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.

The photocatalytic production of H2 from water as well as from a 1:1 methanol:water solution employing pre–treated TiO2 and various Pt–TiO2 photocatalysts was studied by using an Nd:YAG laser as irradiation source. The photocatalysts (0.5–, 1–, 1.5– and 2 wt% Pt–TiO2) were prepared by utilizing a photocatalytic reduction method after which characterisation by various analytical techniques, i.e. XRD, TEM, ICP, SEM, and EDX, were conducted. XRD clearly indicated that platinum was not present in the crystal structure of TiO2, but was rather loaded onto the surface of TiO2. TEM analysis confirmed the presence of Pt on the surface with a particle/cluster size between 11 nm and 22 nm. SEM showed that repeatable results in respect of surface appearance were obtained. ICP and EDX indicated that the loading method was successful with only a slight deviation between the actual amount loaded and the calculated amount loaded. The impact of the loaded Pt on the band gaps of the different photocatalysts was investigated by diffuse reflectance spectroscopy (DRS) and calculated by employing the Kubelka–Munk method. The band gap values shifted sequentially from 3.236eV to 3.100 eV as the loading increased, moving closer to the absorbance region for visible light. The amount of hydrogen produced from the individual photocatalysts dispersed in both pure water and aqueous methanol solutions, was measured manually with a gas chromatograph. As soon as irradiation was initiated, a distinct colour change from shades of grey to dark blue–grey was observed for all the photocatalysts. XRD confirmed that it was due to the anatase phase transforming to produce more rutile phase. No H2 was detected for the various photocatalysts suspended in water, i.e. in the absence of methanol. The amount of hydrogen produced from the various Pt photocatalysts suspended in the aqueous methanol solution was found to be the highest for the 0.5wt%– and 1.5wt% Pt–TiO2 photocatalysts and the lowest for the 2wt% Pt–TiO2. This could be due to loading Pt above the optimum amount to such an extent, preventing sufficient light from reaching the TiO2 surface. Pt particles can also touch and overlap which will decrease Pt contact with TiO2 thus decreasing effective charge transfer. / Thesis (M.Sc. (Chemistry))--North-West University, Potchefstroom Campus, 2012.

The photocatalytic production of H2 from water as well as from a 1:1 methanol:water solution employing pre–treated TiO2 and various Pt–TiO2 photocatalysts was studied by using an Nd:YAG laser as irradiation source. The photocatalysts (0.5–, 1–, 1.5– and 2 wt% Pt–TiO2) were prepared by utilizing a photocatalytic reduction method after which characterisation by various analytical techniques, i.e. XRD, TEM, ICP, SEM, and EDX, were conducted. XRD clearly indicated that platinum was not present in the crystal structure of TiO2, but was rather loaded onto the surface of TiO2. TEM analysis confirmed the presence of Pt on the surface with a particle/cluster size between 11 nm and 22 nm. SEM showed that repeatable results in respect of surface appearance were obtained. ICP and EDX indicated that the loading method was successful with only a slight deviation between the actual amount loaded and the calculated amount loaded. The impact of the loaded Pt on the band gaps of the different photocatalysts was investigated by diffuse reflectance spectroscopy (DRS) and calculated by employing the Kubelka–Munk method. The band gap values shifted sequentially from 3.236eV to 3.100 eV as the loading increased, moving closer to the absorbance region for visible light. The amount of hydrogen produced from the individual photocatalysts dispersed in both pure water and aqueous methanol solutions, was measured manually with a gas chromatograph. As soon as irradiation was initiated, a distinct colour change from shades of grey to dark blue–grey was observed for all the photocatalysts. XRD confirmed that it was due to the anatase phase transforming to produce more rutile phase. No H2 was detected for the various photocatalysts suspended in water, i.e. in the absence of methanol. The amount of hydrogen produced from the various Pt photocatalysts suspended in the aqueous methanol solution was found to be the highest for the 0.5wt%– and 1.5wt% Pt–TiO2 photocatalysts and the lowest for the 2wt% Pt–TiO2. This could be due to loading Pt above the optimum amount to such an extent, preventing sufficient light from reaching the TiO2 surface. Pt particles can also touch and overlap which will decrease Pt contact with TiO2 thus decreasing effective charge transfer. / Thesis (M.Sc. (Chemistry))--North-West University, Potchefstroom Campus, 2012.

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

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

The current South African tax system offers livestock farmers a variety of forms of relief. There are also certain aspects that do not make it so advantageous to be regarded as a farmer by the tax collector. A large number of farmers emigrate to other countries without knowing how the tax systems of those countries function or how much tax they will have to pay. With these factors in mind the question arises concerning how other countries tax their livestock farmers and what relief is provided to them. The objective of this research is to examine and compare the theoretical tax legislation of South Africa, Australia and New Zealand, where after it will be applied in a case study. Finally conclusions and recommendations will be made based on the results of the research. It was found that, although the relief provided to South African livestock farmers regarding some aspects exceeds the relief provided in Australia and New Zealand, there are certain aspects that could be adjusted in order to make it more advantageous for livestock farmers to stay in South Africa. These proposed adjustments can indirectly stimulate the national economy. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

The current South African tax system offers livestock farmers a variety of forms of relief. There are also certain aspects that do not make it so advantageous to be regarded as a farmer by the tax collector. A large number of farmers emigrate to other countries without knowing how the tax systems of those countries function or how much tax they will have to pay. With these factors in mind the question arises concerning how other countries tax their livestock farmers and what relief is provided to them. The objective of this research is to examine and compare the theoretical tax legislation of South Africa, Australia and New Zealand, where after it will be applied in a case study. Finally conclusions and recommendations will be made based on the results of the research. It was found that, although the relief provided to South African livestock farmers regarding some aspects exceeds the relief provided in Australia and New Zealand, there are certain aspects that could be adjusted in order to make it more advantageous for livestock farmers to stay in South Africa. These proposed adjustments can indirectly stimulate the national economy. / Thesis (M.Com. (Tax))--North-West University, Potchefstroom Campus, 2011.

This study lays a foundation for the empirical mapping of the material production of Afrikaans fiction from 1990 to 2005. The primary research question, namely, how to map Afrikaans fiction production during this period, has been answered through both descriptive-qualitative and statistical-quantitative empirical research. In the first, contextual descriptive component, qualitative research is used to describe the context within which Afrikaans fiction production takes place. The impact of transformation shifts on the production and producer landscapes are mapped through a description of the publishing system. Within this system, book production is regarded as an institution that has inter-systemic relationships with other sub-systems, including institutional contexts (such as media, cultural, literary, educational and library sub-systems), as well as broader societal contexts (such as political, economic and technological contexts). Transformation shifts in the producer landscape (including the establishment, conglomeration, mergers, take-overs and closures of publishing houses) are described through profiling the relevant producers (including publishing houses and other kinds of producers) who contribute to this landscape. In the second, statistical empirical component, quantitative research is used to sketch the contours of Afrikaans fiction production through the construction of production and producer profiles. On a theoretical level, the study follows a sociological and institutional approach to empirical literary studies. This study has been positioned within the developing field of book and publishing studies, specifically within the parameters of the epistemology of production statistics. Itamar Even-Zohar’s poly-system theory and Pierre Bourdieu’s theory of the field of cultural production form the theoretical framework. Several methodological instruments were developed for the purpose of this study, including a new model of the publishing system, a database of production statistics (the Production Database of Afrikaans Fiction – PDAF), and two typologies of kinds of producers and fiction publications according to which both producer and production categories can be distinguished. The publishing system, the PDAF and the two typologies have been proven useful instruments for the mapping of book production. These instruments will contribute to the fields of book and publishing studies through their application to research on other production categories. The PDAF is a useful resource for measuring the growth and diversity of Afrikaans fiction production. The study concludes that Afrikaans fiction production between 1990 and 2005 was incisively influenced by transformation shifts. Publishing in this field became more challenging in that Afrikaans fiction production had to wean itself from the artificial institutional privilege and substantial state support it had enjoyed and was forced to become economically independent. By 2005, there were far fewer significant producers of Afrikaans fiction in the producer landscape than in 1990. In some production categories, fiction production has shrunk, while, in others, it has grown. Overall, the production profile of Afrikaans fiction has greatly diversified, with Afrikaans fiction appearing in a wide variety of production categories. Afrikaans fiction remains the most diverse and best-developed indigenous tradition of fiction production. The challenge for future case studies is to investigate the relationships between production patterns and specific transformation shifts in the publishing system in terms of specific production categories. / Thesis (PhD)--University of Pretoria, 2008. / Information Science / unrestricted