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The impact of IFRS 17 transition mechanisms legislated by tax authorities on the GloBE effective tax rate of South Africa headquartered insurers
Published 2025“…The research conducted seeks to determine the extent to which the transition mechanism legislated by tax authorities in response to and in preparation for the transition to IFRS 17 may impact the effective tax rate computed under the GloBE Rules. In addressing the research problem a two-pronged approach was taken, the first being a comparative analysis between the transition mechanisms opted for by tax authorities in South Africa and the United Kingdom, and the second being a case study using Discovery Limited, a South Africa headquartered MNE Group as the subject to illustrate the potential impact of the former, on the effective tax rate in the jurisdictions it operates in. …”
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Neonatal, infant and under-five mortalities in Nigeria: An examination of trends and drivers (2003-2013)
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Circuit model design of conical transmission line power combiners and isolation of reactive combiners
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Large-Scale clustering of acoustic segments for sub-word acoustic modelling
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Modelling of Antenna Responses
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Fast Mesh-based physical optics for large-scale electromagnetic analysis
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Probabilistic graphical modelling of seismic data processing in mining
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Hardware limitations of interference suppressing beamforming
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Geospatial capacity allocation framework of wind and solar renewable generation for optimal grid support
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Efficient optimisation of wideband reflector feed antennas
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Novel Quercetin-Based Sensors for Aluminum Detection in Complex Matrices
Published 2025“…This study also validated the binding interactions between ions and quercetin theoretically using Density Functional Theory computation, which revealed a strong correlation with experimental findings. …”
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Conductor size selection in low voltage networks under distributed energy resource uncertainty
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A Higher-Order VOF Interface Reconstruction Scheme for Non-Orthogonal Structured Grids - with Application to Surface Tension Modelling
Published 2023“…The above tools were implemented and evaluated using the Elemental®multi-physics code and using a vertex-centred finite volume framework. …”
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Oviposition dynamics and sex ratio model assumptions in pollinating fig wasps
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Optimizing Battery Storage for Minimizing Forecast Errors in Wind Power Systems
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Monitoring, modelling and simulation of spiral concentrators
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The development and characterisation of a parameterised RSFQ cell library for layout synthesis
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Analysis of monetary policy rules for South Africa
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A thermofluid network-based methodology for integrated simulation of heat transfer and combustion in a pulverized coal-fired furnace
Published 2021“…Direct exchange areas are calculated using a discrete numerical integration approximation together with a suitable smoothing technique. …”
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The effect of clothing on decomposition and scavenging in two forensically significant habitats in Cape Town, South Africa
Published 2024“…The combined results advocate using single-clothed carcasses deployed across multiple seasonal trials in forensically significant locations to produce data that can be considered forensically realistic.…”
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