Bibliography: leaves 114-115. / The proliferation of financial instruments in recent years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has created a need to review the standard of reporting by South African companies. Companies Within the financial services sector have been most impacted by these recent changes. As these companies deal in products that create and transfer risk, their financial risk reporting must be clear and detailed for the user to understand the various exposures to these risks.

Bibliography: leaves 83-87. / The high failure rate of students at Technikons is of great concern to all who are involved in tertiary education. If the current entrance requirements, which are predominately based on matriculation results, are failing to select successful students, these entrance requirements need to be investigated to determine if they are accurate predictors of success. The research reviews the current entrance requirements to Accounting programmes offered at Technikon Natal, and tests the reliability of these requirements, namely matriculation results, as predictors of success in the programmes. Predictor variables such as overall matriculation results, individual subjects or combinations of subjects are considered. The research used students registered for an Accounting diploma at Technikon Natal from 1996 to 1998. The progress of these students was monitored over the period of three years required to complete the Accounting programmes. Overall matriculation results, measured by Swedish points, and subjects studied for matriculation were used to determine if a correlation exists between these results and the number of subjects passed in each year of study. The overall conclusion is that students who have 26 Swedish points and above and/or Accounting matriculation results of a HG-D or SG-C pass more subjects in each year of the three-year Accounting programme than those students who have not achieved these results. The concurrent study of Accounting, Mathematics and Economics was significant for the second and third year of study. A degree of caution is necessary here as students with lower results were also successful in the completion of the Accounting programmes within three years.

Includes bibliographies. / Employee reporting is a concept which gained increasing popularity in Europe from the late 1970's, and a similar trend appears to be emerging in South Africa. This growth highlighted the paucity of research in this area, particularly in the South African context. This study therefore undertook to conduct a detailed review of prior research and existing theories of employee reporting. Based on the outcome of the review, a research design was constructed, to test, on an exploratory basis, the nature and extent of the demand for information amongst employees at a company in the Western Cape. The results indicated that a strong demand for information does exist, and that this demand is affected by a number of considerations, most notably the job level, age and education. In this respect, the results tended to confirm the findings of prior research elsewhere. It was however also noted, that the employees' choices and decisions appeared to be influenced by the socio - political conditions in South Africa, which resulted in employees attaching greater importance to their employer's involvement in society than has been the case in studies elsewhere.

Bibliography: pages 112-120. / This thesis argues that Accounting can never hope to be a value-free communicative medium grounded in and reflecting an external and knowable reality. Friedrich Nietzsche showed that we can only grasp the "real world" by means of useful fictions conditioned by our own perspective on the world. Any attempt to describe the world will always be distorted by the various contingent social, economic and political circumstances which influence our perspectives. Nietzsche's views on language are referred to, in seeking to demonstrate the inability of any language to communicate without communicating preconceived notions about reality. The thesis explores the assumptions upon which the mainstream perspective of accounting has based its world-view and attempts to show its limitations, both as a theory of Accounting and as a method of research, and shows the ideological bias inherent in it. Alternatives are suggested to replace or complement those of the mainstream in an attempt to create an awareness of the fact that the mainstream's way of seeing the world can never be privileged over other ways.

Includes bibliographical references. / This paper presents a study of some of the combined effects of capital gains tax and estate duty. In addition, the current estate tax and inheritance tax situations in the United States of America and United Kingdom, respectively, are discussed in this paper for comparative purposes. The tax regimes in the United States of America and the United Kingdom are relevant to this investigation due to their ability to avoid imposing both capital gains tax and estate tax upon the same assets on the death of an individual. The generation-skipping transfer tax in the United States of America and the United Kingdom inheritance tax generation-skipping provisions are also examined as they may assist to close some of the loopholes in the existing South African estate duty legislation. By closing these loopholes, the need to subject the estate assets to both capital gains tax and estate duty on the death of a person may be negated.

Includes bibliographical references (leaves 52-54). / Kenya, Tanzania and Uganda are countries that are in rich natural resources. The two resources which these states are the most economically reliant upon are that of arable land and minerals. It is these two resources which hold the most potential for these three states in terms of further economic growth. This makes it important for these two valuable resources to be afforded the best possible protection through the Double Tax Agreements (DTAs) that the three states have negotiated. This dissertation determined whether sufficient protection exists within the DTA networks of Kenya, Tanzania and Uganda by analysing two important Articles that have a major impact on the ability of the “source State” to tax the exploitation of natural resources.

This dissertation will determine whether or not the definition of a PE, as used in the DTAs of selected SADC countries, sufficiently protects the right these countries have to tax foreign companies or other non-resident taxpayers who use their natural resources profitably.

Bibliography: pages [91]-95. / Surveys of U.S. market participants reveal a belief that liquidity improves following a share split. Contrary to this, empirical studies on U.S. markets generally conclude that liquidity worsens. These contradictory views have as yet not been reconciled. Furthermore, there is little evidence as to the charge of liquidity on the Johannesburg Stock Exchange ("the JSE"). The primary objective of this study is to understand how liquidity, as measured by trading volumes, changes around a share split on the JSE. The study also seeks to gain a more precise understanding of the nature of any change in liquidity in order that it may be related to the effect that a split has on volatility and returns. Twenty-three share splits were selected from the period between December 1990 and June 1996. These splits were screened to ensure that no contemporaneous events were present which may have influenced the results. Five study periods were then defined around each split.

Includes bibliographical references.

Includes bibliographical references (leaves 95-108). / The objective of this dissertation is to investigate the relative value relevance of accounting information (earnings and book values of equity, based on two sets of financial statements) in relation to both A-and B-share prices over the following periods: (a) 1994 to 1997, (b) 1998 to 2004, and (c) 1994 to 2004. In particular, this dissertation focuses its investigation on Chinese companies that have issued two types of shares, namely, A-shares (issued to domestic investors) and B-shares (issued to foreign investors). These companies are required to prepare two sets of financial statements. One set of financial statement is prepared for the A-share investors and is based on Chinese Accounting Standards (CASs), while the other set is prepared for the B-share investors and is based on International Financial Reporting Standards (IFRSs).