research aimed to conduct a feasibility assessment of the long-term (~ 25 years) success of a wild dog reintroduction into the GFRNR. This assessment included biological modelling of wild dogs and their expected prey, and determining the potential anthropogenic threats to wild dogs on the private and communal land surrounding the reserve. I used VORTEX population modelling and determined that the GFRNR is likely to have a wild dog carrying capacity of ~22 individuals. Using a 25-year modelling simulation, the most appropriate wild dog reintroduction scenario would be to reintroduce six females and four males initially and supplement the population with one female and two males in years 3, 10, 15 and 23. In addition, the harvesting/removal of one male and one female in years 10 and 20 would be required to ensure 100% population persistence and adequate genetic diversity. Kudu (Tragelaphus strepsiceros) and bushbuck (Tragelaphus scriptus) are expected to be the two most important prey species for reintroduced wild dogs in the GFRNR. Furthermore, wild dogs are likely to prefer the north-western and south-western sectors of the reserve because of the relatively high prey densities in these areas. However, regular monitoring of both the potential prey and the wild dog populations is essential to ensure persistence of the wild dogs and to prevent prey populations decreasing precipitously. Using structured questionnaire interviews (n = 128), I found that while neighbouring land owners and local communities were generally positive about the potential wild dog reintroduction (56 % of all respondents), several threats to wild dogs were identified along the reserve boundary and on the adjoining unprotected land. Some private landowners and members of rural communities around the reserve (34 %) stated that they would kill any wild dogs that dispersed onto their land. In addition, some respondents (8 %) admitted to believing in traditional uses for wild dog products (e.g. fur) which could result in the illegal killing of wild dogs outside of the GFRNR for traditional purposes. Poaching and the presence of unvaccinated domestic dogs on neighbouring land were also identified as being potential threats to a reintroduced wild dog population. However, such anthropogenic threats appear to be localised to the western and southern boundaries of the reserve. Therefore, by implementing preventative measures (such as anti-snare collars, anti-poaching patrols and vaccination against rabies and canine distemper) the likelihood of such threats occurring can be reduced. I conclude that the GFRNR can sustain a population of wild dogs and successfully contribute to South Africa‘s national metapopulation. An additional reserve will benefit the country‘s metapopulation by increasing the number of wild dogs available for translocation, thereby increasing genetic diversity and overall resilience (to environmental change, disease etc.) of South Africa‘s wild dog population. This will contribute towards the future conservation of this endangered species.
- Full Text:
- Date Issued: 2014
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