Results for "Theses Accountancy"

Results for "Theses Accountancy" Showing 1 - 50 results of 72 Laminas_Feed_Writer 2 (https://getlaminas.org) https://search.frelip.org/Search/Results?sort=last_indexed+desc&limit=50&lookfor=%22Theses++Accountancy%22&type=Subject&lng=en 72 0 50 An empirical investigation of the impact of human capital efficiency on the financial and market performance of South African listed companies Wed, 10 Jun 2026 12:47:17 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86549 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86549 Morris, Carla Thesis 2014 Morris, Carla 0 Die inkomstebelastinggevolge van winste verdien uit beursverhandelde enkel-aandeeltermynkontrakte Wed, 10 Jun 2026 12:47:15 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19993 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19993 Engelbrecht, Bruwer Christo Thesis 2012 Engelbrecht, Bruwer Christo 0 B2B and the supplier : preventing repudiation of orders in an open account system Wed, 10 Jun 2026 12:47:14 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15525 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15525 Butler, Rika Thesis 2011 Butler, Rika 0 An investigation to determine incremental risks to software as a service from a user’s perspective Wed, 10 Jun 2026 12:47:14 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F18086 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F18086 Ipland, Frederick Ferdinand Thesis 2011 Ipland, Frederick Ferdinand 0 Die inkomstebelasting hantering van franchisefooie betaalbaar deur franchisehouers in die Suid-Afrikaanse Petroleum-bedryf Wed, 10 Jun 2026 12:46:52 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15049 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15049 Willemse, Leonard Christian Thesis 2011 Willemse, Leonard Christian 0 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 Wed, 10 Jun 2026 12:46:38 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86326 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86326 Rupping, Jacobus Adriaan Thesis 2014 Rupping, Jacobus Adriaan 0 A comparative study of tax incentives available for small businesses in South Africa, Australia and Canada Wed, 10 Jun 2026 12:46:37 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20340 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20340 Du Toit, Christine Thesis 2012 Du Toit, Christine 0 An analysis of Section 80A(C)(ii) of the Income Tax Act no. 58 of 1962 as amended Wed, 10 Jun 2026 12:46:16 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15520 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15520 Geldenhuys, Bernard Thesis 2011 Geldenhuys, Bernard 0 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 Wed, 10 Jun 2026 12:46:10 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F21122 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F21122 Smit, Sybrand Abraham Thesis 2012 Smit, Sybrand Abraham 0 Addressing application software package project failure : bridging the information technology gap by aligning business processes and package functionality Wed, 10 Jun 2026 12:46:07 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F17868 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F17868 Kruger, Wandi Thesis 2011 Kruger, Wandi 0 Gestruktureerde regsgefundeerde metodologie vir die inkomste-kapitaal riglyne en verwante subjektiwiteitsvraagstukke in die Suid-Afrikaanse inkomstebelastingreg Wed, 10 Jun 2026 12:45:54 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F831 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F831 Swanepoel, Leon Thesis 2010 Swanepoel, Leon 0 'n Kritiese evaluering van die inkomste- en kapitaalwinsbelastinghantering van kollektiewe beleggingskemas in effekte en kollektiewe beleggingskemas in eiendom Wed, 10 Jun 2026 12:45:40 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20426 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20426 Isaacs, Henry David Thesis 2012 Isaacs, Henry David 0 A critical analysis of the meaning of beneficial owner of dividend income received by a discretionary trust Wed, 10 Jun 2026 12:45:40 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85648 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85648 Engelbrecht, Waldette Anne Thesis 2013 Engelbrecht, Waldette Anne 0 n Kritiese evaluering van die verblyfbeginsel as belastingbasis in Suid-Afrika Wed, 10 Jun 2026 12:45:33 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53520 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F53520 De Jongh, R. B. (Robert Barnard) Thesis 2012 De Jongh, R. B. (Robert Barnard) 0 Bridging the Information Technology (IT) gap in South Africa through a step by step approach to IT governance Wed, 10 Jun 2026 12:45:33 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86464 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86464 Botha, David Petrus Thesis 2014 Botha, David Petrus 0 Ontvangste en toevallings vanaf 'n verskansingsfonds : is dit kapitaal of inkomste van aard? Wed, 10 Jun 2026 12:45:27 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15519 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15519 Kotze, Elzaan Thesis 2011 Kotze, Elzaan 0 Income tax nature of reimbursements relating to leasehold improvements Wed, 10 Jun 2026 12:45:15 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15062 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15062 Esterhuizen, Christelle Elleraey Thesis 2011 Esterhuizen, Christelle Elleraey 0 Addressing the incremental risks associated with adopting a Bring Your Own Device program by using the COBIT 5 framework to identify keycontrols Wed, 10 Jun 2026 12:45:13 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86694 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86694 Weber, Lyle Thesis 2014 Weber, Lyle 0 Die uitreik van aandele ten einde verpligtinge na te kom : onkoste werklik aangegaan vir inkomstebelastingdoeleindes of nie Wed, 10 Jun 2026 12:45:01 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20065 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20065 De Kock, Arno Thesis 2012 De Kock, Arno 0 Agentskapsteorie Wed, 10 Jun 2026 12:45:01 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F52080 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F52080 Du Toit, C. E. (Catherina Elizabeth) Thesis 2012 Du Toit, C. E. (Catherina Elizabeth) 0 Skenkings aan 'n trust en die daaropvolgende vermindering van die trust se uitstaande leningsrekening : die belasting op kapitaalwinsdilemma Wed, 10 Jun 2026 12:44:59 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20425 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20425 Marx, Erick Thesis 2012 Marx, Erick 0 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 Wed, 10 Jun 2026 12:44:57 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15050 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15050 Steenkamp, Gretha Thesis 2011 Steenkamp, Gretha 0 Kritiese evaluering van geselekteeerde aspekte in die uitspraak van Kommissaris: Suid-Afrikaanse Inkomstediens V Brummeria Renaissance (EDMS) BPK (2007) SCA 99 (RSA) Wed, 10 Jun 2026 12:44:52 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19879 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19879 Haughton, Elron Jan Thesis 2012 Haughton, Elron Jan 0 Die invloed van kapitaalwinsbelasting op boedelbeplanning en boedelbelasting en die toepaslikheid van trusts in boedelbeplanning na die inwerkingtreding van Kapitaalwinsbelasting Wed, 10 Jun 2026 12:44:48 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15522 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15522 Kotze, Jan Harmse Thesis 2011 Kotze, Jan Harmse 0 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 Wed, 10 Jun 2026 12:44:45 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19878 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19878 Du Preez, Johannes Lodewicus Thesis 2012 Du Preez, Johannes Lodewicus 0 Die rol van rekeningkundige beginsels en praktyk in die uitleg van die inkomstebelastingwetgewing in Suid-Afrika Wed, 10 Jun 2026 12:44:42 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20424 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20424 Steenkamp, Casper Jan Hendrik Thesis 2012 Steenkamp, Casper Jan Hendrik 0 A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes Wed, 10 Jun 2026 12:44:38 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86495 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86495 Marais, Pierre Thesis 2014 Marais, Pierre 0 Critical analysis of the components of the transfer pricing provisions contained in Section 31(2) of the Income Tax Act, no 58 of 1962 Wed, 10 Jun 2026 12:44:33 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15521 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15521 Van der Westhuysen, Gerdi Thesis 2011 Van der Westhuysen, Gerdi 0 Kapitaalwinsbelastinggevolge by die vermindering of aflossing van skuld Wed, 10 Jun 2026 12:44:33 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19900 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19900 Louw, Andries Adriaan Thesis 2012 Louw, Andries Adriaan 0 Applying PRINCE2 project management disciplines to address key risks in ERP System Implementation Projects Wed, 10 Jun 2026 12:44:27 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3474 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3474 Plotnikova, Svetlana Thesis 2008 Plotnikova, Svetlana 0 A critical analysis of the capital gains tax system for South Africa Wed, 10 Jun 2026 12:44:21 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F52627 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F52627 Schwarze, Corrinna Lina Thesis 2012 Schwarze, Corrinna Lina 0 An investigation of the normal tax consequences for non-resident cloud computing service providers in South Africa Wed, 10 Jun 2026 12:44:18 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95854 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95854 Steenkamp, Shene Thesis 2015 Steenkamp, Shene 0 Die aftrekbaarheid van werknemerverwante voorwaardelike aanspreeklikhede, met spesifieke verwysing na die verkoop of beeindiging van 'n besigheid Wed, 10 Jun 2026 12:44:16 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15524 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15524 Kieviet, Suzanne Thesis 2011 Kieviet, Suzanne 0 An investigation of developments in Web 3.0 : opportunities, risks, safeguards and governance Wed, 10 Jun 2026 12:44:10 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86535 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86535 Bruwer, Hendrik Jacobus Thesis 2014 Bruwer, Hendrik Jacobus 0 Die ondersoek na 'n finansieringskrisis by die voorgestelde Suid-Afrikaanse Nasionale Maatskaplike Aftreefonds Wed, 10 Jun 2026 12:44:09 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15063 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15063 Roux, Frederik Christoffel Thesis 2011 Roux, Frederik Christoffel 0 Die invloed van elektroniese handel op die toepaslikheid van die Wet op Belasting op Toegevoegde Waarde, no. 89 van 1991 Wed, 10 Jun 2026 12:44:01 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3404 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3404 Oosthuizen, Sonia Thesis 2008 Oosthuizen, Sonia 0 Possible tax treatments of the transfer of accounting provisions during the sale of a business and subsequent tax considerations Wed, 10 Jun 2026 12:43:49 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3336 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3336 Kroukamp, Susan Thesis 2008 Kroukamp, Susan 0 Die impak van die skrapping van artikel 11(bA) op die aftrekbaarheid van voorproduksie lenings kommissie aangegaan in die uitbreiding van 'n bestaande bedryf Wed, 10 Jun 2026 12:43:48 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95877 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95877 Barkhuizen, Gerhard Thomas Thesis 2015 Barkhuizen, Gerhard Thomas 0 An insight into the development of the royalty definition contained in modern model tax conventions and the evolution of the international tax meaning of 'beneficial ownership' Wed, 10 Jun 2026 12:43:43 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19876 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F19876 Greyling, Johannes Barend Thesis 2012 Greyling, Johannes Barend 0 Governance of virtual private networks using COBIT as framework Wed, 10 Jun 2026 12:43:43 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3389 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F3389 Sherry, Zaida Thesis 2008 Sherry, Zaida 0 The role of tax instruments in reducing emissions from electricity generation in selected developing countries : a comparative study Wed, 10 Jun 2026 12:43:41 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95823 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95823 Dippenaar, Mareli Thesis 2015 Dippenaar, Mareli 0 Software-as-a-Service (SaaS) : considerations and implications for SaaS customers Wed, 10 Jun 2026 12:43:40 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15037 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F15037 Dippenaar, Jacobus Frederik Thesis 2011 Dippenaar, Jacobus Frederik 0 Die inkomstebelastinggevolge van die verkryging van 'n skuldbrief teen 'n diskonto Wed, 10 Jun 2026 12:43:37 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20429 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20429 De Villiers, Deon Bernard Malan Thesis 2012 De Villiers, Deon Bernard Malan 0 NoSQL database considerations and implications for businesses Wed, 10 Jun 2026 12:43:33 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85727 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85727 Pretorius, Dawid Johannes Thesis 2013 Pretorius, Dawid Johannes 0 Die noodsaaklikheid van 'n rekeningkundige verslagdoeningsraamwerk vir klein en medium grootte entiteite Wed, 10 Jun 2026 12:43:32 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F52782 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F52782 Pienaar, Mario Morne Thesis 2012 Pienaar, Mario Morne 0 The right to privacy : how the proposed POPI Bill will impact data security in a cloud computing environment Wed, 10 Jun 2026 12:43:32 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86184 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86184 Basson, Benhardus Thesis 2014 Basson, Benhardus 0 Cloud computing : COBIT-mapped benefits, risks and controls for consumer enterprises Wed, 10 Jun 2026 12:43:30 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20116 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F20116 Enslin, Zacharias Thesis 2012 Enslin, Zacharias 0 The development of optimal composite multiples models for the performance of equity valuations of listed South African companies : an empirical investigation Wed, 10 Jun 2026 12:43:21 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95808 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F95808 Nel, Willem Soon Thesis 2015 Nel, Willem Soon 0 The governance of significant enterprise mobility security risks Wed, 10 Jun 2026 12:43:14 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85853 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F85853 Brand, Johanna Catherina Thesis 2013 Brand, Johanna Catherina 0 ’n Kritiese ondersoek na die betekenis en omvang van die term “opvoedkundige dienste” soos in artikel 12(h) van die Wet op Belasting op Toegevoegde Waarde No.89 van 1991 bedoel en die gevolglike invloed daarvan op die BTW-hantering van sekere navorsingsaktiwiteite deur ’n universiteit uitgevoer Wed, 10 Jun 2026 12:43:14 +0000 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86409 https://search.frelip.org/Record/oai:scholar.sun.ac.za:10019.1%2F86409 Herron, Andrea Thesis 2014 Herron, Andrea 0