20 articles in this issue
Gideon Els
AbstractNo abstract available.
Chipo Mukonza,Godwell Nhamo
AbstractTrade, climate change, and the green economy are aspects that converge on the carbon footprint of organisations, products and countries. The carbon footprint is in turn linked directly to the grid emission factors (GEFs) of a country or sub-region... see more
Liza Coetzee,Marisca Meiring
AbstractEffective from 1 June 2014, all foreign businesses supplying digital products such as mobile applications to be used in South Africa are required to register as vendors. This amendment was made to align South Africa with an international trend of ... see more
Deborah Lee,Stephen G. Hosking,Mario du Preez
AbstractMany valuations have been made of changes to in-estuary attributes, but few have been made of out-of-estuary attributes. From a recreation perspective, an important type of out-of-estuary attribute is the availability of public paths by which to a... see more
Wessel M. Badenhorst
AbstractThis paper investigates the impact of long-run accounting conservatism on subsequent equity returns. The accounting conservatism proxy used is based on prior research and considered for different possible specifications. In contrast to prior resea... see more
Bomikazi Zeka,Jasmine Goliath,Xolile Antoni,Riyaadh Lillah
AbstractIndividuals need to seek professional financial advice to achieve their financial goals. However, some do not see the value of consulting financial planners, and show little intention to use financial planners. Furthermore, there is a lack of rese... see more
Gerhardus van Zyl
AbstractThe aim of the article is to determine the impact that different participation platforms might have on employee productivity levels of the lower-skilled non-unionised employee segment of the South African workplace. A firm-based dynamic log-linear... see more
Joset-Jordaan Marais,Riëtte 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
Raphael W. Jankeeparsad,Thanesha R. Jankeeparsad,Gerhard Nienaber
AbstractThe South African government has benefited to date from information technology in many ways. The importance of understanding and influencing South African citizens’ acceptance of E-Government services is critical, given the substantial investment ... see more
Christie Schoeman,Derick Blaauw
AbstractThe objective of this article is to investigate the rationale behind the thriving nature of labour brokerage in specific labour market environments in general and, in particular, the flourishing nature thereof in South Africa. The factors and stru... see more
Zahné Coetzee,Henri Bezuidenhout,Carike Claassen,Ewert Kleynhans
AbstractDespite Africa’s strong foreign direct investment (FDI) performance since 2000, the majority of FDI inflows have been directed to a few selected countries. As investors face many risks when investing in developing countries, it is argued that risk... see more
Lizelle Calitz,Linda van Zyl
AbstractSection 24C of the Income Tax Act No. 58 of 1962 provides for a deduction of future expenditure that will be incurred by the taxpayer in the performance of his obligations under a contract from which the taxpayer derived income. The objective of t... see more
Kgomotso H. Masilo,Johan Marx
AbstractThe high level of over-indebtedness in Gauteng is cause for concern. The number of consumers applying for debt counselling as well as the registered debt counsellors is increasing. The study on which this article reports aimed at exploring and des... see more
Vusani Moyo
AbstractThe partial adjustment model is key to a number of corporate finance research areas. The model is by its nature an autoregressive-distributed lag model that is characterised by heterogeneity among individuals and autocorrelation due to the presenc... see more
Shené Steenkamp,Rudie Nel
AbstractThe classification of income from cloud computing activities, according to the substance-over-form doctrine, is fundamental to the application of the correct taxation source test. The designation of IaaS, PaaS and SaaS, the three main cloud comput... see more
Kalu O. Emenike
AbstractThe direction and intensity of volatility transmission between the money and stock markets are important for portfolio selection and diversification, optimal hedging strategy, financial market regulation, and risk management. The purpose of this p... see more
Chris W. Callaghan
AbstractAt the heart of policies aimed at eliminating informal street trading seems to be a ‘marginalist’ perspective of the sector which does not see it as contributing to socio-economic development. What is not clear, however, is what underlies the fina... see more
Tendai Gwatidzo,Miracle Ntuli,Mthokozisi Mlilo
AbstractUsing data on 239 listed South African firms and covering the period 1996-2010, we apply a quantile regression approach to investigate the effect of capital structure determinants on leverage. The paper’s main contribution is to assess the effect ... see more
Lize-Marie Sahd
AbstractThe consumerisation of mobile technology is driving the large-scale adoption of mobile solutions in business models. Each component of mobile technology, however, introduces specific risks into the enterprise and those charged with governance are ... see more
Cinzia Stedall,Jan M.P. Venter
AbstractSouth African households don’t save enough to ensure financial freedom after retirement. This article poses the following question: do life stages have a significant impact on the financial products used by households? The question is asked in ord... see more