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Desmodium: A low‐cost pasture for the eastern cape coastal region
Item type: Journal Article • Journal: Journal of the Grassland Society of Southern Africa • Authors: G.R. Barnes --- Department of Agriculture (East Cape Region),Desmodium intortum is well suited to the East London Coastal area for beef production under dryland conditions. Although slow to establish, satisfactory livestock production is maintained under a low fertilizer regime. Experimental results indicate stocking rates for maximum production per... -
Socio-economic characteristics of gillnet and beach-seine fishers in the Western Cape, South Africa
Item type: Journal Article • Journal: South African Journal of Marine Science • Authors: K. Hutchings S. J. Lamberth J. K. TurpieData collected by questionnaire and telephone surveys conducted during 1998 and 1999 are used to describe the socio-economic characteristics of inshore netfishers in the Western Cape. Approximately two-thirds of netfishers work or have worked in other fishing sectors and a... -
The contribution and direct-use value of livestock to rural livelihoods in the Sand River catchment, South Africa
Item type: Journal Article • Journal: African Journal of Range & Forage Science • Authors: CM Shackleton SE Shackleton TR Netshiluvhi FR MathabelaThe productive functions of livestock ownership in communal areas are multipurpose in character, comprising a mix of stock types and a range of goods and services used. When all these multiple uses are accounted for, the cash and direct-use returns... -
The cost of water hyacinth control in South Africa: a case study of three options
Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: E van Wyk --- , South Africa BW van Wilgen --- , South AfricaThe aquatic plant water hyacinth (Eichhornia crassipes) was first recorded in South Africa during the early part of the 20th century. The plant has since spread across the country and is found in water bodies in both sub-tropical and temperate... -
A snapshot of noncommunicable disease profiles and their prescription costs at ten primary healthcare facilities in the in the western half of the Cape Town Metropole
Item type: Journal Article • Journal: South African Family Practice • Authors: AA Isaacs --- Metro District Health Services, Western Cape, N Manga --- Division of Family Medicine, Faculty of Health Sciences, C Le Grange --- Division of Family Medicine, Faculty of Health Sciences, DA Hellenberg --- Division of Family Medicine, Faculty of Health Sciences, V Titus --- Metro District Health Services, Western Cape, R Sayed --- Division of Family Medicine, Faculty of Health Sciences,Objectives: There has been a rapid increase in the prevalence of noncommunicable diseases globally. It is thought that this increase will have the greatest impact on developing countries, such as South Africa, where it will adversely affect quality of life... -
The long-lived queen: reproduction and longevity in female eusocial Damaraland mole-rats (Fukomys damarensis)
Item type: Journal Article • Journal: African Zoology • Authors: Christina M. Schmidt --- Department of Zoology and Entomology, South Africa Jennifer U. M. Jarvis --- Department of Zoology, South Africa Nigel C. Bennett --- Department of Zoology and Entomology, South AfricaThe inverse relationship between reproduction and lifespan is one of the main concepts of life history theory. This association has been observed in most taxa, although exceptions have been found in which a breeding female outlives her non-reproductive cohorts. This... -
Cost contribution agreements: The South African tax implications of research and development costs incurred by multinationals participating in joint research projects with offshore associates
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Steyn --- Department of Management Accounting,Cost Contribution Agreements (CCAs) or cost sharing of research and development costs, is one of the vehicles sanctioned by tax authorities that may be used by multinational enterprise groups (MNEs) to develop and distribute intangible property among members of the... -
Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L van Staden --- School of Accounting Sciences, N van der Merwe --- School of Accounting Sciences,Those who are not experts in the field of accounting will most probably be of the opinion that interest should be expensed and therefore reduce profits. However, for financial periods beginning on or after 1 January 2009, the capitalisation of... -
Common mental disorders are not diagnosed commonly in community health centres
Item type: Journal Article • Journal: South African Family Practice • Authors: Tsepo Sechaba Motsohi --- Division of Family Medicine, South Africa AA Isaacs --- Faculty of Health Sciences, Division of Family Medicine, South Africa N Manga --- Faculty of Health Sciences, Division of Family Medicine, South Africa C Le Grange --- Faculty of Health Sciences, Division of Family Medicine, South Africa M Roelofse --- Faculty of Health Sciences, Division of Family Medicine, South Africa P Milligan --- Head Clinical Unit, Acute Services, South Africa DA Hellenberg --- Faculty of Health Sciences, Division of Family Medicine, South Africa AR Sayed --- Specialist Scientist and Biometrician, South AfricaBackground: Very limited published data exist on the spectrum of mental health disorders encountered at primary health care (PHC) facilities in South Africa. -
Idiosyncratic risk and anomaly persistence on the Johannesburg Stock Exchange (JSE)
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Daniel Page --- School of Economic & Business Sciences, University of the Witwatersrand, South Africa James Britten --- School of Economic & Business Sciences, University of the Witwatersrand, South Africa Christo Auret --- School of Economic & Business Sciences, University of the Witwatersrand, South AfricaThis study examines arbitrage costs and the persistence of the size, value and momentum premiums on the Johannesburg Stock Exchange (JSE). Two arbitrage costs are considered: transaction and holding costs. Transaction costs refer to indirect and direct costs of engaging... -
Funding of community-based interventions for HIV prevention
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Nana K Poku --- Health Economics and HIV and AIDS Research Division (HEARD), South Africa René Bonnel --- Health Economics and HIV and AIDS Research Division (HEARD), South AfricaSince the start of the HIV epidemic, community responses have been at the forefront of the response. Following the extraordinary expansion of global resources, the funding of community responses rose to reach at least US$690 million per year in the... -
Anti-epileptic prescribing patterns in the South African private health sector (2008–2013)
Item type: Journal Article • Journal: South African Family Practice • Authors: Karen Jacobs --- Medicine Usage in South Africa, Faculty of Health Sciences, South Africa Marlene Julyan --- Medicine Usage in South Africa, Faculty of Health Sciences, South Africa Martie S Lubbe --- Medicine Usage in South Africa, Faculty of Health Sciences, South Africa Johanita R Burger --- Medicine Usage in South Africa, Faculty of Health Sciences, South Africa Marike Cockeran --- Medicine Usage in South Africa, Faculty of Health Sciences, South AfricaBackground: Little is known about longitudinal prescribing practices for anti-epileptic drugs (AEDs) in South Africa. The prescribing patterns and associated direct medicine costs of AEDs in the private health sector were investigated, using claims data from January 1, 2008 to... -
Determinants of external tax compliance costs: Evidence from South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Sharon Smulders --- Taxation Department, South Africa Madeleine Stiglingh --- Taxation Department, South Africa Riel Franzsen --- African Taxation Institute, University of Pretoria, South Africa Lizelle Fletcher --- Department of Statistics, South AfricaSmall businesses tend to rely on external service providers (tax practitioners, accountants, lawyers and bookkeepers) for assistance with their tax affairs. Payments to external service providers clearly affect a small business’s tax compliance costs. This study uses multiple regression analyses... -
Univariate tests of momentum on the JSE
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Daniel Page --- Finance Division, School of Economic & Business Sciences, South Africa Christo Auret --- Finance Division, School of Economic & Business Sciences, South AfricaThis study intends to test whether medium-term price momentum is present on the cross-section of shares listed on the JSE. Using the methodology of Jegadeesh and Titman (1993; 2001), shares are sorted applying four estimation periods (E = 3, 6,... -
Oat silage for grazing dairy cows in small-scale dairy systems in the highlands of central Mexico
Item type: Journal Article • Journal: African Journal of Range & Forage Science • Authors: Victor Andrés Burbano-Muñoz --- Instituto de Ciencias Agropecuarias y Rurales, Mexico Felipe López-González --- Instituto de Ciencias Agropecuarias y Rurales, Mexico Julieta Gertrudis Estrada-Flores --- Instituto de Ciencias Agropecuarias y Rurales, Mexico Pedro Alan Sainz-Sánchez --- Institut für Tropische Agrarwissenschaften (Hans-Ruthenberg-Institute), Fachgebiet Tierernährung und Weidewirtschaft in den Tropen und Subtropen, Germany Carlos Manuel Arriaga-Jordán --- Instituto de Ciencias Agropecuarias y Rurales, MexicoThe objective was to evaluate the provision of oat silage (Avena sativa) to supplement grazing dairy cows on pastures of perennial ryegrass (Lolium perenne), festulolium (Lolium multiflorum × Festuca pratense) and white clover (Trifolium repens) during the dry season when... -
Corruption, transaction costs, and innovation in Africa
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Laura Barasa --- School of Economics, KenyaThis paper examines the relationship between corruption, transaction costs as measured by asset specificity, and innovation in Africa. We hypothesize that in the context of developing countries in Africa, corruption is positively associated with innovation. In addition, we hypothesize that... -
An Economic Assessment of Woodlots for Smallholder Farms in the Coast Region of Kenya
Item type: Journal Article • Journal: East African Agricultural and Forestry Journal • Authors: Linus Wekesa --- Coast Eco-region Research Programme, Kenya Sylivia Mwalewa --- Coast Eco-region Research Programme, Kenya Kevin Muema --- Coast Eco-region Research Programme, Kenya Joseph Muthini --- Coast Eco-region Research Programme, Kenya Phedister Riziki --- Coast Eco-region Research Programme, Kenya Peter Mukirae --- Coast Eco-region Research Programme, Kenya Carolyne Menya --- Coast Eco-region Research Programme, KenyaLittle is known about economic viability of woodlots being integrated in smallholder production systems in the Coast Region of Kenya. The current study was therefore conducted as a cross-sectional survey covering a sample size of 282 smallholder farmers in the... -
Do challenges still exist amongst HIV/AIDS patients in managing their condition? A cross-sectional study of 297 participants in the Ethekwini Metro of KwaZulu-Natal, South Africa
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Panjasaram Naidoo --- Pharmaceutical Sciences, School of Health Sciences, South Africa Rayanta Premdutt --- Pharmaceutical Sciences, School of Health Sciences, South AfricaBackground: South Africa has the largest HIV/AIDS epidemic globally and the largest anti-retroviral treatment (ART) programme in the world, yet HIV incidence is still chronically high in South Africa, especially in KwaZulu-Natal province (KZN). In light of this, a study... -
Exploring the indirect costs of a firm in business rescue
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Wesley Rosslyn-Smith --- Department of Business Management, South Africa Nicole Varela Aguiar De Abreu --- Department of Business Management, South Africa Marius Pretorius --- Department of Business Management, South AfricaIt may be argued that the indirect costs of financial distress are substantially higher than the direct costs. Consequently, indirect costs of participating in a formal turnaround may hinder the success of a reorganisation attempt. This study set out to... -
Comparative assessment of construction cost overruns: A case study of regional distribution in Ghana
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: George Harrison Coffie --- Faculty of Engineering and the Built Environment, Department of Construction Management and Quantity Surveying, University of Johannesburg, 37 Nind Street, Doornfontein, Johannesburg, 2094, South Africa Clinton Ohis Aigbavboa --- Faculty of Engineering and the Built Environment, Department of Construction Management and Quantity Surveying, University of Johannesburg, 37 Nind Street, Doornfontein, Johannesburg, 2094, South AfricaThis study examines the magnitude of variance between the initial contract award cost and actual completion cost of building construction projects (educational related) from Ghana that were completed between 2011 and 2016. The findings brought differences in the actual completion... -
An analysis of South African sawmilling competitiveness
Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: S Grobbelaar --- , South Africa JK Visser --- , South AfricaThe South African sawn timber market supply and demand are in equilibrium and significantly associated with the local residential construction market. During the great financial crisis (GFC), the local residential construction market contracted. This caused a reduction in sawn timber... -
Willingness to pay for treatment with highly active antiretroviral (HAART) drugs: a rural case study in Cameroon
Item type: Journal Article • Journal: SAHARA-J: Journal of Social Aspects of HIV/AIDS • Authors: Kenneth Ngwambokong Muko --- Catholic Health Service of the archdiocese of Bamenda, Valentine Che Ngwa --- St James University Hospital, UK Leslie Chigang --- St Louis Clinic Bamenda, Igbinosum Gladys Ngwa --- St Martin De Porres Hospital, Anke Meiburg --- St Martin De Porres Hospital, Elvis Neba Shu --- Department of pharmacology, College of Medicine, University of Nigeria Nsukka,This paper reports on the willingness of HIV/AIDS patients to pay for the most affordable triple therapy combination of antiretrovirals in a local setting in Cameroon. Questionnaires were used to evaluate willingness to pay, and patients who could still afford... -
Quantifying the tax compliance costs of individual taxpayers in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Karen Stark --- University of South Africa, South Africa Sharon Smulders --- University of South Africa, South Africa Elza Odendaal --- University of South Africa, South AfricaThe aim of the study was to quantify the total tax compliance costs (TCC) of individual taxpayers in South Africa for the 2017 and 2018 years of assessment as no studies were found that comprehensively quantified these costs in South... -
The low-volatility effect in African frontier equity markets
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Johannes Petrus Steyn --- Stellenbosch University, South Africa Evan Gilbert --- Stellenbosch University, South Africa Suzette Viviers --- Stellenbosch University, South AfricaThis study investigated the extent to which the low-risk anomaly is present in a pooled sample of nine African frontier equity markets from March 2004 to July 2023. Portfolio-level analysis was used to investigate the total stock returns of equally... -
Deductibility of input tax on share issue costs in the context of the broad taxation principles
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Wilna Beukes --- Stellenbosch University, South Africa Andrea van der Merwe --- Stellenbosch University, South AfricaPurpose: The purpose of this article is to determine whether input tax on share issue costs incurred should be deductible, in consideration of the broad taxation principles of neutrality, efficiency, flexibility, certainty and simplicity and effectiveness and fairness.
