The arrival of the Internet and the World Wide Web has had a radical impact on commerce and people’s ability to interact virtually. Through these channels various new methods of earning income have been created. Income earned virtually creates a new type of commerce not previously envisioned whilst the South African Income Tax Act was drawn up. The revenue earned is, however. encompassed in the Act. South African residents have as a result entered the taxation net of the South African Revenue Services without understanding the full implications of being taxed. Of particular importance are the deductions available to residents whose incomes are earned through virtual worlds. The various deductions available in the South African Income Tax Act do not specifically deal with the expenses incurred in the production of virtual world income. South Africans are thus exposed to taxation implications not fully explored by the South African Revenue Services nor the general public. The public needs guidance on this matter and the South African Revenue Services needs further research to be conducted in this area. The study revealed that deductions would be allowed against taxable income earned through conducting virtual world commerce. The general deduction formula should be applied to all expenses. Capital expenses should be researched further, for application in terms of the Act. However, it appears that the Act can be applied to non- capital expenses incurred for trading in virtual worlds. AFRIKAANS : Die aankoms van die Internet en die Wêreldwye Web het reeds ‘n geweldige impak op die handle en mense se vermoëns om virtueel in wisselwerking te wees. Deur middle van hierdie kanale het verskeie nuwe metodes onstaan om ‘n inkomste te verdien. ‘n Inkomste wat virtueel verdien word, skep ‘n nuwe sort handle waarvoor daar geen voorsiening gemaak is toe die Inkomste Belastingswetgewing opgestel is. Die inkomste wat verdien word is wel binne die bestek van die Wetgewing. Suid-Afrikaanse inwoners val dus binne die belastingsnet van die Suid-Afrikaanse Inkomste Dienste sonder om die volle implikasies van die belasting te begryp. Van besondere belang is die belastingsaftrekkings wat vir inwoners, wie se inkomste in die virtuele wêreld verdien word, beskikbaar is. Die verskeie aftrekkings beskikbaar in die Suid-Afrikaanse Inkomste Belastingswetgewing maak nie spesifiek voorsiening vir die uitgawes wat aangegaan word terwyl ‘n inkomste in die virtuele wêreld verdien word nie. Suid Afrikaners word duw aan belastingsgevolge blootgestel wat nie ten volle deur die Suid-Afrikaanse Inkomste Dienste, of die algemene publiek verken is nie. Die publiek het leiding in die opsig nodig en die Suid-Afrikaanse Inkomste Dienste benodig verdere navorsing in die verband. Die studie toon dat aftrekkings toegelaat sou word teen belasbare inkomste wat verdien word, deur handel in die virtuele wêreld te dryf. ‘n Algemene formule moet op alle uigawes toegepas word. Kapitale uitgawes moet verder nagevors word vir toepassing op die Wetgewing. Nieteenstaande, wil dit voorkom dat die Wetgewing op nie-kapitale uitgawes wat in die proses van handel dryf in die virtuele wêreld, toegepas kan word. 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: Moodley, T 2011, A critical analysis of the tax deductibility of expenses incurred in virtual worlds by the South African taxpayer, MCom dissertation, University of Pretoria, Pretoria, viewed yymmdd < http://upetd.up.ac.za/thesis/available/etd-03092012-112031 / > F12/4/163/gm / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted

This study investigates the representation of narrative space in the novel and the film of The Return of the King. As the two representations belong to two different mediums, the theories on narrative space in the novel and in the film are examined in order to distinguish between their modes of representation of space. In essence, the theory utilised for the spatial analysis focuses on the content, function and symbolic meaning within spaces, as created by the description of objects, the repetition and accumulation of spatial information, as well as the movement of characters within spaces and the interaction between characters and different spaces. This spatial interaction relates to the events, representations of time and the role of the narrator within the different dimensions of narrated space, that is, concrete and abstract space. The three most significant spaces within the novel and the film, namely Minas Tirith, Mount Doom and Hobbiton form the basis of the analysis, which focuses on the narrative spaces as they are represented. From this study, it becomes clear that there are different levels of meaning embodied within a space: the physical and geographical space, the social space of interaction and the abstract, symbolic space. The significant spaces and their meanings in the novel have been subjected to filmic transformation. Essentially, the spaces in both the novel and the film display the fact that space ultimately influences those events and people who interact with it and vice versa. These spaces thus embody specific meanings, which contribute towards the undertaken journey represented in Tolkien's fantastical, imaginative world. / MA (English), North-West University, Potchefstroom Campus, 2014

This study investigates the representation of narrative space in the novel and the film of The Return of the King. As the two representations belong to two different mediums, the theories on narrative space in the novel and in the film are examined in order to distinguish between their modes of representation of space. In essence, the theory utilised for the spatial analysis focuses on the content, function and symbolic meaning within spaces, as created by the description of objects, the repetition and accumulation of spatial information, as well as the movement of characters within spaces and the interaction between characters and different spaces. This spatial interaction relates to the events, representations of time and the role of the narrator within the different dimensions of narrated space, that is, concrete and abstract space. The three most significant spaces within the novel and the film, namely Minas Tirith, Mount Doom and Hobbiton form the basis of the analysis, which focuses on the narrative spaces as they are represented. From this study, it becomes clear that there are different levels of meaning embodied within a space: the physical and geographical space, the social space of interaction and the abstract, symbolic space. The significant spaces and their meanings in the novel have been subjected to filmic transformation. Essentially, the spaces in both the novel and the film display the fact that space ultimately influences those events and people who interact with it and vice versa. These spaces thus embody specific meanings, which contribute towards the undertaken journey represented in Tolkien's fantastical, imaginative world. / MA (English), North-West University, Potchefstroom Campus, 2014

In this dissertation I argue that invisible characters, as they appear in Paul Auster’s novels, serve a very specific function within the interpretative framework of a text and that they should be considered to play a functional role, in order to arrive at a more holistic interpretation of the text and a more accurate analysis of said texts. I argue that Auster knowingly includes these characters in his novels as part of his narrative technique, in order for them to serve specific functions and to contribute to the structure of postmodern fiction. I make use of a contextualized close reading of five of Auster’s novels and attempt a hermeneutic interpretation of these novels to arrive at a hermeneutic circle when combining these novels into an integrated whole, individual, work of fiction. Certain parallels can be drawn between Auster’s various novels and these parallels contribute to the various motifs and themes found throughout his work. The importance of space in Auster’s novels is also highlighted with emphasis on liminality which serves as an instigator for transgression to occur between different fictive worlds. / Thesis (MA (English))--North-West University, Potchefstroom Campus, 2013.

In this dissertation I argue that invisible characters, as they appear in Paul Auster’s novels, serve a very specific function within the interpretative framework of a text and that they should be considered to play a functional role, in order to arrive at a more holistic interpretation of the text and a more accurate analysis of said texts. I argue that Auster knowingly includes these characters in his novels as part of his narrative technique, in order for them to serve specific functions and to contribute to the structure of postmodern fiction. I make use of a contextualized close reading of five of Auster’s novels and attempt a hermeneutic interpretation of these novels to arrive at a hermeneutic circle when combining these novels into an integrated whole, individual, work of fiction. Certain parallels can be drawn between Auster’s various novels and these parallels contribute to the various motifs and themes found throughout his work. The importance of space in Auster’s novels is also highlighted with emphasis on liminality which serves as an instigator for transgression to occur between different fictive worlds. / Thesis (MA (English))--North-West University, Potchefstroom Campus, 2013.