Journal of Economic and Financial Sciences (JEF)  

Sharon Smulders,Gelishan Naidoo

AbstractSmall businesses have the potential to grow the economy, generate jobs and reduce poverty, but they face many constraints including high tax compliance costs and burdens. A comparison of the findings and recommendations made in small business tax ... see more

Riëtte de Lange,Ben Marx,Alex van der Watt

AbstractSustainability has been described as the primary moral and economic imperative of the twenty-first century and one of the most important sources of both opportunities and risks for businesses. From an educational perspective, sustainability could ... see more

Johann Jacobs,Gary van Vuuren

AbstractSolvency II is the new European Union (EU) legislation that will review the capital adequacy regime for the insurance industry. Considerable progress has been made in the banking sector with the implementation of the Basel Accords (Basel). The imp... see more

Joline Sturdy,Christo Cronjé

AbstractOne of the consequences of the change in the mineral policy of South Africa with the promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 was the increase in junior exploration companies. Junior exploration companies are ... see more

Evelyn Chiloane-Tsoka

AbstractThe South African women emancipation policy statement and gender equality are critical tools established by government to eradicate poverty among entrepreneurs operating in small business. Khula was established to act as a financial wholesaler to ... see more

Vida L. Goosen-Botes,Grant Samkin

AbstractThis paper focuses on the posture the oil company BP adopted when faced with a legitimacy crisis during one of the worst environmental disasters in history. Against a backdrop of a discussion of the rhetorical aspects of image repair discourse and... see more

Elsje Raubenheimer

AbstractAccounting estimates form part of the preparation of financial statements and should not affect faithful representation. The use of accounting estimates does not yield exact amounts, but, rather, amounts based on assumptions. The frequency of use ... see more

Linda van Schalkwyk,Rudie Nel

AbstractThe concept ‘independent contractor’ is one of the more contentious concepts contained in the Fourth Schedule to the Income Tax Act 58 of 1962, as amended. The classification of a person rendering services as either an ‘employee’ or an ‘independen... see more

Theophilus S. Makiwane,Nirupa Padia

AbstractFollowing the release of the King III report on Corporate Governance for South Africa, which became effective in March 2010, South African companies are expected to embrace the concept of integrated reporting in terms of which they are required to... see more

Melville Saayman,Andrea Saayman,Riaan Rossouw

AbstractThis article will determine the socio-economic impact of South Africa’s largest urban national park, and the one that attracts the most visitors. Because national parks have more functions than mere conservation, the following questions arise: “Wh... see more

Cobus Rossouw

AbstractNon-profit (or “not-for-profit”) organisations are faced with specific challenges in their financial reporting when they are required to or chose to apply formal financial reporting standards. The IFRSs or the IFRS for SMEs are meant for business ... see more

Ewert Kleynhans,Valarmathi Pradeep

AbstractThis article studies the effects of the economic reforms on the Indian manufacturing industries. Data Envelopment Analysis was used to estimate technical and scale efficiency changes after the 1991 reform initiatives. The estimates suggest, howeve... see more

Houdini Fourie,Christo Ackermann

AbstractBoards of directors have the ultimate responsibility for governance – including internal control – in their organisations. Management is tasked with the design, implementation and maintenance of internal control systems. Internal auditors play a k... see more