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Dissertations / Theses on the topic 'Trusts – South Africa'

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Published: 4 June 2021

Last updated: 1 February 2022

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1

Lötter, Therésilda Sieglinde. "The continued viability of the discretionary Inter vivos trust as an instrument for estate planning." Thesis, Rhodes University, 2007. http://hdl.handle.net/10962/d1006148.

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The purpose of this study is to determine whether a discretionary inter vivos trust is still an effective instrument for estate planning. The process of estate planning, the role the trust plays in it and the background to the trust are described. The taxability and tax saving opportunities when the trust are utilised are discussed in the light of the Estate Duty Act, 45 of 1955, the Income Tax Act, 58 of 1962 (including the Eighth Schedule thereof) and the Transfer Duty Act, 40 of 1949. The opinions of tax and legal authorities in articles and relevant case law are also discussed. The impact

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2

Stafford, Rowan Bell. "A legal-comparative study of the interpretation and application of the doctrines of the sham and the alter-ego in the context of South African trust law: the dangers of translocating company law principles into trust law." Thesis, Rhodes University, 2011. http://hdl.handle.net/10962/d1003210.

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This thesis analyses the doctrines of the sham and the alter-ego and their application to the law of trusts in South Africa. Following an initial examination of the historical development of the law of trusts in English law and the principles of equity law, the study focuses on the current legal status of the trust inter vivos in South Africa and the similarities to its English forerunner. The work traces the sham doctrine back to its origins in English law, where the term “sham” was first used in the context of fraud and dishonesty in cases involving matters arising from hire-purchase agreeme

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3

Breetzke, Michael. "The taxation of Real Estate Investment Trusts (REIT) in South Africa." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020001.

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Real Estate Investment Trusts (REIT’s) provide certain benefits for investors as opposed to them directly investing in property. Many countries worldwide have already established tax systems for REIT’s which give natural persons and companies the benefit of not outlaying substantial capital, and provide certain tax dispensations to them. The concept of a REIT is new to South Africa. The vehicles that have been used by investors in the past to invest indirectly in property have been Property Unit Trusts (PUTs) and Property Loan Stock Companies (PLS). These different types of entities have had d

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4

Marais, Madelein. "The taxation of income and expenditure of trusts in South Africa." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9619.

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The use of trusts remains popular in South Africa. Trusts are often perceived to solve all problems but the tax law provisions applicable to trusts are often highly complicated causing the person making use of the trust to be stepping into a minefield. The formation of a trust has for many years been a very popular financial planning tool for various reasons. SARS has been clamping down on trusts and with the introduction of capital gains tax and transfer duty the use of trusts has lost some of its appeal. Trust has however remained a very useful estate planning tool, so useful that the Katz C

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5

Sogoni, Zanele. "The taxation of income and expenditure of trusts in South Africa." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4558.

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For many decades men have made provisions for their illegitimate children and mistresses by using secret trusts ' hiding their embarrassing secrets from their families and friends. Many politicians and other public figures have been known to transfer assets to a trustee to manage in secret in order to avoid conflict of interest. Businesses employ trusts to protect the interests of debenture holders, to manage pension funds and to create employee share purchase and management incentive schemes. Parents set up trusts to preserve funds for their children, others to support a religious or social c

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6

Bain, Craig. "The taxation of trusts in South Africa: Critical analysis of Section 7C." Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29608.

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The purpose of this dissertation was to critically analyse the recently introduced section 7C of the Income Tax Act, 58 of 1962 (ITA) with the aim of determining whether section 7C achieved its stated objective. Although aimed at tax abuse through the use of trusts, the section is a further limitation on trusts, a vehicle that has been affected by numerous legislative amendments over the past couple of decades. The introduction of section 7C of the ITA is directly in line with the existing section 7 as well as international trends including the Base Erosion and Profit Shifting (BEPS) final rep

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7

Naidoo, Loganathan. "An evaluation of the use of testamentary and Inter vivos trusts as estate-planning vehicles and the development of holistic estate-planning models involving the use of these trusts." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008100.

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Trusts are subject to multiple fOl1lls of legislative regulation dealing with taxation and governance. Trusts were widely used by planners as taxavoidance shelters. Tax legislation was amended to subject trusts, other than special trusts as defined, to the highest income tax rate of forty percent, in tel1llS of section 5(2) of the Income Tax Act, 58 of 1962. The inter vivos trust is also subject to a wide range of anti-avoidance measures, including those contained in sub-sections (3) to (8) of section 7 of the Income Tax Act and Part X of the Eighth Schedule to the Act, as well as the general

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8

Rahman, Latiefa (nee Manie). "Defining the concept "Fiduciary Duty" in the South African law of trusts." Thesis, University of the Western Cape, 2006. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_7366_1205415700.

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<p>An aspect of the South African law of trusts which has, despite the abovementioned evolution of South African trust law, not been clarified, is the ambit of a trustee's fiduciary duty. This, however, is not only the position in South Africa, but Scotland and, until recently, England as well. It is opined that the &quot<br>fiduciary obligation&quot<br>is a concept in search of a principle. Thus, the aim of the present research was to define this concept in terms of the South African trust law context.</p>

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9

Olaifa, Ayodeji. "The impact of pension fund investments on economic development in South Africa." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1015971.

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Pension fund investments have been under the spotlight lately, particularly on the back of the recent global financial and economic crisis that resulted in a significant reduction in pension fund assets across economies. Increased poverty levels and high financial indebtedness abound, as workers grapple with retrenchments, reduction in retirement benefits and reduced wages. This is causing a re-assessment of investment strategies of pension funds across the globe, and increasing support for the argument that, the traditional equity/government bond asset allocation is out - fashioned in a world

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10

Hirschbeck, Lisa. "Encouraging individual retirement savings in South Africa." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017535.

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Many South Africans may not have adequate retirement savings when they retire and this has the effect of a low income replacement ratio on retirement that may lead to a decrease in the standard of living of the retiree and in extreme cases the retiree becoming dependent on their family and the government. Owing to this trend of no or inadequate retirement savings, South Africa embarked on a retirement reform journey in 2004. The goal of this research is to determine whether the retirement reform mechanisms outlined by National Treasury would encourage individual retirement savings that should

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11

Kotze, Jan Harmse, and Wyk E. Van. "Die invloed van kapitaalwinsbelasting op boedelbeplanning en boedelbelasting en die toepaslikheid van trusts in boedelbeplanning na die inwerkingtreding van Kapitaalwinsbelasting." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/15522.

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Thesis (MAcc)--University of Stellenbosch, 2009.<br>AFRIKAANSE OPSOMMING: Met die bekendstelling van kapitaalwinsbelasting in 2000 was belastingpligtiges en belastingadviseurs bekommerd oor die invloed daarvan op belasting- en boedelbeplanning. Om die volle impak daarvan te verstaan moet die werking van kapitaalwinsbelasting ondersoek word. Paragraaf 10 van die Agste Bylae definieer die belasbare kapitaalwinste vir die jaar van aanslag. Hiervolgens word kapitale winste in die hande van verskillende belastingpligtiges teen verskillende “koerse” belas. In die algemeen word daar na Paragra

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12

Thom, Anna Maria. "Impact of pension funds on stock market development in South Africa and policy implications." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/97299.

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Thesis (MDF)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: Pension funds are large institutional investors in South Africa and hold some of the highest levels of investment, relative to gross domestic product, in the world. The South African stock market is also the largest stock market in Africa. Research has shown that pension funds can play an important role in developing stock markets. This assignment investigated the impact that pension fund investment has had on the development of the South African stock market. This question is particularly relevant in the light of the changing d

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13

Ungerer, Maryke. "Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/11729.

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Includes bibliographical references.<br>In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Inv

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14

Brink, Margaretha Engela. "The performance of South African unit trusts for the period 1984 to 2003." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/16477.

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Thesis (M.Comm.)--Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: Many fund managers who are supposed to have your best interest at heart have become just as greedy, have vested interests and their performance has been mediocre. Until they clean up their act, your best bet is to opt for an index fund, or the type that uses our money to track a stock market index, provided the initial and ongoing costs are low if you invest in shares. A great many funds have been run well and conscientiously. However, it’s often not clear to individuals which ones these are. In the absence of clarity,

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15

Kudanga, Annah. "A critical analysis of the financial regulation of private equity investments in South Africa." Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/4768.

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Magister Legum - LLM<br>Private equity is a critical vehicle of entrepreneurship development that is essential in reducing unemployment and boosting the economic growth of South Africa. There has, however, been a decline in private equity investment (PEI) activity in South Africa compared to the 2006-2007 peak and seed capital by venture capitalists has been affected the most. This has been attributed to a number of factors mainly related to financial and tax regulation. This study critically reviews the financial regulation of the PEIs in South Africa with a view to elucidating potential pitf

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16

Brand, Hugo. "Die voorbereiding tot aftreebeplanning binne plaaslike owerhede." Thesis, Cape Technikon, 1999. http://hdl.handle.net/20.500.11838/2083.

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Thesis (MTech (Human Resource Management))--Cape Technikon, 1999.<br>Although retirement planning is well known in most South African organizations it is an aspect that enjoys a low priority in the majority of organisations resulting in weak and insufficient retirement planning. The aforementioned together with a lack of sufficient retirement planning preparation within local authorities often leads to the formation of an incorrect perception when individuals retire. Aspects affecting retirement planning include the continued high inflation rate, affirmative action, political and econom

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17

Makatsane, Ntseno P. "A performance comparison of specialised (industrial) and non-specialised real estate investment trusts in South Africa." Master's thesis, Faculty of Engineering and the Built Environment, 2018. http://hdl.handle.net/11427/30049.

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There is a belief that anything that is specialised tends to outperform the diversified counterparts and this study investigates if this proposition applies in the property industry, specifically the REIT (Real Estate Investment Trust) market in South Africa (SA). The norm is to apply a quantitative methodology when assessing performance but this study follows a qualitative approach in comparing the overall performance between specialised and diversified REITs in SA using non-quantitative metrics. A mix of specialised and diversified REITs in SA were sampled and a multiple case study analysis

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18

Ehlers, Anton. "Die geskiedenis van die trustmaatskappye en eksekuteurskamers van Boland Bank Beperk tot 1971." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/52776.

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Dissertation (PhD)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The history of the trust companies and boards of executors of Boland Bank Limited represents a case study of the process through which these rural institutions, as part of the broader trust movement in South Africa, established themselves as an integral and respected part of the local financial and social structure of the communities in which they operated. It also represents a case study of the pressures to which these local rural trust companies were subjected by the changing South African financial environment of

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19

Pretorius, F. J. (Frederik Johannes). "n Teoretiese en praktiese ondersoek na 'n betroubare en toepaslike boedelbeplanningsmodel." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/50045.

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Thesis (LLM)--University of Stellenbosch, 2004.<br>ENGLISH ABSTRACT: This study deals with a theoretical and practical investigation of the subject discipline of estate planning in order to identify a reliable and appropriate estate planning model. For purposes of this study, the investigation is restricted to the development of such a model in respect of a person within the niche of an average salary earner with the focus on an appropriate financial planning in respect of his death. An investigation is conducted into the basis from which the subject emerged and developed. It is determ

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20

Nel, Ebenhaeser Cornelis. "The Business Trust and its role as an entity in the financial environment." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1020175.

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The trust figure in South Africa has undergone an interesting process of evolution during the last century – from a mere gratuity or private tax evasion tool to a proper family protection, business entity, investment, and structured finance vehicle. Its flexibility and multi-functionality positioned the trust as an ideal legal institution for many innovative ideas in the search for holistic business structures, economic empowerment transactions, general estate planning and risk protection initiatives, and ultimately, its application as financial instrument and structured finance entity. The de

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21

Smit, Barend. "The Markowitz approach to portfolio optimisation and its application in determining the optimal internationally diversified portfolio for a South African investor in unit trusts." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51993.

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Thesis (MBA)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: The purpose of this report is to determine how much international diversification a South African investor should practice in order to minimise his portfolio risk and to maximise his portfolio return. The most recent budget allows the South African investor to invest up to R500 000 in overseas investments. The analysis was performed over the period December 1993 to May 2000 for an investor investing in Investec Guinness Flight unit trusts. Unit trusts were used instead of general indices, because it is a well-known invest

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22

Marx, Erick. "Skenkings aan 'n trust en die daaropvolgende vermindering van die trust se uitstaande leningsrekening : die belasting op kapitaalwinsdilemma." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/20425.

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Thesis (MComm) Stellenbosch University, 2005.<br>AFRIKAANSE OPSOMMING: Wanneer 'n natuurlike persoon (die vereffenaar) besluit om sy of haar groeibates (byvoorbeeld, vaste eiendom of aandele) aan sy of haar familietrust oor te dra, word sodanige bate-oordrag se markwaarde gewoonlik (volgens die mening van die belastingskrywers, Keith Huxham en Phillip Haupt) deur die toestaan van 'n rentevrye leningsrekening aan die trust gefinansier. Die vermindering van die bedoelde uitstaande skuld by wyse van skenkings van die vereffenaar, het met die verordening van belasting op kapitaalwins (BKW)

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Cassiem, Rehana. "The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?" Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12821.

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Includes bibliographical references.<br>This research paper will explore the taxation of the income and expenditure in today’s day and age. We will have an in - depth look into the mechanics of trusts, to ascertain whether they still have a role to fulfil in estate planning. Therefore the paper will first explore the background in trusts in Section A, Section B will deal with how trusts are tax and Section C will try and answer why trusts are still popular amidst the unfavourable changes in recent legislation.

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Mbedzi, Ndivhuhweni Innocent. "A legal analysis on the distribution and payment of the special pensions under the Special Pensions Act, 69 of 1969." Thesis, University of Limpopo, 2013. http://hdl.handle.net/10386/1183.

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Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013<br>The South African government has paid compensation in a form of special pension to individuals who have been exposed to certain types of hardship and suffering caused by the governments or their predecessors. This compensation is described as ‘the appreciation or sense of guilty of society towards those people on whom the government has rightfully or wrongfully and at any rate disproportionally inflicted damage’. Government have been prepared to pay compensation to the following persons: former enemies, victims of war, victims of har

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Mangammbi, Mafanywa Jeffrey. "The laws regulating beneficiary funds in South Africa : a critical analysis." Thesis, University of Limpopo (Turfloop Campus), 2013. http://hdl.handle.net/10386/1165.

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Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013<br>This mini-dissertation evaluates the laws regulating beneficiary funds in South Africa. A beneficiary fund is a fund established for the purposes of accepting lump sum death benefits awarded in terms of Section37C of the Pension Funds Act (the Act) to a beneficiary (dependant or nominee) on the death of a member, which are not paid directly to that beneficiary or to a trust nominated by the member, or to the member’s estate or to the guardian’s fund. This replaces the previous payments to trusts and a fund can now only pay to a trust

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Kgatla, Itumeleng Peter. "Social security and retirement reforms in South Africa : prospects and challenges." Thesis, University of Limpopo, Turfloop Campus, 2013. http://hdl.handle.net/10386/1114.

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Thesis (LLM. (Development and Management Law)) -- University of Limpopo, 2013<br>This mini-dissertation discusses South African social security and retirement reforms that will be used as guidelines towards promulgation of the new Pension Funds Act which will incorporate both private and public pensions. These proposals have been highlighted in the Retirement Reform Discussion Paper issued by National Treasury in 2004 and the Social Security and Retirement Reform paper, issued by both National Treasury and Department of Social Development, 2007. Further, the recent discussion papers entitled ‘

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Kruger, Leander. "Comparison of taxation reforms regarding retirement funding between South Africa and the United Kingdom." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18200.

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The purpose of this study was to review the provision of public and private retirement funding in both South Africa and the United Kingdom and the role of taxation in encouraging greater private provision for retirement. The study described the basis of taxation and determination of ‘taxable income’ in each jurisdiction, before addressing the relationship between taxation and retirement funding in each jurisdiction respectively. Both jurisdictions have introduced significant reforms of their systems of retirement funding and these reforms were accordingly addressed in the present research. The

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Philogene, Bianca Robyn. "Change in Corporate debt levels in South Africa from 1994 to 2016." Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30948.

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This paper aims to investigate the change in corporate debt levels in South Africa from 1994 to 2016, included is an analysis of factors that firms take into consideration when determining the company’s capital structure. This study uses data from firms in the Real Estate and REIT, Travel and Leisure and Construction and Materials sectors listed on the Johannesburg Stock Exchange (JSE). Four different leverage measures are used to determine the change in capital structure for the period under review, as well as six of the most commonly used determinants of capital structure. A high level inter

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Matotoka, Motlhatlego Dennis. "Section 37C of the Pension Funds Act, 24 of 1956 : a social security measure to escape destitution." Thesis, University of Limpopo, Turfloop Campus, 2013. http://hdl.handle.net/10386/1102.

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Thesis (LLM. (Labour Law)) -- University of Limpopo, 2013<br>The study will analyse section 37C of the Pension Funds Act, 24 of 1956. This section limits the deceased’s freedom of testate by placing the death benefits and the control of the board of trustees who are tasked to distribute such benefits equitably among the dependants and nominees of the deceased. Section 37C of the Act was enacted to protect dependency by ensuring that the dependants of the deceased are not left in destitute. In order to achieve this, three duties are placed on the board of trustees namely, to identify the depend

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Du, Plessis Izelle. "A South African perspective on some critical issues regarding the OECD model tax convention on income and on capital, with special emphasis on its application to trusts." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/95878.

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Thesis (LLD)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: Trusts are used for a variety of purposes, both in South Africa and abroad. Like so many other entities, trusts often do not function only in one jurisdiction and may therefore be exposed to international double taxation. South Africa, like most other states, enters into bi-lateral double taxation treaties, to limit the effects of international double taxation. Most of these treaties are based on the OECD Model Tax Convention on Income and on Capital (the OECD MTC). The South African trust is a unique creature. It is not based

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Koegelenberg, Frederik Johannes. "Optimal asset allocation for South African pension funds under the revised Regulation 28." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20232.

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Thesis (MComm)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: On 1 July 2011 the revised version of Regulation 28, which governs the South African pension fund industry with regard to investments, took effect. The new version allows for pension funds to invest up to 25 percent compared to 20 percent, in the previous version, of its total investment in foreign assets. The aim of this study is to determine whether it would be optimal for a South African pension fund to invest the full 25 percent of its portfolio in foreign assets. Seven different optimization models are evaluated in

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Ferreira, James Stuart. "An analysis of the risk adjusted returns of active versus passive South African general equity unit trusts during varying economic periods: an individual investor's perspective." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1019753.

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This thesis used the events of the 2007 financial crisis as a means of being able to add to the research already done on South African unit trusts. The objective was to study the risk-adjusted performance of South African general equity unit trusts against the market during the period between 2005 and 2014. This period took into account the bull market preceding the financial crisis, the market crash of 2007 and the subsequent market recovery that followed. Data was obtained online through the I-Net BFA data base and included 161 general equity unit trusts that contained a full data set. In ad

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Kekana, Makabelo Ephraim. "A critical narrative analysis of the deployment of corporate arrangements in the conduct of government employee pension fund." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/5372.

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Thesis (MPA (Public Management and Planning))--University of Stellenbosch, 2010.<br>ENGLISH ABSTRACT: The South African (SA) government is experiencing problems with regard to its service delivery mandate in public institutions. These problems have resulted from a number of factors, such as SA’s history of unequal distribution of resources; the introduction of remedial legislations and programmes when the new government took office in 1994; incorrect implementation of these legislations and programmes with the accompanying departure of skilled managers accompanied by the influx of new an

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Fisher, Hilton. "An Assessment of the state of e-government in South Africa the case of the Government Employees Pension Fund /." Thesis, Pretoria : [s.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-06192006-154208.

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West, Matt. "The feasibility of establishing a diversified hotel property fund on the Johannesburg Stock Exchange." Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50491.

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Thesis (MBA)--Stellenbosch University, 2005.<br>ENGLISH ABSTRACT: This study explores the feasibility of establishing a diversified hotel property fund (DHPF) on the Johannesburg Stock Exchange. To be launched in 2005/2006, the proposed unit trust fund is made up of a diversified portfolio of hotels located throughout South Africa. Research suggests that Hotel Property Funds have traditionally been the most volatile of Real Estate Investment Trusts (REITs) with their share value largely dependent on hotel revenue. However, investing in HPFs and REITs have numerous advantages such as thei

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Boshoff, Septimus Jakobus. "Minimising taxes for South African companies investing into Africa using Mauritius as gateway." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26403.

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Investors constantly seek to secure business ventures and structures that will provide them with the most tax-efficient consequences by utilising loopholes in tax legislation and exploiting them within the legal requirements. With the recent growing interest in the undeveloped markets in Africa, many South African companies aim to invest into Africa in a tax-efficient manner. Mauritius, being a low tax jurisdiction and having a favourable tax treaty network with a large number of African countries, is an attractive choice for South African companies wishing to set up a platform for investing i

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Harding, Mariska. "Importance of adhering to the basic trust idea in the formation and administration of trusts." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26666.

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Hoch, Rowan Andrew. "Persistence of alpha in South African general equity unit trusts." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/28316.

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The ability of active managers to produce consistent benchmark-beating returns is a topic that has been widely debated with increasing interest over the past decade. The majority of previous studies in which persistence of performance is tested consider a fund's ability to maintain its relative ranking over various time periods amongst its peer group. This study adds to the literature by considering the persistence of alpha, where alpha is defined as the out- or under-performance of a market-related benchmark. Persistence of alpha for South African general equity unit trusts is tested over si

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Eddy, Christopher. "Style adjusted performance of South African general equity unit trusts." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/8558.

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Includes bibliographical references.<br>The performance of South African General Equity Unit Trusts is investigated in order to establish if managers are able to add value after adjusting for style exposure. The analysis is performed from January 2003 to December 2012 using three alternative methodologies including unconstrained regressions, returns-based style analysis and return decomposition. The results indicate that the majority of unit trust manager's style adjusted excess return is not statistically different from zero and the performance can be replicated using passive style indices. W

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Grey, James Peter. "Performance and performance persistance in South African General Equity unit trusts, a test of South African market efficiency." Master's thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/10573.

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Includes bibliographical references (leaves 65-70).<br>Over the last four decades academics have been concerned with both the factors effecting individual unit trust performance and whether this performance persists going forward. Whilst persistence in performance is of interest to unit trust investors from a practical perspective, it is also of interest to academics due to its inherent implications for the Efficient Markets Hypothesis (EMH). This study employs South African data based on a sample of 35 General Equity unit trusts over the six year period 1st January 1998 to 31 st December 2003

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Mushonga, Allan. "A sociological analysis of Southern African AIDS Trust's capacity-development model in responding to HIV and AIDS." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013261.

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The issues of capacity and capacity development in the response to HIV and AIDS is a topic of intense academic interest and is on the agenda of development practitioners, particularly as these issues are linked to community HIV and AIDS competence and sustainability of civil society organisations and community capacity. The capacity development model of the Southern African AIDS Trust is one of the more illuminating examples of capacity development of civil society organisations for the enhancement of community HIV and AIDS competence in southern Africa. The thesis examines the conceptualisati

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Goldin, Jaqui. "Trust and transformation in the water sector in South Africa." Thesis, University of Cape Town, 2005. http://hdl.handle.net/11427/6690.

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Water policy under the 1956 Water Act actively discouraged participation and water was managed centrally. The principles enshrined in the National Water Act (no 36 of 1998), designed in line with international sustainable development goals that actively encourage participation of a wide range of stakeholders operating closest to the resources that are being used, require a shift from governing through direct controls to governance where the state interacts with a wide range of interest groups. Although policy seemingly embraces a new water management paradigm, the old is being resurrected with

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Collinet, Lance. "Characterising persistence of performance amongst South African general equity unit trusts." Master's thesis, University of Cape Town, 2001. http://hdl.handle.net/11427/10290.

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Bibliography: leaves 104-112.<br>This study analyses the relative performance of general equity unit trusts from 1980 to 1999, using a database that has been verified for accuracy and is free of survivorship bias. It characterises the behaviour of performance persistence in order to explain the conflicting results of previous persistence studies and to provide a framework for further research into the causes of persistence. This research shows that the relationship between past and future performance rankings is positive, but weak. The results of persistence studies are highly sensitive to the

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Robertson, M. "Identifying and correcting misclassified South African equity trusts using style analysis." Master's thesis, University of Cape Town, 1999. http://hdl.handle.net/11427/9944.

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Bibliography: leaves 116-123.<br>The concept of style analysis is rapidly spreading in the money management business. In addition to it's use in the areas of benchmarking, portfolio structuring, risk control and performance attribution, style analysis has also been shown to be a powerful tool for identifying and evaluating the groupings and classification of investment portfolios. This study is based on an iterative application of William Sharpe's technique of returns-based style analysis. In essence the technique is used to create purified unit trust style indices in order to verify the exist

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Abramson, Simone Nicole. "Herding behaviour by South African unit trusts in the consumer services sector." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/24999.

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This study examines whether there is herding by general equity unit trusts as investors in the consumer services sector in South Africa. It also investigates whether herding was more prevalent during the financial crisis period in South Africa between 2008 and 2010, than during a non-crisis period. Using a herding measure developed by Lakonishok, Shleifer and Vishny (1992) (LSV), it was found that there was indeed herding behaviour by general equity unit trusts in the consumer services sector. A herding rate (i.e. the proportion of trades by general equity unit trusts in the consumer services

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Manie, Latiefa. "The South African law of trusts with a view to legislative reform." University of the Western Cape, 2016. http://hdl.handle.net/11394/5349.

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Doctor Legum - LLD<br>More than twenty years have passed since the Trust Property Control Act 57 of 1988 came into operation. Although the Act provided context, clarity and regulation in certain areas of trust law, it is apparent that there exists a pressing need to develop statutorily the law of trusts more extensively. To this end, the research has a dual objective: Firstly, to identify those areas of South African trust law that are not currently regulated statutorily but for which, by reason of extensive and, at times, controversial jurisprudential development, such regulation is now essen

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Seekings, Jeremy, Khehla Shubane, and David Simon Simon. "An evaluation of the European community / Kagiso Trust Civic and Advice Centre Programme." Commission of the European Communities, 1993. http://hdl.handle.net/10962/66010.

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This report evaluates the Civic and Advice Centres Programme (CACP) administered by Kagiso Trust (KT) with funds from, primarily, the Commission of the European Communities (CEC). Between 1987 and 1992 over R 13 mn was disbursed through this programme. The authors of this report were appointed by the CEC and KT as consultants in November 1992. This is our final report. This report is the product of an evaluation conducted by the consultants in accordance with Terms of Reference defined by the CEC and KT. As such the report does not necessarily reflect the views or policies of either the CEC or

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Gilmour, Scott. "Institutional herding : evidence from the South African Unit Trust Industry." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51801.

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Thesis (MBA)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: Similar trading patterns, or so-called herding by institutional investors has interested market participants and academics for some time. Recent international research has established empirical evidence of this phenomenon. The context of this study is to observe evidence of herding by institutional investors in the South African Unit Trust Industry during the period December 1991 to September 1999. Furthermore, it investigates possible relationships between institutional herding and other topics of interest. These include

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Andersson, Gustaf, and Nora Lindvall. "Trust and Turnout : An Empirical Study of South African Voters." Thesis, Uppsala universitet, Statistiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352688.

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Scholars have proposed the idea that trust influences individuals’ choice to vote or abstain. However, there is uncertainty about the composition of trust and its effect on voter turnout. The aim of this study is to explore the relationship between interpersonal and institutional trust and voter turnout in South Africa. Examining presently unused data for South Africa from the World Values Survey 2006 through exploratory and confirmatory factor analysis, the argument is advanced that trust is a multidimensional concept that may be modelled by multivariate measurements. A logistic factor score

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"Die besigheidstrust." Thesis, 2015. http://hdl.handle.net/10210/14198.

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