The implementation of the Mineral and Petroleum Resources Royalty Act was anticipated to have a significant impact on the South African economy and mining industry. The mineral royalty is an effective instrument in the collection of compensation for extraction of mineral resources that cannot be renewed. An overview of the development, evolution and application of the mineral royalty indicated that the newly enacted Mineral and Petroleum Resources Royalty Act has constituted a more formal regulative system in determining the royalty amount payable. Various fundamental principles have been established in the act, such as distinguishing between refined and unrefined mineral resources, different royalty formulae to be applied to each of mineral resources and circumstances resulting in a mineral royalty obligation. The South African mining industry has been a cornerstone in forming the economy for many years. The industry has on average contributed approximately 8.8% directly to the country’s gross domestic product during 2011. The potential impact by the new royalty reform was predicted by researchers to impact mining operations’ profitability between 2% and 5%, whilst the sector’s contribution to total taxes was expected to rise by 8%. The actual impact of the Mineral and Petroleum Resources Royalty Act on the country’s fiscal and mining industry was reviewed to determine just how many circumstances have changed in South African mining, if any. The research study has found that although there has been an impact it was not as significant as anticipated. Die implementering van die Minerale en Petroleum Reserwes Tantieme Wet sou na verwagting ‘n groot impak op die Suid-Afrikaanse ekonomie en die mynbedryf hê. Minerale tantieme is ‘n doeltreffende instrument in die invordering van vergoeding vir die ontginning van minerale hulpbronne wat nie hernu kan word nie. ‘n Ondersoek oor die ontwikkeling, evolusie en toepassing van minerale tantieme het aangedui dat die onlangse Wet op Minerale en Petroleum Reserwes Tantieme ‘n meer formele regulerende stelsel teweeggebring het in die bepaling van tantieme betaalbaar. Verskeie fundamentele beginsels word onderskryf deur die Wet, soos die onderskeid tussen verwerkte en onverwerkte minerale hulpbronne, verskillende tantieme formules toepaslik op elk van die minerale hulpbronne en omstandighede wat lei tot ‘n mineraal tantiem verpligting. Die Suid-Afrikaanse mynbedryf was ‘n hoeksteen in die ontwikkeling van die ekonomie vir baie jare. Die bedryf het gemiddeld ongeveer 8.8% direk bygedra tot die land se bruto binnelandse produk gedurende 2011. Navorsers het voorspel dat die potensiële impak van die nuwe mineraalhervorming mynbou se winsgewendheid met tussen 2% en 5% sou beïnvloed, terwyl die sektor se bydrae tot die totale belasting na verwagting sou styg met 8%. Die werklike impak van die Mineraal en Petroleum Reserwes Tantieme Wet op die land se ekonomie en mynbedryf was hersien om vas te stel presies hoeveel omstandighede verander het in Suid-Afrikaanse mynbou, indien enige. Die studie het bevind dat selfs al het die nuwe tantieme stelsel ‘n impak gemaak op Suid-Afrika, dit nie so wesenlik was soos verwag nie. / Dissertation (MCom)--University of Pretoria, 2014. / am2014 / Taxation / unrestricted

Human migration and the search for something better has been part of humankind’s existence for centuries. In today's world, migration is triggered by a variety of factors. One such factor is the influence of tax on the income of skilled employees. Although prior research has been performed to determine the influence of tax on employee migration, this research made use of complex formulae and did not focus on a South African point of view. This study aims to determine whether tax plays a role when a South African skilled worker decides to migrate to the United Kingdom (UK) or Australia with the intention of working there. The study compares the different income tax consequences of a South African resident working in South Africa versus the same South African resident working abroad. The comparison is done by analysing the income tax acts of the three different countries. The study attempts to establish the difference in tax consequences for a South African skilled employee migrating to the United Kingdom or Australia on a temporary versus a permanent basis. Examples are used to illustrate the different effects. Together with known statistics and the results of the illustrative examples, the study concluded that individuals in the United Kingdom and Australia, in most cases, pay less tax compared to individuals in South Africa. AFRIKAANS : Die migrasie van mense en die soeke na iets beters is reeds eeue lank deel van menswees. In die hedendaagse wêreld word menslike migrasie deur ʼn aantal faktore aangespoor. Een van hierdie faktore kan moontlik die impak van belasting op geskoolde werknemers wees. Alhoewel daar voorheen studies gedoen is oor die impak van belasting op werknemermigrasie, is sodanige studies deur middel van komplekse formules uitgevoer en het die fokuspunt nooit Suid-Afrikaanse werknemers ingesluit nie. Hierdie studie beoog om te bepaal of inkomstebelasting ʼn rol speel in die besluitnemingsproses van ʼn Suid-Afrikaanse werknemer wat verhuis na die Verenigde Koningryk of Australië. Om die doelwit te behaal sal die studie die verskillende belastinggevolge vergelyk van ʼn Suid-Afrikaanse inwoner wat in Suid-Afrika werksaam is versus dieselfde Suid-Afrikaanse inwoner werksaam in die buiteland. Die vergelyking word gedoen deur die verskillende inkomstebelastingwette van die drie lande te ontleed. Die studie gaan verder deur die verskillende belastingberekeninge vir ʼn Suid-Afrikaanse inwoner wat na die Verenigde Koningryk of Australië verhuis het op ʼn tydelike basis versus ʼn permanente basis uit te voer. Voorbeelde word gebruik om die verskillende gevolge te illustreer. 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: Reyneke, D 2011, An international taxation comparison of South African employees working abroad, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03072012-165447 / > F12/4/155/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

The title of this mini dissertation is: “The role of the church in respect of restorative justice in the South African criminal justice system: a theological ethical perspective”. The purpose of this study is to investigate the concept of restorative justice from a theological ethical perspective and to see how it is applied in the South African criminal justice system so that it can be determined what role the church can play in this regard. In the South African criminal justice system, the focus has been on the perpetrator and how she/he has come into conflict with the state. The fact that in most crimes, victims are affected by the crime, has traditionally not been taken seriously. In this regard the concept of restorative justice can play a vital role. In the second chapter the concept of restorative justice is explained and it is shown what its relationship to retribution is. Various definitions of restorative justice is then given and it is then shown how restorative justice and the concept of ubuntu are interlinked. In Chapter 3, the role of restorative justice in the South African criminal justice system, is discussed. It is shown that restorative justice is already being implemented at various stages of the criminal justice system and also how the Child Justice Act, Act 75 of 2008, has made restorative justice an essential aspect of the child justice system. It then sets out in Chapter 4 the Biblical basis for restorative justice in both the Old and New Testaments and argues that Biblical justice is essentially restorative in nature. It is pointed out that the foundations of Biblical justice are Shalom, Covenant and Torah. On this basis it is then indicated that Biblical justice is an attribute of God, an object of hope and a primary obligation. It leads to a commitment to action and is a relational reality. Because of this relational aspect, it is then indicated how justice is a restorative activity. The Lex Talionis is then discussed and it is shown how retribution and restoration can walk hand in hand as two sides of the same coin. Jesus and Paul’s understanding of Justice is then discussed. In Jesus’s attitude towards forgiveness and the Lex Talionis, it is shown how the restoration of relationships are of primary concern to him. Paul’s view of Justice is then discussed and it is shown that for him Christ’s death is an act of justice which is driven by his love and therefore also restorative in nature. In the last chapter, the role of the Church in Restorative Justice, is discussed. It is shown how churches can support the Restorative Justice movement and mobilize the community to assist in making restorative justice an integral part of the criminal justice system. Finally, suggestions are made as to how churches (and their members) can get involved with victims and perpetrators of crime. 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: Van Rooyen, GHG 2011, Die rol van die Kerk ten aansien van herstellende geregtigheid in die Suid-Afrikaanse strafregstelsel : 'n Teologies-etiese perspektief (Afrikaans), MA(Theol) dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03142012-200732 / > C12/4/811/gm / Dissertation (MA(Theol))--University of Pretoria, 2013. / Dogmatics and Christian Ethics / unrestricted

AFRIKAANS : Rasionaal: Die Suid-Afrikaanse konteks is heterogeen van aard en word gekenmerk deur ʼn kontinuum van ontwikkelende tot ontwikkelde gesondheidsdienste. Daar word beraam dat 55% van kinders (0-3 jaar) in landelike Suid-Afrikaanse gebiede woon, waar armoede heers en die infrastruktuur onvoldoende is. Die ongunstige omgewings omstandighede van talle kinders woonagtig in Suid-Afrika verhoog die risiko vir gestremdhede en plaas babas en kleuters in ʼn groter gevaar vir die ontwikkeling van ʼn kommunikasieafwyking, wat die behoefte aan effektiewe Vroeë Kommunikasie Intervensie (VKI) dienslewering in dié konteks beklemtoon. Primêre Gesondheidsorgklinieke (PGS) kan beskou word as die ideale konteks binne die Suid-Afrikaanse realiteit waar VKI programme en VKI dienslewering geïmplementeer kan word. Deur VKI dienslewering binne die Primêre Gesondheidsorgklinieke te implementeer, kan samewerkende dienslewering tussen VKI en Primêre Gesondheidsorg verhoog word. Beide die Primêre Gesondheidsorgmodel en die VKI benadering stel voorkoming en die vroeë identifikasie van afwykings as sentrale doelwit voor. Die implementering van VKI in die Suid-Afrikaanse Gesondheidsorgsisteem is deur talle navorsers geïdentifiseer as die wyse waarop die dienste aan babas en kleuters wat ʼn risiko toon vir die ontwikkeling van ʼn kommunikasieafwyking bevorder kan word. Deur die implementering van VKI dienslewering op die vlak van Primêre Gesondheidsorgklinieke, kan die basiese beginsels van VKI naamlik, dienslewering wat gemeenskapsgebaseerd, familie-gesentreerd, omvattend en gekoördineerd is, geïmplementeer word. Doel: Die hoofdoel van hierdie studie was om te bepaal in watter mate Gesondheidsorgklinieke in die Wes-Rand streek as konteks vir die toepassing van VKI kan dien. Metode: ʼn Beskrywende kwantitatiewe opname is as navorsingsontwerp vir beide fases benut. Ten einde die doel van die studie te bereik, is die navorsing in twee fases uitgevoer, omdat die navorsingsproses kronologiese verloop het en daar eerstens in fase een gefokus is op die konteks vir diensverskaffing, en tweedens in fase twee op die diensverskaffers. Fase een het ʼn konteks analise behels om sodoende die fisiese konteks waarbinne die sorggewers en hul kinders wat ʼn risiko vertoon vir die ontwikkeling van ʼn kommunikasieprobleem dienste ontvang, te beskryf en te evalueer deur die voltooiing van ʼn afmerklys wat vooraf deur die navorser opgestel is. Fase twee het ʼn triangulasie navorsingsmetode benut deur gebruik te maak van ʼn gestruktureerde onderhoudskedule, sowel as die voltooiing van ʼn opgestelde vraelys. Die afmerklys in fase een, die gestruktureerde onderhoudskedule, en die vraelys in fase twee het as data-insamelingstegnieke vir die navorsingsprojek gedien. Respondente en Deelnemers: Vir Fase 1 is 12 Primêre Gesondheidsorgklinieke in die drie sub-distrikte van die Wes-Rand distrik benut vir die konteksanalise. Vir Fase 2 is agt terapeute in hulle gemeenskapsdiensjaar wat werksaam is in die Wes-Rand distrik as deelnemers benut vir die bespreking van die vooraf geïdentifiseerde temas gedurende die gestruktureerde onderhoudskedule. 34 gemeenskapsverpleegkundiges van die Wes-Rand distrik is as respondente gebruik vir die voltooiing van die vraelys. Bevindinge: Die bevindinge het daarop gedui dat die Primêre Gesondheidsorgklinieke nie voldoende toegerus is vir die verskaffing van VKI dienslewering nie, ten spyte van die teenwoordigheid van risikofaktore onder die kliniekpopulasie. Verder was daar geen VKI bemarkings-, evaluasie- en intervensiemateriaal in die klinieke beskikbaar nie. Resultate het egter daarop gedui dat daar op ʼn weeklikse basis by elkeen van die Primêre Gesondheidsorgklinieke die moontlikheid bestaan van ʼn VKI span, aangesien daar ʼn spraak-taalterapeut, arbeidsterapeut, fisioterapeut, dieetkundige, maatskaplike werker, mediese dokter en verpleegkundige weekliks op dieselfde dag beskikbaar is. Die gemeenskapdiensjaarterapeute was positief ten opsigte van vroeë identifikasie en sekondêre voorkoming as sleutelkomponente van VKI. In teenstelling met die terapeute se positiwiteit t.o.v. vroeë identifikasie en voorkoming en in ooreenstemming met die bevindinge in Fase 1, was die terapeute van mening dat VKI tans nie suksesvol binne die Primêre Gesondheidsorgklinieke geïmplementeer sal kan word. Die gemeenskapsverpleegkundiges se kennis rakende VKI en aspekte wat verband hou met VKI was nie bevredigend nie. Die verpleegkundiges se houding jeens ʼn spanbenadering was positief, wat aan die spraak-taalterapeute die geleentheid bied om in samewerking met die verpleegkundiges die implementering van VKI binne hierdie konteks te motiveer en te implementeer. Gevolgtrekking: Die resultate van die navorsing hou implikasies in vir die rol van die spraak-taalterapeut ten opsigte van gemeenskapsgebaseerde intervensie, voorkoming, vroeë identifikasie, en die opleiding en bemagtiging van sorggewers en spanlede wat betref VKI binne die Suid-Afrikaanse Primêre Gesondheidsorgklinieke. Die behoefte aan verdere navorsing in die veld is deur die bevindinge van die studie beklemtoon. ENGLISH : Rationale: The South- African context is a heterogeneous context that is characterized by a continuum of developing to developed health care services. It is estimated that 55% of children (0 to 3 years) live in rural areas with insufficient infrastructure and under extreme conditions of poverty. Children living in South Africa are at greater risk for the development of a communication disorder due to the unfavourable environmental circumstances that they live in, which emphasizes the need for Early Communication Intervention (ECI) services in South Africa. Primary Health Care Clinics can be seen as the ideal context within South Africa where ECI programs and service delivery can be implemented. Both the Primary Health Care Model and the principles of ECI service delivery focuses on prevention and early identification of developmental disorders as their main goal. Many authors view the implementation of ECI in South Africa’s health system as the way in which the appropriate services can be provided to babies and infants that are at-risk for a communication disorder. Implementing ECI on the level of the Primary Healthcare will allow for the provision of services that are in accordance with the basic principles of service delivery stipulated by ASHA (1989), namely services that are community-based, family-centered, coordinated and comprehensive. Aim: The main purpose of the study was to determine the degree in which the Primary Health Care Clinics in the West-Rand district can be used for the implementation of Early Communication Intervention (ECI). Method: An exploratory, descriptive and contextual research design was implemented for both phases, which incorporated both quantitative and qualitative paradigms. This study was conducted in two phases. In Phase One a context analysis was conducted, where by a checklist was completed by the researcher, in order to describe and evaluate the context where children who are at risk for the development of a communication disorder, and their parents, may receive services. In Phase two a triangulation method was followed and the researcher made use of a structured interview to discuss the themes and a questionnaire in order to obtain information regarding the perception of the nurses and community service therapists on ECI services and the implementation of ECI services in the Primary Health Care Clinics. The checklist in phase one, the structured interview, and the questionnaire in phase two were used as data collection methods during this research project. Respondents and Participants: For the context analysis in Phase One, 12 Primary Health Care Clinics in the West-Rand district were used. Phase Two utilized 8 therapists as participants that were employed by the Wes-Rand health district to complete their community service year. 34 community nurses, employed by the West-Rand district were utilized as respondents and completed the questionnaire. Results: The findings of the study indicated that the Primary Health Care Clinics were not appropriately equipped for the implementation of ECI service delivery, despite the presence of risk-factors under babies and children visiting the clinics. There were no available ECI marketing-, assessment-, and intervention material at the clinics. It is promising to have found that there is the possibility of the implementation of an ECI team at each of the clinics, seeing that there is a speech-language therapist, occupational therapist, physiotherapist, dietician, social worker, medical doctor and nurse available on the same day on a weekly basis. The community service therapists were positive regarding early identification and the secondary prevention of communication disorders as key components of the ECI process. In contrast with their positive attitudes towards these aspects, they were of the opinion that due to proposed challenges in this context, at this stage, it will not be possible to implement the ECI process in the Primary Health Care Clinics. The community nurse’s knowledge regarding ECI and the aspects related to ECI were not appropriate. Despite this, they demonstrated a positive attitude towards the implementation of a team approach, which gives the speech-language therapist’s the opportunity to work with the nursing staff in a team approach, to implement ECI within the Primary Health Care Clinics. The participants in Phase Two were aware of the importance of ECI and the need for ECI services in this context, but they were of the opinion that the implementation of ECI in this Primary Health Care Context would not be possible due to a variety of reasons. The respondents in Phase Two demonstrated inappropriate knowledge and awareness regarding ECI, communication development, communication disorders and the role of the speech-language therapist and audiologist in the Primary Health Care Context. The majority of the respondents were positive about in-service ECI training, regardless of their limited knowledge thereof. Conclusion: The results have implications for the role of the speech-language therapist in terms of community-based intervention, prevention, early identification, parent training and informing colleagues about ECI within the South African Primary Health Care Clinics. The need for further research in this field is emphasized. Copyright / Dissertation (MComm Path)--University of Pretoria, 2009. / Speech-Language Pathology and Audiology / Unrestricted

AFRIKAANS : Die doel van die navorsing was om vas te stel watter metodes Marlene van Niekerk in haar roman Agaat gebruik om die karakters en hulle omstandighede deur middel van verwysings na musiek te teken. Die verhandeling begin met ’n oorsig oor die interdissiplinêre studiegebied van verwysing na musiek in die letterkunde. Op hierdie terrein het onder andere Fuller, Losseff, Scher en Weliver belangrike rolle gespeel. Die wyse waarop uitsprake van onder andere Bakhtin, Barthes, Blanchot, Eco, Kristeva en Van Wyk Louw op die gebied van verwysing, en dus op Van Niekerk se Agaat, van toepassing gemaak kan word, is ondersoek. Deur ’n onderhoud met Van Niekerk is daar meer oor haar houding oor musiek en verwysings daarna in Agaat uitgevind. Sy voel sterk dat die gebeure en musiekverwysings in Agaat nie op haar as persoon van toepassing gemaak moet word nie. Tog is daar baie van die musiek waarna verwys word wat vir haar ook baie betekenisvol is. Sy luister baie na musiek en gebruik dit as ’n stimuleringsmiddel, maar ook om haar in toom te hou sodat sy nie te “maklik” skryf nie. Van Niekerk beskik oor ’n goeie kennis van musiek en van die repertorium en kan dus ’n wye verskeidenheid verwysings maak na musiekterminologie, musiekinstrumente, musiekmaak, Suid-Afrikaanse kultuur waarin musiek ’n deurslaggewende rol speel, FAK- en Afrikaanse volksliedere, psalms, gesange en hallelujaliedere, ander ligte liedere, en komposisies uit die repertorium van klassieke musiek. Daar word in Agaat ook verskuilde, vertaalde aanhalings van versreëls uit getoonsette gedigte uit die Duitse kunsliedrepertorium ingesluit. In laasgenoemde geval (gedigte getoonset deur Brahms, Mahler, Schubert en Schumann) word die woordteks op ’n komplekse manier geïntegreer. Van Niekerk sluit die woordteks van godsdienstige en volksliedere byna uitsluitlik in om ironiese kommentaar op gebeure te lewer. Dit is selde dat hierdie tekste in hulle gebruiklike omgewing aangewend word. Die intertekstuele integrasie van musiekverwysings in Agaat kan as ’n baie groot prestasie beskou word. ENGLISH : The aim of the research was to establish the methods used by Marlene van Niekerk in her novel Agaat (the Afrikaans version) to paint the characters and their circumstances by means of references to music. The dissertation starts with an overview of the interdisciplinary field of music references in literature. In this area Fuller, Losseff, Scher and Weliver (amongst others) have played a major role. The ways in which pronouncements by (amongst others) Bakhtin, Barthes, Blanchot, Eco, Kristeva and Van Wyk Louw can be applied to the field of references, and therefore to Van Niekerk’s Agaat, were investigated. In an interview with Van Niekerk, her views on music and references to music were clarified. She feels strongly that the events and references to music in Agaat should not be equated to her own life. Nevertheless, much of the music referred to is also significant to Van Niekerk. She listens to music much, using it as a stimulus, but also to keep her in check so that she does not fall into “easy” writing. Van Niekerk possesses a sound knowledge of music and of the repertoire. She can therefore make a variety of references to music terminology, music instruments, music making, South African culture in which music plays a decisive role, Afrikaans folk songs and songs from the FAK song album, psalms and hymns, popular songs, and compositions from the repertoire of classical music. Concealed, translated quotations of lines from German poems set to music as art songs are also included in Agaat. In these cases (poems set to music by Brahms, Mahler, Schubert and Schumann) the word text is incorporated in a complex manner. Van Niekerk includes the word texts of religious and folk songs nearly exclusively in order to comment on events in an ironic way. These texts are seldom presented in their proper circumstances. The intertextual integration of music references in Agaat can be regarded as a great achievement. Copyright / Dissertation (MA)--University of Pretoria, 2009. / Afrikaans / unrestricted

Hierdie verhandeling bestaan uit die ongepubliseerde manuskrip (gedigte) ʼn blaar hierdie boot, ʼn mini-verhandeling en ʼn tuisvervaardigde CD met ʼn paar gedigte. Die studie bespreek teoretiese terme en begrippe soos outoëtnografie, individuasie en vaslegging (imprinting), uit die vakgebiede van Sielkunde, Sosiologie, Opvoedkunde en Kommunikasiekunde. Die toepaslikheid van hierdie terme ten opsigte van geselekteerde literêre tekste word genoem en geïllustreer aan die hand van spesifieke skrywers. Daar word kortliks gekyk na die verstradisies van Sjina en Japan om die verwantskap met die Afrikaanse gedigte vas te stel. Sogenaamde “close reading” word geteleskopeer op geselekteerde verse uit ʼn blaar hierdie boot. ENGLISH : This dissertation consists of an unpublished anthology of poetry, ʼn blaar hierdie boot and a dissertation of limited scope, together with a home-recorded CD of poems. The study takes stock of theoretical terms and concepts like autoethnography, individuation and imprinting from the disciplines of Psychology, Sociology, Education and Communication. The relevance of these terms regarding selected literary texts is illustrated by the mention of specific authors and poets. A brief view on poetry traditions in China and Japan is offered, to illustrate the relation to Afrikaans poetry in general and the candidate’s poems in particular. So-called close reading is applied to selected poems from ʼn blaar hierdie boot Additional information available on a CD, stored at the Merensky Library on Level 3 Copyright / Dissertation (MA)--University of Pretoria, 2010. / Afrikaans / unrestricted

South Africa’s VAT legislation has specific value and time of supply rules. It does not have a specific section for place of supply rules, but this is however incorporated within the various sections of the Act. Still, there is sometimes uncertainty regarding what the place of supply would be, especially when it comes to telecommunication services across borders. Some foreign countries, like European countries, have specific place of supply rules. However, South Africa does not specify where the specific place of supply of telecommunication services should be. International roaming complicates matters as a South African resident can visit a foreign country and make calls from the foreign country to yet another country, but is then billed in South Africa at a rate including VAT at 14%. One could argue that this is not the correct treatment as it could be deemed an export of services, which would generally be zero-rated. During the interviews it was discovered that the foreign network operator billed the South African network operator for the services rendered to the South African operator’s customer in the foreign country. Some operators levy VAT on this charge at that country’s VAT rate, whereas other countries’ operators will levy at a rate of zero percent. However, the South African resident is levied at a charge including VAT at 14%, regardless of whether the operator was charged VAT by the foreign operator or not. Costs of international roaming are already high and, therefore, international roaming can become very expensive for customers. The researcher suggests that the agreement be revisited and that VAT is only charged in the country where the consumption of the supplies takes place, or in the case of a service, where the service is utilized. It is however much more complex with telecommunication services as there are various networks that go through numerous countries, and can include the customer’s home country. AFRIKAANS : Suid-Afrika se BTW-wetgewing het reëls wat spesifieke waarde en tyd van lewering bepaal. Hoewel dit nie 'n spesifieke artikel het met reëls wat handel oor die plek van lewering nie, is dit egter in die verskillende artikels van die wet geïnkorporeer. Tog is daar soms onsekerheid oor waar die plek van lewering is, veral wanneer dit telekommunikasiedienste raak wat oor grense verskaf word. Sommige lande, byvoorbeeld Europese lande, het spesifieke reëls wat plek van lewering bepaal. Suid-Afrika spesifiseer egter nie die spesifieke plek van lewering van telekommunikasiedienste nie. Internasionale selfoon swerwery kompliseer sake omdat 'n Suid-Afrikaanse inwoner die buiteland kan besoek en oproepe van daar na nog 'n ander land maak, maar steeds in Suid-Afrika gefaktureer word teen 'n koers insluitend BTW teen 14%.’n Mens kan argumenteer dat dit nie die regte hantering is nie omdat dit 'n uitvoer van dienste geag kan word, wat gewoonlik genulkoers word. Daar is tydens die onderhoude ontdek dat die buitelandse netwerk-operateur die Suid- Afrikaanse netwerk-operateur faktureer vir die dienste aan die Suid-Afrikaanse operateur se kliënte in die buiteland. Sommige operateurs hef BTW op hierdie koste teen die koers van daardie land se BTW, terwyl ander lande se operateurs teen 'n koers van nul persent sal hef. Die Suid-Afrikaanse inwoner word egter teen ‘n koste insluitend BTW van 14% gefaktureer, ongeag of die operateur deur die buitelandse operateur teen ’n koste insluitend BTW van 0% of ‘n ander persentasie gefaktureer is. Koste van internasionale selfoon swerwery word gehef in die land waar die voorrade gebruik word, of in die geval van 'n diens, waar die diens gebruik word. Die koste kan baie hoog wees. Dit is egter baie meer kompleks met telekommunikasiedienste omdat daar verskeie netwerke is wat deur talle lande kan gaan. Dit kan moontlik in die kliënt se land van herkoms ook wees. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

AFRIKAANS: Die doel van hierdie verhandeling is om die proses van kapitaalverkryging deur die maatskappy te ondersoek en om veral op die begrip “aanbod van aandele aan die publiek” en verbandhoudende aangeleenthede klem te lê. Om hierdie doel te bereik was dit nodig gewees om op die verskillende kapitaalvorme te let soos wat dit ten opsigte van aandelekapitaal en leningskapitaal voorkom. Daar is in hierdie verband ook op enkele faktore gewys wat die maatskappy in ag moet neem in die keuse tussen die kapitaalvorme. Die regsreëls wat die aanbod van aandele aan die publiek reguleer is geskiedkundig nagespoor om sodoende die doel daarvan vas te stel en ook om te bepaal of daar nog aan hierdie doel voldoen word. Daar is ook ‘n regsvergelykende studie gedoen om sodoende perspektief ten opsigte van die effektiwiteit en wenslikheid van hierdie reëls te verkry. Die drie elemente wat die openbaarmakingsvereistes van die Maatskappywet 61 van 1973 in werking stel is in besonderhede ontleed om sodoende te bepaal of daar enige moontlike leemtes bestaan. Oplossings vir hierdie leemtes is dan ook in gepaste gevalle aan die hand gedoen, met die uitgangspunt steeds in gedagte dat die verkryging van aandelekapitaal deur middel van die aanbod van aandele aan die publiek sover moontlik vereenvoudig moet word om sekerheid ten opsigte van die maatskappy daar te stel. Die teenkant hiervan is egter ook in gedagte gehou, naamlik dat die belegger in aandele die mees effektiewe beskerming moet geniet. Dit het veral duidelik geblyk dat die onderskeid tussen die begrippe “inskrywing op” en “koop van” aandele vir sover dit die Suid-Afrikaanse situasie betref, uitgedien is en dat daar slegs voorsiening gemaak moet word vir die koop van aandele op die primêre sowel as op die sekondêre mark. As gevolg van die eng omskrywing van “aandeel” in die Maatskappywet blyk dit dat daar ‘n aantal prosedures van kapitaalverkrying is wat nie deur openbaarmaking gereguleer word nie en die benadeling van die betrokke beleggers tot gevolg het. Die laaste element wat die openbaarmakingsvereistes van die Maatskappywet in werking stel, naamlik die begrip “publiek”, is in wese ondefinieerbaar as gevolg van die vaagheid daarvan en gevolglik die element van sekerhied by kapitaalverkryging benadeel. Die verband tussen die prospektus en die voornoteringsverklaring is onduidelik en verwarrend veral ten opsigte van die dualistiese benadering wat ten opsigte van aanspreeklikheid vir onware verklarings in hierdie dokumente gevolg word en behoort opgeklaar te word ten behoewe van die belegger. ENGLISH: The purpose of this thesis is to investigate the process of the acquisition of capital by a company and in particular emphasis will be placed on the concept “an offer of shares to the public” and matters incidental thereto. In order to achieve this purpose it was necessary to distinguish the different forms of capital as manifested in share and loan capital. The different factors which the company should take into account in the exercise of the choice regarding the various forms of capital are also analyzed. The legal rules regulating the offer of shares to the public are historically investigated in order to establish their purpose and also to determine whether they still achieve this purpose. A comparative study was also done in order to place the desirability and efficacy of these rules in perspective. The three elements which make the disclosure requirements of the Companies Act 61 of 1973 operative are analyzed in detail in order to ascertain whether any shortcomings exist. Solutions for these shortcomings are suggested in appropriate cases but against the background of the concept that the acquisition of share capital by the offer of shares to the public must be simplified as far as possible in order to promote certainty from the viewpoint of the company. Against this however, the principle that the investor in shares should enjoy the most effective protection was also highlighted. It especially became apparent that the distinction between the concepts “subscription for” and “sale of” shares have become redundant in so far as they are applied in the South African experience and that provision should be made for the sale of shares on the primary as well as the secondary market. As a result of the narrow definition of “share” in the Companies Act it is apparent that there are a number of procedures for the acquisition of capital which are not regulated by disclosure and consequently have the effect of prejudicing the investors. The last element which makes the disclosure requirements in the Companies Act operative, namely the concept “public”, is in essence indefineable because of its uncertainty, with the effect that the element of certainty in the acquisition of capital is detracted from. The relationship between the prospectus and the prelisting statement is uncertain and confusing especially in respect of the dualistic approach with regards to untrue statements in these documents and should be clarified on behalf of the investor. / Thesis (LLD)--University of Pretoria, 1987. / Mercantile Law / unrestricted

Die doel van die navorsing is om vas te stel of liminale prosesse, drumpeloorgange en transformasie deur die verskuiwing van sosiogeografiese omgewing teweeggebring word. Vir die terreinverkenning van die term liminaliteit word gebruik gemaak van die teorië van antropoloë Arnold van Gennep en Victor Turner en word getoon dat die term liminaliteit al hoe meer vryelik in velde buite die antropologie gebruik word. Die toepasbaarheid van die drie fases (pre-liminaire, liminaire en post-liminaire) van die rites de passage en die heropname in die communitas word met betrekking tot die letterkunde toegelig. Die ondersoek van die konsep liminaliteit word ten opsigte van literêre karakters gedoen aan die hand van die oorsake en dryfvere wat tot liminale prosesse lei, asook die uitwerking van daardie prosesse op die geestelike instelling van die verskillende hoofkarakters in die romans ’n Ander land van Karel Schoeman, Die son kom aan die seekant op van Jeanette Ferreira, Lang skaduwees in Afrika van Connie Luyt en die ongepubliseerde roman Paul Roux van die kandidaat self. Die verskillende elemente (dryfvere, karakterisering, milieus, drumpeloorgange en transformasies) wat tot liminale situasies bydra, word behandel. Daar word tot die gevolgtrekking gekom dat die verskillende elemente dui op die roete wat na die rites de passage toe kan lei. Navorsingsartikels en essays wat die tussenruimtes en oorskryding van grense in verskillende publikasies bespreek, word gebruik om die ondersoek toe te lig. Besprekings van Louise Viljoen (Woordwerk van Breyten Breytenbach), Adéle Nel (Lykdigte en Ruggespraak van Joan Hambidge), Heilna du Plooy (Niggie van Ingrid Winterbach), Dorothea van Zyl (Vaselinetjie van Anoeschka von Meck), Marlies Taljaard (Kleur kom nooit alleen nie van Antjie Krog) is hiervoor aangewend. Daar word ook na ekspat-literatuur soos dié van Laurens van der Post, Breyten Breytenbach en Gérard Rudolf verwys. Dit is ’n vrugbare tegniek om literêre karakters vanuit Van Gennep en Turner se teorieë te ontleed. Soos wat die konsep liminaliteit toenemend gebruik en toegepas word, sal dit ook meer in die literatuur aangewend word, veral in die werk van ekspatskrywers. Wat hierdie bevindings betref, kan ’n mens begin gis oor die Afrikaanse diaspora-letterkunde wat ’n nuwe communitas vir drumpelfigure geskep het. Die gemeenskaplike kreatiewe energie in hierdie liminale sone kan as bewusmaking dien en sodoende verandering teweegbring. ENGLISH : The purpose of the research is to determine whether liminal processes, threshold crossings or transformation can be brought about by the changing of socio-geographical environment. For the exploration of the term liminality the theories of anthropologists Arnold Van Gennep en Victor Turner are used and it is shown that the term is increasingly used in other fields. The applicability of the three phases (preliminaire, liminaire and post-liminaire) of the rites de passage and the reentering of the structural realm, the communitas, is enlightened with the help of literature. The analysis of the concept liminality regarding these literary characters is done by causes and motivations that lead to liminal processes, as well as the effect of those processes on the spiritual/mental inclination of the characters in the novels ’n Ander land by Karel Schoeman, Die son kom aan die seekant op by Jeanette Ferreira, Lang skaduwees in Afrika by Connie Luyt and the candidate’s unpublished novel Paul Roux. Different elements (motivation, characteristics, milieu, thresholds and transformation) that lead to liminal phases, are discussed. It was found that the different elements indicate the route leading to the rites de passage. Applicable essays and articles regarding the liminal phases and transgression of borders in different publications are explored to explain the analysis. Research articles and essays focusing on the phases leading to the rites de passage used for this analysis are those by Louise Viljoen (Woordwerk of Breyten Breytenbach), Adéle Nel (Lykdigte en Ruggespraak of Joan Hambidge), Heilna du Plooy (Niggie by Ingrid Winterbach), Dorothea van Zyl (Vaselinetjie by Anoeschka von Meck) and Marlies Taljaard (Kleur kom nooit alleen nie by Antjie Krog). Reference is also made to the ex-pat literature of Laurens van der Post, Breyten Breytenbach and Gérard Rudolf. Applying Van Gennep and Turner’s theories for the analysis of literary characters is fruitful. As the concept liminality is used and applied increasingly, it will become more relevant in literature, especially in the work of expat writers. Regarding the findings, one can speculate about the ‘diaspora’ literature in Afrikaans that created a new communitas for threshold figures. The communal creative energy in this liminal zone can be effective as to an awakening that can bring about change. / Dissertation (MA)--University of Pretoria, 2010. / Afrikaans / unrestricted

AFRIKAANS : Verstedeliking is ’n verskynsel wat sowel Afrikaners as swart mense in die twintigste eeu in Suid-Afrika geaffekteer het. In sommige opsigte was die traumatiese effek van hierdie gebeure vergelykbaar vir die twee groepe, maar in andere was dit ’n heel ander werklikheid vir Afrikaners om die platteland vir die stad te verruil as vir swart mense. Daar bestaan weinig studies wat ’n gesamentlike blik op die verstedeliking van die twee groepe werp. Hierdie studie doen juis dit deur die representasie in literêre tekste van die stad en die stadslewe deur Afrikaners en swart mense te ondersoek. Die welbekende stad/plattelandopposisie word verken, maar met die klem op die stad soos wat dit in literêre tekste gerepresenteer word. Die term “cultuurtekst” word in hierdie bestudering van representasie aangewend. Die term word deur Maaike Meijer gebruik vir die verskynsel waar bepaalde wyses van representasie rondom ’n onderwerp voortdurend herhaal. Die cultuurtekst is dus ’n denkbeeldige ‘teks’ wat bestaan uit verstarde kodes van representasie (of kulturele skemas, soos wat sy dit ook noem) wat steeds weer in individuele tekste herhaal word. Die doel van die studie is om die bestaan van kultuurtekste oor die verstedeliking van Afrikaners en swart mense aan te toon. Literêre tekste in Afrikaans word bestudeer om ’n stel kulturele skemas te identifiseer wat oor ’n verskeidenheid tekste aangetref word, wat aandui dat ’n kultuurteks oor Afrikanerverstedeliking in hierdie tekste herhaal word. Dieselfde werkwyse word betreffende swart verstedeliking gevolg: Engelse en Zulutekste word bestudeer om bewys te lewer van ’n kultuurteks oor verstedeliking. Laastens word hierdie kultuurtekste oor verstedeliking met mekaar vergelyk, aangesien bepaalde feite rondom Afrikaner/swart verstedeliking pas duidelik word wanneer ’n vergelykende benadering gevolg word. Deur hierdie vergelyking word gevolgtrekkings ENGLISH : Urbanization is a phenomenon that affected both Afrikaners and black people in twentieth century South Africa. In some respects the traumatic effect of these events are comparable for the two groups, but in others the experience of leaving the country for the city was a very different reality for Afrikaners and black people. Few studies have taken a simultaneous look at the urbanization undergone by the two groups. This study does this by investigating the representation in literary texts of the city and city life as experienced by black people and Afrikaners. The well-known opposition of city/country is explored, but with the emphasis on the city as it is represented in literary texts. In studying this representation, the term “cultuurtekst” (cultural text) is employed. The term is used by Maaike Meijer to describe the phenomenon of certain ways of representation around a specific topic being constantly repeated. The cultuurtekst is thus an imaginary ‘text’ consisting of fixed codes of representation (cultural schemes, as she also calls them) that we find being echoed anew in individual texts. The aim of the study is to prove the existence of such a cultuurtekst pertaining to the urbanization of both black people and Afrikaners. In order to achieve this, literary texts in Afrikaans are studied to identify a set of cultural schemes that are found across a variety of texts, thus indicating that a cultuurtekst about Afrikaner urbanization is being repeated in these texts. The same procedure is followed concerning black urbanization: English and Zulu texts are studied to establish evidence of a cultuurtekst about urbanization. Finally, these cultural texts about urbanization are compared with one another, seeing that certain facts about Afrikaner/black urbanization only become truly clear when a comparative approach is followed. From this comparison conclusions are drawn about the similar and different experiences of urbanization and city life for Afrikaners and black people. Copyright / Dissertation (MA)--University of Pretoria, 2009. / Afrikaans / unrestricted