255 publication(s) trouvée(s)
Article scientifique
Accounting firms’ managers’ and trainees’ perceptions of managerial competencies required to manage diversity in KwaZulu-Natal, South Africa
Background: In South Africa, there is a shortage of black chartered accountants, with some progress being made in transforming the …
Article scientifique
Assessing the impact of macroeconomic variables on pension benefits in Ghana: A case of Social Security and National Insurance Trust
Background: One of the most pressing phases for all economic agents is post-retirement standard of living. Irrespective of the higher …
Article scientifique
Revenue, welfare and trade effects of European Union Free Trade Agreement on South Africa
Background: Using the partial equilibrium WITS-SMART Simulation model to assess the impact of liberalisation under the Trade Development and Cooperation …
Article scientifique
Measuring the systemic risk in the South African banking sector
Background: In the aftermath of the sub-prime crisis, systemic risk has become a greater priority for regulators, with the National …
Article scientifique
Chief Executive Officer and Chief Financial Officer compensation relationship to company performance in state-owned entities
Background: Optimal contracting continues to dominate boardroom and dinner discussions worldwide in light of the 2008 global financial crisis and …
Article scientifique
Life cycle versus balanced funds: An emerging market perspective
Background: Inadequate retirement savings is an international challenge. Additionally, individuals are not cognisant of how asset allocation choices ultimately impact …
Article scientifique
Exploring women’s perceptions regarding successful investment planning practices
Background: Compared to men, women are not as confident and knowledgeable about financial and investment matters. As a result, women …
Article scientifique
Local content requirements and the impact on the South African renewable energy sector: A survey-based analysis
Background: Economies aim to grow over time, which usually implies the need for increased energy availability. Governments can use their …
Article scientifique
An investigation into the future of discretionary trusts in South Africa: An income tax perspective: Part 2
Background: Trusts have long been used as an estate planning mechanism, including the avoidance of estate duty and donations tax. …
Article scientifique
The probabilistic innovation theoretical framework
Background: Despite technological advances that offer new opportunities for solving societal problems in real time, knowledge management theory development has …
Article scientifique
The empirical relationship between the managerial conduct and internal control activities in South African small, medium and micro enterprises
Background: Although South African small, medium and micro enterprises (SMMEs) play an imperative role in the stimulation of the national …
Article scientifique
Ethical perceptions of employees in small retailing firms: A case of indigenous-owned fast-food outlets in Zimbabwe
Background: Although the subject of ethical business practices has a well-established tradition in large corporations where shareholder value maximisation is …
Article scientifique
Contingent convertible bonds as countercyclical capital measures
Background: The procyclical nature of capital models under the Basel II Accord has been widely criticised for exacerbating lending in …
Article scientifique
The levels of disclosure relating to mine closure obligations by platinum mining companies
Background: Mine closure obligations are economically significant, and the consequences of insufficient mine closure obligations are of public interest. The …
Article scientifique
An assessment of consumers’ subconscious responses to frontline employees’ attractiveness in a service failure and recovery situation
Background: Initial analyses of the impact of physical attractiveness in a business context have supported the ‘what is beautiful is …
Article scientifique
The impact of agricultural extension on farmers’ technical efficiencies in Ethiopia: A stochastic production frontier approach
Background: To address the structural food deficit and top down extension system that persisted for decades, the government of Ethiopia …
Article scientifique
The role of quantity surveyors in public–private partnerships in South Africa
Background: Quantity surveyors play an important role in providing cost and contractual advice in the built environment. This article seeks …
Article scientifique
Conceptualising primary labour relationship quality
Background: A typology of desirable social conditions in supervisory relationships suggested that such conditions may also be desirable in other …
Article scientifique
Micro-enterprise predicament in township economic development: Evidence from Ivory Park and Tembisa
Background: In South Africa, the idea that the township economy needs to be ‘revitalised’ has begun to gain significant political …
Article scientifique
Non-bank financial institutions and economic growth: Evidence from Africa’s three largest economies
Background: In order for the post-2015 world development agenda – termed the sustainable development goals (SDGs) – to succeed, there …