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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

A comparative study between South Africa and the United Kingdom in the tax treatment of Islamic finance products

Aboo baker Ebrahim, Shabana 18 July 2013 (has links)
Within the South African banking environment, mainstream bank clients earn interest on their investments and receive a tax exemption. However, Islamic banking clients, in keeping with the principles of Shari‘a law, do not receive interest. They are paid a profit share on their investments, and hence do not enjoy the tax exemption. The new section 24JA of the Income Tax Act has introduced tax treatment for the following Islamic financing transactions effectively removing 'interest' from the equation: <ul> <li> Mudarabah – Investment account</li> <li> Murabahah – Cost plus financing</li> <li> Diminishing Musharakah – Joint ownership</li> </ul> This study attempts to compare the tax treatment of Islamic financing products between the United Kingdom and South Africa. Moreover, this study also investigates the issues of the new section 24JA of the Income Tax Act as well as the United Kingdom‘s tax legislation, regarding Islamic financing, as to how far they ensure tax parity between Islamic financing products and conventional financing products. The case of tax regimes in Islamic finance operating in a conventional system was demonstrated in the two countries. The study is supported by a literature review related to Islamic finance tax background and Islamic finance products between the two countries. The major revelation of the study shows that the degree of parity of the Islamic income tax legislation leaves a lot to be desired in order to ensure a sense of confidence in the conventional financing environment. Its biggest challenge lies in its degree of simplicity and flexibility in order to address issues in tax that may be complex and fall between its requirements and the conventional and already popular systems. AFRIKAANS : Binne die Suid-Afrikaanse bankwese, verdien kliënte van die hoofstroom banke rente op hulle beleggings. Hierdie rente-inkomste is belasting vry. In teenstelling hiermee verdien kliënte van Islamitiese banke ʼn winsdeling in plek van rente, op hulle beleggings. Hierdie winsdeling beginsel word verplig deur die Shari‘a wetgewing. Bogenoemde winsdeling is nie belasting vry nie en word dus ten volle belas. Artikel 24JA van die Inkomstebelasting wetgewing behandel die hantering van Islamitiese Finansiering transaksies in fyner besonderhede: <ul> <li> Mudarabah – Beleggings rekening</li> <li> Murabaha – Koste plus finansieringskoste</li> <li> Diminishing Musharaka – Gesamentlike eienaarskap</li> </ul> Hierdie artikel verwyder effektiewelik die 'rente' komponent. Hierdie studie be‘oog om die belasting hantering van Islamitiese Finansierings produkte in Suid-Afrika en die Verenigde Koninkryk te vergelyk. In hierdie studie word die moontlike probleme ten opsigte van die nuwe artikel 24JA oorweeg. Spesifieke aandag word ook geskenk aan die belasting hantering tussen Islamitiese Finansierings produkte en die konvensionele finansierings produkte. Die studie word ondersteun deur literatuur wat handel oor Islamitiese belasting agtergrond en finansierings produkte tussen twee verskillende lande Die belangrikste uitkoms van hierdie studie, het bewys dat die Islamitiese Inkomstebelasting spesifiek met betrekking tot finansierings opsies steeds baie ontwikkel moet word. Bo en behalwe die uitkoms geïdentifiseer, is die grootste uitdaging daarin dat die Islamitiese belasting wet moontlik nie komplekse situasies sal kan aanspreek nie. Dit word toegeskryf aan die feit dat die wetgewing baie simplisties is. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted
2

The regulation of gas exploration, production and management : a life cycle analysis / Carmen Henning

Henning, Carmen January 2014 (has links)
Gas exploration and production at sea and on land is a recent phenomenon in South Africa. The reason for the sudden interest in gas exploration and production on land is that it may prove to be a solution to the need for cleaner forms of energy and provides the possibility for South Africa to move away from coal-based energy. In order to achieve this transition while keeping economic development intact, South Africa is in need of a “greener” option. Gas is considered the most environmentally friendly fossil fuel and therefore provides South Africa with this much needed “greener” option. The uncertainty about the nature and extent of the environmental impacts regarding gas exploration and production suggests that an efficient and effective energy and environmental law and policy framework is still needed to regulate onshore and offshore gas exploration and production during all phases of its life cycle. It furthermore requires of the authorities that they establish and enhance environmental protection and sustainability during all gas exploration and production operations in order to ensure that the environmental impacts that may occur during such operations are addressed in a holistic and integrated manner. This study focuses on conventional gas. South Africa’s energy and environmental law and policy framework that regulates gas exploration does not cover the entire life cycle of onshore and offshore gas activities. It is of paramount importance that the current fragmentation in the country’s existing energy and environmental regulatory framework be addressed and that a sufficient environmental governance regime, as envisaged in this study, is established. This will enable the administering agents to actively promote and maintain the welfare of the people, the ecosystems, the essential ecological processes and the biodiversity of South Africa, while promoting the utilisation of living natural resources on a sustainable basis to the benefit of all South Africans, present and future, as pledged in the Constitution of the Republic of South Africa, 1996. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014
3

Laboratory-scale evaluation of different aspects related to Ceratium hirundinella removal during simulation of a conventional water treatment plant which includes sedimentation / Hendrik Ewerts

Ewerts, Hendrik January 2015 (has links)
The freshwater dinoflagellate species, Ceratium hirundinella (C. hirundinella) possesses unique characteristics, such as a thecal-plate cell covering of cellulose, spines and flagella. Unlike most other algae and cyanobacteria, C. hirundinella cells are relatively large in size (up to 450 μm in length and 50 μm in width). These unique characteristics (e.g. cell covering and flagella) and adaptations (e.g. spines) give the dinoflagellate cells the ability to reduce their sinking rate from the euphotic zone and to migrate easily through the water column. When source water contains high concentrations of C. hirundinella cells, water treatment problems and poor aesthetic water quality can be expected. These water treatment problems may include 1) the disruption of coagulation and flocculation, 2) clogging of sand filters and 3) taste and odour problems when cells penetrate into the final water. In Chapter 9 of this study, a list of operational guidelines (including alert levels) and recommendations to assist managers and operators of plants when C. hirundinella cells are causing water treatment problems. During events of high C. hirundinella concentrations in source water, managers and operators of conventional water treatment plants need strategies to optimize coagulants and unit processes. Thus when source water contains motile nuisance algae, such as C. hirundinella, in moderate or abundant quantities, it is advisable to conduct jar stirring test experiments using both turbidity and total photosynthetic pigment (or chlorophyll-a) analyses as indicators of appropriate coagulant choice and dosages. The aims of this study are summarized as follows:  To optimize coagulants and conventional water treatment processes by implementing relevant algal removal strategies and indicators during jar stirring test experiments,  To investigate the changes in surface charge (known as zeta potential) on C. hirundinella cells before and after adding coagulants as part of the treatment processes,  To investigate the physical and chemical impacts on the morphology of C. hirundinella cells after coagulation, flocculation and sedimentation,  To identify organic compounds that may be responsible for taste and odour problems associated with C. hirundinella,  To investigate the efficiency of pre-chlorination on the removal C. hirundinella cells when dosing various coagulants, and  Give recommendations and operational guidelines relevant for a conventional water treatment plant to improve C. hirundinella removal A combined water treatment system (Phipps and Bird Model), consisting of a six paddle jar test apparatus and six sand filter columns, was used to simulate conventional processes (coagulation, flocculation, sedimentation and rapid sand filtration). Source water samples containing relatively high C. hirundinella concentrations (> 500 cell/mℓ) were collected from Benoni Lake (26º10’50.40’’S; 28º17’50.11’’ E) in plastic containers and stored as a homogenous sample in a 200 litre container under laboratory conditions (± 22 °C). Samples were collected from the source water as well as after sedimentation (from the supernatant or sludge) to determine turbidity, total photosynthetic pigment analyses (chlorophyll) and for phytoplankton analyses. Flocs (containing C. hirundinella cells) were collected from the sludge or sediment for scanning electron microscopy investigations and to perform zeta potential analyses. Concentrated C. hirundinella samples were frozen at -80 °C according to the proposed sampling protocol for organic compound analyses. Results obtained from this study proved that using the relevant indicators to determine the appropriate coagulant dosages during jar stirring tests may generally improve the removal of problem-causing algae, such as C. hirundinella cells. Improved algal removal efficiencies will subsequently ensure final water with good aesthetic quality. The surface charge (zeta potential) on C. hirundinella cells can be used to evaluate the best coagulation conditions within an operating window of -10 mV to +3 mV when dosing various coagulants. Scanning electron microscopy investigations revealed major damaging effects to C. hirundinella cells when dosing high Ca(OH)2 concentrations. However, when dosing lower Ca(OH)2 concentrations, in combination with organic polymer, better C. hirundinella cell removal efficiencies with less damaging effects to cells was observed. This study also indicated that the pre-chlorination, without causing cell lyses, can be applied to render the highly motile cells immobile which will subsequently assist the coagulation unit process. The aesthetic quality (e.g. tastes and odours) of drinking water may be influenced when C. hirundinella cells release organic material into the water as a result of cell lyses. Organic compounds, such as fatty acids and dicarboxylic acids can lead to taste and odour problems which associate with the presence of C. hirundinella. Organic compounds also serve as precursors for the formation of harmful chlorine by-products formed during chlorination. / PhD (Environmental Sciences), North-West University, Potchefstroom Campus, 2015
4

The regulation of gas exploration, production and management : a life cycle analysis / Carmen Henning

Henning, Carmen January 2014 (has links)
Gas exploration and production at sea and on land is a recent phenomenon in South Africa. The reason for the sudden interest in gas exploration and production on land is that it may prove to be a solution to the need for cleaner forms of energy and provides the possibility for South Africa to move away from coal-based energy. In order to achieve this transition while keeping economic development intact, South Africa is in need of a “greener” option. Gas is considered the most environmentally friendly fossil fuel and therefore provides South Africa with this much needed “greener” option. The uncertainty about the nature and extent of the environmental impacts regarding gas exploration and production suggests that an efficient and effective energy and environmental law and policy framework is still needed to regulate onshore and offshore gas exploration and production during all phases of its life cycle. It furthermore requires of the authorities that they establish and enhance environmental protection and sustainability during all gas exploration and production operations in order to ensure that the environmental impacts that may occur during such operations are addressed in a holistic and integrated manner. This study focuses on conventional gas. South Africa’s energy and environmental law and policy framework that regulates gas exploration does not cover the entire life cycle of onshore and offshore gas activities. It is of paramount importance that the current fragmentation in the country’s existing energy and environmental regulatory framework be addressed and that a sufficient environmental governance regime, as envisaged in this study, is established. This will enable the administering agents to actively promote and maintain the welfare of the people, the ecosystems, the essential ecological processes and the biodiversity of South Africa, while promoting the utilisation of living natural resources on a sustainable basis to the benefit of all South Africans, present and future, as pledged in the Constitution of the Republic of South Africa, 1996. / LLM (Environmental Law and Governance), North-West University, Potchefstroom Campus, 2014
5

Laboratory-scale evaluation of different aspects related to Ceratium hirundinella removal during simulation of a conventional water treatment plant which includes sedimentation / Hendrik Ewerts

Ewerts, Hendrik January 2015 (has links)
The freshwater dinoflagellate species, Ceratium hirundinella (C. hirundinella) possesses unique characteristics, such as a thecal-plate cell covering of cellulose, spines and flagella. Unlike most other algae and cyanobacteria, C. hirundinella cells are relatively large in size (up to 450 μm in length and 50 μm in width). These unique characteristics (e.g. cell covering and flagella) and adaptations (e.g. spines) give the dinoflagellate cells the ability to reduce their sinking rate from the euphotic zone and to migrate easily through the water column. When source water contains high concentrations of C. hirundinella cells, water treatment problems and poor aesthetic water quality can be expected. These water treatment problems may include 1) the disruption of coagulation and flocculation, 2) clogging of sand filters and 3) taste and odour problems when cells penetrate into the final water. In Chapter 9 of this study, a list of operational guidelines (including alert levels) and recommendations to assist managers and operators of plants when C. hirundinella cells are causing water treatment problems. During events of high C. hirundinella concentrations in source water, managers and operators of conventional water treatment plants need strategies to optimize coagulants and unit processes. Thus when source water contains motile nuisance algae, such as C. hirundinella, in moderate or abundant quantities, it is advisable to conduct jar stirring test experiments using both turbidity and total photosynthetic pigment (or chlorophyll-a) analyses as indicators of appropriate coagulant choice and dosages. The aims of this study are summarized as follows:  To optimize coagulants and conventional water treatment processes by implementing relevant algal removal strategies and indicators during jar stirring test experiments,  To investigate the changes in surface charge (known as zeta potential) on C. hirundinella cells before and after adding coagulants as part of the treatment processes,  To investigate the physical and chemical impacts on the morphology of C. hirundinella cells after coagulation, flocculation and sedimentation,  To identify organic compounds that may be responsible for taste and odour problems associated with C. hirundinella,  To investigate the efficiency of pre-chlorination on the removal C. hirundinella cells when dosing various coagulants, and  Give recommendations and operational guidelines relevant for a conventional water treatment plant to improve C. hirundinella removal A combined water treatment system (Phipps and Bird Model), consisting of a six paddle jar test apparatus and six sand filter columns, was used to simulate conventional processes (coagulation, flocculation, sedimentation and rapid sand filtration). Source water samples containing relatively high C. hirundinella concentrations (> 500 cell/mℓ) were collected from Benoni Lake (26º10’50.40’’S; 28º17’50.11’’ E) in plastic containers and stored as a homogenous sample in a 200 litre container under laboratory conditions (± 22 °C). Samples were collected from the source water as well as after sedimentation (from the supernatant or sludge) to determine turbidity, total photosynthetic pigment analyses (chlorophyll) and for phytoplankton analyses. Flocs (containing C. hirundinella cells) were collected from the sludge or sediment for scanning electron microscopy investigations and to perform zeta potential analyses. Concentrated C. hirundinella samples were frozen at -80 °C according to the proposed sampling protocol for organic compound analyses. Results obtained from this study proved that using the relevant indicators to determine the appropriate coagulant dosages during jar stirring tests may generally improve the removal of problem-causing algae, such as C. hirundinella cells. Improved algal removal efficiencies will subsequently ensure final water with good aesthetic quality. The surface charge (zeta potential) on C. hirundinella cells can be used to evaluate the best coagulation conditions within an operating window of -10 mV to +3 mV when dosing various coagulants. Scanning electron microscopy investigations revealed major damaging effects to C. hirundinella cells when dosing high Ca(OH)2 concentrations. However, when dosing lower Ca(OH)2 concentrations, in combination with organic polymer, better C. hirundinella cell removal efficiencies with less damaging effects to cells was observed. This study also indicated that the pre-chlorination, without causing cell lyses, can be applied to render the highly motile cells immobile which will subsequently assist the coagulation unit process. The aesthetic quality (e.g. tastes and odours) of drinking water may be influenced when C. hirundinella cells release organic material into the water as a result of cell lyses. Organic compounds, such as fatty acids and dicarboxylic acids can lead to taste and odour problems which associate with the presence of C. hirundinella. Organic compounds also serve as precursors for the formation of harmful chlorine by-products formed during chlorination. / PhD (Environmental Sciences), North-West University, Potchefstroom Campus, 2015
6

Wapenbeheer en ontwapening na die Koue Oorlog, met spesifieke verwysing na Afrika en Suid-Afrika (Afrikaans)

Van der Merwe, Frederick Albrecht 02 June 2005 (has links)
AFRIKAANS: In hierdie proefskrif word wapenbeheer en ontwapening 5005 dit na die Koue Oorlog op globale-, streek-(spesifiek Afrika) en nasionale (spesifiek Suid-Afrika) vlakke toegepas is ondersoek en ontleed. Die doel van die studie is om bestaande kennis op 'n oorsigtelike gekonsolideerde wyse, veral ten opsigte van Afrika en Suid-Afrika uit te brei omdat 'n behoefte in die opsig met die indiening van die navorsingsvoorstel geïdentifiseer is; om aan te toon dat wapenbeheer en ontwapening selfs na die beëindiging van die Koue oorlog steeds wëreldwyd van kardinale belang is; en dat daar na die Koue Oortog ongekende sukses op globale vlak, in Afrika tot 'n mindere mate, en in Suid-Afrika groot sukses met wapenbeheer en ontwapening behaal is. 'n Radikale verandering in binnelandse en buitelandse beleid deur Suid-Afrika het tot gevolg gehad dat Suid-Afrika in die vroeë negentigerjare die eerste staat in die wêreld geword het wat kemontwapening algeheel toegepas het. Suid-Afrika se chemiese en biologiese oorlogvoe¬ringprogramme is ook in die vroeë negentigerjare beëindig. Die demokratisering van die politieke bestel in Suid-Afrika in 1994 het ook grootskaalse betrokkenheid van die Suid¬-Afrikaanse regering by wapenbeheer en ontwapening op globale-, streek- en nasionale vlakke tot gevolg gehad. Die doel van die studie is ook om aan te toon tot watter mate die bëeindiging van die Koue Oortog 'n invloed op wapenbeheer en ontwapening gehad het. Die beëindiging van die Koue Oorlog was 'n resultaat van 'n radikale verandering in binnelandse en buitelandse beleid deur die voormalige Sowjet-Unie. Die studie aangaande wapenbeheer en ontwapening na die Koue Oorlog word voorafgegaan deur 'n ontleding van die teoretiese konsepte van wapenbeheer en ontwapening en die ontwikkeling van die konsepte deur teoretici van die twintigste eeu. Die benaderings met wapenbeheer en ontwapening soos deur hierdie teoretici ontwikkel, word dan ook in die studie toegepas op die verdrae en ooreenkomste wat na die Koue Oorlog onderteken en/of geratifiseer is. Die metode van ondersoek wat vir die bestudering van die onderwerp gevolg is, is histories-beskrywend en analities van aard. Die doeI hiermee was om die verskillende wapenkategorieë en tydperke af te baken en dan vas te stel tot hoe 'n mate wapenbeheer en ontwapening globaal, en meer spesifiek op streek-(Afrika) en nasionale (Suid-Afrika) vlakke na die Koue Oorlog toegepas is. Wapenbeheer en ontwapening soos voor en na die Koue Oorlog toegepas, word ooreenkomstig die teorie, soos in hoofstuk 1 uiteengesit, beoordeel. Die prosedure wat met die navorsing gevolg is, is soos volg: selektering van boeke, dokumente, tydskrifte, nuusblaaie en publikasies van verskillende aard; dataversameling en bestudering van tekse; data-ontleding ten einde vas te stel watter toepaslik is; die proses van vertolking en interpretering van die inligting; toepassing van inligting; evaluasie; en die vorming van gevolgtrekkings. ENGLISH: In this dissertation the processes of arms control and disarmament as implemented at global, regional (Africa) and national (South Africa) levels are investigated and analysed. The purpose of the study is to widen existing knowledge in a consolidated manner, especially with regard to Africa and South Africa. A need in this regard was identified with the submission of the proposal for the study. A further purpose of the study is to indicate that arms control and disarmament, even after the end of the Cold War, is still of utmost importance; and that success of formerly unknown proportions was obtained with arms control and disarmament after the Cold War on the global level, to a lesser extent in Africa, and with great success in South Africa. A radical change in internal as well as foreign policy by the South African government resulted in South Africa being the first state in the world to implement total nuclear disarmament in the early nineties. South Africa's chemical and biological warfare programs were also terminated in the early nineties. The democratisation of the political environment in South Africa in 1994 resulted in South Africa becoming involved in arms control and disarmament at global, regional and national levels. The purpose of the study is also to illustrate to what extent the ending of the Cold War had an influence on arms control and disarmament. The end of the Cold War was a result of a radical change in internal as well as foreign policies of the former Soviet Union. The study of arms control and disarmament after the Cold War is preceded by an analysis of the theoretical concepts of arms control and disarmament by twentieth century theorists. The approaches to arms control and disarmament, as developed by these theorists, are then applied to treaties and agreements, which were signed/ ratified before and after the Cold War. The method of investigation that was followed for the study was historically descriptive and analytical of nature. The purpose was to differentiate between the different categories of weapons and the different periods during which arms control and disarmament were implemented since the earliest times and during and after the Cold War. The approaches to arms control and disarmament, during and after the Cold War, are also assessed according to the theory as explained in chapter 1. The procedure which was followed whilst doing research for the study was as follows: The selection of books, documents, magazines, newspapers, and publications of various nature; compilation and studying of data; analysis of data to establish which would be appropriate to use; the process of interpretation of the information; application; evaluation and forming of conclusions. <p / Thesis (DPhil (International Politics))--University of Pretoria, 2006. / Political Sciences / unrestricted
7

Microbial community structure and nematode diversity in soybean-based cropping systems / Chantelle Jansen

Jansen, Chantelle January 2014 (has links)
Soil is an important ecosystem that supports a wide variety of organisms such as bacteria, fungi, arthropods and nematodes. This sensitive ecosystem may be influenced by various factors, including agricultural management practices. With the introduction of genetically modified (GM) glyphosate-tolerant (RoundUp ® Ready: RR) crops, herbicides such as glyphosate have been increasingly used. However, little is known about the effect of glyphosate on the biological communities in these herbicide-sprayed soils. With the intimate proximity that microorganisms and nematodes have with the roots of plants, these organisms can be used to assess changes that may occur in the soil surrounding roots of RR crops. The aim of this study was to determine microbial community structure and nematode diversity, with emphasis on that of non-parasitic nematodes, in soil samples from conventional soybean (CS) - and RR- soybean fields compared to that in adjacent natural veld (NV) areas. Samples were collected from twenty three sites at six localities that are situated within the soybean-production areas of South Africa. These sites represented fields where RR and CS soybean grew, as well as surrounding NV. All RR fields have been treated with glyphosate for no less than five years. Microbial community structures of the twenty three sites in the RR, CS and NV ecosystems were determined by phospholipid fatty acid (PLFA) analyses. Nematode diversity was determined by extracting the nematodes from soil samples and conducting a faunal analysis. Soil physical and chemical properties were determined by an independent laboratory, Eco-Analytica (North West University, Potchefstroom) according to standard procedures. Results from this study indicated differences in microbial community structure between the various localities. However, there were no significant (p ≤ 0.05) differences in microbial community structures between RR- and CS ecosystems. Soils of both RR- and CS crops were primarily dominated by bacteria. Nematode identification and faunal analysis also indicated no significant (p ≤ 0.05) differences between the different non-parasitic/beneficial nematodes that were present in soils of these two ecosystems during the time of sampling. Non-parasitic nematode communities were primarily dominated by bacterivores. A faunal analysis indicated that most of the sites contained enriched, but unstructured soil food-webs. However, four of the sites showed enriched and structured food webs due to the presence of non-parasitic nematodes with high coloniser-persister (cp) values. Relationships between non-parasitic nematode – and microbial communities showed that there was a positive relationship between nematode functional groups and their corresponding microbial prey. From the results obtained in this study, it can be concluded that the community structures of both non-parasitic nematodes and microorganisms shared similarities. These community structures showed no long-term detrimental effects of glyphosate application in the soils surrounding roots of RR soybean crops. Relationships existed between non-parasitic nematode and microbial communities in the rhizosphere of soybean crops and natural veld. For example, bacterivore nematodes had a strong positive relationship with gram-negative bacteria. Similar but weaker relationships also existed between carnivores, omnivores, plantparasitic nematodes and gram-negative bacteria. A positive relationship also existed between fungivores and fungal fatty acids. This emphasises the value of these organisms as indicators of soil health and also the impact that agricultural practices can have on soils. / MSc (Environmental Sciences), North-West University, Potchefstroom Campus, 2014
8

Microbial community structure and nematode diversity in soybean-based cropping systems / Chantelle Jansen

Jansen, Chantelle January 2014 (has links)
Soil is an important ecosystem that supports a wide variety of organisms such as bacteria, fungi, arthropods and nematodes. This sensitive ecosystem may be influenced by various factors, including agricultural management practices. With the introduction of genetically modified (GM) glyphosate-tolerant (RoundUp ® Ready: RR) crops, herbicides such as glyphosate have been increasingly used. However, little is known about the effect of glyphosate on the biological communities in these herbicide-sprayed soils. With the intimate proximity that microorganisms and nematodes have with the roots of plants, these organisms can be used to assess changes that may occur in the soil surrounding roots of RR crops. The aim of this study was to determine microbial community structure and nematode diversity, with emphasis on that of non-parasitic nematodes, in soil samples from conventional soybean (CS) - and RR- soybean fields compared to that in adjacent natural veld (NV) areas. Samples were collected from twenty three sites at six localities that are situated within the soybean-production areas of South Africa. These sites represented fields where RR and CS soybean grew, as well as surrounding NV. All RR fields have been treated with glyphosate for no less than five years. Microbial community structures of the twenty three sites in the RR, CS and NV ecosystems were determined by phospholipid fatty acid (PLFA) analyses. Nematode diversity was determined by extracting the nematodes from soil samples and conducting a faunal analysis. Soil physical and chemical properties were determined by an independent laboratory, Eco-Analytica (North West University, Potchefstroom) according to standard procedures. Results from this study indicated differences in microbial community structure between the various localities. However, there were no significant (p ≤ 0.05) differences in microbial community structures between RR- and CS ecosystems. Soils of both RR- and CS crops were primarily dominated by bacteria. Nematode identification and faunal analysis also indicated no significant (p ≤ 0.05) differences between the different non-parasitic/beneficial nematodes that were present in soils of these two ecosystems during the time of sampling. Non-parasitic nematode communities were primarily dominated by bacterivores. A faunal analysis indicated that most of the sites contained enriched, but unstructured soil food-webs. However, four of the sites showed enriched and structured food webs due to the presence of non-parasitic nematodes with high coloniser-persister (cp) values. Relationships between non-parasitic nematode – and microbial communities showed that there was a positive relationship between nematode functional groups and their corresponding microbial prey. From the results obtained in this study, it can be concluded that the community structures of both non-parasitic nematodes and microorganisms shared similarities. These community structures showed no long-term detrimental effects of glyphosate application in the soils surrounding roots of RR soybean crops. Relationships existed between non-parasitic nematode and microbial communities in the rhizosphere of soybean crops and natural veld. For example, bacterivore nematodes had a strong positive relationship with gram-negative bacteria. Similar but weaker relationships also existed between carnivores, omnivores, plantparasitic nematodes and gram-negative bacteria. A positive relationship also existed between fungivores and fungal fatty acids. This emphasises the value of these organisms as indicators of soil health and also the impact that agricultural practices can have on soils. / MSc (Environmental Sciences), North-West University, Potchefstroom Campus, 2014

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