PROPERTY TAX: THE SOUTH AFRICAN AND KWAZULU-NATAL EXPERIENCE

2014 ◽  
Author(s):  
Joey Krishnan ◽  
Roshinee Naidoo ◽  
Greg Cowden
2013 ◽  
pp. 532-538 ◽  
Author(s):  
Muhammad Kadwa ◽  
Carel N Bezuidenhout

The Eston Sugar Mill is the newest in the South African KwaZulu-Natal sugar belt. Like most other mills, it can be argued that there are inefficiencies in the supply chain due to systematic issues, which reduce optimum performance. It was alleged that mill processes are slowed, or stopped, on Sundays, Mondays, as well as some Tuesdays and Wednesdays, due to pay-weekends, because of the associated cutter absenteeism. This increases the length of the milling season (LOMS), increases milling costs and reduces the average cane quality for the season. Data on cane deliveries to the Eston Mill, over a period of five seasons, were analysed to study the magnitude of the problem. It was statistically verified that cane shortages occur immediately after payweekends and it was conservatively estimated that cutter absenteeism occurs between 25–29 days per season, which increases the LOMS by six to ten days. The associated cost of this problem equated to an average of US$159,500 (approximately EUR120,000) per milling season. In this paper, an alternative harvesting system scenario is suggested, assuming that mechanical harvesters be used after a pay-weekend, to mitigate the impacts of cutter shortages. However, the solution is calculated to be risky. When the cost of new equipment was considered, only two of the five seasons were able to justify the associated costs.


Obiter ◽  
2014 ◽  
Author(s):  
Darren Subramanien

In what is the first case of its kind that to have come before the South African courts the shareholders in Pinfold v Edge to Edge Global Investments Ltd (2014 (1) SA 206 KZD) were granted permission by the KwaZulu Natal High Court (Durban) to wind up Edge to Edge Global Investments, a public company on allegations of fraud committed by the directors of the company. The application was brought before the court in terms of section 81(1)(e) of the Companies Act 71 of 2008. The decision is significant as it provides insight as to what the courts would consider to be fraudulent, illegal and a misuse or waste of the company's assets by the directors of a company, and what the shareholders of a company need to prove in order to be successful in an application based on section 81(1)(e) of the Act.


Bothalia ◽  
2009 ◽  
Vol 39 (2) ◽  
pp. 177-183 ◽  
Author(s):  
L. Gugliemone ◽  
L. Gallo ◽  
M. Meregalli ◽  
G. F. Smith ◽  
E. Figueiredo

The taxa belonging to the genus Aloe published in Synopsis methodica stirpium horti regii taurinensis (Allioni 1760) and in Auctarium ad synopsim meihodicam stirpium horti regii taurinensis (Allioni 1773) were examined. The protologues of Aloe maculata All. and A. verrucosospinosa All. are analysed and lectotypes designated. The homonymy of A. succotrina All. w ith A. succotrina Weston (1770) is recognized, and the lectotype o f this last name designated. Epitypes are selected to fix the application of all three names. Short differential diagnoses o f the three species are given and their distribution ranges discussed; distribution maps based on specimens held in the South African National Herbarium (PRE), KwaZulu-Natal Herbarium (NH). Compton Herbarium (NBG) and the South African Museum Collection (SAM) held in NBG are provided.


2003 ◽  
Vol 29 (4) ◽  
Author(s):  
L. Wiese ◽  
S. Rothmann ◽  
K. Storm

The objective of this research was to determine the relationship between coping, stress and burnout in the South African Police Service. A survey design was used. The study population (N = 257) consisted of police personnel in Kwazulu-Natal. The COPE, Police Stress Inventory and Maslach Burnout Inventory – General Survey (MBI-GS), were used as measuring instruments. Structural equation analysis showed that job demands (as stressors) are associated with exhaustion. Passive coping strategies contributed to exhaustion and cynicism, while seeking emotional support led to lower exhaustion. Exhaustion contributed to cynicism. Stress because of a lack of resources, active coping strategies and not coping passively seem to impact on professional efficacy. Opsomming Die doelstelling van hierdie navorsing was om die verband tussen coping, stres en uitbranding binne die Suid-Afrikaanse Polisiediens te ondersoek. ’n Opname-ontwerp is gebruik. Die studiepopulasie (N = 257) het bestaan uit polisiepersoneel in Kwazulu-Natal. Die COPE, die Polisiestres-Opname en die Maslach-uitbrandingsvraelys – Algemene Opname (MBI-GS) is as meetinstrumente gebruik. Strukturele vergelykingsmodellering het aangetoon dat werkseise (as stressore) geassosieer word met uitputting. Passiewe coping- strategieë het bygedra tot uitputting en sinisme, terwyl die soeke na emosionele ondersteuning tot laer uitputting gelei het. Uitputting het tot sinisme bygedra. Stres a.g.v. ’n tekort aan hulpbronne (invers), aktiewe coping-strategieë en passiewe coping-strategieë (invers) blyk ’n uitwerking op professionele doeltreffendheid te hê.


Zootaxa ◽  
2019 ◽  
Vol 4577 (2) ◽  
pp. 361
Author(s):  
JIŘÍ JANÁK

A revision of the south African genus Neopimus Özdikmen, Demir & Türkeş, 2008 is presented. Based on revision of the type and additional material, three species are recognised. The genus Neopimus is redescribed and all species are described or redescribed and illustrated, two of them for the first time: Neopimus capensis Janák, sp. nov., from Eastern Cape Province, South Africa and N. zulu Janák, sp. nov., from KwaZulu-Natal Province, South Africa. The distribution of the genus is mapped and a key of species is presented. 


Zootaxa ◽  
2006 ◽  
Vol 1277 (1) ◽  
pp. 39 ◽  
Author(s):  
DAVID A. BARRACLOUGH

The South African Nemestrinidae are reviewed. Regional family characteristics, biology and the importance of long-proboscid species in pollination biology are discussed. Long-proboscid species (proboscis 15 mm or longer) are important pollinators in most provinces, but particularly in the Western Cape; all have specialised pollination interactions with long-tubed flower species. Five pollination guilds centered on long-proboscid species are briefly discussed.        A detailed, annotated key to the six genera is presented; in it particular attention is given to the problematic distinction between Prosoeca Schiner and Stenobasipteron Lichtwardt. A checklist of all described species considered to have a South African provenance is provided. A total of 43 described species is recorded in the following genera: Moegistorhynchus Macquart (4 species); Prosoeca (35 species); Stenobasipteron (1 species); Atriadops Wandolleck (1 species); Nycterimyia Lichtwardt (1 species); Trichopsidea Westwood (1 species).        Moegistorhynchus is restricted to the west coast (Western Cape, Northern Cape). Three of its species have a remarkably elongate proboscis, the best known and most widespread being M. longirostris (Wiedemann, 1819). Its proboscis reaches 90 to 100 mm in length in some specimens, this being the longest proboscis of all known Diptera. Two new species have been identified in the fauna.        Prosoeca dominates the fauna, and is the only genus likely to be represented in all nine provinces. It appears to occur in all habitats except closed-canopy forest. Prosoeca major Bezzi, 1924 is newly synonymised with P. robusta Bezzi, 1924. The likely South African provenance of P. nigripes (Macquart, 1840) is confirmed. Nemestrina obscura Westwood, 1835, previously referred to Prosoeca, is considered not to be an Afrotropical species. Prosoeca rhodesiensis Bequaert, 1925a, is recorded from South Africa for the first time.        Although Stenobasipteron is restricted to only one named South African species, namely S. wiedemanni Lichtwardt, 1910 from the Eastern Cape and KwaZulu-Natal, several undescribed species occur in Mpumalanga and Limpopo. Stenobasipteron wiedemanni occurs in closed-canopy forest, but species from Mpumalanga may occur in other habitats such as grassland and savanna.        There are at least two species of Atriadops, one almost certainly being A. vespertilio (Loew, 1858). The genus is recorded from the Western Cape, Eastern Cape, KwaZulu-Natal, Gauteng and Mpumalanga. A taxonomic revision is recommended. Nycterimyia is represented by one species only, namely N. capensis Bezzi, 1924 from KwaZulu-Natal and Limpopo. Trichopsidea is represented by one species, T. costata (Loew, 1858), recorded from North West, Gauteng and Limpopo.


2013 ◽  
Vol 34 (1) ◽  
Author(s):  
Francis Garaba

A survey using questionnaires, observation and interviews was conducted in 2011 to ascertain the collection stewardship strategies of archival repositories with religious archives in Pietermaritzburg. The study concluded that there was a need to establish a religious archives group in order for the voice of ecclesiastical archives to resonate across South Africa. Through this group, it is hoped that there will be greater coordination and networking amongst the archival repositories. The help of associations such as the South African Society of Archivists, the Oral History Association of South Africa and the South African Preservation Group could greatly assist in fostering best practices in archival management. To champion this worthwhile cause, it would be ideal to come up with an Open Day on religious archives to serve as an advocacy platform. These recommendations are made against a backdrop of the poor state of religious archives in Pietermaritzburg, resulting from acute underfunding and which threatens the survival of this record in the long term.


2013 ◽  
Vol 34 (1) ◽  
Author(s):  
Francis Garaba

A survey using questionnaires, observation and interviews was conducted in 2011 to ascertain the collection stewardship strategies of archival repositories with religious archives in Pietermaritzburg. The study concluded that there was a need to establish a religious archives group in order for the voice of ecclesiastical archives to resonate across South Africa. Through this group, it is hoped that there will be greater coordination and networking amongst the archival repositories. The help of associations such as the South African Society of Archivists, the Oral History Association of South Africa and the South African Preservation Group could greatly assist in fostering best practices in archival management. To champion this worthwhile cause, it would be ideal to come up with an Open Day on religious archives to serve as an advocacy platform. These recommendations are made against a backdrop of the poor state of religious archives in Pietermaritzburg, resulting from acute underfunding and which threatens the survival of this record in the long term.


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