Value-added taxation (VAT) is an essential component of the financial system any modern state, which determines attention legislator to development its legal regulation, as well subject this article. The processes transformation VAT regulation systems that are observed in BRICS countries (the People’s Republic China, India, Federal Brazil, Russian Federation, and South Africa) demonstrate great...

south africa (sa) is experiencing a rapid epidemiologic transition as a consequence of political, economic and social changes. in this study we described, based on hospital data, the mortality patterns of non communicable diseases (ncd), communicable diseases (cd), the ncd/cd ratios, and the trends of deaths.we conducted a cross-sectional survey of all deaths occurring in several public hospita...

ionospheric slab thickness is defined as the ratio of tec to maximum electron density of the f-region (nmf2), proportional to the square of the f2-layer critical frequency (fof2). it is an important parameter in that it is linearly correlated with scale height of the ionosphere, which is related to electron density profile. it also reflects variation of the neutral temperature. therefore, ionos...

1Head Clinical Unit: Surgery, New Somerset Hospital, Cape Town, South Africa 2Senior Lecturer, University of Cape Town, Cape Town, South Africa 3Private Practice, Somerset West, South Africa 4Private Practice, Bellville, South Africa 5Private Practice, George and Consultant Surgeon George Provincial Hospital, South Africa 6Honorary Senior Lecturer, University of Cape Town, Cape Town, South Afri...

This study investigates the tail dependence structures of sovereign credit default swaps (CDSs) and three global risk factors in BRICS countries using a copula approach, which is popular for capturing “true” based on “distribution-adjusted” joint marginals. The empirical results show that market sentiment comoves with CDS spreads across under extreme events such as pandemic-induced crash 2020, ...

The main thesis of this book is that, given that South African education faces major challenges, the BRICS (Brazil, Russia, India, China and Africa) constellation states offers — thus far overlooked a valuable tertium comparationis, source international comparative perspectives, to inform domestic scholarly discourse on education. This first investigates national contexts development in countri...

This study examined the influence of foreign direct investment (FDI) on poverty alleviation in BRICS countries (Brazil, Russia, India, China, and South Africa) using panel methods econometric estimation, namely pooled ordinary least squares (OLS), fixed effects fully modified (FMOLS). Data from 1989 to 2020 was used this study. The majority research FDI-led has ignored omitted variable bias. Ec...

Two new genera, Rumburak gen. nov. and Yimbulunga gen. nov., of euophryine jumping spiders are established from the Afrotropical Region. Thirty three new species included in this subfamily are diagnosed and described: Chinophrys trifasciata sp. nov. (♂, South Africa), Euophrys bifida sp. nov. (♂♀, South Africa), E. cochlea sp. nov. (♂♀, South Africa), E. elizabethae sp. nov. (♂♀, South Africa),...

BACKGROUND Driven by a range of sustainability challenges, e.g. climate change, resource depletion and expanding populations, a circular bioeconomy is emerging and expected to evolve progressively in the coming decades. South Africa along with other BRICS countries (Brazil, Russia, India and China) represents the emerging bioeconomy and contributes significantly to global sugar market. In our r...