Thesis (M.Div.(Kerkgesk.)--Universiteit van Pretoria, 2005. / Includes bibliographical references (leaves 100-104).

Thesis (Ph.D. in Microbiology) -- University of Colorado at Denver and Health Sciences Center, 2005. / Typescript. Includes bibliographical references (leaves 142-168). Free to UCDHSC affiliates. Online version available via ProQuest Digital Dissertations;

Philosophiae Doctor - PhD / It is the aim of this study to determine the location of poverty alleviation within the framework of the church's missionary activity. The following three approaches will be examined, namely a dualistic approach, the approach of liberation theology and a multi-dimensional approach. The author analysed literature of writers within the context of South African missiological discourse. / South Africa

No abstract available / Dissertation (MA)--University of Pretoria, 1983. / gm2013 / Anthropology and Archaeology / unrestricted

This study is unique as the basic research acknowledges the chorale prelude as a genre in South Africa. The compilation of a catalogue of organ chorale preludes by South African composers is also a first and important contribution to the knowledge of this genre. The history of the organ in South Africa is an integral part of this study and offers a background and context for the research on this specific category of music. Knowledge of the contributions to this genre in South Africa is however limited because the available literature on these topics is dated. Due to the restricted publishing opportunities in South Africa, works are unpublished or informally published and not re-printed or even published in other countries. All available literature was thoroughly researched whereafter there was a need to extrapolate the unsatisfactory data with the primary research. Many composers and organ specialists were approached and different library collections were consulted. The church plays a key role in the history of the organ in South Africa, and this results in the fact that most organ repertoire, by South African composers, is liturgical (church) music. Unfortunately, knowledge of early compositions is unknown and the first documented chorale preludes date from the late 19th and early 20th century. It is only since the middle of the 20th century that South African composers have been actively contributing to the genre reaching a climax during 2010 and 2011 when two volumes of chorale preludes were published by the Suider-Afrikaanse Kerkorrelistevereniging (SAKOV). 1170 Chorale preludes by 78 composers are catalogued with a chronological discussion of the key works, with reference to different styles and forms, as a well-developed genre. / Dissertation (MMus)--University of Pretoria, 2014. / Music / unrestricted

No abstract available. / Dissertation (MA)--University of Pretoria, 1976. / gm2014 / Anthropology and Archaeology / Unrestricted

Maatskaplike Werk, as die uiting van n samelewing se bemoeienis met mense in nood, word vir baie dekades reeds deur welsynsinstansies beoefen. Welsynsinstansies is egter nie vir alle persone in nood aanvaarbaar nie, sodat diegene in die middel- en hoer inkomstegroepe nie juis by maatskaplikewerk-hulpverlening uitkom nie. In die VSA is dieselfde verskynsel gehanteer deur die instelling van maatskaplikewerk-privaatpraktyk, wat tans daar n omvangryke en gevestigde hulpverleningstruktuur is. Sedert 1970 het maatskaplike werkers in Suid-Afrika begin om privaatpraktyk te oorweeg en het selfs daarmee begin eksperimenteer. Dog, uiteenlopende standpunte, hetsy evolusionere of revolusionere beskouings, word daaroor gehandhaaf. Die doel van die ondersoeke is dus om te bepaal of privaatpraktyk in Maatskaplike Werk bestaansreg het, of dit beskikbaar en in privaatpraktyk bruikbaar is. Uit die bevindings kan n model vir die instelling en instandhouding van n lewenskragtige praktyk ontwikkel word. Die ondersoek het bestaan uit n literatuurstudie en n empiriese opname in ses stede van die land onder drie teikensisteme, naamlik maatskaplikewerkers (privaatpraktisyns) en nie-privaatpraktisyns) , kliente van welsynsorganisasies en privaatpraktyke en lede van vyf ander hulpprofessies. n Studiereis is na die VSA onderneem om privaatpraktyke te bestudeer en n vergelykingsbasis vir die Suid-Afrikaanse bevindings te kry. Resultate uit die ondersoek dui daarop dat privaatpraktyk, as hulpverleningstruktuur, n realiteit in die maatskaplikewerk- professie is wat nie genegeer kan word nie. Die bestaansreg daarvan is teoreties kwalifiseerbaar, terwyl die nodige sisteme bestaan om maatskaplikewerk-hulpverlening privaat en onafhanklik van welsynsinstansies aan te bied. Privaatpraktisyns verlang n infrastruktuur om hulle dienste beter te organiseer, terwyl 97,8% van die nie-privaat-praktisyns ten gunste van privaatpraktyk is, omdat dit n groter beroepskeuse bied en die professie se selfstandige optrede bevestig. Verbruikers van privaatpraktyk-dienste is oorwegend tevrede, maar as gevolg van beperkte fondse kan die meeste welsynsorganisasie-kliente nie privaatpraktyk-dienste benut nie. Lede van die ander hulpprofessies dra nie voldoende kennis van die maatskaplikewerk-hulpbron nie, maar is oor die algemeen positief daaroor, hoewel net 52,9% voorsien om dit te benut. Indien maatskaplike werkers die nodige opleiding ondergaan, konstruktief beplan, besigheidsbeginsels inkorporeer, die diens bekendstel en kwaliteitdienste lewer, is n lewenskragtige praktyk verseker. / Thesis (DPhil)--University of Pretoria, 1984. / gm2014 / Social Work and Criminology / Unrestricted

AFRIKAANS: Die doel van die proefskrif is ‘n ondersoek van die verskynsel van voordeel-toerekening en die ontwikkeling van ‘n betroubare voordeeltoerekeningsleer. Gevolglik word ‘n ondersoek na die bestaan, die klassifikasie en die grondslag van die toerekenbaarheid van voordele teenoor die skadevergoedingsaanspraak gedoen. Hiermee saam word ook ‘n ondersoek na sekere vergelykbare aspekte in die Engelse, Nederlandse en Australiese reg onderneem. Voordeeltoerekening verwys in die breë na daardie beoordelingsproses waarby gunstige newewerkings, as gevolg van die skadestigtende gebeurtenis, ten aansien van moontlike inagneming daarvan by die bepaling van skadevergoeding beoordeel word. ‘n Voordeel kan gesien word as ‘n gunstige newewerking as gevolg van ‘n skade- of voordeelstigtende gebeurtenis wat die benadeelde se vermoë vermeerder of meebring dat die vermoë nie verder verminder nie. Daar kan vandag geredelik aanvaar word dat daar geen enkele teorie is om voordeeltoerekening te verklaar nie. By bepaling van skadevergoeding behoort daar altyd vir die bestaan van verrekenbare voordele getoets te word. As vertrekpunt moet die voordeel 'n feitelike kousale verband met die skadestigtende gebeurtenis vertoon. Sou die voordeel nie in hierdie feitelike kousale verband staan nie, is die gevolg daarvan dat die voordeel as res inter alios acta of as kollateraal beskou kan word. Voordele wat wel aan die feitelike kousaliteitstoets voldoen, word nie summier verreken nie. Hierdie voordele word aan 'n verdere norm beoordeel. Die toerekeningsnorm word in die algemeen in beginsels van openbare beleid gevind. Openbare beleid is uiteraard 'n vae begrip waaraan ‘n meer konkrete inhoud en betekenis verleen moet word. Openbare beleid kan gesien word as verteenwoordigend van elemente soos redelikheid, billikheid en regverdigheid. Hierdie elemente moet teen die agtergrond van die bestaan van die behoeftes van die eiser, die verweerder, die bron van die voordeel en die gemeenskap se belange toegepas word. Hiervolgens kan voordele toegereken word, indien die vereistes van redelikheid, billikheid en regverdigheid dit dikteer. Dit is nodig om die voordeeltoerekeningsleer van 'n vaste teoretiese fondament te voorsien ten einde aan die voordeeltoerekeningsleer betekenis en praktiese werking te verleen. In die praktyk het die teoretiese onderbou en die aard van die verskillende voordele meegebring dat kasuïstiese voordeelklasse ontstaan het. Hierdie voordeelklasse kan volgens die aard en die kenmerke daarvan weer in voordeelgroepe toegedeel word. Elke voordeelgroep besit sy eiesoortige teoretiese kenmerke waaraan die voordeel getoets kan word vir kategorisering en die moontlike toerekening daarvan teenoor die skadevergoedingsaanspraak. Vyf voordeelgroeperings kan vir doeleindes van voordeeltoerekening onderskei word. Eerstens is daar pseudovoordele. Hierdie voordele is nie egte toerekenbare voordele nie maar is deel van die skadeberekeningsproses. Tweedens is daar kwantifiseringsvoordele wat ook nie egte voordeeltoerekeningsvoordele is nie maar algemene faktore of elemente behorende tot die skadevergoedingsreg ten einde skade meer akkuraat te bereken. As sodanig vorm hierdie faktore ook deel van die skadeberekeningsmaatstaf. Derdens word aanpassingsvoordele as egte voordeel-toerekeningsvoordele onderskei. Dit is voordele waarmee die voorlopige skade-vergoedingsbedrag aangepas word, ten einde die finale skadevergoedingsbedrag te kan bereken. Vierdens word skadebeperkingsvoordele geïdentifiseer. Dit is voordele wat na die skadestigtende gebeurtenis ontstaan en wat meebring dat die omvang van die skade beperk word. Hierdie voordele kan of aanpassingsvoordele of voordele behorende tot die korrekte skadeberekeningsmaatstaf wees. Vyfdens word kollaterale voordele onderskei. Dit is voordele wat na oorweging van 'n moontlike toerekening, nie tot die skadevergoeding toegereken word nie. Hierdie groepering is 'n blote resultaat van die nie-toerekening van die voordeel. Hierdie groeperings neem nie die plek van die reeds geïdentifiseerde voordeel-klasse in nie maar bestaan oorhoofs daartoe. Ten einde die hedendaagse diversiteit van voordele binne die raamwerk van 'n voordeeltoerekeningsleer te kan akkommodeer, is dit noodsaaklik om voordele te kategoriseer. ’n Voordeel kan dualisties gekategoriseer word na aanleiding van die individuele aard of karakter van die spesifieke voordeel en ook na die oorhoofse groepering daarvan. Hierdie kategorisering het tot gevolg dat voordeelklasse ontwikkel het na aanleiding van die soortgelyke aard van die voordele. Daar kan aan die voordeelklasse 'n eiesoortige identiteit gegee word wat 'n bepaalde klas van 'n ander klas kan onderskei. Uit die klassifikasie van voordele word riglyne aan die praktyk verskaf wat as beoordelingsmaatstaf kan dien, waaraan voordele ten opsigte van die toereken-baarheid daarvan in die sfeer van die skadevergoedingsaanspraak beoordeel kan word. So word erkenning aan die behoefte en die bestaan van 'n selfstandige voordeeltoerekeningsleer verleen. ENGLISH: The purpose of this doctoral dissertation is the examination of the phenomena of collateral benefits and the development of a reliable collateral benefit doctrine. Hence the inquiry into the existence, the classification and the basis for accounting of benefits against a claim for damages. Simultaneously an investigation is also undertaken regarding certain comparable issues in the English, Dutch and Australian legal systems. Collateral benefits in a wide sense refer to an evaluating process whereby the positive side-effects, caused by a damage-causing event, are being evaluated in respect of a possible deduction thereof against a claim for damages. A benefit can be seen as a positive side-effect as result of a damage or benefit-causing event which produces an increase of the injured person’s patrimony or is the cause that there is no further reduction in the value of the person’s patrimony. It can readily be accepted these days that there is no single norm or theory that adequately defines the doctrine of collateral benefits. It is therefore necessary, whenever damages are to be determined to test for the presence of accountable benefits. As point of departure the benefit must have a factual causal nexus between the benefit and the damage-causing event. The benefit can be regarded as being res inter alios acta or as collateral if it does not comply with the requirements of factual causation. Benefits which do comply with factual causation are not set off forthwith. These benefits must be evaluated against a further norm. The accounting norm is generally to be found in principles of public policy. Public policy is naturally a vague concept which requires a more concrete content and meaning. Public policy can be seen as comprising elements such as reasonableness, equity and justice. These elements must be applied against the backdrop of the needs of the plaintiff, the defendant, the source of the benefit and the interests of the community at large. Benefits can therefore be set off if the requirements of reasonableness, equity and justice are met. It is necessary to support the doctrine of collateral benefits with a sound theoretical basis with a view of giving the doctrine content and practical functionality. The theoretical basis and the nature of the various benefits resulted in practicable casuistic classes of benefits. These benefit classes can, according to their nature and characteristics, be divided in benefit groupings. Each benefit group has its own theoretical features whereby the benefit can be tested for categorizing and the possible set off against a claim for damages. Five groups of benefits can be distinguished for purposes of benefit accounting. The first are pseudo-benefits and are not real accountable benefits but are part of the process of establishing the actual damage. Secondly, there are quantifying benefits which are also not proper accounting benefits but general factors or elements which generally belong to the area of the law of damages and which are relevant in quantifying damage more accurately. These factors also form part of the measure of quantifying damage. Thirdly, it is possible to distinguish adjustment benefits as real accounting benefits. These are the benefits that adjust the provisional amount of damages with a view to calculating the final amount. Mitigating benefits can, fourthly, be distinguished. These benefits originate after the damage-causing event and limit the damage. These benefits can either be adjusting benefits or benefits allied to the applicable measure of damage. Then, fifthly, there are collateral benefits. These are those benefits that, after due consideration of a possible set off, are not accounted against damages. This group is a mere result of the non-accounting of the benefits. These groupings do not replace the classes already identified but are present in a superior position. It is necessary to categorize benefits to accommodate the diversity of them at the present time within the framework of the doctrine of collateral benefits. A benefit can be categorised dualistically in terms of the basis of the individual nature or character of the specific benefit as well as to its overhead grouping. This classification arranges the various classes of benefits on the basis of their similarity regarding the nature of the benefits. Each benefit class can be given a distinctive identity which distinguishes it from the other classes. Due to the classification of benefits a guideline can be provided to the legal practice that can be used as a measure to evaluate benefits for accounting against a claim for damages. On this basis acknowledgement is furnished for the requirements and existence of an independant collateral benefits doctrine. / Thesis (LLD)--University of Pretoria, 2009. / Private Law / unrestricted

The purpose of this study was to examine whether the general expenditure incurred by developers constructing residential units, whereby life rights are exchanged for interest free loans, are deductible in terms of the provisions of the Income Tax Act (58/1962). Furthermore to determine whether the judgement in CSARS v Brummeria Renaissance (Pty) Ltd and others, 2007 (4) All SA 1338 (SCA) 69 SATC 205, and its findings in law and of fact affects the deductibility of expenses incurred by developers, especially in relation to the “amount” and nature of the “amount” in the hands of the taxpayer. The research also sought to determine whether the accounting of amounts in life right exchange agreements, especially as relates to the quantification of such amount, assist in quantifying the amount for tax purposes. The research object was determined by critically analysing the relevant provisions of the ITA (58/1962) with reference to case law and commentators and a critical evaluation of Brummerria Renaissance case supra (2007:205) to determine its affect on the deductibility of the expenses relating to the quantum and nature of the benefit amount received under the life right. Furthermore, an evaluation was done of the relevant accounting standards in relation to the transactional facts to determine whether an alternative valuation model of the benefit is available. It was determined that firstly permissible and then prohibited deductions must be addressed in accordance with the ITA (58/1962). It was further evaluated whether the provision of the right of use, through the life right, can constitute an expense for the developer. It was concluded that incurring general expenses meet the requirements of section 11(a), subject to a single qualification, would be deductible. It was also submitted that the provision of the life right as expenditure should be permissible as deduction against income. However, in both these cases the deductibility in question was held to be subject to the amount received as envisaged in Brummeria Renaissance case supra (2007:205) being revenue in nature. The deductibility of the repair or preparation costs was also examined in terms of section 11(d). The distinction between repair and improvement was discussed and established. It was determined that the determination of when the “income is receivable” was critical in determining the deductibility. It was concluded that this requirement was met if the property was in a condition to receive such income irrespective of whether legal rights to such income had been established at such time that the expenses were incurred. The application of this section is also subject to the amount received, as envisaged in Brummeria Renaissance case supra (2007:205), being revenue in nature. The requirement of “income” is critical in the application of section 11(a) and section 11(d) of the ITA (58/1962), because if the amount is found to be capital in nature no deduction is permissible. The nature of the rights, timing of the accrual and the valuation method of the amount were not decided in the judgement in Brummeria Renaissance case supra (2007:205), and as a result, formed part of the research. The nature of the amount was analysed and it was concluded that the amount was income in nature. The various case law and commentators, including SARS’ IN 58, was also analysed to determine which valuation method of the benefit amount would be the most appropriate in the application of the provisions of the ITA (58/1962). To this extent it was submitted that three possible valuation methods could apply, namely the valuation of the benefit as arms length interest on the loan, the valuation of the benefit as the sale of a usufructuary interest or that the benefit amount could be represented as market related rentals in an arm’s length transaction. It was concluded that in order to determine the value and the timing of the benefit the most suitable valuation method would be to calculate interest on the face value of the loan using a market related interest rate. The benefit would be recognised over the term of the loan by calculating the interest on an annual basis on value of the loan. The various applicable accounting standards were evaluated to determine which best represents the measurement of the benefit as envisaged in Brummeria Renaissance case supra (2007:205). It was concluded that the most appropriate of the various possible accounting standards was IAS 32 which prescribed that the benefit should be determined and valued on a yearly basis in relation to the loan as a financial instrument. It was concluded that the basis for valuing and recognising the benefit for accounting purposes interrelates with the suggested accrual and timing thereof for tax purposes. AFRIKAANS : Die doel van die navorsing was om ondersoek in te stel of die algemene uitgawes aangegaan deur ontwikkelaars in die konstruksie van residensiële eenhede waar lewensregte geruil word vir rentevrye lenings, aftrekbaar sal wees in terme van die bepalings van die Inkomstebelastingwet (58/1962). Daar is verder ook ondersoek ingestel om vas te stel of die uitspraak in Kommisaris van die Suid Afrikaanse Inkomstediens v Brummeria Renaissance (Edms) Bpk en andere, 2007 (4) All SA 1338 (SCA) 69 SATC 205, die aftrekbaarheid van die uitgawes aangegaan deur die ontwikkelaars affekteer, veral in verband met die “bedrag” en aard van die “bedrag” in die hande van die belastingbetaler. Met die navorsing word daar bepaal of die rekeningkundige hantering van bedrae in lewensreg ruilooreenkomste, veral ten opsigte van die kwantifisering daarvan, kan bydrae tot die kwantifisering daarvan vir belastingdoeleindes. Die navorsingsdoelstelling is vasgestel deur die relevante bepalings van die Inkomstebelastingwet (58/1962) met verwysing na hofsake en kommentaar, ‘n kritiese evaluasie van Brummerria Renaissance saak supra (2007:205), om vas te stel wat die uitwerking daarvan is op die aftrekbaarheid van die uitgawes wat verband hou met die hoeveelheid en die aard van die voordeel bedrag ontvang in terme van die lewensreg, asook die evaluering van die relevante rekeningkundige standaarde ten opsigte van die feite van die transaksie om te bepaal of ‘n alternatiewe waardasie model van die voordeel beskikbaar is. Daar is besluit dat die aftrekkings wat eerstens toegelaat en dan verbied word aangespreek moet word in ooreenstemming met die Inkomstebelastingwet (58/1962). Daar is verder bepaal of die voorsiening van die reg om te gebruik deur middel van die lewensreg, ‘n uitgawe in die hande van die ontwikkelaar kan wees. Daar is tot die gevolgtrekking gekom dat die aangaan van algemene uitgawes voldoen aan die vereistes van artikel 11(a) en aftrekbaar is. Dit is ook vasgestel dat die voorsiening van die lewensreg as uitgawe aftrekbaar sal wees teen inkomste. In albei hierdie gevalle is die aftrekbaarheid onderworpe daaraan dat die bedrag ontvang soos vasgestel in Brummeria Renaissance saak supra (2007:205) inkomste van aard is. Die aftrekbaarheid van die herstel- of voorbereidingskostes is ook ondersoek in terme van artikel 11(d). Die onderskeid tussen herstel en verbetering is bespreek en bepaal. Daar is vasgestel dat die bepaling van wanneer die “inkomste ontvangbaar” is, krities is in die bepaling van die aftrekbaarheid daarvan. Daar is tot die gevolgtrekking gekom dat die vereiste nagekom is as die eiendom in ‘n toestand is om inkomste te ontvang ongeag of die reg tot die inkomste bepaal is teen die tyd dat die uitgawes aangegaan is. Die toepassing van hierdie artikel is ook onderworpe daaraan dat die bedrag ontvang soos bepaal in Brummeria Renaissance saak supra (2007:205) inkomste van aard is. Die vereiste van “inkomste” is krities in die toepassing van artikel 11(a) en artikel 11(d) van die Inkomstebelastingwet (58/1962) omrede geen aftrekking toegelaat sal word indien die bedrag kapitaal van aard is nie. Geen besluit is geneem oor die aard van die regte, die tydstip van die toevalling en die waardasiemetode van die bedrag in die uitspraak in Brummeria Renaissance saak supra (2007:205), en as gevolg daarvan vorm dit deel van die navorsing. ‘n Analise van die aard van die bedrag is gedoen en daar is tot die gevolgtrekking gekom dat die bedrag inkomste van aard is. Die verskillende hofsake en kommentaar, insluitende SARS se IN 58, is ook analiseer om te bepaal watter waardasiemetode van die voordeel mees gepas sal wees in die toepassing van die Inkomstebelastingwet (58/1962). Tot hierdie mate is dit aanvaar dat daar drie moontlike waardasiemetodes van toepassing kan wees, naamlik die waardasie van die voordeel op die lening in ‘n armslengte transaksie, die waardasie van die voordeel as die verkoop van ‘n vruggebruik of die voordeel van die bedrag kan verteenwoordig word deur die markverwante huurinkomste in ‘n armslengte transaksie. In bepaling van die waarde en die tydstip van die voordeel is die gevolgtrekking gemaak dat die mees gepaste waardasiemetode sal wees om rente op die sigwaarde van die lening te bereken deur ‘n markverwantrentekoers te gebruik. Die voordeel sal dan erken word oor die tydperk van die lening deur die die rente jaarliks te bereken op die waarde van die lening. Die verskillende rekeningkundige moontlikhede is ondersoek om die metode te bepaal wat waardasie van die voordeel soos in Brummeria Renaissance saak supra (2007:205) die beste verteenwoordig. Daar is tot die gevolgtrekking gekom dat die mees gepaste rekeningkundige standpunt IAS 32 is waarvolgens die voordeel op ‘n jaarlikse basis bepaal word in verhouding met die lening as ’n finansiële instrument. Daar is tot die gevolgtrekking gekom dat die metode van die waardasie en erkenning van die voordeel vir rekeningkundige doeleindes regstreeks verband hou met die voorgestelde toevalling en tydstip daarvan vir belastingdoeleindes. Copyright / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

Please read the abstract in the section 00front of this document / Thesis (DPhil)--University of Pretoria, 2009. / Nursing Science / unrestricted