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Search Results - developing context
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A comparison of the substantive aspects of impermissible tax arrangements under South Africa's General Anti-Avoidance Rule and the Principal Purpose Test with specific reference to...
Published 2022“…The Organisation for Economic Cooperation and Development released the 2017 Model Tax Convention on Income and on Capital (hereafter "Convention") which contains a Principal Purpose Test under article 29(9). …”
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Illicit Financial Flows in Zambia's Integrated Economy: Analysing the effects of illegal taxation practices in the extractives industry on value addition
Published 2023“…Opportunities have been identified mainly in the form of employment creation, skills development, increased production using local goods and services, and integration into the mining value chain. …”
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Coproduction inside the investment nexus; a retail investor perspective of demand and supply of responsible investment opportunities in South Africa
Published 2023“…It intones the importance of using co-production to create investment context, to find equilibrium between supply and demand, and to enable resilient RI practice at the retail level. …”
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Offshore oil and gas in Russia: the legal framework and the implications as at September 1995
Published 2025“…While the free market economy is what is aspired, the use of the word 'free' in this context is often taken by its literal meaning in Russia. …”
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The effect of power distance on the career advancement of women
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Belewing van adolessente met Aandagtekort/Hiperaktiwiteit Versteuring - 'n kollektiewe gevallestudie
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The user acceptance of an agricultural e-commerce platform for women in underserved rural areas
Published 2025“…Furthermore, the research contributes to the current body of knowledge on the Technology Acceptance Model, offering detailed guidance on its application in various contexts, including gender-based and rural-specific contexts, to measure user acceptance. …”
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Assessing the transportation of liquid fuels in South Africa using multi-criteria decision analysis: a conceptual framework and case study
Published 2017“…The theme of this thesis encompasses both subjects of energy and transportation infrastructure which feature prominently in the countries development plans. When energy is discussed in South Africa, it is usually in the context of power generation and electricity distribution. …”
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Cross-Junction Based Metasurfaces: A Roadmap to Fano Resonances
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Reparation for The Irreparable: Is Punishing International Crimes a Universalist Hoax?
Published 2023“…This thesis challenges the conventional discourse on international punishment that emphasizes the development of a single, unified system of international criminal justice. …”
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Greenhouse gas mitigation cost of energy from biogas : a techno-economic analysis of co-digestion of three types of waste in Cape Town
Published 2015“…This paper investigates, in the context of Cape Town the emission reduction potential (ERP) of energy from biogas and related cost. …”
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An analysis of the role of firearms control laws in South African society
Published 2015“…Current legislative provisions in this context were then dealt with in some detail. Research into the official documentary reports of the S.A. …”
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Caregivers readiness to disclose HIV status : experiences and challenges of child disclosure in South Africa
Published 2016“…As there is a lack of context-specific and culturally-sensitive recommendations for child disclosure in South Africa, this research can be used to broaden the case base to inform the development of standardised guidelines that will assist caregivers to effectively communicate and manage the process of HIV disclosure with their children.…”
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An analysis of the theory- and employment-demands on mathematics for electrical engineering programmes at technikons
Published 2017“…The intent of this study is, firstly, to propose a framework of thought supporting engineering-mathematics curriculum-change in the context of electrical-engineering programmes as offered at technikons. …”
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