13 articles in this issue
Gideon Els
AbstractNo abstract available.
David Costa,Lilla Stack
AbstractThis article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking ... see more
Gretha Steenkamp
AbstractThe completion of a Certificate of Theory in Accounting (CTA) is an essential and challenging part of qualifying as a chartered accountant (CA) in South Africa. The objective of this research was to determine how certain pre-admission student char... see more
Lebogang Chiloane,Marinda Pretorius,Ilse Botha
AbstractThe purpose of this paper is to test the existence of the J-curve effect and to show whether the Marshall–Lerner condition holds in the South African manufacturing sector. Using quarterly data from 1995 to 2010, the study uses the vector error cor... see more
Julia Kupka,Adele Thomas
AbstractDespite the fact that it has existed for over ten years, the Competition Act has had little impact in diluting the dominance of big business in the South African manufacturing sector. This study sought to ascertain the extent of anti-competitive b... see more
Ailie Charteris
AbstractSeveral studies of the Capital Asset Pricing Model (CAPM) in South Africa find that beta cannot explain returns. However, these studies do not consider the effect of bull and bear markets, yet over the period 1995-2009, excess market returns were ... see more
Milton Segal,Warren Maroun
AbstractThe South African Revenue Service has been exploring the possibility of implementing a form of taxation on gambling winnings since the Minister of Finance’s Budget Speech in 2010. On a superficial level it seems a logical mechanism for broadening ... see more
Talya Segal,Warren Maroun
AbstractTax risk-management (TRM) is a little-studied area of corporate governance, despite the proliferation of ever more complex tax legislation that can have a material impact on the sustainability of organisations. In this light, the aim of this resea... see more
Sophia Brink
AbstractThe popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them. On 1 July 2007 the IASB issued IFRIC 13 to give specific guidance to supplier... see more
Monique Strauss-Keevy
AbstractThe Competency Framework of the South African Institute of Chartered Accountants (SAICA) details specific competencies, but also places emphasis on the pervasive skills that need to be attained by candidates in order to qualify as South African ch... see more
Jeanie De Villiers-Strydom,Niel Krige
AbstractIn this study various annuity strategies are compared for South African males who retired during the 30 years from 1960 to 1989. To this end, the present values of the monthly cash flows provided by 47 different annuity strategies are calculated a... see more
Hardus Van Zyl
AbstractThe aim of this article is to determine the impact that employee diversity attributes have on labour productivity in the South African workplace. Given the perceived general low levels of labour productivity in the South African economy, this part... see more
Marinda Pretorius,Derick Blaauw
AbstractThe 1970s saw a significant increase in the volume of research on individuals’ subjective experience of well-being. The subjective well-being of university students has received less attention, however. Student well-being is important, given the w... see more