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  1. A critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act

    A critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: C Thiart --- University of Stellenbosch, South Africa
    The introduction of the Consumer Protection Act 68 of 2008 has had significant implications for the South African commercial arena. This Act forms part of government regulation and is aimed at protecting the rights of consumers.
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  2. Growing common plantation tree species in Kenya for sale of carbon and wood supply: what is the best bet?

    Growing common plantation tree species in Kenya for sale of carbon and wood supply: what is the best bet?

    Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Vincent Oeba --- African Forest Forum, c/o World Agroforestry Centre (ICRAF), Kenya Larwanou Mahamane --- African Forest Forum, c/o World Agroforestry Centre (ICRAF), Kenya Samuel CJ Otor --- Department of Environmental Sciences, School of Environmental Studies, Kenya James B Kung’u --- Department of Environmental Sciences, School of Environmental Studies, Kenya Muchiri N Mbae --- Kenya Forestry Research Institute, Kenya
    The introduction of carbon finance as an incentive in forestry farming has a potential of increasing the amount of carbon sequestered. However, this has created a daunting task among investors in forestry to optimise the joint production of wood and...
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  3. Model and measure: comparing soil organic carbon stocks quantification approaches at field scale in South Africa

    Model and measure: comparing soil organic carbon stocks quantification approaches at field scale in South Africa

    Item type: Journal Article • Journal: South African Journal of Plant and Soil • Authors: Willie Herman Cloete --- North-West University, South Africa Gerhard du Preez --- North-West University, South Africa George Munnik van Zijl --- North-West University, South Africa
    There is an ongoing debate about the most appropriate approach for quantifying changes in soil organic carbon stocks (SOCS). The aim of the study was to evaluate the performance of the Rothamsted carbon (RothC) modelling approach against the re-measured SOCS...
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