The life cycle of all land plants is characterized by the alternation between two multicellular generations: haploid gametophytes and diploid sporophytes. Whereas meiotic recombination and fertilization via sexual reproduction is known to confer adaptive evolutionary benefits, some plant species can reproduce asexually bypassing meiosis and fertilization yet still undergo alternation of generations. In ferns, the two asexual reproductive pathways are termed apogamy and apospory, i.e. the asexual reproduction of sporophytes and gametophytes, respectively. Although understanding the process of asexual reproduction in flowering plants would be of considerable agricultural value, the molecular mechanisms underlying this process have yet to be identified. Similarly, the genes in ferns that underlie apogamy and apospory are unknown. Knowledge of such genes will provide invaluable information not only for the evolutionary study of asexual reproduction in land plants, but also insight into the developmental program for each generation. My PhD research focuses on the investigation of candidate genes involved in asexual reproduction in the model fern Ceratopteris richardii. Though the molecular mechanisms underlying asexual reproduction are not understood, it is hypothesized that asexual reproduction is the result of altered regulation of certain sexual reproduction-related genes. Therefore, I selected candidate genes for asexual reproduction in C. richardii, CrEMS1, CrKNOX3 and CrANT, based on the functions of their respective homologs during sexual reproduction in two other model systems: Arabidopsis thaliana and Physcomitrella patens. I showed that, in C. richardii, CrEMS1 is expressed during key events of sexual reproduction, including sporogenesis, gametogenesis and embryo development; CrKNOX3 expression is specific for the mature egg cells and CrANT expression is restricted to sperm cells. The presence of CrEMS1 during early embryo development made it a suitable candidate for an embryonic marker for future research. To study the function of the candidate genes, I overexpressed CrKNOX3 and BnBBM, a flowering plant BBM gene that has similar expression patterns in Brassica to CrANT. The overexpression of CrKNOX3 results in unique cell outgrowth from the antheridia, and overexpression of BnBBM results in spontaneous apogamy induction. Whole mount in situ also showed CrEMS1 expression, marking embryonic identity, in pre-apogamous cells undergoing sugar-induced and overexpression of BnBBM-induced apogamy. The results of my PhD research provides, for the first time, insight into the molecular mechanisms underlying asexual reproduction in the model fern C. richardii, and invaluable tools, transient and stable Agrobacterium-mediated transformation protocols, for functional genomics research in this fern. The spontaneous apogamy induction on BnBBM-expressing gametophytes and the presence of CrEMS1 in pre-apogamous cells confirm the hypothesis that asexual reproduction is the result of the alteration in expression of sexual-related genes, verifying that the two pathways share a common set of genes.

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With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) legislation can become outdated. The implication is that a country’s tax base will not be effectively protected. The aim of this mini-dissertation is to analyse section 9D of the South African Income Tax Act (58 of 1962) against the United Kingdom’s CFC regime to identify aspects of the new CFC rules enacted in Great Britain that could enhance South African CFC rules. Since the United Kingdom and South Africa levy income tax on a residence basis, it was concluded that the CFC regimes of these countries would be comparable. The research problem statement was determined to consider whether any aspects of the amended United Kingdom CFC legislation could be incorporated in the South African CFC rules to ensure that they are more accommodating to investors on the one hand and still protect the South African tax base efficiently on the other hand. The problem statement was addressed through the research objectives. Their findings are summarized as follows: 1 To determine what the factors and circumstances were that resulted in the revised CFC legislation in the United Kingdom. It was found that the Commissioner of Inland Revenue was applying the “motive test” very subjectively which resulted in resident-holding companies being taxed on legitimate trading profits of foreign subsidiaries. The “motive test” therefore lacked objectivity which resulted in the residents being taxed on the profits of their subsidiaries. Since section 9D of the South African Income Tax Act (58 of 1962) also applies a subjective test to consider the investor’s motives, it was concluded that the South African legislation is faced with a similar pitfall as the UK CFC legislation enacted in 1984. 2 To critically compare the CFC rules per section 9D of the South African Income Tax Act to the CFC legislation effective 1 January 2013 in the United Kingdom. It was found that the South African rules address a wider range of activities, whereas the UK CFC regime focuses on specific income streams. A number of aspects were identified where the two sets of legislation agree, but areas were also identified where the legislation differs. 3 To identify elements of the new CFC legislation in the United Kingdom that might improve the current South African CFC regime. The differences identified between the South African and United Kingdom CFC regimes were evaluated. It was concluded that there are elements of the South African legislation that should remain unchanged as it addresses specific risks. It was, however, also concluded that there are valid elements implemented in the UK CFC regime that could simplify the South African CFC legislation, enhancing its competitiveness while still retaining the integrity and effectiveness of the legislation. It was concluded that even though the differences between section 9D and the UK CFC regime may enhance section 9D when enacted in South Africa, these enhancements should be considered very carefully as they might create loopholes providing false progress to section 9D. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

With constant changes in the nature of businesses, the way businesses are managed and the manner in which corporate groups are structured, a valid risk exists that legislation, including controlled foreign company (CFC) legislation can become outdated. The implication is that a country’s tax base will not be effectively protected. The aim of this mini-dissertation is to analyse section 9D of the South African Income Tax Act (58 of 1962) against the United Kingdom’s CFC regime to identify aspects of the new CFC rules enacted in Great Britain that could enhance South African CFC rules. Since the United Kingdom and South Africa levy income tax on a residence basis, it was concluded that the CFC regimes of these countries would be comparable. The research problem statement was determined to consider whether any aspects of the amended United Kingdom CFC legislation could be incorporated in the South African CFC rules to ensure that they are more accommodating to investors on the one hand and still protect the South African tax base efficiently on the other hand. The problem statement was addressed through the research objectives. Their findings are summarized as follows: 1 To determine what the factors and circumstances were that resulted in the revised CFC legislation in the United Kingdom. It was found that the Commissioner of Inland Revenue was applying the “motive test” very subjectively which resulted in resident-holding companies being taxed on legitimate trading profits of foreign subsidiaries. The “motive test” therefore lacked objectivity which resulted in the residents being taxed on the profits of their subsidiaries. Since section 9D of the South African Income Tax Act (58 of 1962) also applies a subjective test to consider the investor’s motives, it was concluded that the South African legislation is faced with a similar pitfall as the UK CFC legislation enacted in 1984. 2 To critically compare the CFC rules per section 9D of the South African Income Tax Act to the CFC legislation effective 1 January 2013 in the United Kingdom. It was found that the South African rules address a wider range of activities, whereas the UK CFC regime focuses on specific income streams. A number of aspects were identified where the two sets of legislation agree, but areas were also identified where the legislation differs. 3 To identify elements of the new CFC legislation in the United Kingdom that might improve the current South African CFC regime. The differences identified between the South African and United Kingdom CFC regimes were evaluated. It was concluded that there are elements of the South African legislation that should remain unchanged as it addresses specific risks. It was, however, also concluded that there are valid elements implemented in the UK CFC regime that could simplify the South African CFC legislation, enhancing its competitiveness while still retaining the integrity and effectiveness of the legislation. It was concluded that even though the differences between section 9D and the UK CFC regime may enhance section 9D when enacted in South Africa, these enhancements should be considered very carefully as they might create loopholes providing false progress to section 9D. / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Les équations de Kadomtsev-Petviashvili (KP) décrivent les ondes de faible amplitude et de grande longueur se déplaçant à la surface de l'eau, principalement dans la direction (Ox). Quant à l'équation de Benjamin-Ono (BO), elle décrit de telles ondes se déplaçant à l'intérieur de l'eau. On s'intéresse à ces équations vue en tant qu'équations de type Benjamin-Bona-Mahony (BBM).<br />Notre travail se divise alors en trois parties. Dans la première partie, on rappelle la modélisation des différentes équations. On montre plus particulièrement que les modèles BBM s'obtiennent à partir du principe fondamental de la dynamique via une analyse asymptotique. On compare alors les solutions des équations de KP, respectivement de BO, avec les solutions des équations de type BBM.<br />Dans la seconde partie, on s'intéresse à certaines propriétés qualitatives des équations généralisées de type BBM. Des résultats de prolongement en temps des bornes sur les normes de Sobolev, de décroissance en temps et de prolongement unique des solutions sont établis.<br />Enfin, on termine avec une étude numérique des solutions des équations KP généralisées en dimension 3 d'espace. Dans cette dernière partie, en collaboration avec F. Hamidouche et S. Mefire, on inspecte numériquement les phénomènes de dispersion, d'explosion en temps fini, de comportement solitonique et d'instabilité transversale.

Outdoor recreation and heritage resources have the potential to provide a wide range of benefits to individuals, groups of individuals and the economy. An increased knowledge of these benefits can give recreation managers and planners a better understanding of how their actions and decisions regarding a resource may impact upon the visitors and communities that they serve. Placed within a climate of increasing public sector accountability, this information might also prove useful in justifying the allocation of scarce resources to recreation and heritage preservation. Justifying the value that recreation adds to society is an issue recognised by Benefits Based Management (BBM), a recreation management and planning framework that seeks to identify and target the positive outcomes realised by individuals, groups, local businesses and communities that result from participation in recreation and leisure. To date, recreation planners and managers have not been presented with a BBM research effort that seeks to describe and understand the visitor and community benefits associated with a rail to trail conversion. This study aimed to identify and describe benefits gained by visitors and neighbouring communities, with specific reference to the Otago Central Rail Trail (OCRT), Central Otago, New Zealand. Information was gathered from seventy-seven semi-structured interviews with visiting users of the OCRT, residents of neighbouring communities and trail managers. The results of the study indicated that community stakeholders reported benefits such as local economic development linked to visitor expenditure, heightened sense of community identity and solidarity and social contact with people from outside the local area. An additional finding was that the perceived benefits of the OCRT have reportedly had a positive influence on local people's attitudes towards the rail trail. Visitor interviews revealed that personal and social well-being benefits such as physical activity, aesthetic appreciation, sense of achievement, psychological refreshment, family togetherness and social interaction with friends and local people were outcomes of an OCRT visit. Reported visitor benefits were further linked to physical fitness and health, enhanced mood and positive mental state, leading a balanced lifestyle and stronger relationships within families and between friends. Visitors also perceived that an OCRT visit had forged a greater knowledge and awareness of railway heritage through gaining insight into railway and Central Otago history and appreciation of the engineering skills and craftsmanship associated with 19th century railway construction. Following the benefit chain of causality (Driver, 1994; Driver & Bruns, 1999; McIntosh, 1999), interview responses were linked to potential community and visitor benefits that could be realised off-site such as enhanced quality of life, community satisfaction and a greater connection with and appreciation of New Zealand's historic and cultural heritage.