95 publication(s) trouvée(s)
Article scientifique
Forecasting demand for qualified labour in the South African hotel industry
As South Africa’s popularity as a tourist destination increases, the need for skilled human capital also increases. The study of …
Article scientifique
A project management framework for small- and medium-sized entities: Accounting software implementation
Small- and medium-sized entities (SMEs) continuously face the challenge of proper implementation of accounting packages. Not managing the package installation …
Article scientifique
Resolving the energy-growth nexus in South Africa
Energy use is a pivotal element in the economic life of any country, especially in a developing economy such as …
Article scientifique
The impact of operating leverage on the capital structure of Johannesburg Stock Exchange-listed firms before and after the 2008 global financial crisis
The financial leverage-operating leverage trade-off hypothesis states that as financial leverage increases, management of firms will seek to reduce the …
Article scientifique
Fair value intensity and analyst forecasts
Analysts’ earnings and book value forecasts play an important role in price discovery in equity markets. As the role of …
Article scientifique
An evaluation of Global Management Accounting Principles in the sustainability of a South African mechanised piggery
Research purpose: The aim of this article was to evaluate the relevance of Global Management Accounting Principles (GMAPs) in the …
Article scientifique
Editorial
No abstract available.
Article scientifique
Editorial
No abstract available.
Article scientifique
Debt reduction: Indicative factors in classification as a donation for income tax purposes
Debt reduction in business is recognised for the economic relief afforded to the debtor involved. The new debt reduction regime …
Article scientifique
Cloud computing activities: South African normal tax source determination
The location-independent nature of cloud-based transactions results in many source-related difficulties for normal tax purposes. This study considered the source …
Article scientifique
Regional Impact of the Global Economic Crisis on the Free State Province in South Africa: A Computable General Equilibrium (CGE) Assessment
The decline in the world economy that followed the 2008-2009 global economic crisis had detrimental effects on most economies. Not …
Article scientifique
A test of satisfaction, experience and hours of work as mediators of the relationship between education and informal earnings
At the heart of policies aimed at eliminating informal street trading seems to be a ‘marginalist’ perspective of the sector …
Article scientifique
Cloud computing activities: Guidelines on the South African income tax classification
The classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the …
Article scientifique
Relevant factors for the suspension of the payment of disputed tax - A comparative analysis
Section 164(3) of the Tax Administration Act No. 28 of 2011 gives a senior SARS official the discretion to suspend …
Article scientifique
Determining consumers' intention to use unit trusts
The savings rate among South Africans is too low, and increasing the savings rate is critical for the financial wellbeing …
Article scientifique
Value-added tax on imported electronic services: a critical evaluation of the newly enacted South Africa legislation
Effective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South …
Article scientifique
The flourishing nature of labour brokerage in South Africa: An investigation into the role of employment and performance uncertainty
The objective of this article is to investigate the rationale behind the thriving nature of labour brokerage in specific labour …
Article scientifique
Who are the big trippers? Segmenting tippers based on the size of the tip
The purpose of this research is to distinguish big tippers from other categories or types of tippers. In this context …
Article scientifique
Volatility transmission between money and stock markets: Evidence from a developing financial market
The direction and intensity of volatility transmission between the money and stock markets are important for portfolio selection and diversification, …
Article scientifique
Financial products used by South African households at different life stages
South African households don’t save enough to ensure financial freedom after retirement. This article poses the following question: do life …