...C. West; J. Roeleveld Paragraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (the Act’) were inserted to perform the same function as that of section 7, namely to attribute income in cases in which the taxpayer has disposed of that source of income by means of donation...

...C.J. de Villiers Managers can influence the evaluation of their performance by advancing various reasons for or making attributions regarding their financial achievement or the financial achievement of their divisions. In this study, an experimental design is used to determine the effect...