Browsing Faculty of Economic and Management Sciences by Author "10779221 - Middelberg, Susanna Levina"
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The accountancy implications of commodity derivatives: a South African agricultural sector case study
Middelberg, Susanna Levina; Buys, Pieter Willem; Styger, Paul (Taylor & Francis, 2012)Agricultural companies and commodity processors trade commodity derivatives on the SAFEX Commodity Derivatives market to hedge themselves and their producers against commodity price risk. Agricultural companies have to ... -
Agricultural land valuation methods used by financiers: the case of South Africa
Middelberg, S.L. (Unisa Press, 2014)Agricultural land is the preferred form of collateral used by financiers to finance South African farmers. The objective of the paper is twofold; firstly, to determine the valuation methods used by financiers in determining ... -
Analyzing the water resources management disclosures of South African SRI-indexed companies
Botha, Martin; Middelberg, Sanlie L. (Business Perspectives Publishing Company, 2015)Water has been identified as the biggest economic and societal global risk for the next decade by the World Economic Forum’s 2015 global risk report. This risk is also pronounced in South Africa with the country facing a ... -
The application of management accounting techniques to determine the financial viability of delivery routes in the bread industry: a case study
Pienaar A.J.; Van Rooyen, Surika; Middelberg, Susanna L. (2009)Cost management is essential in every organisation, especially in an increasingly competitive environment (Jain & Yadav 2006:352). The management of distribution costs has become increasingly important because of the rising ... -
Commodity derivative transaction comparability: evidence from South Africa
Middelberg, Sanlie L.; 10127100 - Buys, Pieter Willem (Clute Institute, 2012)Financial statements are used by investors and financiers in their investment or financing decisions. The accounting treatment of individual transactions is reflected in the annual financial statements; therefore, similar ... -
Determining the impact of capitalising long-term operating leases on the financial ratios of the top 40 JSE-listed companies
De Villiers, Rikus R.; Middelberg, Sanlie L. (Clute Institute, 2013)Operating leases form a great part of companies’ financing structures in today’s economic environment. Some accounting standard-setters and other users of financial statements are of the opinion that the current standard ... -
Developing a sustainable balanced scorecard for the oil and gas sector
Nortjé, Chantelle; Middelberg, Sanlie L.; Oberholzer, Merwe; Buys, Pieter W. (LLC “СPС “Business Perspectives”, 2014)The oil and gas sector is one of the key players in the South African economy; however, South Africa is also regarded as the foremost polluter in Africa. The main objective of the study was to develop a sustainable balanced ... -
The effect of higher wages on production cost and mechanization: a South African maize sector study
Saayman, Lehanri; Middelberg, Sanlie L (Clute Institute, 2014)The South African labor market was recently characterized by violent and hostile labor strikes by workers demanding exorbitant wage increases. These demands and violent protests overflowed to the agricultural sector, ... -
Evaluating the adequacy of water-related reporting and disclosure by high-impact users in South Africa
Botha, Marthinus Jacobus; Middelberg, Sanlie L. (World Scientific Publishing, 2016)South Africa is facing a water crisis in terms of the scarcity and the quality of its water. Considering this water-constrained future, it is evident that companies in South Africa should pay attention to the pristine ... -
Sustainable agriculture: a review of challenges facing the South African agricultural sector
Middelberg, S.L. (Kamla-Raj Enterprises, 2013)This review paper considers the various challenges facing the South African agricultural sector against the background that agricultural sectors globally are pressurised to provide food security for the estimated nine ... -
The relationship between debt levels and total shareholder return of JSE-listed platinum companies
Jooste, Sandra; Middelberg, Sanlie; Oberholzer, Merwe (Virtus interpress, 2016)The purpose of this study is to investigate empirically whether there is a positive correlation between debt levels and total shareholder return (TSR) of platinum JSE-listed companies. The study field comprised annual ...