Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards. This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted. The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed. The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices. Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

Food security is a global topic of discussion and agricultural sectors play a vital role in the provision thereof. In South Africa the agribusinesses are some of the key players in providing financing, risk management and market advisory services to producers. Since the deregulation of the grain industry during 1996, many of these agribusinesses have converted their business form from cooperative to company and therefore adhere to International Financial Reporting Standards (IFRS). These agribusinesses trade commodity derivatives on the South African Futures Exchange (SAFEX) to hedge themselves and their producers against commodity price risk. Globally there has been a tremendous increase in the use of derivatives and other financial instruments and with the emergence of these new and more complex financial instruments, accounting regulations had to follow these developments. The applicable accounting practices at the time were considered as being insufficient and being applied inconsistently. The major global standard setters namely IASB and FASB separately tried to develop adequate standards to address the accounting treatment of these products. The IASB developed International Accounting Standard (IAS) 39 dealing with the recognition and measurement of financial instruments, while the FASB issued Financial Accounting Standard (FAS) 133. These two standard setters have signed the Norwalk Agreement committing to plans to converge the IFRS and US accounting standards. This study focused on the application of IAS 39, with reference to commodity derivatives, with the main research objective being to investigate the accountancy implications of commodity derivatives in the South African agricultural sector. Furthermore it also serves to establish a standard methodology for the interpretation of IAS 39 and to serve as a benchmark and best practise for South African agribusinesses and commodity processors. For this purpose seven case studies were investigated by utilising a developed questionnaire, an illustrative flow diagram of IAS 39 and recorded structured interviews with the respondents. The accounting treatment of commodity derivatives was investigated by utilising nine transaction types which are typically found when producers sell grain to an agribusiness or a processor purchases grain from an agribusiness. The seven case studies were identified by utilising convenience sampling (unrestricted non–probability sampling). A literature review and empirical study were conducted. The findings on the accounting treatment of commodity derivatives were communicated thematically. The main findings were discussed during interviews with representatives of the technical departments of three of the Big Four audit firms in South Africa. A discussion of similar studies performed globally was performed. The recommendations following from this research study include that entities carrying “own use” inventory and applying hedge accounting can elect to apply the base adjustment consistently as part of their accounting policy on the valuation of inventory. Entities holding grain inventory for trading purposes should, based on industry practice, fair value such inventory. Various recommendations regarding the classification of a supply contract with a producer (as defined in a pre–season fixed price contract) depending on whether an entity applies hedge accounting or not, were made. Recommendations regarding the determination of fair value include that, based on industry practice and guidance by IAS 39, the SAFEX–based price should be utilised to fair value derivatives and to fair value inventory held by commodity–broker traders. The fair value movement on the option contracts taken out on behalf of the producer by an agribusiness should be transferred to the relevant producer's loan account. The recommendations concluded with a recommendation that entities should proactively consider and plan the impact of the replacement of IAS 39 on current business practices. Areas for further research could include investigating the accounting treatment of commodity derivatives of the newly issued accounting standards on financial instruments by IASB and the impact of these new standards on the business practices of entities. / Thesis (Ph.D. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

No abstract available / Thesis (PhD)--University of Pretoria, 1968. / lk2013 / Agricultural Economics, Extension and Rural Development / unrestricted

Skanskopeiland is een van die besproeiingsnedersettings wat in die vroeë twintigste eeu langs die Benede-­‐Oranjerivier (vandag bekend as die Gariep) gevestig is met die doel om blanke armoede te help verlig. Na afloop van die Carnegiekommissie se ondersoek na blanke armoede en die daaropvolgende Volkskongres in Kimberley (1934) was dit in die 1930’s beide die staat en die kerk se benadering om arm gemeenskappe te ondersteun om deur selfwerksaamheid vir hulle en hulle nageslag ʼn selfstandige bestaan te verseker. Terselfdertyd kon hulle deur landbouproduksie ʼn bydrae tot die landsekonomie en die ontwikkeling van die streek maak. Hoewel hulle na die toekenning van grond feitlik geen verdere staatshulp ontvang het nie en oor beperkte hulpbronne beskik het, is die meeste van die eerste nedersetters op Skanskopeiland suksesvol gevestig. Aangedryf deur die wil om vir hulleself te sorg en vir hulle gesinne ʼn beter bestaan moontlik te maak, was hulle bereid om fisies hard te werk. Met behulp van mentorskap, wat deur die staat voorsien is, het hulle met selfwerksame optrede binne tien jaar ʼn woesteny omskep in ʼn suksesvolle landbounedersetting. Hulle het die eenvoudige tegnieke en tegnologie wat beskikbaar was, aangewend om die natuur te “tem” en die vrugbare grond voor te berei vir landbouproduksie. Hierdie studie skets die historiese agtergrond waarbinne die nedersetting op Skanskopeiland gevestig is, beskryf die moeisame prosesse waardeur die nedersetters die eiland vir landbouproduksie gereed gemaak het en beoordeel hulle pogings om hulleself en hulle nageslag uit armoede op te hef. ʼn Empiriese studie, wat as deel van die navorsing onderneem is, het die impak van die opheffing op die nasate van die pioniernedersetters bepaal en die bevinding daarvan word in die studie gerapporteer. / MA (History), North-West University, Potchefstroom Campus, 2015

Skanskopeiland is een van die besproeiingsnedersettings wat in die vroeë twintigste eeu langs die Benede-­‐Oranjerivier (vandag bekend as die Gariep) gevestig is met die doel om blanke armoede te help verlig. Na afloop van die Carnegiekommissie se ondersoek na blanke armoede en die daaropvolgende Volkskongres in Kimberley (1934) was dit in die 1930’s beide die staat en die kerk se benadering om arm gemeenskappe te ondersteun om deur selfwerksaamheid vir hulle en hulle nageslag ʼn selfstandige bestaan te verseker. Terselfdertyd kon hulle deur landbouproduksie ʼn bydrae tot die landsekonomie en die ontwikkeling van die streek maak. Hoewel hulle na die toekenning van grond feitlik geen verdere staatshulp ontvang het nie en oor beperkte hulpbronne beskik het, is die meeste van die eerste nedersetters op Skanskopeiland suksesvol gevestig. Aangedryf deur die wil om vir hulleself te sorg en vir hulle gesinne ʼn beter bestaan moontlik te maak, was hulle bereid om fisies hard te werk. Met behulp van mentorskap, wat deur die staat voorsien is, het hulle met selfwerksame optrede binne tien jaar ʼn woesteny omskep in ʼn suksesvolle landbounedersetting. Hulle het die eenvoudige tegnieke en tegnologie wat beskikbaar was, aangewend om die natuur te “tem” en die vrugbare grond voor te berei vir landbouproduksie. Hierdie studie skets die historiese agtergrond waarbinne die nedersetting op Skanskopeiland gevestig is, beskryf die moeisame prosesse waardeur die nedersetters die eiland vir landbouproduksie gereed gemaak het en beoordeel hulle pogings om hulleself en hulle nageslag uit armoede op te hef. ʼn Empiriese studie, wat as deel van die navorsing onderneem is, het die impak van die opheffing op die nasate van die pioniernedersetters bepaal en die bevinding daarvan word in die studie gerapporteer. / MA (History), North-West University, Potchefstroom Campus, 2015

Surveys of plant and selected insect species was conducted in Highveld and Lowveld agro–ecosystems of four provinces of South Africa, namely North–West, Mpumalanga, KwaZulu–Natal and Limpopo. The objectives of the study were to compare insect and plant diversity between localities (grassland and savanna) and treatments (maize field, semi–transformed and untransformed) to test for a general relationship between plant and insect diversity along a maize field–field margin gradient. Plant and insect diversity patterns were studied along the gradient and quantified in terms of richness and diversity indices. Plant and insect species compositional turnover was also measured along the maize field–field margin gradient. Plant diversity increased with increasing distance from maize fields into the margin. The flora in maize fields and of margins differed, but in contrast, insect species assemblages were similar in maize fields and margins. There was no statistical difference in insect diversity between treatments (maize field, semi–transformed and transformed). A relationship was revealed between plant and insect diversity, as plant diversity enhanced insect diversity. / Thesis (M.Sc. (Environmental Sciences))--North-West University, Potchefstroom Campus, 2011.

Surveys of plant and selected insect species was conducted in Highveld and Lowveld agro–ecosystems of four provinces of South Africa, namely North–West, Mpumalanga, KwaZulu–Natal and Limpopo. The objectives of the study were to compare insect and plant diversity between localities (grassland and savanna) and treatments (maize field, semi–transformed and untransformed) to test for a general relationship between plant and insect diversity along a maize field–field margin gradient. Plant and insect diversity patterns were studied along the gradient and quantified in terms of richness and diversity indices. Plant and insect species compositional turnover was also measured along the maize field–field margin gradient. Plant diversity increased with increasing distance from maize fields into the margin. The flora in maize fields and of margins differed, but in contrast, insect species assemblages were similar in maize fields and margins. There was no statistical difference in insect diversity between treatments (maize field, semi–transformed and transformed). A relationship was revealed between plant and insect diversity, as plant diversity enhanced insect diversity. / Thesis (M.Sc. (Environmental Sciences))--North-West University, Potchefstroom Campus, 2011.

In the tobacco production area of Nelspruit, a problem is experienced in increasing the phosphorus content of tobacco leaves to above0.25% despite of the high phosphorus content of the soil (higher than 30 mg/kg Bray 1). The aim of this study was to investigate the reasons for the low P content in tobacco leaves and how P and Ca content in the soil and soil compaction influence it. During the 1998/99 season, field tests were conducted at 3 different localities in the Nelspruit area to investigate the influence of soil compaction, phosphorus and calcium supply on P uptake. Treatment consisted of 2 calcium treatments, 2 soil treatment actions and 5 phosphorus levels. Leaf samples were taken for chemical analysis, 115 to 120 days after planting and the different treatments were harvested as they ripened physiologically and cured in a tobacco drying oven. This was used to calculate the yield, quality and income per hectare. A pot experiment were done under controlled conditions at the experimental farm of the University of Pretoria with soil from one of the field plots. With the pot experiment different bulk densities were simulated with 3 phosphorus and 2 calcium levels, to evaluate the effect thereof on P uptake. As the leaves ripened physiologically they were picked and dried for chemical analysis. On all the data an analysis of variance was performed. A final conclusion can be made that, high levels of P fertilization are unnecessary and attention must be paid to soil compaction, and that gypsum must be applied with care. Although not investigated in this study the low P content of leaves can be due to the genetic characteristics of the tobacco cultivars used in the Nelspruit area and the high levels of zinc in the soil which can cause P precipitation in roots that could restrict the P transport to the leaves. With the pot experiment it is proved that high P applications lead to a decline of the percentage zinc in the leaves. The conclusion is made in this study that when soil compaction were overcome, high and low dosages of phosphorus and the increase of calcium levels in the soil did not show a constant increase in P values above 0.25%. / Dissertation (MSc)--University of Pretoria, 2005. / Plant Production and Soil Science / unrestricted

AFRIKAANS : Hierdie studie is onderneem om te bepaal wat die persepsies van boere in die Letaba Distrik is oor die invloed van die instelling van die minimum loon vir landbou op hulle boerderybesighede. Die navorser wou bepaal of die boere hulle werknemers se werkskontrakte aangepas het of die loonpakket geherstruktureer het om vir die invloed op hulle boerderybesigheid te kompenseer. Die navorser wou ook bepaal of die indiensneming van plaaswerkers beïnvloed is. Laastens wou die navorser bepaal wat die invloed van die instelling van die minimum loon op die organisasiegedrag van plaaswerkers was. Om antwoorde op bogenoemde vraagstukke te verkry, het die navorser ‘n vraelys spesifiek vir die doeleindes van hierdie studie ontwerp. Die vraelys is deur al die sitrus boere in die Letaba distrik voltooi. Na bestudering van die inligting wat uit die data van die vraelyste verkry is, het die navorser tot die gevolgtrekking gekom dat boere permanente werknemers met tydelike werknemers vervang het en die loonpakket aangepas het deur die kontantloon te verhoog, maar ook die aftrekkings vir dienste en goedere wat voorheen kosteloos verskaf is. Indiensneming van plaaswerkers is baie negatief beïnvloed, met ongeveer 1270 permanente poste wat afgeskaf is na die instelling van die minimum loon. Wat die invloed op organisasiegedrag betref, het die minimum loon geen invloed na ‘n klein negatiewe invloed op afwesigheid en personeelomset getoon. Ten opsigte van produktiwiteit was werkgewers van mening dat, waar produktiwiteit verhoog het, dit as gevolg van beter bestuurspraktyke was. Werkgewers glo eerder dat die instelling van die minimum loon hulle werknemers se produktiwiteit laat daal het. Die implikasies van die resultate van hierdie studie is verreikend wanneer in ag geneem word dat bykans 1270 permanente poste op slegs 38 plase afgeskaf is. Dit impliseer dat die aantal poste wat in die landbou as geheel afgeskaf is, baie groot kan wees. Die persepsies van die boere oor die instelling van die minimum loon was dat dit ‘n bedreiging vir die volhoubaarheid van hulle boerderybesighede inhou en dat dit hulle verplig om stappe te neem om daarvoor te kompenseer, stappe wat nie noodwendig tot voordeel van werknemers strek nie. ENGLISH : This study was undertaken to ascertain what the perceptions of farmers in the Letaba district aren about the impact of the introduction of the minimum wage for agriculture on their farming businesses. The researcher wanted to ascertain whether the farmers adapted their workers’ contracts or restructured their wage package to compensate for the impact on the farming businesses. The researcher also wanted to ascertain whether the employment of farm workers were influenced. Lastly, the researcher wanted to ascertain what the influence of the introduction of the minimum wage was on the organisational behaviour of farm workers. To get answers on the above mentioned issues, the researcher designed a questionnaire specifically for this study. The questionnaire was completed by all the citrus farmers in the Letaba district. After studying the information derived from the data of the questionnaires, the researcher came to the conclusion that farmers substituted permanent workers with temporary workers and adapted the wage package by raising the cash wage but also the deductions of goods and services that were previously provided free of charge. Employment of farm workers were influenced very negatively with about 1270 permanent jobs that were scrapped after the introduction of the minimum wage. Regarding the impact on organisational behaviour, the minimum wage showed a small negative to no influence on absenteeism and worker turnover. Regarding productivity, employers were of the opinion the, where productivity was raised, it was due to improved management practises. Employers believe that the introduction of the minimum wage caused their workers’ productivity to decrease. The implications of the results of this study are far reaching when it is taken into account that roundabout 1270 permanent jobs were lost on only 38 farms. This implies that the amount of jobs lost in agriculture as a whole, could be great. The perceptions of farmers about the introduction of the minimum wage are that it is a threat to the sustainability of their farming businesses and that it obliges them to take steps to compensate for the impact, steps that aren’t always advantageous for the workers. Copyright 2008, 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: Minnaar, ME 2008, Persepsies oor die uitwerking van minimum lone op die sitrusbedryf (Afrikaans), MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-02132012-100400 / > C12/4/72/gm / Dissertation (MCom)--University of Pretoria, 2012. / Human Resource Management / unrestricted

Maize (Zea mays L.) is the most important grain crop in the country. Approximately 12 million tons of maize grain is produced annually on approximately 2.5 million ha of land. However, increased farming intensity can lead to fragmentation of habitat and has a tendency to decrease the biodiversity of an area. Therefore, to ensure the continued functionality of agro-ecosystems, methods in agriculture must be assessed and adapted when necessary to ensure the persistence of biological diversity. Unfortunately, the effect of crop production on species diversity and composition in South Africa is still relatively unknown, and no baseline data exists with which to gauge the possibility of unknown extinction risks of important biological elements. The objectives of this study were to compare plant and arthropod diversity patterns and species turnover of maize agro-ecosystems between biomes (grassland and savanna) and along a maize field-field margin gradient (MAFFMAG). Surveys of maize agro-ecosystems were conducted in six provinces of South Africa, namely North-West, Mpumalanga, KwaZulu-Natal, Limpopo, Free State and the Eastern Cape. Repeated measures ANOVA revealed a significantly lower plant and arthropod species diversity and richness in maize fields compared to field margins. Non-metric multidimensional scaling revealed that arthropod species composition differed between biomes although not along MAFFMAGs, indicating that arthropod species composition is dependent on biome rather than distance from maize field. Floristic data revealed unique species compositions for maize fields and field margins and also for biomes. Furthermore, maize fields and field margins of grassland sites were more similar in plant species composition than the savanna localities, suggesting higher regional beta diversity for savanna regions. Spearman‘s rank order correlations revealed generally positive but weak or no relationships between plant and arthropod diversity. This study provides baseline data for identification, monitoring and conservation of priority species and will allow the future evaluation of ecosystem services provided by plants and associated arthropods, especially natural enemies of pests, in maize agro-ecosystems. / MSc (Environmental Sciences), North-West University, Potchefstroom Campus, 2014