97 publication(s) trouvée(s)
Article scientifique
Editorial
In the second part of her research, Sophia Brink again looks at the accounting treatment of credit card rewards programmes. …
Article scientifique
The adoption of Activity-Based Costing in private health care facilities in South Africa
The implementation of a South African National Health Insurance, combined with the potential of price reforms, has the potential to …
Article scientifique
The use of the OECD Model Tax Convention as an inrpretative aid: The static vs ambulatory approach debate considered from a South African perspective
Most tax treaties (including South Africa
Article scientifique
Financial Intermediation and Economic Growth: Evidence from Rwanda
The relationship between financial intermediation and economic growth has been under investigation for decades. Some studies have been conducted using …
Article scientifique
Retail format selection: Occupancy cost and profitability
Retail property management teams neglect the influence of occupancy costs and the resultant profitability of different retail formats when assessing …
Article scientifique
Evaluating Market Power in the Zimbabwean Banking Sector
The study evaluates the nature of market structure, and the degree and determinants of market power in the Zimbabwean banking …
Article scientifique
ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African
The New International Standard of Auditing (ISA) statement number 701 titled key audit matters (KAM) has been reported as one …
Article scientifique
Editorial
Volume 10 of the Journal of Economic and Financial Sciences (JEF) will go down in history of this journal as …
Article scientifique
Forecasting financial variables using artificial neural networks - dynamic factor model
In this paper we introduce a new model that uses the dynamic factor model (DFM) framework combined with artificial neural …
Article scientifique
South Africa's susceptibility to financial crises
South Africa has to address the challenges of slow economic growth, poverty, and inequality in the face of precarious macroeconomic …
Article scientifique
An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case
Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the …
Article scientifique
Dividend cession and dividend distribution: The South African VAT implications
An intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to …
Article scientifique
The accounting treatment of credit card rewards programmes: a South African perspective (Part 1)
Credit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting …
Article scientifique
Measuring environmental performance of banks: Evidence from Carbon Disclosure Project (CDP) reporting banks
The need to measure the environmental performance of banks stems from the important role they occupy in the financial system …
Article scientifique
The relative contribution of alternative capital flows to South Africa: An empirical investigation
The need for external capital flows to developing countries to supplement domestic savings for investment and growth cannot be over-emphasised, …
Article scientifique
The impact of in-house training on the diversity dimensions of employee productivity in the South Africa workplace
The aim of this article is to determine the impact of in-house training (defined as any training provided by firms …
Article scientifique
Foreign direct investment, trade openness and growth nexus in Lesotho
This paper examines the long-run relationship among FDI, trade openness and growth in Lesotho for the period 1980-2011. The results …
← Précédent
5 / 5