Thesis (Ph. D.)--Ohio State University, 1984. / Includes vita. Includes bibliographical references (leaves 154-159). Available online via OhioLINK's ETD Center.

Texte remanié de: Thèse de doctorat--Droit--Sfax (Tunisie)--Faculté de droit, 2006. / Bibliogr. p. 445-465. Index. Résumé en anglais.

Thesis (M.Com.(Taxation))--University of Pretoria, 2009. / Abstract in English and Afrikaans. Includes bibliographical references.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1959. / Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 212-220).

Thesis--Wisconsin. / Vita. Includes bibliographical references (leaves 162-166).

Assignment (MComm)--University of Stellenbosch, 2007. / Bibliography. Also available via the Internet.

M.B.A. / Capital gains taxation has been a hotly debated topic in South Africa for a number of years. The Franzsen Commission recommended its introduction in the late 1960's. When the Minister of Finance announced the introduction of CGT in the 2000 budget speech as part of a wider tax reform, there was widespread opposition to the introduction of CGT. The study attempts to gain an understanding of the introduction of CGT in order to determine its potential effects. This research study looks at both sides of the arguments, that is, the issues raised in favour for the introduction of CGT as well as the issues raised against the introduction of CGT. This research study is of an exploratory nature, made up of two sections. The first section is a quantitative analysis of the literature reviewed in terms of the theories of taxation, the main arguments in favour and against the introduction of CGT, and finally an international comparison of CGT was conducted. The second section was conducted on taxpayers; to gauge their opinions with regards to CGT in order to collaborate the findings to the literature reviewed. The reasons for the introduction of CGT as stated in the 2001 budget speech: CGT will enhance the efficiency of the income tax system by reducing the incentive to convert ordinary income into tax-free capital income. The equity of the tax system will be improved by ensuring that taxpayers with similar income levels will bear a similar burden of taxation regardless of the form in which income is received. Additional revenue will be collected through CGT directly and indirectly through the enhanced efficiency of the overall system. SARS estimates that, when fully operational, CGT can raise an additional R1-2b. From the direct revenue, as well as the indirect effect that more income tax will be collected, the introduction of CGT will support the V government's overall tax reform policy of broadening the tax base and reducing the rates of income tax. The reduction of distortions of real economic activity so that risks capital is allocated more efficiently through rules, which permit the offsetting of capital losses. In summary the reasons for opposing the introduction of CGT: The SA Revenue Service already has laws to prevent abuse of capital profit. Research has shown that CGT is not international best practice, though it may be common in developed countries. Even Federal Reserve chairman Alan Greenspan is on record as saying that CGT goes contrary to the promotion of enterprise and the best rate would be "zero". Most developed countries would like to dump it. For SA to support CGT because it is widely applied in developed countries is unrealistic. We need to note what developing countries are doing. None of those which are rapidi .y industrialising with whom we have to compete for scarce capital have CGT. CGT will harm Trade & Industry Minister Alec Erwin's efforts to put into place incentives to woo investors. The potential effects of CGT are wide and far- reaching. Some of the common potential effects raised in the debates concerns the following: economic growth, investments, savings, risk taking, entrepreneurship and the lock-in effects. This research findings concludes that CGT would hinder economic growth and reduce the rate of personal savings, although the findings also suggest that the introduction of CGT would not deter foreign investors from investing in South Africa.

This is a study of how a teacher's understanding of the nature of science (NOS) correlates to student understanding of the nature of science. Participants are in semester long seventh grade science classes in a suburban school district. Seven strands of the nature of science were identified in the literature. Four strands were analyzed in this study. Teachers were ranked according to their understanding of the nature of science and compared to their corresponding students' average gain. There was no definitive pattern between the teacher's and corresponding students' gain. When broken down by strand, there still was no definitive pattern between teacher's rank and their students' average gain. Teaching experience varied and provided significant differences between experience groups. Two student ethnic groups produced significant negative overall gains. Only two student ethnic groups showed positive overall gains; however, they were insignificant. Students who reported to enjoy science showed a higher understanding of NOS than those who reported to not enjoy science.

Interorganizational alliances are widely recognized as critical to product innovation. A notable trend is the rapid growth of new product development (NPD) alliances between large, well-established firms and small, growing firms. This dissertation is comprised of two studies on the formation and termination of asymmetric new product development alliances. In study one I examine the factors that drive the changes in shareholder values of the partner firms. I develop and empirically test a model of short-term changes in shareholder values of larger and smaller firms involved in NPD alliances, using the event study methodology on data covering 167 asymmetric alliances in the information technology and communication industries. The model accounts for selection correction, potential cross-correlation across the residuals from the models of firm value changes for the larger and smaller firms, and unobserved heterogeneity. The results suggest that both the partners experience significant short-term financial gains, but there are considerable asymmetries between the larger and smaller firms with regard to the effects of alliance, partner and firm characteristics on the gains of the partner firms. The findings of this study have important implications for managers of both large and small firms. In study two I develop and test a framework of the determinants of new product alliance (NPA) terminations. The hypotheses for study two are tested on a unique database comprised of 401 new product alliances involving 24 pharmaceutical firms during 1990-2005. NPA terminations are modeled using Cox’s proportional hazard specification that accounts for the unobserved heterogeneity of firms with multiple NPAs, competing risks and ties among NPA duration times. The results suggest that NPA terminations are not made in isolation but are influenced by composition of the firm’s portfolio. The results also suggest that NPA terminations are predicted to a great extent by competition between alliances (i.e., product market rivalry) and competition within alliances (i.e., partner value). The findings of this study have important implications for managing a portfolio of new product partnerships.

Interorganizational alliances are widely recognized as critical to product innovation. A notable trend is the rapid growth of new product development (NPD) alliances between large, well-established firms and small, growing firms. This dissertation is comprised of two studies on the formation and termination of asymmetric new product development alliances. In study one I examine the factors that drive the changes in shareholder values of the partner firms. I develop and empirically test a model of short-term changes in shareholder values of larger and smaller firms involved in NPD alliances, using the event study methodology on data covering 167 asymmetric alliances in the information technology and communication industries. The model accounts for selection correction, potential cross-correlation across the residuals from the models of firm value changes for the larger and smaller firms, and unobserved heterogeneity. The results suggest that both the partners experience significant short-term financial gains, but there are considerable asymmetries between the larger and smaller firms with regard to the effects of alliance, partner and firm characteristics on the gains of the partner firms. The findings of this study have important implications for managers of both large and small firms. In study two I develop and test a framework of the determinants of new product alliance (NPA) terminations. The hypotheses for study two are tested on a unique database comprised of 401 new product alliances involving 24 pharmaceutical firms during 1990-2005. NPA terminations are modeled using Cox’s proportional hazard specification that accounts for the unobserved heterogeneity of firms with multiple NPAs, competing risks and ties among NPA duration times. The results suggest that NPA terminations are not made in isolation but are influenced by composition of the firm’s portfolio. The results also suggest that NPA terminations are predicted to a great extent by competition between alliances (i.e., product market rivalry) and competition within alliances (i.e., partner value). The findings of this study have important implications for managing a portfolio of new product partnerships.