This study examines human capital constraints in the South African economy, and the austerity these constraints have on firms in the country. The first part of the study identifies the main human capital constraints facing South Africa, and explains how these constraints influence an economy. An inadequately educated workforce along with restrictive labour regulations makes out the central components of these constraints. The second part explores all the relevant constraints individually, and determines the cause of their existence. The final part of this study consists of a firm level analysis that describes human capital constraints experienced by firms in South Africa. Regression analysis examines the determinants of increased output per worker in manufacturing firms. These determinants also indicate the cause of growth in output per worker. Human capital aspects such as education, labour regulation, compensation and competition are all shown to have a considerable influence on output per worker. Principal Component Analysis (PCA) on the explanatory variables achieved similar results. For this analysis, latent variables that incorporated education, training, region and Sector Education Training Authority (SETA) support and effectiveness explained the highest percentage of the total variance. However, this study found no evidence to suggest that human capital development initiatives like training programmes and SETA support have a positive relationship with increased levels of productivity. / Thesis (M.Com. (Economics))--North-West University, Potchefstroom Campus, 2011.

One of the aims included in the United Nations Millennium Development Goals is to decrease the number of the world’s population without access to sanitation and water that is safe, by half by the year 2015. The use of water that is not safe for consumption leads to water–related diseases. For the purpose of this study gastro–intestinal disease was redefined as diseases of the gastro–intestinal tract caused by pathogens that spread via contaminated drinking water, poor sanitation and inadequate hygiene. Information obtained regarding the use of gastro–intestinal disease medication, may provide information about the prevalence of gastro–intestinal disease in South Africa. The general objective of this study was to determine the prescribing patterns of gastro–intestinal medication in different geographical areas in the private health care sector of South Africa. A retrospective drug utilisation review was conducted on data obtained from a medicine claims database of a pharmacy benefit management company for 2007 and 2008. A pharmacoepidemiological approach was followed in order to determine the prevalence of gastro–intestinal disease as well as the use of gastro–intestinal medication in South Africa as well as the different provinces of South Africa. The impact of water quality and sanitation on the prevalence of gastro–intestinal disease was also investigated. Gastro–intestinal medication (used in the treatment of gastro–intestinal disease) included the following pharmacological groups according to the MIMS®–classification: antivertigo and anti–emetic agents (group 1.8), antispasmodics (group 12.3), antidiarrhoeals (group 12.7), minerals and electrolytes (group 20.4, selected according to specified NAPPI–codes) and antimicrobials (group 18). Antimicrobials had to be prescribed in combination with one of the specified gastro–intestinal medication groups in order to be classified as a gastro–intestinal medication. In 2007 and 2008 respectively, 428864 and 340921 gastro–intestinal medication items were prescribed. The most frequently prescribed gastro–intestinal medication pharmacological groups in 2007 and 2008 were beta–lactam antimicrobials (with proportion percentages of 22.77% and 20.85% in 2007 and 2008 respectively), antivertigo and anti–emetic agents, antispasmodics, antidiarrhoeals and quinolone antimicrobials. Minerals and electrolytes represented only a small proportion (2.99% and 2.56% in 2007 and 2008 respectively) of the prescribed gastro–intestinal medication in South Africa. In the Free State and Western Cape antivertigo and anti–emetic agents were the most frequently prescribed gastro–intestinal medication items, while in other provinces beta–lactam antimicrobials ranked the highest. In all provinces except the Western Cape and the Northern Cape, amoxicillin/clavulanic acid was the most frequently prescribed gastro–intestinal medication active ingredient. In the Western Cape loperamide was the most frequently prescribed active ingredient, while ciprofloxacin ranked highest as active ingredient in the Northern Cape in 2008. Based on the prescribing patterns of gastro–intestinal disease medications the treatment of gastro–intestinal disease in this section of the private health care sector of South Africa, does not fully comply with the Standard Treatment Guidelines with regard to the use of antimicrobials and electrolyte replacement therapy. / Thesis (M.Pharm. (Pharmacy Practice))--North-West University, Potchefstroom Campus, 2011.

This study examines human capital constraints in the South African economy, and the austerity these constraints have on firms in the country. The first part of the study identifies the main human capital constraints facing South Africa, and explains how these constraints influence an economy. An inadequately educated workforce along with restrictive labour regulations makes out the central components of these constraints. The second part explores all the relevant constraints individually, and determines the cause of their existence. The final part of this study consists of a firm level analysis that describes human capital constraints experienced by firms in South Africa. Regression analysis examines the determinants of increased output per worker in manufacturing firms. These determinants also indicate the cause of growth in output per worker. Human capital aspects such as education, labour regulation, compensation and competition are all shown to have a considerable influence on output per worker. Principal Component Analysis (PCA) on the explanatory variables achieved similar results. For this analysis, latent variables that incorporated education, training, region and Sector Education Training Authority (SETA) support and effectiveness explained the highest percentage of the total variance. However, this study found no evidence to suggest that human capital development initiatives like training programmes and SETA support have a positive relationship with increased levels of productivity. / Thesis (M.Com. (Economics))--North-West University, Potchefstroom Campus, 2011.

One of the aims included in the United Nations Millennium Development Goals is to decrease the number of the world’s population without access to sanitation and water that is safe, by half by the year 2015. The use of water that is not safe for consumption leads to water–related diseases. For the purpose of this study gastro–intestinal disease was redefined as diseases of the gastro–intestinal tract caused by pathogens that spread via contaminated drinking water, poor sanitation and inadequate hygiene. Information obtained regarding the use of gastro–intestinal disease medication, may provide information about the prevalence of gastro–intestinal disease in South Africa. The general objective of this study was to determine the prescribing patterns of gastro–intestinal medication in different geographical areas in the private health care sector of South Africa. A retrospective drug utilisation review was conducted on data obtained from a medicine claims database of a pharmacy benefit management company for 2007 and 2008. A pharmacoepidemiological approach was followed in order to determine the prevalence of gastro–intestinal disease as well as the use of gastro–intestinal medication in South Africa as well as the different provinces of South Africa. The impact of water quality and sanitation on the prevalence of gastro–intestinal disease was also investigated. Gastro–intestinal medication (used in the treatment of gastro–intestinal disease) included the following pharmacological groups according to the MIMS®–classification: antivertigo and anti–emetic agents (group 1.8), antispasmodics (group 12.3), antidiarrhoeals (group 12.7), minerals and electrolytes (group 20.4, selected according to specified NAPPI–codes) and antimicrobials (group 18). Antimicrobials had to be prescribed in combination with one of the specified gastro–intestinal medication groups in order to be classified as a gastro–intestinal medication. In 2007 and 2008 respectively, 428864 and 340921 gastro–intestinal medication items were prescribed. The most frequently prescribed gastro–intestinal medication pharmacological groups in 2007 and 2008 were beta–lactam antimicrobials (with proportion percentages of 22.77% and 20.85% in 2007 and 2008 respectively), antivertigo and anti–emetic agents, antispasmodics, antidiarrhoeals and quinolone antimicrobials. Minerals and electrolytes represented only a small proportion (2.99% and 2.56% in 2007 and 2008 respectively) of the prescribed gastro–intestinal medication in South Africa. In the Free State and Western Cape antivertigo and anti–emetic agents were the most frequently prescribed gastro–intestinal medication items, while in other provinces beta–lactam antimicrobials ranked the highest. In all provinces except the Western Cape and the Northern Cape, amoxicillin/clavulanic acid was the most frequently prescribed gastro–intestinal medication active ingredient. In the Western Cape loperamide was the most frequently prescribed active ingredient, while ciprofloxacin ranked highest as active ingredient in the Northern Cape in 2008. Based on the prescribing patterns of gastro–intestinal disease medications the treatment of gastro–intestinal disease in this section of the private health care sector of South Africa, does not fully comply with the Standard Treatment Guidelines with regard to the use of antimicrobials and electrolyte replacement therapy. / Thesis (M.Pharm. (Pharmacy Practice))--North-West University, Potchefstroom Campus, 2011.

Thesis (MPhil)--Stellenbosch University, 2013. / Bibliography / ENGLISH ABSTRACT: This study investigates if and how the Dutch Reformed Church (DRC) uses its websites to create a public sphere. Since the end of apartheid this church and its media had to adapt to the changing environment in South Africa, particularly in its increasing use of the new media to involve believers and non-believers. Because of the internet’s potential to connect people from all over the world and its interactivity, scholars assert that the internet can create a public sphere. Habermas’ idea of the public sphere, a conceptual space where critical public discourse takes place and anyone can participate, forms the theoretical underpinning for this study. This theory, however, is slightly adapted by arguing that conflict – within bounds – is also part of the communication process within the public sphere. This study focuses on seven active websites of the DRC in order to examine its relation to public theology from a critical cultural perspective. The ideals of public theology closely relates to that of the public sphere. These ideals are a public debate on issues relating to the common good, which are discussed from a religious stance. A central view is that regulation can hinder the forming of a public sphere. Thus the nature and level of regulation on the church’s websites are examined. The nature of interaction between users and content on websites is also studied. This study combines qualitative and quantitative methods, including semi structured interviews, questionnaires, content analysis and systematic observation. The study found that Kerkbode’s Facebookpage facilitates a lively forum for debate on issues that advances the public sphere. The Facebookpage of the DRC has the potential to create such debates. On both these websites and Kerkbode-online and NG Kerk-online, regulation on midlevel curbs this potential. Other obstacles for creating a public sphere that was identified on the DRC’s websites, were personal insults, too narrow focus on internal church affairs and low participation in topics that could advance the public sphere. / AFRIKAANSE OPSOMMING: Hierdie studie ondersoek die vraag of die NG Kerk se webwerwe dit regkry om ʼn publieke sfeer te skep. Sedert die einde van apartheid het die kerk en sy media hom op verskeie maniere in die veranderende Suid-Afrika aangepas, onder meer deur die toenemende gebruik van nuwe media om gelowiges en nie-gelowiges te betrek. As gevolg van die internet se vermoë om mense van regoor die wêreld te verbind en die interaktiewe aard van die medium, meen kenners dat die internet ʼn publieke sfeer kan skep. Habermas se idee van ʼn publieke sfeer, wat ʼn konseptuele ruimte is waar kritiese, openbare diskoers gevoer word wat vir enigeen toeganklik is, vorm die onderbou van hierdie studie. Dié teorie word hier aangepas deur aan te voer dat konflik en meningsverskil – binne perke – ook deel van kommunikasieprosesse binne die publieke sfeer is. Hierdie studie fokus op die sewe aktiewe webwerwe van die NG Kerk om hul verbintenis tot publieke teologie binne ʼn krities-kulturele paradigma te ondersoek. Die ideale van publieke teologie hang nou saam met dié van die publieke sfeer, naamlik ʼn openbare gesprek oor sake van openbare belang wat vanuit godsdienstige oortuigings gevoer word. ʼn Sentrale vertrekpunt van die studie is dat ʼn ideale publieke sfeer deur regulering aan bande gelê kan word. Dus word die aard en vlak van regulering op die kerk se webwerwe ook nagevors. Die tipe interaksie tussen gebruikers en die inhoud van die webwerwe is ook bestudeer. Die studie gebruik ʼn kombinasie van kwalitatiewe en kwantitatiewe metodes, insluitend semi-gestruktureerde onderhoude, vraelyste, inhoudsanalise en sistematiese observasie. Die studie het bevind dat Kerkbode se Facebookblad ʼn lewendige forum bied vir debat oor sake wat die publieke sfeer bevorder. Ook die NG Kerk se Facebookblad het die potensiaal om sulke debatte te skep. Op albei hierdie webwerwe, asook Kerkbode-aanlyn en NG Kerk-aanlyn, het regulering op mesovlak dié potensiaal egter ingeperk. Ander hindernisse vir die skep van ʼn ideale publieke sfeer wat op die NG Kerk se webwerwe geïdentifiseer is, is beledigings, ʼn te noue fokus op interne kerksake en lae deelname aan debatte oor sake wat die publieke sfeer kan bevorder.

The contention of this study is that missiological cell group praxis is an appropriate vehicle to mobilize the local church for world evangelization - centrifugally reaching from "Jerusalem" and "Judea and Samaria" to the "ends of the earth (Acts 1:8). Methodologically it follows the pastoral circle of Holland & Henriot and investigates the missiological praxis of various small faith communities. The principles of the cosmological framework of Calvisnism (Kuyper, Dooyeweerd) are brought to bear on the missionary endeavours of the local church, with reference to the Dutch Reformed Church in South Africa. It argues for a missiologically integrated Cell Church, based on a definition of mission and evangelism, which is aimed at overcoming the fragmented missiological situation in mainline churches. This study argues that these small groups function as the basic cells of the local and universal Church, and shows how these communities come into existence and function as missiological outreach groups. / Christian Spirituality Church History and Missiology / M. Th. (Missiology)

Value-Added Tax (VAT) was introduced in South Africa in 1991 by the Value Added Tax Act No. 89 of 1991 (the VAT Act). The South African VAT system is based on the destination or consumption of the goods or service supplied. The initial place where these goods and services are supplied is not taken into consideration. As a result, non-residents in some instances will be liable to register as VAT vendors and account for VAT even if they are not physically present in South Africa. The absence of place of supply rules therefore impacts on determining where a supply takes place and on the VAT registration of for example non-residents. This study aims to determine whether the South African VAT legislation, to some extent, makes provision for place of supply rules, to establish whether general place of supply rules for certain African and developed countries exist, to draw a comparison between these countries and to determine the possibility of implementing similar rules for South Africa. The study concludes that although not sufficient, the South African VAT legislation provides for certain inferred VAT place of supply rules. Worldwide, different countries apply place of supply by different means, and it is therefore not viable to combine all the various countries’ rules into one set of rules for implementation in South Africa. However, in order for South African VAT legislation to be in line with international trends, the study suggests that South Africa should investigate and determine whether place of supply rules should not formally be introduced in its legislation. VAT place of supply rules is important, as introducing same will equip South Africa to better align itself with its international trading partners. It will enable the supplier and consumer to determine whether a person should register for VAT in South Africa, clarify where a supply takes place and at what rate VAT should be charged. It will also minimise confusion as to the application of VAT treatment of certain transactions and eliminate or limit the possibility of double or non-taxation that can arise. AFRIKAANS : Belasting op toegevoegde waarde (BTW) het in Suid Afrika in werking getree in 1991 deur die implementering van die Belasting op Toegevoegde Waarde Wet No. 89 van 1991 (die BTW Wet). Die Suid Afrikaanse BTW sisteem is van so aard dat BTW betaalbaar is by die uiteindelike bestemming of finale gebruik van goedere en dienste wat gelewer word. Die oorsprongklike plek van lewering word nie in ag geneem nie. Die gevolg hiervan is dat nie-inwoners in sommige gevalle aanspreeklik sal wees om te registreer vir BTW ondernemers en om BTW te betaal, selfs al is hulle nooit fisies in Suid Afrika teenwoordig nie. Die afwesigheid van plek van lewering reëls het ‘n invloed op die bepaling van die plek van oorsprong van die lewering asook die BTW registrasie van byvoorbeeld, nie-inwoners. Die studie het ten doel om te bepaal of Suid Afrikaanse wetgewing tot ‘n seker mate plek van lewering reëls insluit, om te bepaal of algemene plek van lewering reëls vir sekere Afrika en ontwikkelde lande in werking is, om ‘n vergelyking tussen hierdie lande se reëls te trek en om die moontlike implementering van soorgelyke reëls in Suid Afrika te ondersoek. Die slotsom van die studie is dat alhoewel nie voldoende, die Suid Afrikaanse BTW wetgewing wel voorsiening maak vir toevallige plek van lewering reëls. Verskillende lande hanteer plek van lewering reëls op verskillende wyses en dit is dus nie moontlik om een stel gekombineerde reëls op te stel en toe te pas in Suid Afrika nie. Om die Suid Afrikaanse BTW wetgewing egter in lyn met internasionale tendense te bring, stel die studie voor dat Suid Afrika ondersoek instel en bepaal of plek van lewering reëls nie formeel ingesluit moet word in diewetgewing nie.BTW plek van lewering reëls is belangrik omdat die implementering daarvan Suid Afrika beter sal toerus om in lyn te wees met sy internasionale handelsvennote. Dit sal ook die verskaffer en verbruiker in staat stel om te bepaal of ‘n persoon in Suid Afrika moet registreer vir BTW, duidelikheid verskaf rakende die oorsprong of plek van lewering en teen watter koers BTW gehef moet word. Dit sal ook die verwarring rondom die korrekte hantering van BTW op spesifieke transaksies verminder en die potensiaal van dubbel of geen belasting beperk of elimineer. Copyright 2011, University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. Please cite as follows: Janse van Rensburg, Z 2011, An explorative study : place of supply rules for Value-Added Tax in South Africa, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03192012-163350 / > F12/4/171/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The high levels of crime in South Africa are a popular topic of conversation amongst South Africans. As a result of the high levels of crime in South Africa, many South Africans employ private security companies in order to protect themselves and their property. The opinion exists that these private security costs should be allowed as a deduction against their taxable income. The study investigates certain factors that may influence crime, the private security industry and these companies’ perception on the duties of the South African Police Service. In order to determine private security companies’ perception on the duties of the South African Police Service, a questionnaire was conducted. The results reflected not only that private security companies are more effective and proactive in the prevention of crime, but also that they have a faster reaction time to emergency calls than the South African Police Service. This can lead one to argue that it has become a necessity to incur private security costs in South Africa. It also discusses current South African tax legislation in comparison with international trends. The study concludes whether the deduction of private security costs for the individual against taxable income is allowed in South Africa. AFRIKAANS : Die hoë vlakke van misdaad in Suid-Afrika is ‘n gewilde onderwerp van bespreking onder Suid-Afrikaners. As gevolg van die hoë vlakke van misdaad in Suid-Afrika stel baie Suid- Afrikaners privaat sekuriteitsmaatskappye aan om hulself en hul eiendom te beskerm. Menige Suid-Afrikaners is van mening dat hierdie privaat sekuriteitsuitgawes as ‘n aftrekking teen hul belasbare inkomste toegelaat moet word. Die studie ondersoek sekere faktore wat misdaad kan beinvloed, die privaat sekuriteitsmaatskappy industrie en hierdie maatskappye se opinie van die Suid-Afrikaanse Polisiediens se verantwoordelikhede. ‘n Vraelys is gebruik om privaat sekuriteitsmaatskappye se opinie rakende die verantwoordelikhede van die Suid-Afrikaansie Polisiediens te bepaal. Die resultate dui daarop dat privaat sekuriteitsmaatskappye nie net meer effektief en proaktief is in die voorkoming van misdaad as die Suid-Afrikaanse Polisiediens nie, maar ook dat hulle ‘n vinniger reaksietyd het na ‘n noodoproep ontvang is. Dit kan tot aannames lei dat dit ‘n noodsaaklikheid geword het om privaat sekuriteitsonkostes in Suid-Afrika aan te gaan. Die studie stel ook ondersoek in na huidige Suid-Afrikaanse belastingwetgewing in vergelyking met die internasionale werkswyse en sluit af met die antwoord op die vraag of privaat sekuriteitsuitgawes belastingaftrekbaar is vir Suid-Afrikaanse individue. / Dissertation (MCom)--University of Pretoria, 2013. / Taxation / unrestricted

Summaries in Afrikaans, English and German / Text in Afrikaans / 'n Ondersoek na die teologiese inhoud van die Evangeliese ; Gesange is geYnisieer nadat vasgestel is dat sodanige studie nog nie voorheen in Suid-Af rika in Geref ormeerde kringe onderneem is nie. Aangesien die geskiedenis en die f undering van die kerklied deur ander navorsers reeds volledig uitgewerk is, is hoofstuk 1 bloot 'n inleidende oorsig wat die agtergrond van die studie verskaf. In hoofstuk 2 is 'n kategorisering van die Gesange in extenso gedoen en in hoofstuk 3 is die inhoud van die kategoriee kortliks beskryf. Die doel hiermee is om vas te stel oor watter onderwerpe die meeste gesing word en waar die lakunes voorkom. Aan die hand van hierdie kategorisering is daar uiteindelik vyf onderwerpe afgebaken wat ooglopend Bybelsteologiese leemtes of selfs afwykings vertoon wat in die toekoms aangespreek behoort te word. Die onderwerpe is onderskeidelik: die Godsbeskouing, die skepping, die sonde, die doop en die toekomsverwagting. In hoof stuk 4 het hierdie onderwerpe af sonderlik ender die soeklig gekom. Daar is o.a. gevind dat die inhoud van die Gesange 'n duidelike reflektering is van die tradisionele kerkleer en dus nie volkome daartoe in staat is om die moderne mens (die jeug veral!) aan te spreek nie. Die gevolgtrekking waartoe die navorser geraak het, is dat liedere wat die eietyds geloofsproblematiek aanspreek 'n sine qua non geword het. Die navorsing oor die inhoud van die Gesange het voorts ook vreemde teologiese aksente uitgewys. So bv. is daar 'n duidelike invloed van die Grieks platonistiese dualisme te bespeur waar die Jenseitige teenoor die Diesseitige af gespeel word. Di t het veral aan die lig gekom met die bespreking oor die skepping. Eodem modo is daar spore van die Pietistiese individualisme in die Gesange aangetref waar die vertikale belewing met God (bekering, heiliging) die horisontale belewing van verantwoordelikheid, oorskadu! Hierdie sending, aanbevelings die godsdiens omgewingsbewaring) is in hoof stuk krities-waarderende opmerkings saamgevat. / Research into the theological content of the Evangelical Hymns was initiated after it was established that such a study had not been attempted in South Africa in Reformed circles. Since the history and grounding of the church hymn have already been discussed in full by other researchers, chapter 1 merely offers an introductory review which provides some background to the study. In chapter 2 a categorisation of the Hymns was done in extenso and chapter 3, in turn, deals with the contents of each specific category. The aim is to determine which subjects are prevalent in Hymns and which ones are not addressed at all. On the basis of this categorisation, five subjects were finally defined which revealed obvious biblical-theological lacunae, if not deviations, all of which need to be addressed in the future. The subjects are: the ways of thinking about God, the creation, sin, baptism and hopes for the future. In chapter 4 these subjects were examined in detail. It was proved, inter alia, that the contents of the Hymns clearly reflect the traditional church doctrine and consequently fail to a large extent to address modern man (especially the young people of our time). The conclusion reached by the researcher is that Hymns addressing the contemporary problematic nature of faith have become a sine qua non. Furthermore, research on the contents of the Hymns also revealed foreign theological accents such as clear influences of the Greek Platonistic dualism where the Jenseitige is compared to the Diesseitige. This became particularly evident in the discussion on the creation. Eodem modo traces of the Pietistic indiviudalism were detected in the Hymns, where the vertical experience of God (conversion, sanctification) completely overshadows the horizontal experience of religion (social responsibility, mission work, nature conservation)! Chapter 5 comprises these recommendations in the form of remarks of a criticalappreciation nature. / Eine Untersuchung in Bezug auf den theologischen Inhalt der Evangelischen Kirchenlieder wurde in die Wege geleitet nachdem festgestellt wurde, daB ein solches Studium noch nie vorhin in Ref ormierten Kreisen in Slidaf rika vorgenommen worden war. Da die Geschichte und die Fundierung des Kirchenliedes von andern Forschern schon in all en Einzelheiten ausgearbeitet worden sind, bietet Kapitel 1 bloB eine einleitende Ubersicht als Hintergrund flir das Studium. In Kapitel 2 wurden die Kirchenlieder in extenso nach Kategorien geordnet und in Kapitel 3 findet sich der Inhalt jeder einzelnen Kategorie vor. Es sollte festgestellt werden, welche Themen sich am meisten in den Kirchenliedern erkennen lassen und welche liberhaupt nicht berlihrt werden. An Hand dieser Anordnung in Kategorien wurden zum Schluss flinf Themen definiert, die augenfiillig biblisch-theologische Lucken, wenn nicht sogar Abweichungen, offenbaren; es sind Themen, denen in der Zukunft zweifellos einem gerechten Platz Gottesauffassung, die zukommen sollen. Die themen sind: Schopfung, Siinde, die Taufe und Zukunftserwartungen. In Kapitel 4 wurden diese Themen in allen Einzelheiten untersucht. Es stellte sich unter anderern heraus, das der Inhalt der Kirchenlieder eine klare Widerspiegelung der traditionellen Kirchenlehre ist und deshalb den Ansprilchen des modernen Menschen (vor allern der Jugend) nicht vollig gerecht werden konnen. Die schluflfolgerung des Forschers ist deshalb, das Lieder, welche den zeitgenossischen Glaubensproblernatik berilhren, eine sine qua non geworden sind. Die Forschung in Bezug auf den Inhalt der Kirchenlieder offenbarte weiterhin auch fremde theologische Akzente. Es laflt sich zurn Beispiel einen deutlichen Einfluss des griechisch-platonistischen Dualismus aufweisen wo das Jenseitige dern Diesseitigen gegenilbergestellt wird. Es wurde besonders deutlich in der Diskussion Uber die Schopfung. Eodem modo offenbarte sich Spuren eines pietistischen Individualismus in den Liedern wo das vertikale Gotteserlebnis (Bekehrung, Heiligung) das horizontale Erlebnis der Religion (soziale Verantwortung, Missionsarbeit, Naturbewahrung) vollig in den Schatten stelltl Diese Ernpfehlungen wurden in Kapitel 5 in der Form kritisch-bewertenden Anrnerkungen zusanunengefasst. / Philosophy, Practical and Systematic Theology / D. Th. (Systematic Theology)

The oil and natural gas industry worldwide has become one of the most important commodities due to its value in use and dependency in our modern lifestyle. Countries with rich oil and natural gas reserves has shown to exploit these resources to the country's economic benefit. South Africa has in the past not been part of the big oil and natural gas producing countries of the world. But recent discoveries of possible shale gas reserves in the Karoo Basin attracted interest by foreign oil and gas companies with the potential that South Africa has as an oil and natural gas producing country. The purpose of this study is to compare the South African income tax law and regulations with that of the Republic of Equatorial Guinea, which arguable can be seen as one of the world's big oil and natural gas producing countries. The study firstly develops an understanding of each of the two countries' oil and natural gas industries and thereafter compares the two countries income tax laws, the income tax system and collection method of the income tax revenues. The study then concludes on the status of the South African income tax regime in comparison to the Republic of Equatorial Guinea's income tax regime. The introduction of the Tenth Schedule to the South African Income Tax Act (58/1962) has brought the income tax laws in South Africa in line with international practice. Consideration should be given to broadening the income tax revenue collection methods in order to broaden the tax base for South Africa. AFRIKAANS : Die olie en natuurlike gas industrie wêreldwyd het een van die mees belangrike kommoditeite geword as gevolg van die waarde en afhanklikheid wat dit het vir ons moderne leefstyl. Lande met ryk olie en natuurlike gas reserwes het bewys dat die gebruik daarvan tot voordeel van 'n land se ekonomiese groei kan lei. Suid-Afrika het in die verlede nie as een van die wêreld se reuse in olie en natuurlike gas produksie getel nie. Maar met die onlangse ontdekking van moontlike skalie gas reserwes in die Karoo Kom het belangstelling van buitelandse olie en gas maatskappye gelok in die potensiaal wat Suid-Afrika het om 'n olie en natuurlike gas produserende land te wees. Die doel van die studie is om 'n vergelyking te tref tussen Suid-Afrika se inkomste belasting wette en regulasies met die van die Republiek van Equatoriaal Guinea, wat gesien kan word as een van die reuse van die wêreld as dit kom by olie en natuurlike gas produserende lande. Die studie skets eerstens 'n agtergrond van die twee lande se olie en natuurlike gas industrieë en daarna vergelyk die studie die twee lande se inkomste belasting wette, die inkomste belasting stelsels en invorderings metodes van die inkomste belasting. Die studie kom dan tot 'n gevolgtrekking oor die status van die Suid-Afrikaanse inkomste belasting omgewing teenoor die Republiek van Equatoriaal Guinea se inkomste belasting omgewing. Die bekendstelling van die Tiende Skedule tot die Inkomste Belasting Wet (58/1962) het die Suid-Afrikaanse inkomste belasting wet in lyn gebring met internasionale inkomste belasinvorderings metodes van die inkomste belasting te verbreed om sodoende die belastingbasis te vergroot.ting wette. Oorweging moet geskenk word aan die invorderings metodes van die inkomste belasting te verbreed om sodoende die belastingbasis te vergroot. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted