14 articles in this issue
Gideon Els
AbstractNo abstract avalaible
Joline Sturdy,Christo Cronjé
AbstractIFRS 6, Exploration for and evaluation of mineral resources, allows junior exploration companies to develop their own accounting policies with regard to exploration and evaluation expenditure. This will result, as indicated by the research problem... see more
Dirk Visser,Gary van Vuuren
AbstractA stress-testing model to evaluate liquidity and systemic risk in banks of developed and emerging economies has been assembled and tested. The Liquidity Stress Tester model (LST) was applied to Dutch and UK markets during crisis and non-crisis per... see more
Marius Venter
AbstractThe Constitution of South Africa imposes a burden on municipalities to engage in local economic development. Municipal local economic development practitioners are often in doubt regarding the various mechanisms available to them to implement loca... see more
Suzette Viviers
AbstractThe year 2013 marked the 21st anniversary of responsible investing (RI) in South Africa. No systematic analysis of the nature of RI strategies and criteria has, however, been conducted. Content analysis of the investment mandates of 73 RI funds ha... see more
Henri Bezuidenhout,Susanna Cloete,Carike Claassen
AbstractMuch has been written in economic circles about the rising investment of the BRICS countries in Africa, yet there is scant literature on the determinants of FDI from these countries to Africa, and no studies have reported on that from India. In 20... see more
Sophia Brink,Leonard Willemse
AbstractTrusts have long been associated with elaborate tax avoidance schemes, primarily as a result of their flow-through nature. In the National Budget the Minister of Finance indicated that the government was proposing several legislative measures duri... see more
Elda du Toit,Frans Vermaak
AbstractSome prior studies have investigated using analyses of financial statements to reveal companies’ financial health, but the usefulness of using such analyses to reveal the financial health of companies and possible presence of accounting irregulari... see more
Wilbrie Fourie,Merwe Oberholzer,Pieter Buys
AbstractThe aim of this study was to design a case study where a number of management accounting evaluation techniques, namely performance measurement (short-term focus), capital investment evaluation (long-term focus) and risk, have been identified to co... see more
Brent Currin,Nompilo Msibi,Tsebang Chuene,Andre Kruger
AbstractEthical issues and standards of property professions are being scrutinised. To date, no research has been carried out on the ethical standards in the property valuation profession in South Africa. This research compared the content of codes of eth... see more
Pinky Lalthapersad-Pillay,Eric Udjo
AbstractStudies confirm that developing countries could be hardest hit by climate change given that they have to contend with extreme poverty levels and harsh geographic conditions. Even Africa will not escape the adversity that climate change will engend... see more
Carien Straus,Leonard Willemse
AbstractSection 9H and paragraph 40 of the Eighth Schedule of the Income Tax Act No. 58 of 1962 (‘the Act’) determines that a person is deemed to dispose of all of his assets (bar a few exceptions) at market value when that person ceases to be a South Afr... see more
Linda van Zyl
AbstractThe objective of this article was to form an opinion on the sharpness of the ‘sword’ of the new mandatory understatement penalty regime of the Tax Administration Act 28 of 2011 (as amended). Based on a review of the new bona fide inadvertent error... see more
Adeleke Omolade,Harold Ngalawa
AbstractThe study examines the impact of oil revenue on the growth of the manufacturing sector in Africa’s oil-exporting countries. It focuses on six major net oil-exporters in Africa, namely: Nigeria, Algeria, Sudan, Gabon, Cameroon and Egypt. Both stati... see more