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29 August 2019 | Story Valentino Ndaba
Michelle de Lange
Michelle de Lange was placed fourth in the world in the Chartered Global Management Accountant exams.

A letter from the Vice-President of Examinations at the Association for International Certified Professional Accountants, Stephen Flatman, reads: “The Chartered Global Management Accountant (CGMA) Examination Board has determined the highest achievers at this level and I am pleased to inform you that you have obtained fourth position in the world for the May 2019 Chartered Institute of Management Accountants (CIMA) Gateway Exam.” The letter was addressed to Michelle de Lange, lecturer at the University of the Free State’s (UFS) School of Accountancy.

This achievement in the tough Chartered Institute of Management Accountants (CIMA) examination is a step in the right direction for De Lange who has been tasked with assisting in coordinating and presenting a new Financial Management qualification next year. “I want to be somewhere where I can make a difference, change a life, plant a dream in someone’s heart and help guide our future generations,” says De Lange. 

Taking local and global footsteps

Prof Frans Prinsloo, Director at the UFS School of Accountancy, has only praise for De Lange and says he looks forward to her influencing the climate and culture of academics. “It is noteworthy that we will be offering the BCom Honours in Financial Management in 2020 and all course content will be aligned to the CIMA Management Level outcomes in order to prepare students to write this exam next November. De Lange will be one of the lecturers on this programme,” Prof Prinsloo says. 

For the love of Accounting

“When I eventually qualified and started working as a financial manager of a large company in Bloemfontein, I realised just how much I loved the field of management accounting – blending leadership, cost and management accounting and strategic decision-making,” says De Lange. 
Although her passion for the field of accounting can be traced back to high school, it was the corporate world that re-ignited the strong spark. This passion has undoubtedly contributed to her international acclaim.

News Archive

Stem cell research and human cloning: legal and ethical focal points
2004-07-29

   

(Summary of the inaugural lecture of Prof Hennie Oosthuizen, from the Department of Criminal and Medical Law at the Faculty of Law of the University of the Free State.)

 

In the light of stem cell research, research on embryo’s and human cloning it will be fatal for legal advisors and researchers in South Africa to ignore the benefits that new bio-medical development, through research, contain for this country.

Legal advisors across the world have various views on stem cell research and human cloning. In the USA there is no legislation that regulates stem cell research but a number of States adopted legislation that approves stem cell research. The British Parlement gave permission for research on embryonic stem cells, but determined that it must be monitored closely and the European Union is of the opinion that it will open a door for race purification and commercial exploitation of human beings.

In South Africa the Bill on National Health makes provision for therapeutical and non therapeutical research. It also makes provision for therapeutical embryonical stem cell research on fetuses, which is not older than 14 days, as well as for therapeutical cloning under certain circumstances subject to the approval of the Minister. The Bill prohibits reproductive cloning.

Research on human embrio’s is a very controversial issue, here and in the rest of the world.

Researchers believe that the use of stem cell therapy could help to side-step the rejection of newly transplanted organs and tissue and if a bank for stem cell could be built, the shortage of organs for transplants would become something of the past. Stem cells could also be used for healing of Alzheimer’s, Parkinson’s and spinal injuries.

Sources from which stem cells are obtained could also lead to further ethical issues. Stem cells are harvested from mature human cells and embryonic stem cells. Another source to be utilised is to take egg cells from the ovaries of aborted fetuses. This will be morally unacceptable for those against abortions. Linking a financial incentive to that could become more of a controversial issue because the woman’s decision to abort could be influenced. The ideal would be to rather use human fetus tissue from spontaneous abortions or extra-uterine pregnancies than induced abortions.

The potential to obtain stem cells from the blood of the umbilical cord, bone-marrow and fetus tissue and for these cells to arrange themselves is known for quite some time. Blood from the umbilical cord contains many stem cells, which is the origin of the body’s immune and blood system. It is beneficial to bank the blood of a newborn baby’s umbilical cord. Through stem cell transplants the baby or another family member’s life could be saved from future illnesses such as anemia, leukemia and metabolic storing disabilities as well as certain generic immuno disabilities.

The possibility to withdraw stem cells from human embrio’s and to grow them is more useable because it has more treatment possibilities.

With the birth of Dolly the sheep, communities strongly expressed their concern about the possibility that a new cloning technique such as the replacement of the core of a cell will be used in human reproduction. Embryonic splitting and core replacement are two well known techniques that are associated with the cloning process.

I differentiate between reproductive cloning – to create a cloned human embryo with the aim to bring about a pregnancy of a child that is identical to another individual – and therapeutically cloning – to create a cloned human embryo for research purposes and for healing human illnesses.

Worldwide people are debating whether to proceed with therapeutical cloning. There are people for and against it. The biggest ethical objection against therapeutical cloning is the termination of the development of a potential human being.

Children born from cloning will differ from each other. Factors such as the uterus environment and the environment in which the child is growing up will play a role. Cloning create unique children that will grow up to be unique individuals, just like me and you that will develop into a person, just like you and me. If we understand this scientific fact, most arguments against human cloning will disappear.

Infertility can be treated through in vitro conception. This process does not work for everyone. For some cloning is a revolutionary treatment method because it is the only method that does not require patients to produce sperm and egg cells. The same arguments that were used against in vitro conception in the past are now being used against cloning. It is years later and in vitro cloning is generally applied and accepted by society. I am of the opinion that the same will happen with regard to human cloning.

There is an argument that cloning must be prohibited because it is unsafe. Distorted ideas in this regard were proven wrong. Are these distorted ideas justified to question the safety of cloning and the cloning process you may ask. The answer, according to me, is a definite no. Human cloning does have many advantages. That includes assistance with infertility, prevention of Down Syndrome and recovery from leukemia.

 

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