Browsing Accounting by Title
Now showing items 1-20 of 54
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A survey of South African registered Accountants' and Auditors' attitudes towards differential corporate reporting.
(2004)The aim of this dissertation is to investigate aspects of the differential corporate reporting debate in South Africa. The dissertation summarises the background to the current position and findings in respect of all ... -
The accounting firms' managers' and trainees' perceptions of Chartered Accountancy Profession Charter in KwaZulu-Natal, South Africa.
(2019)The aim of B-BBEE initiatives in the CA Sector is therefore to significantly increase the number of Black People who manage, own and control enterprises in the sector as well as to contribute to decreases in income ... -
Adoption of Islamic banking amongst Muslim accountants and lawyers in KwaZulu-Natal.
(2018)Sub-Saharan Africa accounts for less than 2% of total Islamic Banking assets despite its 500 million Muslim population. As a consequence of low adoption in Africa, particularly in South Africa, there is a need to navigate ... -
An analysis of the approach of the courts in determining the capital or revenue nature of income and expenditure.
(2002)The aim of this research is to analyse the approach of the courts in determining the capital and revenue nature of income and expenditure. -
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 ... -
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 ... -
The approach by our courts of the apportionment of expenditure in terms of section 11(a) read with section 23(g) of the Income Tax Act no. 58 of 1962.
(2004)The primary aim of a dissertation is to try to discover information that could assist in solving a particular problem at hand. The object of this dissertation is to determine the approach by ... -
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 ... -
Complicated colorectal cancer : prevalence in KwaZulu-Natal teaching hospitals.
(2018)Background Colorectal cancer (CRC) is the third most common +cancer in the world. According to National Cancer Registry in 2004, was listed the 4th most common cancer in South Africa. The average person’s lifetime risk ... -
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 ... -
Determination of the taxable income of certain persons from international transactions : transfer pricing.
(2004)Many intra-firm transactions are non-market transactions and therefore lack a market determined price. A transfer price is the price assigned to such nonmarket intra-firm transfers. Transfer prices are especially important ... -
The entrepreneurial intention (EI) of the bachelor of commerce accounting students at the University of KwaZulu-Natal (UKZN).
(2019)The South African labour market is struggling to create job opportunities for citizens and it is hard to counteract unemployment with relevant skills demanded by various industries. The unemployment rate was 25% in 2015; ... -
An exploration of environmental management accounting policies and practices at a higher education institution in KwaZulu-Natal.
(2019)Universities have a role to play in the preservation of the environment and this study attempted to evaluate the environmental management accounting processes at the University of KwaZulu-Natal (UKZN). UKZN, a South ... -
An exploration of the effect of mergers and acquisitions on long-run value creation of acquiring companies within South Africa.
(2018)There are limited opportunities for companies to expand and grow organically, which is why mergers can play an important role in expansion for an entity. There are two perspectives which can be viewed in terms of a company ... -
Exploring adequate retirement funding in South Africa: a KwaZulu-Natal financial planner’s view.
(2018)The development of several social demographic and economic trends have created the interest among financial analysts and the general population in planning for retirement. By the year 2021 the number of South Africans ... -
Exploring public opinion on the International Accounting Standards Board’s conceptual framework exposure draft 2015.
(2019)No abstract available.