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Die inkomstebelastinggevolge van verpoeling by landboukoöperasies met spesifieke verwysing na koöperatiewe wynkelders
(Stellenbosch : Stellenbosch University, 1995-12)
Many co-operative societies make use of a system of pooling the produce
delivered to it by its members. The delivered produce is thrown into one
common stock and its identity is lost in the process. Each season's ...
The regulation of deposit-taking financial institutions : a comparative analysis of the United Kingdom, Germany and South Africa
(Stellenbosch : Stellenbosch University, 1997-03)
ENGLISH ABSTRACT: Standard financial literature contains various explanations for the unique role of
deposit-taking intermediaries in an economy. None of these reasons adequately
explains the extensive degree of banking ...
State provision of social security : some theoretical, comparative and historical perspectives with reference to South Africa
(Stellenbosch : Stellenbosch University, 1992-12)
ENGLISH ABSTRACT: Societies are imaginative when setting up non-marl\et responses to deal v1ith insecurity and deprivation. The
result is that there are many different services (such as income support, personal welfare ...
Artikel 9C van die inkomstebelastingwet met spesiale verwysing na aktiewe en passiewe inkomste
(Stellenbosch : Stellenbosch University, 1998-12)
ENGLISH ABSTRACT: In the Fifth Interim Report of the Katz Commission recommendations were
made on a number of fundamental tax issues, including the distinction
between the source and residence principle.
The Commission ...
Die invloed van Internet op die toepaslikheid van die bronreels in terme van die Inkomstebelastingwet, No. 58 van 1962
(Stellenbosch : Stellenbosch University, 1999-12)
ENGLISH ABSTRACT: lt is internationally accepted that Internet is the trade route of the future.
Although Internet trading is still in its infancy the effect of Internet on taxation
needs to be adressed.
Internet defies ...
Implications of tax reform in selected countries for taxation of income in agriculture
(Stellenbosch : Stellenbosch University, 1990-12)
ENGLISH SUMMARY : If monetarism was the economic fashion of the 1970's, tax reform has become the vogue of the 1980's. This study consequently reviews the implications of tax reform for tax provisions applicable to ...
Economic value added (EVA) : the essence to creating real wealth?
(Stellenbosch : Stellenbosch University, 1999-11)
ENGLISH ABSTRACT: Basic corporate finance and microeconomic theory indicate that the primary financial
directive of any firm ought to be to maximise the wealth of the shareholders. This
objective benefits all stakeholders ...
Uitvoerdiversifiserende ontwikkeling van die mineraalryk Suid-Afrikaanse ekonomie
(Stellenbosch : Stellenbosch University, 1994-11)
ENGLISH SUMMARY: South Africa has limited export diversification. The govemment has instituted several
export incentive schemes since the beginning of the seventies to increase manufactured
exports in particular, but ...
The development of labour market institutions in Namibia
(Stellenbosch : Stellenbosch University, 1999-11)
ENGLISH SUMMARY: Wage levels and employment are influenced by a number of factors, the individual
effect of which is difficult to isolate. The influence of institutional factors such as
labour market policies and legislation ...
Die ontwikkeling van die Suid-Afrikaanse nywerheidsektor en 'n kritiese evaluering van die huidige beleid
(Stellenbosch : Stellenbosch University, 1999-12)
ENGLISH ABSTRACT : According to endogenous growth theory, a country's economic growth rate is influenced by government policy. Industrial policy is important for influencing the sources of growth, because it influences the ...