and supply management -- 15. Procurement of capital equipment -- 16. Purchasing services -- 17

instruments, Hedge accounting -- Share capital -- Earnings per share -- Fair value measurement -- Accounting

-- Retirement benefits -- Employees' tax -- Provisional tax -- Special deduction and assessed losses -- Capital

Capital gains tax -- South Africa.

-- Financial instruments -- Hedge accounting -- Share capital -- Earnings per share -- Fair value measurement

severance benefits -- Companies -- Farmers -- Fringe benefits -- Non-residents -- Capital gains tax

1. Value-Added Tax (VAT) -- 2. Gross income, exemptions and capital gains tax (CGT) -- 3

; Sources of capital for entrepreneurs -- Part 3: Developing the entrepreneurial plan. Legal challenges for

, participation rates, and hours of work -- Labor quality: investing in human capital -- The demand for labor

margins, to return on capital and accounts payable and receivable, from product quality to sales.

Capital gains tax -- South Africa.

-- Investment, time, and capital markets -- Information, market failure, and the role of government -- General