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The flourishing development of the Internet and network applications in communications, business, and entertainment, has resulted in resource allocation difficulties among a seemingly unlimited number of users and more complex charging rate determinations. As an important part of the global economy, some of the currently used Internet pricing schemes, such as flat rate charging, lack economic and network efficiency. Furthermore, many cross-disciplinary issues have yet to be resolved in the Internet Pricing research area. After an overview of the representative charging schemes, this work introduces a well defined structure for a complete and comprehensive understanding of Internet pricing schemes. Moreover, an evaluation cube representing eight different perspectives is proposed to examine charging schemes. Based on the evaluation results, classifications of the surveyed charging schemes from the economics and technology perspectives are presented. A new charging scheme is proposed that integrates the advantages of existing schemes. Distance, application type, and congestion are considered in the charging rate determination. The scheme is very flexible as an Internet Service Provider can adjust the priorities of the charging factors to satisfy its own objectives. The new scheme is analyzed and evaluated quantitatively and qualitatively. The results show the design objectives are met, and the scheme could be readily adopted by the Internet Service Providers.

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M. Tech. (Cost and Management Accounting), Vaal University of Technology| / This study examines the capital structure theories, specifically the trade-off theory and the pecking order theory. It also analyses the influence of the capital structures choice among 72 listed industrial companies on the Johannesburg Stock Exchange ltd (JSE) in South Africa from 2005-2013 to determine whether these firms follow the trade-off theory or the peckingorder theory. The external database (INET BFA) was used to obtain the data needed for the statistical analysis. From the database, annual standardised financial statements, statement of comprehensive income, cash flow statements, financial ratios, statement of change in equity and the retained earnings to debt ratio of all the listed industrial companies in South Africa from 2005- 2013 were extracted in order to enable the conducted research. A multiple regression and correlation analysis were carried out the with leverage ratio (trade-off theory) and the retained earnings to debt ratio (pecking order theory) as the independent variables and share price as the dependent variable, in order to examine which of the two theories is closely related to share prices in South Africa. Furthermore, a multiple regression and correlation analysis was also done with common shares issued, retained earnings, long-term debt and weighted average cost of capital as the independent variables and share price as dependent variable, to determine if there is a relationship between the capital structure and share prices of the listed industrial company. The results indicated that there were little or no influence of capital structure theory on share prices, the financing practices and the performance of listed companies in South Africa. This indicated that industrial companies in South Africa rarely practice capital structure in accordance with the capital structure theories. Moreover, retained earnings and long-term debt have a positive influence on the performance of listed industrial companies in South Africa from 2005-2013.

M. Comm. / The purpose of the study is to identify some guidelines to determine if any legal expenses — as defined in section 11(c) of the Income Tax Act, No 58 of 1962 ("the Act") actually incurred in respect of any claim, dispute or action at law arising in the course of or by any reason of the ordinary operations of a taxpayer in the carrying on of his trade —, are deductible. The admissibility of legal fees as a deduction depends primarily upon whether, in applying the provisions of section 11(a), the taxpayer is able to establish that such expenditure had been incurred in the production of income and was not of a capital nature. Furthermore, in terms of paragraph (c) of section 11, a taxpayer is entitled to deduct from his income any legal expenses, other than those of a capital nature, which he incurs and which arise in the course or by reason of the ordinary operations undertaken by him in the carrying on of his trade.The deduction is, however, limited to so much thereof as it: Is not of capital nature; Is not incurred in respect of any claim made against the taxpayer for the payment of damages or compensation if by reason of the nature of the claim or the circumstances, any payment which is or might be made in satisfaction or settlement of the claim does not or would not rank for deduction under section 11(a) or (b) of the Act; Is not incurred in respect of any claim made by the taxpayer for the payment to him of any amount which does not or would not constitute income of the taxpayer; and is not incurred in respect of any dispute or action at law relating to any such claim as in referred to in (ii) and (iii) above. The admissibility of legal expenses as a deduction depends primarily upon whether, in applying the provisions of section 11(a), the taxpayer is able to establish that such expenditure had been incurred in the production of income and was not of a capital nature. Furthermore, to establish, in terms of paragraph (c) of section 11, whether a taxpayer is entitled to deduct from income any legal expenses, other than those of a capital nature, which he incurs and which arise in the course or by reason of the ordinary operations undertaken by him in the carrying on of his trade.

A research report submitted to the Faculty of Health Sciences, University of the Witwatersrand, in partial fulfillment of the requirements for the degree of Master of Public Health in the field of Hospital Management May 2013 / Laboratory tests are considered a critical clinical intervention in the diagnosis and treatment of various medical conditions. However, ordering of laboratory tests is not immune from abuse (under / over-use), which necessitates that the service be effectively managed. It has been a matter for concern that there actually are no benchmarks in existence against which district hospitals laboratory test ordering patterns can be measured. This study concerns the generation and compilation of a body of knowledge that will serve as a baseline / benchmark for comparison purposes on a month-to-month basis at Brits District Hospital, as well as for comparisons with other district hospitals, towards the development of best practices.

Social capital is becoming a core concept in economics, political science, sociology and public policy. Trust, norms and social networks, constitute the three major components of social capital. These three factors interact together and play a significant role in transactions between people and organizations. However, there is no consensus about the influence of social capital on transaction costs. Some researchers have stated that social capital could reduce transaction costs associated with adapting, monitoring and enforcing transactions; some have analyzed the negative impacts of social capital on transaction costs; and still some have focused on transaction costs in the formation of social capital. Using organizations as the unit of analysis and concentrating on trust, this paper analyzes how trust, the central concept of social capital, impacts transaction costs in inter-organizational transactions. At the same time, it is argued that trust building is costly, and some activities that constitute transaction costs help to form a mutual-trust between organizations. Further, the paper points out that transaction costs and trust differ depending on the characters of transactions. The paper also studies the lock-in effects of trust on inter-organizational relationships and the role of intermediaries to mitigate the negative impacts. Finally, the paper intends to find policy and strategy implications for organizations and government to build a healthy and vigorous transaction environment. / Master of Urban and Regional Planning

It is widely assumed that the Private Health Sector in South Africa caters only for the 16% of the population who can afford to belong to a Medical Aid. However, a number of patients who consult private general practitioners self-fund their health expenses because they do not belong to a Medical Aid. This study measured the proportion of Medical Aid as compared to the Non-Medical Aid encounters in private general practice and the nature and cost of the encounters and medical management differences between these two groups.

Thesis (PhD) — Boston College, 1986. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Economics.