Tax https://news.nwu.ac.za/ en Herman van Dyk https://news.nwu.ac.za/experts/herman-van-dyk <span>Herman van Dyk</span> <span><span lang="" about="/user/32504" typeof="schema:Person" property="schema:name" datatype="">BELINDA BANTHAM</span></span> <span>Wed, 10/24/2018 - 10:24</span> <div class="field field--name-field-field-of-expertise field--type-entity-reference field--label-hidden field--items"> <div class="field--item"><a href="/taxonomy/term/1174" hreflang="en">Tax</a></div> </div> <div class="field field--name-field-person-s-title field--type-list-string field--label-hidden field--item">Mr</div> <div class="field field--name-field-job-title field--type-entity-reference field--label-hidden field--item">Senior Lecturer</div> <div class="field field--name-field-name-surname field--type-string field--label-hidden field--item">Herman</div> <div class="field field--name-field-surname field--type-string field--label-hidden field--item">van Dyk</div> <div class="field field--name-field-other-experts-from field--type-entity-reference field--label-above"> <div class="field--label">Other experts from</div> <div class="field--item"><a href="/taxonomy/term/1279" hreflang="en">School of Accounting Sciences</a></div> </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Herman van Dyk is a Chartered Accountant (South Africa), Associate Chartered Accountant (England and Wales) and a Master Tax Practitioner (SA). He holds a Master of Commerce cum laude in South African and International Taxation (North-West University) and his dissertation entitled “Grounds for allowing a tax deduction for employee share incentives” received the award for best dissertation.</p> <p> </p> <p>Herman lectures taxation to postgraduate chartered accountancy and master’s students. He serves on the National Tax Operations Committee and Central Region Tax Committee of the South African Institute of Chartered Accountants (SAICA). He has several accredited journal article publications to his credit. He has also contributed to SILKE: South African Income Tax (Student Edition).</p> </div> <div class="field field--name-field-other-experts-in field--type-entity-reference field--label-above"> <div class="field--label">Other experts in</div> <div class="field--item"><a href="/taxonomy/term/1578" hreflang="en">Accounting</a></div> </div> <div class="field field--name-field-visit-fsd field--type-entity-reference field--label-above"> <div class="field--label">Visit</div> <div class="field--item"><a href="/taxonomy/term/1423" hreflang="en">Faculty of Economic and Management Sciences</a></div> </div> <div class="field field--name-field-physical-address field--type-text-long field--label-inline"> <div class="field--label">Physical Address</div> <div class="field--item"><p>Office 101, Building E5, Potchefstroom Campus</p> </div> </div> <div class="field field--name-field-telephone-number field--type-string field--label-inline"> <div class="field--label">Telephone Number</div> <div class="field--item">018 299 1451</div> </div> <div class="field field--name-field-cellphone field--type-string field--label-inline"> <div class="field--label">Cellphone Number</div> <div class="field--item">082 8773856</div> </div> <div class="field field--name-field-e-mail-main field--type-email field--label-inline"> <div class="field--label">E-mail</div> <div class="field--item">herman.vandyk@nwu.ac.za</div> </div> <div class="field field--name-field-image field--type-image field--label-hidden field--item"> <img src="/sites/news.nwu.ac.za/files/files/experts/Herman%202.png" width="192" height="224" alt="" typeof="foaf:Image" class="img-responsive" /> </div> <div class="field field--name-field-photo-caption field--type-string field--label-hidden field--item">Mr Herman van Dyk</div> Wed, 24 Oct 2018 08:24:31 +0000 BELINDA BANTHAM 24279 at https://news.nwu.ac.za Joani Volschenk https://news.nwu.ac.za/experts/joani-dahms <span>Joani Volschenk</span> <span><span lang="" about="/user/32504" typeof="schema:Person" property="schema:name" datatype="">BELINDA BANTHAM</span></span> <span>Wed, 09/19/2018 - 11:29</span> <div class="field field--name-field-field-of-expertise field--type-entity-reference field--label-hidden field--items"> <div class="field--item"><a href="/taxonomy/term/2016" hreflang="en">Accounting</a></div> <div class="field--item"><a href="/taxonomy/term/1174" hreflang="en">Tax</a></div> </div> <div class="field field--name-field-person-s-title field--type-list-string field--label-hidden field--item">Ms</div> <div class="field field--name-field-job-title field--type-entity-reference field--label-hidden field--item">Senior Lecturer</div> <div class="field field--name-field-name-surname field--type-string field--label-hidden field--item">Joani</div> <div class="field field--name-field-surname field--type-string field--label-hidden field--item">Volschenk</div> <div class="field field--name-field-other-experts-from field--type-entity-reference field--label-above"> <div class="field--label">Other experts from</div> <div class="field--item"><a href="/taxonomy/term/1275" hreflang="en">Faculty of Economic and Management Sciences</a></div> </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Joani completed her honours in B.Com Charted Accountancy in 2009 at the North West University (NWU) – Potchefstroom Campus. She completed her articles in 2012 at Ernst &amp; Young (EY). Joani specialised for two and a half years in Corporate Tax at EY. She completed her Master’s degree in Taxation (Financing South Africa’s National Health Insurance: The impact on the taxpayer) during 2014 at the NWU – Potchefstroom Campus. Joani became a senior lecturer on 1 June 2015 at NWU – Vaal Campus. She lectured Financial Management during 2015 and is currently teaching Taxation. She was part of the Initial Test of Competence (ITC) examination marking from 2016 to 2018. Joani delivered guest lectures in 2015 and 2016 to students of the University of Namibia. She was involved for several years marking examination papers for UNISA. Joani attends and presents at Accountancy-related conferences and published her first article in the International Journal of Economics and Finance studies in 2017. Joani is passionate about teaching and want to make a difference.</p> <p> </p> </div> <div class="field field--name-field-other-experts-in field--type-entity-reference field--label-above"> <div class="field--label">Other experts in</div> <div class="field--item"><a href="/taxonomy/term/1578" hreflang="en">Accounting</a></div> </div> <div class="field field--name-field-physical-address field--type-text-long field--label-inline"> <div class="field--label">Physical Address</div> <div class="field--item"><p><strong><em>Vaal Campus; Building 4; Floor 1; Office 121</em></strong></p> </div> </div> <div class="field field--name-field-telephone-number field--type-string field--label-inline"> <div class="field--label">Telephone Number</div> <div class="field--item">016 910 3404</div> </div> <div class="field field--name-field-e-mail-main field--type-email field--label-inline"> <div class="field--label">E-mail</div> <div class="field--item">20034547@nwu.ac.za</div> </div> <div class="field field--name-field-image field--type-image field--label-hidden field--item"> <img src="/sites/news.nwu.ac.za/files/files/experts/j.png" width="350" height="525" alt="" typeof="foaf:Image" class="img-responsive" /> </div> <div class="field field--name-field-photo-caption field--type-string field--label-hidden field--item">Me Joani Dahms</div> Wed, 19 Sep 2018 09:29:11 +0000 BELINDA BANTHAM 24151 at https://news.nwu.ac.za Ashley Deon Pietersen https://news.nwu.ac.za/experts/ashley-deon-pietersen <span>Ashley Deon Pietersen</span> <span><span lang="" about="/user/32504" typeof="schema:Person" property="schema:name" datatype="">BELINDA BANTHAM</span></span> <span>Mon, 09/17/2018 - 12:58</span> <div class="field field--name-field-field-of-expertise field--type-entity-reference field--label-hidden field--items"> <div class="field--item"><a href="/taxonomy/term/2016" hreflang="en">Accounting</a></div> <div class="field--item"><a href="/taxonomy/term/1174" hreflang="en">Tax</a></div> </div> <div class="field field--name-field-person-s-title field--type-list-string field--label-hidden field--item">Mr</div> <div class="field field--name-field-job-title field--type-entity-reference field--label-hidden field--item">Senior Lecturer</div> <div class="field field--name-field-name-surname field--type-string field--label-hidden field--item">Ashley</div> <div class="field field--name-field-surname field--type-string field--label-hidden field--item">Pietersen</div> <div class="field field--name-field-other-experts-from field--type-entity-reference field--label-above"> <div class="field--label">Other experts from</div> <div class="field--item"><a href="/taxonomy/term/1275" hreflang="en">Faculty of Economic and Management Sciences</a></div> </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>I am Ashley Deon Pietersen and a qualified Professional Accountant (Registered with SAIPA, qualified in 2017). I also did my Masters degree in Taxation and my study was in connection with sin taxed items. I did my articles at BR Rekenmeesters and throughout my three years of articles I have been exposed to a variety of tasks such as: Income Tax Returns of individuals, Companies and Trusts, Value Added Tax, Compiling of financial assets, Attorneys audits and monthly payrolls. </p> <p> </p> </div> <div class="field field--name-field-other-experts-in field--type-entity-reference field--label-above"> <div class="field--label">Other experts in</div> <div class="field--item"><a href="/taxonomy/term/1611" hreflang="en">Tax</a></div> </div> <div class="field field--name-field-physical-address field--type-text-long field--label-inline"> <div class="field--label">Physical Address</div> <div class="field--item"><p><strong>Vanderbijlpark Campus, Building 4, Ground floor, G09</strong></p> </div> </div> <div class="field field--name-field-telephone-number field--type-string field--label-inline"> <div class="field--label">Telephone Number</div> <div class="field--item">016 910 3342</div> </div> <div class="field field--name-field-e-mail-main field--type-email field--label-inline"> <div class="field--label">E-mail</div> <div class="field--item">Ashley.Pietersen@nwu.ac.za</div> </div> <div class="field field--name-field-image field--type-image field--label-hidden field--item"> <img src="/sites/news.nwu.ac.za/files/files/experts/0308-Amore-Hannes_WEB.jpg" width="600" height="900" alt="" typeof="foaf:Image" class="img-responsive" /> </div> <div class="field field--name-field-photo-caption field--type-string field--label-hidden field--item">Ashley Deon Pietersen</div> Mon, 17 Sep 2018 10:58:37 +0000 BELINDA BANTHAM 24105 at https://news.nwu.ac.za Marie Preston https://news.nwu.ac.za/experts/marie-preston <span>Marie Preston</span> <span><span lang="" typeof="schema:Person" property="schema:name" datatype="">Anonymous</span></span> <span>Thu, 06/11/2015 - 09:50</span> <div class="field field--name-field-field-of-expertise field--type-entity-reference field--label-hidden field--items"> <div class="field--item"><a href="/taxonomy/term/1160" hreflang="en">Property Law</a></div> <div class="field--item"><a href="/taxonomy/term/1172" hreflang="en">Subject Specialist</a></div> <div class="field--item"><a href="/taxonomy/term/1174" hreflang="en">Tax</a></div> </div> <div class="field field--name-field-person-s-title field--type-list-string field--label-hidden field--item">Ms</div> <div class="field field--name-field-job-title field--type-entity-reference field--label-hidden field--item">Senior Lecturer</div> <div class="field field--name-field-name-surname field--type-string field--label-hidden field--item">Marie</div> <div class="field field--name-field-surname field--type-string field--label-hidden field--item">Preston</div> <div class="field field--name-field-other-experts-from field--type-entity-reference field--label-above"> <div class="field--label">Other experts from</div> <div class="field--item"><a href="/taxonomy/term/1279" hreflang="en">School of Accounting Sciences</a></div> </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h2>Research in the field of Teaching and Learning:</h2> <p>My research career started in 2012 when I conducted research in collaboration with Mrs Veruschka Perlser-Carstens and Mr Andre Swart (both from the School of Accounting Sciences), on student performance in subjects such as Commercial Law, Auditing and Taxation. We presented a research paper at the 2012 Conference of the <a href="http://www.saaa.org.za/" target="_blank">South African Accounting Association</a> in this regard. The title of the paper was: <em>“Factors associated with student performance in commercial law and auditing: An empirical study at the North-West University, Vanderbijlpark Campus”</em>.</p> <h2>Incorporating games into the teaching and learning environment:</h2> <p>The above mentioned study gave way to two new collaborative research projects - one of the which was the development of a basic board game in an effort to help students with their studies in the pre-identified modules (Commercial Law, Auditing and Taxation). The impact of the board game on academic performance - together with our findings, were presented at the 6th Annual Teaching Practice &amp; Didactics Symposium held in October 2013. The title of the research paper was: <em>“Let’s play: Incorporating games into the teaching and learning environment to enhance pervasive skills of accounting students”</em>. Another paper with further findings and statistical data - which related to the research conducted on the board game, was presented at the <a href="http://www.nwu.ac.za/content/sotl-conference-2013" target="_blank">NWU SoTL Conference </a>in November 2013. The title of the research paper was: "<em>Get Your Game On: Lecturer designed games for accounting students to enhance participation and direct learning of entrepreneurial law, tax and auditing modules”.</em></p> <h2>The effect on academic performance when teaching students in their second or third language </h2> <p>Another research project which I conducted focused on the effect on academic performance when students are taught in their second or third language. During November 2014, I presented my first solo paper at the international conference of the <a href="http://www.olptj.com/Conferences" target="_blank">Institute for Business and Social Dynamics</a> - International Academic Conference on Business and Social Sciences. The title of my paper was: <em>"The influence of teaching high school learners and university taxation students in their second or third language on their academic performance."</em></p> <h2>Research into Law - with specific reference to Taxation and Deceased Estates</h2> <p>Other fields of interest are Taxation and Deceased Estates. I have completed my Master's studies in Law (LL.M) at the North-West University  in 2015, within the field of Estate Law. The modules completed all have linkages with Estate Planning. I submitted - as part of the degree, a mini-dissertation with the title <em>“Interest-free loans or low-Interest loans and estate planning: Life after Brummeria”</em>. For this mini-dissertation the influence of tax law on the use of interest-free and low-interest loans in estate planning was researched. I also included a practical chapter on how estate plans can be structured to incorporate these types of loans with the minimum tax implication for the estate planner.</p> <h2>Current research foci</h2> <p>Currently I am conducting research together with two honours students on the <em>in duplum </em>rule and its application in Tax Law. </p> </div> <div class="field field--name-field-other-experts-in field--type-entity-reference field--label-above"> <div class="field--label">Other experts in</div> <div class="field--item"><a href="/taxonomy/term/1578" hreflang="en">Accounting</a></div> </div> <div class="field field--name-field-visit-fsd field--type-entity-reference field--label-above"> <div class="field--label">Visit</div> <div class="field--item"><a href="/taxonomy/term/1534" hreflang="en">School of Accounting Sciences</a></div> </div> <div class="field field--name-field-visit-f field--type-entity-reference field--label-above"> <div class="field--label">Visit</div> <div class="field--item"><a href="/taxonomy/term/1991" hreflang="en">Economic and Management Sciences</a></div> </div> <div class="field field--name-field-physical-address field--type-text-long field--label-inline"> <div class="field--label">Physical Address</div> <div class="field--item"><p>Ms Marie Preston<br /> Senior Lecturer<br /> School of Accounting Sciences<br /> Faculty of Economic Sciences and Information Technology<br /> Vanderbijlpark Campus<br /> North-West University<br /> 1900</p> <p>PO Box 1174<br /> Vanderbijlpark<br /> 1900</p> </div> </div> <div class="field field--name-field-telephone-number field--type-string field--label-inline"> <div class="field--label">Telephone Number</div> <div class="field--item">+27(0)16 910 3367</div> </div> <div class="field field--name-field-e-mail-main field--type-email field--label-inline"> <div class="field--label">E-mail</div> <div class="field--item">marie.preston@nwu.ac.za</div> </div> <div class="field field--name-field-image field--type-image field--label-hidden field--item"> <img src="/sites/news.nwu.ac.za/files/files/experts/MJ%20Preston.JPG" width="1400" height="930" alt="" typeof="foaf:Image" class="img-responsive" /> </div> <div class="field field--name-field-photo-caption field--type-string field--label-hidden field--item">MJ Preston, expert in Auditing, Taxation, and Commercial Law.</div> Thu, 11 Jun 2015 07:50:23 +0000 Anonymous 20980 at https://news.nwu.ac.za Pieter van der Zwan https://news.nwu.ac.za/experts/pieter-van-der-zwan <span>Pieter van der Zwan</span> <span><span lang="" about="/user/57" typeof="schema:Person" property="schema:name" datatype="">PERTUNIA THULO</span></span> <span>Mon, 08/18/2014 - 15:49</span> <div class="field field--name-field-field-of-expertise field--type-entity-reference field--label-hidden field--items"> <div class="field--item"><a href="/taxonomy/term/1089" hreflang="en">Chartered Accountant</a></div> <div class="field--item"><a href="/taxonomy/term/1174" hreflang="en">Tax</a></div> </div> <div class="field field--name-field-person-s-title field--type-list-string field--label-hidden field--item">Prof</div> <div class="field field--name-field-job-title field--type-entity-reference field--label-hidden field--item">Professor</div> <div class="field field--name-field-name-surname field--type-string field--label-hidden field--item">Pieter </div> <div class="field field--name-field-surname field--type-string field--label-hidden field--item">Van der Zwan</div> <div class="field field--name-field-other-experts-from field--type-entity-reference field--label-above"> <div class="field--label">Other experts from</div> <div class="field--item"><a href="/taxonomy/term/1279" hreflang="en">School of Accounting Sciences</a></div> </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p>Pieter is an associate professor in the Taxation programme at the NWU. He is responsible for the Mcom Taxation degree.</p> </div> <div class="field field--name-field-other-experts-in field--type-entity-reference field--label-above"> <div class="field--label">Other experts in</div> <div class="field--item"><a href="/taxonomy/term/1611" hreflang="en">Tax</a></div> </div> <div class="field field--name-field-physical-address field--type-text-long field--label-inline"> <div class="field--label">Physical Address</div> <div class="field--item"><p><strong>Prof. P. VAn der Zwan</strong></p> <p>Associate professor / Programme leader : Taxation<br /><em>School of Accounting Sciences</em></p> <p>Potchefstroom Campus</p> <p>North-West University</p> </div> </div> <div class="field field--name-field-telephone-number field--type-string field--label-inline"> <div class="field--label">Telephone Number</div> <div class="field--item">(018) 299 1378</div> </div> <div class="field field--name-field-fax field--type-string field--label-inline"> <div class="field--label">Fax</div> <div class="field--item">(018) 299 1426</div> </div> <div class="field field--name-field-e-mail-main field--type-email field--label-inline"> <div class="field--label">E-mail</div> <div class="field--item">Pieter.VanderZwan@nwu.ac.za</div> </div> <div class="field field--name-field-image field--type-image field--label-hidden field--item"> <img src="/sites/news.nwu.ac.za/files/files/experts/Mnr%20P%20van%20der%20Zwan.jpg" width="2184" height="3384" alt="" typeof="foaf:Image" class="img-responsive" /> </div> <div class="field field--name-field-photo-caption field--type-string field--label-hidden field--item">Pieter van der Zwan, associate professor in the Taxation programme </div> Mon, 18 Aug 2014 13:49:01 +0000 PERTUNIA THULO 19993 at https://news.nwu.ac.za Riaan Rossouw https://news.nwu.ac.za/experts/riaan-rossouw <span>Riaan Rossouw</span> <span><span lang="" about="/user/57" typeof="schema:Person" property="schema:name" datatype="">PERTUNIA THULO</span></span> <span>Mon, 08/18/2014 - 15:26</span> <div class="field field--name-field-field-of-expertise field--type-entity-reference field--label-hidden field--items"> <div class="field--item"><a href="/taxonomy/term/1095" hreflang="en">Economics</a></div> <div class="field--item"><a href="/taxonomy/term/1174" hreflang="en">Tax</a></div> <div class="field--item"><a href="/taxonomy/term/1180" hreflang="en">Tourism Management and Economics</a></div> </div> <div class="field field--name-field-person-s-title field--type-list-string field--label-hidden field--item">Prof</div> <div class="field field--name-field-job-title field--type-entity-reference field--label-hidden field--item">Professor</div> <div class="field field--name-field-name-surname field--type-string field--label-hidden field--item">Riaan </div> <div class="field field--name-field-surname field--type-string field--label-hidden field--item">Rossouw</div> <div class="field field--name-field-other-experts-from field--type-entity-reference field--label-above"> <div class="field--label">Other experts from</div> <div class="field--item"><a href="/taxonomy/term/1275" hreflang="en">Faculty of Economic and Management Sciences</a></div> </div> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><p class="rtejustify">Riaan is a micro-economist with more than ten years consulting, research and teaching experience. He is currently associate professor in the School of Economics at the North-West University’s Potchefstroom Campus. He has wide-ranging knowledge in most economic sectors as well as economic development as a whole.<br /><br /> His research interests include social and economic dimensions of inequality and applied/computable general equilibrium modelling, particularly as applied to the African (and South African) context, with a special focus on regional disparities, labour markets, fiscal reform, tourism economics, energy policy, decision support systems, development planning and international trade. He has carried out consultancy work for various industries (both local and international), from governmental departments, financial institutions, private manufacturing concerns and international organisations, through to real economy institutions such as mining houses, freight transport companies and utility providers.<br /><br /> He has much field experience in Southern Africa, and has taught both students and development practitioners.</p> </div> <div class="field field--name-field-other-experts-in field--type-entity-reference field--label-above"> <div class="field--label">Other experts in</div> <div class="field--item"><a href="/taxonomy/term/1342" hreflang="en">Economics</a></div> </div> <div class="field field--name-field-url-google-scholar field--type-link field--label-hidden field--item"><a href="https://scholar.google.co.za/citations?user=oqkBGUoAAAAJ&amp;hl=en">Google Scholar</a></div> <div class="field field--name-field-visit field--type-entity-reference field--label-above"> <div class="field--label">Visit</div> <div class="field--item"><a href="/taxonomy/term/1352" hreflang="en">Trade and Development (TRADE)</a></div> </div> <div class="field field--name-field-visit-fsd field--type-entity-reference field--label-above"> <div class="field--label">Visit</div> <div class="field--item"><a href="/taxonomy/term/1507" hreflang="en">School of Economic Sciences</a></div> </div> <div class="field field--name-field-visit-f field--type-entity-reference field--label-above"> <div class="field--label">Visit</div> <div class="field--item"><a href="/taxonomy/term/1991" hreflang="en">Economic and Management Sciences</a></div> </div> <div class="field field--name-field-physical-address field--type-text-long field--label-inline"> <div class="field--label">Physical Address</div> <div class="field--item"><p>PROF. R ROSSOUW<br /> Associate professor : TRADE RESEARCH NICHE AREA<br /> School of Economics<br /> Potchefstroom Campus<br /> North-West University</p> </div> </div> <div class="field field--name-field-telephone-number field--type-string field--label-inline"> <div class="field--label">Telephone Number</div> <div class="field--item">(018) 299 1347</div> </div> <div class="field field--name-field-fax field--type-string field--label-inline"> <div class="field--label">Fax</div> <div class="field--item">(018) 299 1398</div> </div> <div class="field field--name-field-e-mail-main field--type-email field--label-inline"> <div class="field--label">E-mail</div> <div class="field--item">riaan.rossouw@nwu.ac.za</div> </div> <div class="field field--name-field-image field--type-image field--label-hidden field--item"> <img src="/sites/news.nwu.ac.za/files/files/experts/phpThumb_generated_thumbnailjpg_1_0.jpg" width="380" height="600" alt="" typeof="foaf:Image" class="img-responsive" /> </div> <div class="field field--name-field-photo-caption field--type-string field--label-hidden field--item">Prof Riaan Rossouw, Micro-economist</div> Mon, 18 Aug 2014 13:26:39 +0000 PERTUNIA THULO 19989 at https://news.nwu.ac.za