M.Com. (Business Management) / This study examines the system of value-added tax as replacement for the retail sales tax which is currently in operation in South Africa. It furthermore sets out to provide an insight into the potential local application thereof. The following aspects were discussed: (a) The current state of indirect taxation in South Africa under the retail sales tax regime. (b) The origin and development of the value-added tax system worldwide. (c) The replacement of indirect taxes through a system of tax on value added. (d) The development of value-added tax subsequent to the initial recommendation by the Margo commission. (e) A number of problem areas specifically relating to the structure of the proposed tax, e.g. foodstuffs, farming activities and capital goods. (f) The establishment of a clearing mechanism for the BLS and TBCV countries in a Southern African Customs Union. (g) General administrative provisions under a value-added tax and a proposed audit under the system. The discussion indicates that the retail sales tax is not conforming to initial objectives (at least in theory) and the government is of the opinion that value-added tax will rectify this situation...

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.

The purpose of this paper is to investigate why CREM should be carried out within the office based companies in Shanghai. Besides, the current CREM practices and performances in the office based companies in Shanghai are examined as well. Design/methodology/approach - The CREM added value creating model for office based corporations in Shanghai is constructed based on literature review. Then, according to the model, the proposition as to why CREM should be carried out within the office based companies in Shanghai is developed. Later, two case studies, which are composed of online questionnaire, structured interviews, and secondary documentary review, are investigated to test the proposition. Findings - Although the result from the two-case study does not provide direct evidence to support the proposition that alternative added values listed in the model is the driving force of CREM implementation for Shanghai office users, CREM, or Corporate Office Estate Management, does help them to promote marketing and corporate branding, staff retention, as well as efficiency and cost control. Research limitations/implications – The research is based on two case studies, the logic of which is replication. Thus, it is not possible to draw any strong generalization. Future studies are needed to validate or contradict the findings in the research. Practical implications – The research process and result provides inspirations for the office occupiers in Shanghai, China, on how Corporate Real Estate Management (CREM) can contribute to the core business, and what specific added values CREM can create. Besides, the CREM added value creating model for office based corporations in Shanghai provides framework for CREM managers on how CREM can be strategically carried out. Originality/value – Since CREM is a brand new discipline in China, the research is the first one digging into Corporate Office Estate Management practices in Shanghai, with the incorporation of the CREM added value creating model. Keywords – CREM, office property, added value, Shanghai Paper type – Master degree thesis

No description available.