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101	A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership Scholtz, Ricardo Christian 18 November 2019 (has links) In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whether in keeping with or differing from the common law – do I apply the relevant provisions of the VAT Act to determine the VAT implications of the transaction. An important general principle is that what is supplied or acquired by the body of persons who make up the partnership, within the course and scope of its common purpose, is for VAT purposes, supplied or acquired by the partnership as a separate person. I conclude that there are difficulties and uncertainties regarding the application of the provisions of the VAT Act to various partnership transactions. For the sake of certainty and simplicity, I propose amendments to the current provisions that are relevant to partnership transactions, and also propose additional provisions. The proposed amendments seek to align with the purpose of the VAT Act and the principles upon which it is based, and also to adhere to internationally accepted principles for a sound VAT system. I also pinpoint those aspects of the VAT Act that can be clarified by the SARS in an interpretation statement. I further identify issues that require more research, eg issues arising from a partnership’s participation in cross-border trade. / Mercantile Law / LL. D. Acquisition Agent Barter Capital contribution Consideration Contract Dissolution of a partnership Distribution Enterprise Expense Formation of a partnership Going concern Input tax Joint ownership Liquidation Tax neutrality Obligation Output tax Ownership Partner Partner’s share Partnership Partnership law Partnership profits Partnership property Payment, person Principal Reciprocal connection Reorganisation relief Transaction Set off Tax simplicity Supply Taxable activity Unincorporated body of persons VAT Vendor 343.52662068 Partnership -- Taxation -- South Africa
102	Vliv cestovního ruchu na místní rozvoj v regionu Bystřice nad Pernštejnem / Impact of tourism on local development in the region Bystřice nad Pernštejnem CISÁROVÁ, Jitka January 2012 (has links) The main objective of this thesis is the definition of tourism supply and demand of tourism to the region Bystřice Pernštejnem. The demand for the region is established on the basis of the survey. The first sub-goal is to evaluate the impact of tourism on the budget of municipalities. In this first part is carried out field research among the mayors of municipalities in the region on their perceptions of tourism. Evaluation of the impact of tourism is carried out on the town budget Bystřice Pernštejnem.First discussed are the revenues, expenditures, and finally the overall impact. Part of this section are evaluated impacts on employment and value of tourist activities found in the region. The second sub-goal is to assess the impact of subsidies on production in the region. This section compares the projects in the field of tourism and other projects on the basis of the calculated gross value added of these observed effects support. The last sub-goal is to determine the multiplier of tourism. Part of this section is a national regionalization symmetric input-output tables for the region SO ORP Bystřice Pernštejnem. Based on the tables are compiled using the technical coefficients matrix, Leontief inverse matrix and matrix Leontieofovi input multipliers calculated for each economic activity. Consequently, expenditure of tourists found the overall multiplier of tourism for the region Bystřice Pernštejnem spending tourists and the impact on production in the region.
103	A Comparison of Major Factors that Affect Hospital Formulary Decision-Making by Three Groups of Prescribers Spence, James Michael 05 1900 (has links) The exponential growth in medical pharmaceuticals and related clinical trials have created a need to better understand the decision-making factors in the processes for developing hospital medication formularies. The purpose of the study was to identify, rank, and compare major factors impacting hospital formulary decision-making among three prescriber groups serving on a hospital's pharmacy and therapeutics (P&T) committee. Prescribers were selected from the University of Texas, MD Anderson Cancer Center which is a large, multi-facility, academic oncology hospital. Specifically, the prescriber groups studied were comprised of physicians, midlevel providers, and pharmacists. A self-administered online survey was disseminated to participants. Seven major hospital formulary decision-making factors were identified in the scientific literature. Study participants were asked to respond to questions about each of the hospital formulary decision-making factors and to rank the various formulary decision-making factors from the factor deemed most important to the factor deemed least important. There are five major conclusions drawn from the study including three similarities and two significant differences among the prescriber groups and factors. Similarities include: (1) the factor "pharmacy staff's evaluation of medical evidence including formulary recommendations" was ranked highest for all three prescriber groups; (2) "evaluation of medications by expert physicians" was ranked second for physicians and midlevel providers while pharmacists ranked it third; and (3) the factor, "financial impact of the treatment to the patient" was fifth in terms of hospital formulary decision-making statement and ranking by all three prescriber groups. Two significant differences include: (1) for the hospital-formulary decision making statement, "I consider the number of patients affected by adding, removing, or modifying a drug on the formulary when making hospital medication formulary decisions," midlevel providers considered this factor of significantly greater importance than did physicians; and (2) for the ranked hospital formulary decision-making factor, "financial impact of treatment to the institution," pharmacists ranked this factor significantly higher than did physicians. This study contributes to a greater understanding of the three prescriber groups serving on a P&T committee. Also, the study contributes to the body of literature regarding decision-making processes in medicine and specifically factors impacting hospital formulary decision-making. Furthermore, this study has the potential to impact the operational guidelines for the P&T committee at the University of Texas, MD Anderson Cancer Center as well as other hospitals. Information Science Health Sciences, Pharmacy Drugs -- Prescribing -- Decision making.

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