The diet of Merino and Dorper wethers and ewes, castrated Boer goats and Afrikaner oxen and heifers was ascertained in order to determine whether the species selection by these animals, during the various seasons of the year could offer an explanation for the changes in the floristic composition of mixed karoo veld. This study was also undertaken to determine the influence of the growth cycles of the different plants on the selection pattern of the animals. The study was carried out over a period of two years, August 1975 to August 1977, in a camp of the Agricultural Research Institute of the Karoo Region, Middelburg Cape. The vegetation of the camp could be discribed as a mixed grass and Karoo bush veld. In order to realize the abovementioned objectives the following data were recorded: *the available plant material during the various seasons of the year, *the floristic composition of the veld during the various seasons of the year, and the floristic composition of the diet of the different kinds of animals during the various seasons of the year. *The availability of plant material was determined by means of three monthly clipping trials. The clipped material was separated into edible and inedible material in order to determine the actual amount available as a source of food. *The floristic composition of the veld was determined by means of three monthly surveys using the descending point method described by Roux (1963). The results of the clipping trials were also used to express the floristic composition of the veld on a mass basis. *Samples of the diet were collected over a two year period, August 1975 to August 1977, every three months on four consecutive days by means of oesophageal fistulated animals.The floristic composition of the diet was determined by means of the microscope point method of Heady (1963) and expressed on a mass basis. Characteristics of a number of diagnostic elements of the species in the study area were described for the identification of the plant fragments in the diet samples. The results were presented as follows: *Graphs were drawn to illustrate, during the different sampling dates, the contribution of the various components of karoo veld to: *the diet of animals the available plant material, and the floristic composition of the veld. *Variation in the diet of the animals was discussed in terms of: *the available plant material, *the growth cycles of the different components, and *• the climate. *Variation in the availibility of plant material and the floristic composition of the veld was discussed and accounted for in terms of: *the diet of the animals *the growth cycles of the different components, and *the climate. The results revealed the following tendencies in the selection pattern:*Both the palatable and unpalatable karoo bush components were selected mainly during their active growth stages, that is, autumn and spring. Within these active growth stages the selection pattern of the animals varied. The animals showed a preference for the palatable karoo bush component during autumn and winter and for the unpalatable component during spring. *The grass component was, in the case of the small stock, selected mainly during the summer, in other words, the active growth stage. The large stock concentrated mainly on the grass component as a source of food throughout the study period. *Ephemerals were selected in large amounts only during the autumn, winter and spring of 1976. *The geophyte component constituted a significant part of the diet of the animals only during the autumn of 1976. The floristic composition of the veld changed over the study period. The contribution of the two karoo bush components increased over the study period, while the contribution of the grass component decreased. Only the change in the contribution of the palatable karoo bush component was statistically signficant on a 10 percent level. The changes may be attributed mainly to the species selection by the animals, although, influence of the climate, especially rain, may not be ignored. Owing to the tendency of the animals to select active growing plant material, it is essential to incorporate rotational rest periods in a veld management system in order to provide an opportunity for each component of karoo veld to grow and reproduce. / DSc, PU vir CHO, 1981

The diet of Merino and Dorper wethers and ewes, castrated Boer goats and Afrikaner oxen and heifers was ascertained in order to determine whether the species selection by these animals, during the various seasons of the year could offer an explanation for the changes in the floristic composition of mixed karoo veld. This study was also undertaken to determine the influence of the growth cycles of the different plants on the selection pattern of the animals. The study was carried out over a period of two years, August 1975 to August 1977, in a camp of the Agricultural Research Institute of the Karoo Region, Middelburg Cape. The vegetation of the camp could be discribed as a mixed grass and Karoo bush veld. In order to realize the abovementioned objectives the following data were recorded: *the available plant material during the various seasons of the year, *the floristic composition of the veld during the various seasons of the year, and the floristic composition of the diet of the different kinds of animals during the various seasons of the year. *The availability of plant material was determined by means of three monthly clipping trials. The clipped material was separated into edible and inedible material in order to determine the actual amount available as a source of food. *The floristic composition of the veld was determined by means of three monthly surveys using the descending point method described by Roux (1963). The results of the clipping trials were also used to express the floristic composition of the veld on a mass basis. *Samples of the diet were collected over a two year period, August 1975 to August 1977, every three months on four consecutive days by means of oesophageal fistulated animals.The floristic composition of the diet was determined by means of the microscope point method of Heady (1963) and expressed on a mass basis. Characteristics of a number of diagnostic elements of the species in the study area were described for the identification of the plant fragments in the diet samples. The results were presented as follows: *Graphs were drawn to illustrate, during the different sampling dates, the contribution of the various components of karoo veld to: *the diet of animals the available plant material, and the floristic composition of the veld. *Variation in the diet of the animals was discussed in terms of: *the available plant material, *the growth cycles of the different components, and *• the climate. *Variation in the availibility of plant material and the floristic composition of the veld was discussed and accounted for in terms of: *the diet of the animals *the growth cycles of the different components, and *the climate. The results revealed the following tendencies in the selection pattern:*Both the palatable and unpalatable karoo bush components were selected mainly during their active growth stages, that is, autumn and spring. Within these active growth stages the selection pattern of the animals varied. The animals showed a preference for the palatable karoo bush component during autumn and winter and for the unpalatable component during spring. *The grass component was, in the case of the small stock, selected mainly during the summer, in other words, the active growth stage. The large stock concentrated mainly on the grass component as a source of food throughout the study period. *Ephemerals were selected in large amounts only during the autumn, winter and spring of 1976. *The geophyte component constituted a significant part of the diet of the animals only during the autumn of 1976. The floristic composition of the veld changed over the study period. The contribution of the two karoo bush components increased over the study period, while the contribution of the grass component decreased. Only the change in the contribution of the palatable karoo bush component was statistically signficant on a 10 percent level. The changes may be attributed mainly to the species selection by the animals, although, influence of the climate, especially rain, may not be ignored. Owing to the tendency of the animals to select active growing plant material, it is essential to incorporate rotational rest periods in a veld management system in order to provide an opportunity for each component of karoo veld to grow and reproduce. / DSc, PU vir CHO, 1981

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.