Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 1288 for “"shares"”.
-
Public offer of shares
… into and analyse the concept 'public offer of shares·. Our present Companies Act provides that no person shall offer any shares to the public otherwise than in accordance with the provisions of the Act. The provisions thereof prescribe that no shares shall be offered to the public unless there …
-
The stochastic approach to future shares
The traditional deterministic definitions of actuarial future values and Ramsay's stochastic definitions are discussed. A modification of Ramsay's definitions is proposed and an application to life insurance reserves is suggested.
-
Conversion of shares: the tax implications
… of declining turnover and profits. Preference shares held in many target companies are as a result being converted into ordinary shares to relieve pressure on the target companies by removing the obligation to pay preference dividends. This paper considers the capital gains tax consequences of …
-
Conversion of shares: the tax implications
… of declining turnover and profits. Preference shares held in many target companies are as a result being converted into ordinary shares to relieve pressure on the target companies by removing the obligation to pay preference dividends. This paper considers the capital gains tax consequences of …
-
Dueling shares: comparative EU-US corporate governance practices
… and how the EU and US have approached dual-class shares and the one share-one vote principle in different manners. The EU and US have become thought leaders in security regulation and installing methods of best practice into their laws and corporate governance guidance. However, the EU and US have …
-
A Labor Ratio: A Measure of Distributive Shares, 1929-1973
Made available in DSpace on 2014-12-14T06:05:57Z (GMT). No. of bitstreams: 1 7709122.pdf: 7390872 bytes, checksum: 0359649794a4c16dec5c81eead79fed2 (MD5) Previous issue date: 1976
-
Housing Mutual Equity Shares (HOMES) : a residential appreciation investment vehicle
… residences. Named Housing Mutual Equity Shares (HOMES), this new investment vehicle resolves housing affordability issues for potential homeowners and provides attractive risk-adjusted rates of return for investors. The reader is first given an in-depth analysis of the demand for housing …
-
Incomplete company law reform : the treasury shares question in South Africa
… in company law is the phenomenon of treasury shares. Their complex nature coupled with the risks attached to their use has rendered them problematic and unnecessary in modern company law. Refuting arguments stated against the use of treasury shares, this paper aims to build a case for the …
-
A multivariate analysis of shares listed on the Johannesburg Stock Exchange
… two separate classificatory problems concerning shares listed on the Johannesburg Stock Exchange. In Chapter 1 the two techniques and two classificatory problems are introduced and their context within the general structure of portfolio theory is explained. Chapter 2 gives a theoretical overview …
-
Attention To Retention: The Informativeness Of Insider's Decision to Retain Shares
… show that corporate insiders’ decision to retain shares is pervasive and informative about future firm performance. Insiders file Form 144 with the US Securities and Exchange Commission to report their intention to introduce unregistered stock into their company’s public float. However, the form …
-
More Value From the Same Fish: Catch Shares, Fishing Behavior, and Revenues
… fish and how rights-based policies such as catch shares interact with fishing behaviors and markets.</p><p>This dissertation--and the larger body of ongoing work from which these chapters are drawn--addresses this broad question through a series of specific ones: Do the theoretical underpinnings …
-
Are South African directors able to earn abnormal returns by trading in their companies shares?
… abnormal returns by trading in their companies' shares. An event study methodology was used based on the Capital Asset Pricing Model for director's trades during the period 2009 to 20 12. The results suggest sales transactions are associated with a greater market reaction than purchases. A better …
-
The income tax consequences of the clawback of shares in the context of employee share schemes
… the income tax consequences of the clawback of shares awarded in terms of employee share schemes in South Africa in terms of the Income Tax Act 58 of 1962 as amended (“the ITA”). The dissertation first examines how section 8C of the ITA would apply in the context of clawback, and concludes that …
-
Income inequality and mitigation burdens: An examination of climate mitigation fair shares for South African households
… fair intra-national household mitigation shares in South Africa considering the principle of CBDR/RC, and the policy implications of achieving equitable mitigation action. Emulating a study by Arndt et al (2013), an energy-integrated supply-use table (SUT) model is used to examine embodied …
-
The effects and influences of South African taxation on the valuation of company shares, business interests and other assets
This document has been prepared in two parts. The first part deals with some basic aspects of valuations and the major aspects of taxation which should be borne in mind by a valuer. The second part, which commences on page 102, is a compendium of brief comment on tax matters and tax cases which may …
-
Examination of capital structure impact on profitability and share returns: evidence from pharmaceutical and biotech industry on FTSE-all shares index.
This study examines the impact of capital structure on profitability and share returns of quoted pharmaceutical and Bio-Tech on the FTSE All Share index, UK. The empirical test was conducted on 30 companies using a multiple linear regression model with the aid of Excel. Based on a 0.05% significant …
-
Are All Shares Equal? A Measure of Secondary Agency Conflict and an Examination of its Influence on Investor Reactions to Acquisition Announcements
<p>The <em>separation </em>of ownership and control has been established as the source of primary agency conflict between managers and shareholders. The research presented in the chapters that follow explain how the <em>combination </em>of ownership and control also represent a significant problem …
-
A Multidimensional Study of Transit Ridership and Station Mode Shares in the United States: Nonlinear Effects, Data Aggregation, and Post-Pandemic Changes
Understanding the differences among public transit types allows for the development of more targeted policies at both local and regional levels. Examining how the built environment (BE) influences travel behavior (Delclòs-Alió et al.) and assessing data aggregation effects around different transit …
-
Two Essays on the Role of Information in the Interaction between American Depository Receipts and Their Home Shares: Information Transfer and Issuer Decisions
American Depository Receipts (ADRs) represent shares of foreign firms that are issued and traded in the U.S. Since an ADR and its underlying shares represent ownership interest of the same firm, they should be perfect substitutes in a perfect market. However, market imperfections such as …
Page 1 of 65