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Faculty of Economic and Management Sciences
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Department of Accounting
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Masters Research Reports (Accounting)

Masters Research Reports (Accounting)

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A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South Africa

Jonas, Samantha (Stellenbosch : Stellenbosch University, 2012-12)

ENGLISH ABSTRACT: Share incentive schemes have become an important part of the remuneration package of employees in South Africa. Employers offer share incentive schemes to employees in order to attract and retain high ...
The deductibility of indirect empowerment measures relating to black economic empowerment (BEE) in terms of the income tax act

Acker, Tim (2012-12)

ENGLISH ABSTRACT: The requirements of broad-based black economic empowerment (‘BEE’) are set out in the BEE scorecard. When an entity incurs expenditure relating to indirect empowerment measures (i.e. the preferential ...
Addressing application software package project failure : bridging the information technology gap by aligning business processes and package functionality

Kruger, Wandi (Stellenbosch : Stellenbosch University, 2011-12)

ENGLISH ABSTRACT: An application software package implementation is a complex endeavour, and as such it requires the proper understanding, evaluation and redefining of the current business processes to ensure that the ...
Die skenkingsbelasting- en kapitaalwinsbelastingimplikasies van rentevrye lenings

Du Plessis, Louis Philippus (Stellenbosch : University of Stellenbosch, 2007-03)

This study explores in the first instance the donations tax implications, specifically in the context of Part V of Chapter II of the Income Tax Act No. 58 of 1962 (“the Act”), and in the second instance the capital gains ...
A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT)

Wheeler, Sonya (Stellenbosch : University of Stellenbosch, 2005-03)

ENGLISH ABSTRACT: A technique that may be used to incorporate Risk Based Internal Auditing (RBIA) in the IT environment is to follow annual audit planning methodology steps. The IT infrastructure elements are linked to the ...
Governance of virtual private networks using COBIT as framework

Sherry, Zaida (Stellenbosch : University of Stellenbosch, 2007-04)

The purpose of this assignment is to ascertain whether the COBIT framework is an adequate framework to assist in the governance of virtual private networks. The assignment focuses on whether the framework can ensure the ...
Applying PRINCE2 project management disciplines to address key risks in ERP System Implementation Projects

Plotnikova, Svetlana (Stellenbosch : University of Stellenbosch, 2007-03)

The successful implementation of an Enterprise Resource Planning (ERP) System can help an organisation to redefine its business processes and enhance its competitive advantage. An ERP System Implementation is a transformation ...
Die invloed van elektroniese handel op die toepaslikheid van die Wet op Belasting op Toegevoegde Waarde, no. 89 van 1991

Oosthuizen, Sonia (Stellenbosch : University of Stellenbosch, 2006-12)

The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country ...
Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations

Kroukamp, Susan (Stellenbosch : University of Stellenbosch, 2006-12)

The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to ...
Applying COBIT in an ERP environment, with specific reference to Qmuzik

Kieviet, Freda (Stellenbosch : University of Stellenbosch, 2006-12)

ERP applications have evolved into enterprise-wide applications, which are generally acknowledged today as a critical component in an organisation’s information strategy. When implementing an ERP application, the control ...

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