Browsing Masters Degrees (School of Accountancy) by Title
Now showing items 1-20 of 115
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Addressing application software package project failure : bridging the information technology gap by aligning business processes and package functionality
(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 ... -
Addressing some of the challenges faced by small and medium-sized entities during the selection and implementation of accounting software packages
(Stellenbosch : Stellenbosch University, 2016-03)ENGLISH SUMMARY : Alignment between an entity’s strategic business objectives and its information system (IS) has been a popular research area over the last couple of years. There is a considerable amount of literature ... -
Addressing the incremental risks associated with adopting a Bring Your Own Device program by using the COBIT 5 framework to identify keycontrols
(Stellenbosch : Stellenbosch University, 2014-04)ENGLISH ABSTRACT: Bring Your Own Device (BYOD) is a technological trend which individuals of all ages are embracing. BYOD involves an employee of an organisation using their own mobile devices to access their organisations ... -
Addressing the incremental risks associated with social media by using the cobit 5 control framework
(Stellenbosch : Stellenbosch University, 2015-04)ENGLISH ABSTRACT: Social media offers great opportunities for businesses and the use thereof will increase competitiveness. However, social media also introduce significant risks to those who adopt it. A business can use ... -
Die aftrekbaarheid van werknemerverwante voorwaardelike aanspreeklikhede, met spesifieke verwysing na die verkoop of beeindiging van 'n besigheid
(Stellenbosch : University of Stellenbosch, 2010-12)AFRIKAANSE OPSOMMING: Die belastingaftrekbaarheid van werknemerverwante voorwaardelike aanspreeklik-hede, met spesifieke verwysing na die verkoop of beëindiging van ʼn besigheid, is in meegaande studie ondersoek. Dit ... -
Agentskapsteorie
(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 ... -
An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended
(Stellenbosch : University of Stellenbosch, 2009-03)ENGLISH ABSTRACT: In November 2006 section 103(1) of the Act was abolished and replaced by a new Part IIA, containing sections 80A to 80L, which targets impermissible tax avoidance arrangements. Section 80A(c)(ii) ... -
An analysis of sections 11D(1)(A) and 11D(5)(B) of the income tax Act No. 58 of 1962 as amended
(Stellenbosch : Stellenbosch University, 2011-12)ENGLISH ABSTRACT: In February 2007 section 11D was inserted into the Income Tax Act 58 of 1962 as amended. The aim of the section was to encourage private-sector investment in scientific or technological research and ... -
An analysis of the discretion of the SARS and the relevant factors considered following a request for the suspension of the payment of disputed tax in terms of section 164(3) of the Tax Administration Act 28 of 2011
(Stellenbosch : Stellenbosch University, 2015-12)ENGLISH ABSTRACT: Section 164(3) of the Tax Administration Act gives a senior SARS official (‘the SARS’) the discretion to suspend the payment of disputed tax or a portion thereof, having regard to relevant factors, including ... -
Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers
(Stellenbosch : Stellenbosch University, 2013-12)ENGLISH ABSTRACT: The interaction between the income tax provisions contained in sections 9B, 9C, 11(a) and 22 of the Income Tax Act No. 58 of 1962 (the Act), and the capital gains tax (CGT) provisions of the Eighth Schedule ... -
The applicability of section 24I of the Income Tax Act No. 58 of 1962 to bitcoin gains and losses
(Stellenbosch : Stellenbosch University, 2018-12)ENGLISH SUMMARY : Section 24I of the Income Tax Act No. 58 of 1962 (the Act) governs the normal tax treatment of foreign currency gains and losses. In terms of section 24I(3) of the Act, both realised and unrealised gains ... -
Applying COBIT in an ERP environment, with specific reference to Qmuzik
(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 ... -
Applying PRINCE2 project management disciplines to address key risks in ERP System Implementation Projects
(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 argumente ten gunste van die standaardstelling van handhaafbare verdienste en riglyne daarvoor
(Stellenbosch : Stellenbosch University, 2002-03)ENGLISH ABSTRACT: Earnings per share and headline earnings per share are two popular performance measures, in spite of a number of shortcomings. This assignment argues that an additional performance measure ought to be ... -
Assessing the normal tax implications of a home swap for a resident owning property in South Africa
(Stellenbosch : Stellenbosch University, 2017-12)ENGLISH SUMMARY : The concept of home swapping dates to the 1960s and is therefore an established practice. Participating members exchange reciprocal rights, entitling such members to accommodation (in each other’s homes) ... -
An assessment of the comparability of financial reporting by South African long-term insurers
(Stellenbosch : Stellenbosch University, 2004-12)ENGLISH ABSTRACT: Existing long-term insurance financial reporting practices are heavily based on regulatory foundations. Although the reporting requirements of the long-term insurance industry are unique, there is ... -
B2B and the supplier : preventing repudiation of orders in an open account system
(Stellenbosch : University of Stellenbosch, 2003-12) -
Belasbaarheid van klientelojaliteitsprogramtransaksies in Suid-Afrika
(Stellenbosch : Stellenbosch University, 2012-03)ENGLISH ABSTRACT: Client loyalty programmes are a common phenomenon in the South African market. Despite the fact that client loyalty programmes have been prevalent in South Africa since the 1980‟s, the South African ... -
Belasting op buitelandse dividende in die Republiek van Suid-Afrika
(Stellenbosch : Stellenbosch University, 2003-03)ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, No.58 of 1962 (hereafter “the Act”) became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden ... -
Die belasting van buitelandse dividende in die Republiek van Suid-Afrika
(Stellenbosch : Stellenbosch University, 2003-04)ENGLISH ABSTRACT: The introduction of section 9E in the Income Tax Act, NO.58 of 1962 (hereafter "the Act") became effective on 23 February 2000. The main reasons for the introduction of this was, inter alia, to broaden ...
