Trading stock : a critical analysis of the application of Section 1 of the Income Tax Act no 58 of 1962 by Nkerebuka, Eliya John

“…An international tax system subjects its residents to tax on their income from all around the world while a domestic tax system subjects its residents to tax only on income arising out of a source within the borders of such a State. Under the international tax system, a State's right to tax firstly depends on whether the taxpayer deriving the said taxable income is a resident of that country or not. …”
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Predicting the benefits that small business owners obtain from their accounting practitioners

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Cross-language acoustic adaptation for automatic speech recognition

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The effect of metal type and loading on n-paraffin hydrocracking conversion and selectivity by Wynne, Peter DT

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A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services by Dunjane, Kate

“…Thus, significant economic activity can take place in a state without meeting the minimum taxable presence required to justify source-based taxation. The problem is that with cross-border transactions between developed and developing countries, where the developing country is typically a capital-importer of services, that developing country will never have the jurisdiction to tax active service-based business income, since the threshold relied on is high, relative to how global trade is conducted today, as it is predominantly dependent on satisfying a physical presence requirement. …”
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The use of traditional weather forecasting by agro-pastoralists of different social groups in Bobirwa sub-district, Botswana by Mosime, Bonolo

“…Agro-pastoralists of Bobirwa sub-district depend mainly on rain-fed agriculture as a source of their livelihood. …”
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In situ denitrification of nitrate rich groundwater in Marydale, Northern Cape by Israel (Clarke), Sumaya

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Dynamical studies in relativistic cosmology by Mustapha, Nazeem

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Provision of agricultural credit to shall holder farmers in Dangme West District, Ghana by Campbell, Alphonso S. O.

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Physiological and behavioural aspects of climate change vulnerability in ground-foraging passerines inhabiting South Africa’s Tankwa Karoo desert

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Design and application of an automated system for camera photogrammetric calibration by De Villiers, Jason

“…Careful selection of the robot poses allows cost functions dependant on the captured poses and light source centres to be formulated for each of the desired calibration parameters. …”
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The development of Namibia's renewable energy regime by Heita, Natalia Ndatilohamba

“…As is the case with many countries, Namibia has an economy dependent on fossil fuels. The country is, however, blessed with abundant and diverse - but as yet unexploited - renewable energy (RE) resources that could be used for improving the livelihood of the vast majority of its 2.2 million people. …”
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Does the Permanent Establishment article give Namibia adequate taxing rights?An analysis of tax convention models in the mining and fishing industries by Swartz, Rikotoka Punaje

“…Namibia is a country rich in natural resources and heavily dependent on foreign investment to effectively make use of those resources. …”
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The rural energy sector and the environment: a case study of West Gonja District, Ghana by Mubita, Simangolwa Mukelabai

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Nutritional contribution of atmospheric deposition to the Strandveld vegetation of West Coast South Africa Justine Muhoro Nyaga. by Nyaga, Justine Muhoro

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Vacuum ultraviolet laser spectroscopy of CO molecules in a supersonic jet by Steinmann, C. M. (Christine Margarete)

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Process simulation as a decision support tool for biopharmaceutical process development in a South African context by Collair, Wesley

“…The process was found to be least sensitive to electricity dependence on diesel, with only a $ 60 000 /kg increase in COG when 75% of electricity was derived by diesel generator. …”
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Price Volatility, Competitiveness, and Innovation in the South African Wine Industry by Chikumbi, Lydia Mwelwa

“…Determining whether consumers choose such wines is crucial as it would reveal whether wine players can exploit this source of avenue to save the struggling industry. …”
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Design, modelling and construction of a scalable dual fluidised bed reactor for the pyrolysis of biomass

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