Gains Tax (“CGT”) implications of a deferred delivery sale. There are two specific questions on hand; whether the deferred delivery sale results in two disposals for CGT purposes as well as whether the growth in the value of the asset from the date of concluding the sale of the asset until the date of delivery is subject to CGT. Set out below is an analysis and interpretation of the Eighth Schedule of the Income Tax Act 58 of 1962 (“The Act”) in respect of the CGT implications for a so-called deferred
Premium Taxation Contract Tax
HE IMPLICATIONS OF LEGALISING PROSTITUTION IN NAMIBIA By UMUNAVI DESIRE KAMBOUA Submitted in accordance with the requirements for the degree of BACHELORS IN LAW Supervised by: PROFESSOR N.J HORN In the subject Human Rights At the UNIVERSITY OF NAMIBIA This dissertation is submitted in partial fulfilment of the requirement for the award of the Bachelors in Law Degree DECLARATION I‚ Umunavi Desire Kamboua‚ hereby declare that this dissertation titled “The Implications of Legalising
Premium Human rights Prostitution
BANKING SECTOR REFORMS –Implications for Employees By: Mr. Feyi Oluwaremi (B.Sc‚ MBA‚ ACA) ABSTRACT Recent reforms carried out by Sanusi Lamido Sanusi‚ governor of the Central Bank of Nigeria (CBN)‚ in the banking industry appear desirable. The CBN aims at ensuring the stability and soundness of Nigeria’s banking industry within the shortest possible time. However‚ the unintended negative effects of these present reforms of the banking sector on national economy are awful. The
Premium Bank
HONG KONG POLYTECHNIC UNIVERSITY School of Accounting and Finance Intermediate Accounting 1 Assignment The implication of HKFRS 15 Submitted by WU Haoye Student number: 13102758D Word count: 1115 SEM Group: SEM001 Written by William WU (13102758D) The implication of HKFRS 15 Revenue is the gross inflow of economic benefits during the period arising in the course of business of the ordinary activities of the entity‚ other than increases relating to contributions from equity
Premium International Financial Reporting Standards Financial statements
eBAY: Implications of the Web for Future Business Timothy MBA6004 Foundational Skills for Business Leaders Instructor: Pamela Solberg-Tapper INTRODUCTION At first glance looking at eBay today you would never think that it started from a simple‚ comical background. (Hsiao‚ 2014) states‚ “Lacking is the glamour of the hotshot entrepreneurial firm and high-voltage venture capital so commonly seen in other companies that are babies of the dot-com bubble”. EBay ‘s origin begins
Premium Electronic commerce World Wide Web
about a cashless society. With a cashless society in the near future there are many benefits‚ as well‚ as many negative implications. Society without cash will lose the benefits of the most liquid asset in the world. Without cash there would be no instant payments for goods and services. It is important that‚ if society moves toward a cash free economy‚ the benefits must out weigh the negative aspects in the end. There are major social and economic benefits to a cashless society such as reduction
Premium Economics Poverty Investment
Maslow ’s Theory of Hierarchical Needs Copyright 2005 by Charles Brickman We are probably all familiar with Abraham Maslow ’s Theory of Hierarchical Needs; Psychological Needs‚ Safety Needs‚ Belongingness and Love Needs‚ Esteem Needs‚ Need to Know and Understand‚ Aesthetic Needs‚ and Self-Actualization Needs. And we probably all remember that according to Maslow ’s theory‚ needs that are in the lower hierarchy must be at least partially met before a person will try to satisfy higher-level needs
Premium Maslow's hierarchy of needs Abraham Maslow
1.0 Introduction In fact‚ individuals from different cultures behave differently. Consequently‚ it affects the organisations in terms of performance and their ability to implement Human Resource Management (HRM) internationally. Certainly‚ national culture brings some impact on International Human Resource (IHR) policies and strategies. There are several main programmes emerging inside organisations as they globalise. For instance‚ they need to recruit‚ select‚ train and develop a broader
Premium Human resource management Culture Geert Hofstede
ones background‚ environment or location‚ type of personnel‚ and the number of individuals involved. Therefore‚ there have been many theories and principles used in every attempt to combat organized crime (Lyman‚ Potter‚ 2007). * As a modern society‚ organized crime has legitimate and illegal enterprises‚ considered in most cases a social institution. Leadership‚ because defined roles‚ and chains of command. As a social institution‚ organized crime can be seen from a variety of viewpoints‚ in
Premium Federal Bureau of Investigation Police Crime
CRIME AND SOCIETY MODULE ASSIGNMENT ASSIGNMENT: CRITICALLY EXPLORE THE ISSUES IN REGARD TO SERVICE USERS WHO OFFEND WHILE EXPERIENCING DRUG AND/OR ALCOHOL PROBLEMS. ANALYSE AND DISCUSS THE KEY CONCERNS FOR SOCIAL WORKERS ‘FOLLOWING FACULTY CONFIDENTIALITY POLICY‚ I CONFIRM THAT I HAVE ANONYMIZED MY WORK SO THAT THE IDENTITY OF ANY AGENCY OR ORGANISATION AND THE IDENTITY OF ANY PEOPLE SUCH AS SERVICE USERS AND CARERS‚ COLLEAGUES AND MANAGERS ARE CLEARLY ANONYMOUS. I UNDERSTAND THAT FAILURE TO ADHERE
Premium Drug addiction Addiction Drug abuse