Now showing items 1-4 of 4
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
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 ...
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 ...