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Browsing Masters by Faculty "Faculty of Commerce"

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3-month bond option strategies: an analysis of performance from 1998 to 2010 in the South African market

Author: Ndebele, Ndumiso Date: 2011 Due to the 2008 financial crisis, investors have become more risk averse in investing in equities and have increased their holdings in bonds as they are believed to be less risky. However, South African interest rates have been volatile over ... Read more
‘A beggar has no choice' A Mixed Approach Exploring Blended Finance for Africa's Infrastructure

Author: Wildschutt-Prins, Alvino Date: 2020 The United Nations estimated that to achieve the Sustainable Development Goals globally, they require approximately USD6 trillion per annum, totalling between USD90 to a USD100 trillion of investments needed over the 15 years. African countries ... Read more
A Blockchain-enabled System to enhance Food Traceability in Local Food Supply Chains (FSCs) suitable for Small Co-operatives in South Africa

Author: Kanjere, Julian Date: 2021 Food is vital to human life. Therefore, ensuring its safety as it moves from producer to consumer in food supply chains (FSCs) is essential. This can be achieved through the use of food traceability technology which enables track and trace ... Read more
A comparative analysis of housing policies of Namibia and South Africa

Author: Mathe, Audrin Date: 2018 Both Namibia and South Africa have had mixed success in their housing policies since the advent of democracy in both countries in the 1990s. This paper proceeds from the hypothesis that each country can learn useful lessons from each other ... Read more
A comparative analysis of the foreign tax credit system of South Africa, with specific reference to corporate taxpayers and technical service fees

Author: Allanson, Douglas Date: 2021 The growth in the worldwide services economy combined with an expansion by South African multinational enterprises into the African market has often resulted in increased instances of double taxation for South African corporate taxpayers, as ... Read more
A Comparison Between Break-Even Volatility and Deep Hedging For Option Pricing

Author: Claassen, Quintin Date: 2022 The Black-Scholes (1973) closed-form option pricing approach is underpinned by numerous well-known assumptions (see (Taleb, 1997, pg.110-111) or (Wilmott, 1998, ch.19)), where much attention has been paid in particular to the assumption of ... Read more
A critical analysis as to whether a company is entitled to carry forward assessed losses if such company has traded but has derived no income therefrom

Author: Coetzee, Izak Jacobus Date: 2021 The Income Tax Act No 58 of 1962 provides for tax to be levied on an annual basis (i.e. income and expenditure are generally calculated and determined in respect of a single year of assessment). Section 20(1) makes provision for the possibility ... Read more
A critical analysis of fiscal stability agreements as offered in the tenth schedule of the income tax act for energy companies in South Africa in light of recent oil and gas finds in South Africa

Author: Melapi, Babalwa Melapi Date: 2021 South Africa remains reliant on a number of countries to sustain its energy requirements. The acute shortage and unreliable supply of electricity, requires that South Africa consider other energy sources, more specifically, that it considers ... Read more
A critical analysis of South Africa’s domestic nexus requirements for the taxation of cross-border services

Author: Dunjane, Kate Date: 2019 The taxation of cross-border services has for a long time been a contentious topic of discussion across the international tax arena. The controversy of this debate stems predominantly as a result of the long held notion of the permanent ... Read more
A critical analysis of the legality of retroactive fiscal legislation and the remedies available to taxpayers

Author: De Villiers, Christoff De Wet Date: 2021 ‘Uncertain law also penalizes those anxious to obey it and eventually creates contempt for the law. Uncertain law will thus erode the confidence of taxpayers in the system and their willingness to support and comply with the system.' Retroactive ... Read more
A critical analysis of the recent change to the unilateral foreign employment income tax exemption in South Africa and its cross-border interaction

Author: Africa, Lee-Ann Date: 2021 South Africa is at the forefront of implementing the Multilateral Convention to Implement Tax Treaty Related Measures of the OECD to prevent base erosion and profit shifting (MLI), the Base Erosion and Profit Shifting Project (BEPS) recommendations ... Read more
A critical analysis of the taxation of cross-border service fees in South Africa: Motivation for the reinstatement of the withholding tax on service fees

Author: Xulu, Mbali Date: 2018 South Africa has seen a growth in cross-border services in the last decade. This comes as no surprise since, as early as 2010, the global service sector accounted for approximately 70% of the world’s Gross Domestic Product. Given the magnitude ... Read more
A critical analysis of the taxation of income arising to contractors in relation to the execution of engineering, procurement, construction and installation (‘EPCI') contracts in the oil and gas sector

Author: Smith, Shirlynn Date: 2020 Globally, the past two years have been successful years in oil and gas exploration with discoveries almost doubling those made in 2017.1 Notwithstanding Africa's endowment in vast natural resources, including substantial oil and gas reserves, ... Read more
A critical analysis of whether BEPS Action 1 resolves issues of source taxation

Author: van Der Westhuizen, Werner Date: 2022 The digital economy and the challenges it poses to the international tax arena is a swiftly developing area. This dissertation considers the suggestions released by the OECD Pillar 1 dated January 2020 and the UN Article 12B released in August ... Read more
A critical analysis of whether the current legislated exit tax provisions of South Africa are proportional to the legitimate purpose of those provisions

Author: Botha, Leandi Date: 2018 When a South African taxpayer transfers his/her residence to another tax jurisdiction, exit tax is levied on certain accrued gains on the basis that a termination of residency results in a deemed disposal. This creates a fiction that the ... Read more
A Critical Assessment of the Sustainability of South Africa's Fiscal Policy and Related Institutional Frameworks

Author: Ngewana, Azande Date: 2019 Historically, there are many examples of countries that have had to deal with the unpleasant consequences of economic mismanagement. A recent example is Venezuela, which has imploded into hyperinflation. It is therefore important to consider ... Read more
A decentralised asset registry to expand access to finance for the agricultural sector in South Africa

Author: Mzuku, Kungela Date: 2019 Over 61 percent of Africans are involved in agriculture; of this, only a few have access to financial services catered for their business. To get financial assistance, farmers have to provide sufficient collateral in the form of land, machinery ... Read more
A Design and Short-term Outcome Evaluation of the Commerce Faculty’s First Year Experience Mentoring Programme

Author: Moeketsi, Themba Date: 2018 This dissertation reports on a design and outcome evaluation of the Commerce First Year Experience (FYEM) programme. The FYEM programme is implemented by the Centre of Higher Education Department at the University of Cape Town. The FYEM ... Read more
A Feasibility Study on Using the Blockchain to Build a Credit Register for Individuals Who Do Not Have Access to Traditional Credit Scores

Author: Ortlepp, Bryony Date: 2019 In South Africa and many other countries, credit registers and credit scores are used to determine how much credit a person can get access to, as well as the interest rate which they will be charged. In addition to this, some companies (such ... Read more
A formative evaluation of LPC’s Montessori Preschool Programme

Author: Ubisse, Amosse Francisco Date: 2019 Research shows that early childhood interventions with fidelity to Montessori model generate learner’s outcomes that outperform the traditional model. The evidence is confirmed in developed and in developing countries. This formative evaluation ... Read more

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