The wide variety of magazines in the South African market and the economic relapse that has been experienc,e d worldwide has given rise to the increasing competition for higher circulation figures and advertising income. This phenomenon especially occurs between publications competing for the same target audience, such as the women's magazines SARIE and rooi rose, competitors over many years in the Afrikaans magazine market. Magazine covers play a critical role in this rivalry due to the direct connection between the popularity of the cover and circulation figures. The more popular the cover of a publication, the higher the sales, circulation and potential profitability will be. Thus it is of the utmost importance for any publication to make the suitable cover selections, considering that the wrong choices can contribute towards a decrease in circulation and eventually fatal consequences for the publication. This study endeavours to determine which requirements magazine covers should meet to be successful and also which tendencies can be identified in the cover choices of SARIE and rooi rose and how these tendencies can be explained. In literature it was found that there are several requirements and directions to which magazine covers should account to be able to be achieving success. It was also found that magazine covers consist of several elements, such as the logo (master-head), cover-girl/-photo, background colours, text and also competitions (announced on the cover). SARIE and rooi rose's covers were analysed in accordance with the requirements for magazine covers. It was found that these magazine covers complied with the formal requirements formulated in the literature consulted. It also appeared that the success of every cover and edition is determined by the cover elements as a whole and not only the popularity of the "cover-girl" only. Several aspects should thus be taken into account when planning the magazine cover. It also appeared that although the cover choice sets an agenda for readers concerning the topics they will eventually be thinking about and discussing, another dimension of agenda-setting rather is to the point, namely the role readers' preferences play (through their personal feedback and buying of magazines) regarding editors' decision in respect of covers. / Thesis (M.A. (Communication Studies))--North-West University, Potchefstroom Campus, 2010

The wide variety of magazines in the South African market and the economic relapse that has been experienc,e d worldwide has given rise to the increasing competition for higher circulation figures and advertising income. This phenomenon especially occurs between publications competing for the same target audience, such as the women's magazines SARIE and rooi rose, competitors over many years in the Afrikaans magazine market. Magazine covers play a critical role in this rivalry due to the direct connection between the popularity of the cover and circulation figures. The more popular the cover of a publication, the higher the sales, circulation and potential profitability will be. Thus it is of the utmost importance for any publication to make the suitable cover selections, considering that the wrong choices can contribute towards a decrease in circulation and eventually fatal consequences for the publication. This study endeavours to determine which requirements magazine covers should meet to be successful and also which tendencies can be identified in the cover choices of SARIE and rooi rose and how these tendencies can be explained. In literature it was found that there are several requirements and directions to which magazine covers should account to be able to be achieving success. It was also found that magazine covers consist of several elements, such as the logo (master-head), cover-girl/-photo, background colours, text and also competitions (announced on the cover). SARIE and rooi rose's covers were analysed in accordance with the requirements for magazine covers. It was found that these magazine covers complied with the formal requirements formulated in the literature consulted. It also appeared that the success of every cover and edition is determined by the cover elements as a whole and not only the popularity of the "cover-girl" only. Several aspects should thus be taken into account when planning the magazine cover. It also appeared that although the cover choice sets an agenda for readers concerning the topics they will eventually be thinking about and discussing, another dimension of agenda-setting rather is to the point, namely the role readers' preferences play (through their personal feedback and buying of magazines) regarding editors' decision in respect of covers. / Thesis (M.A. (Communication Studies))--North-West University, Potchefstroom Campus, 2010

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law. / Auditing / M. Comm. (Accounting)

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law. / Auditing / M. Comm. (Accounting)

This thesis examines the structure and flow of public funding between the public and private sectors in the South African health system and the consequences thereof for the achievement of equity. The conceptual framework used to undertake the analysis derives from Richard Titmuss’ core theoretical framework, the Social Division of Welfare. The application of the Social Division of Welfare applied to the South African health care context demonstrates how state resources end up benefitting the non-poor and, as a result, reproduce inequality. Those who access public institutions such as public health care are assumed to be ‘dependent’ on the state, whilst those who access private health facilities claim to be ‘independent’ of the state. However, this thesis shows that these assumptions are flawed. Access to the formal labour market, and subsequently the paying of taxes, authorises one to access state subsidies not available to those who do not. The application of the Social Division of Welfare shows that tax-paying private health care patients benefit considerably from state resources. This thesis argues that due to cost escalation in the private health sector, a consequence of the commodification of health care, these private health care ‘consumers’ as well as the private health industry in general are dependent upon state resources. This thesis analyses the role played by the profit motive present in the private health industry and the consequences for equity, quality, access and efficiency in health care provision