Faculty of Economic and Management Sciences
At the Faculty of Economic and Management Sciences we are dedicated to creating a welcoming and supportive environment where our students can choose from numerous degree programmes designed to ensure their success both locally and internationally.
Sub-communities within this community
Recent Submissions
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Differences in health-related quality of life between HIV-positive and HIV-negative people in Zambia and South Africa : a cross-sectional baseline survey of the HPTN 071 (PopART) trial
(Elsevier, 2017)Background: The life expectancy of HIV-positive individuals receiving antiretroviral therapy (ART) is approaching that of HIV-negative people. However, little is known about how these populations compare in terms of ...
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The use of the OECD Model Tax Convention as an inrpretative aid : the static vs ambulatory approach debate considered from a South African perspective
(AOSIS, 2017)Most tax treaties (including South Africa’s) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the ‘OECD Model’). Notwithstanding the uncertainty surrounding its legal status, the ...
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The relative contribution of alternative capital flows to South Africa : an empirical investigation
(AOSIS, 2017)The need for external capital flows to developing countries to supplement domestic savings for investment and growth cannot be over-emphasised, especially in Africa, where there are high levels of poverty and low domestic ...
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Dividend cession and dividend distribution : the South African VAT implications
(AOSIS, 2017)An intuitive approach when considering the VAT implications of a dividend cession, which relates to a share, could be to classify it as a financial service and thus exempt from VAT. The fact that debt factoring, another ...
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An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries : the South African case
(AOSIS, 2017)Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the ...
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The perceptions of students and lecturers on the live streaming of lectures as an alternative to attending class
(HESA, 2018)Rising student numbers and unpredictable unrest situations on campuses in South Africa have begged for alternatives to (or substitutes for) physical class attendance to address these problems. This study aimed to test ...
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Students’ and lecturers’ perceptions of the effect of open-book examinations on teaching and assessment at departments of accountancy at South African universities
(HESA, 2018)Strong arguments are put forward in literature that teaching methods should be aligned with assessment practices in order to optimise the teaching-learning environment. The decision by the South African Institute of Chartered ...
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Customer interaction with controlled retail mix elements and their relationships with customer loyalty in diverse retail environments
(Academy of Business and Retail Management, 2017)Customer loyalty as an outcome holds various advantages for a retailer. It is therefore important that a retailer provides the type and level of retail mix elements for interaction that customers’ desire and which results ...
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Coaching for change in organisational teams : reciprocal research and practice benefits
(Central University of Technology, 2017)Emerging disciplines often lack an evidence base and, consequently, sacrifice credibility in practice and impact in knowledge creation potential. Coaching is a relatively new discipline with scope and reach into business ...
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Research dissemination and PhD thesis format at a South African university : the impact of policy on practice
(Taylor & Francis, 2017)The dissemination of doctoral research is a crucial ethical, financial and status issue for universities worldwide. The publication based thesis (PBT) may encourage dissemination, but is still in definitional flux at many ...
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Towards online security : key drivers of poor user behaviour and recommendations for appropriate interventions
(AOSIS, 2014)Online commerce has grown significantly and securing this channel of commerce is of vital importance for organisations. In the quest to secure the online world, users are often referred to as the weakest link in online ...
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Market underreaction to open market share repurchases on the JSE
(AOSIS, 2014)This study examined the long-term performance of open market share repurchase announcements made by companies listed on the JSE during their reporting periods including 1 July 1999 to 2009. A total of 195 open market share ...
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A literature review on the potential of renewable electricity sources for mining operations in South Africa
(Energy Research Centre, 2016-05)South Africa has in recent years created considerable challenges in staying globally competitive. One reason for this is the increase in average electricity costs from 7% to 20% of total operational expenses since 2007. ...
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Share repurchases in the South African mining sector
(AOSIS, 2014)The purpose of this study was to obtain an overview of the share repurchase activities of companies listed in the mining sector of the JSE, and to determine the extent to which detail information of these share repurchases ...
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Consolidation of the number of treasury shares : the South African experience
(AOSIS, 2014)Unlike most other values found in companies’ annual reports, there are no accounting standards that prescribe the calculation of market capitalisation and net asset value per share. These two figures play quite a significant ...
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The price-to-book effect on the JSE : valuation disparities and subsequent performance
(AOSIS, 2014)The purpose of this study was to determine whether the relative out- or underperformance of a value portfolio versus a growth portfolio can be anticipated in advance by comparing a valuation difference multiple with the ...
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The elaboration and empirical evaluation of the De Goede learning potential structural model
(AOSIS, 2014)As a direct result of having segregated amenities and public services during the Apartheid era where Black individuals were provided with services inferior to those of White individuals, the country is currently challenged ...
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Devising enabling spaces and affordances for personal knowledge management system design
(Informing Science Institute, 2017)Aim/Purpose: Personal Knowledge Management (PKM) has been envisaged as a crucial tool for the growing creative class of knowledge workers, but adequate technological solutions have not been forthcoming. Background: Based ...
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The development of a measurement instrument to measure the quality of internet investor relations
(AOSIS, 2016)The purpose of this study was to develop a measurement instrument to measure the quality of Internet investor relations (IIR). This study will aid future research to examine IIR and provide guidance to companies in the ...
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What characterises high-growth firms in South Africa? Evidence from World Bank Enterprise Survey
(AOSIS, 2016)In the past two decades, considerable efforts have been made to promote small and medium enterprises as a catalyst for job creation in many countries, including South Africa. However, globally a growing body of evidence ...
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A motivational perspective on the user acceptance of social media
(AOSIS, 2016)Social media is a unique marketing communication medium to engage with a new generation of consumers and it has become an essential element of many organisations’ strategic planning. On social media sites, consumers are ...
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Governance of urban transitions : towards sustainable resource efficient urban infrastructures
(IOP Publishing, 2017)The transition to sustainable resource efficient cities calls for new governance arrangements. The awareness that the doubling of the global urban population will result in unsustainable levels of demand for natural resources ...
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Environmental and natural resource implications of sustainable urban infrastructure systems
(IOP Publishing, 2017)As cities grow, their environmental and natural resource footprints also tend to grow to keep up with the increasing demand on essential urban services such as passenger transportation, commercial space, and thermal comfort. ...
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Towards a 21st century university : teachings from consumer behaviour applicable to higher education
(UNISA Press, 2015)The South African higher education landscape has changed dramatically over the past 25 years. The purpose of this conceptual article is to challenge higher education institutions (HEIs) to learn/draw from a wider spectrum ...
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What impedes micro, small and medium firms’ growth the most in South Africa? Evidence from World Bank Enterprise Surveys
(AOSIS, 2015-06-30)The growth of Micro, Small and Medium Enterprises (MSMEs) is often regarded as a solution to persistent unemployment in developing countries. Studies have shown that access to finance is the most serious obstacle to MSMEs’ ...
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Share repurchase and dividend payout behaviour : the South African experience
(AOSIS, 2015-09-30)Share repurchases, rather than dividend payments, are increasingly becoming the globally favoured payout method. This has prompted a renewed interest in the field, and raises questions about the actual motivation for share ...
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Institutional proxy voting in South Africa : process, outcomes and impact
(AOSIS, 2015-12-31)This study investigated the nature of institutional shareholder activism in South Africa with a particular focus on proxy voting as a public form of shareholder discontent. A total of 24 510 votes cast by 17 local investment ...
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Developments in the value-added efficiency of South African workers : an exploratory study
(AOSIS, 2015-12-31)Human capital efficiency (HCE) refers to an employee's ability to create value-added for his employer. The purpose of this study is to investigate the movement in HCE of the workers of South African listed companies over ...
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Competition in the South African manufacturing sector : an empirical probe
(AOSIS, 2015-09-30)This paper empirically probes competition in the South African manufacturing sector using the latest published data on the industries of this sector released by the national statistical office. It is found that enterprise ...
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