Submitted in fulfillment of the requirements of the Degree of Master of Technology: Cost and Management Accounting, Durban University of Technology, 2014. / Economic Value Added (EVA) is a value based accounting measure used by companies to measure the amount of value created for shareholders. Accounting values derived from company annual financial statements (AFS), are used to calculate EVA. EVA requires the conversion of accounting values to economic values. This conversion process is known as the EVA adjustment. If accounting values are not converted to economic values, the value of the EVA can be distorted. Previous studies have shown that companies are experiencing difficulties in implementing EVA adjustments. To reduce these difficulties, companies have decided to limit their EVA adjustments to ten or even fewer. The problem is that if the appropriate adjustments are not made, an inaccurate EVA measure will be calculated. The aim of the research was to measure the impact of deferred taxes on the EVA measure. The study was conducted within a quantitative research paradigm. Secondary data analysis was carried out on JSE-listed Food producers and Retailers over a seven-year period, from 2004 to 2010. The unadjusted EVA was compared to the adjusted EVA measure to determine the before and after effects of deferred taxes on EVA. The findings of the study revealed that deferred taxes either understated or overstated the value of the EVA during 2004 to 2010. In addition, the results from the regression analysis revealed an overall significance for all deferred tax predictors. The regression results showed that deferred taxes significantly impacted the value of EVA. The study recommends that companies implement the deferred tax adjustment on the EVA measure.

M. Tech. Food and Nutrition Tshwane University of Technology / The aim of this study was to explore and evaluate the management systems which are used for the NSNP (National School Nutrition Programme) in the City of Tshwane. The objectives of this study were set to include inter alia the evaluation of the human resource management system, quality and monitoring management system, the financial management system, purchasing and procurement system, the communication management system and capacity building management in the NSNP (National School Nutrition Programme).

In this thesis, the researcher has attempted to analyze the full complexities of employing the co-management system in conservation of brown mussels (Perna perna) through the use of the case study areas, namely: Sokhulu in KwaZulu-Natal (KZN) and Coffee Bay in the Eastern Cape (EC) Provinces of South Africa. This study is a comparative approach of 2 coastal areas, Sokhulu, in the northern part of KZN and Coffee Bay near the Wild Coast. Communities currently involved in brown mussel resource management in Sokhulu are part of the joint resource management team. The project, started in 1995 by Dr. Harris of KZN Nature Conservation Services (KZN NCS), has proven to be successful in its mission of ensuring wise use of the brown mussel resources. The Coffee Bay project, which was started in 2000, has no local resource management structures yet in place. The research information was gathered with the assistance of household questionnaire; open-ended interviews; literature review; visual review, and commentaries. Experiences drawn from Sokhulu mussel project in KZN have indicated a need for the establishment of a mussel co-management structure at Coffee Bay for the conservation of the resource, and the well-being of the community. Some recommendations for implementation of a co-management system at Coffee Bay have been made. The recommendations are in line with the efficient conservation strategies and utilization of brown mussel resources and blend the needs of the community of Coffee Bay, sound resource use principles provided by the resource managers, and practical management requirements. The study does not present statistically significant conclusions hence it has been highlighted that there is a need for follow-up studies with respect to co-management concept if one is to understand more fully the processes involved. / Thesis (M.Env.Dev.)-University of Natal, Pietermaritzburg, 2002.

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.

The black rhinoceros, Diceros bicornis, is listed as critically endangered. The black rhinoceros population in the Great Fish River Reserve (GFRR) has increased steadily to a current estimate of one hundred animals since the re-introduction of four animals in 1986. In an effort to contribute to the effective conservation and management of this species, dietary composition was studied in the medium Portulcaria thicket vegetation of the GFRR. This study used a molecular approach to determine the diet of the black rhinoceros of the GFRR by sequencing the ribulose bisphosphate carboxylase large subunit (rbcL) gene in plants and dung. Twenty-three plant species were collected from the reserve, and 802 bp of the rbcL gene were sequenced. These plant sequences were used as a reference database for the identification of plant sequences generated from black rhinoceros dung. Initial studies investigated the amplification, cloning and sequencing of DNA extracted from the dung samples which indicated the viability of the molecular approach. Thereafter, dung generated rbcL DNA was analyzed by GS FLX sequencing. Of the plant sequences identified by comparison to the GenBank database, Carissa bispinosa was the most prevalent. The study further characterized the antioxidant activities and phenolic content of plants eaten by the black rhinoceros using four different assays. Phyllanthus verrucosus, Putterlickia pyracantha, Maytenus capitata, Euclea undulata and Ozoroa mucrunata consistently had high antioxidant activities when assayed against 2,2-azinobis (3-ethyl benzothiazolium-6-sulfonic acid) (ABTSʹ⁺), 2,2-diphenyl-1-picrylhydrazyl (DPPHʹ), and ferric reducing antioxidant potentials (FRAP) and phenolic content when evaluated using the Folin-Ciocalteu assay. The majority of plants investigated showed low antioxidant potentials and low phenolic content. The extent to which antioxidants influenced the browse selection by the black rhinoceros remains inconclusive.

Vervet Monkeys (Chlorocebus aethiops) are versatile primates of the suborder HAPLORHINI, family CERCOPITHECIDAE, subfamily CERCOPITHECINAE, and genus Chlorocebus (Skinner & Smithers, 1990). They are a widely distributed species that adapt easily to a variety of environments, occurring throughout the Northern and Southern Savanna, from Senegal to Sudan and south to the tip of Southern Africa (Estes, 1992). According to Estes (1992), vervets are opportunistic omnivores. being predominantly vegetarians that live on wild fruits, flowers, leaves, buds, seeds, pods, sap, roots and tubers. Occasionally they will feed on invertebrates (grubs, termites, grasshoppers) and vertebrates (bird and reptile eggs and chicks) (Skinner & Smithers, 1990). Not much ecological research has been done on vervets outside the tropics to date, and it was thus considered necessary to determine how vervets cope with the effects of temperate area seasonality. The aim of this study was to describe the habitat structure of a vervet monkey troop's territory and then to investigate the effects of seasonality on differences in their diet (both overall and with respect to sex differences). activity patterns and habitat utilisation. / Agriculture Animal Health and Human Ecology / M.Tech. (Nature Conservation)

The purpose of the study is to illustrate the challenge of providing sufficient micronutrients to the inhabitants of South Africa. Traditional foods have therefore been identified as one of the strategies that can be employed to lessen the problem in the community of Nompumelelo, Eastern Cape province and the research involves the availability of traditional foods in this area. It is common practice for most rural people in South Africa to include traditional foods in their diets and Nompumelelo is no exception. Hence, the study also explores the rural-urban linkage of the use of traditional foods by peri-urban households in the Xhosa community of Nompumelelo. It could be argued that the traditional foods produced in this community are accessible to the whole community, resulting in greater food sustainability. It is a fact that many communities are of the opinion that food is not readily available, not realising that traditional foods are locally available. / Human Ecology / M.A. (Human Ecology)

Submitted in fulfillment of the requirements for the Degree of Doctor of Philosophy: Management Sciences (Marketing), Durban University of Technology, Durban, South Africa, 2017. / This study aimed at determining and evaluating customer service in independently owned retail food chains within the province of KwaZulu-Natal in South Africa. Furthermore, it included assessing the level of retail service quality, current customer service tools employed by independent food chains in KwaZulu-Natal and the extent to which customer service tools are being used. The study was also about establishing whether there was a significant relationship between retail service quality and customer satisfaction. The study targeted both customers and managers of independent food chains in KwaZulu-Natal from whom a sample of four mangers were interviewed and 444 customers were conveniently selected to participate in the study. Both qualitative and quantitative methods were employed in the collection of data. The findings revealed that majority of the customers were generally dissatisfied with the quality of services offered by independent food chains owing to a lack of complementary services (ATM terminals, parking and toilets), facilities for shoppers with special needs (physically handicapped, wheel chaired or translators), inability to offer customers credit, failure to provide a wide product assortment, short operating hours and general appearance of store (cleanliness, good product display, presentation on how to use merchandise and availability of shopping trolleys, signage to locate and identify merchandise). The results, however, revealed that there is a relationship between customers’ expectations and their perceived satisfaction. Equally significant, the results showed that customers were satisfied with accessibility and safety of the stores, and that they will be considering independent food chains in KwaZulu-Natal as their primary stores. The study concluded by recommending that: independent retail food chains study their customer profiles as it was evident during interviews that customer profiling or segmentation was not being undertaken in detail; retailers are urged to identify and establish customer service needs and requirements so as to facilitate proper product and service mix design; retailers are also recommended to keep regular communication with customers to inform them about promotions or any new developments taking place; retailers should introduce customer loyalty programmes; provide regular staff training on customer service through workshops and follow-up refresher courses; retailers should offer quality merchandise and incorporate latest technological innovations; handle and process third party payment; meet and exceed customer service expectations of customers; upgrade their facilities to accommodate customers with disabilities; and finally retailers should have well-defined returns policies, parking facilities, rest rooms and introduce trolleys with baby-seating facilities. / D

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.

The long-beaked common dolphin, Delphinus capensis (Gray 1828), is one of the most enigmatic predators feeding in the annual sardine run (Sardinops sagax) off the coast of KwaZulu-Natal (KZN), South Africa. In recent years, unpredictable inter-annual variations in the timing, spatial extent and intensity of the sardine run have been documented, possibly resulting in changes in the suite of prey available to the common dolphin during winter. Although the diets of a number of predators during the sardine run have been studied in detail (e.g. sharks and flying seabirds), little is known about the diet of long-beaked common dolphins during this period. Each year, a low number of common dolphins are incidentally caught in the anti-shark nets in the waters of KwaZulu-Natal. These captures provide a valuable source of data on selected aspects of the ecology of the long-beaked common dolphins along the KwaZulu-Natal coastline. The objective of this study was to provide new dietary data for the common dolphins feeding in the waters of KwaZulu-Natal during winter over the period 2000 to 2009, as well as to determine if any dietary changes had taken place since the common dolphin diet was last assessed, over 15 years ago. Stomach contents from 95 common dolphins (55 females, 40 males) caught between 2000 and 2009 were analysed and compared to historical data from dolphins caught between 1974 and 1992. Mesopelagic fish and squid dominated the diet, with 23 fish and 5 squid species represented in adult dolphins. Multidimensional Scaling (MDS) indicated that there was no resource partitioning between adult male and female dolphins. Numerical analyses indicated that there was a shift in the principal prey species consumed by the dolphins over the past decade, particularly during the winter. Prior to 1992, sardine comprised up to 49% of the total stomach contents, while chub mackerel (Scomber japonicus) was the dominant prey item (66% by mass) recorded in the stomach contents over the period 2000 to 2009. The shift in the relative contributions of sardine and mackerel in the diets of the dolphin appeared to correspond to fluctuations in the availability of the two principal prey species. Between 2000 and 2009, the diversity of the dolphins' diets was highest during the sardine run, reflecting the presence of a wide suite of predatory teleosts in the waters of KwaZulu-Natal during the annual sardine run. Conversely, prior to 2000, the diet was dominated by sardine during the peak of the sardine run, whilst diet diversity increased after this period. Apart from sardine and chub mackerel, elf (Pomatomus saltatrix), maasbanker (Trachurus delagoa), strepie (Sarpa salpa) and flying fish (Exocoetid sp.) also formed important components of the diet both prior to 1992, and over the last decade. Blubber thickness was assessed as an indicator of animal condition. No significant change in blubber total weight (R² = 0.0016, N = 185), nor dorsal, lateral or ventral blubber thickness (R² = 0.3146, R² = 0.0003, and R² = 0.0003 respectively, N = 78) was seen over the last 30 years (1970 to 2009). Results of stable isotope analyses conducted on tissue derived from the teeth of D. capensis indicated that there has been no significant shift in the trophic position (δ¹⁵N) and potential prey consumed (δ¹³C) over the corresponding period. These data would suggest that the long-beaked common dolphins along the KwaZulu-Natal coastline can be considered as opportunistic predators generally consuming the most abundant prey species available locally. As common dolphins feed opportunistically, this dietary shift appears to indicate changes in the shoaling characteristics of the most abundant fish prey in KwaZulu-Natal during winter. Given the “Data Deficient” status of the long-beaked common dolphin on the IUCN Red Data List, and the strong climatic forcing of the sardine run, such dietary data have important implications for their conservation in the light of expanding fisheries and climate change.