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Issue |
Title |
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Vol 9, No 3 (2016) |
Accounting students' experience of an improved strategy of feedback on assessment |
Abstract
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Nerine Stegmann, Marelize Malan |
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Vol 9, No 3 (2016) |
Company determinants of capital structure on the JSE Ltd and the influence of the 2008 financial crisis |
Abstract
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Marise Mouton, Nico Smith |
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Vol 9, No 3 (2016) |
South Africa's economic policies on unemployment: A historical analysis of two decades of transition |
Abstract
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Lorainne Ferreira, Riaan Rossouw |
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Vol 9, No 3 (2016) |
An analysis of the financial reporting compliance of South African public agricultural companies |
Abstract
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Ingrid Baigrie, Danie Coetsee |
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Vol 9, No 3 (2016) |
Restructuring Port Governance in South Africa |
Abstract
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Ayanda Meyiwa, Mihalis Chasomeris |
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Vol 9, No 3 (2016) |
Disaggregated South African household net wealth: A mixed methods approach |
Abstract
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Debbie Scheepers, Bernadene de Clercq |
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Vol 9, No 3 (2016) |
Financial analysis of the South African life insurance sector - An empirical decomposition of economic value added |
Abstract
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Paul Alagidede, Takalani Mangenge |
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Vol 9, No 3 (2016) |
JSE listed companies in the food and drug retail sector: A content analysis of financial statements to determine their primary purpose |
Abstract
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Vanessa Gregory, Mihalis Chasomeris |
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Vol 9, No 3 (2016) |
A bibliometric analysis of the Journal of Economic and Financial Sciences (2007-2016) |
Abstract
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Nicolaas Strydom, Gideon Els |
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Vol 9, No 3 (2016) |
The competitive status of the South African Wheat Industry |
Abstract
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Johannes van der Merwe, Philippus Cloete, Herman van Schalkwyk |
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Vol 9, No 3 (2016) |
Sport consumption patterns in the Eastern Cape: Cricket spectators as sporting univores or omnivores |
Abstract
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Kelcey Brock, Gavin Fraser, Ferdi Botha |
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Vol 9, No 3 (2016) |
Oil Price Shocks and Economic Activity: The Asymmetric Cointegration Approach in South Africa |
Abstract
PDF
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Ntokozo Nzimande, Simiso Msomi |
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Vol 9, No 3 (2016) |
A Hidden Markov Model inference approach to testing the Random Walk Hypothesis: Empirical evidence from the Nigerian Stock Market |
Abstract
PDF
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Edesiri Nkemnole |
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Vol 9, No 2 (2016) |
Fundamental factors influencing returns of shares listed on the Johannesburg Stock Exchange in South Africa |
Abstract
PDF
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Marise Vermeulen |
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Vol 9, No 2 (2016) |
Determining consumers' intention to use unit trusts |
Abstract
PDF
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Chantal Rootman, Janine Krüger |
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Vol 9, No 2 (2016) |
An application of Panzar-Rosse Approach in assessing banking sector competition in Zimbabwe |
Abstract
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Sanderson Abel, Pierre le Roux |
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Vol 9, No 2 (2016) |
Regional Impact of the Global Economic Crisis on the Free State Province in South Africa: A Computable General Equilibrium (CGE) Assessment |
Abstract
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Helene Maisonnave, Jugal Mahabir, Margaret Chitiga, Ramos Mabugu |
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Vol 9, No 2 (2016) |
Emphasising the usefulness of simulations in audit education: Student perceptions at a SAICA-accredited South African university |
Abstract
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Rikus de Villliers |
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Vol 9, No 2 (2016) |
Who are the big trippers? Segmenting tippers based on the size of the tip |
Abstract
PDF
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Melville Saayman |
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Vol 9, No 2 (2016) |
Debt reduction: Indicative factors in classification as a donation for income tax purposes |
Abstract
PDF
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Rudie Nel, Andrea Herron |
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Vol 9, No 2 (2016) |
Cloud computing activities: South African normal tax source determination |
Abstract
PDF
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Rudie Nel, Shene Steenkamp |
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Vol 9, No 2 (2016) |
Working capital management of South African retail firms |
Abstract
PDF
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Elmarie Louw, John Hall, Leon Brümmer |
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Vol 9, No 2 (2016) |
Relevant factors for the suspension of the payment of disputed tax - A comparative analysis |
Abstract
PDF
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Linda van Zyl, Danielle van Wyk |
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Vol 9, No 2 (2016) |
Downside CAPM: The case of South Africa |
Abstract
PDF
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Kwasi Okyere-Boakye, Brandon O’Malley |
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Vol 9, No 2 (2016) |
Convergence towards internal audit effectiveness in the BRICS Countries |
Abstract
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Karin Barac, Philna Coetzee, Marianne van Staden |
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Vol 9, No 2 (2016) |
Individual shareholder activism in South Africa: The case of Theo Botha |
Abstract
PDF
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Suzette Viviers |
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Vol 9, No 2 (2016) |
A comparative analysis of the level of competitiveness of the South African Clothing and Textile Industry |
Abstract
PDF
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Gerhardus van Zyl, Kagiso Matswalela |
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Vol 9, No 2 (2016) |
Are you willing to pay more for the arts? |
Abstract
PDF
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Martinette Kruger, Melville Saayman |
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Vol 9, No 2 (2016) |
The integration of information and information technology in accounting education: Effects on student performance |
Abstract
PDF
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Anne-Marie Eloff |
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Vol 9, No 1 (2016) |
The factors influencing the use of financial planners |
Abstract
PDF
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Bomikazi Zeka, Jasmine Goliath, Xolile Antoni, Riyaadh Lillah |
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Vol 9, No 1 (2016) |
The impact of non-unionised participation platforms on employee productivity in the South African workplace |
Abstract
PDF
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Gerhardus van Zyl |
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Vol 9, No 1 (2016) |
Organic agriculture: The trade-off between financial and non-financial benefits |
Abstract
PDF
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Joset-Jordaan Marais, Riëtte Eiselen |
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Vol 9, No 1 (2016) |
Acceptance of the eletronic method of filing tax returns by South African taxpayers: An exploratory study |
Abstract
PDF
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Raphael W. Jankeeparsad, Thanesha R. Jankeeparsad, Gerhard Nienaber |
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Vol 9, No 1 (2016) |
The flourishing nature of labour brokerage in South Africa: An investigation into the role of employment and performance uncertainty |
Abstract
PDF
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Christie Schoeman, Derick Blaauw |
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Vol 9, No 1 (2016) |
Profiling sectoral risks of foreign direct investment (FDI) in Africa for the first decade of the 21st century |
Abstract
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Zahné Coetzee, Henri Bezuidenhout, Carike Claassen, Ewert Kleynhans |
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Vol 9, No 1 (2016) |
Section 24C: Indicators regarding the certainty of the incurral of future expenditure |
Abstract
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Lizelle Calitz, Linda van Zyl |
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Vol 9, No 1 (2016) |
Assessment of debt counselling services: A case of Gauteng, South Afrca |
Abstract
PDF
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Kgomotso H. Masilo, Johan Marx |
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Vol 9, No 1 (2016) |
Dynamic Capital Structure Adjustment: Which estimator yields consistent and efficient estimates? |
Abstract
PDF
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Vusani Moyo |
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Vol 9, No 1 (2016) |
Cloud computing activities: Guidelines on the South African income tax classification |
Abstract
PDF
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Shené Steenkamp, Rudie Nel |
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Vol 9, No 1 (2016) |
Volatility transmission between money and stock markets: Evidence from a developing financial market |
Abstract
PDF
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Kalu O. Emenike |
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Vol 9, No 1 (2016) |
A test of satisfaction, experience and hours of work as mediators of the relationship between education and informal earnings |
Abstract
PDF
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Chris W. Callaghan |
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Vol 9, No 1 (2016) |
Trade implications of grid emission factors under climate change and the green economy: Comparative study of African and Asian continents |
Abstract
PDF
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Chipo Mukonza, Godwell Nhamo |
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Vol 9, No 1 (2016) |
Capital structure determinants in South Africa: A quantile regression approach |
Abstract
PDF
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Tendai Gwatidzo, Miracle Ntuli, Mthokozisi Mlilo |
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Vol 9, No 1 (2016) |
Value-added tax on imported electronic services: a critical evaluation of the newly enacted South Africa legislation |
Abstract
PDF
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Liza Coetzee, Marisca Meiring |
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Vol 9, No 1 (2016) |
Significant risks relating relating to mobile technology |
Abstract
PDF
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Lize-Marie Sahd |
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Vol 9, No 1 (2016) |
Valuing user preferences for improvements in public nature trails around the Sundays River Estuary, Eastern Cape, South Africa |
Abstract
PDF
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Deborah Lee, Stephen G. Hosking, Mario du Preez |
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Vol 9, No 1 (2016) |
Financial products used by South African households at different life stages |
Abstract
PDF
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Cinzia Stedall, Jan M.P. Venter |
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Vol 9, No 1 (2016) |
Long-run Accounting Conservatism and subsequent equity returns |
Abstract
PDF
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Wessel M. Badenhorst |
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Vol 8, No 3 (2015) |
Creating value in accounting education with a qualitative research methodology |
Abstract
PDF
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Nadia Rhodes |
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Vol 8, No 3 (2015) |
Stock market returns and exchange rate movements in a multiple currency economy: the case of Zimbabwe |
Abstract
PDF
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Mabutho Sibanda |
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Vol 8, No 3 (2015) |
Post-konstitusionele regspraak oor die wysiging van diskriminerende bepalings in testamentêre trusts met 'n liefdadigheidsoogmerk |
Abstract
PDF
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Henda Steyn |
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Vol 8, No 3 (2015) |
The determinants and measurement of trust in tax authorities as a factor influencing tax compliance behaviour |
Abstract
PDF
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Marina Bornman |
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Vol 8, No 3 (2015) |
Rewarding tax compliance: taxpayers' attitudes and beliefs |
Abstract
PDF
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Marina Bornman, Lilla Stack |
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Vol 8, No 3 (2015) |
Non-recognition of internally generated brands: implications for the usefulness of financial statements |
Abstract
PDF
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Pieter Van Aardt Van Der Spuy |
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Vol 8, No 3 (2015) |
Environmental policy integration in terms of section 37d of the Income Tax Act 58 of 1962 |
Abstract
PDF
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Ellane Van Wyk |
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Vol 8, No 3 (2015) |
Spouses' views of gender roles: financial management in marriage |
Abstract
PDF
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Liezel Alsemgeest, Chrizaan Grobbelaar |
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Vol 8, No 3 (2015) |
A South African perspective on value-added tax on international mobile telecommunication services |
Abstract
PDF
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Anculien H. Schoeman, Theuns L. Steyn, Karl Homeier |
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Vol 8, No 3 (2015) |
Organic agriculture: the trade-off between financial and non-financial benefits |
Abstract
PDF
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Josette Jordaan-Marais, Riette Eiselen |
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Vol 8, No 3 (2015) |
Volatility and risk of equity in retirement portfolios |
Abstract
PDF
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Paul Snyman, Nico Smith |
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Vol 8, No 2 (2015) |
Using collaborative learning exercises to transfer pervasive skills: some South African evidence |
Abstract
PDF
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Monique Keevy |
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Vol 8, No 2 (2015) |
Investigating financial literacy to improve financial behaviour among Black consumers |
Abstract
PDF
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Chantal Rootman, Xolile Antoni |
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Vol 8, No 2 (2015) |
An analysis of the quality of life of migrants in Gauteng, a province of South Africa |
Abstract
PDF
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Talita Greyling |
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Vol 8, No 2 (2015) |
The use of activity-based costing in South African private health care industry |
Abstract
PDF
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Gideon Botha, Frans Vermaak |
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Vol 8, No 2 (2015) |
Mapping the relationship between the primary and the secondary art market |
Abstract
PDF
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Peter Baur, Gideon Els |
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Vol 8, No 2 (2015) |
On the determinants of return on equity in South Africa's financial services industry |
Abstract
PDF
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Chiedza Ndlovu, Paul Alagidede |
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Vol 8, No 2 (2015) |
The internationalisation of SMEs in South Africa: export capacity, capability and commitment |
Abstract
PDF
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Zuko April, Colin Reddy |
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Vol 8, No 2 (2015) |
Determinants of micro-finance repayment performance: a study of South African MFIs |
Abstract
PDF
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Jonathan Muchnick, Umakrishnan Kollamparambil |
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Vol 8, No 2 (2015) |
Exploring the elements of strategic innovation drivers in South African banks |
Abstract
PDF
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Lelani Maree, Kieran D. McKenzie |
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Vol 8, No 2 (2015) |
Testing weak form efficiency in the South African market |
Abstract
PDF
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Elmar Grater, Jean Struweg |
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Vol 8, No 2 (2015) |
Who are the big spenders at a motorcycle event? |
Abstract
PDF
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Martinette Kruger, Armand Viljoen, Melville Saayman |
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Vol 8, No 2 (2015) |
The impact of incentive schemes on employee productivity in the South African workplace |
Abstract
PDF
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Gerhardus Van Zyl |
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Vol 8, No 2 (2015) |
SAICA's academic traineeship programme: would guidelines facilitate focused skills development? |
Abstract
PDF
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Petra Warffemius, Lukas Kruger, Gretha Steenkamp |
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Vol 8, No 2 (2015) |
The impact of the deletion of section 11 (bA) on the deductibility of pre-production raising fees incurred raising fees in the expansion of an existing trade |
Abstract
PDF
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Gerhard Barkhuizen, Leonard Willemse |
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Vol 8, No 2 (2015) |
Declining labour share of income in South Africa: the Kalman filter approach |
Abstract
PDF
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Irrshad Kaseeram, Darma Mahadea |
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Vol 8, No 2 (2015) |
The competencies developed in an undergraduate accounting course before SAICA's competency framework was effective: a student's perspective |
Abstract
PDF
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Sybil Smit, Gretha Steenkamp |
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Vol 8, No 2 (2015) |
Investigating board diversity in South Africa |
Abstract
PDF
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Nadia Mans-Kemp, Suzette Viviers |
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Vol 8, No 2 (2015) |
Merchant cash advances: investigating the taxation consequences in South Africa |
Abstract
PDF
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Eduard Kilian, Rudie Nel |
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Vol 8, No 2 (2015) |
Agriculture and local economic development: a case study of uMshwathi |
Abstract
PDF
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Claudia Ariatti, Mihalis Chasomeris |
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Vol 8, No 1 (2015) |
Measuring the effect of the national credit act on indebtedness in South Africa |
Abstract
PDF
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Shaun De Wet, Ilse Botha, Marno Booyens |
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Vol 8, No 1 (2015) |
Running up or down: why is there a difference in spending? |
Abstract
PDF
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Martinette Kruger, Melville Saayman |
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Vol 8, No 1 (2015) |
Maritime port pricing and governance in South Africa: trends and stakeholder comments |
Abstract
PDF
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Sanele Gumede, Mihalis Chasomeris |
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Vol 8, No 1 (2015) |
Municipal assessments versus actual sales prices in hedonic price studies |
Abstract
PDF
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Mario Du Preez, Michael Sale |
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Vol 8, No 1 (2015) |
Performance measurement in small and medium enterprises: South African accountants' view |
Abstract
PDF
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Elize Kirsten, Frans N.S. Vermaak, Hendrik P. Wolmarans |
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Vol 8, No 1 (2015) |
Access to formal banking services in the SADC, 200-2009 |
Abstract
PDF
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Andrie Schoombee |
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Vol 8, No 1 (2015) |
Helping South Africans achieve a better income in retirement: a critical evaluation of the impact of treasury proposals |
Abstract
PDF
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Jesse A. De Beer |
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Vol 8, No 1 (2015) |
Do death taxes deserve to die? An international search for alternatives |
Abstract
PDF
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Palesa Makoti, Rudi Oosthuizen |
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Vol 8, No 1 (2015) |
The economic impact of hunting in the Limpopo province |
Abstract
PDF
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Peet Van Der Merwe, Melville Saayman, Riaan Rossouw |
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Vol 8, No 1 (2015) |
Predicting financial distress using financial and non-financial variables |
Abstract
PDF
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Francois Van Der Colff, Frans Vermaak |
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Vol 8, No 1 (2015) |
Enhancing risk-related disclosure in South Africa: a study on guidelines and current practices |
Abstract
PDF
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Zack Enslin, Wilna Bruwer, Christa Viljoen |
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Vol 8, No 1 (2015) |
The beneficial owner of dividend income received by a discretionary trust |
Abstract
PDF
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Waldette Engelbrecht |
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Vol 8, No 1 (2015) |
An evaluation of the income tax treatment of client loyalty programme transactions by South African suppliers |
Abstract
PDF
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Sophia Brink |
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Vol 8, No 1 (2015) |
Who provides corporate social responsibility (CSR) assurance and what are the implications of the various assurance practices? |
Abstract
PDF
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Barry Ackers |
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Vol 8, No 1 (2015) |
Incentives for the manufacturing sector: what South Africa can learn from Malaysia and Singapore |
Abstract
PDF
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Lenatha Wentzel, Kerry De Hart |
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Vol 7, No 3 (2014) |
Company financial health: Financial statement users’ and compilers’ perceptions |
Abstract
PDF
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Elda du Toit, Frans Vermaak |
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Vol 7, No 3 (2014) |
Die lewensvatbaarheid van boerbokboerdery: 'n Vergelykende gevallestudie |
Abstract
PDF
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Wilbrie Fourie, Merwe Oberholzer, Pieter Buys |
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Vol 7, No 3 (2014) |
Evaluating illiquidity and systemic contagion in South African banks |
Abstract
PDF
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Dirk Visser, Gary van Vuuren |
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Vol 7, No 3 (2014) |
An analysis of the accounting practices of junior exploration companies in South Africa |
Abstract
PDF
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Joline Sturdy, Christo Cronjé |
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Vol 7, No 3 (2014) |
An investigation into the ethical standards and values of registered property valuers in South Africa |
Abstract
PDF
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Brent Currin, Nompilo Msibi, Tsebang Chuene, Andre Kruger |
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Vol 7, No 3 (2014) |
A critical investigation of the interaction between sections 8(4)(a), 9H and paragraph 40 of the eighth schedule of the income tax act No. 58 of 1962 versus the current practice of The South African Revenue Service |
Abstract
PDF
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Carien Straus, Leonard Willemse |
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Vol 7, No 3 (2014) |
The new understatement penalty regime: A sharp ‘sword’? |
Abstract
PDF
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Linda van Zyl |
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