M.Com. (South African and International Taxation) / Value-added tax (hereafter referred to as VAT) is an „indirect tax‟. Clegg, D (2006: 1) explains this to mean that: “the person who bears the tax is assessed not directly by the SARS but indirectly through the taxation of transactions into which he enters”. The name „value-added tax‟ is the difference between the output tax collected and input tax paid. This is, essentially, tax on the value added before the product or service is received for final consumption. The SABC became a registered VAT vendor when VAT was introduced in 1991. There has been a contentious battle for many years between SARS and the SABC on whether or not a „renewal notice‟, issued to potential television licence holders by the SABC, as a reminder to licence holders to renew their television licence, serves as an invoice for the purpose of determining the tax liability payable by the SABC in terms of the Value-Added Tax Act No 89 of 1991, as amended (hereafter referred to as the VAT Act).

Master of Agribusiness / Department of Agricultural Economics / Allen M. Featherstone / Mango butter is one of the byproducts from mangos that is mostly used in the cosmetic and soap industry. Hydraulic pressing is one way to extract the oil from the mango kernel. Hydraulic pressing is more cost effective for small scale processors due to both a relatively lower initial and operating cost. Moreover, the processing produces uncontaminated oil and a pure cake residue when compared to screw press or solvent extraction method. This thesis was undertaken to study the financial feasibility of value added to the mango by manufacturing mango butter in the Chittoor district, Andhra Pradesh India. The Totapuri mango variety is studied. A number of locations in India were evaluated for the manufacturing unit location considering the area of production, mango productivity and the presence of pulp factories for raw material sourcing. The analysis indicated that the Chittoor district in Andhra Pradesh, India has a cluster of mango pulp factories that are reliable sources of raw material. Indian consumers are generally quick to adopt new products with better experiences and more convenience. This study identifies additional uses for mango butter in countries that consume mango butter, and highlights products with which mango butter would be in competition. The advantages and limitations of competitors producing in the Indian market are discussed. The recommendation of this study is that entrepreneurs should study the sector thoroughly before investing in mango butter production. Project size and outlay of the depend upon the market size, the type of technology that will be used and how automated the project will be. New entrepreneurs may partner with existing merchant exporters initially to gain entry into international markets. Once entry is obtained, vast export potential for such products can be slowly tapped.

This thesis deals with the economic analysis of the company Presbeton Nova Ltd. The main target is to assess the economic situation in the company and thereby to help management with the decision about future development. In the theoretic part there are described methods related to this area. Applied part devotes to the application methods -- analysis of production, financial analysis and Economic Value Added. The CAPM (capital asset pricing model) is being used to calculate costs of Equity. The cost of foreign capital is calculated according to the trend of rate 3M PRIBOR.

The thesis is aiming to analyze the method of value creation in mergers and acquisitions. The introductory chapter includes a general classification and framework for terms like value; synergies; and basic valuation models. The following chapter introduces valuation models which are more oriented towards shareholder value, generally speaking, frameworks introduced by Value Based Management: Economic Value Added, Economic Profit or Cash Value Added. Economic Value Added is described through three adjusted EVA models in the next chapter: (1) The impact of MVA on the negotiation position of parties in M&A, (2) EVA Style of Investing model, which is applied as a screening tool for value creators, (3) EVA Momentum model. In the closing chapter all three models are applied and conclusions and recommendations are drawn. The three models enable us for example to identify industries worth investing in or to understand how specific companies create value and how to set up an optimal price negotiation strategy.

This master's thesis is aimed on the analysis during of the contractin company, followed by focusing on weakness and administration proposal to improve them. The aim is to optimize the course of the contract the company, with the consequent creation of added value for the producer and for the customer.

Residential property developers face an ever-increasing problem of disposing of their newly built residential premises. The problem exists because of an oversupply of residential property and a decrease in property sales over the past few years. The VAT consequences of such a change in use of a property could have catastrophic implications for the property developer in terms of cashflow. In the 2010 budget speech, the Minister of Finance of South Africa acknowledged that harsh VAT legislation exists. The aim of this study is to determine a way of amending South African VAT legislation to accommodate property developers during the period when residential properties are temporarily let out. It was concluded that South Africa’s current VAT legislation with regard to change in use of residential properties is far worse than that of New Zealand and Australia, but that the proposed amendments will offer some degree of relief. The situation, even after implementing the amendments to legislation, will still not give sufficient relief and another solution is put forward for consideration. / Residensiële eiendomsontwikkelaars staar toenemende probleme met die verkoop van hulle nuutgeboude residensiële eiendomme in die gesig. Die probleem het ontstaan weens die toenemende beskikbaarheid van residensiële eiendomme in die mark, sowel as die afname in die eiendomsmark die afgelope paar jaar. Die BTW-gevolge van sodanige verandering in gebruik van ʼn eiendom mag katastrofiese gevolge vir die eiendomsontwikkelaar inhou wat betref kontantvloei. In die 2010-begrotingsrede het die Minister van Finansies van Suid-Afrika erken dat problematiese BTW wetgewing bestaan. Die doel van hierdie studie in om te bepaal in watter mate die Suid-Afrikaanse BTW-wetgewing verander kan word ten einde eiendomsontwikkelaars te akkommodeer gedurende die periode waarin hulle eiendomme tydelik uitverhuur word. Daar is gevolglik vasgestel dat Suid-Afrika se BTW-wetgewing met betrekking tot die verandering in gebruik deur eiendomsontwikkelaars erger is as die wetgewing in Nieu-Seeland en Australië, maar dat die voorgestelde wetswysigings ietwat van ʼn verligting sal bied. Die situasie, selfs ná die implementering van die wetswysigings, sal steeds nie voldoende verligting bied nie en ʼn ander oplossing word voorgestel. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / Unrestricted

The rapid technological progress in the last 10 years and the coherent opportunities for consumers to communicate among each other almost borderless 24/7, also impacted marketing strategies. Whereas accentuation of product values and pricing are still valuable marketing strategies, consumers are due to the 24/7 access to knowledge, information and consumer feedback, desensitized when it comes to advertising. Availability of the internet across borders, all the time is the main driving factor for marketing practitioners to progressively try to build up a non-purchase pushing relationship to the consumer. With the content communicated in the foreground (informative, helpful or entertaining) and the commercial message in the background this marketing strategy is also known as Content Marketing. Whereas the use of Content Marketing in corporate world is relatively popular, academic research is relatively rare. Indeed, some research was conducted on storytelling and signature stories -a tool of Content Marketing-, however, the functionality of the generic term Content Marketing resembles rather a black box. With the aim to illuminate the understanding and functionality of Content Marketing, this study explored the coherences between content communication vehicles and content generating vehicles. In the scope of this thesis, a theoretical framework conceptualizes the commercial value added chain of Content Marketing response was developed and verified in a business to consumer scenario. This theoretical framework was substantiated with a real world application, more precisely the 'Be More human’ video campaign from the sportswear manufacturer Reebok served as a research object. A non-probability sampling frame, using convenience sampling resulted in a total sample size of 750 respondents. Since this study focused on the development and testing of a theory, partial least square - structural equitation modelling (PLS-SEM) was applied using the software package SmartPLS3. Through the development of the commercial value added chain of Content Marketing response this study exemplifies the commercial content generation process and the content value added by the consumer and thus contributes to a better understanding in academia as well as in corporate world of the complex generic term Content Marketing.

No description available.

The goal of this research was to analyze the academic impact of the implementation of the Value Added Assessment Model. The researcher analyzed the Value Added Assessment Models in the three Value Added Assessment Model states that had implemented the Value Added Assessment Model for more than five years. Additionally, the research was done by analyzing the academic impact as measured by the eighth grade reading NAEP and the eighth grade mathematics NAEP. The researcher paired the three states that had implemented Value Added Assessment Model for more than five years, with three demographically matched states that had not implemented Value Added Assessment Model. The states were matched as follows: Ohio (Value Added Assessment Model implementing state) with Michigan (non Value Added Assessment Model state), Pennsylvania (Value Added Assessment Model implementing state) with Virginia (non Value Added Assessment Model state) and Tennessee (Value Added Assessment Model implementing state) with Georgia (non Value Added Assessment Model state). The mean composite scale score in NAEP from the following categories of students were compared and analyzed: 1) All students 2) White students 3) Black students 4) National School Lunch Program Eligible Students 5) National School Lunch Program Ineligible Students 6) Exceptional Education students. The results of the study indicated that the impact of Value Added Assessment Model on academic impact as measured by the eighth grade reading NAEP and the eighth grade mathematics NAEP was negligible.

In search of a better investment metric, researchers began to study Economic Value Added, or EVA, which was introduced in 1991 by Stern Stewart & Co in their book, "The Quest for Value" (Turvey, 2000). Stern Stewart & Co devised EVA as a better alternative to evaluate investment projects within the corporate finance field, later to be considered for use as a performance metric for investor use. A wide array of multinational corporations, such as Coca-Cola, Briggs and Stratton, and AT&T adopted the EVA method, which led to EVA's worldwide acclaim. Several points in the study reveal that EVA does not offer less risk, higher returns, and more adaptability for an investor. In fact, EVA underperformed the traditional portfolio performance metrics in key measurements including mean returns, and confidence intervals. EVA is a difficult performance metric to calculate, with several complex components that can be calculated in several different ways such as NOPAT, cost of equity, and cost of debt. Any information that is inaccurate or lacking can significantly impact the outcomes. Traditional performance metrics, on the other hand, such as ROA, ROE, and E/P are simple to calculate with few components, and only one way to calculate them.