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26 April 2018 Photo Supplied
Pretzel-formed fossil of great evolutionary interest
Slab with holotype of Parapsammichnites pretzelifornic from the Urusis Formation, Namibia. Scale bar is 1cm.Picture was taken from Buatois et al., 2018.

The acclaimed scientific journal, Nature, recently published an article about a trace fossil in approximately 543-million-year-old rocks, which elucidates the evolution of the first animals that appeared on Earth and lived in the sea.  

Affiliated Professor in the Department of Geology at the University of the Free State (UFS) Prof Gerard Germs formed part of a team that conducted research with the aim of understanding how the evolution of the first multicellular animals came about and how the Cambrian explosion took place. Prof Germs is of great value to the team for his extended field geological knowledge.

An article which he co-authored was published in the Nature Scientific Reports. The title of the article is: “Sediment disturbance by Ediacaran bulldozers and the roots of the Cambrian explosion”. The international group of writers included authors from Canada, Spain and South Africa. 

Occurrence of the Cambrian explosion
Prof Germs explains the Cambrian explosion: “During the long (4.5-billion-year) history of the Earth, the first life originated and subsequently evolution of plants and animals took place from one-cellular organisms to multicellular vertebrate animals and seed plants. Approximately 573 million years ago the first multicellular animals appeared on the scene. Sometime afterwards, approximately 540 million years ago, a kind of explosion in the origin of many new animal species occurred. This explosion is known as the Cambrian explosion.”

The team studied Earth sediments which are somewhat older than the Cambrian explosion. Such sediments are approximately 573 to 541 million years old and form part of the Ediacaran (late Neoproterozoic) period.

“My discoveries of the past, of among others, the oldest animal with a carbonate skeleton (Cloudina) and of complex horizontal Cambrian-type “worm” tracks (treptichnids) in Ediacaran sediments of Namibia have demonstrated that the Cambrian explosion occurred more gradually than previously thought. This has recently been confirmed in the article that was published in the Nature Scientific Reports.”

Pretzeliformis bulldoze to search for food
According to the article there is evidence that   during the Ediacaran period   worm-like animals such as the Parasammichnites pretzeliformis were already so far developed that they, due to coelom development and size increase, for the first time in the history of the Earth, were able to disturb and bulldoze sediments.  In this way they were able to find a new food source in sea sediments. Bulldozing animals were previously thought to have originated only during and after the Cambrian explosion and not during the older Ediacaran.

“Another major aim of my cooperative research is to improve our knowledge of the geology of the Ediacaran to early Cambrian of South Africa and Namibia. We also intend to establish how the assembly of the supercontinent Gondwana took place. This improved knowledge can be of great future economic interest since large oil, gas and limestone sources occur in Ediacaran-age sediments outside South Africa”.

News Archive

Number of PhD graduates a record for School of Accountancy
2017-06-27

Description: School of Accountancy PhDs Tags: School of Accountancy PhDs

From left to right: Dr Stiaan Lamprecht,
Dr Cornelie Crous, Prof Hentie van Wyk
(Programme Director: School of Accountancy),
Prof Francis Pietersen (Rector and Vice-Chancellor),
Prof Dave Lubbe (Research Fellow: School of Accountancy),
Dr Léandi Steenkamp and Dr Louis Smidt.
Photo: Charl Devenish

This year’s mid-year graduation ceremony for master’s and doctoral degrees saw the School of Accountancy honouring four alumni with PhDs in Accounting on 26 June 2017 at the Callie Human – a record for the School of Accountancy.

Professor Hentie van Wyk, Programme Director of the School of Accountancy and promoter of one of the doctoral degrees, says, “Over the past three to four decades before 2017, no more than five doctoral degrees were awarded by the School of Accountancy.”

Dr Cornelie Crous, Dr Léandi Steenkamp, and Dr Louis Smidt received their doctoral degrees with specialisation in Auditing, and Dr Stiaan Lamprecht with specialisation in Accounting.

PhD candidates’ thesis and personal profiles
Dr Crous, who was born in Bloemfontein on 30 June 1979, is currently working in the School of Accountancy as a Senior Lecturer in Auditing. Her thesis, which is titled ‘Corporate Governance in South African Higher Education Institutions’, influences the application of corporate governance principles in higher-education institutions. It provides a thorough breakdown of the application and disclosure of the application of corporate governance principles in terms of both South African and international best practices in publicly-funded universities in the country.

Dr Lamprecht’s thesis, ‘A Financial Reporting Framework for South African Listed Companies under Business Rescue’, contributes innovative knowledge and insights to the existing body of knowledge on financial reporting.  According to his study, with reference to a listed company under business rescue, there is a need for an underlying financial reporting assumption that varies from the recognised going concern and liquidation assumptions. Users of the financial statements of such a company also require an accounting measurement model based on current values, as opposed to the mixed-measurements accounting model employed at present.

Dr Smidt completed both his master’s and PhD degrees at the UFS. This father of two sons is currently a lecturer at the Tshwane University of Technology. His thesis, ‘A Maturity Level Assessment on the use of Generalised Audit Software by Internal Audit Functions in the South African Banking Industry’, has already started to contribute to the internal audit profession in South Africa and globally.  Due to its existing extension to internal audit functions in various industries in Canada, Columbia, Portugal, and Australia, the value has been enhanced, as it now provides an internationally correlated set of results.

Dr Steenkamp, who completed her Magister in Auditing with a distinction at the UFS in 2013, is a qualified Chartered Accountant (CA (SA)), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Professional Accountant (SA), and member of all the professional bodies. Her thesis, ‘The Sectional Title Industry in South Africa: Enhancing Accounting and Auditing Practices’, makes a significant impact on the sectional title industry and the accounting profession in South Africa. The literature review gave an in-depth overview of risks associated with sectional title for various stakeholders (i.e. owners, trustees, managing agents, auditors and accountants, and EAAB-appointed inspectors).

“Indeed a special day for the School of Accountancy!” says an ecstatic Prof Van Wyk. Professor Dave Lubbe, Research Fellow in the School of Accountancy, was the promoter for three of the four doctoral degrees.

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