M.Comm. ( Accounting) / Globally, the temperature is rising and some of the consequences are starting to show. This effect is known as global warming. The issue of global warming and environmental pollution is more serious than people realise as it is the starting point of potentially catastrophic events to come. The implementation of global emission reductions is imperative in order to prevent further global warming. All countries should be actively involved in the prevention of further global warming and the reduction of pollution. With the use of a comparative analysis of various environmental taxes internationally, the countries with established environmental tax frameworks can be used as a basis for the development of effective environmental tax frameworks in developing countries. This will ensure that developed as well as developing countries will be held accountable for their emissions and hopefully will make efforts to reduce their emissions. South Africa has very few environmental tax policies and the existing acts are not sufficient to ensure the effective reduction and management of its emissions. Successful environmental tax policies are those that are economically viable and easy to implement. This is achieved through successful implementation by the tax authorities as well as the taxpayers’ cooperation and acknowledgement of these policies.

The diploma thesis deals with the influences that affect young people aged 18 to 24 in the establishment of start-ups. The main aim was to find out which environmental factors influence emergence of youth start-ups and how they differ in Europe, China and the US over time. The thesis describes three models that explain the entrepreneurial intentions and that serve better understanding of human behavior in setting up businesses. Further the thesis includes a description of the individual and environmental factors that are based on current studies. Due to the title of thesis only the impact of environmental factors was tested. The analysis was conducted on a public data of the Global Entrepreneurship Monitor.

In May 1994 IFAW funded the relocation of 50 elephants from the Kruger National Park to Welgevonden Private Game Reserve in the Northern Province, South Africa. Impact by the elephants on the vegetation of this reserve has since become a concern. The aim of this study was to quantify impact by the elephants on the woody vegetation by investigating vegetation and habitat use by elephant bachelor and breeding groups. This was determined by comparing resource use between sexes within seasons, and within sexes between seasons. Data were collected at two ecological scales: feeding patch scale and habitat scale. Feeding data were collected from 202 food plots, defined from 161 elephant sightings. In the dry season, when resources are often limited, no difference in feeding patch use was found between bachelor groups and breeding groups. This may suggest a lack of inter-sexual competition and could therefore suggest that the elephant population is currently below carrying capacity. Three habitat types are available to the elephants: plateau, hillslope and valley bottom. Both bachelor groups and breeding groups preferred valley bottom in comparison with habitat availability, in both seasons. When sexes were compared within seasons, in the dry season, bachelor groups used valley bottom more and breeding groups used hillslope more. / Dissertation (MSc (Zoology))--University of Pretoria, 2006. / Zoology and Entomology / unrestricted

Gold mining in South Africa resulted in vast volumes of waste material, mainly in the form of tailings material. Poor management of most of the tailings dams resulted in the release of acid mine drainage that in some cases caused soil degradation and water contamination underneath and around these sites. Although many tailings dams have been partially or completely reclaimed, their contaminated footprints pose a serious threat to the water quality of the underlying aquifers (e.g. dolomitic aquifers). This study investigated the geotechnical, mineralogical and geochemical parameters of eleven selected partially or completely reclaimed sites situated near Johannesburg. The main objective of the field and laboratory experiments was to assess the pathway of contaminant migration resulting from acid mine drainage from tailings materials through the unsaturated zone into the groundwater system. Comparing extractable contaminant concentrations with a soil standard from literature represents the environmental short-term impact. In contrast, total element concentrations in the soil compared with background values were used to describe the long-term impact or worst-case scenario. Extraction tests have shown that only a minor portion of contaminants (i.e. Co, Ni and Zn) is mobile in acidic soils. This implies that plant growth could be limited because of phytotoxic elements occurring in the topsoils, complicating rehabilitation measures. In addition, the soils often contain anomalous trace element concentrations, providing a pool for future contamination. Buffer minerals will eventually be depleted and the subsequent acidification of the subsoil, could result in the remobilization of contaminants from the subsoil into the groundwater system in the long term. It is important to understand the parameters, which control the balance between retention and mobility of contaminants in soils. Therefore a risk assessment approach would be required for all tailings dams and reclaimed sites to identify those sites, which need rehabilitation and to define the type and extent of remedial measures. Minimum rehabilitation requirements at reclaimed sites could consist of soil management measures such as liming and the addition of organic material and fertilisers to minimise the contaminant migration from the topsoil into the subsoil and groundwater as well as to provide suitable conditions for vegetation growth and future land use. Removal of remaining tailings and excavation of those portions of the soil, which are excessively contaminated, are necessary. Tailings dams which pose a high risk to the environment would require a well-engineered soil and vegetation cover to limit rainfall infiltration into the impoundment, and thus to reduce the oxidation of sulphide-bearing minerals such as pyrite. Long-term monitoring is an absolute prerequisite to ensure the success of rehabilitation, and therefore the safe use of land and water. / Thesis (PhD)--University of Pretoria, 2007. / Geology / Unrestricted

Due to death being an extremely sensitive issue, the topic of cemeteries and associated environmental impacts is often left outside the mainstream environmental critique. However, this is a topic becoming more prevalent as the population numbers and the death rate increases, while the amount of available land decreases. Recent research has indicated that poorly sited cemeteries may pose a significant threat to groundwater resources with the consequential potential for severe health hazards. This has resulted in the need for a method of determining the acceptability of a given area for the establishment of a cemetery in a South African context. Cemeteries should be sited in such a way as to mitigate potential public health and safety concerns, minimise associated environmental impacts and provide a method of body disposal that is economically viable. This study therefore provides an integrated methodology to identify and assess a given area and rank a number of potential sites, ultimately determining a single cemetery site which proves to be acceptable for the establishment of a cemetery. Cemetery site selection should be based on the factors affecting the pollution potential of a proposed cemetery. These factors were identified and quantified based on research into the mechanisms of cemetery site pollution resulting in a number of fatal flaws and criteria deemed decisive when selecting a potential cemetery site. The assessment of a site with regards to these criteria and fatal flaws is undertaken through the use of GIS analysis software utilising data layers containing information on the site selection criteria, by investigating existing studies, literature or reports relating to the relevant area, or through field investigations. Although these criteria are vital when determining the specific characteristics of a site in terms of its pollution potential, a method of assessing a number of potential sites with regards to these criteria is vital. To this end, a multi-criteria ranking matrix has been developed, allowing for an objective method of assessing individual sites and thus indicating which sites are more suited for the establishment of a cemetery. The ranking matrix identifies a range of values for each criterion, therefore identifying a minimum and maximum allowable value. A site is then assessed with regards to these criteria in relation to the values identified in the ranking matrix. Each criteria is assigned a score according to the site conditions. Once the criteria for each site has been assessed and scored, the results can be tallied allowing the sites to be ranked according to which site proved to be the most acceptable for a cemetery based on the findings of the application of the site selection criteria. The methodology developed in this study is unique to previous studies in that it provides an integrated and staged approach to identifying, assessing and applying the criteria affecting the pollution potential of a cemetery. The methodology also provides a means of ranking a number of potential sites so to determine the most suitable. Furthermore, the criteria deemed as decisive in previous investigations were in most cases not quantified by the relevant authors, therefore leaving many of the criteria values up for interpretation. For this methodology to be affective, all criteria must be quantified therefore identifying maximum and minimum allowable limits for each. This study applies minimum and maximum allowable limits to these criteria, therefore aiding in the ranking process. The integrated methodology developed was then applied to a case study where by the effectiveness in identifying a number of potential cemetery sites could be tested. Subsequent to the application of this methodology to a case study, it was concluded that an additional two criteria, not identified in previous investigations, needed to be assessed to more adequately determine the suitability or otherwise of a site for a cemetery. Ultimately, twelve major criteria have been proposed for use as the basis of the methodology. The methodology and pertinent criteria proposed in this study should be compiled as a standard for planning authorities and consultants to use as a method of determining a number of potential environmentally sound cemetery sites.

No description available.

Environmental Impact Assessment is a procedure that ensures that the environmental consequences of development proposals are understood and adequately considered in the planning process. This important project planning requirement is often inadequately addressed in many developing countries - especially with regard to dam projects. Lesotho is a small developing country in Southern Africa which is currently engaged in a multi-phased dam project - the Lesotho Highlands Water Project (LHWP) - in order to utilize its most abundant natural resource - water. Planning for the LHWP incurred some irregularities, particularly with regard to environmental implications. The purpose of this study is to evaluate the environmental impact assessment procedures of the LHWP, Phase lA. This includes review of the environmental studies that were carried out and the findings of these studies; assessment of the familiarity of the Lesotho Highlands Development Authority (LHDA) staff with EIA procedures; and examination of the extent to which the communities in the project area were consulted regarding this project. The study is based on two surveys: firstly, within the Environment Division of the Lesotho Highlands Development Authority to assess the familiarity of staff members with proper EIA procedures. In this survey 28 self-administered questionnaires were issued, and 23 were collected. Secondly, structured interviews and unstructured group discussions were carried out in 14 villages to examine the extent to which the communities affected by the LHWP had been involved in the environmental impact assessments of Phase lA; and whether the impacts they experienced and the subsequent. Mitigation efforts had been considered comprehensively by the project proponents. Eighty interviews were conducted in six of the 14 villages selected in the study, in the remaining villages data was collected through group discussions. The groups consisted of 10 - 12 members (usually prominent persons) from the community. The study revealed that EIA for Phase 1 A of the LHWP was not carried out according to recognized standards. Environmental studies that were undertaken were done too late in the EIA process, and did riot facilitate the project planning. The study also found that the majority of LHDA staff members are not familiar with the details of the EIA process, and did not participate in Phase lA project planning. The communities affected by the LHWP were not given the opportunity to raise their concerns about the project. This is manifested by the magnitude and type of impacts which they have incurred because of the LHWP. Members of these communities therefore regard their livelihoods as being worse than before the project. It is thus recommended that LHDA should revise and significantly improve its project planning approaches - especially for the subsequent phases of the project. It is imperative· to incorporate public participation in the EIAs of these phases. Formulation of guideline sand legislation - in Lesotho as a whole - will ensure enforcement and compliance with sound environmental assessment procedures, and improve on LHDA's manpower capabilities with regard to EIA and environmental management. This in turn will enhance an environmentally sustainable development.

Environmental Impact Assessment (EIA) is subject to challenges that undermine this process as an effective safeguard to biodiversity. Internationally, effective EIA is hindered by the following issues: a low priority assigned to the consideration of biodiversity and a limited capacity to carry out assessments; a lack of formalised procedures and inconsistent methodologies to address biodiversity within the EIA framework; and a lack of formal requirements for post-project monitoring of biodiversity aspects. Traditionally effectiveness studies in this regard have focused on evaluating the procedural aspects of EIA, and have focused less on the substantive outcomes of the post-authorisation phase of a proposed project. While South Africa has a considerable body of literature pertaining to the procedural aspects of EIA, there remain two substantial gaps in the literature. Firstly, there is an evident absence of effectiveness studies in South Africa that focus primarily on biodiversity-specific procedure. Secondly, almost no research has been conducted in South Africa which investigates the outcomes of mitigation measures, mandatory monitoring, reporting and compliance with biodiversity aspects of EIA. This research therefore aims to fill these gaps by investigating the quality of information generated in five EIAs in the Western Cape. It also examines the implementation success of mitigation measures aimed at managing unavoidable impacts in the post-authorisation phase of these projects. This research has adopted a case study methodological approach. Five EIAs were selected from a sample of 9. In no order of significance, the variables considered most important in the sampling protocol were: the presence of a biodiversity-related specialist report; availability of environmental assessment documentation; overall cases to represent at least two different local jurisdictions; and the uniqueness of adopted biodiversity-related mitigation measures. The primary method used to evaluate the quality of biodiversity-related information is a Key Performance Indicator analysis, whereby the performance of cases is measured against legal and best-practice reporting principles. The substantive outcomes of EIA have been investigated by means of site inspections and interviews with key stakeholders. This research has found that the five cases performed well with complying with best-practice EIA procedure, indicating a 53% full compliance, 29% partial compliance and 18% of best-practice principles were not complied with at all. This research has shown that direct impacts on biodiversity (such as the physical removal of indigenous vegetation) are adequately identified, and indirect impacts (typically those impacting off-site and on ecological processes) are poorly identified in EIA. Therefore, the information required to avoid impacts on biodiversity is available, but this research has found that it is underutilized in this regard. Notably, avoidance of impacts was undermined inadequate site and layout alternatives and poor decision making in terms of the regular authorisation of irreversible impacts on biodiversity. Conversely, only 18% of mitigation measures were fully complied with, 36% were partially complied with, and 45% of mitigation measures were not complied with. These results indicate a poor performance of EIA in the implementation stage of a project lifecycle. This research has concluded this is most likely due to a poor conversion of recommended mitigation measures into conditions of authorisation and a limited capacity of the competent authority to perform compliance monitoring.

This was the final statement in a report, prepared for the Namibian Programme to Combat Desertification (NAPCOD), which researched the process, praxis and environmental impacts of borehole provision in communal areas in Namibia (ENGEO, 1997).¹ This dissertation is a response to this concluding statement. It presents a theoretical model which provides a comprehensive yet simple environmental assessment and management framework to inform, guide and manage the provision of boreholes in communal areas in Namibia. The model has been designed to be cost effective, appropriate for its context and 'user-friendly'. Most importantly, the model aims to present a system which would promote principles of sustainability and, consequently, sustainable development in terms of borehole provision in communal areas in Namibia.

Bibliography: p. 109-111. / This is an academic report submitted in partial fulfilment of the degree Master of Environmental Science. It is written to demonstrate the competence of the writer in undertaking work in the field of Environmental Impact Assessment. The main purpose of the report is the comparative evaluation of two proposed alternative roads, the "Western Access Route" (WAR) and the "Least Cost Alternative Route" (LCAR). Since this is an academic report, it will not be used as a decision-making document and it will not be submitted to the proponent of the alternative roads.