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Lizelle Calitz,Linda van Zyl
AbstractSection 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of ...
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A. H. Nelmapius,C. Boshoff,A. P. Calitz,B. R. Klemz
AbstractThe Internet has the potential (through enormous computing and data processing capabilities and the overcoming of the physical retail constraints of limited time and space) to change the way that modern-day business is being conducted. The potent...
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C. B. Calitz,E. V.D.M. Smit
AbstractIn the literature on forecasting, consensus has been reached about improved forecasting accuracy brought about by the combination of two or more forecasts for a given variable. No consensus, however, exists about the exact way in which the variou...
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