Os pressupostos da teoria do capital humano estabelecem que as pessoas se educam e que o principal efeito da educação é a mudança que ela provoca nas habilidades e conhecimentos de quem estuda. Quanto maior o nível de escolaridade alcançado, maior o desenvolvimento das habilidades cognitivas e de produtividade. A conseqüência prevista é uma melhora no nível de renda, na qualidade de vida e nas oportunidades profissionais e sociais. Tendo por base esse arcabouço teórico, o propósito geral desta pesquisa foi identificar e analisar as avaliações e percepções dos doutores em Ciências Contábeis, titulados pela FEA/USP, sobre as influências do doutorado nos seus desenvolvimentos e nas suas responsabilidades sociais. Os achados da pesquisa confirmaram as expectativas, explicações e previsões da teoria. Na percepção dos egressos, os 19 fatores possíveis de ser alterados que lhes foram apresentados, identificados na teoria do capital humano e levantados em duas aplicações da técnica Delphi, foram substancialmente influenciados com a titulação. Foram eles: respeitabilidade e reconhecimento acadêmico/profissional, diferenciação profissional, espírito acadêmico, amadurecimento pessoal, produção acadêmica, oportunidades na carreira, autonomia profissional, habilidades cognitivas, competências analíticas, empregabilidade, prestígio, produtividade, mobilidade profissional, responsabilidade social, status, remuneração, promoção social, estabilidade profissional e estilo de vida, em ordem de classificação estabelecida pelos respondentes do questionário. Todos os 19 fatores foram muito bem avaliados pelos egressos, suportando a tese estabelecida de que cursar o Doutorado em Ciências Contábeis influencia positivamente no desenvolvimento profissional e social do indivíduo, conforme preconiza a teoria do capital humano. A condução desta pesquisa resultou em um volume expressivo de dados que permitiram, ainda, traçar um perfil demográfico e profissiográfico dos egressos do Doutorado em Ciências Contábeis da FEA/USP, levantando também suas contribuições acadêmicas. Mesmo sendo poucos os possuidores do título de doutor em Ciências Contábeis quando confrontados com os mais de 700 cursos de Ciências Contábeis, 159 titulados até 31/12/2005, uma parte significativa mantém a principal atividade remunerada vinculada ao mercado. Se considerarmos que o objetivo principal do doutoramento é a qualificação para a docência e a formação de pesquisadores, este não vem cumprindo integralmente seu papel. Os resultados evidenciam que o Doutorado em Ciências Contábeis tem encontrado sua principal clientela entre homens casados que desenvolvem suas atividades junto ao mercado, em grande parte oriundos de São Paulo e do próprio Programa de Pós-Graduação em Ciências Contábeis da FEA/USP, e que a maioria de seus egressos permanece em São Paulo atuando na academia. Titulam-se, em média, aos 42 anos e, ao ingressarem, buscavam seguir ou aprimorar a carreira de pesquisador. Parece que essa motivação foi delegada a segundo plano após a sua conclusão, pois cerca de 30,0% dos pesquisadores nunca publicaram um artigo científico em periódicos ou eventos ou, se o fizeram, foi feito antes de 31/12/2004. Mesmo motivados pela obtenção de mais conhecimento quando do ingresso no doutorado (a maioria dos doutores declarou que esse fator pesou muito nas suas decisões em fazer o doutorado), parece não ser intenção dos egressos disseminá-lo. Uma outra motivação que conduziu os respondentes ao doutorado (a maior parte deles declarou que essa motivação teve um peso de médio a alto) foi a obtenção de melhor nível de renda. E, nesse ponto, alcançaram pleno êxito. Os efeitos da titulação sobre os rendimentos são bastante acentuados. De uma forma geral, o que se percebe é que, quando almejavam a titulação, estavam em busca de aprimoramento profissional, ampliação de oportunidades e competitividade no desenvolvimento de suas atividades, prestígio, conhecimentos e melhoria na renda. Características essas que, acreditavam, a escolaridade diferenciada lhes traria, e trouxe. Os egressos demonstram grande satisfação quanto às contribuições do doutorado para as atividades que desenvolvem atualmente, dentro do escopo avaliado pela pesquisa. / The assumptions pertaining to the human capital theory establish that people study, and that the main result of education is the change it grants to the abilities and knowledge of those who study. The higher the education level, the more one is rewarded with the development of cognitive abilities and productivity results. The anticipated consequence is the improvement in income, life quality and professional and social opportunities. Based on this theoretical framework, this research aimed at identifying and analyzing the evaluations and views that holders of a PhD degree in Accounting Sciences from FEA/USP have on the influence of this degree on their social responsibilities and progress. The findings substantiate the expectations, explanations and predictions of the theory. According to graduates from this program, the 19 factors that might possibly have been altered and were presented to them, were identified by the human capital theory and recognized in two applications of the Delphi technique, were substantially influenced by the title. They were: respectability and academic/professional acknowledgement, professional distinctiveness, academic spirit, personal growth, academic production, career opportunities, professional autonomy, cognitive abilities, analytical competence, employability, prestige, productivity, professional mobility, social responsibility, status, earnings, social improvement, professional stability and lifestyle, in accordance with the order established by the respondents. The 19 factors were very well evaluated by the PhD holders, and give support to the thesis that holding a PhD degree in Accounting Sciences influences the professional and social development in a positive manner, which goes hand in hand with the human capital theory. This research resulted in an impressive amount of data that also allowed for the drawing of the demographic and professional profile of those who had obtained the degree in Accounting Sciences at FEA/USP, together with their academic contribution. Even not being in a high number when compared to the number in some other 700 institutions ? 159 PhD holders as of December 31st 2005, a significant number still keeps their main income activity connected with the market. If we consider that the main purposes of the acquisition of the degree are teaching qualification and the building of researchers, the PhD has not been fully accomplishing its mission. The results show that the PhD in Accounting Sciences has found its place mainly among married men who perform in the market, mostly coming from Sao Paulo, and from the FEA/USP Post Graduation Program on Accounting Sciences, and the majority of its graduates remain in Sao Paulo, working in the academic area. In the average, they finish their degree around 42 years of age and intended to follow or enhance research skills when they first started. It seems this motivation decreases after the degree is a reality, for around 30% of the researchers never published a scientific article in journals or events, and if this has been done, it happened before December 31st, 2004. Even motivated by the acquisition of more knowledge when entering the program (most PhD holders declared that this fact weighed in favor of their decision toward the PhD), it seems this is not something to be disseminated by the graduates. Another motivation driving the respondents (most declared this motivation to have medium or high weight in the decision toward the PhD) was the achievement of a higher income level. This pursuit was fully satisfied. The effects of the title on income are outstanding. In general, it is possible to notice that when those people were first willing to achieve the degree, they were in search of professional improvement; expansion of opportunities and competitiveness in the accomplishment of their activities; prestige; knowledge and better income. These, they believed, would be brought by better schooling. And that was so. The findings of this research show that they demonstrate great appreciation for the contributions of the PhD degree to the activities they currently perform.

Bakgrund Arbetsgivarna inom The Accountancy Profession möter i dagslägetutmaningar då yrkesrollerna ständigt förändras samtidigt som de måsteanpassa sig efter de nya generationernas krav och behov. Syfte Syftet med denna studie är att utforska hur arbetstagarens yrkesrollsamt generationstillhörighet påverkar hur medarbetaren upplever sigproducera nytta i sitt arbete inom The Accountancy Profession. Metod Denna studie har framförts med hjälp av en kvantitativ metod meddeduktiv vetenskaplig ansats. Fem hypoteser har formulerats baserat påstudiens teorier om professioner och generationer. Empiri har samlatsin genom en webbenkät som besvarats av 301 medarbetare inomprofessionen i Sverige. Slutsats Studiens resultat visar på att det finns skillnader mellan hurredovisningskonsulter och revisorer upplever sig producera nytta,då redovisningskonsulter tenderar att uppleva sig producera nyttai högre grad än revisorer. Vidare ser vi vissa skillnader i hurgenerationerna upplever sitt nyttoskapande, men resultaten tyder påatt det kan bero på andra faktorer än just generationstillhörighet.Därför krävs vidare forskning inom detta område för att fastställasambanden mellan generationer och nyttoskapande inom TheAccountancy Profession. / Background Employers within The Accountancy Profession face challengesin the way the professions develop formally and informally, as wellas challenges in conforming to the demands of new generationsentering the workforce. Purpose The aim of this study is to examine how the professions andgenerations of employees affect how they experience the way theycreate value within The Accountancy Profession. Methodology This study has been conducted through a quantitative method anddeductive scientific approach. Five hypotheses have been formulatedbased on professional and generational theories. Empirical researchhas been collected using an online-based survey with 301participants working within The Accountancy Profession in Sweden. Conclusion The results imply that there are differences in how accountants andauditors experience the way they create value, as accountants provedto suppose a higher degree of value creation than auditors.Additionally, there seems to be differences in how the generationsexperience their value creation, but the results imply that there mightbe other factors that play into the way they experience the value theycreate. Hence further studies are needed within the field to concludecertain correlations between generations and value creation withinThe Accountancy Profession

Thesis (MComm)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: An application software package implementation is a complex endeavour, and as such it requires the proper understanding, evaluation and redefining of the current business processes to ensure that the project delivers on the objectives set at the start of the project. Numerous factors exist that may contribute to the unsuccessful implementation of application software package projects. However, the most significant contributor to the failure of an application software package project lies in the misalignment of the organisation’s business processes with the functionality of the application software package. Misalignment is attributed to a gap that exists between the business processes of an organisation and what functionality the application software package has to offer to translate the business processes of an organisation into digital form when implementing and configuring an application software package. This gap is commonly referred to as the information technology (IT) gap. The purpose of this assignment is to examine and discuss to what degree a supporting framework such as the Projects IN Controlled Environment (PRINCE2) methodology assists in the alignment of the organisation’s business processes with the functionality of the end product; as so many projects still fail even though the supporting framework is available to assist organisations with the implementation of the application software package. This assignment proposes to define and discuss the IT gap. Furthermore this assignment will identify shortcomings and weaknesses in the PRINCE2 methodology which may contribute to misalignment between the business processes of the organisation and the functionality of the application software package. Shortcomings and weaknesses in the PRINCE2 methodology were identified by: • Preparing a matrix table summarising the reasons for application software package failures by conducting a literature study; Mapping the reasons from the literature study to those listed as reasons for project failure by the Office of Government Commerce (the publishers of the PRINCE2 methodology); • Mapping all above reasons to the PRINCE2 methodology to determine whether the reasons identified are adequately addressed in the PRINCE2 methodology. This assignment concludes by proposing recommendations for aligning the business processes with the functionality of the application software package (addressing the IT gap) as well as recommendations for addressing weaknesses identified in the PRINCE2 methodology. By adopting these recommendations in conjunction with the PRINCE2 methodology the proper alignment between business processes and the functionality of the application software package may be achieved. The end result will be more successful application software package project implementations. / AFRIKAANSE OPSOMMING: Toepassingsprogrammatuurpakket implementering is komplekse strewe en vereis daarom genoegsame kennis, evaluasie en herdefiniëring van die huidige besigheidsprosesse om te verseker dat die projek resultate lewer volgens die doelwitte wat aan die begin van die projek neergelê is. Daar bestaan talryke faktore wat kan bydrae tot die onsuksesvolle implementering van toepassingsprogrammatuurpakket projekte. Die grootste bydrae tot die mislukking van toepassingsprogrammatuurpakket lê egter by die wanbelyning van die organisasie se besigheidsprosesse met die funksionaliteit van die toepassingsprogrammatuurpakket. Wanbelyning spruit uit gaping tussen die besigheidsprosesse van `n organisasie en die funksionaliteit wat die toepassingsprogrammatuur kan aanbied om die besigheidsprosesse van 'n organisasie om te skakel in digitale formaat wanneer `n toepassingsprogrammatuurpakket geimplementeer en gekonfigureer word. Daar word gewoonlik na hierdie gaping verwys as die informasie tegnologie (IT) gaping. Die doel van hierdie opdrag is om te evalueer en bespreek in watter mate ondersteunende raamwerk soos die PRojects IN Controlled Environment (PRINCE2) metodologie kan help om die organisasie se besigheidsprosesse in lyn te bring met die funksionaliteit van die eindproduk; aangesien so baie projekte steeds misluk ten spyte van die ondersteunende raamwerke wat beskikbaar is om organisasies by te staan met die implementering. Die opdrag beoog om die IT gaping te definieer en te bepreek. Verder sal hierdie opdrag die swakhede in die PRINCE2 metodologie, wat moontlik die volbringing van behoorlike belyning tussen die besigheidsprosesse en die funksionaliteit van die toepassingsprogrammatuurpakket belemmer, identifiseer. Swakhede en tekortkominge in die PRINCE2 metodologie is as volg geïdentifiseer: • Voorbereiding van matriks-tabel wat die redes vir toepassingsprogrammatuurpakket mislukking deur middel van die uitvoering van literatuurstudie opsom • Koppeling van die redes bekom deur middel van die literatuurstudie met die redes vir projek mislukking geidentifiseer deur die Office of Government Commerce (uitgewers van die PRINCE2 metodologie) • Koppeling van al die bogenoemde redes na die PRINCE2 metodologie om vas te stel of die redes wat geïdentifiseer is voldoende deur die PRINCE2 metodologie aangespreek word. Die opdrag sluit af met aanbevelings om die besigheidsprosesse in lyn te bring met die funksionaliteit van die toepassingsprogrammatuurpakket en aanbevelings vir swakhede wat in die PRINCE2 metodologie geïdentifiseer is aan te spreek. Behoorlike belyning tussen besigheidsprosesse en die funksionaliteit van toepassingsprogrammatuurpakket kan behaal word indien hierdie aanbevelings aangeneem word en tesame met die PRINCE2 metodologie gebruik word. Die eindresultaat is meer suksesvolle implementering van toepassingsprogrammatuurpakket projekte.

Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006. / The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Although these provisions are made for accounting purposes, they cannot necessarily be deducted under the terms of the Income Tax Act, no 58 of 1962. The tax deductibility of accounting provisions has long been a potential contention when a business is sold. The Income Tax Act has specific sections that must be applied in determining the deductibility of accounting provisions, for example, section 11(a), which is the general deduction formula; section 23(g), which prohibits expenses not laid out for the purposes of trade; and section 23(e), which does not allow a deduction when a reserve fund is created (for example a leave pay provision). In conducting this study, seven types of accounting provision generally recorded by businesses were identified: the bonus provision, leave pay provision, warranty provision, settlement discount and incentive-rebate provision, post employment provision, retrenchment cost provision and other provisions. These provisions are discussed in view of their possible income tax deductibility, and relevant case studies were identified to confirm the possible deductibility of these accounting provisions. In this study, the transfer of accounting provisions during the sale of a business is considered for the purposes of both the buyer and seller. The tax implications for the buyer and seller are then evaluated, as well as the subsequent treatment of the accounting provisions for the purposes of the buyer. Because the wording of the purchase contract is extremely important when a business is acquired, three examples of the wording of a purchase contract are discussed as well as the income tax implications thereof. The extent of the advice given by a tax practitioner will depend on the allegiance of the practitioner (either for the buyer or seller) and will determine how the contract will be concluded. In conclusion a tax practitioner would want to assist his client to obtain the most effective tax position for the transaction and therefore each purchase contract must be reviewed on its own set of facts.

Thesis (MAcc)--University of Stellenbosch, 2009. / AFRIKAANSE OPSOMMING: Met die bekendstelling van kapitaalwinsbelasting in 2000 was belastingpligtiges en belastingadviseurs bekommerd oor die invloed daarvan op belasting- en boedelbeplanning. Om die volle impak daarvan te verstaan moet die werking van kapitaalwinsbelasting ondersoek word. Paragraaf 10 van die Agste Bylae definieer die belasbare kapitaalwinste vir die jaar van aanslag. Hiervolgens word kapitale winste in die hande van verskillende belastingpligtiges teen verskillende “koerse” belas. In die algemeen word daar na Paragraaf 10 verwys as die insluitingsartikel wat op kapitaalwinste van toepassing is. Aangesien slegs ‘n “gedeelte” van kapitaalwinste onderhewig is aan normale belasting is een van die grootste faktore in die huidige belastingomgewing steeds om te onderskei tussen inkomste van ‘n kapitale of nie-kapitale aard. Deur die toepassing van Paragraaf 10 word kapitaalwinste gerealiseer deur Trusts en Maatskappye teen hoër koerse belas, as in die geval van individue. Dit het tot gevolg dat belastingpligtiges en belastingadviseurs die gebruik van trusts as ‘n effektiewe hulpmiddel vir boedelbeplanning begin bevraagteken het. Die effektiewe belastingkoers van toepassing op kapitaalwinste gerealiseer deur individue is egter die laagste van al die verskillende belastingpligtiges. Wanneer ‘n individue te sterwe kom is sy boedel onderhewig aan boedelbelasting, wat ‘n verdere belasting las tot gevolg het. Indien ‘n trust effektief toegepas word tydens die opstel van ‘n boedelplan vir ‘n individu sal die bates van die trust nie onderhewig wees aan boedelbelasting nie. Deur die verskeie opsies wat beskikbaar is vir ‘n belastingpligtige, wanneer hy ‘n besluit moet neem watter beleggingsvoertuig hy moet gebruik vir die belegging, kan die effektiewe belastingkoerse vergelyk word. Deur die uitkomste van die verskeie opsies teenoor mekaar te vergelyk bewys dit dat indien ‘n trust korrek aangewend word, dit steeds as ‘n effektiewe hulpmiddel in ‘n boedelplan kan aangewend word. Tydens die uitvoer van die vergelyking van die verskillende opsies wat vir die belastingpligtige beskikbaar is, is die tydwaarde van geld buite rekening gelaat. Indien die lewensverwagting van ‘n individu in berekening gebring word kan die uitkoms van die vergelyking moontlik anders wees. Deur dit alles in ag te neem bevestig dit weereens dat elke individue se boedelplan uniek sal wees indien sy persoonlike finansiële omstandighede in ag geneem word. / ENGLISH ABSTRACT: With the introduction of capital gains taxation in 2000, taxpayers and their advisors feared the impact thereof on tax planning and estate planning. To determine the impact thereof the taxation of capital gains must be understood. Paragraph 10 of the Eight Schedule define the taxable portion of capital gains for the year of assesment. Paragraph 10 is also commonly known as the inclusion clause applicaple on capital gains. This application of paragraph 10 has the effect that capital gains realised by different types of taxpayers are taxed at different rates. Due to the application of paragraph 10 only a portion of the capital gain realised by the taxpayer is subject to normal taxation. Therefor one of the biggest concerns for taxpayers still is to determine if income are of a capital nature or not. The inclusion rate, according to paragraph 10, applicable on capital gains realised by trusts and companies is higher than that of a individual and gives rise to a bigger tax burden relating to capital profits for trusts and companies. Therefor taxpayers and their advisors doubt wether a trust could still be used as an effective tool for estate planning. The effective tax rate on caiptal gains for individuals is the lowest for all types of taxpayers. But when an individual dies his estate is subject to estate duty, which leaves an additional burden for an individual to take into account. When a trust is effectively utilised in preparing an estate plan for an individual, the assets of the trust should not be subject to estate duty. By evaluating the effective tax rates applicable to the different options available to a taxpayer when he needs to determine which investment vehicle to use when making an investment, a comparision can be made. By comparing the effective tax rates a conclusion can be drawn that a trust can still be used as an effective tool for estate planning when utilised properly. When the comparison was made the time value of money was ignored. If the life expectancy of a individual are taken into account the outcome could be different. When everything is taken into consideration the conclusion is that the estate plan for every individual is unique and determined by his or her personal financial circumstances.

Thesis (MComm)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: Section 74D of the Income Tax Act No 58 of 1962 (the Act) grants the power of search and seizure to the South African Revenue Service, the basic underlying principle being that the Commissioner has to obtain a warrant from a judge prior to a search and seizure operation. The previous section 74(3) of the Act provided that the Commissioner was allowed himself to authorise and conduct a search and seizure operation without the requirement of a warrant. Section 74D of the Act was recently reviewed and the Tax Administration Bill (the TAB) contains the new provisions on search and seizure that will replace section 74D of the Act. In this assignment, the concept of search and seizure was examined by considering the cases, academic writing and other material on the topic. The objectives were to analyse the development of search and seizure in South African income tax law, to provide a basic understanding of the warranted and warrantless search and seizure provisions of the Act and the TAB, to determine their constitutionality and to determine the remedies available to a taxpayer who has been subject to a search and seizure. It was found that search and seizure has developed from warrantless under the previous section 74(3) of the Act into the requirement of a warrant under section 74D of the Act into a combination of both under the TAB. The concept of an ex parte application was analysed, which was shown to be permissible in certain circumstances under section 74D of the Act, while it is now compulsory in terms of the TAB. It was shown that the TAB closed the lacuna in the Act relating to the validity period of a warrant before it has been executed. It was, however, concluded, regarding whether a warrant expires when exercised or whether the same warrant can be used again to conduct a second search and seizure, that the position is not quite certain in terms of the Act and the TAB. It was found that there is no defined meaning of the reasonable grounds criterion, which is often required to be met in terms of the Act and the TAB, but that anyone that has to comply with the criterion must be satisfied that the grounds in fact exist objectively. The new warrantless search and seizure provisions of the TAB were analysed. It was established that warrantless search and seizure provisions are not uncommon in other statutes, but that the content thereof often differs. The new warrantless provisions were compared to the warrantless search and seizure provisions of, inter alia, the Competition Act No 89 of 1998 (the Competition Act), and it was found that the warrantless TAB provisions are not in all respects as circumscribed as those of the Competition Act and recommendations for counterbalances were made. It was concluded that the warranted search and seizure provisions of the Act and the TAB should be constitutionally valid but that the constitutionality of the new warrantless provisions of the TAB is not beyond doubt. It was furthermore found that the remedies at the disposal of a taxpayer who has been subject to a search and seizure should indeed be sufficient, but that there are no remedies available to a taxpayer to prevent injustice or harm. / AFRIKAANSE OPSOMMING: Artikel 74D van die Inkomstebelastingwet No 58 van 1962, (die Wet) verleen aan die Suid-Afrikaanse Inkomstediens die mag van deursoeking en beslaglegging, die grondliggende beginsel synde dat die Kommissaris ’n lasbrief van ’n regter moet verkry voor die deursoeking en beslaglegging kan plaasvind. Die vorige artikel 74(3) van die Wet het bepaal dat die Kommissaris self ’n deursoeking en beslaglegging kon magtig en uitvoer sonder die vereiste van ’n lasbrief. Artikel 74D van die Wet is onlangs hersien en die nuwe Belastingadministrasie-wetsontwerp (BAW) bevat die nuwe bepalings oor deursoeking en beslaglegging wat artikel 74D van die Wet sal vervang. In hierdie werkstuk is die konsep van deursoeking en beslaglegging ondersoek deur oorweging van die hofsake, akademiese skrywe en ander materiaal oor die onderwerp. Die doelstellings was om die ontwikkeling van deursoeking en beslaglegging in die Suid-Afrikaanse inkomstebelastingreg te ontleed, om ’n basiese begrip van die bepalings in die Wet en die BAW oor deursoeking en beslaglegging met en sonder ’n lasbrief te verskaf, om die grondwetlikheid daarvan te bepaal en om die remedies te bepaal wat beskikbaar is vir ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging. Daar is bevind dat deursoeking en beslaglegging ontwikkel het vanaf sonder ’n lasbrief ingevolge die vorige artikel 74(3) van die Wet tot die vereiste van ’n lasbrief ingevolge artikel 74D van die Wet tot die kombinasie van albei ingevolge die BAW. Die konsep van ’n ex parte-aansoek is ontleed, en dit blyk in sekere omstandighede ingevolge artikel 74D van die Wet toelaatbaar te wees, terwyl dit nou ingevolge die BAW verpligtend is. Daar is aangedui dat die BAW die lacuna in die Wet oor die geldigheidsperiode van ’n lasbrief voordat dit uitgevoer is, verwyder het. Daar is egter bevind, rakende die vraag of ’n lasbrief verval wanneer dit uitgevoer word en of dieselfde lasbrief weer gebruik kan word om ’n tweede deursoeking en beslaglegging uit te voer, dat daar nie sekerheid ingevolge die Wet of die BAW bestaan nie. Daar is bevind dat daar geen gedefinieerde betekenis vir die kriterium van redelike gronde is nie, waaraan dikwels ingevolge die Wet en die BAW voldoen moet word, maar dat enigiemand wat aan die kriterium moet voldoen tevrede moet wees dat die gronde inderwaarheid objektief bestaan. Die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief is ondersoek. Daar is vasgestel dat bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie ongewoon is in ander wette nie, maar dat die inhoud daarvan dikwels verskil. Die nuwe bepalings oor deursoeking en beslaglegging sonder ’n lasbrief is vergelyk met die bepalings oor deursoeking en beslaglegging sonder ’n lasbrief van, inter alia, die Mededingingswet No 89 van 1998 (die Mededingingswet), en daar is bevind dat die BAW-bepalings oor deursoeking en beslaglegging sonder ’n lasbrief nie in alle opsigte so afgebaken is soos dié van die Mededingingswet nie en voorstelle vir teenwigte is gemaak. Die gevolgtrekking is gemaak dat die bepalings oor deursoeking en beslaglegging met ’n lasbrief van die Wet en die BAW grondwetlik geldig behoort te wees, maar dat die grondwetlikheid van die nuwe bepalings van die BAW oor deursoeking en beslaglegging sonder ’n lasbrief nie onweerlegbaar is nie. Daar is verder bevind dat die remedies tot die beskikking van ’n belastingpligtige wat onderworpe was aan deursoeking en beslaglegging inderdaad genoegsaam behoort te wees, maar dat daar geen remedies aan ’n belastingpligtige beskikbaar is om ongeregtigheid of skade te voorkom nie.

Thesis (MComm)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Cloud computing has emerged as one of the most hyped information technology topics of the decade. Accordingly, many information technology service offerings are now termed as cloud offerings. Cloud computing has attracted, and continues to attract, extensive technical research attention. However, little guidance is given to prospective consumers of the cloud computing services who may not possess technical knowledge, or be interested in the in-depth technical aspects aimed at information technology specialists. Yet these consumers need to make sense of the possible advantages that may be gained from utilising cloud services, as well as the possible incremental risks it may expose an enterprise to. The aim of this study is to inform enterprise managers, who possess business knowledge and may also be knowledgeable on the main aspects of COBIT, on the topic of cloud computing. The study focuses on the significant benefits which the utilisation of cloud computing services may bring to a prospective consumer enterprise, as well as the significant incremental risks this new technological advancement may expose the enterprise to. Proposals of possible controls that the prospective consumer enterprise can implement to mitigate the incremental risks of cloud computing are also presented. / AFRIKAANSE OPSOMMING: “Cloud computing” (wolkbewerking) het na vore getree as een van die mees opspraakwekkende inligtingstegnologieverwante onderwerpe van die dekade. Gevolglik word talle inligtingstegnologie-dienste nou as “cloud”-dienste aangebied. Uitgebreide aandag in terme van tegnologiese navorsing is en word steeds deur “cloud computing” ontlok. Weinig aandag word egter geskenk aan leiding vir voornemende verbruikers van “cloud”-dienste, wie moontlik nie tegniese kennis besit nie, of nie belangstel in die diepgrondige tegniese aspekte wat op inligtingstegnologie-spesialiste gemik is nie. Tog moet hierdie verbruikers sin maak van die moontlike voordele wat die gebruik van “cloud”-dienste mag bied, asook die moontlike inkrementele risiko’s waaraan die onderneming blootgestel mag word. Die doel van hierdie studie is om die bestuurders van ondernemings, wie besigheidskennis besit en moontlik ook kundig is oor die hoof aspekte van COBIT, in te lig oor wat “cloud computing” is. Die studie fokus op die beduidende voordele wat die benutting van “cloud computing”-dienste aan die voornemende verbruikersonderneming mag bied, asook die beduidende inkrementele risiko’s waaraan die onderneming blootgestel mag word as gevolg van hierdie tegnologiese vooruitgang. Voorstelle van moontlike beheermaatreëls wat die voornemende verbruikersonderneming kan implementeer ten einde die inkrementele risiko’s van “cloud computing” teë te werk word ook aangebied.

Thesis (MAcc)--Stellenbosch University, 2012. / ENGLISH ABSTRACT: Globally, climate change is probably the biggest environmental challenge facing the world this century. To accommodate change, the South African government introduced a vehicle emission tax on 1 September 2010. However, the design of the vehicle emission tax focuses on consumers and it might not be most effective in reducing CO2 emissions to the desired level. Therefore, alternative initiatives need to be identified and implemented to address increasing CO2 emissions. A “feebate” policy is considered as a possible alternative to reduce CO2 emissions. A literature review was performed on the topic of “feebate” policies and current tax legislation that could encourage vehicle manufacturers to invest in energy-efficient technology aimed at reducing CO2 emissions. Based on the literature review, a qualitative empirical study was conducted by means of a questionnaire, which was distributed to nine vehicle manufacturers in South Africa. The study specifically focused on vehicle manufacturers as they have the opportunity to design, develop and introduce energy-efficient technology, which could reduce CO2 emissions. Results suggest that a “feebate” policy that leads to costs savings should be considered by government to encourage vehicle manufacturers to invest in energy-efficient technology in order to lower CO2 emissions. It was also noted that, in general, the provisions of the current Income Tax Act No. 58 of 1962 provides little incentive to encourage vehicle manufacturers to invest in energy-efficient technologies to reduce CO₂ emissions. / AFRIKAANSE OPSOMMING: Wêreldwyd is klimaatverandering waarskynlik die grootste uitdaging wat die wêreld in die gesig staar die eeu. Die Suid-Afrikaanse regering het op 1 September 2010 ʼn voertuig uitlatingsbelasting ingestel om verandering te akkommodeer. Aangesien die ontwerp van voertuig uitlatingsbelasting egter fokus op die verbruiker, is dit moontlik nie die effektiefste manier om CO2-uitlatings te verminder en tot ʼn aanvaarbare vlak nie. Dus moet alternatiewe inisiatiewe geïdentifiseer en geïmplementeer word om toenemende CO2-uitlatings aan te spreek. ʼn “Feebate” beleid word oorweeg as ʼn moontlike alternatief om CO2-uitlatings te verminder. ʼn Literatuurstudie is uitgevoer rakende die onderwerp van “feebate” beleide en huidige belastingwetgewing wat voertuigvervaardigers kan motiveer om te investeer in energie effektiewe tegnologie wat gemik is daarop om CO2-uitlatings te beperk. Gebaseer op die literatuurstudie is ʼn kwalitatiewe empiriese studie uitgevoer deur middel van ʼn vraelys, wat aan al nege voertuigvervaardigers in Suid-Afrika gestuur is. Die studie het spesifiek op voertuigvervaardigers gefokus, omrede hulle die geleentheid het om energie effektiewe tegnologie te ontwerp, te ontwikkel en voor te stel wat CO2-uitlatings kan verminder. Resultate dui daarop dat die regering ʼn “feebate” beleid, wat sal lei tot kostebesparing, behoort te oorweeg om sodoende voertuigvervaardigers te motiveer om in energie effektiewe tegnologie te investeer om CO2-uitlatings te verlaag. Daar is ook bevind dat die huidige Inkomstebelastingwet No. 58 van 1962 oor die algemeen min insentief verskaf om voertuigvervaardigers te motiveer om in energie effektiewe tegnologie te investeer om CO2-uitlatings te verlaag.

Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006. / The advent of the internet made it possible to conduct business in a different manner - electronically. Electronic commerce enables residents and vendors to transact with residents and vendors of any other country (jurisdiction) at any time, making the world indeed a smaller place. Electronic commerce has, however, raised many questions internationally. Determining the effect of such transactions on the tax take of a country is of great importance to a government. The South African Revenue Service adjusted the Income Tax Act in order to take globalisation into account in accordance with international direction. In contrast, no changes have been suggested for the indirect taxation, namely value added tax. Electronic commerce were not contemplated when the Value-Added Tax Act was introduced in 1991. The charging section (section 7 of the mentioned act) provides that a transaction will be taxed in South Africa on the supply of goods or services, on the import of goods and on the supply of an imported service. In traditional business the place of supply was easy to define because a pure consumption test could be applied: namely that the place of supply is where the goods or services have been consumed. Today this rule will put an enormous compliance burden on vendors since the physical place of consumption in electronic commerce is not that obvious (Masters, 2001). Not only must the precise place of supply be determined but the vendor also has to value the supply in multiple jurisdictions. This study highlights the applicable sections of the Value-Added Tax Act and applies it to electronic commerce in order to determine if the existing legislation should be modernised or if parts of it needs to be re-written. The following concepts will be considered: • Place of supply in order to determine the jurisdiction where tax must be charged. • Value of supply to determine the value on which tax must be charged. • Vendor to determine which entities, South African or otherwise, have to register for VAT in South Africa. • Goods. • Services to consider goods and services of digital content. The international initiatives regarding the application of consumption tax, under the leadership of the Fiscal Committee of the Organisation for Economic Co-operation and Development, were taken into account in the study of any required amendments to sections of the Value-Added Tax Act. A group, “The Consumption Tax Technical Advisory Group”, was established in January 1999 by the OECD to consult with business and non-members on the implementation of consumption tax on electronic commerce transactions. The composition of the group is representative of the main trading nations in the world, but also includes smaller countries, non-members and private sector participants. It includes Australia, Japan, the United Kingdom, the United States of America and the European Commission. Considering the global composition of the group this study will focus on the initiatives of the OECD and it is not deemed necessary to investigate the initiatives of individual countries. The study will however consider the research and initiatives of South Africa’s biggest commercial partner, the European Union (OECD, 2004a: 285). The South African initiatives regarding electronic commerce include the Green Paper on Electronic Commerce released by the Department of Communication in November 2000 and the Electronic Communications and Transactions Act promulgated on 26 June 2002. The legislation does not address the tax implication of electronic commerce but in chapter 4 of the mentioned green paper it was discussed by the legislators. There is growing international pressure to lower corporate income tax rates. As the tax base erodes in this area other sources, possibly consumer taxation, must be found to meet the shortfalls (Masters, 2001). It is the aim of this study to show that the present Value-Added Tax Act is in need of modernisation in order to take into account the wide range of electronic commerce transactions.

Thesis (MAcc (Accountancy))--University of Stellenbosch, 2007. / The successful implementation of an Enterprise Resource Planning (ERP) System can help an organisation to redefine its business processes and enhance its competitive advantage. An ERP System Implementation is a transformation project, which changes the way an organisation thinks and acts about its business. An ERP System implementation is also a complex endeavour, and as such, it requires rigorous risk management. The understanding and management of risks relevant to ERP System Implementation Projects are critical in order to ensure that the project delivers on its objectives within the specified budget and timelines, and eventually realises the envisaged business benefits. The purpose of this study is to discuss how key risks relevant to ERP System Implementation Projects could be addressed by applying project management disciplines derived from the PRINCE2 (PRojects IN Controlled Environment) project management methodology. This methodology was developed by the Office of Government Commerce in the United Kingdom. This study also provides a framework that could be applied at the outset and during an ERP System Implementation Project by business management, to understand the risks (“what could go wrong?”) and project management disciplines that should be applied to address these risks (“what must go right?”). This framework was derived by: • Identifying key risks relevant to ERP System Implementation Projects; • Mapping these key risks onto SAP Implementation phases to highlight where these risks could materialise in the SAP Implementation process; • Then mapping these key risks across PRINCE2 project management processes and SAP Implementation phases by creating the SAP Implementation Key Risks Map; and finally • Providing a detailed description of how to apply PRINCE2 project management disciplines to address each risk in the SAP Implementation Key Risks Map.