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This article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63 SATC 483) (‘Woulidge’) to limit the application of section 7(3) of the Income Tax Act (‘the Act’). It is proposed in this article that Woulidge would also apply to the provisions of section 7(5) and paragraphs 69 and 70 of the Eighth Schedule to the Act. The approach proposed is illustrated by means of examples. The approach adopted by the Commissioner for the South African Revenue Service is also discussed. A conclusion is drawn regarding the practicality of applying Woulidge in the light of the examples.

So What’s New? is a play that centres on the lives of four female characters, Dee, her daughter Mercedes, Thandi and Pat. The play text provides a structural oppressive and gender specific framework exposing a social, political and economic background which demonstrates how African women used the informal sector in order to survive economically. It also provides a discussion about mothers and daughters and sexual activity. As the play progresses Mercedes talks to Thandi about the harm of selling illegal drugs to young people. The play centres on the impact of these relationships on the women and how they deal with their problems and fears. In this play African women’s experiences are not peripheral but are brought to the fore and celebrated with humour, pathos and admiration. Dike uses the play text to juxtapose two very different images of South Africa. One is the background of violence (perpetrated mainly by males) and the other is the lives of three women and one young girl centred round The Bold and The Beautiful, a soap opera (a feminine genre). Dike used the lives and stories of three women on which to base her play. All three women are independent and obsessed with the soap The Bold and The Beautiful. Dee’s daughter, Mercedes, is a schoolgirl who is politically aware and her boyfriend, Victor, is a political activist. These two characters provide the political background that underpins the fighting and the continuation of the struggle. By locating the play in a shebeen Dike is acknowledging the important role shebeens play in their communities.

The purpose of this study is to match appropriate friction coefficients for subway operational vehicles, considering the dynamic variations of wheel profile wear.

This study combines experimental testing and numerical simulation to investigate the influence of wheel profile wear coupled with the friction coefficient on the vehicle dynamic response.

For the test route in this paper, it is recommended to control the friction coefficient on straight sections between 0.25 and 0.3, and on curved sections between 0.2 and 0.3. This satisfies the required adhesion coefficient for normal train traction and braking, while also ensuring the straight running performance and curve negotiation performance of the vehicle.

Reasonable friction coefficient ranges are proposed for straight and curved track lines to improve the operational safety and economy of the vehicles. Moreover, this study can provide a theoretical basis and reference direction for developing anti-wear measures for rail vehicles operating on fixed routes.

Considering the wear characteristics of operating vehicles and the dynamic changes in the wear profile, this paper explores the adaptability of different degrees of wheel wear profiles to different friction coefficients. Based on the response characteristics of vehicle dynamics, reasonable lubrication recommendations are proposed for this operating vehicle.

It is well suited for short courses focussed on brand equity or marketing.

This teaching case is specifically aimed at postgraduate students completing a management diploma or a professional development course.

Inverroche, one of South Africa’s first artisianl gins, faces an interesting brand dilemma. By the end of 2016 through a distribution agreement with a large wholesaler, it secures a national footprint and becomes available at all leading retailers, resturants, and bars. The product’s immense growth trajectory attracts the attention of the global drinks conglomerates who see an opportunity to secure market share in the lucrative craft gin segment of the market. Founder Lorna Scott grapples with whether she has made the right choice to sell a majority share of her beloved brand to the global house of brands, Pernod Ricard. In this case, she meets with her sales team to debrief the situation as well as have a heart-to-heart with Alex Farnell, general manager of sales and marketing. The case looks at the Inverroche brand in detail, what it represents, and why it resonates so intrinsically with consumers. However, Scott and Farnell differ in opinion on the strategic objectives of the brand. Farnell seems to think that the sale to Pernod will not harm the brand, but Scott is torn. How does a niche artisinal brand scale? Can a brand remain authentic when it does scale? Is there any commercial sense in remaining artisinal? Is an artisinal brand’s brand equity compromised when it is sold to a corporate house of brands? All of these questions relate to whether a brand can remain authenthically artisinal amidst a corporate acquisition.

To identify the challenges of growing an artisinal brand

To identify the challenges of achieving scale as well as the marketing and commercial costs and profits scale represents

To identify how to build a brand that resonates with consumers

To critically assess the link between brand building, distribution, and availability

To analyse the impact of brand architecture on brand equity

An offending taxpayer may plead “extenuating circumstances” in order to reduce the penalty or sanction that may be imposed in terms of section 76(1) of the Income Tax Act. The objective of this article is to examine whether the conduct of the taxpayer before, during and after the commission of an offence (usually tax evasion), in terms of section 76(1) of the Act or of the common law, can affect the level of the penalty or sanction imposed. The conclusion that can be reached is that, in appropriate circumstances, the conduct of the taxpayer can affect the level of a penalty imposed in terms of section 76(1).

Black and Coloured chartered accountants (CAs) are under‐represented in Accounting departments at academic institutions in South Africa. It is generally accepted that this is because of the poor remuneration offered in academia and a general shortage of Black and Coloured CAs. This study, which is based on a questionnaire to CAs, assesses their perceptions of a career in academia. It contrasts these perceptions of and requirements for a career in academia with current employment conditions and makes recommendations about increasing the number of Black and Coloured CAs in academia. These recommendations include increased remuneration and better promotion of the benefits of an academic career.

The purpose of this paper is to report on the findings of completed case studies of two major multi‐channel grocery retailers in South Africa. The aim of the research was to establish the potential that online grocery retail has to undermine traditional retail by decreasing foot traffic and undermining rental income.

The growth of online shopping in the retail sector is a matter of concern for those involved in the development and management of shopping centres. Non‐probability convenience sampling was employed to interview shoppers in the five largest regional shopping centres in Cape Town tenanted by the two major grocery “e‐tailers” in South Africa.

The findings show that the online grocery market is an expanding market segment. Furthermore, diminished foot traffic is likely to affect the ability of smaller retailers to pay turnover rentals. Miller's revised rent model is adapted and used to illustrate the potential savings that may be generated by changing the rent models currently in use.

Future research into exactly what consumers buy online from food retailers needs to be undertaken in order to establish the maximum potential reduction in foot traffic attracted by food anchors.

It is concluded that the South African retail industry is heavily reliant on traditional retail centres and although the loss in rentals resulting from online grocery sales is not currently considerable, it does represent a potential future threat.

The paper speculates about the effects of growth in online buying on rental agreements in shopping centres. The paper would appeal to property investors, property developers and facilities managers.

The purpose of this paper is to study the wear evolution of metro wheels under the conditions of different track sequences, track composition and vehicle load and then to predict wheel wear and to guide its maintenance.

By using the SIMPACK and MATLAB software, numerical simulation analysis of metro wheel wear is carried out based on Hertz theory, the FASTSIM algorithm and the Archard model. First of all, the vehicle dynamics model is established to calculate the motion relationship and external forces of wheel-rail in the SIMPACK software. Then, the normal force of wheel-rail is solved based on Hertz theory, and the tangential force of wheel-rail is calculated based on the FASTSIM algorithm through the MATLAB software. Next, in the MATLAB software, the wheel wear is calculated based on the Archard model, and a new wheel profile is obtained. Finally, the new wheel profile is re-input into the vehicle system dynamics model in the SIMPACK software to carry out cyclic calculation of wear.

The results show that the setting order of different curves has an obvious influence on wear when the proportion of the straight track and the curve is fixed. With the increase in running mileage, the severe wear zone is shifted from tread to flange root under the condition of the sequence-type track, but the wheel wear distribution is basically stable for the unit-type track, and their wear growth rates become closer. In the tracks with different straight-curved ratio, the more proportion the curved tracks occupy, the closer the severe wear zone is shifted to flange root. At the same time, an increase in weight of the vehicle load will aggravate the wheel wear, but it will not change the distribution of wheel wear. Compared with the measured data of one city B type metro in China, the numerical simulation results of wheel wear are nearly the same with the measured data.

These results will be helpful for metro tracks planning and can predict the trend of wheel wear, which has significant importance for the vehicle to do the repair operation. At the same time, the security risks of the vehicle are decreased economically and effectively.

At present, many scholars have studied the influence of metro tracks on wheel wear, but mainly focused on a straight line or a certain radius curve and neglected the influence of track sequence and track composition. This study is the first to examine the influence of track sequence on metro wheel wear by comparing the sequence-type track and unit-type track. The results show that the track sequence has a great influence on the wear distribution. At the same time, the influence of track composition on wheel wear is studied by comparing different straight-curve ratio tracks; therefore, wheel wear can be predicted integrally under different track conditions.

Pre‐1994 apartheid laws had a marked impact on urban land use patterns in South Africa. A new government came into power in 1994 and the Group Areas Act had been abolished. The resultant integration of residential suburbs was initially slow, but is occurring at an increasing rate. In this paper, relocation patterns in Johannesburg and Pretoria are analysed. Analysis of the process indicates that the socio‐economic status and the affordability levels of the home‐buyer will drive the relocation process. Integration levels will initially be highest in low‐ and middle‐income residential areas. Shopping centres in certain areas had to change their products and tenant mix to cater for the specific needs of new black residents, while the increasing integration of residential areas will also have an impact on the location of office firms. Attention is drawn to certain similarities with the process of residential integration in the USA.