The general mindset of most vendors is that if they have a valid tax invoice, they can claim all their input VAT. They are, however, not aware of the requirements of section 17(1) of the Value-Added Tax Act. Section 17(1) explains that vendors cannot claim all their input tax if their expense relates to both taxable and non-taxable supplies and that, consequently, input tax need to be apportioned in some or other way. There are several methods of apportionment available to vendors of which the turnover-based method is the only approved method by the South African Revenue Service (SARS) for which no ruling is necessary. This study investigates the most common methods used by vendors, how these methods function and also under which circumstances these methods are recommended. The sectors that are influenced the most by this provision in the Value-Added Tax Act are banks, universities and municipalities. These sectors have large amounts of exempt supplies but also taxable supplies with expenses incurred that cannot be allocated specifically to a certain income. Therefore, a method of apportionment should be used to allocate the input VAT. Information was obtained through financial reports and questionnaires from 29 entities in South Africa. The information was used to calculate an average percentage of apportionment in each sector and also to establish which method of apportionment is the most commonly used method of apportionment in each sector. The conclusion was drawn that there might, under certain circumstances, be uncertainty on whether some income should be included or excluded in the apportionment calculation. Under these circumstances, it is recommended that a ruling should be obtained from SARS to avoid problems in the future. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Taxation / unrestricted

This thesis investigates how the different aspects and claims associated with moral relativism can be applied to the issue of corporate governance convergence. The question of how corporate governance models may be converging around the world is considered within the law, finance and management literature. To date, however, there has been no detailed consideration from a moral perspective of whether such convergence should occur. This study investigates this question, using South Africa as a case study, through an analysis of the claims of Descriptive, Metaethical and Normative moral relativism. South Africa is selected as a useful case study in the light of its colonial heritage, complex demographics and the ongoing project of post-apartheid ‘nation-building’. Different moral philosophies can be identified that underlie the predominant models of corporate governance around the world. The differences between these moralities can be expressed in terms of differences in the prescribed moral obligations and objectives of corporations. The claim of Descriptive moral relativism is that there are significant differences in moral judgement between groups or individuals. In the context of South African corporate governance, the principal area of interest concerns moral judgements that reflect corporate obligations and objectives that differ from those that underlie the shareholder model evident in Anglo-American jurisdictions. This was investigated in three ways: firstly, through a literature study that identified existing evidence of moral judgements relevant to corporate governance in South Africa; secondly, through a quantitative survey of a group of professional accounting students in South Africa; thirdly, through a series of semi-structured interviews with professional accounting students in South Africa. In all three cases there was some, albeit limited, evidence to support the claim of Descriptive moral relativism. The claim of Metaethical moral relativism is that there is no single ‘true’ or ‘correct’ morality, but that morality is relative to different groups or individuals. Applied to corporate governance, this claim was investigated firstly by examining the arguments that a particular corporate governance model is morally superior and thus universally applicable, as well as by considering the extent of moral agreement on the issue. Secondly, the positions of prominent supporters of moral relativism were considered in terms of how these could be applied to the issue of corporate governance convergence. It was concluded that universalist claims in support of particular models of corporate governance are largely insufficient, and that a limited relativist approach is more plausible. The claim of Normative moral relativism is that one should not interfere with the actions of another where these are based on different moral judgements. Although the claims of Descriptive and Metaethical moral relativism have implications for the normative claim, the normative claim does not necessarily follow. Adopting a value of tolerance or accommodation (from the work of David Wong) can, however, strengthen the normative argument. It was concluded then that based on the evidence of this study, and within its limitations, it is morally wrong to impose an Anglo-American model of corporate governance on South Africa. / Thesis (PhD)--University of Pretoria, 2011. / Philosophy / unrestricted

The conservation benefits of animals in captivity are limited to education and genetic preservation. However, where species or sub-species are critically endangered, the release of captive bred animals into the wild can be used as a strategy to supplement existing populations or to form new founder populations. Cheetahs Acinonyx jubatus born in captivity have no prior experience of survival in wild circumstances. Captive bred cheetahs are currently the greatest source of individuals. This project worked in conjunction with IUCN reintroduction guidelines and pre-existing recommendations in an attempt to develop an ideal methodology of reintroducing captive bred cheetah into the wild. Three captive bred cheetahs, one female and two males, were reintroduced onto Makulu Makete Wildlife Reserve, a predator proofed reserve in the Limpopo province of South Africa, as part of an experimental rehabilitation project. The cheetahs had to lose their homing instinct, be habituated to researchers, become accustomed to eating venison, chewing skin, infrequent large meals and strength development within the three months spent in the enclosures. The cheetahs were habituated to the field researchers on foot and to research vehicles for ease of monitoring. A soft release methodology was used to ease the cheetahs into the environment. Upon release they were tracked twice daily to observe behavior and interaction with their environment. The duration of the project was 20 months which includes enclosure time. The establishment of a home range indicated that the resource need of the cheetahs was satisfied. Eight habitat types were identified in the study area and all cheetahs encompassed part of each in their home range. Though the hunting instinct was present in all the cheetahs, the appropriate hunting techniques and prey selection had to be learned overtime. There was no difference between what was stalked and what was caught. From the observed kills, prey weight ranged from small <40 kg to medium <160 kg. This weight range is comparable to wild cheetahs that select prey within the same range. Each cheetah hunted every four to five days and consumed three to five kilograms of meat per day. Nine prey species were identified, two of which were not detected during direct observations. In the collection of scat, the trained dog found approximately a scat per hour while each direct observation by the researchers took approximately 10 hours. These captive bred cheetahs had to learn how to hunt and how to select appropriate prey thus addressing learned behavior versus instinct. Given the frequency and intensity of injuries sustained and the extensive human influence in the form of veterinary treatment, the reintroduction was not a success. However the techniques developed and modified are relevant for future endeavors‟. / Dissertation (MSc)--University of Pretoria, 2011. / Animal and Wildlife Sciences / unrestricted

In certifying the Constitution of the Republic of South Africa, 1996 the Constitutional Court of the Republic of South Africa emphasised the importance of the notions of intergovernmental relations and co-operative government by inter alia stressing as follows: “The constitutional system chosen by the Constitutional Assembly is one of co-operative government in which the powers of important functional areas are allocated concurrently to the national and provincial spheres of government. This choice, instead of one of competitive federalism which some political parties may have favoured, was a choice which the Constitutional Assembly was entitled to make in terms of the Constitutional principles.” In view of the above, it is evident that co-operative government can be regarded as one of the cornerstones of the new constitutional dispensation in South Africa and that intergovernmental relations can be regarded as a practical instrument for ensuring co-operative government in the delivery of services by the three spheres of government. This study therefore seeks to establish if intergovernmental relations in South Africa, with specific reference to the City of Tshwane Metropolitan Municipality, facilitate the performance of the local sphere of government with a view to help improve the role of intergovernmental relations in facilitating service delivery. In achieving this purpose, a whole range of research methods such as the literature review and policy documents were used to collect data on the subject matter. Relevant data was analysed and was compared with legislative guidelines on the subject matter. The findings and conclusions of the study indicated that: “Intergovernmental relations in South Africa facilitate the performance of the local sphere of government in the delivery of services with specific reference to the City of Tshwane Metropolitan Municipality.” In order to further inculcate a culture of intergovernmental relations in service delivery in the City of Tshwane Metropolitan Municipality and local government in general, the management of change and human resources development interventions are recommended. The study further recommends that further research in this discipline should continue as long as political innovation exists. / Thesis (PhD (Public Affairs))--University of Pretoria, 2006. / School of Public Management and Administration (SPMA) / PhD / unrestricted

Babesia bovis outbreaks were reported in cattle alleged to be immunised with the commercially available live-blood vaccine in the Swartberg region of KwaZulu-Natal, South Africa and an investigation into the nature of parasites causing the outbreaks was carried out. The H isolate was obtained from a clinically ill animal on the Haistings farm and characterised using BvVA1 and Bv80 size analysis coupled with Bv80 and 18S rRNA V4 hypervariable region sequence analysis. In total, four South African B. bovis isolates were analysed: the vaccine stock (S) at passage 11 and 23 and field isolates H and F. The S23 strain used to infect vaccine donor animals could not be detected in the H isolate and could not be responsible for the severe disease symptoms observed in the field animals. Sequence profiles of the Bv80 and 18S rRNA V4 hypervariable regions for all detectable strains were compiled and now serve as a basis for the investigation of future babesiosis outbreaks. It was determined that the Bv80 PCR is not able to detect animals at the carrier stage of infection and that non-specific primer binding to Boophilus microplus and Boophilus decoloratus tick DNA occurs. For this reason, the Bv80 PCR is not suitable for investigating the nature of B. bovis infections in ticks. The BvVA1 PCR reaction required extensive optimisation and did not detect all strains present in the isolates and was therefore not used as a basis for strain discrimination. Microaerophilous stationary phase cultures of the vaccine strain at passage 24 (S24) and the H strain were initiated as a potential source of soluble parasite antigens. Continuous cultivation was not possible despite the alteration of a number of conditions. Currently there is no culture adapted B. bovis strain in South Africa and the availability of such a strain would form the basis of studies on the development of alternative vaccines. / Dissertation (MSc)--University of Pretoria, 2008. / Veterinary Tropical Diseases / unrestricted

The objective of this study was to use molecular biological reagents (primers targeting different genomic loci) and methods (PCR and RFLP) to detect and characterize trypanosomes in cattle, wild animals and tsetse flies in KwaZulu-Natal, thus contributing to improved understanding of the genetic diversity of trypanosome species infecting cattle at the game/livestock interface in the KwaZulu-Natal Province of South Africa. Primers based on sequences of different loci in the trypanosome genome were used in conducting polymerase chain reactions (PCRs) on samples collected from cattle at 14 diptanks and one commercial farm around the Hluhluwe-Umfolozi Game Reserve, wild animals within Hluhluwe-Umfolozi Game Reserve and tsetse flies from the commercial farm, Hluhluwe-Umfolozi Game Reserve and two other Game Reserves. Trypanosome isolates were grown under laboratory conditions in cattle, rodents and culture medium for molecular characterizations. Overall, a total of 673 cattle, 266 tsetse flies, 141 buffaloes and 6 rhinoceros samples were analyzed. The following observations were made: two species of trypanosomes are present in KZN; T.congolense and T. vivax. The two species were found as single and as mixed infections in cattle. There are two genotypic groups of T. congolense in KZN; the Savannah- and the Kilifi-type. The two genotypic groups were found as mixed infections in cattle and in tsetse flies. Lastly, there are at least five “genomic variants” of Savannah-type T. congolense in KZN. The infection rate in cattle ranged from 5.2-91%; in tsetse flies, 11-97.5% and in wild animals it was 4.3%. Mixed infection of T. congolense and T. vivax were only observed in samples from one diptank. Mixed infections of Savannah- and Kilifi-type T. congolense were observed in samples from Boomerang commercial farm, and in tsetse flies. Copyright / Dissertation (MSc)--University of Pretoria, 2008. / Veterinary Tropical Diseases / unrestricted

The fundamental nature of the research question for this study was centred on the functions of internal communication. It was within this context that functionalism as theoretical approach was selected for the study of internal communication within the Government Communication and Information System (GCIS) in South Africa. Functionalism’s interest in the structure and function of communication is evident in its major assumption, namely that the phenomenon of mass communication is a system that is a whole consisting of several interrelated and interdependent parts. In addition two related theories, systems theory and classical management theory, were employed as departure for the study. Related literature on internal communication bears evidence that the flow of internal communication differs from one environment to the other. This depends on the type of information that has been communicated and the type of organisation in which the internal communication occurs. Managing employees effectively requires communication and the quality of communication amongst the people that comprise an organisation is a crucial variable in determining organisational success. This requires a common understanding of the role and structure of communication and its functions. Internal communication is the strength of any organisation. Communication scholars such as Verwey and Du Plooy (2003), Kitchen and Daly (2002), Gibson and Hodgetts (1991), Murabe (1990) and numerous others already demonstrated the overwhelming importance of internal communication in today’s business environment. Internal communication creates a platform for participative decision making, employees’ interaction, information sharing, creativity and innovation, as well as an environment that fosters productivity and creates a sense of organisational ownership.A comprehensive internal communication system is required to unambiguously translate the vision, mission and strategic objectives of any organisation into reality. Furthermore effective internal communication has a potential to build and sustain social interaction within the organisation and most importantly to drive a service delivery message to all employees. Effective communication and service delivery have recently become issue of exceptional importance in government departments in South Africa, particularly in government agencies. Factors such as organisational culture and leadership style have an influence on internal communication. Organisational culture defines and describes what the organisation stands for. Leadership is very critical for internal communication as it informs the organisation’s vision. If the leadership is negatively inclined, there is no way in which the internal communication will thrive. It is always advisable to strike a balance between organisational culture, leadership and internal communication. The findings of this study indicate that management and employees of the GCIS perceive the function of internal communication differently; that both management and employees have inadequate general understanding of the communication channels and communication structure within the GCIS and reveal that though there are numerous communication channels available, only few are used and preferred within the GCIS. The selection and the understanding of communication channels within the organisation are critical elements for internal communication. Therefore, the communication department or division should ensure broader consultation with all key stakeholders within the organisation. It is regrettable to have communication channels within the organisation that are not understood by the majority of employees and to discover that out of the twenty that are implemented, only five are mainly used and two preferred by most of the management and the employees. / Dissertation (MPhil)--University of Pretoria, 2013. / hb2013 / Marketing Management / unrestricted

Feline babesiosis, first described in domestic cats in South Africa in 1937, is regarded to be of great importance in the coastal regions although isolated cases also occur on the eastern highlands of Mpumalanga Province. Babesia felis (described from domestic cats) and B. leo (described from lions) are the two best characterised Babesia species in felids. These two parasites are morphologically similar when examined under a light microscope, but are serologically and genetically distinct. In this study the prevalence of these two Babesia species in various wild and domestic felid species was determined. A total of 358 samples were tested using the reverse line blot hybridization (RLB) assay. This assay makes it possible to simultaneously detect and differentiate between blood parasites using DNA probes. The RLB consists of three basic steps, the first being amplification of the variable region (V4) in the 18S rRNA gene using genus-specific primers where one is labelled with biotin. This is followed by a blotting step, where the amplicons are hybridized to oligonucleotides bound to a nitrocellulose membrane. The third and last step is the detection of the hybridized amplicons by using chemiluminescence reagents. This assay is a screening tool utilizing the variable (V4) region in the 18S rRNA gene to detect and differentiate between blood parasites. A new B. felis-specific DNA probe was developed to use in the RLB assay. Results demonstrated that these two parasites not only occur in the felid species from which they have been described, but also in other felid species. Babesia microti was also detected in various felid species, while B. rossi was detected in 1 of the lion samples. Two hundred and twelve samples tested positive for Babesia spp., of which only 54.24% of the samples reacted with the genus-specific probe. This indicates the presence of a novel Babesia or Theileria species or variant of a species. / Dissertation (MSc)--University of Pretoria, 2010. / Veterinary Tropical Diseases / unrestricted

African honeybee workers, Apis mellifera scutellata can activate their ovaries under queenless conditions to produce male (haploid) offspring. In contrast, laying workers of the Cape honeybee, Apis mellifera capensis, produce female (diploid) offspring via thelytokous parthenogenesis. In the early 1990’s colonies of A. m. capensis were transported into the distribution area of A. m. scutellata (corresponding to the summer rainfall region of South Africa), leading to the “capensis calamity”. Laying workers of A. m. capensis invaded and killed colonies of A. m. scutellata leading to losses of thousands of commercial colonies. A survey of the apiaries in the A. m. scutellata region was conducted over 18 months from 1997 to 1998, to determine the extent of the problem. It was found that the parasites were established in many apiaries throughout the distribution range of A. m. scutellata. As the problem seemed to be more severe with commercial and migratory beekeepers, the apiaries surveyed were divided into risk groups related to beekeeping practices. The low risk group included apiaries of beekeepers in areas that are separated from commercial beekeepers and their high risk activities. These low risk colonies were sedentary vs the migration to high risk ares eg. Aloes, sunflower pollination areas, citrus and other fruit pollination areas of the high risk apairies. The apiaries were monitored and records of the colonies’ condition were taken. Samples of workers were collected for dissection. It was found that the low risk group had a lower rate of infection, a higher production of brood and honey and a higher rate of survival over a 12 month period. The significant characteristics for identifying infection of a colony were determined as being the colour of the workers, the brood pattern, the presence of multiple eggs in cells and the presence of the queen. Indeed, the presence of dark workers with a black scutellum, an irregular brood pattern, the presence of multiple eggs in cells and the absence of queen were all prevalent in infected colonies. As sample of workers from all inspected colonies were dissected and the average ovariole counts as well of the development stage of the ovaries proved to be significant variables in the diagnosis. Other variables eg. Ovariole counts, spermatheca size and aggression proved to be not significant, but in conjunction with other variables, could be used for diagnosis. The genetic nature of the invasive parasitic population was determined using polymerase chain reaction (PCR) analysis. Nine loci were tested and the DNA fingerprints of all individuals sampled throughout the summer rainfall region were proved to be identical. This genetic identity led to the descripter of these individuals as a pseudoclone. In contrast, workers of A. m. scutellata were tested with the same loci and showed the normal distribution of an out-breeding population. In order to investigate the spread of the parasite within an apiary, colonies were exposed to heavily infected hives and inspected regularly. Ninety five percent of the colonies had either died or absconded within 12 months. It is concluded that this phenomenon of social parasitism is the consequence of apicaultural activities and that it can be managed by adopting low risk beekeeping practices. / Dissertation (MSc (Zoology and Entomology))--University of Pretoria, 2007. / Zoology and Entomology / unrestricted

The exceptio doli generalis, which is the Roman law defence of “bad” faith, in the general form, has , until the decision of Bank of Lisbon and South Africa (SA) (Pty) Ltd, been one of the mechanisms that has been utilised by South African courts to apply abstract values of fairness and equity into the South African substantive law. The exceptio dolis generalis was available to a party in circumstances where the act of bringing the action by the other party constituted an act of “bad” faith. The court in the Bank of Lisbon and South Africa case decided that the exceptio doli generalis had never been received into Roman Dutch law and didn’t accept it as a defence that could be utilised and applied in South African law. After the decision in the Bank of Lisbon case there have been many differing views on whether the exceptio doli generalis can and should still be applied in South African law and concern in legal circles regarding the “gap” that the decision left in our law and the need to develop other means of ensuring greater fairness in the operation of the law of contract through possibly legislative intervention which at a stage was being investigated by the Law Commission. With the introduction of the Consumer Protection Act, Act 68 of 2008, the question which now comes to the fore is whether the Consumer Protection Act is a reintroduction of the exceptio doli generalis or whether the Act is merely a codification of the common law principles and abstract values of public policy/interest and good faith, which could mean one and the same thing. In order for this question to be answered an in depth investigation and study of theexceptio doli generalis, its applicability and development in South African law is required. Such a study is of importance in order for the aim and purpose of the defence to be properly understood. It is also necessary in order to understand how such a defence ties in and is closely linked with the abstract values and concepts of good faith and public policy/interest, which we have seen courts recognise in decisions subsequent to the Bank of Lisbon and South Africa case. Once this question is answered, attention will be turned to the Consumer Protection Act, its provisions and the effect thereof, and whether such provisions amount to the reintroduction of the exceptio dolis generalis but in an indirect way by the codification of the concepts of public policy/interest and good faith, which in turn could be the exceptio dolis generalis just called by a different name. The answer to this research question is very relevant and of extreme significance. It could mean that the South African legislature eventually got to doing what the legal profession has been asking of it for years and that is to put clarity on the defence of the exceptio doli generalis. / Dissertation (LLM)--University of Pretoria, 2013. / Private Law / unrestricted