Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to r...Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as ＂ground-breaking＂ public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a ＂developing＂ nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.展开更多
A deterministic approach is frequently used in engineering design. In this quantitative design methodology, a safety factor, which is typically a strength-to-stress ratio, is derived as an index for the stability asse...A deterministic approach is frequently used in engineering design. In this quantitative design methodology, a safety factor, which is typically a strength-to-stress ratio, is derived as an index for the stability assessment of the engineering design. In underground coal mining applications such as pillar design,however, the inputs of pillar design are variables. This is widely overlooked in the deterministic approach. A probabilistic approach assessing the probability of failure or reliability of a system might be an alternative to the conventional quantitative methodology. This approach can incorporate the degree of uncertainty and deviations of variables and provide more versatile and reliable results. In this research, the reliability of case histories from stable and failed pillars of South Africa presented by Merwe and Mathey is examed. The updated Salamon and Munro strength formula(S-M formula) and Merwe and Mathey strength formula(M-M formula) are evaluated through a probabilistic approach. It is concluded that stable pillar cases have a reliability value greater than 0.83 while the reliability value of failed pillar cases are slightly larger than 0.50. There seems to be a positive relation between safety factor and reliability. The reliability of a pillar increases with pillar width but decreases with depth of cover, pillar height and entry width. The reliability analysis also confirms that M-M strength formula has a better distinction between the stable and failed pillar cases.展开更多
For many years now, scholars or researchers have been advocating for an androgynous or all-embracing （multicultural） approach in teaching and learning of musical arts and other performing arts at universities, perfo...For many years now, scholars or researchers have been advocating for an androgynous or all-embracing （multicultural） approach in teaching and learning of musical arts and other performing arts at universities, performing arts centres and other institutions. This article discusses the study and teaching situation of musical arts in South Africa, based on the research of nine institutions of higher learning. The major objective of this article therefore is to explore the extent to which South African institutions of higher learning and performing arts centres have incorporated the arts and culture of the historically marginalised people of South Africa in their respective curricula. From the results, it points out that music departments at South African institutions of higher learning have not yet fully transformed their programmes away from European models to programmes that affirm and embrace all the musical styles and genres practiced in the country. The article provides an advocacy for a strong androgynic approach in the study and teaching of performing arts in South Africa： the incorporation of both African indigenous and Western art forms in the respective curricula.展开更多
South Africa is facing enormous financial, environmental and social challenges posed by abandoned mines. This investigation focused on field verification of 850 abandoned mines and associated rehabilitation challenges...South Africa is facing enormous financial, environmental and social challenges posed by abandoned mines. This investigation focused on field verification of 850 abandoned mines and associated rehabilitation challenges in the Limpopo Province. The investigations included desktop studies, standardised field-based ranking system and sampling. The waste material samples were analysed using XRF （X-ray fluorescence spectrometry） at the Council for Geoscience Laboratory. Approximately 5% of 850 abandoned mines in the Limpopo Province require urgent rehabilitation either due to high concentrations of metals from mine dumps or presence of open shafts. For example, copper concentrations at Messina and Spoedwel were 9,719 ppm and 56,160 ppm, respectively. Birthday Gold Mine in Giyani area is characterised by un-safe open shafts and un-stable grounds which poses safety problems and limits the future land-use. Although these investigations have been conducted, it is not possible to rehabilitate all abandoned mines mainly due to limited financial resources. The abandoned mines close to human settlement are given priority due to their immediate threat to people. This study recommends that rehabilitation of abandoned mines should take cognisance of the sustainable future land use that will favour the creation of jobs and nature conservation.展开更多
In South Africa, the nuclear forensics approach and its functions hosted and managed by Necsa, in support of any nuclear security investigations, start from the incident scene when the nuclear or radioactive material ...In South Africa, the nuclear forensics approach and its functions hosted and managed by Necsa, in support of any nuclear security investigations, start from the incident scene when the nuclear or radioactive material （that is out of regulatory control） is being handled and handed over to Necsa Emergency Control Centre by the South African law enforcement agencies in the presence of NOMS Department official. The main objective of this approach is to increase the credibility status of the chain of custody on the handling of the material during incident （crime） scene management process （for both nuclear forensics and traditional forensic evidence collection） and its transportation from the scene to the suitable storage facility at Necsa. Aspects to be looked into during the response process include interactions between law enforcement agencies, Necsa relevant departments and the National Nuclear Regulator of South Africa. This paper focuses on the entire whole response process and associated prior arrangements, in order to show and provide a set of requirements attached to the material, the scope of critical relevant technical and law enforcement information that to be acquired by all parties involving and participating in the nuclear/radiological incident or event response process before the material is authorized for storage at a suitably qualified Necsa＇s nuclear forensics, which is dedicated storage facility on Pelindaba site.展开更多
In keeping with the need for skills development and increased demand by business for more robust systems to develop staff, innovative ways for the development of human capital would need to be found. The current role ...In keeping with the need for skills development and increased demand by business for more robust systems to develop staff, innovative ways for the development of human capital would need to be found. The current role of workplace learning would need to align to job and qualification requirements. Organisations would need to explore the development of Corporate Qualifications Frameworks to quantity skills needs. In the process, attention has to be paid to creat contextual awareness as well as a sense of purpose for learners. In essence, an integrated educational model that should be more flexible, more adaptable, and more effective, serving the needs of society at large should be considered. Care should be taken to build frameworks and models that address both the productive needs of organisations, whilst at the same time, ensuring the engagement of individuals. These frameworks should entice the employee to participate in a self-development process that benifits the organisation. Corporates should address the aspirations of individuals and plan more rewarding careers for staff. Employees should have a clear path for development and growth. Through collective effort, all particpants would benefit.展开更多
文摘Auditor independence provisions enshrined in the Sarbanes-Oxley Act （SOX） were promulgated in 2002 in response to the Errron-Anderson scandal leading to a diminution of trust in the audit profession. In seeking to regulate auditor independence in the name of investor protection, SOX has been heralded as ＂ground-breaking＂ public interest reform. Ironically, when one considers the substance of these reforms and contrasts them with the situation prevailing in South Africa, a different impression results. Despite the fact that South Africa is classified as a ＂developing＂ nation and one which has only recently transitioned to democracy, many of the auditor independence principles legislated under SOX have been part of generally accepted practice in South Africa since the 1950s. Accordingly, SOX may not be the progressive example of auditor regulation that it is generally perceived to be.
基金supported by the National Natural Science Foundation of General Programs of China (Nos. 51574244, 51674264 and 51674243)
文摘A deterministic approach is frequently used in engineering design. In this quantitative design methodology, a safety factor, which is typically a strength-to-stress ratio, is derived as an index for the stability assessment of the engineering design. In underground coal mining applications such as pillar design,however, the inputs of pillar design are variables. This is widely overlooked in the deterministic approach. A probabilistic approach assessing the probability of failure or reliability of a system might be an alternative to the conventional quantitative methodology. This approach can incorporate the degree of uncertainty and deviations of variables and provide more versatile and reliable results. In this research, the reliability of case histories from stable and failed pillars of South Africa presented by Merwe and Mathey is examed. The updated Salamon and Munro strength formula(S-M formula) and Merwe and Mathey strength formula(M-M formula) are evaluated through a probabilistic approach. It is concluded that stable pillar cases have a reliability value greater than 0.83 while the reliability value of failed pillar cases are slightly larger than 0.50. There seems to be a positive relation between safety factor and reliability. The reliability of a pillar increases with pillar width but decreases with depth of cover, pillar height and entry width. The reliability analysis also confirms that M-M strength formula has a better distinction between the stable and failed pillar cases.
文摘For many years now, scholars or researchers have been advocating for an androgynous or all-embracing （multicultural） approach in teaching and learning of musical arts and other performing arts at universities, performing arts centres and other institutions. This article discusses the study and teaching situation of musical arts in South Africa, based on the research of nine institutions of higher learning. The major objective of this article therefore is to explore the extent to which South African institutions of higher learning and performing arts centres have incorporated the arts and culture of the historically marginalised people of South Africa in their respective curricula. From the results, it points out that music departments at South African institutions of higher learning have not yet fully transformed their programmes away from European models to programmes that affirm and embrace all the musical styles and genres practiced in the country. The article provides an advocacy for a strong androgynic approach in the study and teaching of performing arts in South Africa： the incorporation of both African indigenous and Western art forms in the respective curricula.
文摘South Africa is facing enormous financial, environmental and social challenges posed by abandoned mines. This investigation focused on field verification of 850 abandoned mines and associated rehabilitation challenges in the Limpopo Province. The investigations included desktop studies, standardised field-based ranking system and sampling. The waste material samples were analysed using XRF （X-ray fluorescence spectrometry） at the Council for Geoscience Laboratory. Approximately 5% of 850 abandoned mines in the Limpopo Province require urgent rehabilitation either due to high concentrations of metals from mine dumps or presence of open shafts. For example, copper concentrations at Messina and Spoedwel were 9,719 ppm and 56,160 ppm, respectively. Birthday Gold Mine in Giyani area is characterised by un-safe open shafts and un-stable grounds which poses safety problems and limits the future land-use. Although these investigations have been conducted, it is not possible to rehabilitate all abandoned mines mainly due to limited financial resources. The abandoned mines close to human settlement are given priority due to their immediate threat to people. This study recommends that rehabilitation of abandoned mines should take cognisance of the sustainable future land use that will favour the creation of jobs and nature conservation.
文摘In South Africa, the nuclear forensics approach and its functions hosted and managed by Necsa, in support of any nuclear security investigations, start from the incident scene when the nuclear or radioactive material （that is out of regulatory control） is being handled and handed over to Necsa Emergency Control Centre by the South African law enforcement agencies in the presence of NOMS Department official. The main objective of this approach is to increase the credibility status of the chain of custody on the handling of the material during incident （crime） scene management process （for both nuclear forensics and traditional forensic evidence collection） and its transportation from the scene to the suitable storage facility at Necsa. Aspects to be looked into during the response process include interactions between law enforcement agencies, Necsa relevant departments and the National Nuclear Regulator of South Africa. This paper focuses on the entire whole response process and associated prior arrangements, in order to show and provide a set of requirements attached to the material, the scope of critical relevant technical and law enforcement information that to be acquired by all parties involving and participating in the nuclear/radiological incident or event response process before the material is authorized for storage at a suitably qualified Necsa＇s nuclear forensics, which is dedicated storage facility on Pelindaba site.
文摘In keeping with the need for skills development and increased demand by business for more robust systems to develop staff, innovative ways for the development of human capital would need to be found. The current role of workplace learning would need to align to job and qualification requirements. Organisations would need to explore the development of Corporate Qualifications Frameworks to quantity skills needs. In the process, attention has to be paid to creat contextual awareness as well as a sense of purpose for learners. In essence, an integrated educational model that should be more flexible, more adaptable, and more effective, serving the needs of society at large should be considered. Care should be taken to build frameworks and models that address both the productive needs of organisations, whilst at the same time, ensuring the engagement of individuals. These frameworks should entice the employee to participate in a self-development process that benifits the organisation. Corporates should address the aspirations of individuals and plan more rewarding careers for staff. Employees should have a clear path for development and growth. Through collective effort, all particpants would benefit.
