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Now showing items 111-120 of 169
The message conveyed by IFRS-compliant information: a South African perspective
(Clute Institute, 2013)
South African companies must prepare financial statements in accordance with InternationalFinancial Reporting Standards (IFRS) or other reporting standards modelled on IFRS. Literature suggests that the complexity of IFRS, ...
Reward–allocation judgments in Romania: a factorial survey approach
(Expert Projects Publishing, 2013)
We investigated reward-allocation judgments when positive outcomes (monetary rewards) were distributed and the allocator was not a co-recipient, in a sample of 200 Romanian students. Within a full factorial survey design, ...
Determining the impact of capitalising long-term operating leases on the financial ratios of the top 40 JSE-listed companies
(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 ...
Using the cultural dimension and accounting value classification frameworks to investigate cultural diversity in a multi-national South African-based company
(University of Primorska, 2013)
The developing South African economy provides good business opportunities for global companies. Despite the popularity of mergers and acquisitions as a way to expand into a developing economy, many such business transaction ...
South African trade hegemony: is the South African–EU Trade, Development and Cooperation Agreement heading for a BRICS wall?
(Taylor & Francis, 2013)
South African dominance of trade in Africa as well as its position as a regional hegemon was entrenched by the Trade, Development and Cooperation Agreement (TDCA) with the European Union in 1999. South Africa’s full-blown ...
Revisiting the validity and reliability of the Gallup workplace audit in a South African petrochemical company
(Kamla-Raj Enterprises, 2013)
Satisfaction at work has become a widespread focus of researchers. The Gallup Q12 Workplace Audit is an instrument that measures employee engagement on a 12-item scale. The aim of this exploratory study was to revisit the ...
The influence of length of residency on the social impacts of selected national arts festivals in South Africa
(Kamla-Raj Enterprises, 2013)
Festivals in South Africa contribute greatly to the economic and social well-being of communities and offer various benefits. The host community is considered to be one of the key role players in tourism and therefore ...
Modelling intercontinental tourism consumption in South Africa: a systems-of-equations approach
(Wiley, 2013)
This paper investigates the pattern of inbound tourists’ consumption in South Africa, examining four main intercontinental markets and five different tourism goods. The empirical investigation develops an almost ideal ...
Sustainable agriculture: a review of challenges facing the South African agricultural sector
(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 ...
Review of subnational credit rating methodologies and the applicability in the South African context
(Taylor & Francis / Unisa Press, 2013)
A credit rating is a prerequisite to enter financial markets. While most sovereigns have assigned credit ratings, many subnational governments (i.e. states, provinces or counties) do not, despite the considerable benefits ...