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Biodiversity conservation tax incentives were inserted into the Income Tax Act 58 of 1962 in terms of the Revenue Laws Amendment Act 60 of 2008 and are now contained in section 37C. The objectives of this study were to quantify the maximum potential revenue loss, to National Treasury, as a result of these tax incentives granted to landowners in the Western Cape; to identify and discuss alternative policy instruments to encourage conservation; and to investigate the perceptions of landowners in the Western Cape on the tax and alternative incentives available for conservation. The study found that the maximum tax revenue foregone should amount to a tiny percentage of total estimated revenue income for the 2008/2009 fiscal year, while projected future losses could also be insignificant. Landowners prefer direct financial incentives and exemption from property taxes, and contend that direct assistance with conservation activities would also be beneficial. The use of municipal value in the valuation of land would promote objectiveness and consistency. Finally, only a third of the landowners indicated that tax incentives would encourage them to commit more land for conservation.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

The chapter investigates: (1) Do married parents efficiently allocate time to children’s health care? (2) Are parents willing to sacrifice consumption for health improvements at an equal rate for all family members? (3) How does family structure affect health trade-offs parents make? (4) Are parental choices consistent with maximization of a single utility function?

A model is specified focusing on how parents allocate resources between consumption and goods that relieve acute illnesses for family members. Equivalent surplus functions measuring parental willingness to pay to relieve acute illnesses are estimated using data from a stated-preference survey.

Results provide limited support for the prediction that married parents allocate time to child health care according to comparative advantage. Valuations of avoided illness vary between family members and are inconsistent with the hypothesis that fathers’ and mothers’ choices reflect a common utility function.

Prior research on children’s health valuation has relied on a unitary framework that is rejected here. Valuation researchers have focused on allocation of resources between parents and children while ignoring allocation of resources among children, whereas results suggest significant heterogeneity in valuation of health of different types of children and of children in different types of households.

Results may provide a justification on efficiency grounds for policies to provide special protection for children’s health and suggest that benefit–cost analyses of policies affecting health should include separate estimates of the benefits of health improvements for children and adults.

Presents the scientific methodology from the enlarged cybernetical perspective that recognizes the anisotropy of time, the probabilistic character of natural laws, and the entry that the incomplete determinism in Nature opens to the occurrence of innovation, growth, organization, teleology communication, control, contest and freedom. The new tier to the methodological edifice that cybernetics provides stands on the earlier tiers, which go back to the Ionians (c. 500 BC). However, the new insights reveal flaws in the earlier tiers, and their removal strengthens the entire edifice. The new concepts of teleological activity and contest allow the clear demarcation of the military sciences as those whose subject matter is teleological activity involving contest. The paramount question “what ought to be done”, outside the empirical realm, is embraced by the scientific methodology. It also embraces the cognitive sciences that ask how the human mind is able to discover, and how the sequence of discoveries might converge to a true description of reality.

This paper aims to propose a robust kinematic controller based on sliding mode theory designed to solve the trajectory tracking problem and also the formation control using the leader–follower strategy for nonholonomic differential-drive wheeled mobile robots with a PD dynamic controller.

To deal with classical sliding mode control shortcomings, such as the chattering and the requirement of a priori knowledge of the limits of the effects of disturbances, an immune regulation mechanism-inspired approach is proposed to adjust the control effort magnitude adaptively. A simple fuzzy boundary layer method and an adaptation law for the immune portion gain online adjustment are also considered. An obstacle avoidance reactive strategy is proposed for the leader robot, given the importance of the leader in the formation control structure.

To verify the adaptability of the controller, obstacles are distributed along the reference trajectory, and the simulation and experimental results show the effectiveness of the proposed controller, which was capable of generating control signals avoiding chattering, compensating for disturbances and avoiding the obstacles.

The proposed design stands out for the ability to adapt in a case involving obstacle avoidance, trajectory tracking and leader–follower formation control by nonholonomic robots under the incidence of uncertainties and disturbances and also considering that the immune-based control provided chattering mitigation by adjusting the magnitude of the control effort, with adaptability improved by a simple integral-type adaptive law derived by Lyapunov stability analysis.

The cybernetic approach differs significantly from the conventional reductionist methods of natural and biological sciences. Norbert Wiener established the theory of cybernetics as a science of control and communication process in living beings (human and animals) and machines. Dutta Majumder in his Norbert Wiener Award winning paper extended the approach to include integrated complex human machine systems and functions with general systems theory as a unitary science laying the mathematical foundation for unifying observing systems, observed systems and the act of observing as indicated in von Foerster’s concept of second‐order cybernetics. Both from the point of view of ontology and that of epistemology the cybernetic approach now enables computer technology to incorporate artificial intelligence (AI) and expert system (ES) for knowledge based instrumentation for diagnostics and therapy planning. Presents the results of a project for development of a knowledge based framework for combining different modalities of medical image processing such as CT, MR(T₁), MR(T₂), SPECT, PET, USG etc. whichever is relevant for particular pathological investigation for diagnostics and therapeutic planning. Experiments were conducted with (a) Alzheimer’s patient data and (b) detection and grading of malignancy with oncological data for the cancer screening system.

This paper uses the capital asset pricing model to show that, in realistic circumstances, double taxation and differential tax rates on personal and capital-gains income affect corporate stock values and financial policies in non-neutral ways. This non-neutrality holds whenever inflation is uncertain and tax-avoidance activity is neither costless nor riskless. The model also allows us to explore how a series of frequently proposed changes in the interplay of corporate and personal taxes would affect corporate dividend payouts and debt usage. Our analysis clarifies that conscientious efforts to integrate corporate and personal tax rates must make supporting changes in the size and character of capital-gains tax preferences built into the tax code.

Stray currents in the ground are those which have their origin in electrical power and traction systems, as distinct from currents of voltaic origin. The electrical industry is concerned with the control of such stray currents, partly because of its awareness of responsibility towards the authorities operating other underground services, and partly because of its own very large capital investment in underground cables, for which even a low incidence of corrosion would represent a serious economic and operational drawback. The following article is a brief review of the existing techniques for the survey and control of stray current corrosion, cathodic protection being an important method of control.

This study aims to theorize and empirically examine how guanxi in Chinese collectivistic culture affects entrepreneurs to leverage the structural holes they occupy when it comes to promoting knowledge transfer.

To examine the hypotheses, this study used a mixed-methods research approach where quantitative questionnaires and social network analyses were used through 365 Chinese entrepreneurs, and qualitative semistructured interviews were conducted through 50 Chinese entrepreneurs.

In a Chinese entrepreneur’s guanxi network, structural holes will impede knowledge transfer among network members, but guanxi will moderate this impeding effect.

By revealing how “structural hole controllers” become “structural hole fillers” under the moderating influence of guanxi in Chinese collectivistic culture, this study recognizes the different roles that persons who occupy a structural hole play in different situations, which advances structural hole theory. In addition, by exploring how entrepreneurs orchestrate these structural holes to create a strong guanxi network that can be infinitely extended, this study reveals a means to achieve both advantages of bonding and bridging social capital simultaneously, which generates a theoretical contribution to social capital integration.

This study suggests Chinese entrepreneurs to cultivate guanxi to improve their needs in decision-making by giving renqing, returning renqing, earning mianzi and giving mianzi.

By showing how Chinese entrepreneurs leverage their guanxi and structural holes to facilitate knowledge transfer, this study identifies the critical entrepreneurial behavior that promotes business development, thereby contributing to the literature of knowledge management, entrepreneurship and social network.