Smith, InaGroenewald, Hettie2008-11-262008-11-262008-11-242008-11-26http://hdl.handle.net/2263/8105Presentation was created with MSPowerPoint 2003 and migrated to pdf using Adobe Distiller.Paper presented to researchers of the Financial and Fiscal Commission on 24 November 2008, Midrand.enUniversity of PretoriaDigital archivesDSpaceOpen access publishingInstitutional repositoriesDigital librariesBibliographical citationsUPSpacePresentation