The thesis evaluates the principal business-related and logistical opportunities and risks on the African solar market which is often associated to offer the last unexploited economic opportunities on this planet. For this purpose, the author examines three major African trade unions and reviews the strengths and weaknesses of each regional coalition. It becomes obvious that each respective trade bloc contains one dominant player, in this case Nigeria, Kenya and South Africa. The practical section starts with an analysis of the appropriate entry market for the Czech solar wholesaler Solarity. Subsequently, the author identifies South Africa as the best fitting market primarily because of good infrastructure, high purchasing power and a similar business culture. The author recommends that Solarity should apply an exporting entry mode due to its size and inexperience on the African market. Secondary research, first-hand experience and close cooperation with Solarity support the author in his final conclusions.

The aim of this thesis is to provide a comprehensive overview of the possible forms of entry on foreign markets. Various inputs are compared according to an advantages and disadvantages. Diploma thesis is focused on trading with West Africa, particularly with Nigeria. Therefore I will bring the importance of the process of discussions and negotiations with respect to awareness of differences in cultural aspects of the negotiations and contracts. In conclusion, I refer to the establishment of a specific joint venture in Nigeria. Any input options on the international market are assessed in the context of trade in goods.

Sub-Saharan economies need structural changes that would enhance their productivity, increase economic growth and development. In this regard, industrialization plays a key role. Using regression analysis, the aim of this dissertation thesis is to identify main factors (determinants) of industrialization in sub-Saharan Africa. The results indicate that infrastructure and economy size (measured by population size) represent main determinants of industrialization in the region. The thesis also deals with possibilities for development of those determinants. Case study of infrastructure development in Mauritius emphasizes privatization, cooperation with external subjects etc. Negative consequences of small economy size can be overcome by preferential trade agreements (under certain circumstances), as shown by analysis of the three smallest economies in the region.

Poverty in Subsaharan Africa and the role of Chine in its solution worries many supporters of current development assistance. Hypothesis: The role of China is markedly different than the help from the rest of the world, it could help the countries to find their way out of poverty but it could also damage their insitutions or worsen unemployment by importing their own labor. Main target of the asian investors is extraction of natural resources, which shows in exports. In first part of the thesis will be discussed theories of poverty and models of its solution, mainly approach of Albert O. Hirschman, Jeffrey Sachs and the World bank. Will be characterized situtation in Zambia, Nigeria and South African Republic. Then will be analysed motives and especially approach of China during its involvement in Africa with focus on beforementioned countries. The point will be to characterize and evaluate impacts of chinese investments and development assistance on economies and poverty in given countries. Mainly, if the rates of growth and structure of exports changed. Will be used databases of UNCTAD and World bank. Main methods will be analysis and iduction.

Hendrik Hofmeyr is a prolific South African composer, who has written well over 150 works to date. Many of these compositions were commissioned for performers such as the British duo Nettle & Markham, the Hogarth Quartet and the Latvian youth choir Kamer. Sinfonia africana was composed in 2003, as a commissioned work for the Vriende van Afrikaans. Sinfonia africana is a large-scale work scored for solo soprano, choir and orchestra. It consists of three movements, each based on a different poem: The first movement is based on Marais’s Die Lied van Suid-Afrika, while the middle movement uses Opperman’s Gebed om die Gebeente, with the third movement concluding Sinfonia africana with van den Heever’s Afrika. Both the second and third movements of Sinfonia africana are related to earlier Hofmeyr compositions, namely the 1999 chamber work Gebed om die Gebeente and the 2001 choral work Afrika. This study aims to identify, analyse and discuss the basic elements of music found in the three movements of Sinfonia africana, as well as in Gebed om die Gebeente and Afrika. The various elements of music that constitute compositional and stylistic techniques are: text, structure, pitch, harmony, rhythm, texture, timbre, dynamics and articulation. These elements of music will be compared with each other in the various movements of Sinfonia africana, as well as in Gebed om die Gebeente and Afrika, to determine their contribution to Hofmeyr’s compositional and stylistic techniques as a whole. / Dissertation (MMus)--University of Pretoria, 2015. / Music / Unrestricted

On the base of the theoretical concept of hegemony, the work tries to discover whether the United States and China can be considered a leaving, respectively rising hegemonic power in Africa. The theoretical part is based on the conception of hegemony by Immanuel Wallerstein and Robert Gilpin and sets an analytic framework for the identification of four groups of indicators - political, economic, military and cultural ones. The results of the research confirmed China as a rising hegemon and United States as an actual hegemonic power in Africa.

Magister Artium (Development Studies) - MA(DVS) / Die doel van die navorsingsprojek is om die gesondheidsvoorsiening en -benutting van In klein landelike gemeenskap te ondersoek. Dit is egter nie moontlik om na die gesondheidsituasie van die inwoners in isolasie te kyk en terselfdertyd In volledige beeld van die gesondheid van die inwoners te kry nie. Die gesondheid van die individu, en die gemeenskap in die breë, is onlosmaaklik gekoppel aan die algemene welstand van die individu en die gemeenskap (Botha; 1984:2; Wilson & Ramphele; 1989:292). Van die siektes wat deur die armes ondervind word, kan direk of indirek na hul ekonomies-maatskaplike omstandighede teruggevoerword. Die armoede-verskynsels kan dus nie gekompartementaliseer word nie, maar daar moet noodwendig na die globale lewensopset van die teikengroep gekyk word as een aspek van die totale probleem uitgelig en bestudeer wil word. wilson en Ramphele (1989:4) het vier redes uitgesonder waarom In studie van die armoede-vraagstuk belangrik is: * die skade wat armoede aan die individu rig; * die negatiewe ekonomiese impak wat armoede op die individu het; * armoede is die manifestasie van groot ongelykhede, en * armoede is In simptoom van In dieperliggende probleem.

AFRIKAANS: Die lewensversekeringsbedryf in Suid-Arrika is ‘n groot mobi1iseerder van langtermyn diskresionêre kapitaal en verleen beskerming teen finansiële ver1iese wat weens die intrede van persoonlike risiko’s voorkom. Die mate waarin fondse na die bedryf vloei toon dat die publiek lewensversekering wel belangrik ag en dat dit reeds ‘n algemene begrip en ‘n belangrike komponent van die uitgawes of kontantvloei van baie huishoudings vorm. Soos in die res van die wêreld. gaan die plaaslike bedryf ook gebuk onder die probleem dat k1iënte hulle versekering tot nadeel van al die belanghebbers ontydig beëindig. Daar bestaan nie ‘n bepaalde of dominante rede vir die wanbetaling van versekering nie, maar dit kan aan die sameloop van verskillende faktore toegeskryf word. Groot bedrae geld word op hierdie wyse oneffektief aangewend en nie benut waarvoor dit bedoel was nie. Uit die studie het dit duidclik geword dat die kliënte baie onkundig met betrekking tot persoonlike finansiële beplanning is waar ’n versekering ‘n besondere belangrike rol speel. Tydens die bemarkingsproses maak kliënte hoofsaaklik op die tussengangers se ervaring. kennis, betroubaarheid, integriteit ens., staat om van die “beste of toepas1ike advies" voorsien te word. Dit plaas lewensversekering in die kader van finansiële dienste en moet die kenmerke, te wete. nie-tasbaarheid. bederfbaarheid ens., deeglik in ag geneem word. K1iënte se reaktiewe optrede veroorsaak dat die meeste versekering aan hulle verkoop en nie gekoop word nie. Voorspruitend hieruit rus ‘n verpligting op versekeraars om toe te sien dat hulle tussengangers toegerus is om aan die kliënte se verwagtinge te voldoen. Indien nie, is die beskerming wat tans aan die kliënte via selfregulering, die Suid-Afrikaanse reg, ens., verleen word, so gebrekkig dat dit van nul en gener waarde is. Die belanghebbers se interafhanklikheid vereis dat elkeen ‘n verpligting het om toe te sien dat die diskresionêre kapitaal optimaal benut word. Die versekeraars se onherroeplike enIof onbeperkte afhanklikheid van kliënte en tussengangers noodsaak daadwerklike optrede deur hulle om die posisie te verbeter. Daar is egter geen beperking op versekeraars om aksie te neem nie, behalwe dit wat hulle self opgelê het. Die persepsie is dat die versekeraars poog om hulle verpligtinge teenoor die kliënte te systap. Die versekeraars kan die probleem op ‘n gefragmenteerde basis hanteer. Die gevaar is egter dat die simptome, in plaas van die probleem aangespreek word. Die ideaal is om die probleem holisties aan te spreek waarby die totale bemarkingsproses in heroorweging geneem behoort te word. Dit is egter twyfelagtig of statutêre intervensie enige oplossing gaan bied. / ENGLISH: The life assurance industry is a huge mobiliser of long-term discretionary capital and provides a safeguard against financial losses caused by the occurrence of personal risks. The amounts of money flowing to the industry indicate that life assurance is of great importance to the public. That it is generally accepted and that it forms a big part of the cash flow in many households. The local industry, as in the rest of the world, suffers under the untimely cessation of assurance by clients, to the detriment of all stakeholders. The terminations cannot be ascribed to a specific or dominant reason but is caused by a number of contributory circumstances. Large sums of money are inefficiently spent and not used for the purpose for which the policies were taken out. The study has shown that clients are ignorant about financial planning in which assurance plays a very important role. During the marketing process. clients rely to large extent on the experience, knowledge, trustworthiness and integrity of the intermediaries to provide them with the "best or suitable advice". This places assurance in the realm of financial services so that the resultant characteristics. e.g. intangibility and the perishable nature of assurance should be considered. The clients' reactive attitude is a also the reason why assurance is sold and not bought by them. This implies that assurance companies should ensure that their intermediaries are fully equipped to meet the needs of their clients. It is of the utmost importance since the protection afforded by means of self-regulation in the industry and the South African Law, are insufficient and of no real value. The interdependence of the stakeholders means that everyone has the obligation to ensure that the clients' discretionary money is utilized optimally. The irrevocable and unlimited dependence of life assurance companies on their clients and intermediaries requires decisive action by insurers to improve the situation. Except for self-imposed limitations there are in actual fact no restrictions placed on assurance companies to address the problem. It is perceived that insurers try to evade their responsibilities towards their clients. The insurers can handle the problem in a fragmented manner. The danger is that, if this is the case, the symptoms and not the problem will be addressed. The ideal is for a holistic approach involving the total marketing process. It is doubtful whether statutory intervention would provide any solution. / Thesis (DCom)--University of Pretoria, 2011. / Insurance and Actuarial Science / unrestricted

It has been acknowledged internationally and locally that small, medium and micro enterprises (SMMEs) play a vital role in the economic growth of a country. SMMEs enhance a country’s economy by reducing unemployment and thus poverty through job creation. Unemployment in South Africa was 25,3% in the second quarter of 2010. It is thus important for the South African Government to support SMMEs in order to reduce the country’s unemployment rate. SMMEs should therefore have efficient tax systems with effective tax relief measures to facilitate their establishment as well as their future development. South Africa’s tax legislation currently does contain tax relief measures for SMMEs. However, improvement is still needed due to the country’s high unemployment rate. Much can be learnt from Australia as new legislation has recently been introduced in Australia which standardises the criteria for an entity to qualify as an SMME for tax purposes. As the focus of this research was on SMMEs, the study commenced with an analysis of the definition of an SMME. Thereafter, the tax relief measures currently available in South Africa and in Australia were identified. The reasons for the implementation of these relief measures together with previous research performed were included in the discussion. Finally, the South African and Australian tax relief measures were critically compared. As a result, this study will assist the South African Government to enhance the formation and development of SMMEs through identifying tax relief measures available in Australia, which have not yet been incorporated into South African tax legislation. It was not possible from the information obtained in this study to determine whether the tax relief measures currently available in Australia are suitable to be implemented in South Africa. Further research should be conducted to determine whether South African SMMEs will benefit from the tax relief measures available in Australia and whether it is appropriate to include those relief measures in South African tax legislation. AFRIKAANS : Daar word internasionaal en plaaslik erken dat klein, medium en mikro-ondernemings (KMMO’s) ʼn belangrike rol in ʼn land se ekonomiese groei speel. Deur werkskepping verminder KMMO’s die land se werkloosheid en dus armoede en sodoende word die land se ekonomie bevorder. Die werkloosheidsyfer in Suid-Afrika vir die tweede kwartaal van 2010 was 25,3%. Dit is dus belangrik vir die regering om KMMO’s te ondersteun om sodoende die land se werkloosheidsyfer te verlaag. KMMO’s behoort dus doeltreffende belastingstelsels te hê, met geskikte belastingverligtingsmaatreëls, om die stigting sowel as toekomstige ontwikkeling van hierdie entiteite te vergemaklik. Suid-Afrika se belastingwetgewing bevat tans belastingverligtingsmaatreëls vir KMMO’s. Weens die hoë werkloosheidsyfer, kan dit egter nog verbeter. Suid-Afrika kan baie van Australië leer, aangesien Australië onlangs nuwe wetgewing ingestel het wat die kriteria vir ʼn entiteit om as ʼn KMMO vir belastingdoeleindes te kwalifiseer, standaardiseer. Aangesien hierdie ondersoek gerig is op KMMO’s, begin die studie met ʼn ontleding van die definisie van ʼn KMMO. Daarna is die belastingverligtingsmaatreëls wat tans in Suid-Afrika en Australië beskikbaar is, geïdentifiseer. Die redes vir die implementering van hierdie belastingverligtingsmaatreëls sowel as vorige navorsing wat gedoen is, is ingesluit in die bespreking. Ten laaste is die Suid-Afrikaanse en die Australiese belastingverligtingsmaatreëls krities vergelyk. Die studie behoort die Suid-Afrikaanse regering te help om die stigting en toekomstige ontwikkeling van hierdie entiteite te vergemaklik deur Australiese belastingverligtingsmaatreëls, wat nog nie in die Suid-Afrikaanse belastingwetgewing vervat is nie, te identifiseer. Dit is nie moontlik om uit die inligting wat in hierdie studie verkry is, te bepaal of die belastingverligtingsmaatreëls wat tans in Australië beskikbaar is, geskik is om in Suid-Afrika toegepas te word nie. Verder navorsing sal kan bepaal of Suid-Afrikaanse KMMO’s voordeel sal trek uit die belastingverligting wat in Australië beskikbaar is en of dit geskik is om hierdie belastingverligting in Suid-Afrikaanse wetgewing in te sluit. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

The Government of South Africa recognised the vital role that small businesses play in stimulating economic activity, creating jobs, alleviating poverty and improving the living standards of all South Africans. Therefore, the South African Revenue Service (SARS) and the National Treasury introduced a number of initiatives to empower small businesses by simplifying tax and creating certain tax relief measures specifically relating to small businesses. The first of these was introduced by the previous Minister of Finance, Trevor Manual, in his 2000 budget speech and related to small business corporations. In this study, the tax relief measures available to small businesses in South Africa were evaluated followed by the evaluation of the tax relief measures available to small business in New Zealand. Thereafter, the tax relief measures were compared and analysed in order to determine whether the tax relief measures in South Africa are on par with the tax relief measures available in New Zealand. By analysing the comparative study of the tax relief measures available to small business in South Africa and the tax relief measures available to small business in New Zealand, it was found that the South African Government has come a long way to assist and empower small business in South Africa. Furthermore, it was found that the tax relief measures available to small business in South Africa are on par and in most instances exceed the tax relief measures available to small business in New Zealand. The following recommendations were made based on the tax relief measures available in New Zealand: <ul> <li> small businesses, which have not elected the turnover tax system, should be allowed to account for VAT on the payment basis and</li> <li> the R1,5 million threshold for Category F vendors should be increased to allow small businesses to only file VAT returns every four months as opposed to every two months.</li> </ul> As small business will continue to play an important role in creating jobs and wealth in the economy, the South African Government should consider implementing the above-mentioned tax relief measures as this could provide further aid to small businesses, furthermore, the government should assess the tax relief measures on a continuous basis to ensure that these measures stay on par with other countries similar to South Africa. / AFRIKAANS : Die Suid-Afrikaanse regering erken die belangrike rol wat klein ondermings in die stimulering van die ekonomie, skepping van werksgeleenthede, verligting van armoede en verbetering van lewenstandaarde van alle Suid-Afrikaners speel. Daarom het die Suid-Afrikaanse Inkomste Diens (SAID) en die Nasional Tesourie ’n aantal maatreëls, wat belastingverligting aan klein ondernemings verleen, geïmplementeer. Die eerste van hierdie maatreëls is deur die vorige Minister van Finansies, Trevor Manual, in sy 2000-begrotingsrede bekend gemaak en was gemik op klein sake-ondernemings. In hierdie studie word die belastingverligtingsmaatreëls vir klein ondernemings in Suid-Afrika geëvalueer gevolg deur die evaluering van die belastingverligtingsmaatreëls vir klein ondernemings in Nieu-Seeland. Daarna word die belastingverligtingsmaatreëls vergelyk en gronding ontleed om te bepaal of die belastingverligtingsmaatreëls in Suid-Afrika ooreenstem met die belastingverligtingsmaatreëls wat in Nieu-Seeland beskikbaar is. Deur ontleding van die vergelykende studie van die belastingverligtingsmaatreëls wat in Suid Afrika geld en die belastingverligtingsmaatreëls in Nieu-Seeland is gevind dat die Suid-Afrikaanse regering ver gevorder het om klein ondernemings in Suid-Afrika te ondersteun. Verder is daar gevind dat die belastingverligtingsmaatreëls in Suid-Afrika op gelyke voet staan met en in die meeste gevalle beter is as die belastingverligtingsmaatreëls wat vir klein ondernemings in Nieu-Seeland geld. Die volgende aanbevelings, wat gegrond is op die belastingverligtingsmaatreëls wat in Nieu-Seeland geld, word gemaak: <ul> <li> dat klein ondernemings wat nie vir omsetbelasting geregistreer is nie, vir BTW mag verantwoord volgens die betalingsbasis;</li> </up> <li> dat die R1,5 miljoen-drempel vir kategorie F-ondernemers verhoog moet word. Hierdeur sal meer klein ondernemings kwalifiseer om BTW-opgawes slegs elke vier maande in plaas van elke twee maande in te dien.</li> </ul> Aangesien klein ondernemings steeds ’n belangerike rol speel in die skepping van werksgeleenthede en welvaart in die ekonomie kan, behoort die Suid-Afrikaanse regering dit te oorweeg om bogenoemde belastingverligtingsmaatreëls te implementeer sodat dit verdere verligting kan verskaf aan klein ondernemings. Verder behoort die regering die belastingverligtingsmaatreëls op ’n deurlopende grondslag te beoordeel om te verseker dat dit steeds op dieselfde vlak is as die van ander lande soortegelyk aan Suid-Afrika. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / Unrestricted