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1. 

   Principles of soil classification and the future of the South African system

   Item type: Journal Article • Journal: South African Journal of Plant and Soil • Authors: CW van Huyssteen --- Soil, Crop and Climate Science, South Africa DP Turner --- ARC–Institute for Soil, South Africa PAL Le Roux --- Soil, Crop and Climate Science, South Africa

   Humans classify their environment to create order, make it understandable, aid recollection and to communicate. The nature of these classifications is not always understood, because they are learnt from an early age. Building on these principles provides a sound basis...

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2. 

   A new species of electric ray of the genus Narcine Henle, 1834 from the South-Western Indian Ocean (Chondrichthyes: Torpediniformes: Narcinidae)

   Item type: Journal Article • Journal: South African Journal of Marine Science • Authors: M. R. de Carvalho B. Séret L. J. V. Compagno

   A new species of electric ray of the genus Narcine Henle, 1834 is described from seven specimens collected from two localities off the western coast of Madagascar, in the Moçambique Channel. Narcine insolita, sp. nov. is distinguished from all other...

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3. 

   A review of the Angolan House snakes, genus Boaedon Duméril, Bibron and Duméril (1854) (Serpentes: Lamprophiidae), with description of three new species in the Boaedon fuliginosus (Boie, 1827) species complex

   Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Jakob Hallermann --- Center of Natural History (CeNak), Zoologisches Museum, Universität Hamburg, Germany Luis MP Ceríaco --- Museu de História Natural e da Ciência da Universidade do Porto, Portugal Andreas Schmitz --- Natural History Museum of Geneva, Department of Herpetology and Ichthyology, Switzerland Raffael Ernst --- Museum of Zoology, Senckenberg Natural History Collections Dresden, Germany Werner Conradie --- Port Elizabeth Museum (Bayworld), South Africa Luke Verburgt --- National Geographic Okavango Wilderness Project, Wild Bird Trust, South Africa Mariana P Marques --- Centro de Investigação em Biodiversidade e Recursos Genéticos (CIBIO), Rede de Investigação em Biodiversidade e Biologia Evolutiva (InBIO), Universidade do Porto, Portugal Aaron M Bauer --- Department of Biology and Center for Biodiversity and Ecosystem Stewardship, Villanova University, USA

   An integrative taxonomic review of the genus Boaedon in Angola is provided. A molecular phylogeny, based on 99 genetic samples for which the mitochondrial markers 16S rRNA have been sequenced, reveals 23 monophyletic species-level groups in Africa and indicates the...

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4. 

   FRESHWATER NEMATODES FROM SOUTH AFRICA 3. TOBRILUS ANDRÁSSY, 1959

   Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: A.P. Joubert --- Zoology Department, South Africa J. Heyns --- Zoology Department, South Africa

   During a survey of freshwater nematodes in South Africa, six species of Tobrilus Andrássy, 1959 were encountered. The six species, four of which are new to science, are described and figured, viz. Tobrilus annetteae, n.sp.; T. heptapapillatus n.sp.; T. stefanskii...

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5. 

   THE SPECIFIC NAME OF THE SNAKE CATFISH, CLAXIAS THEOWRAE WEBER 1897

   Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: P. B.N. Jackson --- , South Africa

   Workers revising Southern African freshwater fishes have endeavoured to provide brief information on those persons who have had fish named after them. The provenance of all such patronyms in currently valid species has been established with one exception: Clarias theodorae...

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6. 

   ADDITIONS TO THE CHECKLIST AND RECENT CHANGES TO THE SCIENTIFIC NAMES OF SOUTHERN AFRICAN FRESHWATER FISHES

   Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: P.H. Skelton --- , South Africa R.A. Jubb --- , South Africa M.N. Bruton --- , South Africa

   Alterations and additions to the checklist of southern African freshwater fishes are given based on recent findings and the latest literature. Name changes are given for 13 taxa, and 25 species and subspecies are added to the list. Several species...

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7. 

   SOME PLANKTONIC BRACHIONID ROTIFERS FROM SOUTH AFRICAN IMPOUNDMENTS

   Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: DP Sartory --- Department of Water Affairs, Forestry and Environmental Conservation, Republic of South Africa

   From a survey of zooplankton samples from 73 South African impoundments, 16 species of rotifers of the family Brachionidae were identified. Of these eight were of the genus Braohionus and four of the genus Keratella. The most frequently encountered brachionid...

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8. 

   NOMENCLATURE OF THE TILAPIAS OF SOUTHERN AFRICA

   Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: E. Trewavas --- , England

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9. 

   REDESCRIPTIONS OF PLACOBDELLA STUHLMANNI (BLANCHARD, 1897) AND PLACOBDELLA GAROUI (HARDING, 1932) (HIRUDINEA: GLOSSIPHONIIDAE)

   Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: J.H. Oosthuizen --- Department of Zoology, South Africa

   The two African leeches Placobdella stuhlmanni (Blanchard, 1897) and Placobdella garoui (Harding, 1932) are redescribed and figured because of the confusion that exists in the literature with regard to the specific identities of the two taxa. During a survey of...

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10. 

    CAROTENOID COMPOSITION AS TAXONOMIC CHARACTER FOR MICROCYSTIS ISOLATES

    Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: E.J. Smit G. H.J. Krüger J.N. Eloff

    Nineteen Microcystis aeruginosa isolates, a Microcystis incerta and a Synechococcus grown under constant conditions were analyzed for pigment composition. The carotenoid composition of Microcystis incerta and a Synechococcus isolate differed markedly from that of the other isolates. Although there were...

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11. 

    A NOTE ON TRIOPS GRANARIVS (LUCAS), LYNCEUS TRUNCATUS BARNARD AND STREPTOCEPHALUS CAFER (LOVéN) (BRANCHIOPODA: CRUSTACEA) FROM UMFOLOZI GAME RESERVE, NATAL, SOUTH AFRICA

    Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: NancyA. Rayner --- Department of Zoology, South Africa A.E. Bowland --- Department of Zoology, South Africa

    Three species of branchiopod (phyllopod) Crustacea were collected from an ephemeral pool in Umfolozi Game Reserve in December 1983 and 1984. There is no published record of the occurrence of Triope granarius (Lucas) and Lynceus truncatus Barnard in Natal. Streptocephalus...

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12. 

    DEVELOPMENTS IN TWENTY-FIVE YEARS OF DIATOM (BACILLARIOPHYCEAE) RESEARCH IN SOUTH AFRICA

    Item type: Journal Article • Journal: Journal of the Limnological Society of Southern Africa • Authors: R. E.M. Archibald --- Division of Water Technology, Republic of South Africa

    Diatom research in South Africa can be divided into four distinct periods. The first period covers a span of some seventy years, beginning with Shadbolt's (1854) account of diatoms from Port Natal, and continuing with brief notes and reports on...

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13. 

    A COMMENT ON THE STATUS AND DISTRIBUTION OF THE GENUS PARATYLODIPLAX SERENE (BRACHYURA: OCYPODIDAE) IN SOUTHERN AFRICA

    Item type: Journal Article • Journal: Southern African Journal of Aquatic Sciences • Authors: R. K. Owen --- , , South Africa

    The ocypodid genus Paratylodiplax was described in 1974 and contains four species, three of which are endemic to southern Africa where they form an important component of the estuarine benthic fauna. However, very little is known about the biology and...

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14. 

    A Protocol for Wildlife Conservation Planning in an Afforestable Montane Grassland Region

    Item type: Journal Article • Journal: The Southern African Forestry Journal • Authors: A.J. Armstrong --- Department of Nature Conservation, South Africa H.J. van Hensbergen --- Department of Nature Conservation, South Africa

    The grassland biome is the biome most transformed by human activity in South Africa. At least thirteen percent of the biome is suitable for pine afforestation. There is a need for conservation evaluations before large-scale commercial afforestation to determine which...

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15. 

    Physico-chemical conditions and macroinvertebrate fauna in the River Nile from Aswan to Cairo

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: M Reda Fishar R Thorne W Peter Williams

    This paper examines the distribution of benthic macroinvertebrates in relation to physico-chemical conditions along 1 035km of the River Nile from Aswan High Dam to Al Kanater Barrage, Cairo. Total Dissolved Salts and several individual chemical variables showed positive linear...

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16. 

    Changes to the scientific and common names of southern African freshwater fishes

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: PH Skelton --- , South Africa

    Additions and changes to the scientific and common names of southern African freshwater fishes made since 1993, are recorded and explained. Nineteen new scientific names are listed including five new species, three genus-name changes, three species-name changes and four new...

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17. 

    The effect of largemouth bass Micropterus salmoides on aquatic macro-invertebrate communities in the Wit River, Eastern Cape, South Africa

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: PSR Weyl --- Department of Zoology and Entomology, South Africa FC de Moor --- Department of Zoology and Entomology, South Africa MP Hill --- Department of Zoology and Entomology, South Africa OLF Weyl --- , South Africa

    Fish predation is one of the driving forces of freshwater invertebrate community structures, with alien predators having a pronounced effect. A quantitative assessment of aquatic invertebrates in the Wit River, Sundays River catchment, Eastern Cape, South Africa, was undertaken to...

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18. 

    Relationship between water temperature predictability and aquatic macroinvertebrate assemblages in two South African streams

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: BR Eady --- Discipline of Geography, School of Agricultural, Earth and Environmental Sciences, South Africa NA Rivers-Moore --- Centre for Water Resources Research, South Africa TR Hill --- Discipline of Geography, School of Agricultural, Earth and Environmental Sciences, South Africa

    Variable seasonal stream temperatures are a critical factor in maintaining aquatic invertebrate community patterns. We investigated whether the degree of predictability in a stream's water temperature profile provides insights into the structure and functional predictability of macroinvertebrate communities. Quarterly macroinvertebrate...

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19. 

    High levels of mitochondrial cytochrome b sequence diversity are present within the Anthus similis complex in sub-Saharan Africa

    Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Brian Finch --- Ornithological Committee of the East African Natural History Society, Kenya Gro Bjørnstad --- , Kenya Itai Shanni --- Society for Protection of Nature in Israel, Israel Muchane Muchai --- Department of Zoology, Ornithology Section, Kenya Anne Bishop --- , Kenya Olivier Hanotte --- , Kenya Richard Bishop --- , Kenya

    The taxonomy of pipits (genus Anthus) in sub-Saharan Africa is poorly understood. We applied mitochondrial cytochrome b (cyt b) sequencing to specimens of the African Long-billed Pipit Anthus similis, using Palearctic A. s. captus for comparison. There was virtually no...

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20. 

    Identity and distribution of southern African sciaenid fish species of the genus Umbrina

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: K Hutchings MH Griffiths

    Two Umbrina species, U. canariensis Valenciennes 1843 and U. robinsoni Gilchrist and Thompson 1908, are recognised from southern Africa. The latter species was hitherto believed to be a synonym of Umbrina ronchus Valenciennes 1843 (type locality Canary Islands). U. canariensis...

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21. 

    Gracilarioid species (Gracilariaceae, Rhodophyta) in southern Africa, with a description of Gracilariopsis funicularis sp. nov.

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: R Iyer JJ Bolton VE Coyne

    Southern African gracilarioids have previously been assigned to Gracilaria gracilis and Gracilariopsis lemaneiformis. Recent molecular evidence indicates that at least three gracilarioid species, G. gracilis, Gracilariopsis longissima and an undescribed Gracilariopsis species occur in this region. The main economic species...

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22. 

    Epipelagic siphonophores off the east coast of South Africa

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: D Thibault-Botha MJ Gibbons

    This work represents the first systematic analysis of the common Siphonophora from the Agulhas Current (South-West Indian Ocean). A total of 56 species of siphonophores was collected from a series of three largely epipelagic cruises between Algoa Bay and the...

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23. 

    The West Coast rock lobster Jasus lalandii as a valuable source for chitin and astaxanthin

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: L Auerswald G Gäde

    Estimates are made of the maximal amount of chitin and astaxanthin that can potentially be retrieved from material of the South African West Coast rock lobster Jasus lalandii. Three different sources were investigated: (a) industrial waste from lobster processing factories,...

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24. 

    The taxonomic status of common dolphins Delphinus spp. in South African waters

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: T Samaai PB Best MJ Gibbons

    Aside from gender differences, a principal components analysis of skull measurements of 72 adult common dolphins from South Africa failed to distinguish more than one form of Delphinus. Plots of rostral length against zygomatic width indicated most could be referred...

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25. 

    Inter- and intra-specific variability in morphogenetics and toxin composition of Alexandrium spp. in Irish coastal waters

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: N Touzet JM Franco R Raine

    Alexandrium spp. usually occur in low densities during summer along the south and west coasts of Ireland. Field investigations revealed the presence of morphologically similar strains of A. tamarense, A. tamutum and A. minutum. Several strains were cultured, derived through...

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26. 

    The taxonomy and growth of a Crypthecodinium species (Dinophyceae) isolated from a brackish-water fish aquarium

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: MW Parrow M Elbrächter MK Krause JM Burkholder NJ Deamer N Htyte EH Allen

    An unidentified heterotrophic dinoflagellate found growing in abundance in a brackish-water fish aquarium was isolated and serially cultivated using a fish cell line as the food source. Prominent characteristics of this dinoflagellate included a cingulum that did not fully encircle...

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27. 

    Morphological and molecular evidences within Osmundea (Ceramiales, Rhodophyta) from the Canary Islands, eastern Atlantic Ocean

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: M Machín-Sánchez --- Departamento de Biología Vegetal (Botánica), Spain J Díaz-Larrea --- Departamento de Hidrobiología, México MT Fujii --- , Brazil A Sentíes --- Departamento de Hidrobiología, México V Cassano --- Departamento de Botânica, Brazil MC Gil-Rodríguez --- Departamento de Biología Vegetal (Botánica), Spain

    The genus Osmundea is a strongly supported monophyletic group within the Laurencia complex and shows a disjunct distribution occurring in the North-East and South-West Pacific, the Indian and Atlantic oceans and the Mediterranean Sea. Its phenotypic plasticity on the Canary...

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28. 

    Prospects of eucalypt species, including interspecific hybrids from South Africa, for hardwood plantations in marginal subtropical environments in Queensland, Australia

    Item type: Journal Article • Journal: The Southern African Forestry Journal • Authors: D J Lee --- , D G Nikles --- , G R Dickinson --- ,

    In Australia, there has been rapid expansion in recent years of commercial plantations of hardwood timber species, especially of Eucalyptus and Corymbia. In tropical and sub-tropical Queensland the land most likely to be readily available for this planting is in...

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29. 

    Composition, abundance, distribution and seasonality of larval fishes in the Mngazi Estuary, South Africa

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: P Pattrick NA Strydom TH Wooldridge

    We investigated the larval fish assemblage in the intermittently-open Mngazi Estuary, in the subtropical/warm-temperate biogeographic boundary region of South Africa. Larvae were collected by means of boat-based plankton tows in summer and winter for a period of three years between...

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30. 

    The effect of fish predation on benthic macroinvertebrates in a seasonal stream in north-western Zimbabwe

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: Albert Chakona Brian Marshall Luc Brendonck

    The cumulative impact of the entire fish assemblage on benthic macroinvertebrate assemblages was investigated over four months in a removal experiment in isolated pools that persist through the dry season, in an intermittent stream in north-western Zimbabwe. Macroinvertebrate taxonomic richness...

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31. 

    Variation in benthic macroinvertebrate assemblages in Ologe Lagoon, Nigeria

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: TundeOT Imoobe

    The community structure, diversity and seasonal variation of the benthic macroinvertebrates in Ologe Lagoon were studied at four sites during the dry and wet seasons of 2003 to provide environmental baseline data for the lagoon. The community comprised 29 taxa...

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32. 

    Simultaneous extraction of chitin and astaxanthin from waste of lobsters Jasus lalandii, and use of astaxanthin as an aquacultural feed additive

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: L Auerswald G Gäde

    This work investigates simple methods for simultaneous extraction of astaxanthin and chitin from industrial waste of the South African West Coast rock lobster Jasus lalandii. Removal of proteins from waste is the critical step to yield intact chitin and astaxanthin...

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33. 

    Deep genetic divergence between geographically isolated populations of the goldie barb (Barbus pallidus) in South Africa: potential taxonomic and conservation implications

    Item type: Journal Article • Journal: African Zoology • Authors: Albert Chakona --- South African Institute for Aquatic Biodiversity, South Africa Willem S Malherbe --- South African Institute for Aquatic Biodiversity, South Africa Gavin Gouws --- South African Institute for Aquatic Biodiversity, South Africa Ernst R Swartz --- South African Institute for Aquatic Biodiversity, South Africa

    Barbus pallidus as it is presently defined has a disjunct distribution that is divided between northern and southern populations in South Africa. Sequence data from the cytochrome b gene region showed two distinct lineages that correspond to these geographically distant...

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34. 

    Echidnophaga suricatta (Siphonaptera: Pulicidae), a new species of flea from the Northern Cape Province, South Africa

    Item type: Journal Article • Journal: African Zoology • Authors: Michael W. Hastriter --- Monte L. Bean Life Science Museum, Brigham Young University, U.S.A.

    Echidnophaga suricatta (Pulicidae), a new species of flea collected from the meerkat (Suricata suricatta Schreber, 1776) near Garies (30°22’S, 17°31’E) and Brandvlei (30°27’S, 20°29’E), Northern Cape Province, South Africa, is described. Based on chaetotaxy of the tarsal segments, this new...

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35. 

    Three new species of the marine littoral mite Hyadesia (Parahyadesia) (Astigmata: Hyadesiidae) from southern Africa

    Item type: Journal Article • Journal: African Zoology • Authors: David J. Marshall --- Department of Zoology, South Africa Kaajial Ugrasen --- Department of Zoology, South Africa

    The marine mite family Hyadesiidae (Astigmata) comprises two genera (Hyadesia and Amhyadesia) with about 40 species worldwide. The taxon is restricted to littoral/supralittoral zones, having no true terrestrial representation. Collections from across southern Africa, from Elandsbaai on the west coast...

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36. 

    A new and unusual species of Parachiton (Mollusca: Polyplacophora) from South Africa

    Item type: Journal Article • Journal: African Zoology • Authors: Boris I. Sirenko --- Zoological Institute of the Russian Academy of Sciences, Universitetskaya nab, Russia

    A new species of the genus Parachiton, P. hodgsoni n.sp., which inhabits shallow water off the South African coast, is described. The radula is unusual for the genus Parachiton. It consists of about 160 transverse rows of very small mature...

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37. 

    Studies on African zygaenoid moths (Lepidoptera: Zygaenoidea): descriptions of final instar larvae of Psycharium pellucens, P. montanum and Psycharium sp. A, with notes on the larva of P. barnardi and Somabrachys (Somabrachyidae)

    Item type: Journal Article • Journal: African Zoology • Authors: H. Geertsema --- Department of Entomology and Nematology, South Africa

    Generalized descriptions of the larvae of Somabrachyidae, with brief notes on their biology and habits, are presented. Illustrations in colour as well as a key for the identification of final instar larvae of Psycharium pellucens, P. montanum and Psycharium sp...

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38. 

    Two new species Bicoxidens Attems, 1928, from Zimbabwe (Diplopoda: Spirostreptida: Spirostreptidae)

    Item type: Journal Article • Journal: African Zoology • Authors: T. Mwabvu --- Biological Sciences Department, Zimbabwe

    Bicoxidens nasti n.sp. and Bicoxidens friendi n.sp. are described from five and six males, respectively. B. nasti was collected from miombo woodland litter west of Marondera, Mashonaland East, whereas B. friendi was collected in grasses on a granite rock outcrop...

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39. 

    Description of a new gnathiid, Afrignathia multicavea gen. et sp. n. (Crustacea: Isopoda: Gnathiidae), from South Africa

    Item type: Journal Article • Journal: African Zoology • Authors: Kerry A. Hadfield --- Department of Zoology, South Africa Nico J. Smit --- Department of Zoology, South Africa

    A new genus and species of gnathiid isopod, Afrignathia multicavea gen. et sp. n., is described from material collected during the 1960s and 1970s in False Bay, offshore between Still Bay and Mossel Bay, and off Cape Point. This gnathiid...

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40. 

    Cryptic lineages of little free-tailed bats, Chaerephon pumilus (Chiroptera: Molossidae) from southern Africa and the western Indian Ocean islands

    Item type: Journal Article • Journal: African Zoology • Authors: Peter John Taylor --- Durban Natural Science Museum, South Africa Jennifer Lamb --- University of KwaZulu-Natal, South Africa Devendran Reddy --- University of KwaZulu-Natal, South Africa Theshnie Naidoo --- University of KwaZulu-Natal, South Africa Fanja Ratrimomanarivo --- Vahatra, Madagascar Steven M. Goodman --- Vahatra, Madagascar

    We investigate mitochondrial DNA and craniometric variation in southern African and Malagasy populations of the small and morphologically variable, house-roosting molossid bat, Chaerephon pumilus in relation to Malagasy populations of the related, smaller-sized species, C. leucogaster. Both cytochrome b and...

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41. 

    Turritella declivis Adams & Reeve, in Reeve, 1849 (Mollusca: Gastropoda) – a South African not an Australian species, and a characteristic component of the Agulhas Bank benthos

    Item type: Journal Article • Journal: African Zoology • Authors: David G. Herbert --- KwaZulu-Natal Museum, South Africa

    The name Turritella declivis, as described by Adams and Reeve in the ‘The Zoology of the Voyage of HMS Samarang’ (Adams & Reeve 1848-1850), is currently used for two distinct species of turritellid gastropod, one inhabiting the Agulhas Bank off...

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42. 

    Taxonomic and phylogenetic utility of variation in advertising calls of francolins and spurfowls (Galliformes: Phasianidae)

    Item type: Journal Article • Journal: African Zoology • Authors: Tshifhiwa G. Mandiwana-Neudani --- Department of Biodiversity, South Africa Rauri C. K. Bowie --- Department of Biological Sciences, South Africa Martine Hausberger --- Université de Rennes 1, France Laurence Henry --- Université de Rennes 1, France Timothy M. Crowe --- Department of Biological Sciences, South Africa

    Systematists have not often made use of avian vocalizations to assess the taxonomic rank of birds, or to infer their phylogenetic relationships. The likely reasons for this stem from the perceived inability to distinguish genetic and ecological components of variation...

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43. 

    First record of an intraleucocytic haemogregarine (Adeleorina: Haemogregarinidae) from South African tortoises of the species Stigmochelys pardalis (Cryptodira: Testudinidae)

    Item type: Journal Article • Journal: African Zoology • Authors: Courtney A. Cook --- Department of Zoology, South Africa Nico J. Smit --- Water Research Group (Ecology), Unit for Environmental Sciences and Management, North-West University, South Africa Angela J. Davies --- Water Research Group (Ecology), Unit for Environmental Sciences and Management, North-West University, South Africa

    To date, four intraerythrocytic apicomplexans, namely the haemogregarines Haemogregarina fitzsimonsi and Haemogregarina parvula, and the haemoproteids Haemoproteus testudinalis and Haemoproteus natalensis, have been described from South African land tortoises. Recently, an intraleucocytic haemogregarine was observed in one species of tortoise,...

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44. 

    The effect of STC on earnings retention

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Graham --- Department of Accounting,

    The objective of this study is to determine whether or not the introduction of STC has resulted in South African companies retaining a greater amount of their earnings than prior to the introduction of STC. A statistical analysis of retention...

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45. 

    A Comparison of the General Anti-Avoidance Provisions in the Australian and South African Income Tax Acts With Reference to Whether or Not the South African Anti-Avoidance Provisions Would Have Been Applicable to the Facts of FCT v Spotless Services Limited

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: D A Warneke --- Department of Accounting (Tax Section),

    The decision of the Australian Courts in the case of FCT v Spotless Services Limited was cause for considerable concern among the ranks of the Australian tax fraternity. The decision hinged on an application of the general anti-avoidance provisions (contained...

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46. 

    The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E R Venter --- Department of Accounting, M Stiglingh --- Department of Taxation,

    United States Generally Accepted Accounting Practice (“US GAAP”) generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards (“IFRS”) requires the undistributed rate to be used. This current conflict between US GAAP...

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47. 

    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...

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48. 

    Students’ and lecturers’ perceptions of the effect of open-book examinations on the learning behavior of accountancy students

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: S J Kruger --- Department of Accounting,

    In 2003 the South African Institute of Chartered Accountants (SAICA) changed its assessment policy from a closed-book to an open-book format. One reason for this was to encourage better learning behaviour amongst students. This paper investigates whether students perceive this...

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49. 

    Taxation students’ perceptions of open-book assessment prior to the qualifying examination of South African chartered accountants

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: H du Preez --- Department of Economics and Management, C S du Preez --- Department of Economics and Management,

    In this study taxation students’ perceptions of open-book assessment, prior to their exposure to open-book assessment in the qualifying examination of South African chartered accountants, is explored. A focus group was conducted using the Interactive Qualitative Analysis methodology. In this...

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50. 

    An argument for either excluding death as a capital gains tax event or abolishing estate duty

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: J J Roeleveld --- Department of Finance and Tax,

    South Africa is one of the few countries in the world that imposes both estate duty and capital gains tax on the assets of a person on death. This paper presents an argument for the abolishment of estate duty in...

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51. 

    A commentary on SARS’ proposed fair value tax on financial instruments

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: P de Jager --- Department of Finance and Tax, S Parsons --- College of Accounting, J J Roeleveld --- Department of Finance and Tax,

    On 5 July 2012 the South African National Treasury released its draft Taxation Laws Amendment Bill, which included the proposed insertion of section 24JB into the Income Tax Act. The proposed section will require all banks, company members of the...

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52. 

    Peculiarities of the fair value taxation regime for financial instruments

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Warren Maroun --- School of Accountancy, South Africa

    The enactment of s24JB represents a significant change in the taxation of financial instruments. The traditional approach of including amounts in gross income on the earlier of receipt or accrual is superseded by a fair value regime grounded in International...

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53. 

    Philips’ application of current cost accounting until 1981

    Item type: Journal Article • Journal: De Ratione • Authors: M A van Hoepen R.A. --- University of Stellenbosch, I J Lambrechts --- University of Stellenbosch, F J Mostert --- University of Stellenbosch,

    The N.V. Philips’ Gloeilampenfabrieken has been applying current cost accounting since 1951. In doing so, various systems were chosen over the years. The example of Philips can therefore be seen as an empirical illustration of a number of ways according...

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54. 

    Philips’ application of current cost accounting since 1982

    Item type: Journal Article • Journal: De Ratione • Authors: M A van Hoepen --- University of Stellenbosch, I J Lambrechts --- University of Stellenbosch, F J Mostert --- University of Stellenbosch,

    The N.V. Philips’ Gloeilampenfabrieken has applied current cost accounting since 1951, In doing so, various systems were chosen over the years. The example of Philips can therefore be seen as an empirical illustration of a number of ways according to...

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55. 

    Accounting Issues Task Force

    Item type: Journal Article • Journal: De Ratione • Authors: G K Everingham --- University of Cape Town,

    This article reviews the authority of the recently constituted Accounting Issues Task Force in relation to the development of generally accepted accounting practice (GAAP) in South Africa, The Task Force’s first opinion, AC301, deals with the accounting treatment of taxation...

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56. 

    Reforming taxation of business for rationalisation and inflation-neutrality

    Item type: Journal Article • Journal: De Ratione • Authors: Wesley J Gavin --- Professor in the Department of Accounting at Rhodes University,

    Taxation of business in South Africa needs reforming to avoid inflationary distortions and investment disincentives. Inflation adjusted income has largely been abandoned as a feasible tax base. Taxing both corporate and non-corporate business income at a flat rate on the...

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57. 

    Tanzania River Scoring System (TARISS): a macroinvertebrate-based biotic index for rapid bioassessment of rivers

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: LT Kaaya --- Department of Aquatic Sciences and Fisheries, Tanzania JA Day --- Department of Biological Sciences, South Africa HF Dallas --- Department of Botany, South Africa

    The biological assessment of rivers using aquatic macroinvertebrates is an internationally recognised approach for the determination of riverine ecological conditions. In this study a Tanzanian macroinvertebrate-based biotic method, Tanzania River Scoring System (TARISS), was developed in 2012, based on the...

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58. 

    First Hemolivia from southern Africa: reassigning chelonian Haemogregarina parvula Dias, 1953 (Adeleorina: Haemogregarinidae) to Hemolivia (Adeleorina: Karyolysidae)

    Item type: Journal Article • Journal: African Zoology • Authors: Courtney A Cook --- Unit for Environmental Sciences and Management, North-West University, South Africa Edward C Netherlands --- Unit for Environmental Sciences and Management, North-West University, South Africa Nico J Smit --- Unit for Environmental Sciences and Management, North-West University, South Africa

    To date, only a single species of Hemolivia, Hemolivia mauritanica (Sergent & Sergent, 1904), has been described from African terrestrial tortoises. Although various haemogregarines have been described from southern African terrapins and tortoises, including species from the genus Haemogregarina and...

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59. 

    Redescription of Hydrolagus africanus (Gilchrist, 1922) (Chimaeriformes: Chimaeridae), with a review of southern African chimaeroids and a key to their identification

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: KA Walovich --- Pacific Shark Research Center, USA DA Ebert --- Pacific Shark Research Center, USA DJ Long --- Department of Ichthyology, USA DA Didier --- Department of Biological Sciences, USA

    Hydrolagus africanus (Gilchrist, 1922) is a little‑known chimaeroid species, originally described from the KwaZulu‑ Natal coast of South Africa, with a range spanning the western Indian Ocean from Kenya, south to Mozambique and South Africa, and extending into the south‑eastern...

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60. 

    The evolution of chondrichthyan research through a metadata analysis of dedicated international conferences between 1991 and 2014

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: C Huveneers --- School of Biological Sciences, Flinders University, Australia DA Ebert --- Pacific Shark Research Center, Moss Landing Marine Laboratories, USA SFJ Dudley --- Branch: Fisheries Management, Department of Agriculture, South Africa

    Science is continually evolving, with recent developments in some fields, such as conservation biology, leading to shifts in priorities and needs. Recent international conferences focused on chondrichthyan research provide an opportunity to assess how the research environment of chondrichthyan science...

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61. 

    Beyond Jaws: rediscovering the ‘lost sharks’ of southern Africa

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: DA Ebert --- Pacific Shark Research Center, USA KE van Hees --- Pacific Shark Research Center, USA

    Southern Africa has one of the richest and most diverse chondrichthyan faunas in the world, comprising all 13 orders, 49 families, 111 genera and approximately 204 species. This represents nearly 20% of all known chondrichthyans, and includes 117 shark, 79...

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62. 

    Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E Papageorgiou --- School of Accountancy, C Callaghan --- School of Economic and Business Sciences, D Coldwell --- School of Economic and Business Sciences, T Joosub --- School of Accountancy,

    Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate...

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63. 

    The Relative Cost of Internal vs. External Equity in South Africa: The Impact of Capital Gains and Dividend Taxes

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Marcus --- Department of Finance and Tax, F Toerien --- Department of Finance and Tax,

    In order to investigate the impact of South Africa’s unique historical secondary tax on companies (STC) on optimal capital structure, we adapt the US methodology developed by Lewellen and Lewellen (2006) to cater for STC. Using our derived STC-models, we...

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64. 

    The mitochondrial cytochrome c oxidase I gene reveals phylogeographic structure in the African Goshawk Accipiter tachiro (Accipitridae)

    Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Kurt Jordaens --- Joint Experimental Molecular Unit, Belgium Floris C Breman --- Joint Experimental Molecular Unit, Belgium Gontran Sonet --- Joint Experimental Molecular Unit, Belgium Zoltán T Nagy --- Joint Experimental Molecular Unit, Belgium Michel Louette --- Vertebrates Section, Belgium

    We used a 298 bp fragment of the mitochondrial cytochrome c oxidase subunit I gene (COI) to examine sequence variation in (mostly) museum specimens of the African Goshawk Accipiter tachiro. Our results showed two clades with high bootstrap support in a...

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65. 

    Two new species of Schusteria (Acari: Oribatida: Ameronothroidea) from marine shores in southern Africa

    Item type: Journal Article • Journal: African Zoology • Authors: David J. Marshall --- Department of Zoology, South Africa Philip J.A. Pugh --- British Antarctic Survey, United Kingdom

    Oribatid mites are typically terrestrial, though many species of Ameronothroidea are marine intertidal. Marine ameronothroids are cosmopolitan with genera being endemic to the Holarctic, sub-Antarctic, or equatorial Indo-Pacific and tropicalAtlantic regions. Recent collections from rocky-shores and mangroves of the subtropical...

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66. 

    A biochemical genetic comparison of four populations of Breviceps adspersus (Anura: Microhylidae)

    Item type: Journal Article • Journal: African Zoology • Authors: G.D. Engelbrecht --- Department of Physiology, South Africa P.F.S. Mulder --- Department of Physiology, South Africa

    Four populations of the bushveld rain frog, Breviceps adspersus, representing three northern populations (B. adspersus adspersus), and a southern population (B. adspersus pentheri), were analysed by electrophoresis to assess the extent of genetic variation and differentiation amongst them. Eighteen protein-coding...

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67. 

    Studies on African zygaenoid moths (Lepidoptera: Zygaenoidea): Parapsycharium n.gen. (Somabrachyidae) from the Western Cape Province, South Africa

    Item type: Journal Article • Journal: African Zoology • Authors: H. Geertsema --- Department of Entomology and Nematology, South Africa

    A new genus, Parapsycharium n.gen. and its type species, P. paarlense, are described in Somabrachyidae. A key to the somabrachyid genera Somabrachys Kirby, Psycharium Herrich-Schäffer and Parapsycharium n.gen. is given. The description of the new taxon includes the description of...

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68. 

    The status of Sauromys petrophilus and Chaerephon pumilus (Chiroptera: Molossidae) in the Western Cape Province of South Africa

    Item type: Journal Article • Journal: African Zoology • Authors: David S. Jacobs --- Department of Zoology, South Africa M. Brock Fenton --- Department of Biology, Canada

    Chaerephon pumilus is widespread in tropical and subtropical Africa, with an outlying southern population near the Cape which is based primarily on records of specimens captured at the Algeria Forestry Station (32°22’S, 19°03’E) in South Africa. Sauromys petrophilus, a flat-headed...

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69. 

    The holothuroid family Rhopalodinidae – its composition, distribution, phylogeny and taxonomic status

    Item type: Journal Article • Journal: African Zoology • Authors: A.S. Thandar --- Department of Zoology, South Africa

    The holothuroid family Rhopalodinidae currently contains three genera and 16 species, all restricted in their distribution to the East Atlantic Ocean from Senegal to the Cape of Good Hope. Their peculiar morphology is discussed and new information is presented on...

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70. 

    Cryptic species of sharp-nosed reed frogs in the Hyperolius nasutus complex: advertisement call differences

    Item type: Journal Article • Journal: African Zoology • Authors: Alan Channing --- Zoology Department, South Africa David Moyer --- , Marius Burger --- Zoology Department, South Africa

    The sharp-nosed reed frog is widespread in Africa. Although currently recognized as one species, suggestions have been made that more than one species might exist. We analysed 237 calls of 69 males from 19 localities in the western to southern...

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71. 

    A new species of Eilica (Araneae: Gnaphosidae)

    Item type: Journal Article • Journal: African Zoology • Authors: Moira J. FitzPatrick --- Natural History Museum, zimbabwe

    Eilica lotzi, a new species collected in Bloemfontein, South Africa, is described. This brings to four the number of species known from Africa.

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72. 

    Determining termite diversity in arid Namibian rangelands – a comparison of sampling methods

    Item type: Journal Article • Journal: African Zoology • Authors: J. Zeidler --- Desert Research Foundation of Namibia, Namibia S. Hanrahan --- Department of Animal, Plant and Environmental Sciences, South Africa M. Scholes --- Department of Animal, Plant and Environmental Sciences, South Africa

    Three methods of sampling termite diversity in arid rangelands were tested in Namibia during the wet (March) and dry (October) seasons of 1998. Six sites were chosen: one pair on each of three farms representing a gradient of land use...

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73. 

    Chemotaxonomic investigation of phytoplankton in the shelf ecosystem of the KwaZulu-Natal Bight, South Africa

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: RG Barlow --- Bayworld Centre for Research and Education, South Africa T Lamont --- Branch: Oceans and Coasts, Department of Environmental Affairs, South Africa M-J Gibberd --- Marine Research Institute and Department of Oceanography, South Africa M van den Berg --- Branch: Oceans and Coasts, Department of Environmental Affairs, South Africa K Britz --- Branch: Oceans and Coasts, Department of Environmental Affairs, South Africa

    Phytoplankton community structure was elucidated during summer and winter in the KwaZulu-Natal Bight using pigment and CHEMTAX analyses. The surface pattern in January 2010 indicated that diatoms, haptophytes and prasinophytes tended to be the most prominent groups inshore and in...

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74. 

    A review of over a decade of DNA barcoding in South Africa: a faunal perspective

    Item type: Journal Article • Journal: African Zoology • Authors: Jessica M da Silva --- School of Life Sciences, South Africa Sandi Willows-Munro --- School of Life Sciences, South Africa

    For over a decade, molecular short standardised DNA fragments, termed DNA barcodes, have been developed for species discrimination around the world. As of 2010, the vast majority of barcoding research was biased toward particular taxonomic groups and geographic regions largely...

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75. 

    Biodiversity and studies of marine symbiotic siphonostomatoids off South Africa

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: SM Dippenaar --- Department of Biodiversity, South Africa

    Current knowledge of the biodiversity of the symbiotic marine siphonostomatoids from South African waters (136 species) is sparse compared to that globally (1 388 species). The difference is especially apparent when taking into account the diversity of fish (more than...

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76. 

    Palliative chemotherapy in recurrent carcinoma cervix: experience from a regional cancer centre in southern India

    Item type: Journal Article • Journal: Southern African Journal of Gynaecological Oncology • Authors: Ravikiran Bonanthaya --- Department of Radiation Oncology, India KC Lakshmaiah --- Department of Medical Oncology, India Suresh Babu --- Department of Medical Oncology, India D Lokanatha --- Department of Medical Oncology, India

    Aims: To evaluate the clinical outcome and complications with two different palliative chemotherapy regimens in recurrent cervical carcinoma.

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77. 

    The correct name of the South-central black rhinoceros is Diceros bicornis keitloa (A.Smith, 1836)

    Item type: Journal Article • Journal: African Zoology • Authors: Kees Rookmaaker --- Rhino Resource Center, Spain

    In South Africa, the black rhinoceros (Diceros bicornis) is divided into two subspecies, the South-western in the west and the South-central in the east. The exact boundary between the ranges of these subspecies is uncertain, but has been defined to...

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78. 

    Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: S. V. Junpath --- Faculty of Accounting & Informatics, South Africa M. S. E. Kharwa --- Faculty of Accounting & Informatics, South Africa L. J. Stainbank --- Faculty of Accounting & Informatics, South Africa

    South Africa has seen tremendous changes since 1994, from the introduction of a new government to structural changes in tax administration. One of the challenges the government faced in the new democracy was the restructuring of the tax system. Multiple...

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79. 

    Name changes and additions to the southern African freshwater fish fauna

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: PH Skelton --- South African Institute for Aquatic Biodiversity (SAIAB), South Africa

    Changes made to the scientific names of southern African freshwater fishes since 2001 are explained and discussed. Adjustments to the phylogeny and classification of the fauna are outlined. Recent systematic studies on cyprinines are discussed and changes to the genera...

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80. 

    Determining the correct identity of South African Marthasterias (Echinodermata: Asteroidea)

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: AG Wright --- Department of Biological Sciences, South Africa R Pérez-Portela --- Center for Advanced Studies of Blanes (CEAB-CSIC), USA CL Griffiths --- Department of Biological Sciences, South Africa

    Marthasterias glacialis are found in the cool-temperate waters of the north-eastern Atlantic Ocean, in the subtropical waters of the Mediterranean Sea and along the south-western tip of Africa. The South African Marthasterias population includes two morphotypes, a smooth, spineless rarispina...

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81. 

    Skull size and shape variation in Psammomys spp. (Rodentia, Gerbillinae) from Tunisia, with emphasis on the impact of allometric variation on species recognition

    Item type: Journal Article • Journal: African Zoology • Authors: Hanene Khemiri --- Laboratory of Animal Ecology, Department of Biology, Sciences Faculty of Tunis, Tunisia Paolo Colangelo --- CNR, Italy M’barek Chétoui --- Laboratory of Animal Ecology, Department of Biology, Sciences Faculty of Tunis, Tunisia Saïd Nouira --- Laboratory of Animal Ecology, Department of Biology, Sciences Faculty of Tunis, Tunisia

    In Tunisia both Psammomys obesus and P. vexillaris are found. These taxa have been the subject of taxonomic controversy for some time, due to variability in the classical morphological characters used for taxonomic recognition. In this study we investigated skull...

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82. 

    Phenotypic variability in larvae of two species of Mediterranean spadefoot toad: an approach using linear and geometric morphometrics

    Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Daniel Escoriza --- , , Spain Jihène Ben Hassine --- , , Tunisia

    Two species of the genus Pelobates occur in the western Mediterranean region: Pelobates cultripes, in the Iberian Peninsula and southern France, and Pelobates varaldii, endemic in northwestern Morocco. These two species form a monophyletic clade within the Eurasian Pelobates and...

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83. 

    Two new species of long-fingered frogs of the genus Cardioglossa (Anura: Arthroleptidae) from Central African rainforests

    Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Mareike Hirschfeld --- , , Germany David C. Blackburn --- , USA Marius Burger --- , , South Africa Eli Greenbaum --- , , USA Ange-Ghislain Zassi-Boulou --- , République du Congo Mark-Oliver Rödel --- , , Germany

    We describe two new frog species of Cardioglossa (Family Arthroleptidae) from Central Africa. The new species are found in the rainforests of western-central Democratic Republic of the Congo and the Republic of the Congo near the Gabonese border, respectively. We...

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84. 

    A new species of Zygaspis (Reptilia: Squamata: Amphisbaenidae) from north-eastern Mozambique

    Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Donald G. Broadley --- , , Zimbabwe G. John Measey --- , , South Africa

    We describe a new species of Zygaspis based on a single specimen collected in north-eastern Mozambique and deposited in the Natural History Museum of Zimbabwe, Bulawayo. The new species is characterised by its extensively black pigmentation, 191 body annuli, discrete...

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85. 

    The scope and levying of interest subject to the withholding tax in terms of sections 50A–50H of the Income Tax Act No. 58 of 1962

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ellané van Wyk --- School of Accountancy, South Africa Cara Thiart --- ,

    A withholding tax on interest is levied in terms of sections 50A to 50H of the Income Tax Act No. 58 of 1962 (as amended) and has been effective since 1 March 2015. In this study, certain areas of concern...

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86. 

    A critical analysis of whether research activities performed by universities fall within the meaning and scope of the term ‘educational services’ as intended by section 12(h) of the Value-Added Tax Act No. 89 of 1991

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: A. Herron --- School of Accountancy, Faculty of Economic and Management Sciences, South Africa

    According to section 12(h) of the Value-Added Tax Act No. 89 of 1991, ‘educational services’ are exempt from the levying of value-added tax as imposed by section 7(1)(a) of the Act. The Value-Added Tax Act No. 89 of 1991 does...

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87. 

    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 Africa

    Small 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...

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88. 

    Tax transparency reporting by the top 50 JSE-listed firms

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Madeleine Stiglingh --- Department of Accounting, South Africa Elmar R. Venter --- Department of Accounting, South Africa Ilinza Penning --- Department of Taxation, South Africa Anna-Retha Smit --- Department of Taxation, South Africa Anculien Schoeman --- Department of Taxation, South Africa Theuns L. Steyn --- Department of Taxation, South Africa

    As a result of increased regulatory focus on a number of firms’ tax behaviour, tax compliance is now recognised as a source of reputational risk. Transparency on the reporting of tax related matters in public corporate reports could mitigate a...

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89. 

    Section 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E van Wyk --- School of Accountancy, Faculty of Economic and Management Sciences, M Terblanche --- Ducharme Consulting, South Africa

    Section 12M of the Income Tax Act No. 58 of 1962 allows a normal tax deduction for employers who pay the post-retirement medical contributions by way of lump sum payments on behalf of retired employees. Although a full deduction is...

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90. 

    The rediscovery of a lost frog: Arthroleptis troglodytes Poynton, 1963

    Item type: Journal Article • Journal: African Zoology • Authors: Francois S Becker --- Gobabeb Research and Training Centre, Namibia Robert W Hopkins --- Natural History Museum of Zimbabwe, Zimbabwe

    The cave squeaker Arthroleptis troglodytes Poynton, 1963 was first collected in 1961/62, and not observed again for 54 years despite several attempts to locate it. We rediscovered this species near the type locality in the Chimanimani mountain range in eastern...

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91. 

    Redescription and molecular characterisation of the fish parasitic isopod Norileca indica (Milne Edwards, 1840) (Crustacea: Isopoda: Cymothoidae) with a key to the genus

    Item type: Journal Article • Journal: African Zoology • Authors: Serita van der Wal --- Water Research Group, Unit for Environmental Sciences and Management, Potchefstroom Campus, South Africa Nico J Smit --- Water Research Group, Unit for Environmental Sciences and Management, Potchefstroom Campus, South Africa Kerry A Hadfield --- Water Research Group, Unit for Environmental Sciences and Management, Potchefstroom Campus, South Africa

    Norileca indica (Milne Edwards, 1840) is fully redescribed based on ovigerous females collected from Maputo Bay, Mozambique, from the branchial cavity of the fish host Selar crumenophthalmus Bloch, 1793. An identification key to the species of Norileca Bruce, 1990 is...

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92. 

    Nothobranchius cooperi (Teleostei: Cyprinodontiformes): a new species of annual killifish from the Luapula River drainage, northern Zambia

    Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: B Nagy --- 30, rue du Mont Ussy, France BR Watters --- 6141 Parkwood Drive, Canada PDW van der Merwe --- Department of Biochemistry, South Africa FPD Cotterill --- Department of Earth Sciences, South Africa DU Bellstedt --- Department of Biochemistry, South Africa

    Nothobranchius cooperi, Nagy, Watters and Bellstedt, new species, is described from seasonal streams and ephemeral pools associated with the upper Mansa River system in the middle Luapula drainage and systems draining into the low-lying area marginal to the southwestern part...

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93. 

    Two cases of probable hybridisation between the pufferfishes Arothron meleagris (Anonymous 1798) and A. nigropunctatus (Bloch and Schneider 1801) on a fringing reef at Réunion Island

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: P Bourjon --- Les Sentinelles du Récif, réseau d’observateurs volontaires de la Réserve Naturelle Marine de La Réunion [‘Sentinels of the Reef’, Volunteer Observers Network of the Réunion Marine Park] (GIP–RNMR), Réunion Island B Chanet --- Institut de Systématique, France

    Two individuals displaying mixed features of the colour patterns distinctive of Arothron meleagris and A. nigropunctatus were observed on the fringing reef at Réunion Island, between September 2012 and August 2013. Because many hybrid fish have been first identified through...

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94. 

    Molecular research on the systematically challenging smoothhound shark genus Mustelus: a synthesis of the past 30 years

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: SN Maduna --- Molecular Breeding and Biodiversity Group, Department of Genetics, South Africa AE Bester-van der Merwe --- Molecular Breeding and Biodiversity Group, Department of Genetics, South Africa

    The species-rich genus Mustelus (smoothhounds) of the shark family Triakidae is one of the most bio-economically important groups of elasmobranchs in the world’s oceans. Despite the commercial value of Mustelus, the systematics of the group remains largely unresolved and there...

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95. 

    An investigation into the normal tax implications of a carried interest in South Africa

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ellané van Wyk --- Department of Accounting, South Africa Tertius Troost --- Mazars, South Africa

    ‘Carried interest’ is not defined in the South African Income Tax Act 58 of 1962 as amended (the Act), nor has it been subject to scrutiny in South African courts. Uncertainty prevails regarding the classification of a carried interest for...

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96. 

    Investor tax-driven preferences for dividends and share repurchases of listed companies

    Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Rudie Nel --- School of Accountancy, South Africa

    Tax reform in South Africa has been extensive since 2011, with the amendment of ‘dividend’ as defined, followed by the introduction of dividends tax and consecutive increases in the applicable tax rates. Extant literature predominantly focuses on periods prior to...

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97. 

    Overview and status of estuarine microphytobenthos ecological research in South Africa

    Item type: Journal Article • Journal: African Journal of Marine Science • Authors: T Dalu --- Department of Ecology and Resource Management, South Africa JB Adams --- Department of Botany, South Africa JC Taylor --- South African Institute for Aquatic Biodiversity, South Africa GC Bate --- Department of Botany, South Africa M Nunes --- Department of Botany, South Africa PW Froneman --- Department of Ecology and Resource Management, South Africa RJ Wasserman --- South African Institute for Aquatic Biodiversity, South Africa

    This article presents a historical overview of estuarine microphytobenthos (MPB) research in South Africa published over the period 1950 to the present, highlighting major milestones, challenges and estuarine management problems, as well as future research needs within the South African...

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98. 

    First genetic data for band-winged grasshoppers (Orthoptera: Acrididae: Oedipodinae) of the Biskra region of Algeria with new records for the country

    Item type: Journal Article • Journal: African Zoology • Authors: Abdelhamid Moussi --- Laboratory Valorization and Conservation of Natural Resources, Algeria Lara-Sophie Dey --- General Zoology, Germany Daniel Petit --- UMR 1061 Inra, France Abderrahmane Abba --- Laboratory Valorization and Conservation of Natural Resources, Algeria Robert Klesser --- General Zoology, Germany Martin Husemann --- Centrum für Naturkunde, Germany

    DNA barcoding represents an objective tool for fast species identification, especially for taxa for which morphological identification is difficult. One current limitation of barcoding is the lack of reference sequences for many groups. While many European and North American countries...

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99. 

    Donald George Broadley: Bibliography, taxonomic discoveries and patronyms

    Item type: Journal Article • Journal: African Journal of Herpetology • Authors: William R. Branch --- , , South Africa Michael F. Bates --- , South Africa

    Donald G. Broadley was one of Africa’s most prolific recent authors. He produced over 410 articles, including numerous comprehensive and detailed taxonomic reviews of lizard and snake genera. A review of his scientific publications spanning over 50 years of herpetological...

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100. 

     New species of Mongrel Frogs (Pyxicephalidae: Nothophryne) for northern Mozambique inselbergs

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Werner Conradie --- , South Africa Gabriela B. Bittencourt-Silva --- , , Switzerland Harith M. Farooq --- , , Mozambique Simon P. Loader --- , United Kingdom Michele Menegon --- , , Italy Krystal A. Tolley --- , , South Africa

     Nothophryne Poynton, 1963 is a monotypic genus of frog, with the nominal species N. broadleyi found only on Mount Mulanje, in southern Malawi. Recent surveys in northern Mozambique, however, have uncovered at least four new species associated with four inselbergs...

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101. 

     A phylogeny and genus-level revision of the African file snakes Gonionotophis Boulenger (Squamata: Lamprophiidae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Donald G. Broadley --- , Zimbabwe Krystal A. Tolley --- , South Africa Werner Conradie --- , South Africa Sarah Wishart --- , South Africa Jean-François Trape --- , Senegal Marius Burger --- , , South Africa Chifundera Kusamba --- , , République Démocratique du Congo Ange-Ghislain Zassi-Boulou --- , République du Congo Eli Greenbaum --- , , USA

     The sub-Saharan African file snake genus Gonionotophis is currently comprised of 15 species. However, the concept of this genus has been confounded by morphological and genetic differences between the constituent taxa. Due to the dearth of DNA samples, a taxonomic...

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102. 

     End of an era for African Herpetology—An obituary for a remarkable man: Donald George Broadley (29 May 1932 – 10 March 2016)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Michael F. Bates --- , , South Africa William R. Branch --- , , South Africa

     English-born Donald George Broadley spent most of his adult life working as a herpetologist at two museums in Zimbabwe. His many taxonomic reviews and other publications made him one of the most respected experts on African reptiles and amphibians worldwide...

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103. 

     A Decision Tree and Naïve Bayes algorithm for income tax prediction

     Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: G. V. Mabe-Madisa --- Department of Decision Sciences, South Africa

     One of the concerns regarding the tax collection system is incorrect case selection. Manual selection of audit cases by auditors (whose role is to detect individual cases of tax non-compliance) based on their expert knowledge of the taxpayers’ behaviour, cannot...

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104. 

     A multimetric-index approach using fisheries data to assess fish assemblage structure in relation to salinity gradient in a tropical West African estuary

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: J Kantoussan --- Université Gaston Berger de Saint-Louis, Senegal JM Ecoutin --- Institut de Recherche pour le Développement (IRD), France R Laë --- Institut de Recherche pour le Développement (IRD), France OT Thiaw --- Institut Universitaire de Pêche et d’Aquaculture (IUPA), Université Cheikh Anta Diop de Dakar, Senegal L Tito de Morais --- Institut de Recherche pour le Développement (IRD), France

     This study examines the effects of increasing salinity on fish assemblage structure in the Casamance Estuary, Senegal, using a series of indices. The study data were derived from commercial fishery surveys conducted between April and July 2005. Analysis of within-trophic-group...

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105. 

     Unique ‘spring-loaded’ gnathopod in the recently re-discovered and highly range-restricted estuarine amphipod Quadrivisio aviceps

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: C Griffiths --- Department of Biological Sciences and the Marine Research Institute, South Africa J Landschoff --- Department of Biological Sciences and the Marine Research Institute, South Africa

     The amphipod Quadrivisio aviceps (KH Barnard 1940), previously known from just three records collected at two small estuaries in the Western Cape, South Africa, was re-discovered at one of the original collection sites (the Palmiet River lagoon). The population at...

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106. 

     An appraisal of the coloniality of the proposed rural property tax in Botswana

     Item type: Journal Article • Journal: Anthropology Southern Africa • Authors: Goemeone E.J. Mogomotsi --- Department of Legal Services, Office of the Vice Chancellor, Botswana Patricia Kefilwe Mogomotsi --- Okavango Research Institute, University of Botswana, Botswana

     The government of Botswana has recently announced the introduction of property rates in order to generate revenue to address rural-urban migrations. The revenue base is intended for local authorities to generate employment in their areas of administration. This article probes...

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107. 

     Carotenoid-based plumage pigmentation and concentration as a function of sex and habitat type in the Yellow-breasted Boubou Laniarius atroflavus

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: S Temidayo Osinubi --- School of Biological Sciences, New Zealand Kevin J McGraw --- School of Life Sciences, USA Ulf Ottosson --- AP Leventis Ornithological Research Institute, University of Jos, Nigeria Jennifer A Brown --- School of Mathematics and Statistics, New Zealand James V Briskie --- School of Biological Sciences, New Zealand Hazel M Chapman --- School of Biological Sciences, New Zealand

     The study of avian integumentary colouration can offer insight into dietary and metabolic processes as well as fitness in focal species. Yet, we know relatively less about the system of feather colouration in African birds in comparison to Europe, North...

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108. 

     Longevity in some Malagasy rainforest passerines

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Friederike Woog --- Staatliches Museum für Naturkunde Stuttgart, Germany Narisoa Ramanitra --- Ecole Normale Supérieure, Université d’Antananarivo, Madagascar Andrianarivelosoa Solohery Rasamison --- Mention Zoologie et Biodiversité Animale, Faculté des Sciences, L’Université d’Antananarivo, Madagascar Rasolondraibe Lovahasina Tahiry --- Mention Zoologie et Biodiversité Animale, Faculté des Sciences, L’Université d’Antananarivo, Madagascar

     Data on longevity is a prerequisite to understand the life-history strategies of a species. For Malagasy songbirds no information has been previously published. Therefore, we studied their longevity in a capture–recapture effort in a rainforest in eastern Madagascar (Maromizaha, Andasibe)...

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109. 

     Soil taxonomy proposals for acid sulfate soils and subaqueous soils raised by the 8th International Acid Sulfate Soils Conference

     Item type: Journal Article • Journal: South African Journal of Plant and Soil • Authors: Barret M Wessel --- Department of Environmental Science and Technology, USA John M Galbraith --- Department of Crop and Soil Environmental Sciences, USA Mark H Stolt --- Department of Natural Resources Science, USA Martin C Rabenhorst --- Department of Environmental Science and Technology, USA Delvin S Fanning --- Department of Environmental Science and Technology, USA Maxine J Levin --- USDA-Natural Resources Conservation Service, USA

     The 8th International Acid Sulfate Soils Conference presented examples and discussions for classification of ‘acid sulfate soils’ and related issues for ‘subaqueous soils’. When these soils are disturbed or exposed, the sulfides (predominantly pyrite) react with oxygen to produce sulfuric...

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110. 

     Where are we with whole regolith pedology? A comparative study from Brazil

     Item type: Journal Article • Journal: South African Journal of Plant and Soil • Authors: Jérôme Juilleret --- Department of Environmental Research and Innovation, Luxembourg Antonio C de Azevedo --- Department of Soil Science, Brazil Roseclenia A Santos --- Department of Soil Science, Brazil Jean CB dos Santos --- Department of Agronomy, Brazil Fabricio de A Pedron --- Department of Soil Science, Brazil Stefaan Dondeyne --- Department of Earth and Environmental Sciences, Belgium

     An integrated knowledge of the soil and its deeper substratum is required when dealing with environmental issues and Critical Zone research. Though the lower boundary for classifying soils is set at 200 cm in both Soil Taxonomy (ST) and the...

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111. 

     The effect of passenger vehicle CO₂ emissions tax on consumer behaviour relating to new car purchase decisions

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Gerhard Nienaber --- , South Africa Barend Barnard --- , South Africa

     Carbon dioxide (CO2) emissions and the resultant negative effects thereof on the environment due to climate change remain a global challenge. In South Africa, passenger vehicles contribute significantly to the amount of CO2 that is emitted into the atmosphere. In...

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112. 

     Environmental influence on phytoplankton communities in the northern Benguela ecosystem

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: R Barlow --- , South Africa T Lamont --- , South Africa D Louw --- , Namibia M-J Gibberd --- , South Africa R Airs --- , United Kingdom A van der Plas --- , Namibia

     An investigation of surface phytoplankton communities was undertaken on the shelf of the northern Benguela upwelling ecosystem during austral autumn (May) and spring (September), along latitudinal transects at 20° S and 23° S, from 2 to 70 nautical miles offshore,...

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113. 

     South African Value-Added Tax: Place of supply rules for cross border supplies of consulting services

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Riette Zulch Lombard --- PricewaterhouseCoopers, South Africa Linda van Heerden --- Department of Economics, South Africa

     The South African Value-Added Tax Act, 89 of 1991 does not contain any explicit place of supply rules to determine the jurisdiction where a cross border supply of services should be taxed, except in respect of foreign electronic service providers...

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114. 

     The timing of dividend declarations based on a forthcoming change in dividend tax regime

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Rudie Nel --- School of Accountancy, South Africa Nicolene Wesson --- Business School, South Africa

     Background: The anticipated change in tax regime in South Africa during 2012 provided the opportunity to investigate the role of taxes in affecting corporate payout behaviour.

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115. 

     Tax as an option to fund the proposed National Health Insurance fund: What do knowledgeable individuals think?

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Terry Tu --- Oxford University, UK Magda Turner --- School of Accountancy, University of the Witwatersrand, South Africa

     This research paper seeks to answer the question: What tax or combination of taxes knowledgeable individuals think the South African government can use as a potential source of revenue to fund the proposed National Health Insurance?

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116. 

     Tax governance compliance: An exploratory study of the 50 largest Johannesburg Stock Exchange-listed companies

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Cara Thiart --- School of Accountancy, South Africa

     In line with current international sentiment which promotes greater transparency, the King Committee on Corporate Governance in South Africa updated its corporate governance framework through the issue of the King IV Report on Corporate Governance for South Africa, which replaced...

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117. 

     Taxonomic challenges associated with identification guides of benthic macroinvertebrates for biomonitoring freshwater bodies in East Africa: A review

     Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: H Ochieng --- Department of Biology, Uganda J Okot-Okumu --- Department of Environmental Management, Uganda R Odong --- Department of Zoology, Entomology and Fisheries Sciences, Uganda

     Although biomonitoring of freshwater bodies is important in East Africa as a result of increasing environmental threats, the identification guides of benthic macroinvertebrates used to generate data for developing metrics for this purpose are mainly not regionally specific. This casts...

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118. 

     Seasonal variation in diet and prey availability in the wall lizard Podarcis vaucheri (Boulenger, 1905) from the Djurdjura Mountains, northern Algeria

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Rabah Mamou --- , France Faïza Marniche --- , , Algeria Mansour Amroun --- , , Algeria Jean-Marie Exbrayat --- , France Anthony Herrel --- , France

     We studied the composition and seasonal changes in diet and prey selection in the wall lizard Podarcis vaucheri of the Djurdjura Mountains throughout its activity period, from April to October 2014. The analysis of 238 faecal pellets revealed 1 206...

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119. 

     Corporate effective tax rates: An exploratory study of South African listed firms

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Cecileen Greeff --- School of Accountancy, Faculty of Economic and Management Sciences, South Africa

     The corporate effective tax rates (ETRs) of South African firms listed on the Johannesburg Stock Exchange (JSE) were examined for the period 2009 to 2017 to determine if there were any changes over this period. The study further investigated the...

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120. 

     Cranial variation in common dolphins Delphinus spp. off South Africa, with the inclusion of information from the holotype of Delphinus capensis

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: SG Ngqulana --- Department of Zoology, South Africa S Plön --- Earth Stewardship Science Research Institute – Africa Earth Observatory Network, South Africa A Galatius --- Department of Bioscience, Denmark P Pistorius --- Department of Zoology, South Africa GJG Hofmeyr --- Department of Zoology, South Africa

     The common dolphins (genus Delphinus) are widely distributed in all temperate and tropical oceans. Over this wide geographical distribution they show considerable range in morphological variation, which has led to descriptions of several species in the genus. Until recently, only...

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121. 

     Taxonomy, phylogeny and biogeography of African spurfowls Galliformes, Phasianidae, Phasianinae, Coturnicini: Pternistis spp.

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Tshifhiwa G Mandiwana-Neudani --- Department of Biodiversity, South Africa Robin M Little --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa Timothy M Crowe --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa Rauri CK Bowie --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa

     Afro-Asiatic perdicine galliform birds, commonly and inconsistently referred to as francolins, spurfowls and partridges, have contentious taxonomic and phylogenetic histories. In a widely followed monograph, Hall combined two putative monophyletic, but taxonomically unnamed, clades comprising 28 perdicine species known as...

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122. 

     Taxonomy, phylogeny and biogeography of ‘true’ francolins: Galliformes, Phasianidae, Phasianinae, Gallini; Francolinus, Ortygornis, Afrocolinus gen. nov., Peliperdix and Scleroptila spp.

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Tshifhiwa G Mandiwana-Neudani --- Department of Biodiversity, South Africa Robin M Little --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa Timothy M Crowe --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa Rauri CK Bowie --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa

     Afro-Asiatic perdicine galliform taxa commonly and inconsistently referred to as francolins, spurfowls and partridges have contentious taxonomic and phylogenetic histories. Hall combined two putative monophyletic, but taxonomically unnamed, clades comprising 28 perdicine species known as ‘francolins’ or fisante in South...

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123. 

     Clarifying taxonomic, distributional and genetic information relating to subspecies of the Hildebrandt’s Spurfowl Pternistis hildebrandti and the Yellow-necked Spurfowl P. leucoscepus

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Timothy M Crowe --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa Robin M Little --- FitzPatrick Institute of African Ornithology, DST-NRF Centre of Excellence, Department of Biological Sciences, South Africa Donald A Turner --- Bird Committee of Nature Kenya, Kenya

     We provide suggested errata vis-à-vis Mandiwana-Neudani TG, Little RM, Crowe TM, Bowie RCK. 2019. Taxonomy, phylogeny and biogeography of African spurfowls Galliformes, Phasianidae, Phasianinae, Coturnicini: Pternistis spp. Ostrich 90(2): 145–172. Firstly, the name fischeri was incorrectly applied to the southern...

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124. 

     Tax research methodology for untested legislation: An exemplar for the tax scholar

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Teresa M. Pidduck --- Department of Taxation, South Africa

     Tax scholars using typical doctrinal and reform-oriented methodologies often struggle to articulate the process undertaken in their research and at the same time, these methods often require an analysis of legislation that has already been the subject of judicial inquiry...

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125. 

     Conceptual framework for the evaluation of sugar tax systems

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Marese Lombard --- School of Accountancy, Faculty of Economic and Management Sciences, South Africa Alta Koekemoer --- School of Accountancy, Faculty of Economic and Management Sciences, South Africa

     The World Health Organization has urged countries to implement a sin tax on items containing high levels of sugar to address the current worldwide obesity epidemic. Consequently, sugar taxes have become increasingly popular. However, many sugar tax systems are implemented...

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126. 

     A comparison between the morphological and molecular approach to identify the benthic diatom community in the St Lucia Estuary, South Africa

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: M Nunes --- Botany Department and Institute for Coastal and Marine Research, South Africa JB Adams --- Botany Department and Institute for Coastal and Marine Research, South Africa S Van Aswegen --- Department of Biochemistry and Microbiology, South Africa GF Matcher --- Department of Biochemistry and Microbiology, South Africa

     The use of diatoms as bioindicators to detect human-induced change is a globally accepted monitoring tool. DNA metabarcoding is an effective complementary tool to standard microscopic methods for species identification, providing reliable and timeous diatom assessments in a range of...

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127. 

     The firm’s asset volatility, effective tax rate and leverage effect: Evidence from Taiwan

     Item type: Journal Article • Journal: Investment Analysts Journal • Authors: An-Sing Chen --- Department of Finance, Taiwan Pham Tuan Anh --- National Chung Cheng University, Taiwan and Nguyen Tat Thanh University, Vietnam

     This paper examines firms’ asset volatility across a broad cross-section of publicly traded Taiwanese listed nonfinancial firms and its relationship with effective tax rate and equity volatility under the capital structure framework. By analysing the leverage effect hypothesis of firms...

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128. 

     Taha taha taha: South African bird names across time, language and usage

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Adrian Koopman --- Faculty of Arts and Design, South Africa Eckhart Buchmann --- School of Clinical Medicine,

     Humans find birds important as food, symbols, competitors, and objects for amusement or study, and give names to different groups or species of bird. However, a single bird may have many names, likely related to different contexts. This article proposes...

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129. 

     Epibiotic assemblages on the pen shell Pinna rudis (Bivalvia, Pinnidae) at Matiota Beach, São Vicente Island, Cabo Verde

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: EP Lopes --- Faculty of Engineering and Maritime Sciences, Cabo Verde N Monteiro --- Faculty of Engineering and Maritime Sciences, Cabo Verde AM Santos --- Faculty of Engineering and Maritime Sciences, Cabo Verde

     The rough pen shell Pinna rudis Linnaeus, 1758 (family Pinnidae), a mollusc with an Atlantic–Mediterranean distribution, is able to live in coarse sandy substrates. Considering its shell structure and ecological characteristics, P. rudis can enhance biodiversity by providing a substrate...

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130. 

     Mapping subtidal estuarine habitats with a remotely operated underwater vehicle (ROV)

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: J Wasserman --- Botany Department, DST/NRF Research Chair in Shallow Water Ecosystems, South Africa L Claassens --- Department of Zoology and Entomology, South Africa JB Adams --- Botany Department, DST/NRF Research Chair in Shallow Water Ecosystems, South Africa

     Subtidal habitats have not yet been accounted for in habitat maps of South African estuaries. In this study, a novel method for mapping subtidal estuarine habitats, using a remotely operated underwater vehicle (ROV) piloted from a boat, was developed and...

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131. 

     Corporate tax responsibility in Africa: Insight from Nigeria

     Item type: Journal Article • Journal: Africa Journal of Management • Authors: Kenneth Amaeshi --- , United Kingdom Bongo Adi --- , Nigeria Godson Ikiebey --- , Nigeria Neil McCulloch --- , United Kingdom

     This study explores how small business owners in Africa talk about their tax responsibility, using Nigeria as a case study. Data were collated through interviews, focus group sessions, and online chats. The study identifies two main types of tax responsibility...

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132. 

     Resolving nomenclatural ‘confusion’ vis-à-vis Latham’s Francolin (Francolinus/Peliperdix/Afrocolinus lathami) and the ‘Red-tailed’ francolins (Francolinus/Ortygornis/Peliperdix spp.)

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Timothy M Crowe --- , South Africa Tshifhiwa G Mandiwana-Neudani --- , South Africa David B Donsker --- , Rauri CK Bowie --- , United States Robin M Little --- , South Africa

     We provide an addendum vis-à-vis Mandiwana-Neudani et al. (2019a) on the taxonomy, phylogeny and biogeography of ‘true’ francolins: Galliformes, Phasianidae, Phasianinae, Gallini; Francolinus, Ortygornis, Afrocolinus gen. nov., Peliperdix and Scleroptila spp., Mandiwana-Neudani et al. (2019b). Mandiwana-Neudani et al. (2019a) proposed...

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133. 

     Kissing cousins: a review of the African genus Limnophis Günther, 1865 (Colubridae: Natricinae), with the description of a new species from north-eastern Angola

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Werner Conradie --- Port Elizabeth Museum (Bayworld), South Africa V Deepak --- Department of Life Sciences, The Natural History Museum, United Kingdom Chad Keates --- National Geographic Okavango Wilderness Project, South Africa David J Gower --- Department of Life Sciences, The Natural History Museum, United Kingdom

     The African natricine genus Limnophis is represented by two species: Limnophis bicolor Günther, 1865 and Limnophis bangweolicus (Mertens, 1936). They are stout-bodied, semi-aquatic snakes that mostly feed on fish and amphibians, and occur from Botswana and Namibia in the south...

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134. 

     A dwarf among giants: phylogenetic position of the elusive Angolan Adder (Bitis heraldica) and biogeographic affinities of Angolan Afromontane regions

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Luis MP Ceríaco --- Museu de História Natural e da Ciência da Universidade do Porto, Portugal Krystal A Tolley --- South African National Biodiversity Institute, Kirstenbosch Research Centre, South Africa Mariana P Marques --- Research Center in Biodiversity and Genetic Resources (CIBIO), Research Network in Biodiversity and Evolutionary Biology (InBIO), University of Porto, Portugal Matthew P Heinicke --- Department of Natural Sciences, University of Michigan-Dearborn, USA Aaron M Bauer --- Department of Biology and Center for Biodiversity and Ecosystem Stewardship, Villanova University, USA

     The Angolan Adder, Bitis heraldica (Bocage, 1889), is endemic to the Angolan central plateau and is one of the most poorly known and rarely observed species of African snakes. The phylogenetic placement of B. heraldica within the four subgenera of...

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135. 

     Donations tax implications of BEE transactions: More than meets the eye?

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Muneer Hassan --- , South Africa Michelle van Heerden --- , South Africa

     Apartheid in South Africa left a legacy of inequality in every sphere – political, social and economic. The first democratically elected government in 1994 introduced a Black Economic Empowerment (hereafter BEE) strategy to rectify these inequalities. This strategy was accompanied...

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136. 

     The Sasol Oil case – Would the present South African GAAR stand up to the rigours of the court?

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Teresa M. Pidduck --- , South Africa

     South Africa finds itself vulnerable to exploitation by the measures taken by multinational enterprises (MNEs) who seek to enter into tax avoidance schemes that artificially shift profits to low- or no-tax jurisdictions. While common law, specific and general anti-avoidance measures...

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137. 

     A Malagasy element in Continental Africa: a new subspecies of the rare Amauris nossima (Nymphalidae, Danainae) from the Kenyan coast

     Item type: Journal Article • Journal: African Zoology • Authors: Tomasz W Pyrcz --- , Poland Steve Collins --- , Kenya Dorota Lachowska-Cierlik --- , Poland David C Lees --- , United Kingdom Szabolcs Sáfian --- , Hungary Klaudia Florczyk --- , Poland

     Amauris nossima Ward (Nymphalidae, Danainae) was known before this study only from Madagascar and the island of Mayotte, without clearly defined subspecies, but with five names considered invalid or infrasubspecific. It has generally been considered a rare species of butterfly...

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138. 

     National digital taxes – Lessons from Europe

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Stefanie Geringer --- , Austria

     Digitalisation has done more to shape the 21st century than virtually any other phenomenon. However, international tax law has seemingly failed to keep pace with rapid technological developments, which has likely led to inequalities between the tax burden of traditional...

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139. 

     The normal tax consequences of home swaps for residents owning property in the Republic of South Africa

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Magdel Zietsman --- , South Africa Andrea Herron --- , South Africa

     “Home swapping” has become more accessible due to a global phenomenon, known as the sharing economy. Technological advancement has removed the barriers to international trade and members of home swapping programmes exchange rights to provide each other with accommodation in...

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140. 

     Profiling the community structure of ectomycorrhizal fungi at endemic pine (Pinus greggii) stands of northeastern Mexico

     Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Rebeca Casique Valdés --- , México Fernando Galindo García --- , México Leho Tedersoo --- , Estonia Sten Anslan --- , Estonia Eladio H Cornejo Oviedo --- , México Sergio R Sánchez-Peña --- , México

     The biological communities of endemic, relictual ecosystems are poorly known and the rate of destruction of these ecosystems is high worldwide. Pinus greggii is a near-threatened Mexican pine endemic species with a highly restricted distribution. In healthy tree stands, the...

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141. 

     VAT lottery incentives: An opportunity for South Africa?

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Manda Burger --- , South Africa Anculien Schoeman --- , South Africa

     Some countries have introduced receipt-based tax lotteries (value-added tax (VAT) lotteries) in recent years in an effort to improve tax compliance. This acknowledges that the traditional method of tax compliance enforcement through audits, fines and penalties alone may no longer...

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142. 

     Reflections concerning spurfowl and francolin species recommendations contained in Mandiwana-Neudani et al. (2019a and 2019b)

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Nigel Hunter --- , Kenya Don Turner --- , United Kingdom Nik Borrow --- , United Kingdom Brian Finch --- , Kenya Adam Scott Kennedy --- , United Kingdom Terry Stevenson --- , United Kingdom Neil Baker --- , United Republic of Tanzania Nigel Redman --- , United Kingdom

     Recently, two papers by Mandiwana-Neudani et al. (2019a, 2019b) revisited the taxonomy of all Afrotropical spurfowl and francolins and proposed significant changes at the species level. A careful review of the papers suggests there are key deficiencies and inadequate explanations...

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143. 

     The importance of adopting an integrative taxonomy framework in species delimitation: Response to Hunter et al. (2021)

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Tshifhiwa G Mandiwana-Neudani --- , South Africa Timothy M Crowe --- , South Africa Robin M Little --- , South Africa Rauri CK Bowie --- , South Africa

     The review by Hunter et al. (2021) on the delineation of certain francolin and spurfowl taxa as full species by Mandiwana-Neudani et al. (2019a, 2019b) appears to be largely orientated around their application of the Biological Species Concept (BSC). We...

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144. 

     Metabarcoding of marine zooplankton in South Africa

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: SP Singh --- , South Africa JC Groeneveld --- , South Africa J Huggett --- , South Africa D Naidoo --- , South Africa R Cedras --- , South Africa S Willows-Munro --- , South Africa

     Metabarcoding is an emerging method in which DNA barcoding is combined with next-generation sequencing to determine the biodiversity of taxonomically complex samples. We assessed the current state of DNA barcode reference databases for marine zooplankton in South Africa and undertook...

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145. 

     A pilot study on the use of DNA metabarcoding for diet analysis in a montane amphibian population from North Africa

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Ana Pereira --- Universidade do Porto, Portugal Mohamed Amine Samlali --- Cadi Ayyad University, Morocco Abderrahim S’Khifa --- Cadi Ayyad University, Morocco Tahar Slimani --- Cadi Ayyad University, Morocco D James Harris --- Universidade do Porto, Portugal

     Although dietary studies are essential to design effective conservation strategies for amphibians, non-invasive studies using microscopy assessment of faecal material are known to have limitations. We assessed the use of DNA metabarcoding to determine diet in the Moroccan painted frog...

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146. 

     Short-term recovery of macroinvertebrate communities following a flash flood in an urban river: a case study of the Palmiet River in Durban, South Africa

     Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: N Khumalo --- , South Africa S Mdluli --- , South Africa J Lebepe --- , South Africa

     Extreme floods have become frequent in the urban Palmiet River due to exacerbating climate change. Therefore, the current study aimed to explore a short-term recovery of macroinvertebrate communities following a flash flood in the Palmiet River, KwaZulu-Natal, South Africa. Different...

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147. 

     The case for a universal basic income in South Africa: A conceptual approach

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Kerrie Sadiq --- , Australia Hanneke du Preez --- , South Africa

     This conceptual study investigates a model for addressing both poverty and income inequality, which is theoretically distinct from the traditional tax and transfer systems adopted by most jurisdictions. It does so against a backdrop of global uncertainty and ongoing challenges...

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148. 

     An evaluation of the legislative and policy response of tax authorities to the digitalisation of the economy

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Helena Strauss [cor1] Danie Schutte --- , South Africa Tyson Fawcett --- , Australia

     Tax administration and reform within the digitalised economy is an ongoing global debate. In the study, the global tax response to various elements introduced by the digitalisation of the economy is synthesised, analysed and evaluated. The study is set apart...

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149. 

     Nestling diet of the Algerian Nuthatch Sitta ledanti, an endemic threatened bird in Babors’ Kabylia region (north-eastern Algeria)

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Mourad Zemouri --- , Algeria Lydia Asloune --- , Algeria Aida Adrar --- , Algeria Abdelouhab Bouchareb --- , Algeria Abdelazize Franck Bougaham --- , Algeria

     The Algerian Nuthatch is an endemic and protected bird species in Algeria, and its different habitats are threatened by fires and others human actions; the species is therefore considered ‘Endangered’. A faecal samples analysis of the species’ nestlings was done...

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150. 

     The relationship between tax transparency and tax avoidance

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Madeleine Stiglingh --- , South Africa Anna-Retha Smit --- , South Africa Anri Smit --- , South Africa

     All over the world, the tax avoidance practices of large multinational firms have received much media attention over the last few years, which has become a prominent reputational risk for many firms. In addition to the possible reputational risk stemming...

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151. 

     Investigating the impact of country-by-country reporting on effective tax rates: Exploratory evidence from listed South African multinational groups

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Cara Thiart --- , South Africa

     Background: Following the global initiative to curb base erosion and profit shifting, South Africa introduced Country-by-Country (CbC) reporting standards for South African multinational groups with an effective date of 1 January 2016.

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152. 

     The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Petro Gerber --- , South Africa Cecileen Greeff --- , South Africa

     Gap cover policies cover the shortfall between medical scheme benefits and the rates the service providers charge and are therefore used by individuals in South Africa to supplement payments of medical expenditure not covered by private medical schemes. Little information...

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153. 

     Hotel managers’ perspectives of Airbnb operations in Accra Metropolis, Ghana

     Item type: Journal Article • Journal: Research in Hospitality Management • Authors: Rosemary Wunpini Issaka --- , Ghana Abednego Kofi Bansah --- , Ghana Conrad-Joseph Wuleka Kuuder --- , Ghana

     The study was conducted to ascertain hotel managers’ standpoints on the influx of Airbnb facilities in Ghana’s hospitality “arena” and the palpable effects. Employing a qualitative approach to data collection, the study made use of in-depth interview guides, engaging 33...

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154. 

     A case study review and reasonability assessment of the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Kgonthe Sebashe --- , South Africa Henriette Lynette Erasmus --- , South Africa Magdalena Maria Erasmus --- , South Africa

     This research paper, by means of a case study, evaluated whether the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act achieved its objectives: first, limiting the impact of the amendment to the exemption in...

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155. 

     Factors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers

     Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Mathewos Woldemariam Birru --- Wolaita Sodo University, Ethiopia

     The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model...

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156. 

     An exploratory study on value-added tax consequences of a residential property lottery in South Africa

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Danielle van Wyk --- Stellenbosch University, South Africa Andrea van der Merwe --- Stellenbosch University, South Africa

     To dispose of a residential property in terms of a lottery transaction is a change in the business manner how residential properties are usually being disposed of, namely either through an estate agent or a private sale. A number of...

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157. 

     Taxi ‘sugar daddies’ and taxi queens: Male taxi driver attitudes regarding transactional relationships in the Western Cape, South Africa

     Item type: Journal Article • Journal: SAHARA-J: Journal of Social Aspects of HIV/AIDS • Authors: Cheryl Potgieter [d53e18] Anna Strebel Tamara Shefer Claire Wagner

     Media reports are emerging on the phenomenon of young girls who travel with older mini-bus taxi drivers, and who are thought to have sex with the drivers in exchange for gifts and money. The extent to which such relationships might...

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158. 

     Kwazulu-Natal minibus taxi drivers' perceptions on HIV and AIDS: Transmission, prevention, support and effects on the industry

     Item type: Journal Article • Journal: SAHARA-J: Journal of Social Aspects of HIV/AIDS • Authors: Gugu Mchunu [d44e18] Busisiwe Ncama Joanne Rachel Naidoo Sisana Majeke Thandazile Myeza Thandiwe Ndebele Padmini Pillay

     In South Africa, the minibus taxi drivers are largely becoming another high-risk category in the HIV and AIDS epidemic. Although previous studies have shown that knowledge of HIV and AIDS is relatively high among the taxi drivers it is still...

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159. 

     A review of the African Elapsoidea semiannulata complex (Serpentes: Elapidae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: DonaldG. Broadley --- ,

     The status of the three subspecies of Elapsoidea semiannulata is reviewed on the basis of additional material. Typical E. s. semiannulata is extensively parapatric with both E. S. boulengeri and E. sundevallii fitzsimonsi in northeastern Namibia, with no sign of...

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160. 

     Morphological variation and geographical distribution in the South African lizards Typhlosaurus caecus (Cuvier 1817) and Typhlosaurus vermis Boulenger 1887 (Scincidae: Acontinae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: MichaelF. Bates --- , South Africa Neil J.L. Heideman --- , South Africa BrianA. Wilson --- Soghne College of Education, South Africa Martin G.J. Hendricks --- University of the Western Cape, South Africa Nulfa Don --- Soghne College of Education, South Africa Carlos Moses --- Soghne College of Education, South Africa

     The most recent evaluation of morphological variation in Typhlosaurus caecus was based on only six specimens, including one from Port Nolloth here referred to T. vermis. We report on morphological variation in 25 T. caecus and 33 T. vermis from...

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161. 

     A review of the Mabuya quinquetaeniata complex in East Africa (Sauria: Scincidae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: DonaldG. Broadley --- , AaronM. Bauer --- Villanova University, U.S.A.

     Much of the available material of the Mabuya quinquetaeniata complex from south of Latitude 5°N and east of Longitude 25°E has been examined. Mabuya margaritifera (peters) is reinstated as a full species, which is sympatric with M. quinquetaeniata (Lichtenstein) in...

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162. 

     A review of Barbour's Short-headed Viper, Adenorhinos barbouri (Serpentes: Viperidae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: JensB. Rasmussen --- University of Copenhagen, Denmark KimM. Howell --- University of Dar es Salaam, Tanzania

     The recent collection of 13 specimens of the Tanzanian endemic Adenorhinos barbouri more than doubles the number of known specimens of this rare viper. Internal and external characters were examined in the older and the more recently collected specimens and...

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163. 

     Bitis arietans peghullae Stewart 1973 (Serpentes: Viperidae): a valid race of puff adder?

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: WilliamR. Branch --- , South Africa

     The taxonomic and nomenclatural validity of Bitis arietans peghullae Stewart 1973 from Niangara, Congo Orientale is assessed. The putative diagnostic characters are shown to be inadequate. The publication medium (Baltimore Univ. Comm.) was privately published and inadequately circulated, and does...

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164. 

     Critical review of a revision of Psammophis (Linnaeus 1758) (Serpentes, Reptilia) by Frank Brandstätter

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Barry Hughes --- ,

     Publication in book form of an earlier thesis (Brandstätter 1995, 1996) has placed in the public domain what purports to be a thorough revision of what is taxonomically one of the most difficult of snake genera—the primarily African but also...

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165. 

     A new species of Panaspis Cope (Reptilia: Scincidae) from southern Africa

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Niels H.G. Jacobsen --- , South Africa DonaldG. Broadley --- , Zimbabwe

     The genus Panaspis in southern Africa is reviewed and a new species, P. maculicollis is described. This species differs from P wahlbergii (A. Smith) in lacking a white ventrolateral stripe, while breeding males have a black patch on the neck...

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166. A review of the genus Mabuya in southeastern Africa (Sauria: Scincidae)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe,

     The taxonomy of twenty‐one evolutionary species of Mabuya from southeastern Africa is reviewed, using the general lineage concept and several diagnostic characters not previously used for this genus. This has resulted in two insular populations, M. casuarinae Broadley and M...

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167. Conference proceeding: An overview of East African amphibian studies, past, present and future: A view from Tanzania†

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: KimM. Howell --- University of Dar es Salaam, Tanzania

     German explorers and scientists began the study and description of the East African amphibian fauna. Later, Arthur Loveridge played a leading role in collecting, describing and analysing the East African amphibian fauna; his 1957 checklist for the region is still...

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168. A new blind snake (Serpentes: Typhlopidae) from montane forests of the Eastern Arc mountains in Tanzania

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe, Van Wallach --- , U.S.A.

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169. A new species of rupicolous Cordylus Laurenti from Malawi (Sauria: Cordylidae)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe, P. le FrasN. Mouton --- University of Stellenbosch, South Africa

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170. A review of the genus Thelotornis A. Smith in eastern Africa, with the description of a new species from the Usambara Mountains (Serpentes: Colubridae: Dispholidini)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe,

     The populations of Thelotornis in eastern Africa are reviewed. Thelotornis kirtlandii extends east of the Albertine rift to Uganda and the Imatong Mountains in southern Sudan, but in Tanzania it is only represented by a few relict populations in montane...

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171. A reconsideration of the systematic status of Rhoptropus bradfieldi diporus Haacke 1965

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: AaronM. Bauer --- Villanova University, USA Trip Lamb --- East Carolina University, USA

     We re‐evaluated the taxonomic status of Rhoptropus bradfieldi diporus, an endemic Namibian gecko. Preanal pores, the character originally used to diagnose the taxon, are variably present, but R. b. diporus is reliably differentiated from R. b. bradfieldi by smaller, more...

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172. 

     A review of the small east African Cordylus (Sauria: Cordylidae), with the description of a new species

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe, WilliamR. Branch --- Port Elizabeth Museum, South Africa

     The small and previously neglected East African girdled lizards (excluding the Cordylus warreni complex) are reviewed and seven species are recognised. The terrestrial species C. ukingensis (Loveridge) is restricted to montane grasslands in southwestern Tanzania and may be of conservation...

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173. A review of the species of Psammophis Boie found south of Latitude 12° S (Serpentes: Psammophiinae)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe,

     The status, relationships and zoogeography of the 14 taxa of Psammophis found south of Latitude 12° S are reviewed and the following taxonomic changes are proposed: 1. Psammophis trinasalis and P. namibensis, previously treated as subspecies of...

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174. A new species of hemidactylus (squamata: Gekkonidae) from Egypt

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: SherifM. Baha El Din --- Egyptian Environmental Affairs Agency, Egypt

     A new species of Hemidactylus is described from south‐east Egypt. The species most noticeably differs from other Hemidactylus in possessing a distinctive barred pattern, overall coarse scalation, and short digits that hardly protrude beyond the basal dilation. The species is...

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175. Pachydactylus katanganus de Witte 1953, a species endemic to the Upemba National Park (Sauria: Gekkonidae)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe,

     On morphological and zoogeographical grounds, the isolated populations of Pachydactylus katanganus in the Upemba National Park, Katanga, D.R.C., are considered to represent an evolutionary species.

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176. 

     Re‐discovery of Cynisca bifrontalis in Gabon, with additional notes on Monopeltis galeata (Reptilia: Amphisbaenia)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: WilliamR. Branch --- Port Elizabeth Museum, South Africa OlivierS.G. Pauwels --- Institut Royal des Sciences naturelles de Belgique, Belgium Marius Burger --- University of the Western Cape, South Africa

     A small series of amphisbaenians from the Toucan/Rabi region, Ogooué‐Maritime Province, south‐western Gabon, is reported. It includes five specimens of Cynisca bifrontalis (Boulenger 1906), previously known only from the holotype, and five specimens of Monopeltis galeata (Hallowell 1852). The Toucan/Rabi...

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177. 

     On Herpele multiplicata (Amphibia: Gymnophiona: Caeciliidae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Mark Wilkinson --- The Natural History Museum, Hendrik Müller --- The Natural History Museum, DavidJ. Gower --- The Natural History Museum,

     The African caecilian genus Herpele contains two species, the relatively widespread H. squalostoma (Stutchbury, 1859) and the enigmatic H. multiplicata (Nieden, 1912). The holotype and only reported specimen of H. multiplicata is lost. Consequently, the species is known only from...

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178. A new species of pseudoboodon (Reptilia: Serpentes) from the central highlands of Ethiopia; with notes on some other members of the genus

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: Stephen Spawls --- , England

     A new highly distinctive species of Pseudoboodon is described from a single locality in the central highlands of Ethiopia. It is distinguished from its three congeners by differences in colour pattern, head shape and lepidosis. Some additional notes on other...

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179. The reptiles of southeast Katanga, an overlooked ‘hot spot’

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe, F.P.D. Cotterill --- University of Stellenbosch, South Africa

     A review of the reptiles recorded from southeast Katanga Province in the Democratic Republic of Congo, employing the evolutionary species concept, indicates that there are at least 119 species in the area (7 chelonians, 37 lizards, 4 amphisbaenians, 69 snakes...

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180. A review of the southern African ‘non‐spitting’ cobras (Serpentes: Elapidae: Naja)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe, Wolfgang Wüster --- University of Wales, Wales, U.K.

     We analysed the systematics of the ‘non‐spitting’ cobras of southern Africa, paying particular attention to the Naja annulifera complex. Multivariate morphometric analyses demonstrate that the taxa annulifera and anchietae are consistently distinct and homogenous over their respective ranges, and their...

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181. 

     Systematics of West African skinks in the Chalcides thierryi group: Composition, distribution, and redescription of types

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Eli Greenbaum --- The University of Kansas, USA

     The taxonomic status of the West African skink taxa Chalcides pulchellus and C. thierryi have fluctuated in the literature since their original descriptions a century ago. Until recently, C. pulchellus was known only from the holotype, but recent collecting has...

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182. Phylogenetic relationships of southern African geckos in the Pachydactylus group (Squamata: Gekkonidae)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: AaronM. Bauer --- Villanova University, USA Trip Lamb --- East Carolina University, USA

     Pachydactylus and its close relatives (Chondrodactylus, Colopus, Palmatogecko) constitute the most species‐rich component of the southern African gekkonid fauna. We conducted a phylogenetic analysis of mitochondrial (cytb, 12S rRNA, 16S rRNA) and nuclear (RAG‐1) gene sequences for these geckos. Pachydactylus...

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183. Cardioglossa liberiensis Barbour & Loveridge 1927 is a junior synonym of Phrynobatrachus fraterculus (Chabanaud 1921)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DavidC. Blackburn --- Harvard University, U.S.A.

     In 1927, Barbour & Loveridge described two species of Cardioglossa based on seven specimens from Liberia: C. decorata (six specimens) and C. liberiensis. Cardioglossa decorata has long been recognized as a junior synonym of Phrynobatrachus fraterculus (Chabanaud 1921), which is...

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184. A revision of the East African species of Melanoseps Boulenger (Sauria: Scincidae: Feylininae)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe, Zimbabwe AlisonS. Whiting --- Brigham Young University, USA AaronM. Bauer --- Villanova University, USA

     The East African species of Melanoseps are revised and the following taxonomic changes proposed: 1. M. ater matengoensis Loveridge 1942 and M. ater misukuensis Loveridge 1953 are placed in the synonymy of M. ater (Günther 1873). 2. Melanoseps emmrichi sp...

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185. A redefinition of Afrixalus fulvovittatus (Cope, 1860) and Afrixalus vittiger (Peters, 1876) (Amphibia, Anura Hyperoliidae)

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: Martin Pickersgill --- , England

     The validity of both Afrixalus fulvovittatus (Cope, 1860) and A. vittiger (Peters, 1876) as separate species is supported. Differences in their morphology, calls and tadpoles are presented, and the distributional ranges of both species are discussed. Morphological and vocal evidence...

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186. Homopholis and blaesodactylus (Squamata: Gekkonidae) revisited: New insights from a molecular phylogeny

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: Eli Greenbaum --- Villanova University, USA AaronM. Bauer --- Villanova University, USA ToddR. Jackman --- Villanova University, USA

     South African Homopholis Boulenger, 1885 and Madagascan Blaesodactylus Boettger, 1893 are gekkonid genera originally distinguished by minor differences in scalation. Subsequent morphological studies have argued either for synonymy of the genera, or retention of the original 19th century taxonomy. Moreover,...

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187. On the status of Simocephalus riggenbachi Sternfeld 1910

     Item type: Journal Article • Journal: The Journal of the Herpetological Association of Africa • Authors: DonaldG. Broadley --- Research Associate, Natural History Museum of Zimbabwe,

     Comparison of the type of Simocephalus riggenbachi Sternfeld 1910 with material from Nigeria and Ghana suggests that it is based on a peripheral variant of Mehela crossi (Boulenger 1895) and should therefore be placed in synonymy. Although the type locality...

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188. 

     External morphology and osteology support the placement of Phrynobatrachus nlonakoensis plath, Herrmann & Böhme, 2006 within the genus Arthroleptis

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: BredaM. Zimkus --- Harvard University, USA JoannaG. Larson --- Harvard University, USA

     Examination of external morphology and osteology of type material of Phrynobatrachus nlonakoensis Plath, Herrmann, and Böhme, 2006 support a recent taxonomic change, transferring the species into the genus Arthroleptis, which was recently made without examination of specimens.

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189. 

     A new gregarious species of Trachylepis (Reptilia: Sauria: Scincidae) from Lolui Island, Lake Victoria, Uganda, with a key to Ugandan Trachylepis

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Rungwe Kingdon --- Gallery Pangolin, UK Stephen Spawls --- , UK

     A new, distinctive gregarious species of Trachylepis is described from five specimens from Lolui Island, in Lake Victoria, Uganda, East Africa. Living in large groups on rock outcrops, it is distinguished from its congeners by differences in colour pattern and...

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190. 

     Two syntopic and microendemic new frogs of the genus Blommersia from the east coast of Madagascar

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Miguel Vences --- Technical University of Braunschweig, Germany Jörn Köhler --- Hessisches Landesmuseum, Germany Maciej Pabijan --- Technical University of Braunschweig, Germany Frank Glaw --- Zoologische Staatssammlung, Germany

     We describe two new species of semiarboreal frogs from the northern central east coast of Madagascar which occur syntopically, at least on the island of Nosy Boraha. The two species are morphologically closest to Blommersia wittei, but differ in advertisement...

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191. 

     Revised phylogeny of African sand lizards (Pedioplanis), with the description of two new species from south-western Angola

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Werner Conradie --- , South Africa G. John Measey --- South African National Biodiversity Institute, South Africa WilliamR. Branch --- , South Africa KrystalA. Tolley --- South African National Biodiversity Institute, South Africa

     Although reptile diversity in Africa is high, it is poorly represented in Angola, with just 257 species known. Despite its greater surface area and habitat diversity Angola has significantly lower lacertid lizard diversity than adjacent Namibia. This is particularly notable...

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192. 

     Description of the tadpoles of two Cameroonian frogs, Leptodactylodon axillaris and L. perreti (Anura: Arthroleptidae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Deise Cruz --- California Academy of Sciences, USA AnneliseL. Dawson --- Harvard University, USA DavidC. Blackburn --- California Academy of Sciences, USA

     We describe the tadpoles of two closely related frog species of the genus Leptodactylodon (family Arthroleptidae), L. axillaris and L. perreti, that are restricted to the mountains of Cameroon. Tadpoles were collected from near the type locality of each species...

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193. 

     Morphological variation in Monopeltis guentheri from forest habitat in Brazzaville, Republic of Congo (Squamata: Amphisbaenidae)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Sylvestre Boudzoumou --- , Republic of Congo Daniel Hoops --- , , Australia Victor Mamonekene --- , Republic of Congo Kate Jackson --- , , USA

     Sixty-four Monopeltis guentheri were collected in a small patch of remnant forest within the city of Brazzaville, Republic of the Congo, and were measured for morphological characters traditionally used to classify five species of Central and West African Monopeltis amphisbaenians...

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194. 

     Evaluation of the quality constructs of a tax management system based on DeLone and McLean IS success model

     Item type: Journal Article • Journal: Africa Journal of Management • Authors: Godwin Banafo Akrong --- School of Management and Economics (UESTC), University of Electronic Science and Technology, People’s Republic of China Yunfei Shao --- School of Management and Economics (UESTC), University of Electronic Science and Technology, People’s Republic of China Ebenezer Owusu --- University of Ghana, Ghana

     We presented a novel method to analyze the impact tax management systems have on users (individual impact) in this study. The interrelationship among the three information system (IS) quality constructs is examined. The study is based on the evaluation undertaken...

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195. 

     A trait database for southern African freshwater invertebrates

     Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: Oghenekaro N Odume --- Institute for Water Research, Rhodes University, South Africa Frank C Akamagwuna --- Institute for Water Research, Rhodes University, South Africa Pindiwe Ntloko --- Institute for Water Research, Rhodes University, South Africa Helen F Dallas --- , South Africa Chika F Nnadozie --- Institute for Water Research, Rhodes University, South Africa Helen M Barber-James --- , South Africa

     Invertebrates are often used as indicators of ecosystem health. In community ecology, the use of organism traits (e.g. behavioural, biological or ecological) can be of value in relation to impact diagnosis and assemblage prediction. It has also been recognised that...

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196. 

     Genetic diversity of the mantellid frog Blommersia blommersae, and description of a new anuran species from south-eastern Madagascar

     Item type: Journal Article • Journal: Treading a Delicate Tightrope: A principal balancing between education and political change during turbulent times • Authors: Miguel Vences --- , Germany Moritz Armerding --- , Germany Jörn Köhler --- , Germany Frank Glaw --- , Germany

     A range-wide assessment of genetic variation in one mitochondrial (16S rRNA) and one nuclear-encoded (Rag-1) gene fragment of the widespread Madagascar frog Blommersia blommersae revealed the presence of up to 12 deep genetic lineages. Many of these differed by genetic...

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197. 

     Predicting tax fraud using supervised machine learning approach

     Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Belle Fille Murorunkwere --- University of Rwanda, Rwanda Revenue Authority, Dominique Haughton --- Université Paris 1 (SAMM), Joseph Nzabanita --- University of Rwanda, Francis Kipkogei --- Stepwise Inc, Kenya Ignace Kabano --- College of Business and Economics/University of Rwanda,

     With the advancement in technology, the tax base in Rwanda has become broader, and as a result, tax fraud is growing. Depending on the dataset used, fraud detection experts and researchers have used different methods to identify questionable cases. This...

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198. 

     Complementary level of financial and tax aggressiveness and the impact on cost of debt: A cross-country study

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Nurul Aisyah Rachmawati --- Universitas Trilogi, Indonesia Sidharta Utama --- University of Indonesia, Indonesia Dwi Martani --- University of Indonesia, Indonesia Ratna Wardhani --- University of Indonesia, Indonesia

     Managers can take advantage of the flexibility of accounting choices to act opportunistically through financial aggressiveness and/or tax aggressiveness. The higher the complementary level of financial and tax aggressiveness, the higher the risk arising from the levels of error or...

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199. 

     A new species of African legless skink, genus Acontias Cuvier, 1816 “1817” (Squamata: Scincidae) from Serra da Neve inselberg, south-western Angola

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Mariana P. Marques --- Carnegie Museum of Natural History, USA Diogo Parrinha --- Universidade do Porto, Portugal Arthur Tiutenko --- Friedrich-Alexander-Universität Erlangen-Nürnberg, Germany Manuel Lopes-Lima --- Universidade do Porto, Portugal Aaron M. Bauer --- Villanova University, USA Luis M. P. Ceríaco --- Universidade do Porto, Portugal

     During a recent survey of the Serra da Neve inselberg in south-western Angola, a population of legless skinks of the genus Acontias was found. Only three species of this genus have been recorded for the country so far – A...

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200. 

     Species delimitation and molecular phylogeny of the grasshopper subfamily Gomphocerinae (Orthoptera: Acrididae) from Algeria based on mitochondrial and nuclear DNA markers

     Item type: Journal Article • Journal: African Zoology • Authors: --- University of Biskra, Algeria --- University of Biskra, Algeria --- Henan University of Urban Construction, China --- Shaanxi Normal University, People’s Republic of China

     Gomphocerinae grasshoppers (Orthoptera: Acrididae) are generally characterised by their polymorphism and cryptic diversity, which can be confusing when relying on morphological identification alone. DNA taxonomy serves as a powerful molecular tool for species identification and biodiversity assessment. In the context...

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201. 

     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 Africa

     The 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...

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202. 

     Cessation of South African residency: A critical analysis of juridical double taxation on United Kingdom immovable property held by natural persons

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Elizabeth Fick --- Stellenbosch University, South Africa Maryke Wiesener --- Stellenbosch University, South Africa

     When a natural person ceases to be resident, there is a deemed disposal of worldwide assets, and a capital gain must be calculated. Taxation levied because of a change in residence is referred to as an exit tax. In this...

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203. 

     Tax education and taxpayer enculturation: Initiatives for South Africa

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: David Colin Greenham --- Durban University of Technology, South Africa Rajesh Ramlall --- Durban University of Technology, South Africa Lesley June Stainbank --- School of Accounting, Economics and Finance, University of KwaZulu-Natal, South Africa

     The South African Revenue Service acknowledges that it faces various risks, such as revenue collection uncertainty, unfavourable public perceptions and low compliance. Despite South Africa’s sophisticated taxation system, improvements to taxpayer education may provide the most comprehensive opportunity to allay...

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204. 

     A bibliometric study on diatom DNA metabarcording for water quality monitoring: a global perspective

     Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: EO Mbao --- The Technical University of Kenya, Kenya J Nyika --- The Technical University of Kenya, Kenya T Sheng --- Nanjing Agricultural University, China B Ochieng --- State Key Laboratory of Lake Science and Environment Nanjing Institute of Geography and Limnology, Chinese Academy of Sciences (CAS), China L Sitoki --- The Technical University of Kenya, Kenya SO Oduor --- Egerton University, Kenya N Kitaka --- Egerton University, Kenya L Olaka --- The Technical University of Kenya, Kenya C Tan --- University of Tours, France

     Aquatic biota have been used for decades in water quality assessment since they reflect the changing physico-chemical conditions of waterbodies. Among the aquatic organisms used in biological assessment are diatoms. Initially, morphological studies of diatoms were preferred in monitoring but...

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205. 

     The influence of crises on the financial position of multinationals in emerging markets

     Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Peter Vaz da Fonseca --- Mackenzie Presbyterian University, Brazil Michele Nascimento Jucá --- Mackenzie Presbyterian University, Brazil João Paulo da Torre Vieito --- Polytechnic Institute of Viana do Castelo, Portugal

     This investigation is one of the first to analyse the relationships between leverage and bankruptcy costs, interest expenses, tax benefits and firm value, in multinational and domestic companies, during periods of crisis and financial stability. The analysed data are related...

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206. 

     A new bullfrog from southern Africa (Pyxicephalidae, Pyxicephalus Tschudi, 1838)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Louis H du Preez --- North-West University, South Africa Edward C Netherlands --- North-West University, South Africa Mark-Oliver Rödel --- , Germany Alan Channing --- North-West University, South Africa

     Four species of African bullfrogs are currently recognised. We describe a new species from southern Africa, which can be distinguished on the basis of morphology, advertisement call and DNA sequences. Morphologically it differs from other bullfrogs by a combination of...

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207. 

     Anton Reichenow and the birds of Africa

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Adrian JFK Craig --- Rhodes University, South Africa

     The first handbook of the birds of Africa was completed in 1905 by Anton Reichenow (1847–1941). Based in the Berlin museum for almost 50 years, he described 152 African taxa that are still recognised as valid species today, and was...

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208. 

     South African birds in a Canadian museum: the legacy of colonial service by Lionel E Taylor

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Adrian JFK Craig --- Rhodes University, South Africa WRJ Dean --- FitzPatrick Institute, University of Cape Town, South Africa

     The Beaty Biodiversity Museum in Vancouver, British Columbia, Canada, holds a collection of 498 specimens of 275 bird species presented by Lionel E Taylor, who worked in South Africa for the Department of Forestry from 1902 to 1911. Most specimens...

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209. 

     Do we have the tools for achieving distributive tax justice?

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: James Alm --- Tulane University, USA

     Purpose: How can tax policies serve as a tool to promote distributive tax justice? The purpose of this study is to discuss several policies that research shows are both feasible and effective in achieving distributive tax justice.

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210. 

     Two new species of Hemidactylus Goldfuss, 1820 (Squamata: Gekkonidae) from the coastal areas of northern Somaliland

     Item type: Journal Article • Journal: African Zoology • Authors: Tomáš Mazuch --- Mendel University, Czech Republic Vojtěch Janák --- Charles University, Czech Republic Doubravka Velenská --- Charles University, Czech Republic Annamaria Nistri --- Museo di Storia Naturale dell’Univesità degli Studi di Firenze, Italy Hassan Sh Abdirahman Elmi --- Charles University, Czech Republic Jiří Šmíd --- Charles University, Czech Republic

     The taxonomy of many Hemidactylus geckos from the Horn of Africa has recently been evaluated. However, the lack of fresh material for some species and also regions has led to the misidentification of some taxa and an underestimation of the...

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211. 

     Population genetics and key phenotypic variability does not support different subspecies of Yellow-throated Woodland Warbler Phylloscopus ruficapilla within the Eastern Cape, South Africa

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Jake M Mulvaney --- Stellenbosch University, South Africa Michael I Cherry --- Stellenbosch University, South Africa

     Two subspecies of the Yellow-throated Woodland Warbler Phylloscopus ruficapilla (family Phylloscopidae) have been recognised in South Africa based on the extent and intensity of yellow colouration. Our previous multi-locus population genetic survey across much of the Eastern Cape and southern...

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212. 

     Tax buoyancy dynamics in sub-Saharan African nations: The case study of Rwanda

     Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Gaudence Uwimana --- University of Rwanda, Kigali Rwanda Charles Ruranga --- University of Rwanda, Kigali Rwanda Emmanuel Masabo --- University of Rwanda, Kigali Rwanda Mammo Muchie --- Tshwane University of Technology, South Africa

     Tax buoyancy exhibits unique behaviour in nations facing specific challenges. This phenomenon is particularly pronounced in sub-Saharan countries which often implement tax exemptions to boost investment and facilitate trade. This study investigates tax buoyancy in Rwanda. It uses government administrative...

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213. 

     Guidelines for a simplified Value-Added Tax Act

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Muneer E. Hassan --- University of Johannesburg, South Africa Marina Bornman --- University of Johannesburg, South Africa Adrian Sawyer --- University of Canterbury, New Zealand

     Purpose: The goal of the study is to provide guidelines for a simplified South African Value-Added Tax (VAT) Act.

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214. 

     Filling the fiscal basket: Quantifying tax revenues from customer loyalty programmes

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ilanri Croucamp --- University of Pretoria, South Africa Jade Craigen --- University of Pretoria, South Africa Teresa Pidduck --- University of Pretoria, South Africa Sumarie Swanepoel --- University of Pretoria, South Africa Elizabeth Coetzee --- University of Pretoria, South Africa

     The South African government is experiencing a significant shortfall in tax revenue, and recent research has identified customer loyalty programmes (CLPs) as a potential revenue stream. Despite the popularity of these programmes, which are used by 73% of economically active...

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215. 

     Tax policies with a human rights perspective: towards greater tax justice

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Benjamín Sevilla-Bernabéu --- University of Valencia, Spain Estrella Del-Valle-Calzada --- University of Valencia, Spain

     Purpose: The main objective of this study is to analyse tax policies from a human rights perspective.

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216. 

     “Sathi sifuna ukusebenza, siyasebenza” [We said we wanted to work, so we must work]: minibus taxi drivers’ stories during the Covid-19 pandemic in Durban, South Africa

     Item type: Journal Article • Journal: Anthropology Southern Africa • Authors: Hlengiwe Kweyama --- University of South Africa, South Africa

     The Covid-19 outbreak in late 2019 illustrated how biological facts and social processes often intersect to account for differential epidemiological patterns of disease outbreak. In South Africa, existing social, political and economic factors intersected with the Covid-19 pandemic in particular...

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217. 

     ‘Vampire birds’: diet metabarcoding reveals that migrating Woodchat Shrikes Lanius senator consume engorged camel ticks in a desert stopover site

     Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Crinan Jarrett --- Swiss Ornithological Institute, Switzerland Marc Illa --- Institut Català d’Ornitologia, Nat-Museu de Ciències Naturals de Barcelona, Spain Marta Burri --- Swiss Ornithological Institute, Switzerland Gabriel Marcacci --- Swiss Ornithological Institute, Switzerland Vanessa A Mata --- Universidade do Porto, Portugal Maria Luisa Boglino --- Konrad-Lorenz Institute of Ethology, University of Veterinary Medicine, Austria Oumnia Himmi --- Mohammed V University of Rabat, Institut Scientifique, Morocco Ivan Maggini --- Konrad-Lorenz Institute of Ethology, University of Veterinary Medicine, Austria Barbara Helm --- Swiss Ornithological Institute, Switzerland

     Data on the diets of Afro-Palearctic migratory birds outside their breeding grounds are scarce, despite the importance of feeding during the migratory journey. Here, we report on anecdotal findings from a study in which we used diet metabarcoding to analyse...

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218. 

     Strengthening the DNA barcode reference library for marine copepods in South Africa

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: A Rawoot --- University of the Western Cape, South Africa A Govender --- Oceanographic Research Institute (ORI), South Africa JC Groeneveld --- Oceanographic Research Institute (ORI), South Africa S Willows-Munro --- University of KwaZulu-Natal, South Africa R Cedras --- , South Africa

     DNA barcode reference libraries that link taxonomically verified species records to standardised barcode sequences form the basis for species identification using molecular methods. We conducted an integrated morphology and molecular study of marine copepods collected from the continental shelf of...

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219. 

     Determinants of the effective tax rate: Board composition of South African firms listed on the Johannesburg Stock Exchange

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Cecileen Greeff --- School of Accountancy, Stellenbosch University, South Africa

     Motivation: Numerous international studies have been conducted to determine the effect of board composition on tax aggressiveness, and ultimately the effective tax rate (ETR) of firms, but to the best of the author's knowledge, no similar research from a South...

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220. 

     Untangling the Magelonidae (Annelida: Polychaeta) of southern Africa, including the description of a new species

     Item type: Journal Article • Journal: African Zoology • Authors: Kate Mortimer --- Amgueddfa Cymru-Museum Wales, United Kingdom Dylan T Clarke --- Iziko Museums of South Africa, South Africa

     ‘A monograph on the Polychaeta of Southern Africa’ by J. H. Day, published in 1967 and covering over 700 species, was considered an essential reference text for marine biologists. Nonetheless, despite the major contribution it has made, we now know...

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221. 

     A new species of Malacoceros (Annelida, Polychaeta, Canalipalpata, Spionidae) from urban waters in Gabon

     Item type: Journal Article • Journal: African Zoology • Authors: Nicolas Lavesque --- Université de Bordeaux, CNRS, Bordeaux INP, EPOC, France Aimé Roger Nzigou --- Université des Sciences et Techniques de Makusu (USTM), Gabon Guillemine Daffe --- Université de Bordeaux, Observatoire Aquitain des Sciences de l’Univers, France Johann Ludovic Martial Happi --- Université des Sciences et Techniques de Makusu (USTM), Gabon Geon Hyeok Lee --- National Institute of Biological Resources, Seo-gu, Korea Karin Meißner --- Senckenberg am Meer, Deutsches Zentrum für Marine Biodiversitätsforschung (DZMB), Germany

     A new species of Malacoceros is described from estuarine equatorial waters in Libreville (Gabon, West Africa). During a recent environmental study aimed to assess the urban impact on an estuarine ecosystem near Libreville, the collection of sediment samples from the...

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222. 

     Eunicid polychaete worms used as bait with particular reference to Australia, South Africa and France; the need for development of management plans based on their biology and ecology

     Item type: Journal Article • Journal: African Zoology • Authors: Pat Hutchings --- Australian Museum Research Institute, Australia Jyothi Kara --- , South Africa Nicolas Lavesque --- CNRS, Université de Bordeaux, Bordeaux INP, EPOC,

     Worldwide, bait worms are collected for recreational and subsistence fishing, and fetch high prices in bait shops. While a variety of polychaete families are collected, we focus only on the “Marphysa” group (Family Eunicidae) occurring in rivers, estuaries and protected...

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223. 

     Morphological and molecular investigation of Scolelepis agilis (Verrill, 1873) (Annelida: Spionidae) from beaches of the Atlantic coast of North America

     Item type: Journal Article • Journal: African Zoology • Authors: Corey Bonavia --- Hofstra University, United States Maureen Krause --- Hofstra University, United States Jason Williams --- Hofstra University, United States

     Polychaete worms of the genus Scolelepis are one of the most abundant members of beach ecosystems worldwide. Along the Atlantic coast of North America, specimens of Scolelepis inhabiting high-energy beaches have long been erroneously identified as the European species Scolelepis...

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224. 

     Review of Arctic and Pacific Marenzelleria (Annelida: Spionidae), with new records and comments on Spio gorbunovi Averincev, 1990

     Item type: Journal Article • Journal: African Zoology • Authors: Vasily I Radashevsky --- , Russia Victoria V Pankova --- , Russia

     Here we summarise and map available records of the spionid polychaetes Marenzelleria spp. from the Arctic and Pacific Oceans based on morphology and analysis of sequences of five gene fragments (COI, 16S, 18S, 28S and Histone 3). We define for...

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225. 

     Lumbrineris magalhaensis Kinberg, 1865 (Annelida: Lumbrineridae) revealed as two indigenous species in South Africa

     Item type: Journal Article • Journal: African Zoology • Authors: Adri van Niekerk --- Stellenbosch University, South Africa Jyothi Kara --- Iziko South African Museum, South Africa Arturo Alvarez-Aguilar --- Stellenbosch University, South Africa Carol A Simon --- Stellenbosch University, South Africa

     Lumbrineris magalhaensis Kinberg, 1865 (Annelida: Lumbrineridae) is a marine polychaete worm that was first described from the Magellan Strait, Chile; thereafter it was also reported in sub-Antarctic, temperate and tropical regions, where it was likely misidentified. In South African waters,...

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226. 

     Influence of physico-chemical parameters on benthic macroinvertebrate community dynamics in Isiukhu River, Kenya

     Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: Emmanuel Mzungu --- Kenya Fisheries Service (Western Region), Kenya William A Shivoga --- Masinde Muliro University of Science and Technology, Kenya Dorothy K Lukhabi --- Africa Centre of Excellence in Coastal Resilience (ACECoR), Ghana Anthony W Sifuna --- Masinde Muliro University of Science and Technology, Kenya

     The current study investigated the influence of physico-chemical parameters on macroinvertebrates distribution, abundance and diversity throughout the Isiukhu River. The sampling sites were selected along the Isiukhu River based on distinct land use types at the upstream, midstream and downstream...

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227. 

     Naming South African frogs and reptiles in nine Indigenous languages

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Fortunate M Phaka --- African Amphibian Conservation Research Group, Unit for Environmental Sciences and Management, North-West University, South Africa Jean Hugé --- Hasselt University, Centre for Environmental Sciences, Research Group Zoology: Biodiversity and Toxicology, Belgium Fortune Ravhuanzwo --- African Amphibian Conservation Research Group, Unit for Environmental Sciences and Management, North-West University, South Africa Maarten PM Vanhove --- Hasselt University, Centre for Environmental Sciences, Research Group Zoology: Biodiversity and Toxicology, Belgium Louis H du Preez --- African Amphibian Conservation Research Group, Unit for Environmental Sciences and Management, North-West University, South Africa

     Scientific taxonomy, as a standardised means of communicating about wildlife, might have limited use or relevance for wildlife conservation stakeholders with minimal understanding of scientific names. Indigenous language names can improve species-specific communication with non-expert conservation stakeholders due to their...

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228. 

     An exploratory study on supplier acceptance of and engagement in a national tax lottery designed to improve tax compliance

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Anculien Schoeman --- University of Pretoria, Department of Taxation, Republic of South Africa

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229. 

     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 Africa

     Purpose: 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.

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230. 

     A comprehensive phylogeny of night adders (Causus)

     Item type: Journal Article • Journal: African Journal of Herpetology • Authors: Krystal A Tolley --- University of Johannesburg, South Africa Jody M Barends --- University of Johannesburg, South Africa Eli Greenbaum --- University of Texas at El Paso, USA Werner Conradie --- Port Elizabeth Museum (Bayworld), South Africa

     African night adders (Causus) are an enigmatic group of viperid snakes in the subfamily Viperinae. These snakes have a suite of unusual characters atypical of other species of vipers (e.g., oviparous reproduction, round pupils) but are firmly placed within the...

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231. 

     Investigation on the foraging ecology of black crowned cranes at Lake Tana, Ethiopia, in the context of climate change impacts

     Item type: Journal Article • Journal: African Journal of Aquatic Science • Authors: SA Zelelew --- Bahir Dar University, Ethiopia C Relton --- , South Africa

     There are significant gaps in understanding the food resources of the black crowned crane in the Lake Tana wetlands. This study examined macroinvertebrates in crane habitats, investigated the impact of rainfall on macroinvertebrates in relation to pollution tolerance, and identified...

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232. 

     Silvicultural management strategies for climate change mitigation with the focus on plantation forests

     Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Ben du Toit --- Stellenbosch University, South Africa

     This technical note explores several practical actions whereby short-rotation plantation forests in warm climates can be managed for increased resilience in the face of climate change. It includes landscape level issues such as ecosystem resilience, limiting the invasive tendencies of...

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233. 

     Assessment of the movement behaviour of dusky kob Argyrosomus japonicus along the coast of South Africa using 39 years of tag-recapture data from a voluntary tagging project

     Item type: Journal Article • Journal: African Journal of Marine Science • Authors: T Knight --- Rhodes University, South Africa M Farthing --- Rhodes University, South Africa A Winkler --- Rhodes University, South Africa BQ Mann --- Rhodes University, South Africa A-R Childs --- Rhodes University, South Africa WM Potts --- Rhodes University, South Africa

     The dusky kob Argyrosomus japonicus (family Sciaenidae) is a large-sized estuarine-dependent fish of high fisheries importance, with only ∼1.3% of the pristine stock remaining due to overexploitation, habitat loss and mismanagement. Its conservation is complicated by the species’ cryptic morphology...

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234. 

     An evaluation of tax compliance among small businesses

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Mphagahlele O. Ndlovu --- University of, South Africa Daniel P. Schutte --- North-West University, South Africa

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235. 

     Idioms in transition: isiZulu idiomatic expressions used in the taxi industry

     Item type: Journal Article • Journal: South African Journal of African Languages • Authors: Sineliso Lindokuhle Thabede --- SANTS Private Higher Education Institution, South Africa Dumisani Ephraim Khumalo --- University of South Africa, South Africa

     This study analyses the historical development of isiZulu idiomatic expressions, specifically their expression in the KwaZulu-Natal minibus taxi industry, tracing their evolution from primarily oral traditions to modern visual expressions visible on exteriors and interiors of taxis. Using a hermeneutic...

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236. 

     Encouraging tax compliance of small business owners in South Africa through nudging

     Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Nompumelelo Monageng --- University of Pretoria, South Africa

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237. 

     On asymptotically almost periodic mild solutions of chemotaxis-fluid systems on bounded domains

     Item type: Journal Article • Journal: Quaestiones Mathematicae • Authors: Dam Thi Ngoc Van --- Division of Mathematics, Banking Academy of Vietnam, Vietnam Tran Minh Nguyet --- Department of Mathematics, Thang Long University, Vietnam Pham Truong Xuan --- Thang Long University, Vietnam

     We study the well-posedness and exponential stability of almost periodic (AP-) and asymptotically almost periodic (AAP-) mild solutions for the chemotaxis-Navier-Stokes systems on a bounded domain Ω ⊂ ℝd (d ⩾ 2) with the smooth boundary. Our strategy is: we...

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