Mikrotransaktioner är en stor del av dagens internethandel. Det används flitigt på både websidor och i datorspel. Denna rapport tar upp hur ett företag eller en privatperson kan, genom A/B-testning, testa vilken transaktionstyp som är bäst för just deras applikation. Problemet är att det finns många olika transaktionstyper att välja mellan och att det inte finns något bra sätt att få fram vilket som är det bästa för just din applikation. För att försöka hitta den optimala transaktionstypen utnyttjades en testapplikation med olika transaktionstyper. Genom att mäta en transaktiontyps effektivitet kan vi få fram en mätpunkt med vilken man kan jämföra med andra transaktionstyper. Resultaten visar att A/B-testning av mikrotransaktioner går att genomföra genom att följa de arkitekturerna som tillhandahålls av rapporten. / Micro transactions are a big part of today's internet commerce. They are used diligently in both web applications and in computer games. This report will explore how a company or private developer, through A/B-testing, can test which transaction type is the best for their specific application. The problem is that there's a large amount of transaction types to choose from and there is not any good way to find out which one is the best for your application. To do this there needs to be some way to test the different types to receive the optimal one. By measuring a transaction type's efficiency, we can get a point of measure which can be compared to other transaction types. The results show that A/B-testing is applicable on micro transactions by following the architectures provided by this report.

South Africa, together with similar countries world-wide, has taken active steps to counter the negative effects of the concept of “Base Erosion and Profit Shifting” by tightening its transfer pricing legislation. The South African 2010 Taxation Laws Amendment Act includes certain changes to bring the transfer pricing rules contained under section 31 of the Income Tax Act no 58 of 1962 up to date. These changes are aimed at bringing the South African transfer pricing legislation in line with the Organisation for Economic Cooperation and Development (OECD) guidelines. The new section 31 is aimed at shifting focus from the old transaction-based wording, to a more substance-focused approach. This implies, therefore, that safe harbours will no longer be the main determinant in establishing whether or not a company is thinly capitalised. The major concerns raised by taxpayers regarding this new approach relate to the uncertainties with regard to its practical application. Thus, the new amendments have brought about various challenges, including, the standardisation of procedures, reducing the cost of compliance, and developing broad databases that can assist with the determination of the arm's length price. This study aims to analyse the practical difficulties with which taxpayers could be faced in the application of this new legislation. The study uses the United Kingdom to assess the effectiveness of the new thin capitalisation rules since their thin capitalisation provisions also appear to have been brought in line with the OECD guidelines. / Dissertation (MCom)--University of Pretoria, 2014. / Taxation / unrestricted

Magister Legum - LLM / Since the pactum de non cedendo is prohibitory by its nature and operation, our law should have proceeded with caution when determining its effect. This, unfortunately, is not what transpired in the locus classicus decision. Nor did subsequent cases correct this fatal ratio. The distressing truth is that the old authorities, upon whom the locus classicus judgment is based, were in all probability not writing about pacta de non cedendo. Strangely enough, when this was suggested by an academic in the field, it elicited no response. The lack of response evidences a lack of interest in the topic in general, partly due to the uncertain state of affairs in which the pactum de non cedendo operates, and partly due to the courts' unwillingness to rectify the situation. Despite the waning interest, the pactum de non cedendo is prevalent and appears in many types of contracts, most recently in the powerhouse factoring industry, and cannot simply be swept under the rug. This dissertation breathes new life into the pactum de non cedendo and discusses its validity and effect from a fresh perspective: A commercial perspective with a strong influence from American law. Hopefully this re-evaluation of the pactum de non cedendo will re-capture the attention of academics and judges alike, so that those in the position to do so, will re-consider its validity and effect. / South Africa

Magister Legum - LLM / This research will analyse legislation, case law, law commission papers and reports, as well as academic commentary on electronic evidence in South Africa, Canada and England. A comparative analysis will be conducted in order to determine whether South Africa is adequately regulating electronic evidence in light of international and foreign law.

The work deals with the sale of the company. The first part is about general business combinations, general accounting methods and the essence of the sales race. It also includes the accounting treatment of sales of the company and tax issues. All these facts are demonstrated on practical case.

This thesis analyses impacts, which brought recent recodification of private law, on issues of bank transactions through comparison current effective legislative of banking transactions, which is contained in a new Civil Code no. 89/2012 Coll., with previous treatment when most of banking transactions were part of Commercial Code no. 513/1991 Coll. The work describes individual kinds of banking transactions, but it also includes topics as a consumer protection or regulation of business conditions. The goal of this work is try to valorize benefit of these changes and analyze their impacts on banks activity and on their clients.

This diploma thesis is focused on the issue of chain transactions. The main aim of the thesis is to suggest the companies participating in the model chain transactions in the case study the appropriate measures leading to the optimization of tax obligations related to VAT. The measures are divided according to three criteria: tax period harmonization, tax savings in cash flow and elimination of administrative burden. The key provisions in the recast of the Sixth Directive, the VAT Act and the case law of the Court of Justice of the European Union are analyzed. Based on the comparison of various solutions, the most optimal procedures are assessed and the appropriate measures are recommended.

What influences online service quality and how is service quality linked to customer satisfaction? This dissertation addresses these important questions using four alternative operationalizations of the service dimensions: expectations minus perceptions (E-P), a direct measure of the expectations - perceptions gap (direct), the perceptions measure only (P), and expectations minus perceptions adjusted for the absolute level of perceptions P-(E-P). Separate structural equation models are estimated for each measurement operationalization. The study found that E-P variables were not highly reliable and the discriminant validity for all models between service quality predictors was not high. A simple overall measure of service quality outperformed independent service dimensions for all models. The only significant individual predictors were sense of internet community and site customization. This study found that Internet buyers are not greatly sensitive to individual service dimensions which seem to act as indicators of a holistic latent service evaluation variable. Buyers are more sensitive to the transaction outcome than its process. A halo effect across service dimensions was also found. Satisfaction was linked to only cognitive, affective, and conative loyalty but not behavioral loyalty. When word of mouth was used as a proxy loyalty measure satisfaction explained more of the variance than the loyalty variables in all models. In assessing overall service, performance managers can use the overall variable. But given that a halo effect was found in this study, identifying and managing specific service dimensions is difficult.

Blockchain technology has become increasing popular with the advent of cryptocurrencies like Bitcoin. However, the technology lends itself to greater opportunities due to its inherent properties such as security and decentralization, and the possibility to transact without the need for intermediaries. Real estate is a massive industry which could greatly benefit from the use of blockchain technology. The current processes for purchasing property involve multiple third parties, all of whom charge a fee and delay the transaction process. Furthermore, once a property is purchased, the ownership records are insecurely recorded in centralized databases. These records are subject to loss, damage, or corruption due to negligence or fraudulent activity. This thesis investigates if blockchain smart contracts could be a feasible solution to these problems. The investigation consisted of a literature study to identify the potential benefits and limitations of smart contracts for property transactions. Based on the findings, a prototype was then developed to facilitate a key part of the property transaction process. The results demonstrated that blockchain smart contracts could address several crucial issues faced by the real estate industry, however, more work would need to be done before they could be commercially implemented on a large scale.

This research study deals with the widespread concern that exists amongst parents, educators and healthcare professionals working with children about issues regarding bullying in childhood and adolescence. By using the Transactional Analysis (TA) theory, this research project aimed to describe possible social transactions that occur between bully perpetrators and bully victims, and to examine these social transactions from the perspective of potentially predisposed personality profiles. The link between the personality profile and social transactions lie within the notion that our personality profiles could possibly influence the way we interact with or behave towards other individuals. The motivation behind this research study was therefore to analyse and examine the social transactions that occur between bully perpetrators and bully victims, which exemplifies the unique relationship that defines a bully perpetrator and bully victim in order to better explain (by way of TA) the ‘games’ they play. This was done by identifying the psychological profile tendencies that prompt bully perpetrators and bully victims to engage in repetitive transactions in order to uncover the games they tend to play, as well as to foster an understanding of why bully victims struggle to ‘unhook’ from these dysfunctional transactions. / Thesis (PhD)--University of Pretoria, 2013. / lk2014 / Psychology / PhD / Unrestricted