Accounting
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The board of directors as governance mechanism in South Africa : an agency theory perspective.
(2018)The changed legislative landscape of the 2008 Companies Act required a rebalancing of the agency relationship between the board of directors and shareholders given the more onerous statutory oversight and accountability ... -
Financial sector development and economic growth in Rwanda.
There is a widespread consensus in the literature that financial sector development plays a significant role in economic growth. Several studies have also shown that economic growth is associated with an efficient banking ... -
An analysis of the South African Revenue Services' recognition of unmarried partners as spouses.
(2002)The focus of this study is on the criteria and processes used by the South African Revenue Services (SARS) in recognising spouses in permanent, unmarried unions. In theoretically positioning this focus, four possible ... -
The South African tax implications of Black Economic Empowerment transactions [electronic resource]
(2014-02-25)The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element ... -
The nature and extent of non-financial disclosure in the South African mining industry.
(2009)Non-financial disclosures are of considerable interest and importance to the reporting world and decision making. However, many companies fail to disclose adequate information on their non-financial matters. The lack of ... -
Rwandan corporate reporting and international requirements.
(2009)Literature suggests that countries should adopt the International Financial Reporting Standards and the worldwide recommended narrative reporting in annual reports. However, in developing countries, a range of prerequisites ... -
The tax effects on South African taxpayers involved in foreign exchange transactions.
(2010)A South African taxpayer’s taxable income must be determined in rands. Several provisions of the Income Tax Act (the Act) relate to foreign currency transactions and the interaction of these provisions is complicated. A ... -
South African deferred tax practices within the context of positive and normative accounting theories.
(1993)The primary purpose of this study is to establish whether, by examining the responses to various pronouncements covering deferred taxation, a comprehensive theory of accounting can be said to exist in South Africa. Four ... -
Secondary school accounting and accounting at university : with particular reference to an evaluation of the relevance of secondary school accounting in Natal to the first year accounting course at the University of Natal, Durban.
(1992)This dissertation examines the teaching of Accounting in secondary schools under the auspices of the Natal Education Department (NED) and the influence that exposure to Accounting at high school then has on the performance ... -
The arbitrage pricing theory in South Africa : an empirical study of the effect of pre-specified risk factors on share prices on the Johannesburg Stock Exchange.
(1993)This study tests the Arbitrage Pricing Theory on the Johannesburg stock Exchange (JSE). Following the McElroy and Burmeister (1988) approach of pre-specifying a factor structure to be tested, a possible set of factors ... -
An analysis of transfer pricing theory and an investigation into the domestic transfer pricing practices of large listed South African industrial companies.
(1997)An analysis of transfer pricing theory reveals that there are three main objectives of a transfer pricing system: the attainment of goal congruence, the facilitation of fair divisional performance evaluation and the promotion ... -
Segment reporting and trade unions in South Africa.
(1997)During the early 1970's two trends emerged in the South African business environment. The first trend was that the number of diversified enterprises started increasing, and the second trend was that there was a steady ... -
A critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of the so-called business purpose test.
(1999)The aim of this technical report is to provide a detailed and critical commentary on and analysis of the general anti-avoidance section in the Income Tax Act 58 of 1962 paying particular attention to the introduction of ... -
The impact of the business purpose test on section 103(1)
(1999)The aim of this collection of essays is to provide a detailed and critical commentary on and analysis of the legislation and case law relating to the impact of the 'business purposes test' on section 103(1) of the ... -
An investigation of the resident based tax system and its impact on the general scheme of the Income Tax Act No. 58 of 1962.
(2005)No abstract available. -
Tax implications of a credit agreement.
(2001)The aim of this dissertation is to provide a detailed analysis of, and commentary on, the tax implications of a credit agreement, based on current legislation, case law and practice as applied by the Commissioner. The ...
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