Vol. 8, 2008
South African Actuarial Journal 2008 table of contents
Contents 25kb
TAXATION OF LIFE INSURANCE IN SOUTH AFRICA REVISITED
by RJ Clover
ABSTRACT
This paper describes the theoretical framework underlying the four-funds basis for taxing life insurance in South Africa and records the historical steps in the development of the basis from inception to its current form. It goes on to evaluate the basis in its current form and to propose possible changes that should be considered.
taxation of life insurance 158kb
THE EFFECTS OF HIV/AIDS ON MEDICAL SCHEMES IN SOUTH AFRICA
by R da Silva and L Wayburne
ABSTRACT
With the high level of the HIV epidemic in South Africa, medical schemes continue to be at risk. Risk-management strategies need to take into account that the disease is not notifiable and that
there is legislated open enrolment and community rating of contributions, as well as prescribed minimum benefits for HIV/AIDS. As a result, many schemes have introduced HIV disease management and awareness programmes that are aimed at improving the health of HIV-positive beneficiaries and preventing new infections.
This paper provides an analysis of current developments in the medical-scheme industry with respect to HIV/AIDS. For a sample of the medical-scheme membership, HIV prevalence estimates are presented with the associated cost effects. This sample is however not necessarily representative of the medical-scheme population. The intention is therefore to develop a methodology for producing indicative results to inform management decisions. The opportunity to lower costs related to HIV/AIDS through proactive risk management is investigated.
the effects of hiv/aids 346kb
EDITORIAL: ON CHANGING JACKETS
editorial 47kb
ABSTRACTS OF RECENT POSTGRADUATE THESES AND DISSERTATIONS AT SOUTH AFRICAN UNIVERSITIES
abstracts 41kb
ARTICLES IN OTHER JOURNALS
Articles in other journals 61kb
BOOK REVIEW
book review 37kb