Thesis (MAcc)--University of Stellenbosch, 2010. / AFRIKAANSE OPSOMMING: Franchise besighede is ʼn alledaagse verskynsel in die Suid-Afrikaanse en Internasionale besigheidswêreld. Ingevolge afdeling 12(2)(c) van Regulasie 287 van die Petroleum Produkte Wet No. 120 van 1977 word ʼn groothandelaar van petroleum produkte verbied om ʼn kleinhandellisensie te besit anders as vir doeleindes van opleiding. Die gevolg hiervan is dat petroleum maatskappye gebruik maak van franchisehouers om hulle vulstasies en geriefswinkels namens hulle te bedryf aangesien die franchisehouers toegelaat word om kleinhandellisensies te besit vir besigheidsdoeleindes. Die konsep van ʼn franchise is daarop gebaseer dat ʼn franchisehouer die franchise van ʼn bestaande, en dikwels welvarende, besigheid bekom vanaf ʼn franchisegewer en dan die besigheid onder die vaandel van daardie franchise bedryf. Die franchisehouer betaal dikwels ʼn eenmalige enkelbedrag franchisefooi aan die franchisegewer en addisioneel daartoe ʼn deurlopende franchisefooi, gewoonlik op ʼn maandelikse basis. Die deurlopende franchisefooi word normaalweg bereken as ʼn persentasie van omset van die franchise besigheid, of dit word bereken volgens ʼn alternatiewe formule of metode soos uiteengesit in die betrokke franchise-ooreenkoms. Wanneer franchisehouers hul inkomstebelasting vir ʼn spesifieke jaar van aanslag bereken, word hulle gekonfronteer met die vraag oor hoe om die franchisefooie vir inkomstebelastingdoeleindes te hanteer. Die inkomstebelasting hantering van die eenmalige enkelbedrag franchisefooi blyk meer onduidelik te wees as dié van die deurlopende fooi. Die bewoording wat in die franchise-ooreenkoms gebruik word om hierdie eenmalige enkelbedrag te omskryf is dikwels vaag en verg verdere interpretasie wat uit die aard van die saak die korrekte inkomstebelasting hantering daarvan bemoeilik. Hierdie studie stel gevolglik ondersoek in na die inkomstebelastinghantering van franchisefooie betaalbaar deur die franchisehouers in die Suid-Afrikaanse petroleumbedryf ingevolge die Suid-Afrikaanse Inkomstebelastingwet No. 58 van 1962. / ENGLISH ABSTRACT: Franchise businesses are an everyday occurrence in the South African and International business world. A wholesaler of petroleum products is prohibited in terms of section 12(2)(c) of Regulation 287 of the Petroleum Products Act No. 120 of 1977 to own a retail license for purposes other than that of training. As a result, petroleum companies make use of franchises where the franchisee is allowed to own a retail license and is therefore able to operate a service station and convenience store on the companies’ behalf. The concept of a franchise is based on the principle that a franchisee obtains the franchise of an existing, often prosperous, business from a franchisor, and then operates the business under the banner of this franchise. The franchisee usually pays a once-off lump sum fee and in addition to this fee a continuous franchise fee, usually on a monthly basis. The continuous franchise fee is usually calculated as a percentage of the turnover of the franchise business, or it is calculated using an alternative formula or method as set out in the franchise agreement. Franchisees are confronted with the question on how to treat the payment of the franchise fees for income tax purposes when they calculate their income tax liability for a specific year of assessment. The income tax treatment of the once-off lump sum franchise fee seems to be less clear than that of the continuous franchise fee. The wording used in franchise agreements to define and describe the once-off fee is often vague and requires further interpretation. This encumbers the correct income tax treatment of the fee. This study therefore investigates the income tax treatment of franchise fees payable by franchisees in the South African petroleum industry in terms of the South African Income Tax Act No. 58 of 1962.

Since the implementation of the 2012 fee and funding regime in England, that notably increased the maximum undergraduate tuition fees to £9000, the focus of policymakers and those in the higher education sector has been on student participation rates. Thus, to date little is known about the extent to which the 2012 fee and funding changes have affected students’ higher education decision-making. The purpose of this research was to explore students’ study mode, subject and institution choices under the 2012 fee regime, with the aim of contributing new knowledge in this area. To this end, a comprehensive approach to mixed methods was used to generate quantitative and qualitative data on students’ decision-making (Hesse-Biber, 2010a). Two methods were used to generate the data, which were questionnaires completed by 550 students and follow-up interviews with a sub-sample of 30 students. The students, aged 17 to 21, were from six schools and colleges across Greater London and in the final year of their level 3 qualifications (NQF/QCF). The timing of the fieldwork was pivotal to the research and generated data at a specific moment in students’ decisionmaking, after they had submitted a UCAS application (January 2013) and prior to the publication of their level three qualifications (August 2013), which has provided new knowledge of students’ responses to the increased costs of higher education. Informed by Hodkinson and colleagues’ theory of pragmatically rational decision-making (Hodkinson, Sparkes and Hodkinson, 1996), this research provides evidence that the 2012 fee and funding regime has altered and constrained students’ higher education choices. In terms of students’ study mode choices, despite policymakers expectations of increased diversification, the traditional mode of three years of full-time study towards a bachelor degree qualification in a face-to-face teaching and learning environment remains as highly, if not more highly, favoured, with some students avoiding four year courses (typically sandwich courses) to minimise costs. Over half of the students in this research reconsidered and altered their subject choices to those they perceived as improving their graduate employability. This decision was taken by students to ensure that the costs of participating in higher education were beneficial to their future career. The increased costs of higher education has also caused students to live at home whilst studying to reduce their debt and expenses, which was a decision disproportionately made by black and minority ethnic students from all social classes. The findings from this research provide new insights into students’ decision-making that contrast with prior literature, particularly in relation to trends by social class (Bates, Pollard, Usher and Oakley, 2009; Callender and Jackson, 2008; Reay, David and Ball, 2005; Usher, Baldwin, Munro, Pollard and Sumption, 2010). The research argues that the 2012 fee and funding ‘reforms’ have been counterproductive; as opposed to putting financial power into the hands of learners” (BIS, 2010, p.5), the ‘reforms’ have disempowered students by limiting their choices to those that are perceived as affordable.

Thesis (Ph. D.)--University of Washington, 2003. / Vita. Includes bibliographical references (leaves 93-99).

Thesis (M.H.A.)--University of Michigan, 1974.

Thesis (M.H.A.)--University of Michigan, 1974.

Magister Educationis (Adult Learning and Global Change) - MEd(AL) / This study examines student activism and student protests that occurred at South African higher education institutions (HEIs) during the academic years 2015 and 2016. These protests were inspired by multiple grievances experienced by students at HEIs, which included protesting against the maintenance and celebration of imperial symbols at universities as well as the unaffordability of academic and residence fees. These protests were different to previous student protests in that student discontentment and protests were popularised and advocated through social media under Twitter hashtags such as #RhodesMustFall (RMF) and #FeesMustFall (FMF).

Poster presentation from the Living the Future 8 Conference, April 23-24, 2012, University of Arizona Libraries, Tucson, AZ. / The University of Arizona has had a student library fee since 2006. The fee started out at $15/year for students and now stands at $120/year. In FY2011-12, fee revenue for the University Libraries is expected to be about $3.5 million—a critical chunk of our budget. This poster will describe the approach that enabled the Libraries to successfully implement a fee. Garnering support from student government leaders and advisory boards has been crucial. The poster will also detail how student fee money is used, challenges we’ve faced, and strategies that might work at your institution.

The purpose of this study reported in these pages was to ascertain how well the educational system as practiced in the public high schools of New Mexico was complying, 1948-1949, with the provision of the state Constitution, included in Article XII, which stipulates that "a uniform system of free public schools sufficient for the education of, and open to, all the children of school age in the state shall be established and maintained."

The purpose of my thesis is to analyze the current system of court fees in regards to administrative justice. The goal of this work is to find difficulties that occur within its application and to provide an easy well-arranged outlook on answers to these difficulties. The inspiration for the nature of this analysis is the fact that no such work has been focused on these issues and the application methods. My thesis itself is composed of six separate chapters with each chapter corresponding to an ideal or aspect of administrative justice. The first chapter is wholly introductory in nature, while the second chapter covers basic terminology associated with this process. While the third chapter deals with the historical elements and evolutionary process of the system of court fees in administrative justice. Composing the main body of my thesis or fourth chapter in this selection, is my analysis of the current legal system of court fees in administrative justice and the main difficulties associated within its application. Chapter five consists predominantly of my personal reflections and my notions as to how the system may be improved. In the final chapter six, I formulate my conclusions as to the purpose of analyzing the current system of court fees in administrative justice. Thru outlining this...

Paper analyse retail banking fees in Czech Republic. It depicts bank methods of pricing retail banking fees and selected fees are compared across the market. Competition at similar foreign markets is shortly analysed as comparison tool. Testing the demand side of this market surprisingly revealed that the lack of competition between retail banks is not the main reason of low pressure on retail banking fees decrease. The same testing shows the significant passivity of customers as main cause.