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ISSN: 2312-2803    frecuency : 4   format : Electrónica

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Volume 8 Number 2 Year 2015

20 articles in this issue 

Martinette Kruger,Armand Viljoen,Melville Saayman

AbstractAfrica Bike Week, considered South Africa’s premier biking event, attracts large numbers of bikers, especially Harley-Davidson bikers, and bike enthusiasts from across the country. This study investigated these visitors and their spending behaviou... see more

 

Petra Warffemius,Lukas Kruger,Gretha Steenkamp

AbstractThe South African Institute of Chartered Accountants (SAICA) developed the Academic Traineeship Programme (ATP) to give trainee chartered accountants (CAs) the opportunity to complete one of their three training years in an academic environment. T... see more

 

Irrshad Kaseeram,Darma Mahadea

AbstractRecent research has shown that in both developed and emerging market economies, the labour share of national income has exhibited a declining trend since the 1980s. Research investigating the problem of high unemployment in the South African econo... see more

 

Nadia Mans-Kemp,Suzette Viviers

AbstractThe issue of board diversity has been widely debated. Given the lack of conclusive empirical evidence, this study investigated the relationship between gender and race board diversity and the financial performance of South African companies. The s... see more

 

Eduard Kilian,Rudie Nel

AbstractThe merchant cash advance is an emerging lending product designed to address the need to maintain cash flows and is essentially the business equivalent of a “payday” loan. A lump-sum advance is made by the merchant cash advance service provider to... see more

 

Claudia Ariatti,Mihalis Chasomeris

AbstractLocal economic development (LED) is a process encompassing mobilisation of resources for competitive advantage by locally-owned or managed courses of action, identified through participation and social dialogue, in a strategically defined territor... see more

 

Monique Keevy

AbstractGlobally, academics have adapted their teaching methods to more active methods, such as collaborative learning exercises. Research provides evidence of the value of collaborative learning exercises in the development of pervasive skills. The objec... see more

 

Chantal Rootman,Xolile Antoni

AbstractDue to South Africa’s high unemployment rate and large uneducated population, consumers’ low savings levels and high debt levels are of concern. Previous South African research in the domain of financial behaviour focused only on the population’s ... see more

 

Talita Greyling

AbstractGauteng, the economic centre of South Africa, attracts many migrants from across the African continent and other regions in South Africa: almost 44% of the total population are migrants. In this study, a composite index is constructed and the qual... see more

 

Gideon Botha,Frans Vermaak

AbstractThe private health care industry is facing uncertainty and change as a result of the market inquiry being undertaken by the Competition Commission into the private health care industry, the introduction of the National Health Insurance and the pos... see more

 

Peter Baur,Gideon Els

AbstractThe article endeavours to construct a model that links the gap between returns to an investment in ‘Fine Art’ and the ‘real’ price of the 'Fine Art' being traded. Thus the process used in creating shared value within the market for 'Fine Art' is e... see more

 

Chiedza Ndlovu,Paul Alagidede

AbstractThis study examines the factors that determine the return on equity (ROE) of financial companies listed on the Johannesburg Securities Exchange (JSE). Two empirical strategies were adopted: the DuPont model and a multifactor Arbitrage Pricing Theo... see more

 

Zuko April,Colin Reddy

AbstractThe difficulties of exporting require immense commitment on the part of owner-managers of SMEs. This article sought to investigate how the commitment of owner-managers to the export market influences the export capacity of SMEs in a developing cou... see more

 

Jonathan Muchnick,Umakrishnan Kollamparambil

AbstractThis empirical article looks at the determinants of joint-liability lending repayment performance among the two largest microfinance group-lending organisations in South Africa. Most empirical work on repayment performance does not focus on the ch... see more

 

Lelani Maree,Kieran D. McKenzie

AbstractUnderstanding the key elements of the drivers of strategic innovation remains elusive. Limited research has been conducted on the drivers, namely strategy processes, people, culture, and resources, in a South African context. In this study, semi-s... see more

 

Elmar Grater,Jean Struweg

AbstractThis paper furthers the work on efficiency of developing markets with specific focus on the JSE Limited. Empirical work on the efficiency of the JSE has been mixed; evidence both in favour of and against weak form efficiency is prominent. If marke... see more

 

Gerhardus Van Zyl

AbstractThe aim of this article is to determine the impact that various incentive schemes have on employee productivity in the South African workplace. A firm-based model is used to estimate the dimensional relationships (different skill levels, gender-mi... see more

 

Gerhard Barkhuizen,Leonard Willemse

AbstractSection 11(bA) was recently deleted and replaced by section 11A in the Income Tax Act No. 58 of 1962 (“the Act” – all references to sections and paragraphs hereafter refer to the Act, unless otherwise indicated). Section 11(bA) and section 11A det... see more

 

Sybil Smit,Gretha Steenkamp

AbstractSAICA developed a competency framework prescribing competencies a chartered accountant should master before qualifying. These competencies include compulsory, elective and residual skills (this study focused on compulsory skills: accounting and ex... see more