Small businesses form an essential part of any country’s economy and these businesses are essential for growth and employment opportunities. It is however recognised that the success of small businesses are dependent on a few factors of which tax relief measures are one. The South African Government is supporting small businesses in our country through various initiatives and current small business tax relief measures form part of these initiatives. This study focuses on only two such tax relief measures namely section 12E of the Income Tax Act for entities that qualify as a small business corporation and Turnover Tax for entities that qualify as micro businesses. These two tax relief measures aim to give small businesses reduced tax rates to assist them to grow and contribute towards job creation in South Africa. The unemployment rate in South Africa in the second quarter of 2013 was 25.6%. This is thus one indication that the tax relief measures per section 12E of the Income Tax Act and Turnover Tax are possibly not meeting the objectives of assisting small businesses to grow and alleviate unemployment. This study focuses on researching the current small business tax relief measures in South Africa. The study thus commences with a literature review regarding the small business tax relief measures per section 12E of the Income Tax Act and Turnover Tax. It also includes detailed discussions regarding the criteria which should be met by small businesses to qualify for the tax relief per section 12E and Turnover Tax. The study then proceeds to obtain and analyse data through a questionnaire to accountants regarding their opinion of the current small business tax relief measures. Finally the study researches the objectives set out by SARS for section 12E of the Income Tax Act and Turnover Tax to determine whether these objectives have been met or not and to critically compare this to the responses from the accountants on the same subject. As a result this study will assist the South African Government to determine areas for possible improvement in the current small business tax relief measures. Improvements in such tax relief measures could then contribute positively towards the economy of South Africa as a whole. The small business tax relief measures were however limited to those already implemented in South Africa and further research could possibly be conducted regarding such tax relief measures in other developing countries similar to South Africa. / Dissertation (MCom)--University of Pretoria, 2013. / lmchunu2014 / Taxation / unrestricted

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Thesis (MSc)--University of Stellenbosch, 2008. / Bibliography. Also available via the Internet.

Disasters are unavoidable. The United States separates the phases of addressing a disaster into Response and Recovery. There are systems in place for Response; but Recovery, a fundamental process for countries to rebound from disasters, is a topic that is left aside. Recently the U.S. released a framework regarding this topic and it is the intention of this work to further explore recovery by starting a modeling process for disaster management systems by developing a Disaster Recovery Roles Pattern based on the framework and creating flowcharts using the Business Process Modeling Notation for use in future development of systems for the recovery process. / Carlos A. NietoTibaquirâa. / Thesis (M.S.C.S.)--Florida Atlantic University, 2012. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2012. Mode of access: World Wide Web.

Thesis (Ph. D.)--Michigan State University. Dept. of American Studies, 2008. / Title from PDF t.p. (viewed on July 22, 2009) Includes bibliographical references (p. 210-220). Also issued in print.

Sophie Lässig analysiert das Relief "Kampf und Sieg der revolutionären Arbeiterklasse", welches vom Künstler Johann Belz geschaffen wurde und 1977 in der Chemnitzer Innenstadt installiert wurde.

From 1837 the Poor Law Commission sanctioned temporary relief, at workhouses, for poor wayfarers, heralding a departure from historic attempts to control the wandering poor with criminal vagrancy legislation. A modern, detailed account is lacking, and the thesis addresses gaps in the historiography, such as the significant underestimation of women using the system, the influence of penal separation upon casual relief, and the changing attributes of recipient The origins of casual relief are traced to local initiatives, c.1800-1830, adopted, subsequently, in the reformed Poor Law system. The assumption, by administrators, that the justice system would retain the mandate for the suppression of vagrancy, was never eradicated, partly because criminal legislation remained in force, alongside casual relief. The deterrent principle of the New Poor Law was applied in casual wards, characterized by an absence of rehabilitative elements. The reluctance of Poor Law officials to engage fully with vagrant relief was reflected in repeated attempts to transfer responsibility to the police. Contemporary views are examined to ascertain whether Poor Law vagrancy policy was based upon rational assessment, or was the product of myth and prejudice. Ignoring evidence that the majority of casual relief users were in search of employment, and that others were rendered destitute by age or ill health, officials insisted upon the intrinsic deviancy of recipients. The traditional belief in the ‘undeserving’ poor was undiminished. Phases in casual relief are identified, summarized as a gradual transition from primitive provision (‘stables and straw’) to purpose-built cells. However, notwithstanding the strengthening of central regulation, from 1871, uniform implementation of policy was never achieved. Casual relief remained a protean experience for applicants in this period. Inasmuch as most itinerant poor avoided the wards, New Poor Law deterrence succeeded; as a measure to control vagrancy, it failed.

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