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Is South Africa's headquarter regime successful and does it go against national legislation? Are rewards from a customer loyalty programme capital or revenue in nature?
Published 2016“…However, capital gains tax consequences can be dealt with as the reward received as part of the customer loyalty programme is of a capital nature. If for some reason, SARS proves that a customer embarked in a customer loyalty programme as part of a scheme to make profits and therefore he should be taxed on the reward, the onus SARS having to collect monies from taxpayers would far exceed the monies received. …”
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The effectiveness of an evidence-based workplace substance abuse and substance-related HIV prevention programme within a service industry in Cape Town, South Africa
Published 2022“…This study tested the effectiveness of a substance abuse and substance-related HIV prevention programme designed for use within a South African workplace setting. …”
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Die effek van twee gedeeldeleesintervensieprogramme op die narratiewe van voorskoolse kinders
Published 2011Get full text
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Making a game of chess sound
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Challenges facing the implementation of community and home-based early childhood development programmes for vulnerable children aged 0-4 years in the Western Cape and Eastern Cape,...
Published 2014“…This thesis examined the challenges facing the public sector implementation of community and home based early childhood development (ECD) programmes for vulnerable children aged 0-4 years in the Western Cape and Eastern Cape, South Africa. …”
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From novice to expert: assessment of the levels of expertise of South African Chartered Accountants and Auditors in an academic and professional programme using the Dreyfus's Five-...
Published 2017“…Knowledge in professional and business related courses are grounded in real-world business contexts, which influence the theoretical aspects of an academic programme. Most students in South Africa lack prior business and auditing knowledge, which makes it difficult for them to transfer the theoretical business knowledge, skills and attributes acquired in an educational setting, to the workplace setting. …”
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The role of social capital in the Fast Track Land Reform Programme (FTLRP) of Zimbabwe: a case of Rouxdale (R/E) Farm, Bubi District, Matabeleland North Province
Published 2019“…However, its outcomes are directly informed by different contexts, thus making it context specific in nature. The study stresses that governments that use social capital in land reform should be conscious of local contextual dynamics before developing programmes that affect beneficiaries, in order to preserve existing social network relationships. …”
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Thinking through making : the rural building workshop
Published 2016“…The third part of this paper describes the models I have built this year to illustrate the concept of 'techne', or the process of creation that is guided by the thing made, in order to demonstrate the qualities that materials possess, as well as how the act of making can be a design generator. It also describes how the initial stage of building models has led to the exploration of structural systems and components, and how models relating to the programme and site have been able to start informing the form of a building. …”
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Energy-efficient processing in radio astronomy: comparative analysis of computing platforms and their implementation
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