The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

The aim of this study was firstly to perform, from the existing literature, a SWOT ("Strengths, weaknesses, opportunities and threats") analysis of the boerbok industry. Secondly, to design a case study where a number of management accounting evaluation techniques (i.e. performance measurement (short–term focus), capital investment evaluation (long–term focus) and risk have been identified to compare the financial results of different scenarios between boerbok, sheep and cattle farming. In the case study, Scenarios 1, 2 and 3 assumed a farm size of 200 hectares and capital available of R200 000, R500 000 and R900 000, respectively. Scenarios 4, 5 and 6 assumed a farm size of 500 hectares, with the same capital as the above amounts, respectively; and Scenarios 7, 8 and 9 assumed a farm size of 900 hectares, with the same capital as the above amounts, respectively. The study concluded, from the SWOT analysis, that the boergoat inherently has the potential to be an important source of red meat in future markets. The sum total of the management accounting techniques indicated that the boerbok is in general financially the best specimen choice for farming, e.g. in seven of the nine scenarios it has the highest score. The recommendation is that the user must determine which of performance (short–term), return on capital (long–term) or risk are the most important considerations before a decision is made regarding to the choice of preferred specimen. The study's recommendation is to select boerbok farming in case both short–term financial performance and long–term return on capital are the most important factors. If risk is the major consideration, cattle farming should be selected. If the overall financial analysis outlined in the study is considered, boerbok farming should be selected, followed by sheep farming. Note that these recommendations are made for specific scenarios; therefore, the general recommendation is that each decision–maker should take his/her own unique situation's variables into account in this financial analysis. The limitations of the study, which arose because a number of assumptions were made, are as follows: The results of the investigation are only valid for the Potchefstroom and surrounding areas and, carrying capacity, based on this area's average, may even differ in the area; Dosage is based on the needs of the environment as in January 2011; Buying and selling prices are as at January 2011; The input costs for livestock handling infrastructure may differ, as farming practices and approaches differ; The physical shape of the farm could have a direct impact on the fencing expenditure; Lamb and calf growth percentages may vary as a result of different farming practices and approaches; and The combination of initial capital and farm size may influence the results. As a result of these constraints (assumptions), it is very risky to generalise, but the practical value of the study is that a Microsoft Excel programme was developed, which can be used for calculations, similar to calculations in this study, which is available at the following web address: http://sites.google.com/site/rooivleisvergelyking/. Therefore, variables such as farm size, capital available, carrying capacity, costs and prices can be changed for each unique scenario, and the results will be calculated accordingly. The contribution of this study is that it supports the decision regarding the choice between the types of red meat farming for several unique scenarios, because every land user can determine which of these species are recommended according to the different management accounting evaluation techniques. The value of the study is that it is the first attempt where the viability of three species of red meat farming is compared by means of a case study with different scenarios. The gap for further research that should be done is as follows: The number of evaluation techniques can be extended to give more substance to the results; The number of species in the comparison can be extended; An analysis of the behaviour of costs between the different scenarios can be done; and The optimal combination of farm size and capital available can be determined. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2012.

Companies trading in international markets and assigning their employees to these global positions has become a daily occurrence, also in the lives of many South Africans. The taxation planning around these assignments can become a complex matter which can either be beneficial to the employee or result in surprising tax liability. Although many articles have been written on the taxation effect on South African employees working abroad, little research has been performed combining not only the South African legislation, but also taking the effect of double taxation agreements and the legislation of other countries into consideration. This study extends on these prior articles by analysing the taxation of an individual from a South African perspective in combination with double taxation agreements and legislation of the United States of America, Australia and Saudi Arabia. The aim of this study is to create a structure for planning an employee’s taxation liability when sent on a secondment assignment and to provide all the relevant aspects that should be taken into consideration to determine the employee’s final tax liability. This study discusses the South African legislation relevant to employment income, determining the employee’s resident status, the relevant double taxation agreements articles and three countries: USA, Australia and Saudi Arabia, double taxation agreements and legislation on non-residents. The study concludes by summarising the taxation effect on a South African employee working in one of these countries. AFRIKAANS : Maatskappye wat in internasionale markte handeldryf en hulle werknemers in buitelandse poste aanstel het ʼn alledaagse deel van baie Suid-Afrikaners se lewens geword. Die belastingbeplanning rondom hierdie opdragte kan ‘n komplekse berekening word wat of gunstig vir die werknemer kan wees of in ‘n onverwagse belastingimplikasie kan ontaard. Alhoewel daar al baie artikels geskryf is ten opsigte van die belastingeffek vir Suid-Afrikaanse werknemers wat oorsee werk, is daar min navorsing gedoen wat die Suid-Afrikaanse wetgewing met die effek van dubbelbelastingooreenkomste asook die belastingwetgewing van ander lande kombineer. Hierdie studie is ‘n uitbreiding van hierdie artikels deurdat dit die belastingeffek van Suid-Afrikaanse individue analiseer deur Suid-Afrikaanse wetgewing te kombineer met dubbelbelastingooreenkomste en belastingwetgewing van die Verenigde State van Amerika, Australië en Saoedi-Arabië. Die doel van die studie is om ‘n struktuur daar te stel om ‘n individu se belastingaanspreeklikheid te beplan wanneer hy in ‘n internasionale pos aangestel word en om al die relevante aspekte in ag te neem om sy finale belastingaanspreeklikheid te bepaal. Die studie bespreek Suid-Afrikaanse wetgewing rakende werknemers inkomste, die bepaling van die individu se inwoner-status, die relevante dubbel belasting-ooreenkomste artikels en drie lande: VSA, Australië en Saoedi-Arabië, se dubbel belasting-ooreenkomste en wetgewing op nie-inwoners. Die studie kom tot die gevolgtrekking deur die belasting effek van ‘n Suid-Afrikaanse werknemer wat in een van die bogenoemde lande werk, op te som. 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 Wyk, TC 2011, Critical analysis of the taxation of South African employees working abroad, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-125019 / > F12/4/169/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

South Africa has expressed its desire to be the gateway for investment into Africa. With its residence-based tax system which taxes the worldwide income of its tax residents, South African companies will be open to double taxation where the investee country claims jurisdiction to tax income generated from within its borders. In addition, other provisions in the South African tax legislation increase the possibility of double taxation by including the income of foreign subsidiaries. Two such examples are the definition of a tax resident, which includes foreign subsidiaries that are effectively managed by their holding companies in South Africa, and the anti-avoidance measures, such as the controlled foreign company provisions, which impute the income of a foreign subsidiary to the South African investment company. Many South African companies have chosen to route their investments in African countries through foreign subsidiaries. Besides having a more investor-friendly tax regime, these countries offer more favourable relief from double taxation, both unilaterally and by means of their network of tax treaties. South Africa has identified some of its shortcomings. It has introduced concessionary tax provisions for locally based headquarter companies that invest abroad. It recognises the high cost of doing business in Africa due to the fact that many African countries impose withholding taxes on several types of income even though they may not be from a local source. Therefore, South Africa is granting tax rebates for foreign withholding taxes paid on service fees charged to foreign entities despite the income being derived from a South African source. Both these measures reduce double taxation but, are they sufficient to encourage direct investment from South Africa into other African countries? This study seeks to evaluate the effectiveness of the South African double taxation relief provisions by using a case study of a South African company that has investments in several African countries. It compares the application of the double taxation relief provisions of South Africa, another African country and a non-African country to the case study. It analyses the outcomes and assesses the effectiveness of South Africa’s current legislation for unilateral tax relief and its tax treaties in minimising double taxation. Finally, it makes some recommendations on possible improvements to the legislation in order to achieve the stated goal of being the financial hub for investment into Africa AFRIKAANS : Suid Afrika het aangedui dat dit die poort vir belegging na Afrika wil wees. Die heffing van belasting op die wêreldwye inkomste van belastingpligtige inwoners stel Suid-Afrikaanse maatskappye egter bloot aan dubbelbelasting indien die land waarin beleggings gemaak word ook aanspraak maak op die reg om inkomste wat in daardie land verdien is, te belas. Sekere bepalings in die Suid-Afrikaanse belastingwetgewing stel belastingbetalers verder bloot aan dubbelbelasting indien die inkomste van buitelandse filiale ook by die inkomste van inwoners ingesluit moet word. Twee sulke voorbeelde sluit die definisie van belastingpligtige inwoner ingevolge waarvan buitelandse filiale wat effektiewelik deur hulle houermaatskappy in Suid-Afrika bestuur word en sekere teenvermydingsmaatstawwe, soos byvoorbeeld die beheerde buitelandse maatskappy bepalings ingevolge waarvan die inkomste van ʼn buitelandse filiaal aan ʼn Suid-Afrikaanse beleggingsmaatskappy toegeskryf word, in. Daar is heelwat Suid-Afrikaanse maatskappye wat verkies om hulle beleggings in Afrika deur middel van filiale wat in ander lande geregistreer is, te hou. Hierdie gekose lande het nie net gunstige belasting instellings bewinde nie maar bied ook meer voordelige verligting van dubbelbelasting, beide eensydig en deur middel van hulle netwerk van belastingooreenkomste, aan. Suid-Afrika het sy tekortkominge geidentifiseer. Voordelige belastingbepalings is geskep vir plaaslike hoofkantoor maatskappye wat beleggings in die buiteland hou. Erkenning is gegee aan die hoë koste om besigheid in Afrika te doen as gevolg van die feit dat menige Afrika-lande belasting op verskeie tipe inkomste weerhou selfs as die oorsprong van die inkomste nie vanuit daardie lande kom nie. Suid-Afrika is gewillig om belastingkortings vir die buitelandse belasting so weerhou toe te staan ten spyte daarvan dat die oorsprong van die inkomste in Suid-Afrika is. Beide die maatstawwe is gemik op tot die vermindering van dubbelbelasting, maar is dit voldoende om direkte beleggings vanaf Suid-Afrika in ander Afrika-lande aan te moedig? Die doelwit van hierdie studie is om te bepaal hoe effektief die Suid-Afrikaanse bepalings wat gemik is om dubbelbelasting te verhoed deur middel van ‘n gevallestudie van ʼn Suid-Afrikaanse maatskappy wat meervoudige beleggings in verskeie Afrika-lande het. Die studie vergelyk die toepassing van die vermindering van dubbelbelastingbepalings van Suid-Afrika, ʼn ander Afrika-land en ʼn nie-Afrika-land. Die resultate word geanaliseer en die effektiwiteit van die huidige wetgewing vir eensydige verligting van dubbelbelasting en die huidige belastingooreenkomste om dubbelbelasting te verminder, word beraam. Ten slotte, die studie beoog ook om aanbevelings wat dalk die wetgewing kan verbeter ten einde die gewensde doelwit om Suid Afrika die finansiële poort vir beleggings in Afrika te bereik, te maak. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult to determine the true worth of the industry. There appears to be no academic research which has examined whether income received from interactive gambling qualifies to be taxed in terms of the Income Tax Act 58 of 1962. This study will contribute to an academic understanding of the interactive gambling industry in South Africa and an understanding of the South African Revenue Service’s (SARS’s) policies and practices relating to the taxation of income earned from interactive gambling by resident South African individuals. The purpose of this study was to critically analyse whether income earned from interactive gambling by resident South African individuals should be taxed by SARS. This study also investigated which laws currently regulate the interactive gambling industry within South Africa and how the regulation and taxation of interactive gambling in South Africa compares to that of other developing and developed countries. This study also investigated the legality and estimated value of interactive gambling income earned in South Africa by resident South African individuals. This study concluded that income earned from interactive gambling should be subject to either normal income tax or to capital gains tax (CGT), depending on the intention of the taxpayer. This study noted that enforcing regular reporting from local licensed interactive gambling service providers would be the best method of effectively collecting tax that is owed by interactive gamblers on income generated from this form of gambling in South Africa. This study further concluded that the most appropriate regulatory model to be applied in South Africa would be a protectionist model. This model protects the residents of a country by having a regulated interactive gambling industry that is protected from outside intruders. A regulated industry will result in economic benefits such as taxation, investment and employment within South Africa. The difficulties associated with electronic-commerce could be overcome through regulation of the industry which would be beneficial to SARS. AFRIKAANS : Inter-aktiewe dobbel onder die Suid-Afrikaanse publiek is baie populêr en het ‘n voortgesette toename vanweë die beskikbaarheid en toeganklikheid wat deur tegnologie daargestel word. Alhoewel daar onsekerheid is aangaande of inter-aktiewe dobbel wettig is al dan nie, word die inkomste wat deur Suid Afrikaanse inwoners verdien word konserwatief geraam en beloop tussen R4 en R10 biljoen per jaar. Aangesien die toeganklikheid wat deur die internet gebied word nie net tot Suid-Afrika beperk is nie, maar wêreldwyd strek, is dit feitlik onmoonlik om die waarde van die industrie te bepaal. Daar is tot op hede geen akademiese navorsing gedoen om te bepaal of inkomste verdien uit inter-aktiewe dobbel belasbaar is ingevolge die Inkomstebelastingwet 58 van 1962. Hierdie studie sal bydra tot ‘n akademiese begrip van SARS se beleid en die toepassing daarvan op inkomste verdien uit inter-aktiewe dobbel deur Suid-Afrikaanse individue. Dus was die doel van hierdie navorsingstudie om te bepaal of inkomste verdien uit interaktiewe dobbel deur ‘n Suid Afrikaanse individu deur SARS belasbaar is of nie en die aspekte krities te analiseer. Hierdie studie ondersoek ook die wette wat huidiglik die belasbaarheid van inkomste uit inter-aktiewe dobbel in Suid Afrika reguleer asook hoe die regulasies vergelyk met die van ander ontwikkelende en onwikkelde lande. Verder word ondersoek ingestel om die wettigheid van inter-aktiewe dobbel en die waarde daarvan te bepaal. Die gevolgtrekking is dat inkomste verdien uit inter-aktiewe dobbel onderhewig moet wees aan of normale belasting of kapitaalwinsbelasting. Die navorsing en studie toon ook dat daar gelisensieerde inter-aktiewe dobbel diensverskaffers moet wees wat dan die invordering van die inkomste uit hierdie tipe dobbel kan beheer en dat inter-aktiewe dobbelaars wel die nodige belasting oorbetaal uit inkomste verdien in Suid-Afrika op hierdie manier. Ter afsluiting van die navorsing word daar ‘n model voorgestel wat toegepas moet word in Suid-Afrika, eerstens om die inwoners van die land te beskerm deur ‘n goed-gereguleerde inter-aktiewe dobbel stelsel daar te stel en tweedens moet daar ook die nodige beskerming verleen word teen buitelandse indringers. ‘n Goed gereguleerde model vir die industrie sal voordelig wees vir Suid Afrika deurdat die belasbaarheid van die inter-aktiewe dobbelinkomste ‘n inspuiting vir die ekonomie kan wees, sowel as werkskeppingvoordele bied. Wetstoepassing en regulering van die industrie sal ook voordelig wees vir SARS aangesien die probleme wat nou geassosieer word met elektroniese-handel voorkom en tot die minimum beperk kan word. / Dissertation (MCom)--University of Pretoria, 2010. / Taxation / unrestricted

Summaries in English and Afrikaans / The first fully enclosed, airconditioned shopping mall in a black township in South Africa opened in 1979 in Umlazi, outside Durban. The provincial development corporation (lthala) spearheaded emerging market shopping centre development in KwaZulu-Natal to the extent that, with the involvement of the private sector, substantial knowledge and experience have been gained in shopping centre development in emerging markets over the past two decades. The study focuses on black shopping patterns and household income and expenditure in townships and rural areas in KwaZulu-Natal. The assessments include: • empirical trade areas; • geodemographics and geographic infonnation systems (GIS); • buying power modelling; • market share estimates; • retail hierarchies; • viability and feasibility studies; • centre design (including taxi rank developments); • informal trading; and • tenant mix; location; financing and research strategies. The study fonnulates a universal buying power model for KwaZulu-Natal that transcends ethnic and geographic classifications, to enhance, with the aid of computer technology and census information, the accuracy and cost effectiveness of viability and feasibility studies in shopping centre development. An IntegJ.-ated Commercial Assessment Model (JCAM) is formulated whereby demographic data of a trade area and financial feasibility parameters are integrated to assess the viability of a shopping centre. The study concludes that although there are many unique features associated with shopping centres in emerging market locations, the :fundamental principles that apply all over the world in shopping centre development, also apply to emerg1ng markets in KwaZulu-Natal. Relatively low disposable incomes limit the sustainable size of the emerging market shopping centre. Shopping centre locations are linked to the interdependence on public transportation by emerging market patrons. Factors conducive fo-r shopping centre development, such as high private vehicle ownership, high disposable income, willing retailers, effective town planning and state assistance, have not yet reached levels that would benefit the widespread development of shopping centres in townships. Emerging market shopping centre developments in the central business districts of rural towns, however, have been generally very successful and are setting the benchmarks in South Africa. / Die opening van die eerste ingeslote winkelsentrum met sentrale lugreeling in 'n swart woonbuurt in Suid-Afrika, het in 1979 in Umlazi (buite Durban) plaasgevind. Die provinsiale ontwikkelingskorporasie (Ithala) het aan die spits van winkelsentrum ontwikkeling in opkomende markte in KwaZulu-Natal gestaan. Die toetrede van die privaatsektor tot die mark het verder ook substansieel bygedra tot kennnis en ondervinding in winkelsentrumontwikkeling oor twee dekades in opkomende markte. Hierdie studie fokus op swart kooppatrone en huisgesin inkomste and uitgawes in swart woonbuurtes en landelike gebiede in KwaZulu-Natal. Die ondersoeke sluit die volgende in: • empiriese handelsgebiede; • geodemografie en geografiese inligtingstelsels (GIS); • koopkrag modellering; • markaandeel skatting; • kleinhandel hierargie; • lewensvatbaarheid en uitvoerbaarheid studies; • sentrum ontwerp (ingesluit taxi staanplek ontwikkelings); • informele handel; en huurdersamestelling, ligging. finansiering en navorsingsstrategie. Die studie formuleer 'n universele koopkrag model vir KwaZulu-Natal wat etniese en geografiese klassifikasies oorskry en met die hulp van 'n rekenaar en sensus inligling, die akkuraatheid en koste effektiwiteit van lewensvatbaarheid en uitvoerbaarheid studies in winkelsentrum ontwikkeling, moontlik maak. 'n Geintegreerde kommersiele evalueringsmodel (GKEM) is geformuleer waarmee demografiese data van 'n handelsgebied en finansiele data geintegreer word om die lewensvatbaarbeid van 'n winkelsentmm te evalueer. Die studie kom tot die gevolgtrekking dat, ongeag die baie unieke eienskappe van winkelsentrums in opkomende markte, die fundamentele reels wat reg oor die wereld met winkelsentrumontwikkeling toegepas word, ook vir die opkomende markte van KwaZulu-Natal geld. Relatief lae besteebare inkomstes beperk die drakrag grootte van winkelsentmms in opkomende markte. Winkelsentrumliggings word verbind met die interafhanklikheid van publieke vervoer van die marksegment. Faktore gunstig vir winkelsentrumontwikkeling soos hoe privaatmotorbesit, hoe besteebare inkomste, gewi1lige kleinhandelaars, effektiewe stadsbeplanning en staatsondersteuning het nog nie vlakke bereik wat die grootskaalse ontwikkeling van winkelsentrums in swart woonbuurtes bevoordeel nie. Winkelsentrumontwikkeling in die sentrale sakegebiede van landelike dorpe is wel, in die algemeen, suksesvol en stel tans die standaard vir winkelsentrumontwikkeling vir opkomende markte in Suid Africa. / Geography / D. Litt. et Phil. (Geography)

Summaries in English and Afrikaans / Key terms in English and Afrikaans / Titles in English and Afrikaans / The first fully enclosed, airconditioned shopping mall in a black township in South Africa opened in 1979 in Umlazi, outside Durban. The provincial development corporation (Ithala) spearheaded emerging market shopping centre development in KwaZulu-Natal to the extent that, with the involvement of the private sector, substantial knowledge and experience have been gained in shopping centre development in emerging markets over the past two decades. The study focuses on black shopping patterns and household income and expenditure in townships and rural areas in KwaZulu-Natal. The assessments include: • empirical trade areas; • geodemographics and geographic information systems (GIS); • buying power modelling; • market share estimates; • retail hierarchies; • viability and feasibility studies; • centre design (including taxi rank developments); • informal trading; and • tenant mix; location; financing and research strategies. The study formulates a universal buying power model for KwaZulu-Natal that transcends ethnic and geographic classifications, to enhance, with the aid of computer technology and census information, the accuracy and cost effectiveness of viability and feasibility studies in shopping centre development. An Integrated Commercial Assessment Model (ICAM) is formulated whereby demographic data of a trade area and financial feasibility parameters are integrated to assess the viability of a shopping centre. The study concludes that although there are many unique features associated with shopping centres in emerging market locations, the fundamental principles that apply all over the world in shopping centre development, also apply to emerging markets in KwaZulu-Natal. Relatively low disposable incomes limit the sustainable size of the emerging market shopping centre. Shopping centre locations are linked to the interdependence on public transportation by emerging market patrons. Factors conducive for shopping centre development, such as high private vehicle ownership, high disposable income, willing retailers, effective town planning and state assistance, have not yet reached levels that would benefit the widespread development of shopping centres in townships. Emerging market shopping centre developments in the central business districts of rural towns, however, have been generally very successful and are setting the benchmarks in South / Die opening van die eerste ingeslote winkelsentrum met sentrale lugreeling in 'n swart woonbuurt in Suid-Afrika, het in 1979 in Umlazi (buite Durban) plaasgevind. Die provinsiale ontwikkelingskorporasie (Ithala) het aan die spits van winkelsentrum ontwikkeling in opkomende markte in KwaZulu-Natal gestaan. Die toetrede van die privaatsektor tot die mark het verder ook substansieel bygedra tot kennis en ondervinding in winkelsentrumontwikkeling oor twee dekades in opkomende markte. Hierdie studie fokus op swart kooppatrone en huisgesin inkomste and uitgawes in swart woonbuurtes en landelike gebiede in KwaZulu-Natal. Die ondersoeke sluit die volgende in: • empiriese handelsgebiede; • geodemografie en geografiese inligtingstelsels (GIS); • koopkrag modellering; • markaandeel skatting; • kleinhandel hierargie; • lewensvatbaarheid en uitvoerbaarheid studies; • sentrum ontwerp (ingesluit taxi staanplek ontwikkelings); • informele handel; en • huurdersamestelling, ligging, finansiering en navorsingsstrategie. Die studie formuleer 'n universele koopkrag model vir KwaZulu-Natal wat etniese en geografiese klassifikasies oorskry en met die hulp van 'n rekenaar en sensus inligting, die akkuraatheid en koste effektiwiteit van lewensvatbaarheid en uitvoerbaarheid studies in winkelsentrum ontwikkeling, moontlik maak. 'n Geintegreerde kommersiele evalueringsmodel (GKEM) is geformuleer waarmee demografiese data van 'n handelsgebied en finansiele data geintegreer word on die lewensvatbaarheid van 'n winkelsentrum te evalueer. Die studie kom tot die gevolgtrekking dat, ongeag die baie unieke eienskappe van winkelsentrums in opkomende markte, die fundamentele reels wat reg oor die wereld met winkelsentrumontwikkeling toegepas word, ook vir die opkomende markte van KwaZulu-Natal geld. Relatief lae besteebare inkomstes beperk die drakrag grootte van winkelsentrums in opkomende markte. Winkelsentrumliggings word verbind met die interafhanklikheid van publieke vervoer van die marksegment. F aktore gunstig vir winkelsentrumontwikkeling soos hoe privaat motorbesit, hoe besteebare inkomste, gewillige kleinhandelaars, effektiewe stadsbeplanning en staatsondersteuning het nog nie vlakke bereik wat die grootskaalse ontwikkeling van winkelsentrums in swart woonbuurtes bevoordeel nie. Winkelsentrumontwikkeling in die sentrale sakegebiede van landelike dorpe is wel, in die algemeen, suksesvol en stel tans die standaard vir winkelsentrumontwikkeling vir opkomende markte in Suid Africa / Geography and Environmental Studies / D.Litt. et Phil. (Geography)

Summaries in English and Afrikaans / The first fully enclosed, airconditioned shopping mall in a black township in South Africa opened in 1979 in Umlazi, outside Durban. The provincial development corporation (lthala) spearheaded emerging market shopping centre development in KwaZulu-Natal to the extent that, with the involvement of the private sector, substantial knowledge and experience have been gained in shopping centre development in emerging markets over the past two decades. The study focuses on black shopping patterns and household income and expenditure in townships and rural areas in KwaZulu-Natal. The assessments include: • empirical trade areas; • geodemographics and geographic infonnation systems (GIS); • buying power modelling; • market share estimates; • retail hierarchies; • viability and feasibility studies; • centre design (including taxi rank developments); • informal trading; and • tenant mix; location; financing and research strategies. The study fonnulates a universal buying power model for KwaZulu-Natal that transcends ethnic and geographic classifications, to enhance, with the aid of computer technology and census information, the accuracy and cost effectiveness of viability and feasibility studies in shopping centre development. An IntegJ.-ated Commercial Assessment Model (JCAM) is formulated whereby demographic data of a trade area and financial feasibility parameters are integrated to assess the viability of a shopping centre. The study concludes that although there are many unique features associated with shopping centres in emerging market locations, the :fundamental principles that apply all over the world in shopping centre development, also apply to emerg1ng markets in KwaZulu-Natal. Relatively low disposable incomes limit the sustainable size of the emerging market shopping centre. Shopping centre locations are linked to the interdependence on public transportation by emerging market patrons. Factors conducive fo-r shopping centre development, such as high private vehicle ownership, high disposable income, willing retailers, effective town planning and state assistance, have not yet reached levels that would benefit the widespread development of shopping centres in townships. Emerging market shopping centre developments in the central business districts of rural towns, however, have been generally very successful and are setting the benchmarks in South Africa. / Die opening van die eerste ingeslote winkelsentrum met sentrale lugreeling in 'n swart woonbuurt in Suid-Afrika, het in 1979 in Umlazi (buite Durban) plaasgevind. Die provinsiale ontwikkelingskorporasie (Ithala) het aan die spits van winkelsentrum ontwikkeling in opkomende markte in KwaZulu-Natal gestaan. Die toetrede van die privaatsektor tot die mark het verder ook substansieel bygedra tot kennnis en ondervinding in winkelsentrumontwikkeling oor twee dekades in opkomende markte. Hierdie studie fokus op swart kooppatrone en huisgesin inkomste and uitgawes in swart woonbuurtes en landelike gebiede in KwaZulu-Natal. Die ondersoeke sluit die volgende in: • empiriese handelsgebiede; • geodemografie en geografiese inligtingstelsels (GIS); • koopkrag modellering; • markaandeel skatting; • kleinhandel hierargie; • lewensvatbaarheid en uitvoerbaarheid studies; • sentrum ontwerp (ingesluit taxi staanplek ontwikkelings); • informele handel; en huurdersamestelling, ligging. finansiering en navorsingsstrategie. Die studie formuleer 'n universele koopkrag model vir KwaZulu-Natal wat etniese en geografiese klassifikasies oorskry en met die hulp van 'n rekenaar en sensus inligling, die akkuraatheid en koste effektiwiteit van lewensvatbaarheid en uitvoerbaarheid studies in winkelsentrum ontwikkeling, moontlik maak. 'n Geintegreerde kommersiele evalueringsmodel (GKEM) is geformuleer waarmee demografiese data van 'n handelsgebied en finansiele data geintegreer word om die lewensvatbaarbeid van 'n winkelsentmm te evalueer. Die studie kom tot die gevolgtrekking dat, ongeag die baie unieke eienskappe van winkelsentrums in opkomende markte, die fundamentele reels wat reg oor die wereld met winkelsentrumontwikkeling toegepas word, ook vir die opkomende markte van KwaZulu-Natal geld. Relatief lae besteebare inkomstes beperk die drakrag grootte van winkelsentmms in opkomende markte. Winkelsentrumliggings word verbind met die interafhanklikheid van publieke vervoer van die marksegment. Faktore gunstig vir winkelsentrumontwikkeling soos hoe privaatmotorbesit, hoe besteebare inkomste, gewi1lige kleinhandelaars, effektiewe stadsbeplanning en staatsondersteuning het nog nie vlakke bereik wat die grootskaalse ontwikkeling van winkelsentrums in swart woonbuurtes bevoordeel nie. Winkelsentrumontwikkeling in die sentrale sakegebiede van landelike dorpe is wel, in die algemeen, suksesvol en stel tans die standaard vir winkelsentrumontwikkeling vir opkomende markte in Suid Africa. / Geography / D. Litt. et Phil. (Geography)

Summaries in English and Afrikaans / Key terms in English and Afrikaans / Titles in English and Afrikaans / The first fully enclosed, airconditioned shopping mall in a black township in South Africa opened in 1979 in Umlazi, outside Durban. The provincial development corporation (Ithala) spearheaded emerging market shopping centre development in KwaZulu-Natal to the extent that, with the involvement of the private sector, substantial knowledge and experience have been gained in shopping centre development in emerging markets over the past two decades. The study focuses on black shopping patterns and household income and expenditure in townships and rural areas in KwaZulu-Natal. The assessments include: • empirical trade areas; • geodemographics and geographic information systems (GIS); • buying power modelling; • market share estimates; • retail hierarchies; • viability and feasibility studies; • centre design (including taxi rank developments); • informal trading; and • tenant mix; location; financing and research strategies. The study formulates a universal buying power model for KwaZulu-Natal that transcends ethnic and geographic classifications, to enhance, with the aid of computer technology and census information, the accuracy and cost effectiveness of viability and feasibility studies in shopping centre development. An Integrated Commercial Assessment Model (ICAM) is formulated whereby demographic data of a trade area and financial feasibility parameters are integrated to assess the viability of a shopping centre. The study concludes that although there are many unique features associated with shopping centres in emerging market locations, the fundamental principles that apply all over the world in shopping centre development, also apply to emerging markets in KwaZulu-Natal. Relatively low disposable incomes limit the sustainable size of the emerging market shopping centre. Shopping centre locations are linked to the interdependence on public transportation by emerging market patrons. Factors conducive for shopping centre development, such as high private vehicle ownership, high disposable income, willing retailers, effective town planning and state assistance, have not yet reached levels that would benefit the widespread development of shopping centres in townships. Emerging market shopping centre developments in the central business districts of rural towns, however, have been generally very successful and are setting the benchmarks in South / Die opening van die eerste ingeslote winkelsentrum met sentrale lugreeling in 'n swart woonbuurt in Suid-Afrika, het in 1979 in Umlazi (buite Durban) plaasgevind. Die provinsiale ontwikkelingskorporasie (Ithala) het aan die spits van winkelsentrum ontwikkeling in opkomende markte in KwaZulu-Natal gestaan. Die toetrede van die privaatsektor tot die mark het verder ook substansieel bygedra tot kennis en ondervinding in winkelsentrumontwikkeling oor twee dekades in opkomende markte. Hierdie studie fokus op swart kooppatrone en huisgesin inkomste and uitgawes in swart woonbuurtes en landelike gebiede in KwaZulu-Natal. Die ondersoeke sluit die volgende in: • empiriese handelsgebiede; • geodemografie en geografiese inligtingstelsels (GIS); • koopkrag modellering; • markaandeel skatting; • kleinhandel hierargie; • lewensvatbaarheid en uitvoerbaarheid studies; • sentrum ontwerp (ingesluit taxi staanplek ontwikkelings); • informele handel; en • huurdersamestelling, ligging, finansiering en navorsingsstrategie. Die studie formuleer 'n universele koopkrag model vir KwaZulu-Natal wat etniese en geografiese klassifikasies oorskry en met die hulp van 'n rekenaar en sensus inligting, die akkuraatheid en koste effektiwiteit van lewensvatbaarheid en uitvoerbaarheid studies in winkelsentrum ontwikkeling, moontlik maak. 'n Geintegreerde kommersiele evalueringsmodel (GKEM) is geformuleer waarmee demografiese data van 'n handelsgebied en finansiele data geintegreer word on die lewensvatbaarheid van 'n winkelsentrum te evalueer. Die studie kom tot die gevolgtrekking dat, ongeag die baie unieke eienskappe van winkelsentrums in opkomende markte, die fundamentele reels wat reg oor die wereld met winkelsentrumontwikkeling toegepas word, ook vir die opkomende markte van KwaZulu-Natal geld. Relatief lae besteebare inkomstes beperk die drakrag grootte van winkelsentrums in opkomende markte. Winkelsentrumliggings word verbind met die interafhanklikheid van publieke vervoer van die marksegment. F aktore gunstig vir winkelsentrumontwikkeling soos hoe privaat motorbesit, hoe besteebare inkomste, gewillige kleinhandelaars, effektiewe stadsbeplanning en staatsondersteuning het nog nie vlakke bereik wat die grootskaalse ontwikkeling van winkelsentrums in swart woonbuurtes bevoordeel nie. Winkelsentrumontwikkeling in die sentrale sakegebiede van landelike dorpe is wel, in die algemeen, suksesvol en stel tans die standaard vir winkelsentrumontwikkeling vir opkomende markte in Suid Africa / Geography and Environmental Studies / D.Litt. et Phil. (Geography)

Emotional home demands, cognitive home demands, home pressure, development possibilities, autonomy, social support, nonwork–work interference, spouse–work interference, parent–work interference, religion/spiritual–work interference, domestic–work interference, health, exhaustion, cognitive weariness, life satisfaction, dual earner parents Dual earner parents have become the norm in today’s workplace (Weigel, Weigel, Berger, Cook, & Delcampo, 1995). Dual earner parents face many challenging roles that they have to try to balance; these include being a parent, spouse, employee, being involved in religious practices and juggling domestic responsibilities. According to Duxbury and Higgins (1991), it is very difficult for such parents to balance their various roles and multiple demands. All these challenging demands (home characteristics) can cause nonwork–interference which can, in turn, lead to well–being problems (Magnus & Viswesvaran, 2005). The general objective of this study is to investigate the home characteristics, nonwork–work interference and well–being of a sample of dual earner parents. A convenience sample of dual earner parents (N=207) was taken in the Vaal Triangle area in Gauteng. The following scales was used within this study: the Home Demands Scale (Peeters et al., 2005), Home Resources Scale (Demerouti et al., 2010); the Work–nonwork Interference Scale (Koekemoer, Mostert, & Rothmann, 2010); the General Health Questionnaire (GHQ) (Goldberg, & Williams, 1988); and the OLBI (Oldenburg Burnout Inventory) Scale measuring exhaustion, Cognitive weariness (Van Horn et al., 2004); and life satisfaction (Diener et al., 1985). Descriptive statistics, Cronbach alpha coefficients, product moment correlations and multiple regression analyses were used to analyse the data. The results indicated that emotional home demands and lack of autonomy significantly predict physical ill health; emotional home demands and spouse–work interference significantly predict anxiety; and emotional home demands significantly predict depression. Gender, home pressure, developmental possibilities and parent–work interference were, in turn, significant predictors of exhaustion. Recommendations were made for future research and also, on a more practical level, for dual earner parents. One of the recommendations is that one needs to investigate the possible cross–over and spillover effects of work–nonwork interference between wives and husbands. Another is to investigate the positive side of work–nonwork interference. / Thesis (M.Com. (Industrial Psychology))--North-West University, Potchefstroom Campus, 2012.