Search
Now showing items 1-7 of 7
A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South Africa
(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
(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
(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 ...
Geld die gewone reëls en beginsels van wetsuitleg by die uitleg van belastingwetgewing?
(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 ...
Die inkomstebelastinggevolge van winste verdien uit beursverhandelde enkel-aandeeltermynkontrakte
(Stellenbosch : Stellenbosch University, 2012-03)
ENGLISH ABSTRACT: The use of derivative instruments, including single-stock futures, experienced
unprecedented growth over the last twenty years. South Africa, like the rest of the world, is
still experiencing extraordinary ...
Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations
(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 ...
A structured technique for applying Risk Based Internal Auditing in information technology environments (with specific reference to IIA RBIA, King Report and CobiT)
(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 ...