12 articles in this issue
Gideon Els
AbstractNo abstract available
Paul Snyman,Nico Smith
AbstractFinancial planners often manage volatility believing that it is the same as managing risk. The FTSE/JSE Top 40 Index (Topi) and the FTSE/JSE All Share Index (Alsi) were used as samples to investigate volatility and risk in equity investments. A ta... see more
Nadia Rhodes
AbstractThis article reports on the transformative design principles that were generated during the process of better aligning accounting education with accounting practice. Managing the risk of a disparity between accounting education and practice by mat... see more
Mabutho Sibanda
AbstractThis study seeks to provide new evidence on the stock market and exchange rate relationship in Zimbabwe, a country that does not have its own sovereign currency. The bivariate vector autoregressive approach is used to establish the relationship be... see more
Henda Steyn
AbstractDie testamentêre trust as sui generis regsfiguur speel 'n belangrike sosiale rol in die Suid-Afrikaanse reg. Die gewildheid van hierdie instelling as boedelbeplanning meganisme het aansienlik toegeneem, deels as gevolg van die beskerming wat aan d... see more
Marina Bornman
AbstractTo trust is to believe that another person will cooperate for your benefit and will not take advantage of you if an opportunity to do so arises. Trust is valued as a relational variable providing the base for voluntary cooperation. This article ai... see more
Marina Bornman,Lilla Stack
AbstractIn a society the tax climate is determined by the interaction between taxpayers and tax authorities. In a ‘service and client’ climate, taxpayers do not expect authorities to automatically suspect them of being tax evaders. Evidence suggests that ... see more
Pieter Van Aardt Van Der Spuy
AbstractInternational Accounting Standard 38 (IAS38) prohibits the recognition of internally generated brands as assets. This article explores the implications of this prohibition for the usefulness of financial statements, focusing on the implications fo... see more
Ellane Van Wyk
AbstractEnvironmental policy integration is essential in achieving environmental sustainability goals across non-environmental sectors. Dilution of environmental goals in environmental policy integration should be avoided. The conservation tax incentive o... see more
Liezel Alsemgeest,Chrizaan Grobbelaar
AbstractArguments about money represent one of the most common reasons for divorce. South African and several Western cultures consider communication about money as uncivil and taboo – even more so than sex and death. The aim of this investigation is to d... see more
Anculien H. Schoeman,Theuns L. Steyn,Karl Homeier
AbstractThe purpose of the article is to explore the VAT practices of mobile telecommunication service providers in South Africa. First, literature dealing with the general VAT principles in South Africa such as the VAT Act No. 89 of 1991 and that of othe... see more
Josette Jordaan-Marais,Riette Eiselen
AbstractThe threats of climate change have compelled humans to consider the environmental impact of their decisions, including those relating to agricultural practices. Organic agriculture is believed to be a mitigating factor when it comes to climate cha... see more