This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure over time. Changes made to the Income Tax Act, illustrating the effect of qualifying medical expenses on the income of persons with disabilities in terms of the Income Tax Act, are described. Certain provisions of the Income Tax Act, as well as other legislation dealing with persons with disabilities, were analysed. Furthermore, the research shows the effect of moderate to severe limitations on a person’s ability to claim qualifying medical expenses. In particular, the change over from the medical tax deduction system (section 18 of the Income Tax Act) to the medical tax rebate system (sections 6A and 6B of the Income Tax Act) to redress the inequality between high income and low income earners, was analysed. Case studies were used to illustrate that the medical tax deduction system (section 18 of the Income Tax Act) favoured high income earners over low income earners. Finally, the change over from the medical tax deductions (section 18 of the Income Tax Act) system to the current system of medical tax rebates (sections 6A and 6B of the Income Tax Act) was analysed. Except for a very small group of taxpayers, the medical tax rebate system (sections 6A and 6B of the Income Tax Act) was found to be financially more favourable to all taxpayers. / Taxation / M. Compt. (Taxation)

Medical expenses refer to all medical and related expenditure reasonably incurred in respect of bodily injuries sustained. This then constitutes the primary loss in incidences of bodily injuries. However, it is accepted that bodily injuries infringe in the main the non-patrimonial aspects of the individual’s bodily integrity which is a personality right. Notwithstanding this trite provision of our law, the dissertation contends that medical expenses as a head of damages is inherently patrimonial. In essence, the true nature of medical expenses as a loss that ultimately affects both the patrimonial and non-patrimonial interests of the individual, is considered. Furthermore, the dissertation analyses the assessment and quantification mechanisms in our law, and makes a comparative study with the corresponding positions in England and Australia. The intended outcome of this dissertation is to provide clear guidelines for the award of damages, particularly where future loss is involved. / Private Law / LLM

The available sources on the dependency action in South Africa do not mention the presence or absence of traditional values. This study was prompted by a simple curiosity to discover the traditional legal values of the dependency action for loss of support. Accordingly, the study critically examines the action of dependants for loss of support and other related losses in South Africa, Botswana and Lesotho from an African perspective. It then compares this to its application in Australia, a country that is known for its recognition and inclusion of indigenous Australian customary law. The study recommends that traditional values should be preserved in the records of the legal system, as it might stimulate a discussion, which could lead to the culmination of a single dependency action tailored to fit the whole nation and all its different cultures and religions. / Private Law

The subject of this thesis is the accounting and tax solution of starting a limited liability company. The dissertation tries to find answers to concrete practical problems. At first, attention is paid to legal and administrative steps of company foundation, the whole process is divided into several primary phases. After that follows the detailed analysis of formation expenses and the first accounting period. A fiscal year is also mentioned. The largest part of this thesis is dedicated to accounting and tax aspects of capital contributions. Here are described some important issues arising from the current wording of the relevant legislation. The final section deals with the beginning of bookkeeping and as a part of this chapter the important issues of argumentativeness of accounting, choice of accounting policies, internal guidelines and a chart of accounts are solved. Some of these questions have not yet been discussed in professional literature at all, or very little, therefore their solution is the main contribution of this work.

The aim of the thesis is to evaluate the recreational potential of the Orlik dam in the event of a cleanup. The subject of research is the evaluation of recreational use through economic methods for valuing environmental goods and in terms of human factors. Based on the analysis of data collected as part of the verification - if cleaning the Orlik dam will bring greater economic benefits.

The diploma thesis titled ``Stock recording and related problems in a selected company dealing with food production{\crq}q analyses the recording, pricing and accounting of stock. The first part of the thesis defines stock and deals with the stock pricing and posting, stocktaking process, mistakes in the stock recording and posting, which can occur in the practice, and it also compares selected sections of stock recording with the International Accounting Standards (IAS/IFRS). The second part of the thesis deals with a particular company and describes its accounting processes. Its stock circulation is demonstrated with a selected sample of purchased goods (material) and a product. The final part of the thesis identifies existing and possible problems related to the stock recording in the company and proposes possible solutions.

The aim of this theses is analysis of accounting`s conditions and links to tax law, the needs and requirements of accounting in civil associations. For the implementation of the chosen problem into practice was selected civic association OS Stavba ČR. The work focuses on legislative conditions in areas of tax, i.e.. income tax, value added tax, road-traffic tax, real estate tax and gift, inheritance and real estate-tranfer tax. Each tax was analyzed in three views to make them well-arranged: view of the law, the accounting and the practice. The most attention in the practical part of this work is paid to the corporate income tax. Because legislation governing this tax is the most complicated and is therefore placed emphasis on requirements to process background papers and is the most different for organisations involved in the non-profit activities.

Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.

Submitted by Wagner Junior (wagner.junior@unioeste.br) on 2018-10-19T20:03:43Z No. of bitstreams: 2 Cleide_Teresinha_dos_Santos_2018.pdf: 1450875 bytes, checksum: 5f460f052a9c3883deb7d12b6af3b8dc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-10-19T20:03:43Z (GMT). No. of bitstreams: 2 Cleide_Teresinha_dos_Santos_2018.pdf: 1450875 bytes, checksum: 5f460f052a9c3883deb7d12b6af3b8dc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-03-05 / The Unified Health System, created in 1988, was one of the main achievements of Brazilian society in the twentieth century, as far as social rights are concerned. It is the largest public policy in force, despite the many unresolved problems in its three decades of existence, for instance problems of access, management capacity, training of human resources, regional organization, training of networks and lack of public funding. In border municipalities and especially in twin cities, the problems are gaining new ground in the face of free border traffic and the disparity between health systems in different countries. At the borders, there are specifics that deserve to be analyzed since different political, monetary, security and social protection systems coexist there: the intensification of flows resulting from this integration creates new challenges for health systems, requiring specific policies aimed at ensuring the right to health in those regions. The present study aims to analyze the trajectory of resources and public expenditures with actions and health services in four twin cities in the state of Paraná from 2000 to 2016 and to identify how the border problem appears in the SUS planning and management instruments. This is a descriptive, cross-sectional, quantitative and exploratory research, developed from secondary data. Data collection was performed in the Information System on Public Budgets in Health, comprising the total expenditure spent on health actions and services for large items of Current and Capital Expenditures and in the SUS Management Report Support System, where it sought information on SUS planning and management tools: Municipal Health Plan, Annual Health Program and Annual Management Report. Data were presented in the form of tables and graphs and analyzed using simple descriptive statistics. The results showed a growth of the values applied in actions and health services over time, it was verified that the current expense represents the summary value superior to the capital expense with progressive and continuous value in the study timeline. In terms of local specificity, there was a lack of continuity in specific transfers to border areas and little information in the Planning and Management Instruments of the SUS on the border issue. / El Sistema Único de Salud, creado en 1988, fue uno de los principales logros de la sociedad brasileña en el siglo XX, en lo que se refiere a los derechos sociales. Se trata de la mayor política pública vigente, a pesar de los numerosos problemas no resueltos en sus tres décadas de existencia, entre ellos, se destacan problemas de acceso, de capacidad de gestión, de formación de recursos humanos, de organización regionalizada, de formación de recursos las redes y la falta de financiación pública. En los municipios fronterizos y en especial en las ciudades gemelas los problemas ganan nuevos contornos frente al libre tránsito de fronterizos y la disparidad entre los sistemas de salud de los diferentes países. En las fronteras, hay especificidades que merecen ser analizadas ya que allí conviven diferentes sistemas políticos, monetarios, de seguridad y de protección social: la intensificación de flujos derivados de esta integración genera nuevos desafíos para los sistemas de salud, exigiendo políticas específicas dirigidas a la garantía del medio ambiente derecho a la salud en dichas regiones. El presente trabajo tiene como objetivo analizar la trayectoria de los recursos y gastos públicos con acciones y servicios de salud en cuatro ciudades gemelas en el estado de Paraná en el período de 2000 a 2016 e identificar cómo el problema del fronterizo aparece en los instrumentos de planificación y gestión del SUS. Se trata de una investigación descriptiva, transversal, de naturaleza cuantitativa y exploratoria, desarrollada a partir de datos secundarios. La recolección de datos fue realizada en el Sistema de Información sobre Presupuestos Públicos en Salud, comprendiendo el gasto total gastado con acciones y servicios de salud por grandes ítems de gastos: Corriente y Capital y en el Sistema de Apoyo al Informe de Gestión del SUS, donde buscó - información sobre los instrumentos de planificación y gestión del SUS: Plan Municipales de Salud, Programación Anual de Salud e Informe Anual de Gestión. Los datos fueron presentados en forma de tablas y gráficos y analizados por medio de la estadística descriptiva simple. Los resultados mostraron un crecimiento de los valores aplicados en acciones y servicios de salud a lo largo del tiempo, aunque el crecimiento no fuera lineal y ni homogéneo en los cuatro municipios estudiados, se nota que Guaíra y Santo Antônio do Sudoeste presentaban crecimiento pequeño para 2015, destaca en 2016 para el crecimiento per cápita de R $ 300,00 en el municipio de Guaíra aproximándose a los datos de Foz do Iguaçu y Barracão. Al analizar los instrumentos de planificación del SUS (plan municipal de salud y programación anual de salud) no fue posible identificar limitaciones y fragilidades en términos de financiamiento relativo a las demandas en los servicios de salud, ya que en estos documentos no constan datos específicos de la población de frontera . Se verificó que el gasto corriente representa el valor sumario superior al gasto de capital con valor progresivo y continuo en la línea de tiempo del estudio. En términos de la especificidad local se evidenció discontinuidad en los traspasos específicos para áreas de frontera y pocas informaciones en los Instrumentos de Planificación y Gestión del SUS sobre el tema de la frontera. / O Sistema Único de Saúde, criado em 1988, foi uma das principais conquistas da sociedade brasileira no século XX, no que se refere aos direitos sociais. Trata-se da maior política pública vigente, apesar dos inúmeros problemas não resolvidos nas suas três décadas de existência, entre eles, destacam-se problemas de acesso, de capacidade de gestão, de formação de recursos humanos, de organização regionalizada, de formação de redes e da falta de financiamento público. Em municípios de fronteira e em especial nas cidades gêmeas os problemas ganham novos contornos face ao livre trânsito de fronteiriços e a disparidade entre os sistemas de saúde dos diferentes países. Nas fronteiras, há especificidades que merecem ser analisadas uma vez que ali convivem diferentes sistemas políticos, monetários, de segurança e de proteção social: a intensificação de fluxos decorrentes dessa integração gera novos desafios para os sistemas de saúde, exigindo políticas específicas direcionadas à garantia do direito à saúde nessas regiões. O presente trabalho tem como objetivo analisar a trajetória dos recursos e despesas públicas com ações e serviços de saúde em quatro cidades gêmeas no estado do Paraná no período de 2000 a 2016 e identificar como o problema do fronteiriço aparece nos instrumentos de planejamento e gestão do SUS. Trata-se de uma pesquisa descritiva, transversal, de natureza quantitativa e exploratória, desenvolvida a partir de dados secundários. A coleta de dados foi realizada no Sistema de Informações sobre Orçamentos Públicos em Saúde, compreendendo a despesa total gasta com ações e serviços de saúde por grandes itens de despesas: Corrente e Capital e no Sistema de Apoio ao Relatório de Gestão do SUS, onde buscou-se informações sobre os instrumentos de planejamento e gestão do SUS: Plano Municipais de Saúde, Programação Anual de Saúde e Relatório Anual de Gestão. Os dados foram apresentados na forma de tabelas e gráficos e analisados por meio da estatística descritiva simples. Os resultados mostraram um crescimento dos valores aplicados em ações e serviços de saúde ao longo do tempo, embora o crescimento não fora linear e nem homogêneo nos quatro municípios estudados, nota-se que Guaíra e Santo Antônio do Sudoeste apresentavam crescimento pequeno até 2015, com destaque em 2016 para o crescimento per capita de R$ 300,00 no município de Guaíra aproximando-se dos dados de Foz do Iguaçu e Barracão. Ao analisar os Instrumentos de planejamento do SUS (plano municipal de saúde e programação anual de saúde) não foi possível identificar limitações e fragilidades em termos de financiamento relativo às demandas nos serviços de saúde, visto que nestes documentos não constam dados específicos da população de fronteira. Verificou-se que a despesa corrente representa o valor sumário superior à despesa de capital com valor progressivo e contínuo na linha de tempo do estudo. Em termos da especificidade local evidenciou-se descontinuidade nos repasses específicos para áreas de fronteira e poucas informações nos Instrumentos de Planejamento e Gestão do SUS sobre o tema da fronteira.

This dissertation work is focused on issues related to a purchasing process in business subjects. It examines issues related to an evaluation of suppliers for a particular order. It also deals with issues within supplier-purchaser relationship, its creation and management through the SCM - Supply Chain Management. The topic of this thesis is very progressive as the selection and the evaluation of the suppliers is a very important factor in the terms of purchase and purchase expenses. A good management of the supplier-purchaser relationship can save expenses to business subjects. The elaboration of this dissertation thesis used not just theoretical findings acquired from the Czech and international literature, but also findings from surveys. The primary survey was carried out through the quantitative research, in particular research questionnaires. The findings from the primary survey were evaluated through the application Microsoft Excel and UNISTAT ® Statistical Package Version 5.6.06 Light. The acquired results were used to define the most important factors, which affect an evaluation of suppliers as well as an evaluation of the SCM in companies and data about purchases in companies. In addition the findings from the research questionnaires helped to evaluate the appointed hypothesis of the dissertation thesis. A partial outcome of the dissertation thesis is the proposal of the methodology of the evaluation of new and current suppliers including the weighting of individual evaluation parameters. For a common suppliers’ evaluation, an evaluation frequency is set by the importance of supplied material. Additionally, it methodologically describes how to evaluate supplier in time for day-to-day supply and for one-off supply. An additional partial outcome is the proposal of the methodology for an evaluation of a level of the SCM. The conclusion of the dissertation thesis is dedicated to the summary of findings, discussion of preconditions for implementation of the proposed methodology to real situations and possibilities of an additional scientist work in appropriately related subjects.