Proefschrift--Amsterdam. / "Stellingen": 3 p. inserted.

New and proposed tax relief sections have been added to the Income Tax Act no 58 of 1962 over the past few years and this is an indication that the South African (SA) Government acknowledges that there is considerable investment required, by both SA taxpayers and the SA Government, to go “green” and to save energy. The National Treasury proposed the introduction of section 12L to the Income Tax Act No 58 of 1962 (the Act) in the 2009 Taxation Laws Amendment Act. This will provide an incentive for taxpayers to benefit from energy savings by incurring capital expenditure with the purpose of reducing energy consumption. The idea with the proposed section 12L is that the more energy one saves, the less tax one pays. However, the proposed introduction of section 12L has led to uncertainty as to the process to be followed by a taxpayer, in order to qualify for the allowance. There will be a discussion on whether this notional allowance will be in addition to the allowances and deductions based on actual expenditure incurred in the investment of new green technologies. The objective during the current study is to examine how government should formulate SA legislation in terms of section 12L of the Act to stimulate investment in the conversion of old technologies to new “green” technology. The challenges of improved energy savings will be addressed in the SA context, and compared to similar legislation in China and the United Kingdom (UK). This comparison will identify the gaps, alternatives and possible improvements to the proposed SA section 12L. AFRIKAANS : Nuwe en voorgestelde wetsartikels vir die vermindering van belasting is gedurende die laaste paar jaar ingedien. Dit is ’n aanduiding dat die Suid-Afrikaanse (SA) Regering erken dat aansienlike belegging benodig word om “groen” te raak en om krag te bespaar. Die Nasionale Tesourie het die indiening van artikel 12L in die Inkomste belasting Wet Nr. 58 van 1962 (Die Wet) in die 2009 Belasting Wysigingswet voorgestel. Dit sal as aansporing dien vir belastingbetalers om voordeel te trek uit energiebesparing deur om kapitaaluitgawes wat lei tot die vermindering van kragverbruik aan te gaan. Die idée agter die voorgestelde artikel 12L is dat hoe meer energie ’n mens spaar, hoe minder belasting jy hoef te betaal. Die voorgestelde indiening van wetsartikel 12L lei egter tot onsekerheid oor die proses wat die belatingbetaler moet volg om vir die toelaag te kwalifiseer. Die bespreking sal insluit of hierdie voorgestelde toelaag bykomend sal wees tot die toelae en aftrekkings wat gegrond is op werklike uitgawes wat aangegaan is tydens belegging in die nuwe groen tegnologie. Die doelwit met hierdie studie is om ondersoek in te stel in hoe die regering die SA wetgewing in terme van artikel 12L van die belastingwet moet formuleer om sodoende belegging in die omskakeling van die ou tegnologie na die nuwe “groen” tegnologie te stimuleer. Die uitdaging van energie besparing sal in die SA konteks aangespreek word en vergelyk word met soortgelyke wetgewing in die Verenigde Koningkryk (VK) en China. Die gapings, alternatiewe en moontlike verbeterings in die voorgestelde wetsartikel 12L sal tydens hierdie vergelyking identifiseer word. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Du Toit, EF 2011, Energy efficiency savings allowance in South Africa : an international comparison, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03062012-113449 / > F12/4/146/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

In South Africa around 23% of emissions are caused by the operation of residential and non-residential buildings. In the last five years building owners and contractors have begun to focus on more environmentally friendly building techniques. This has resulted in an emerging market in South Africa for green buildings. A green building is one that is environmentally responsible, while it is energy and resource efficient. The Green Building Council of South Africa was formed to establish the requirements for qualification as a green building. As green buildings are a fairly new concept in South Africa, an additional allowance will encourage building owners to construct a green building as opposed to an ordinary one. Currently a tax allowance is available under Section 13 of the Income Tax Act for manufacturing and a Section 13quin allowance for newly constructed commercial buildings. In other countries such as the USA, an allowance is obtainable for green buildings under the Federal Tax Code. The first 5-Star Green Star SA Office Design v1 rated building in South Africa was used as a case study to indicate the effect of an additional tax allowance on South Africa. The case study indicated that to be a green building, many requirements have to be met, thus an additional tax allowance would encourage building owners to construct green buildings and in a way it can be seen as an incentive to promote sustainability in the long term. AFRIKAANS : In Suid-Afrika word 23% van kweekhuisgasse veroorsaak deur die bedryf van residensiële en nie-residensiële geboue. In die afgelope 5 jaar het gebou eienaars en oprigters begin fokus op omgewingsvriendelike gebou tegnieke. Gevolglik het dit aanleiding gegee tot ‘n opkomende mark vir groen geboue in Suid-Afrika. ‘n Groen gebou is ‘n gebou wat verantwoordelik is vir die omgewing en ter selfde tyd energie en hulpbron effektief is. Die ‘Green Building Counsel of South Africa’ is gestig om die vereistes om as groen gebou te kan kwalifiseer vas te stel. Groen geboue is ‘n redelike nuwe konsep in Suid-Afrika en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om eerder ‘n groen gebou op te rig teenoor ‘n gewone gebou. Tans is daar slegs ‘n toelae onder artikel 13 van die Inkomstebelasting Wet vir geboue wat gebruik word in die proses van vervaardiging of artikel 13quin toelae vir nuut en ongebruikte kommersiële geboue. In ander lande soos die VSA is daar reeds belastingtoelae vir groen geboue beskikbaar onder die ‘Federal Tax Code’. Die eerste 5 ‘Star Green Star SA Office Design v1’ gegradueerde gebou in Suid-Afrika is in die gevallestudie gebruik om die effek van addisionele belastingtoelaag aan te dui. Die gevallestudie dui aan dat ‘n groen gebou aan baie vereistes moet voldoen, en dus sal ‘n addisionele belastingtoelaag gebou eienaars aanspoor om ‘n groen gebou op te rig. Die addisionele geboutoelaag kan ook gesien word as aansporing om volhoubaarheid te bevorder. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Child-friendly spaces are not successfully implemented in South Africa due to problems such as urbanization, development pressure, lack of qualitative open spaces and lack of policy and legislation guiding the planning and protection of such spaces. This study evaluates local and international planning approaches of childfriendly spaces in an attempt to identify best practices and explore how child-friendly spaces can be planned and utilized locally, in South Africa, (especially rural areas such as the Vaalharts district in the North West Province) to develop playful, educational, environmentally preserving and qualitative child-friendly spaces.The research methodology used in this study consist of (i) a literature investigation on concepts of child-friendly environments, qualitative open spaces, rural challenges, as well as current child-friendly policy and legislation, both from an international and local perspective; and (ii) an empirical study, conducted qualitatively by means of Pilot testing and case study evaluation. Local pilot tests were limited, due to a lack of child-friendly spaces in South Africa to, proposed Valhalla Water Park in Cape Town and Irene Village Mall in Pretoria. The case study evaluation consists out of Green Point Urban Park and the Vaalharts Water Innovation Project that is a newly planned, “still in progress”, project. International case studies included examples of successful child-friendly spaces such as La Louviere in Belgium, Chapefield play area and Darnley Park in Scotland, Play Field Farnborough in England, Caronport Spray Park in Canada and Bellevue Redmond Spray Park in Washington. Based on the findings, recommendations are made in terms of the planning and development of child-friendly spaces, incorporating examples such as the provision of spray parks in rural areas in order to create playful, educational, environmentally preserving and qualitative outdoor spaces. / MArt et Scien (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2014

Child-friendly spaces are not successfully implemented in South Africa due to problems such as urbanization, development pressure, lack of qualitative open spaces and lack of policy and legislation guiding the planning and protection of such spaces. This study evaluates local and international planning approaches of childfriendly spaces in an attempt to identify best practices and explore how child-friendly spaces can be planned and utilized locally, in South Africa, (especially rural areas such as the Vaalharts district in the North West Province) to develop playful, educational, environmentally preserving and qualitative child-friendly spaces.The research methodology used in this study consist of (i) a literature investigation on concepts of child-friendly environments, qualitative open spaces, rural challenges, as well as current child-friendly policy and legislation, both from an international and local perspective; and (ii) an empirical study, conducted qualitatively by means of Pilot testing and case study evaluation. Local pilot tests were limited, due to a lack of child-friendly spaces in South Africa to, proposed Valhalla Water Park in Cape Town and Irene Village Mall in Pretoria. The case study evaluation consists out of Green Point Urban Park and the Vaalharts Water Innovation Project that is a newly planned, “still in progress”, project. International case studies included examples of successful child-friendly spaces such as La Louviere in Belgium, Chapefield play area and Darnley Park in Scotland, Play Field Farnborough in England, Caronport Spray Park in Canada and Bellevue Redmond Spray Park in Washington. Based on the findings, recommendations are made in terms of the planning and development of child-friendly spaces, incorporating examples such as the provision of spray parks in rural areas in order to create playful, educational, environmentally preserving and qualitative outdoor spaces. / MArt et Scien (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2014

The increase in social challenges especially with regards to safety and security experienced in rural communities, as well as the lack of efficient lively places and public green spaces, is predominantly increasing in importance for government and planning policies. This problem is substantiated by the large number of deaths (especially the deaths of children) drowning in rivers flowing through or nearby rural communities because of the lack of any other safe, public facilities and well-managed and maintained green spaces. The research question therefore focuses on whether the planning of lively places and green spaces in rural communities can address some of these social issues, and contribute to the strengthening of communities and creation of lively public places. Government is struggling to deal with social issues (especially that of safety and security) within rural communities and a number of strategies were discussed and drawn up. (For example, the Rural Safety Summit which took place on 10 October 1998 aimed at achieving consensus regarding issues of rural insecurity; as well as crime prevention strategies as defined by the SAPS White Paper on Safety and Security (1998).) However, very little (if any) in-depth research on the possibility of upgrading public spaces into lively green places as a solution, has been done. This study can serve as a link between literature and practical rural issues, as well as contribute to green space and lively place development, incorporating international approaches and pilot studies, and illustrating best practices in terms of lively place and green space development, linking it to the local rural reality. In creating public and lively green places for rural communities, issues of safety, inequality, sociability and community coherence are addressed. Through the correct corresponding planning initiatives consequently drawn up, overall quality of life of those living in rural communities can be improved, decreasing the social challenges experienced. / MArt et Scien (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2014

Since the early 1900's demand for fuel efficient vehicles has motivated the development of electric and hybrid electric vehicles. Unfortunately, some components used in these vehicles are expensive and complex. AC motors, complex electronic controllers and complex battery management systems are currently used in electric (EV) and hybrid vehicles. This research examines various motors and speed control methods in an attempt to help designers identify which motors would be best suited for an EV powertrain application. The feasibility of using DC motors coupled with an Infinitely Variable Transmission (IVT), to obtain an innovative new electric or hybrid electric powertrain is also presented. The results of this research include an extensive review of the many motor types including a comparison chart and motor hierarchy. An experiment was designed and built to test motorspeed control methods. Testing with two DC separately-excited motors and a differential as an IVT was also conducted. These tests revealed that field weakening appears to be a viable low-costspeed-control method. Testing of these motors, coupled with an IVT revealed that the output of a differential or planetary gear set can be controlled by varying the speed of the inputs. Combining this information in a product development mentality led to the concept of using one DC motor as a power or traction motor while another motor acts as a speed controller, with the method of speedcontrol on the speed control motor being field weakening. This concept allows most of the power to be delivered at an efficient rate with a simple form of speed control. This concept may also eliminate the need for expensive, complex electronic motor controllers. This approach could be used to improve the safety and reduce battery management requirements by lowering the operating voltage of the entire system.

The increase in social challenges especially with regards to safety and security experienced in rural communities, as well as the lack of efficient lively places and public green spaces, is predominantly increasing in importance for government and planning policies. This problem is substantiated by the large number of deaths (especially the deaths of children) drowning in rivers flowing through or nearby rural communities because of the lack of any other safe, public facilities and well-managed and maintained green spaces. The research question therefore focuses on whether the planning of lively places and green spaces in rural communities can address some of these social issues, and contribute to the strengthening of communities and creation of lively public places. Government is struggling to deal with social issues (especially that of safety and security) within rural communities and a number of strategies were discussed and drawn up. (For example, the Rural Safety Summit which took place on 10 October 1998 aimed at achieving consensus regarding issues of rural insecurity; as well as crime prevention strategies as defined by the SAPS White Paper on Safety and Security (1998).) However, very little (if any) in-depth research on the possibility of upgrading public spaces into lively green places as a solution, has been done. This study can serve as a link between literature and practical rural issues, as well as contribute to green space and lively place development, incorporating international approaches and pilot studies, and illustrating best practices in terms of lively place and green space development, linking it to the local rural reality. In creating public and lively green places for rural communities, issues of safety, inequality, sociability and community coherence are addressed. Through the correct corresponding planning initiatives consequently drawn up, overall quality of life of those living in rural communities can be improved, decreasing the social challenges experienced. / MArt et Scien (Urban and Regional Planning), North-West University, Potchefstroom Campus, 2014

In recent years the composition of urban vegetation has become far more complex than that of the surrounding natural vegetation. This is mainly due to the influence that humans have on the creation of new plant communities and the management of urban green spaces. Green spaces are fundamental to the restoration and maintenance of biodiversity in areas that have been severely impacted by urban development. Green spaces provide various ecosystem services and benefits for the health and well-being of urban residents, and can help to reduce the effects of global climate change. The most understudied green space in the entire urban green infrastructure is homegardens. Homegardens contribute greatly to the species composition of urban and rural settlements and are important in situ conservation sites that help to protect rare and endemic species. They are essential agricultural systems, especially in rural settlements, that provide both sources of additional income generation and food supply. In developing countries such as South Africa, very few studies have been done on homegardens and the benefits they provide to homeowners and to urban ecosystems in general. However, since South Africa become committed to the United Nations Millennium Development Goals in 2000, more research has been done on the potential of homegardens for poverty alleviation. The aim of this study was to determine the patterns of plant diversity in a rural settlement and to determine to what extent the socioeconomic status of the inhabitants influences the plant species composition of the settlement. The settlement of Ganyesa, situated in the Bophirima district in the North-West Province, was chosen for the study. Using GIS techniques, a grid was placed over the settlement and plant surveys were done every 500 m. Different land-use types were identified during the completion of the survey, namely natural areas, fragmented natural areas, fallow fields, road verges, wetlands, home gardens and institutional gardens. The national South African census data from 2001 proved to be too unreliable to accurately determine the SES of the residents in Ganyesa. Consequently, a social survey was completed by means of a questionnaire to determine the socioeconomic status of the owners of the homegardens under study. Clear differences could be observed between the land-use types and the indigenous and alien species composition, which were indicated in kriging maps. In comparison with the natural areas, homegardens contained more alien species than the surrounding natural areas. The vegetation composition for all the homegardens were correlated with the residents socioeconomic status along a socioeconomic gradient, ranging from low, to medium to high. ANCOVA, multiple regressions and basic statistical analyses were performed using all the vegetation and socioeconomic data. Meaningful correlations occur between the socioeconomic status of the homeowners and the plant diversity of their gardens. / Thesis (M. Environmental Science)--North-West University, Potchefstroom Campus, 2010.

In recent years the composition of urban vegetation has become far more complex than that of the surrounding natural vegetation. This is mainly due to the influence that humans have on the creation of new plant communities and the management of urban green spaces. Green spaces are fundamental to the restoration and maintenance of biodiversity in areas that have been severely impacted by urban development. Green spaces provide various ecosystem services and benefits for the health and well-being of urban residents, and can help to reduce the effects of global climate change. The most understudied green space in the entire urban green infrastructure is homegardens. Homegardens contribute greatly to the species composition of urban and rural settlements and are important in situ conservation sites that help to protect rare and endemic species. They are essential agricultural systems, especially in rural settlements, that provide both sources of additional income generation and food supply. In developing countries such as South Africa, very few studies have been done on homegardens and the benefits they provide to homeowners and to urban ecosystems in general. However, since South Africa become committed to the United Nations Millennium Development Goals in 2000, more research has been done on the potential of homegardens for poverty alleviation. The aim of this study was to determine the patterns of plant diversity in a rural settlement and to determine to what extent the socioeconomic status of the inhabitants influences the plant species composition of the settlement. The settlement of Ganyesa, situated in the Bophirima district in the North-West Province, was chosen for the study. Using GIS techniques, a grid was placed over the settlement and plant surveys were done every 500 m. Different land-use types were identified during the completion of the survey, namely natural areas, fragmented natural areas, fallow fields, road verges, wetlands, home gardens and institutional gardens. The national South African census data from 2001 proved to be too unreliable to accurately determine the SES of the residents in Ganyesa. Consequently, a social survey was completed by means of a questionnaire to determine the socioeconomic status of the owners of the homegardens under study. Clear differences could be observed between the land-use types and the indigenous and alien species composition, which were indicated in kriging maps. In comparison with the natural areas, homegardens contained more alien species than the surrounding natural areas. The vegetation composition for all the homegardens were correlated with the residents socioeconomic status along a socioeconomic gradient, ranging from low, to medium to high. ANCOVA, multiple regressions and basic statistical analyses were performed using all the vegetation and socioeconomic data. Meaningful correlations occur between the socioeconomic status of the homeowners and the plant diversity of their gardens. / Thesis (M. Environmental Science)--North-West University, Potchefstroom Campus, 2010.