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    <title>Results for "Dissertations  Accountancy"</title>
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      <title>An empirical investigation of the impact of human capital efficiency on the financial and market performance of South African listed companies</title>
      <pubDate>Wed, 10 Jun 2026 12:47:17 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86549</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86549</guid>
      <author>Morris, Carla</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2014</dc:date>
      <dc:creator>Morris, Carla</dc:creator>
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      <title>Die inkomstebelastinggevolge van winste verdien uit beursverhandelde enkel-aandeeltermynkontrakte</title>
      <pubDate>Wed, 10 Jun 2026 12:47:15 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19993</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19993</guid>
      <author>Engelbrecht, Bruwer Christo</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Engelbrecht, Bruwer Christo</dc:creator>
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      <title>B2B and the supplier : preventing repudiation of orders in  an open account system</title>
      <pubDate>Wed, 10 Jun 2026 12:47:14 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15525</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15525</guid>
      <author>Butler, Rika</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2011</dc:date>
      <dc:creator>Butler, Rika</dc:creator>
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      <title>An investigation to determine incremental risks to software as a service from a user’s perspective</title>
      <pubDate>Wed, 10 Jun 2026 12:47:14 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F18086</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F18086</guid>
      <author>Ipland, Frederick Ferdinand</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2011</dc:date>
      <dc:creator>Ipland, Frederick Ferdinand</dc:creator>
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      <title>The control and audit of advanced computerised accounting systems</title>
      <pubDate>Wed, 10 Jun 2026 12:46:55 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68237</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68237</guid>
      <author>Maritz, E. A.(Ernst August)</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Maritz, E. A.(Ernst August)</dc:creator>
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      <title>n Vergelykende studie van die algemene werking van die byvoordeelstelsels in Suid-Afrika en Australie en die belasbaarheid van motorvoordele</title>
      <pubDate>Wed, 10 Jun 2026 12:46:55 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51366</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F51366</guid>
      <author>Aucamp, Piet</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Aucamp, Piet</dc:creator>
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      <title>Die inkomstebelasting hantering van franchisefooie betaalbaar deur franchisehouers in die Suid-Afrikaanse Petroleum-bedryf</title>
      <pubDate>Wed, 10 Jun 2026 12:46:52 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15049</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15049</guid>
      <author>Willemse, Leonard Christian</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2011</dc:date>
      <dc:creator>Willemse, Leonard Christian</dc:creator>
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      <title>Mynboubelasting : 'n vergelykende studie met inagneming van tydwaarde.</title>
      <pubDate>Wed, 10 Jun 2026 12:46:50 +0000</pubDate>
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      <author>Van der Walt, W. D.(Willem Dreyer)</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Van der Walt, W. D.(Willem Dreyer)</dc:creator>
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      <title>The development of an integrated framework in order to implement information technology governance principles at a strategic and operational level for medium-to-large sized South African business</title>
      <pubDate>Wed, 10 Jun 2026 12:46:47 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20279</link>
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      <author>Goosen, Riana</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Goosen, Riana</dc:creator>
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      <title>Boedelsamesmelting : 'n oorsig van tersaaklike wetgewing, regspraak en die departementele praktyk</title>
      <pubDate>Wed, 10 Jun 2026 12:46:44 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F54673</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F54673</guid>
      <author>Botha, Anna Elizabeth</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Botha, Anna Elizabeth</dc:creator>
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      <title>Ekonomiese maatreels as beleidinstrument vir volgehoue ontwikkeling</title>
      <pubDate>Wed, 10 Jun 2026 12:46:42 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F54733</link>
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      <author>Van Rooyen, Isabeau</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Van Rooyen, Isabeau</dc:creator>
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    <item>
      <title>n Skaal van verhoudingsnorme vir handels- en vervaardigingsondernemings</title>
      <pubDate>Wed, 10 Jun 2026 12:46:41 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F65823</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F65823</guid>
      <author>Olivier, Pierre</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Olivier, Pierre</dc:creator>
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      <title>Determining to what extent the “money-lender test” needs to be satisfied in the context of South African investment holding companies, focusing on the requirements of section 11(a) and 24J(2) of the Income Tax Act No. 58 of 1962</title>
      <pubDate>Wed, 10 Jun 2026 12:46:38 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86326</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86326</guid>
      <author>Rupping, Jacobus Adriaan</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2014</dc:date>
      <dc:creator>Rupping, Jacobus Adriaan</dc:creator>
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      <title>A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada</title>
      <pubDate>Wed, 10 Jun 2026 12:46:37 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20340</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20340</guid>
      <author>Du Toit, Christine</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Du Toit, Christine</dc:creator>
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    <item>
      <title>Die gebruiksmoontlikhede van bedrywigheidsgebaseerde tegnieke met spesifieke verwysing na die Suid-Afrikaanse langtermynversekeringsbedryf</title>
      <pubDate>Wed, 10 Jun 2026 12:46:30 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F58333</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F58333</guid>
      <author>Von Wielligh, Simon Petrus Johannes</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Von Wielligh, Simon Petrus Johannes</dc:creator>
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    <item>
      <title>An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended</title>
      <pubDate>Wed, 10 Jun 2026 12:46:16 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15520</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15520</guid>
      <author>Geldenhuys, Bernard</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2011</dc:date>
      <dc:creator>Geldenhuys, Bernard</dc:creator>
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    <item>
      <title>Funds and funds flow identified for the purpose of preparing a funds statement for an accounting entity in terms of an appropriate objective</title>
      <pubDate>Wed, 10 Jun 2026 12:46:16 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F57502</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F57502</guid>
      <author>Elliott, G. J.(Graham John)</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Elliott, G. J.(Graham John)</dc:creator>
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    <item>
      <title>The impact of the Brummeria Renaissance case in determining whether the receipt of an interest-free loan results in gross income accruing to the borrower</title>
      <pubDate>Wed, 10 Jun 2026 12:46:10 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F21122</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F21122</guid>
      <author>Smit, Sybrand Abraham</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Smit, Sybrand Abraham</dc:creator>
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    <item>
      <title>Management accounting for in-house computers</title>
      <pubDate>Wed, 10 Jun 2026 12:46:10 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F57281</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F57281</guid>
      <author>Sulcas, P.(Paul),1944-</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Sulcas, P.(Paul),1944-</dc:creator>
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    <item>
      <title>Metodes waardeur die blootstelling aan buitelandse valutarisiko bestuur word en die rekeningkundige implikasies daarvan</title>
      <pubDate>Wed, 10 Jun 2026 12:46:10 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F66935</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F66935</guid>
      <author>Van Staden, C. J.(Christiaan Johan)</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Van Staden, C. J.(Christiaan Johan)</dc:creator>
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    <item>
      <title>Addressing application software package project failure : bridging the information technology gap by aligning business processes and package functionality</title>
      <pubDate>Wed, 10 Jun 2026 12:46:07 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F17868</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F17868</guid>
      <author>Kruger, Wandi</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2011</dc:date>
      <dc:creator>Kruger, Wandi</dc:creator>
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    <item>
      <title>Maatskappy-ouditverslae</title>
      <pubDate>Wed, 10 Jun 2026 12:45:54 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68277</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68277</guid>
      <author>Griffiths, H.(Horton)</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Griffiths, H.(Horton)</dc:creator>
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    <item>
      <title>Gestruktureerde regsgefundeerde metodologie vir die inkomste-kapitaal riglyne en verwante subjektiwiteitsvraagstukke in die Suid-Afrikaanse inkomstebelastingreg</title>
      <pubDate>Wed, 10 Jun 2026 12:45:54 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F831</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F831</guid>
      <author>Swanepoel, Leon</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2010</dc:date>
      <dc:creator>Swanepoel, Leon</dc:creator>
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    <item>
      <title>An evaluation of written communication in auditing</title>
      <pubDate>Wed, 10 Jun 2026 12:45:48 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F65048</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F65048</guid>
      <author>Young, R. D.(Richard D.)</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Young, R. D.(Richard D.)</dc:creator>
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    <item>
      <title>n Ondersoek na toepaslikheid van die bestaande benaderings in die toetsing van transaksies in terme van artikel 103(1) van die Inkomstebelastingwet, no 58 van 1962, na die wysiging van die artikel in 1996</title>
      <pubDate>Wed, 10 Jun 2026 12:45:41 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F55612</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F55612</guid>
      <author>Louw, Petrus Francois</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Louw, Petrus Francois</dc:creator>
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    <item>
      <title>'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom</title>
      <pubDate>Wed, 10 Jun 2026 12:45:40 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20426</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20426</guid>
      <author>Isaacs, Henry David</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>Isaacs, Henry David</dc:creator>
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    <item>
      <title>A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust</title>
      <pubDate>Wed, 10 Jun 2026 12:45:40 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85648</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85648</guid>
      <author>Engelbrecht, Waldette Anne</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2013</dc:date>
      <dc:creator>Engelbrecht, Waldette Anne</dc:creator>
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    <item>
      <title>n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika</title>
      <pubDate>Wed, 10 Jun 2026 12:45:33 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53520</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53520</guid>
      <author>De Jongh, R. B. (Robert Barnard)</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2012</dc:date>
      <dc:creator>De Jongh, R. B. (Robert Barnard)</dc:creator>
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      <title>Bridging the Information Technology (IT) gap in South Africa through a step by step approach to IT governance</title>
      <pubDate>Wed, 10 Jun 2026 12:45:33 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86464</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86464</guid>
      <author>Botha, David Petrus</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2014</dc:date>
      <dc:creator>Botha, David Petrus</dc:creator>
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      <title>Ontvangste en toevallings vanaf 'n  verskansingsfonds : is dit kapitaal of inkomste van aard?</title>
      <pubDate>Wed, 10 Jun 2026 12:45:27 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15519</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15519</guid>
      <author>Kotze, Elzaan</author>
      <dc:format>Thesis</dc:format>
      <dc:date>2011</dc:date>
      <dc:creator>Kotze, Elzaan</dc:creator>
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      <title>Die realisasiebegrip : 'n teoretiese beskouing en die praktiese implementering daarvan</title>
      <pubDate>Wed, 10 Jun 2026 12:45:27 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68042</link>
      <guid>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F68042</guid>
      <author>Van der Walt, W. D.(Willem Dreyer)</author>
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      <dc:date>2012</dc:date>
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      <author>Weber, Lyle</author>
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      <author>Kannenberg, Ernst August</author>
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      <author>Du Toit, C. E. (Catherina Elizabeth)</author>
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      <title>Mapping the Information Technology (IT) governance requirements contained in the King III Report to the IT domains and processes of the Control Objectives for Information and Related Technology (COBIT) framework</title>
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      <author>Steenkamp, Gretha</author>
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      <dc:date>2011</dc:date>
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    <item>
      <title>Kritiese evaluering van geselekteeerde aspekte in die uitspraak van Kommissaris: Suid-Afrikaanse Inkomstediens V Brummeria Renaissance (EDMS) BPK (2007) SCA 99 (RSA)</title>
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      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19879</link>
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      <author>Haughton, Elron Jan</author>
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      <title>Die invloed van kapitaalwinsbelasting op boedelbeplanning en boedelbelasting en die toepaslikheid van trusts in boedelbeplanning na die inwerkingtreding van Kapitaalwinsbelasting</title>
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      <title>Pension interest at divorce : a guide to the treatment of pension interest at divorce with reference to the history, the changes made to legislation, and the expected future outcome as based upon the current outstanding issues to be addressed by the legislature and the Minister of Finance</title>
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      <author>Du Preez, Johannes Lodewicus</author>
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      <title>Mislukkingsvoorspelling vir handels- en vervaardigingsondernemings, veral met inagneming van verskillende tydsdimensies</title>
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      <author>Olivier, Pierre</author>
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      <dc:date>2012</dc:date>
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      <title>A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes</title>
      <pubDate>Wed, 10 Jun 2026 12:44:38 +0000</pubDate>
      <link>https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86495</link>
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      <author>Marais, Pierre</author>
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      <dc:date>2014</dc:date>
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      <author>Van der Westhuysen, Gerdi</author>
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      <author>Plotnikova, Svetlana</author>
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      <dc:date>2008</dc:date>
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      <title>A critical analysis of the capital gains tax system for South Africa</title>
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      <author>Schwarze, Corrinna Lina</author>
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      <dc:date>2012</dc:date>
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      <title>Die teorie van die lopendesaak-begrip en die praktiese toepassing daarvan deur maatskappye in die klere-, skoene- en tekstielbedryf in Suid-Afrika</title>
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      <dc:date>2012</dc:date>
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      <title>An investigation of the normal tax consequences for non-resident cloud computing service providers in South Africa</title>
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