• A software restructuring tool for oberon 

      Eloff, Johannes J. (Stellenbosch : Stellenbosch University, 2001-12)
      ENGLISH ABSTRACT: Software restructuring is a form of perfective maintenance that modifies the structure of a program's source code. lts goal is increased maintainability to better facilitate other maintenance activities, ...
    • Die rekeningkundige verantwoording van skripdividendskemas in Suid-Afrika 

      Durand, Ilanie (Stellenbosch : Stellenbosch University, 2001-12)
      ENGLISH ABSTRACT: Scrip dividends have become increasingly popular in South Africa SInce the introduction of secondary tax on companies (STC) in the 1993 budget. There is more than one approach to the treatment of scrip ...
    • Die inkomstebelastinggevolge van die verkryging van 'n skuldbrief teen 'n diskonto 

      De Villiers, Deon Bernard Malan (Stellenbosch : Stellenbosch University, 2001-12)
      ENGLISH ABSTRACT: In this study, the income tax implications of the acquisition of a debenture at a discount is investigated. The purpose of this study is determine whether the proceeds from the redemption or disposal ...
    • Geld die gewone reëls en beginsels van wetsuitleg by die uitleg van belastingwetgewing? 

      Taljaard, Jochemus Cornelius (Stellenbosch : Stellenbosch University, 2001-12)
      ENGLISH ABSTRACT: For many years the view of South African courts and academics have been that the literal meaning of words is the cornerstone in regard to the interpretation of legislative provisions. This view has ...
    • Agentskapsteorie 

      Du Toit, C. E. (Catherina Elizabeth) (Stellenbosch : Stellenbosch University, 2001-12)
      ENGLISH ABSTRACT: The most basic principle of agency theory is that an individual will always serve his own interest best. According to Eisenhardt (1989) agency theory describes individuals as rational, risk averse en ...