Articles by Author: Stephan Spies

Search results for Stephan Spies

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  1. Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa

    Action 7 of the BEPS action plan and the permanent establishment status of non-resident online retailers in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research
    Action 7 of the BEPS action plan identified a multinational tax planning strategy that typically avoids corporate tax in the consumer country by preventing the creation of a Permanent Establishment (PE) therein. This is especially relevant in South Africa’s online...
  2. Variation in important pasture grasses: I. Morphological and geographical variation

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    Seven species are important pasture grasses throughout the western Transvaal, Orange Free State, northern Cape and Natal. Taxonomically, each is a widely distributed species complex with a range of morphological variants and many ecotypes. The local forms well suited to...
  3. Variation in important pasture grasses. II. Cytogenetic and reproductive variation

    Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa
    The chromosome numbers and reproductive variation of seven important pasture grasses from South Africa are compared. This comparison indicates that all these species form polyploid complexes, all reproduce both sexually and either apomictically or vegetatively, and some form of hybridization...
  4. Sterile <em>Lanterna camara:</em> fact or theory

    Sterile <em>Lanterna camara:</em> fact or theory

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    Attempts are being made to legalize the sale of ‘sterile’ Lantana camara varieties in South Africa. Several so-called sterile varieties have been investigated cytogenetically. All these. plants proved to be triploids.(2n = 33). A mechanism exists through which an unexpectedly...
  5. Assessment of macroscopic components of leaf rust resistance in wheat genotypes containing <em>Lr12</em> and <em>Lr13</em>

    Assessment of macroscopic components of leaf rust resistance in wheat genotypes containing <em>Lr12</em> and <em>Lr13</em>

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    Monogenic resistance in wheat (Triticum aestivum L.) to leaf rust, caused by Puccinia recondita Rob. ex. Desm. f. sp. tritici, has generally not been durable. Durable resistance, as well as an improved expression of resistance, have been associated with Lr...
  6. Response of <em>Lachenalia</em> growing in soil to nitrogen fertilization during the nursery phase

    Response of <em>Lachenalia</em> growing in soil to nitrogen fertilization during the nursery phase

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    During the nursery phase, Lachenalia flower bulb producers plant bulblets propagated from leaf cuttings, for enlargement. They strive for a high yield of good quality bulbs that are of a marketable size within a year. In this regard nitrogen is...
  7. Response of <em>Lachenalia</em> growing in soil to nitrogen fertilisation during the pot plant phase

    Response of <em>Lachenalia</em> growing in soil to nitrogen fertilisation during the pot plant phase

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    Lachenalia bulbs used in the pot plant industry are produced in the nursery phase from bulblets propagated from leaf cuttings. Fertilisation during this phase of enlargement can ultimately influence the growth and flowering of pot plants through the nutritional status...
  8. Response of <em>Lachenalia</em> growing in soil to interactions between nitrogen and phosphorus fertilisation in the nursery phase

    Response of <em>Lachenalia</em> growing in soil to interactions between nitrogen and phosphorus fertilisation in the nursery phase

    Item type: Journal Article • Journal: South African Journal of Plant and Soil
    The interactions between nutrients required by plants play an important role in sustainable crop production. Both nitrogen and phosphorus are involved in a number of important functions in the plant such as carbohydrate and protein formation. The need to investigate...
  9. DIEREKOMMUNIKASIE: ANTROPOMORFISME, VERKANISERING EN SOÖSEMIOTIEK

    DIEREKOMMUNIKASIE: ANTROPOMORFISME, VERKANISERING EN SOÖSEMIOTIEK

    Item type: Journal Article • Journal: South African Journal of Linguistics
    In dié bydrae word daar op die hond (Canis familiarise toegespits en die volgende aspekte word ondersoekend verken: (i) taal/spraak; (ii) para-linguistiek en ander nieverbale kodes, en (iii) die geprojekteerde betekenistoeskrywing in toepaslike Afrikaanse idiome en gesegdes. Ten eerste word...