39624 research outputs found
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The structure study of low-temperature rhombohedral bismuth oxide-based electrolytes
No full textA dissertation submitted in fulfilment of the requirements for the degree of Master of Science, to the Faculty of Science, School of Chemistry, University of the Witwatersrand, Johannesburg, 2025Solid oxide fuel cells (SOFCS) are high-temperature devices, that operate from 800 to 1000 °C. In this work, stabilized bismuth oxide (Bi2O3) is investigated as a potential solid electrolyte for SOFCs. When doping Bi2O3 with suitable metals, an unnatural phase known as the rhombohedral phase can form at intermediate temperatures between 450 and 650 °C. The overall aim of this study was to investigate the formation and conductive properties of the rhombohedral phase of doped Bi2O3. The dopants included lanthanum (La), samarium (Sm) and gadolinium (Gd) at concentrations between 15 mol and 25 mol%. The citric sol-gel method was used for synthesis of materials that were characterized using laboratory and synchrotron powder X-ray diffraction, Raman spectroscopy and Electrochemical impedance spectroscopy. Substitution of Bi2O3 with 25 mol% La, Sm or Gd confirmed that all three substituents predominantly formed the rhombohedral phase at this concentration. However, La has distinct conductive behaviour compared to the other two substituents with a significant conductivity jump at 700 °C. Varying the substituent concentration in Bi(1−)SmO1.5 from 15 to 25 mol% revealed that the least substituted material had the highest conductivity, but was not stable and underwent a phase change at 550 °C. Annealing duration of Bi0.75Sm0.25O1.5 was varied between 5 and 15 hours at 750 °C, which revealed that the time-length of annealing does not have a significant influence on phase or conductivity behaviour. Annealing this same material at two different temperatures, 610 °C and 750 °C, formed different phase compositions at room temperature and had different conductive behaviour. This work provides further insight on how to leverage synthetic and structural conditions to successfully form the rhombohedral phase and improve its conductive behaviour.National Research Foundation (NRF)University of the Witwatersrand, JohannesburgMMM202
Adoption of Artificial Intelligence within the Financial Services Sector in South Africa
No full textA research report submitted in fulfillment of the requirements for the Master of Management in the field of Digital Business, in the Faculty of Commerce Law and Management, Wits Business School, University of the Witwatersrand, Johannesburg, 2025Artificial Intelligence (AI) I involves the development of computer software systems that simulate human intelligence. Institutional adoption of AI technology has grown exponentially due to its disruptive potential towards traditional financial sector processes. AI applications have played a positive role in the financial services sector processes by reducing operating costs, improving process efficiency, and managing operating risks these institutions face globally. While these benefits can potentially solve societal problems, such as an unproductive workforce, AI applications could increase social inequalities by using non-representative or biased data in their design. The research study explored the adoption of AI within the financial services sector, with a particular focus on its perceptions, benefits and challenges. Data was collected using a systematic literature review by analysing the relevant academic articles, industry and regulatory reports on AI adoption in South Africa. In addition, semi-structured interviews with four professionals within the financial services sector of South Africa through purposive sampling. The research study found that the perceptions of AI in the South African financial services sector are negative, which is attributed to the impact of AI towards the job market within this sector. The benefits of AI are mostly observed from the risk management perspectives, customer experience and productivity, which are the major influences on the intention of financial services firms to adopt AI. The challenges found in AI adoption within the financial services sector relate to the lack of AI skills, age and regulatory issues. Lastly, financial services firms that disseminate information about the benefits, use cases and practical implications of AI within their internal operating environment were seen to be drivers of AI adoption. Financial institutions adopting AI should focus on investing employee skills, data management practices and Explainable AI (XAI) to improve efforts towards greater AI adoption in the sector.MM202
Taxation of Mining Companies: The Legal Ramifications of Amending Section 15(a) of the Income Tax Act
No full textA research report submitted in fulfillment of the requirements for the Master of Laws, in the Faculty of Commerce Law and Management, School of law, University of the Witwatersrand, Johannesburg, 2025It is often said that mining companies are a privileged class of taxpayer. This is because mining companies with mining rights are entitled to claim a section 15(a), read with section 36, of the Income Tax Act, capital expenditure allowance that is unique to taxpayers involved in the mining industry. The Income Tax Act does not, however, take into account the mutually beneficial collaboration between mining companies and contract miners in practice. Contract miners do not own mining rights, but play an important role in the stages of mining to the extent that it can be probed whether or not they are involved in ‘mining activities’ for purposes of the Income Tax Act. The current Income tax legislation does not expressly include nor exclude contract miners from claiming a capital expenditure allowance, yet these deductions sought by contract miners have been disallowed by SARS. As a result, the Courts have had to adjudicate on the meaning of the terms “mining” and “mining operations” to give effect to mining tax laws and essentially uncover the intention of the legislature. Contract miners are currently not governed by mining legislation, and instead their existence is heavily based on the contractual agreements entered into to provide mining services for and on behalf of mining companies with mining rights. This research studies the tax treatment of contract miners and the compatibility of the current definition of ‘mining’ within the mining tax regime and the evolving mining industry practices. The Supreme Court of Appeal judgement, Benhaus suggested that Parliament amend the Income Tax Act so as to clarify who exactly is entitled to the allowance to avoid an unintended class from benefitting to the detriment of the fiscus. The National Treasury in its 2020 Draft Tax Laws Amendment Bill proposed that the Income Tax Act be amended to specifically enable only taxpayers with mining rights to claim the full accelerated deduction of capital expenditure in respect of mining operations. At the time of writing, this section 15(a) amendment had not yet been promulgated. This research recommends amending the Income Tax Act and corresponding mining legislation to incorporate contract miners and that a standard contract between mining right holders and contractors be formulated. This way, SARS will be better positioned to accept that contract miners do perform mining activities and allow the capex allowance in equal treatment as mining right holders.MM202
Assessing factors hindering feasibility and build programmes of nuclear power in South Africa
No full textA research report submitted in fulfillment of the requirements for the Master of Management in Energy Leadership, in the Faculty of Commerce Law and Management, Wits Business School, University of the Witwatersrand, Johannesburg, 2025The nuclear energy industry in South Africa has faced various challenges that have hindered its development. This study examines the factors contributing to the slow expansion of the nuclear energy capacity within South Africa’s energy mix, focusing on key barriers such as policy inconsistencies, financial constraints, and technical limitations. It also aims to form recommendations for an improved South African nuclear energy sector. The study is framed within the conceptual context of energy policy, sustainable development, and the just energy transition. The study employs the qualitative approach of case studies and semi-structured interviews as forms of data collection. It explores successful case studies from France and India, where consistent energy policies, strong state support, and strategic funding have enabled substantial growth in their respective nuclear energy sectors. This comparative analysis provides practical recommendations for South Africa, focusing on the importance of improving regulatory frameworks, enhancing financial support mechanisms, and fostering innovation, technical capacity, and improved stakeholder management. Additionally, data were collected from a purposively selected sample of experts in the South African nuclear energy industry. Thereby utilising semi-structured interviews to gain a comprehensive understanding of the challenges faced. The findings highlight several critical barriers, including inadequate policy frameworks, limited financial incentives, a lack of technical expertise, and poor stakeholder engagement. South Africa has the potential to significantly expand its nuclear energy capacity, but this requires targeted interventions to address the existing barriers. The conclusion emphasizes the need for a coordinated approach between government, industry, and stakeholders to create a conducive environment for the development of the country’s nuclear energy sector.MM202
Theorizing checkpoints of desire multilingualism sexuality and insecuritization in IsraelPalestine
No full textMetalorganic frameworkderived hierarchical porous NCodoped carbonsupported spongelike PdSnO2 nanostructures for lowtemperature CO oxidation
No full textThe relationship between nutrient intake and executive function in adults with posttraumatic stress disorder
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