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 thesis seeks to show Andrew Murray's growing understanding of what it meant to be the elect of God in contrast to other prevailing notions. In his confrontation with the Trekker communities, the majority of whom were rigid Calvinists, stressing a divine election based on the notions of biological and cultural identity, Murray found little of the holy behaviour which ought to characterize the people of God. The elect should be seen to be the elect by their fruits. Instead there was divisiveness, discrimination, party spirit and other forms of ungodliness. Faced with the immensity of the task in identifying the true Church and building God's people up in holiness, Murray began to sense the necessity of another 'dimension' within the Church's regular means of grace of preaching, the sacraments, and discipline. The revival of 1860, focussed Murray's attention in a new and vital way on the work of the Holy Spirit in breathing new life into the Church and in empowering believers to live lives pleasing to God. The 'indiscriminate' effects of the Holy Spirit's work convinced Murray that the Gospel and thus the Church was not the possession of the white colonist, Dutch or English, but that the black and brown man had an equal claim on the Gospel and as much right to become a member of Christ's Church. Murray's understanding of the Christian life as continual abiding in Christ by the power of the indwelling Holy Spirit meant that the believer came to have the mind of Christ and to partake of His holiness. This holiness evidenced itself in the believer having Christ's concern for the lost. Mission, therefore, became this supreme end of the Church. The struggle with the forces of liberalism raised the new issue that unbelievers could no longer be simply 'heathen blacks' or English but most of all Dutch. The support of the civil courts of those disciplined by the Church brought the whole problem of ecclesiology to the fore and led Murray to the conclusion of the necessary separation of the Church from the State. Murray's discovery that in various ages, nations and Church traditions there were those with the same passionate desire for God' s holiness, led him into an increasing awareness of the catholicity of the Church. True holiness demanded the love and unity of all God's children. Murray's ecclesiology was a biblically-based one at a time when communities were beginning to be formed by other than biblical notions and principles and by a people who were trying to pack more into the notion of a people of God than Scripture gave warrant for. The emphasis for which Murray stood made for an ecclesiology that simply could not be confined.

The thesis deals with processes that are under way on the international political scene focused on bringing about change in international trade rules. The aim is to analyze to what extent are taken into account interests and development needs of sub-Saharan Africa. Examination of links between international trade on one hand, and development and poverty alleviation on the other hand, has emerged as one of the top issues of development studies. They consider a more substantial integration of sub-Saharan Africa countries into flows of international trade as one of the forms of efficient support to the African development efforts. Actually, two key trade negotiations are taking place -- the Doha Development Agenda under the auspices of the World Trade Organisation, and the Economic Partnership Agreements negotiations between the European Union and the ACP countries. The negotiations have proven to be politically sensible and up to now have failed in reaching an agreement. The present thesis seeks, therefore, to explore the reasons for the failure.

Detta projekt är ett samarbete mellan Hampus Nilsson och Joto Solutions, projektet är ett examensarbete för Högskoleingenjörsexamen i innovationsteknik och design, MSGC12 vid fakulteten för hälsa, natur- och teknikvetenskap på Karlstads universitet. Studenten ska tillsammans med Joto Solutions utveckla kokenheten på deras solkokare. Projektet motsvarar 22.5 hp och utförs under vårterminen 2017. Handledare i projektet är Lennart Wihk, universitetsadjunkt, och examinator är Leo De Vin, professor. Joto Solutions AB startades våren 2015 i samband med två examensarbeten som initierades av Adam Fjaestad i Arvika. Under 2016/2017 avser Joto Solutions att göra en satsning på att utveckla och produktifiera solkokaren som sedan ska testas i fält. Målet med projektet att utveckla en design på solkokarens kokenhet som är väl anpassad för slutanvändaren. Frågeställningen som behandlas i rapporten är ”Hur ska solkokarens kokenhet utformas för att tillfredsställa slutanvändarens behov”. Projektet följer ett ingenjörs- och industridesignmässigt arbetssätt och grundar sig i produktutvecklingsprocessen. De faser som behandlas i detta projekt är projektplanering, förstudie, produktspecifikation, konceptgenerering, konceptval och layoutkonstruktion. Projektet resulterade i tre stycken kokenheter med varierande design som redovisas i layoutkonstruktionsfasen. Det finns utrymme för framtida vidareutveckling av de tre variationerna av kokenheten i form av konstruktionsförbättringar och säkerhetstillhörigheter. / This project is a collaboration between a student and the company Joto Solutions and is a degree work for a degree of bachelor in the field of innovation and design, MSGC12 at Karlstad University, Faculty of Health, Science and Technology. The student, together with Joto Solutions, will develop the cooking unit on their solar cooker. The project is equivalent to 22.5 ECTS credits and is being executed in the spring of 2017. Supervisor of the project is Lennart Wihk, a university lecturer, and the examiner is Leo De Vin, the professor. Joto Solutions AB was founded in the spring of 2015 in connection with two degree projects initiated by Adam Fjaestad in Arvika. In 2016/2017, Joto Solutions intends to make an effort to develop their solar cooker which will then be tested in the field. The aim of the project is to develop a design on the solar cooker's cooking unit that is well adapted to the end user needs. The question discussed in the report is "How should the solar cooker's cooking unit be designed to satisfy the end user's needs in a cultural and functional perspective." The project follows an engineering and industrial design practice and is based on the product development process. The phases covered in this project are project planning, preliminary study, product specification, concept generation, concept selection, layout design and risk analysis. The project resulted in three cooking units with varying designs that are presented in the layout design phase. There is room for further development of the three variations of cooking units in the form of design improvements and safety issues.

The thesis deals with the analysis of the importance of human rights issues in China's foreign policy in Africe. Its aim is to assess the importance of this issue in relations between China and Africa, and the perspective of changes of its importance in the further development of these relations. The thesis examines, how the Chinese stance on human rights is reflected in its foreign policy in Africa, and what impacts on their relations it has. In addition, it estimates how the further development influences Chinese approach to the issue of human rights. At first, the work analyzed the human rights issue and the International human rights regime. Then it studied the special African and Chinese stance on the issue of human rights. Further it analyzed Chinese foreign policy, and the projecting of the human rights issue into the foreign policy. Then the work analyzed the relations between China and Africa, and the significance of human rights issue in it. Finally, the thesis deals with the changing of the Chinese approach to human rights in Africa.

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

No description available.

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

The purpose of this thesis is to present a postcolonial critique that may empower non-Western music industries globally. As per Nigerian music executive Tunde Ogundipe’s reasoning, its analysis isn’t prescriptive – it presents a critical analysis of IFPI’s organisation and ideology, which non-Western stakeholders may use as free strategic business intelligence if/as they please. Using a sociological methodology, IFPI’s organisational structure and operations are analysed with reference to three postcolonial axes: ideology, history and political geography. The analysis uncovers colonial path dependencies and present-day policies that reproduce the ‘civilising mission’. / Syftet med detta examensarbete är att presentera en postkolonial kritik som kan stärka icke-västerländska musikindustrier globalt. Enligt den nigerianska musikföretagsledaren Tunde Ogundipes resonemang är analysen inte föreskriftsmässig – den presenterar en kritisk analys av IFPIs organisation och ideologi, vilken icke-västerländska intressenter kan använda som gratis strategisk affärsintelligens om/som de vill. Med hjälp av en sociologisk metodik analyseras IFPI:s organisationsstruktur och verksamhet med hänvisning till tre postkoloniala axlar: ideologi, historia och politisk geografi. Analysen påvisar kolonialt stigberoende och samtida policys som reproducerar den “civiliserande missionen”.