Vol 6, No 2 (2013)

Browse Archives

Original Research
Addressing the small business tax compliance burden: Evidence from South Africa
Sharon Smulders, Gelishan Naidoo
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a260 | 31 July 2013

Original Research
Sustainability in education: An evaluation of a new teaching and learning strategy in chartered accountancy studies – A student perspective
Riëtte de Lange, Ben Marx, Alex van der Watt
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a261 | 31 July 2013

Original Research
Applying lessons learnt from deficiencies in the basel accords to Solvency II
Johann Jacobs, Gary van Vuuren
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a262 | 31 July 2013

Original Research
An analysis of the tax implications of prospecting expenditure incurred by junior exploration companies in South Africa
Joline Sturdy, Christo Cronjé
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a263 | 31 July 2013

Original Research
An investigation into the financial barriers facing women entrepreneurs operating in SMMEs in Tshwane, South Africa
Evelyn Chiloane-Tsoka
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a264 | 31 July 2013

Original Research
BP’s use of posture to respond to the Deepwater Horizon crisis
Vida L. Goosen-Botes, Grant Samkin
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a265 | 31 July 2013

Original Research
Accounting estimates in financial statements and their disclosure by some South African construction companies
Elsje Raubenheimer
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a266 | 31 July 2013

Original Research
Non-executive directors: Employees or independent contractors for both income tax and employees’ tax purposes?
Linda van Schalkwyk, Rudie Nel
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a267 | 31 July 2013

Original Research
Evaluation of corporate integrated reporting in South Africa post King III release South Africa: An exploratory enquiry
Theophilus S. Makiwane, Nirupa Padia
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a268 | 31 July 2013

Original Research
The socio-economic impact of the Table Mountain National Park
Melville Saayman, Andrea Saayman, Riaan Rossouw
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a269 | 31 July 2013

Original Research
The need for specific accounting principles for non-profit organisations’ assets without economic benefits, restricted donations and funds
Cobus Rossouw
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a270 | 31 July 2013

Original Research
Productivity, technical progress and scale efficiency in Indian manufacturing: Post-reform performance
Ewert Kleynhans, Valarmathi Pradeep
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a271 | 31 July 2013

Original Research
The impact of COSO control components on internal control effectiveness: An internal audit perspective
Houdini Fourie, Christo Ackermann
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Journal of Economic and Financial Sciences | Vol 6, No 2 | a272 | 31 July 2013