Proefschrift Rijksuniversiteit Limburg, Maastricht. / Auteursnaam op omslag: Peter Vlaar. Met lit.opg., index en en een samenvatting in het Nederlands.

Proefschrift Universiteit van Amsterdam. / Ondertitel op voortitelblad: controlling dosimetric and geometric uncertainties. Met lit.opg. - Met samenvatting in het Nederlands.

Proefschrift Universiteit Maastricht. / Met lit. opg. - Met samenvatting in het Nederlands.

Thesis (doctoral)--München, 1981.

Proefschrift Maastricht. / Lit. opg.: p. 175-188. - Met samenvatting in het Engels.

Proefschrift Rijksuniversiteit Limburg. / Met lit. opg., samenvatting in het Nederlands.

Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications. From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product. A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Businesses' demand for information technology-(IT) capacity and IT solutions are growing daily. As available services and products expand, users require more convenience, cost savings, user-friendliness and reliability. Manufacturers of mobile devices have always been motivated to develop mobile devices which are more flexible and reliable. As a consequence of the above mentioned, the importance of business in the modern technological environment was greatly overestimated as a result of development in mobile technology. Mobile technology breaks the limitations of mobility in businesses which provides innovative possibilities Mobile distance-based services have attracted much attention because of the growing potential that it offers. Businesses need mobile options that deal with specific needs. A mobile accounting system will provide adaptability and flexibility to an entity, which at this stage has not been possible. An improved adaptability and flexibility of enterprises will have a positive impact on productivity and innovation as a result. The rapid growth and development of mobile technology creates the opportunity for the development of many innovative mobile applications. From the above it is clear that there is an existing trend that companies want to implement more mobility in their business. From an accounting perspective, small-to medium-sized businesses have simpler rules and regulations that must be obeyed (IFRS for SMEs). Thus, the point of entrance of this study will focus on the feasibility of a mobile accounting system for small to medium sized entities (SME). On a global scale, should the importance of small-to medium-sized entities (SMEs) not be overlooked. SMEs are the mainstay of most national economies and represent between 30 to 60 percent of the economy's gross domestic product. A mobile accounting system will provide managers and business owners the option to have “anytime anywhere” access to the entity's financial information. This will also allow businesses to be more mobile. Thus, invoices can be issued, receivables added, payments entered (creditors and so on) and all this can be done without physically being on the business premises. The mobile system will therefore communicate in real time with the database on the business premises which is stored electronically and so information for everyone who uses it will be updated and correct. / MCom (Accountancy), North-West University, Potchefstroom Campus, 2014

Within the South African banking environment, mainstream bank clients earn interest on their investments and receive a tax exemption. However, Islamic banking clients, in keeping with the principles of Shari‘a law, do not receive interest. They are paid a profit share on their investments, and hence do not enjoy the tax exemption. The new section 24JA of the Income Tax Act has introduced tax treatment for the following Islamic financing transactions effectively removing 'interest' from the equation: <ul> <li> Mudarabah – Investment account</li> <li> Murabahah – Cost plus financing</li> <li> Diminishing Musharakah – Joint ownership</li> </ul> This study attempts to compare the tax treatment of Islamic financing products between the United Kingdom and South Africa. Moreover, this study also investigates the issues of the new section 24JA of the Income Tax Act as well as the United Kingdom‘s tax legislation, regarding Islamic financing, as to how far they ensure tax parity between Islamic financing products and conventional financing products. The case of tax regimes in Islamic finance operating in a conventional system was demonstrated in the two countries. The study is supported by a literature review related to Islamic finance tax background and Islamic finance products between the two countries. The major revelation of the study shows that the degree of parity of the Islamic income tax legislation leaves a lot to be desired in order to ensure a sense of confidence in the conventional financing environment. Its biggest challenge lies in its degree of simplicity and flexibility in order to address issues in tax that may be complex and fall between its requirements and the conventional and already popular systems. AFRIKAANS : Binne die Suid-Afrikaanse bankwese, verdien kliënte van die hoofstroom banke rente op hulle beleggings. Hierdie rente-inkomste is belasting vry. In teenstelling hiermee verdien kliënte van Islamitiese banke ʼn winsdeling in plek van rente, op hulle beleggings. Hierdie winsdeling beginsel word verplig deur die Shari‘a wetgewing. Bogenoemde winsdeling is nie belasting vry nie en word dus ten volle belas. Artikel 24JA van die Inkomstebelasting wetgewing behandel die hantering van Islamitiese Finansiering transaksies in fyner besonderhede: <ul> <li> Mudarabah – Beleggings rekening</li> <li> Murabaha – Koste plus finansieringskoste</li> <li> Diminishing Musharaka – Gesamentlike eienaarskap</li> </ul> Hierdie artikel verwyder effektiewelik die 'rente' komponent. Hierdie studie be‘oog om die belasting hantering van Islamitiese Finansierings produkte in Suid-Afrika en die Verenigde Koninkryk te vergelyk. In hierdie studie word die moontlike probleme ten opsigte van die nuwe artikel 24JA oorweeg. Spesifieke aandag word ook geskenk aan die belasting hantering tussen Islamitiese Finansierings produkte en die konvensionele finansierings produkte. Die studie word ondersteun deur literatuur wat handel oor Islamitiese belasting agtergrond en finansierings produkte tussen twee verskillende lande Die belangrikste uitkoms van hierdie studie, het bewys dat die Islamitiese Inkomstebelasting spesifiek met betrekking tot finansierings opsies steeds baie ontwikkel moet word. Bo en behalwe die uitkoms geïdentifiseer, is die grootste uitdaging daarin dat die Islamitiese belasting wet moontlik nie komplekse situasies sal kan aanspreek nie. Dit word toegeskryf aan die feit dat die wetgewing baie simplisties is. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Abstract: The aim of the study was to evaluate the indoor air quality (IAQ) of a semi-airtight (the building only utilises mechanical means to ventilate the occupied spaces however an airtight seal is not established as a result of infiltration due to building design) office building that is situated in central Johannesburg that exclusively uses a heating, ventilation and air-conditioning (HVAC) system for ventilation. This implies a system that only utilises mechanical ventilation to heat, cool, humidify and clean the air for comfort, safety and health of employees. This includes the control of odour levels, and also the maintenance of carbon dioxide (CO2) below stipulated levels. Methods: The building is divided into two sections; west and east. Each section has its own ventilation supply. A randomisation process was used to ascertain which offices needed to be sampled, in which section as well as on which floor. For this study, five offices per section were measured. Thus, ten offices per floor were measured and measurements were taken on every second floor. All measurements were done in accordance with the specific requirements of the manufacturer of any specific instrument used and measurements were taken over an eight hour period (full work shift). Results were compared to the available standard, as well as compared to the ambient concentrations. Results: None of the monitored contaminants’ concentration were above the provided standards (ASHRAE or ACGIH). Where standards were unavailable, the HVAC system maintained an indoor contaminant concentration that is substantially lower when compared to the outdoor air concentrations. Conclusion: The buildings’ HVAC system maintains indoor air quality at a healthy level it is unlikely that any one of these contaminants may lead to SBS amongst the employees. / MSc (Occupational Hygiene), North-West University, Potchefstroom Campus, 2014