Browsing by Subject "Distribution"

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    Open Access
    Attempting to limit the attribution of capital gains
    (2005) West, C; Roeleveld, J
    Paragraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (‘the Act’) were inserted to perform the same function as that of section 7, namely to attribute income in cases in which the taxpayer has disposed of that source of income by means of donation, settlement or other disposition. Paragraph 73 of the Eighth Schedule to the Act was inserted to limit the total amount that is attributed to the donor in a year in which both income (in terms of section 7) and a capital gain (in terms of the attribution paragraphs 68 to 72) are to be attributed. The unclear construction of the section and, it is submitted, the inaccurate interpretation of this paragraph by the South African Revenue Services (‘SARS’) has made it difficult to interpret this paragraph. This article attempts to evaluate prevailing legal precedent and to apply such precedent to the paragraphs on attribution in order to arrive at an appropriate interpretation of paragraph 73. The approach adopted by SARS is also examined in the light of the above interpretation and application of prevailing legal precedent. Lastly, amendments to the legislation are proposed to clarify the legislation and to provide a structured approach in the consideration of the intention of the legislature.
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    Open Access
    Conjugated linoleic acid versus high-oleic acid sunflower oil: effects on energy metabolism, glucose tolerance, blood lipids, appetite and body composition in regularly exercising individuals
    (2007) Lambert, Estelle V; Goedecke, Julia H; Bluett, Kerry; Heggie, Kerry; Claassen, Amanda; Rae, Dale E; West, Sacha; Dugas, Jonathan; Dugas, Lara; Meltzer, Shelly; Charlton, Karen; Mohede, Inge
    The aim of this study was to measure the effects of 12 weeks of conjugated linoleic acid (CLA) supplementation on body composition, RER, RMR, blood lipid profiles, insulin sensitivity and appetite in exercising, normal-weight persons. In this double-blind, randomised, controlled trial, sixty-two non-obese subjects (twenty-five men, thirty-seven women) received either 3.9 g/d CLA or 3.9 g high-oleic acid sunflower oil for 12 weeks. Prior to and after 12 weeks of supplementation, oral glucose tolerance, blood lipid concentrations, body composition (dual-energy X-ray absorptiometry and computerised tomography scans), RMR, resting and exercising RER and appetite were measured. There were no significant effects of CLA on body composition or distribution, RMR, RER or appetite. During the oral glucose tolerance tests, mean plasma insulin concentrations (0, 30, 120 min) were significantly lower (P= 0.04) in women who supplemented with CLA (24.3 (SD 9.7) to 20.4 (SD 8.5) microU/ml) compared to high-oleic acid sunflower oil control (23.7 (SD 9.8) to 26.0 (SD 8.8) microU/ml). Serum NEFA levels in response to oral glucose were attenuated in both men and women in the CLA (P=0.001) compared to control group. However, serum total cholesterol and LDL-cholesterol concentrations decreased in both groups and HDL-cholesterol concentrations decreased in women over 12 weeks (P=0.001, P=0.02, P=0.02, respectively). In conclusion, mixed-isomer CLA supplementation had a favourable effect on serum insulin and NEFA response to oral glucose in non-obese, regularly exercising women, but there were no CLA-specific effects on body composition, energy expenditure or appetite.
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    Open Access
    Megalyridia capensis (Hymenoptera: Megalyridae: Megalyridiini) a relict species endemic to South Africa
    (2009) Van Noort, Simon; Shaw, Scott
    Numerous further specimens of the monotypical megalyrid species Megalyridia capensis Hedqvist have recently been collected from diverse habitats encompassing a distributional range of more than 800 km in South Africa. The male of M. capensisis recorded for the first time. We provide high-quality Numerous further specimens of the monotypical megalyrid species Megalyridia capensis Hedqvist have recently been collected from diverse habitats encompassing a distributional range of more than 800 km in South Africa. The male of M. capensisis recorded for the first time. We provide high-quality images of both sexes and a key to genera of Megalyridae occurring in the Afrotropical region. Online keys are available at: http://www.waspweb. org/Megalyroidea/Megalyridae/Keys/index.htm. The biogeography of this relict species is discussed.