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There has been a definitive increase in environmental legislation over the past decade. These new environmental laws established principles such as duty of care and the polluter pay principle. Numerous companies in South Africa have historical impacts, particularly ground water impacts deriving from the period where no or less comprehensive environmental legislation was promulgated. Furthermore, the sudden evolution of environmental legislation has but significant strain on companies to comply with environmental law. The quantification of ground water impact through a methodological approach which can provide adequate information for a decision on the need to disclose the liability as part of the financial audit process is absent in South Africa. This study focussed on deriving a methodology which can be applied in the South African Fertiliser Industry, in assisting with the investigation and quantification of ground water impacts in order to assist with the decision on the need to disclose the liability as part of the financial statements and the newly derived reporting practice of integrated reporting.

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INTRODUCTION AND SCOPE OF INVESTIGATION Irrigated land in South Africa currently amounts to approximately 1.3 million hectares. Agricultural water use is estimated to comprise the largest amount of water users in Southern Africa, with much of the region dependent on sufficient water of adequate quality for survival. The Vaalharts is the largest irrigation scheme in South Africa. Approximately 32 000 hectares of land is currently being irrigated. The salinity of the irrigated water has steadily increased over time (Herold and Bailey, 1996). Several research projects have been undertaken to determine the fate of added salts. The conclusion in these reports is that a very large proportion of the salts added to the subsurface due to irrigation are not returned to the surface water. A sink for these salts is therefore believed present. Research into the salt balance of the area and the effect of the salts on soils and crops have suggested that the majority of this salt is being leached through the soil and into the groundwater resources underlying the irrigated area. The underlying aquifer was believed to have a limited storage capacity. Once this capacity is exceeded, a flow reversal is expected. This process is likely to add a tremendous salt load (roughly estimated to be in the order of 100000t/annum (Herold and Bailey, 1996)) to an already stressed river system. The adverse effects of such an addition would be catastrophic to the irrigation scheme and the receiving aquatic environment. This thesis aims to determine the processes leading to the scenario outlined above.

Not-for-profit organisations, and thus the congregations and welfare organisations of the Dutch Reformed Church in the Free State, exhibit certain unique characteristics, different from businesses. In essence, the primary objective of not-for-profit organisations is not to realise a profit to be distributed to equity participants (e.g. shareholders), but to meet certain religious, cultural, social and other non-commercial needs of the community. Not-for-profit organisationsâ need for relevant accounting standards in fact emanates from their unique characteristics. Owing to the nature of not-for-profit organisations, the users of their financial statements require information (financial and non-financial) which is different from the information required by users of financial statements of businesses. Financial reporting which makes it possible for the users of financial statements of not-for-profit organisations to assess the stewardship of the organisationâs management, is the central focus because management are accountable to the members of the organisation, and also especially to donors. Standards of Generally Accepted Accounting Practice (GAAP) are drawn up primarily for businesses, and specifically to enable users of financial statements of companies in the international capital markets, to make economic decisions. Given this fact, and the unique nature and characteristics of not-for-profit organisations, it follows that Standards of GAAP are neither relevant nor appropriate in the case of not-for-profit organisations. Standards of GAAP therefore cannot be applied indiscriminately to not-for-profit organisations, albeit that appropriate South African legislation (Nonprofit Organisations Act) probably requires compliance with Standards of GAAP. In the international accounting environment, attempts have been made to develop unique accounting standards for small- and medium-sized entities, while unique accounting standards have also been drawn up for government institutions on the basis of their unique accounting needs. The same approach should also be followed for not-for-profit organisations since their unique nature and characteristics also necessitate typical accounting standards. Where not-for-profit organisations do indeed attempt to apply Standards of GAAP, they nonetheless experience problems in this regard. Some of these problems derive from the theoretical irrelevance of Standards of GAAP, while other problems are of a more practical nature. The fundamental problem derives from the question whether the cash or the accrual basis is the most appropriate in the case of not-for-profit organisations. Moreover, âfund accountingâ is typical of not-for-profit organisations; however, an accounting standard for treatment of âfundsâ does not exist. In addition, various problems are also experienced with the recognition of assets, impairments and depreciation of assets, because the definition of âassetsâ and the recognition criteria do not consider the unique nature of not-for-profit organisations. Various questions exist with respect to the recognitio n of receipts as income. The question in particular is whether donations received for a specific purpose, donations which may only be utilised in future periods, as well as capital donations, should be recorded as income, liabilities or directly as funds. Not-for-profit organisations also experience problems with the recognition of so-called âin naturaâ receipts, and other forms of income. Given the nature and characteristics of not-for-profit organisations, performance reporting is also problematic because the âprofit figureâ and other reported financial information often do not capture the real âperformanceâ (i.e. the achievement of objectives) of not-for-profit organisations. Furthermore, certain terminologies in GAAP are also not applicable to not-for-profit organisations. In some countries, accounting standards have been developed and issued specifically for not-for-profit organisations. The standards issued by the United States of America , the United Kingdom, Canada and Australia have been analyse d and compared to establish appropriate accounting principles for not-for-profit organisations. Accounting practice, applied in the above-mentioned countries, was reviewed by means of empirical tests among congregations and welfare organisations of the Dutch Reformed Church in the Free State. Specific aspects that were addressed and which have led to proposals for typical standards of generally accepted accounting practice for not-for-profit organisations are the following: · Presentation of financial statements; · Reporting on the restrictions imposed by donors on the utilisation of funds; · Accounting in terms of a cash basis versus the accrual basis ; · Recognition and measurement of fixed assets and accompanying expenses, such as depreciation and impairments, as well as the recognition and measurement of inventory; · Recognition and measurement of income in general, and in particular, recognition of donations and contributions, ârestricted donations receivedâ, and donations âin naturaâ; · Performance reporting by not-for-profit organisations; and · Aspects related to fund accounting. The core recommendations derive from the position that existing and formal Standards of GAAP should be used as a basis, and these standards should be modified to deal with the typical accounting concerns that pertain to not-for-profit organisations. The accounting profession, not-for-profit organisations, and other stakeholders must take note of the irrelevance of GAAP for not-for-profit organisations, the accounting problems experienced in the context, as well as the need for, and the recommendations made with respect to typical accounting standards for not-for-profit organisations. Like some other countries, South Africa should also play an active role in developing accounting standards which are applicable and relevant to not-for-profit organisations.

The Integrated Development Plans developed by local municipalities are the tool that should be used to ensure the sustainable development of both urban and rural areas through combating service-delivery backlogs and also high levels of unemployment and poverty. Yet, the IDPs developed by municipalities (the study focuses on three local municipalities in the Free State) often fall short of achieving this objective as a result of various obstacles, three of which were subjected to scrutiny during this research. Firstly, the use of development indicators aims to ensure the measurability of development initiatives, thereby also ensuring the accountability of decision makers in local government (Paper One). Development indicators guide municipalities in the allocation of scarce resources to those areas where they are most needed and, therefore form an essential part of an IDP. This paper explores the use of these indicators in the IDPs of the three local municipalities in order to demonstrate the critical absence of adequate development indicators in the IDPs. The implications for development planning and local governance are also discussed. Secondly, community participation in development planning will be discussed on the basis of the theory of community participation at both the international and the national level (Paper Two). The focus of the discussions is on levels of participation, as well as approaches to and methods of participation. The factors affecting community participation and the preconditions for effective community participation are also considered. The process of community participation in integrated development planning in the three local municipalities is evaluated, with a particular focus on the dangers of the tendency to engage in community participation in the IDP process for the sole purpose of compliance with legislation rather than for community empowerment. Thirdly, local economic development within the three municipalities is examined (Paper Three). The research focuses on the strategic approaches to Local Economic Development, in accordance with international and national guidelines, suggesting that in most cases, LED is limited to a number of small capital projects, and that it is neither regarded as an integral part of all projects, nor directed at addressing the real structural problems associated with small towns. These LED projects are identified haphazardly with no strategic approach or guidelines, and this leads to their being both unsustainable and dependent on continuous funding. In conclusion, the thesis presents principal findings and recommendations to alleviate the challenges presented with regard to the use of development indicators, community participation and local economic development at the local government level.

Biodiversity conservation is critical for the continued supply of ecosystem services to secure the sustainability of livelihoods, especially for poor rural people. Therefore, current rates of biodiversity loss, which threaten human survival, need to be curbed using effective interventions. Implementation and decision-making on interventions require timely information. Undertaking a Sustainability Assessment (SA) and structuring this information within a SA framework of components and objectives is one effective way to aid decision-makers. An effective SA framework addresses key sustainability issues and priorities that are aligned with the regulatory policy and legal framework, as well as stakeholder aspirations. Sustainability Assessment development and application is evolving and is more widespread in developed countries than developing countries. Hence, this study sought to investigate how to apply SA in a participatory manner within rural areas in a developing country. Key objectives of the study focused on: i) identification of key aspects that make a SA framework effective; ii) mechanisms of effectively incorporating participation into SA processes; iii) investigations of the perceptions of stakeholders regarding the ecosystem and human conditions required for the sustainability of biodiversity conservation; and iv) determination of stakeholder perceptions on progress towards sustainability. The study was conducted in Lesotho within a trans-boundary project area. The project is known as the MDTP and is a collaborative initiative between Lesotho and South Africa to conserve globally significant biodiversity. A qualitative case study approach was employed through a combination of techniques including a literature review, field observations, key informant interviews, group discussions and workshops to collect data. Study participants consisted of MDTP partners at the national, district and local levels, and some members of the general community. Two SA tools were applied in a complementary manner during the study, namely the International Union for Conservation of Nature (IUCN) SA approach and the Community Sustainability Assessment (CSA) approach, developed by the Global Ecovillage Network (GEN). Experiences of applying sustainability assessment in both developed and developing countries revealed that an overall generic SA tool is not practical. There is a need for a context-specific framework consisting of principles, criteria, generic steps, objectives, indicators, a toolkit and other context-specific components. The SA framework employed in this study had to fit biodiversity conservation conditions in rural areas. The SA process revealed that the MDTP partners were knowledgeable about the conditions of sustainability and threats to biodiversity, while members of the general community were unaware of these threats. Regarding progress towards the sustainability of biodiversity in the study area, the results indicated that current practices are unsustainable, more from the point of view of the socio-ecological components than the socio-cultural and spiritual or the socio-economic components. Consequently, there is a need to raise awareness at the community level and implement action plans to realize changes that support the sustainability of biodiversity in the long-term. Key components for a participatory SA framework depend on whether a SA is a partial assessment or a full one. The components of a partial SA framework also depend on whether the focus is on reflection and learning or data handling. Hence, the main components of a participatory sustainability assessment framework comprise: a comprehensive vision of sustainable development; goals towards attaining the vision; a participatory process engaging various stakeholders; a toolkit of appropriate SA tools used for various tasks; relevant principles of sustainability assessment; and sustainability-led decision criteria. There is no blueprint on how to undertake a SA process and no rigid way of integrating participation within the SA processes. The application of a SA requires adaptability and flexibility in specific circumstances. Therefore, the study presents guidelines, key components of a participatory SA process, and highlights the strengths, weaknesses, opportunities and threats for applying a SA for biodiversity conservation in rural areas. Key words: sustainability assessment, stakeholder participation, environmental assessment, biodiversity conservation, rural areas, sustainability assessment framework.

The objective of this research is to characterise fractured aquifers contaminated with DNAPLs in South Africa. The site characterisation approach is conducted in two case studies by integrating a range of site assessment techniques. It started with the noninvasive methodologies that provide rapid and cost-effective ways for screening. After developing the initial conceptual model, the investigation proceeded to invasive techniques that provide more information on DNAPLs and fractures on a local scale. This research indicated that fracture âhuntingâ is extremely difficult with the current technology, making DNAPL characterization very challenging. It also indicated that no single technique provides an unequivocal indication of fracture position and orientation, but that best results were obtained when several invasive techniques were used in a toolbox approach. These tools were most appropriate when integrated with hydraulic testing methods. The site characterisation was done in a continuous and iterative process, and each phase of investigation was used to refine the conceptual model of the site. The non-invasive techniques applied included: ⢠General assessment of Test Site 1 by site inspection, interviewing employees, documentation studies and aerial photo analysis. ⢠Hydrocensus ⢠Direct observing for DNAPL contamination using UV light and Sudan IV shake tests. ⢠Soil gas surveys by using various models of PIDs to delineate the organic vapour plumes. ⢠Surface and airborne geophysics for outlining major structures that may play an important role for DNAPL migration pathways. This did not yield useful results at Test Site 1 due to noise interference from industrial activities and infrastructure. The non-invasive techniques were not applicable for direct evaluation of DNAPLs migrating in fractured aquifers; however, they were essential in understanding DNAPL-release zones and vapour plumes. They were also found to be relatively cost and time efficient. The invasive techniques applied include: ⢠Test pits (excavations on the top 3 m soil) ⢠Drilling using augur, percussion and coring methods. (An outside-in approach was followed during the drilling to avoid unnecessary DNAPL mobilisation). ⢠Several different borehole geophysical and geochemical logging methods. Results from this diverse range of activities were integrated to construct conceptual models of the preferential fracture pathways of the two test sites. Riemann (2002) found that early time drawdown data could be used to estimate the Tvalue of the fracture zone with the Cooper-Jacop 2 method. However, in this research, the method did not yield results that were consistent with other observations. The tracer experiment was extended to evaluate the effective matrix diffusion coefficient of the mudstone in the Campus Test Site. The values at depths of 27 and 36 m were estimated as 3.4 x 10-6 and 7.8 x 10-6 m2/day, respectively. This means that the rate of dissolved mass disappearance from the fracture to the matrix is relatively high compared to other geologic formations. An in situ method of effective porosity estimation using tracer tests was employed instead of the traditionally measurements on rock/soil samples from the aquifer. In this way, uncertainty in porosity estimation due to the inherent alteration during sampling was eliminated. Column experiments were conducted to evaluate the accuracy of PITT for residual DNAPL saturation estimation. The saturation was estimated with an accuracy of 95%. However, the experiment was conducted in unconsolidated, homogenous sand and the experiment may not be accurate as such when applied to heterogeneous aquifer systems usually encountered in South Africa. With the current technologies available, PITT is believed to have limited applicability in fractured rock aquifers. Finally, based on the findings, a methodology has been proposed for the characterisation strategy of DNAPL contaminated sites in fractured South African aquifers.

The challenge to overcome hunger remains one of the most serious confrontations facing humanity today. The threat of starvation is most serious in Africa, where an estimated 33% (138 million) of the population, mainly women and children, suffer from malnutrition. An estimated 680 million people, representing about two thirds of the rural poor, keep livestock, confirming the importance of livestock to their livelihoods. Understanding a live stock system requires description and analysis of its various components and their functional inter-relationships (the systemâs functioning), rather than the description of livestock production alone. Therefore, the purpose of this study was to analyse the se relationships which are best understood by evaluating the various flows among system components as well as farmersâ management decisions. Farms vary in their resource endowments and in the family circumstances of the owners, with various resource flows and external interactions at the farm level. The biophysical, socio-economic and human elements of a farm are interdependent, and can be analysed as a system from various points of view. The challenges experienced in conducting diagnostic livestock studies are often attributed to the specific characteristics of livestock keeping. Taking cognisance of each farmerâs unique environment and context is central to the framework of farming systems research. No single component of smallholder farms in developing countries has as much potential as ruminant animals to address simultaneously the inter-related factors of under-nutrition, poverty and environmental decline that prevent people from improving their livelihoods. In mixed farming systems, as a result of the interplay among farm families, animals, crops and social systems, the roles and contributions of animals to smallholder agriculture are complex. The projected increased demand for livestock products could result in far-reaching changes in the structure of smallholder livestock production. Livestock never interact with natural resources in isolation, but people as livestock managers play a deciding role and are affected by biophysical, economic, social and policy factors. In this context, an integrated approach to natural resource management is required. Eighty-six smallholder cattle farmers in the Nzhelele District of the Limpopo Province of South Africa were surveyed. The farmers owned between one and 67 cattle, with an average of 10.3 head of cattle per household. The average age at first calving was 34.3 months. The rates of calving, weaning, calf mortality, herd mortality and offtake were 49.4%, 34.2%, 26.1%, 15.6% and 7.8% respectively. Contrary to the situation in many other regions of Southern Africa, commercial enterprise, not social prestige, constituted the main reason for farming with cattle. A marked complimentarity in resource-use i.e. crop residues as animal forage, has been demonstrated. Family size is the single most important factor among all variables studied (farm size, grazing land area, cultivated area and maize production area) that influences herd size for cattle and goats. The most important factor limiting the amount of land cultivated and the area used for maize production is farm size. Farm size has no relationship to the number of cattle or goats owned, as livestock predominantly depend on communal grazing. Animal traction supported by family labour, played a prominent role in land cultivation, due to the small farm size. Empirical studies and reviews from Eastern (Kenya) and Southern (South Africa) Africa has been used to construct a policy framework to guide livestock development in these two regions. Five overarching, integrated elements have been identified. These include food production and security, capacity strengthening for livestock research, livestock and the environment, health and genetics and marketing of livestock and livestock products. The framework that emerges is complex, due to the dramatically increasing demand for livestock products and, as a result, the farreaching changes in the structure of smallholder livestock production. To promote the development of smallholder farmers, different policy options must be assessed and evaluated, bearing in mind the farmersâ likely responses. New policies must include food production and security, capacity strengthening for livestock research, livestock and the environment, health and genetics and marketing of livestock and livestock products. An attempt has been made to translate these into complex, multi-disciplinary and multi-sectoral policy frameworks.