Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019 / This study examined the determinants of savings and investment among low-income households in South Africa. Savings and investment play a significant role in improving living standard of people and also act as important factors for state survival in times of economic crises. The benefits of household savings and investment cannot be easily quantified, especially in achieving economic growth. Despite the numerous benefits, low income household savings and investments remain an issue that has characterised the lives of many low-income households in South African since post-apartheid. The study is based on Non-Ricardian Households (NRH) which comprises medium and high-income households, which are involved in the financial market, participate in buying bonds or stocks, and are classified as saving households. Non-Ricardian households comprise low-income households which largely depend on government welfare benefits for sustenance and are classified as the low savings and hence low-income households. The research used National Income Dynamics Study (NIDS) dataset wave one to five. Four different panel models were analysed in determining the socio-economic characteristics of NRH in South Africa. The panel estimators include Pooled OLS, fixed and random effects methods. The results show that households’ income, household size, household geographical local and household grants among others are major determinant of households’ savings and investment in South Africa. Government grants received by households have positive relationship with savings and negative relationship with investment. This is because the low-income households do not save to invest but save for delay consumption. The results have also showed the likelihood of government grants to household’s crowd out household investment as they over depend on the government for both present and future expenditure. The study recommends that government should create a more enabling environment for Non-Ricardian households to engage in productive activities and to also create more low skills jobs and encourage reduction of birth rate among low-income households.

Sin taxes have increased significantly during the past three years. There have been different opinions regarding the levying of sin taxes: in relation to whether it helps the government to raise revenue or reduces the consumption thereof. This study therefore investigates the actual purpose for these taxes by means of a literature and empirical review. An increase in sin taxes affects the poor more than the rich because such taxes are classified as a regressive type of tax. The primary research problem addressed by this literature study was to determine the percentage that the lower income earning group of South African citizens, who are funded by social grants, spend on sin taxed items. This study focused on two areas: the social grant system in conjunction with the Consumer Price Index (“CPI”) and the levying of sin taxes in South Africa. Over the years, South Africa has experienced an increase in its levels of poverty. There are eight types of social grants in South Africa, to which the lower income earning South African citizens, who live below the poverty line, are entitled, depending on their circumstances. This study discusses only seven of the eight social grants, by considering the purpose of the social grant, criteria, means testing requirements and the monthly amount available. These grants include the child support grant, old age grant, disability grant, foster care grant, care dependency grant, grant-in-aid and war veteran grant. The CPI of South Africa is briefly addressed in this study, followed by the increases over the past three years. The escalations of the social grants and that of the CPI of South Africa have been compared in order to determine whether the government remains concerned for their lower income earning citizens most of whom live below the poverty line. For purposes of this study, sin taxes have been narrowed down to include only alcoholic beverages and cigarettes. This study determined the increases of sin taxes on these substances over the past three years as well as the consumption thereof. Their consumption was determined by the sales volume. A comparison of the increases and consumption was made, the purpose of which was to determine government’s motivation for these increases. The empirical review of this study investigated the social grant recipients’ spending habits on these items. This was done by means of a self- developed questionnaire. The purpose of the questionnaire was to determine the percentage of their grant money that the social grant recipients spend on alcoholic beverages and cigarettes. The results and findings led to a conclusion which addressed the problem of this study. This study makes recommendations for further investigation of the sin tax implications for the lower income earning South African citizens, who are funded by social grants. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

Sin taxes have increased significantly during the past three years. There have been different opinions regarding the levying of sin taxes: in relation to whether it helps the government to raise revenue or reduces the consumption thereof. This study therefore investigates the actual purpose for these taxes by means of a literature and empirical review. An increase in sin taxes affects the poor more than the rich because such taxes are classified as a regressive type of tax. The primary research problem addressed by this literature study was to determine the percentage that the lower income earning group of South African citizens, who are funded by social grants, spend on sin taxed items. This study focused on two areas: the social grant system in conjunction with the Consumer Price Index (“CPI”) and the levying of sin taxes in South Africa. Over the years, South Africa has experienced an increase in its levels of poverty. There are eight types of social grants in South Africa, to which the lower income earning South African citizens, who live below the poverty line, are entitled, depending on their circumstances. This study discusses only seven of the eight social grants, by considering the purpose of the social grant, criteria, means testing requirements and the monthly amount available. These grants include the child support grant, old age grant, disability grant, foster care grant, care dependency grant, grant-in-aid and war veteran grant. The CPI of South Africa is briefly addressed in this study, followed by the increases over the past three years. The escalations of the social grants and that of the CPI of South Africa have been compared in order to determine whether the government remains concerned for their lower income earning citizens most of whom live below the poverty line. For purposes of this study, sin taxes have been narrowed down to include only alcoholic beverages and cigarettes. This study determined the increases of sin taxes on these substances over the past three years as well as the consumption thereof. Their consumption was determined by the sales volume. A comparison of the increases and consumption was made, the purpose of which was to determine government’s motivation for these increases. The empirical review of this study investigated the social grant recipients’ spending habits on these items. This was done by means of a self- developed questionnaire. The purpose of the questionnaire was to determine the percentage of their grant money that the social grant recipients spend on alcoholic beverages and cigarettes. The results and findings led to a conclusion which addressed the problem of this study. This study makes recommendations for further investigation of the sin tax implications for the lower income earning South African citizens, who are funded by social grants. / MCom (Accountancy)--North-West University, Vaal Triangle Campus, 2015

Per- och polyfluorerade alkylsubstanser (PFAS) är vidd spridd och har upptäckts i miljön i Sverige och Europa (Naturskyddsföreningen, 2023). På vissa ställen har det uppmätts höga halter i vattentäkter för dricksvatten till exempel nära brandövningsplatser. Många PFAS-ämnen har negativ påverkan på immunförsvaret och misstänks vara cancerframkallande. Livsmedelsverkets dricksvattenföreskrifter har gränsvärden för PFAS som ska tillämpas från 1 januari 2026. Många vattenverk där råvattnet innehåller PFAS kommer därför behöva införa ytterligare rening. År 2019 införde regeringen ett statligt stöd för bättre vattenhushållning och säkrad tillgång till dricksvatten, där upp till 50% av kostnaden kunde täckas av bidraget. Fler än 600 projekt genomfördes. Nio av projekten var relaterade till PFAS. PFAS är persistenta och bioackumulerande föreningar och delas ofta upp i tvågrupper, de med korta eller långa kolkedjor. Membrantekniker som nanofiltreringoch omvänd osmos, adsorptiva metoder som aktivt kol och jonbytefilter kan användas för att avlägsna PFAS från vatten. Ozonering och skumfraktionering är också metoder som skulle kunna användas. Effektiviteten hos flera av dessametoder varierar beroende på längden på PFAS kolkedjan. I ett av de 9 projekten relaterade till statsstödet och PFAS, har Växjö kommun installerat ett nytt reningssteg i Åryds vattenverk som består av två tryckfilter med aktivt kol för att minska förekomsten av PFAS i dricksvattnet. Mätningar av PFAS11 gjordes före och efter reningssteget, i tre brunnar och vid utgående renat dricksvatten från vattenverket. Effektiviteten av reningen var hög enligt de mätningar av PFAS11 som gjordes i projektet. Miljönyttan är hög med aktivt kolfilter eftersom det ger möjligheten att destruera PFAS-föroreningarna helt genom förbränning. Samhällsnyttan av renare och mer hälsosamt dricksvatten är hög, men det är en ekonomisk kostnad att lägga till reningssteg. Projektet som genomförts med stöd av statsbidraget gav samhällsnytta i form av renare dricksvatten och därmed minskat intag av PFAS för de människor som försörjs a vvattenverket och en tryggare och säkrare vattenförsörjning. / Per- and polyfluorinated alkyl substances (PFAS) are widespread and have been detected in the environment in Sweden and Europe (Naturskyddsföreningen,2023). High concentrations have been measured in some drinking water sources, such as near firefighting training sites. Many PFAS substances have a negative impact on the immune system and are suspected to be carcinogenic. The National Food Agency's drinking water regulations (Livsmedelsverketsdricksvattenföreskrifter) have set limits for PFAS to be applied from January 1,2026. Therefore, many water treatment plants where the raw water contains PFAS will need to introduce additional purification.In 2019, the government introduced state aid for better water management and secured access to drinking water, covering up to 50% of the cost with a grant. More than 600 projects were implemented. Nine of the projects were related to PFAS. PFAS are persistent and bioaccumulative compounds often divided into two groups, those having short or long carbon chains. Membrane techniques such asnanofiltration and reverse osmosis, adsorptive methods like activated carbon andion exchange filters can be used to remove PFAS from water. Ozonation and foam fractionation are also methods that could be used. The efficiency of several of these methods varies depending on the length of the PFAS carbon chain. In one of the nine projects related to state aid and PFAS, Växjö municipality has installed a new purification stage at Åryd's water treatment plant consisting of two pressure filters with activated carbon to reduce the occurrence of PFAS in the drinking water. Measurements of PFAS11 were made before and after the purification step, in three wells and at outgoing purified drinking water from the water treatment plant. The effectiveness of the PFAS removal was high based on the measurements of PFAS11 made in the project. The environmental benefit is high with an activated carbon filter as it allows for the complete destruction of PFAS pollutants through incineration. The societal benefit of cleaner and healthier drinking water is high, but there is a financial cost to adding a purification stage. The project carried out with the support of state aid provided societal benefits in the form of cleaner drinking water and thus reduced intake of PFAS for the people supplied by the water treatment plant, and a safer and more secure water supply. / <p>20230602</p>

The aim of my diploma project is to characterize the accounting rules in the case of deferred tax on the basis of the Czech and international legislation and to analyze individual tax titles, which result in deferred tax. The practical part of my project is going to take place in Bosch Diesel Ltd. in Jihlava. This part will involve the analysis o individual tax titles which result in deferred tax, calculation of deferred tax based on investment inducement and the tax calculation of deferred tax for 2005, 2006 and 2007.

Thesis "FINANCIAL PROPOSAL FOR THERMAL INSULATION OF AN APARTMENT BUILDING" deals with possibilities of financing the reconstruction of panel house, analysis of offers in Czech market and optimal proposal for financing such kind of reconstruction. Theoretical part contains following kinds of financing possibilities: home loan, mortgage, no-purpose credit and not bank loan. Practical part of thesis compares offers from Czech banks. In last part of thesis I propose the optimal financial plan for this reconstruction on base of requirements of supplier of reconstruction and banks conditions.

This master’s thesis „Financing of revitalization of prefabricated building“ deals with the possibilities of financing reconstruction of the block of flats. Based on theoretical knowledge, carried out the analysis and calculations, includes solutions for specific housing association.