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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...

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 ...