11 articles in this issue
Gideon Els
AbstractVolume 10 of the Journal of Economic and Financial Sciences (JEF) will go down in history of this journal as important, primarily because this is the
Estian Haupt,Rudie Nel
AbstractAn intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to classify it as a financial service and thus exempt from VAT. The fact that debt factoring, another cession transaction, has be... see more
Alfred Bimha,Godwell Nhamo
AbstractThe need to measure the environmental performance of banks stems from the important role they occupy in the financial system as intermediator between savers and borrowers. Moreover, the growth in environmentally friendly business has created a nee... see more
Omolola Adeola,Meshach Aziakpono
AbstractThe need for external capital flows to developing countries to supplement domestic savings for investment and growth cannot be over-emphasised, especially in Africa, where there are high levels of poverty and low domestic capacity to save. To achi... see more
Henry Cockeran,Waldo Krugell
AbstractSouth Africa has to address the challenges of slow economic growth, poverty, and inequality in the face of precarious macroeconomic imbalances
Lee-Ann Steenkamp
AbstractMost tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countries... see more
Ali Babikir,Henry Mwambi
AbstractIn this paper we introduce a new model that uses the dynamic factor model (DFM) framework combined with artificial neural network (ANN) analysis, which accommodates a large cross-section of financial and macroeconomic time series for forecasting. ... see more
Sophia Brink
AbstractCredit card rewards programmes are a common phenomenon in the South African market. On 1 July 2007 the International Accounting Standards Board (IASB) issued IFRIC 13 Customer Loyalty Programmes to give specific guidance to suppliers on the accoun... see more
Siphamandla Makhaya,Lizanne Barnard
AbstractSports clubs often trade players with each other through the player transfer system. Using the doctrinal research methodology, which involves an extended review of literature, the study aims at providing an interpretative analysis of the income ta... see more
Leseko Makhetha,Joel Rantaoleng
AbstractThis paper examines the long-run relationship among FDI, trade openness and growth in Lesotho for the period 1980-2011. The results show a long-run relationship between output, FDI and trade openness. The VAR Granger causality shows a unidirection... see more
Gerhardus van Zyl
AbstractThe aim of this article is to determine the impact of in-house training (defined as any training provided by firms in the workplace) on employee productivity, employee remuneration and net employee productivity gains when diversity attributes of t... see more