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Faculty of Commerce
Moore, D. 2012. An assessment of style & performance of
SA institutional fund managers. MCom. Supervised by Paul
van Rensburg.
Ngcingwana, T. 2012. Implications of Management Control
Systems for Green Supply Chain Management in South
Africa; a Case Study of a Food Retailer (Woolworths).
MCom. Supervised by Enrico Uliana / Philip De Jager.
Ngwane, A. 2012. Private equity as an asset class in an
institutional portfolio: A South African perspective. MCom.
Supervised by Glen Holman.
Raharison, R. 2012. Derivative usage by listed companies
in Mauritius, Morocco, Tunisia, WAEMU region 2008/2009.
MCom. Supervised by Glen Holman.
Siame, C. 2012. Derivatives usage. MCom. Supervised by
Enrico Uliana.
Thomas, S. 2012. Effects of foreign indices relevant to the
SA market. MCom. Supervised by Darron West.
Varughese, A. 2012. Strategic issues facing the development
of clean development. MCom. Supervised by Glen Holman/
Thomas Gstraunthaler.
Willows, G. 2012. She’s Built For It: Differential Investment
Performance in South Africa Based on Gender. MCom.
Supervised by Darron West.
Master’s degrees in taxation
Bhoobun, D. 2012. Trusts and Tax general anti-avoidance
rules. Does the new GAAR prevent selected common
structured transactions involving the interposition of a
trust? MCom. Supervised by Craig West.
Buckley, R. 2012. Defining a royalty from a South African
perspective for the purposes of the South African Income
Tax Act and the South African application of its Double Tax
Treaty Network. MCom. Supervised by Craig West.
Carpenter, R. 2012. A critical analysis of estate duty,
inheritance tax and capital gain tax for South African and
United Kingdom residents on death. MCom. Supervised by
Jennifer Roeleveld.
Chivaura, E. 2012. The taxation of short term insurers.
MCom. Supervised by Darron West.
Glendining, D. 2012. An investigation into the leakage factor,
in respect of the accretion of employer's and employee's
contributions to retirement savings, compounded, over an
employee's working career, in the private sector. MCom.
Supervised by Jennifer Roeleveld.
Jacobs, A. 2012. The tax deductibility of contingent
liabilities transferred in the sale of a going concern. MCom.
Supervised by Peter Cramer.
Koeleman, M. 2012. A critical review of the South African
Headquarter Company regime in light of its stated objective
of attracting foreign investment. MCom. Supervised by
Craig West.
Marais, A. 2012. Simulation discussed: Tax avoidance in the
common law. MCom.Supervised by Jennifer Roeleveld.
Olivier, A. 2012. An exploration and critical analysis of the
plastic bag levy, the fuel levy and the carbon tax on new
vehicles, in order to understand the purpose and effects of
their implementation.
MCom. Supervised by Peter Cramer.
Parsons, S. 2012. The taxation of financial instruments. Is the
Australian model for the taxation of financial instruments a
desirable alternative for South Africa? MCom. Supervised
by Jennifer Roeleveld.
Van der Mescht, E. 2012. Limited interest in property: An
overview of limited interests in property with particular
reference to the taxation of usufructs and more specifically
the capital gains tax effects on disposal for individuals and
for Trusts. MCom.Supervised by Jennifer Roeleveld.
Van Wijk, A. 2012. Whether tax incentives to stimulate
foreign direct investment for manufacturing in the SADC
region is an indicator of harmful tax competition. MCom.
Supervised by Craig West.
Wheeler, T. 2012. An in depth analysis of the development
of the taxation of co-operatives in South Africa and whether
this aligns with economic purpose. MCom. Supervised by
Jennifer Roeleveld.