Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on September 26, 2007) Vita. Includes bibliographical references.

Thesis (Ph. D.)--University of Missouri-Columbia, 2007. / The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on September 26, 2007) Vita. Includes bibliographical references.

Thesis (M.P.H.)--University of Hong Kong, 2006.

Thesis (M.B.A.)

Thesis (M.B.A.)--Boston University

Thesis (Ed.M.)--Boston University

Firms targeting high-income consumers are finding their markets becoming increasingly saturated and this has caused a shift in focus to the extensive base of low-income consumers. The opportunity and wealth that is present in the low-income segment has been iterated in numerous instances, yet the challenges to compete in this market are plentiful. To better understand the low-income market and their needs, firms need to develop strong market sensing capabilities that allow them to interpret and develop insights into this market. This report seeks to better understand the adaptive and dynamic nature of these market sensing capabilities and how firms are using these to compete in low-income markets. A qualitative design was followed where 12 senior managers from 11 firms competing in the South African low-income market were interviewed. This was facilitated by a semi-structured in-depth interview method. An inductive and deductive analysis approach was used to interpret the findings against existing models, as well as to discover new themes emerging from the data. The findings included three key themes: the use of mixed method market sensing practices to adapt to the market; improving the capability through continuous sensing, responding and learning; and influencing success by creating an adaptive internal environment. Based on these findings, a framework for competing in low-income markets using market sensing capabilities was constructed. / Dissertation (MBA)--University of Pretoria, 2013. / mngibs2014 / Gordon Institute of Business Science (GIBS) / MBA / Unrestricted

This study aimed to investigate the adoption and the use of first-order retail banking product by those individuals who are classified as being low-income earners and who reside (for the purposes of employment) in urban and periurban areas. The Financial Sector Charter of 2003 stated that the improvement and consequent increase in the access to formal financial services could contribute towards sustained economic growth, development and social transformation in South Africa. The purpose of this research is to gain insight into the adoption and usage of first-order retail banking products in an effort to better understand what could be done to improve access to these services and products. A total of 140 individuals across three sectors were interviewed with regards to their adoption of, use of and perceptions of banking institutions and bank accounts in South Africa. The results, in graphic form, were analysed in order to discern similarities and / or discrepancies so that conclusions could be drawn. It was concluded that while banking institutions and bank accounts were seen in a positive light, perceptions regarding the purpose and functionality of banking institutions and bank accounts as well as the available products and their usage, came across as being the largest hindrance to first-order retail banking product adoption and usage amongst low-income individuals in the urban and peri-urban areas. / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

The Supreme Court of Appeal has revisited the issue that has attracted the most litigation in South African tax law: whether gains from the disposal of an asset are of a capital or of a revenue nature. In CSARS V Founders Hill (509/10) [2011] ZASCA 66, 73 SATC 183 the court held that „intention‟ is not conclusive in the enquiry and cannot be the litmus test in determining the nature of proceeds from the sale of an asset. This judgement relegates intention to only one of the factors to be considered as it was held that it should be considered objectively whether the taxpayer is actually trading or not. The court also indicated that a „realisation company‟ would only act on capital account if it is formed for the purpose of facilitating the realisation of property which could not otherwise be dealt with satisfactorily. This treatise was primarily aimed at an analysis of the court cases which dealt with the „realisation company‟ concept in South African income tax law. In analysing the „realisation company‟ concept through case law culminating in Founders Hill, it was found that in every instance where „realisation company‟ x had won the argument, there had been compelling reasons why the owners of the assets had found it necessary to realise the asset through an interposed company established for that purpose. These reasons include:  to facilitate the sale of property previously held by different people and  to consolidate and conveniently administer the interests of beneficiaries under different wills. Furthermore, this treatise criticised „intention‟ as the primary test in determining the nature of proceeds from the sale of a capital asset and examined the objective approach to the inquiry as advocated in CSARS v Founders Hill. A discussion on the advantages of this approach indicated that it will certainly obviate a number of difficulties that arise from invoking „intention‟ as the litmus test.

The aim of the treatise was to provide a clear understanding of the changes to the trading stock provisions in the Income Tax Act. Various sections of the Act were covered and case law was reviewed with relevance in relation to this research project in order to gain a deeper understanding of the development of the trading stock provisions, thus bringing together the tax legislation and the case law principles. Emphasis was placed on the development of the trading stock provisions. The conclusion from this was that some of the amendments were merely textual in nature whilst others were driven by case law. There were instances where cases did not give rise to amendments but simply reinforced existing provisions by providing guidance and clarity by way of the judges’ interpretations of those provisions. The amendments relating to the trading stock provisions in the Act and the judges’ interpretation of the applicable case law have resulted in a comprehensive understanding of the treatment of trading stock.