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
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Department of Economics [190]
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Department of Logistics [190]
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School of Accountancy [217]
Recent Submissions
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A critical analysis of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa
(AOSIS Publishing, 2020)Background: An additional reportable arrangement was added to South African tax legislation by way of a public notice in section 2.6 of the Government Gazette no. 39650 of 3 February 2016 (hereafter referred to as the ... -
Outcomes-based performance management through measuring indicators : collaborative governance for local economic development (LED) in South African municipalities
(Technium, 2020-07)Undoubtedly, there is a lag in the scholarships on performance outcomes of collaboration aimed at improving the system management and responsiveness to socio-economic issues in local government. Whilst most scholarships ... -
The many faces of earnings before interest, tax, depreciation and amortisation (EBITDA) : assessing the decision usefulness of EBITDA disclosure by Johannesburg Stock Exchange-listed companies
(AOSIS, 2020)Orientation: The voluntary disclosure of non-Generally Accepted Accounting Principles (non-GAAP) earnings may lack decision-usefulness if not faithfully represented or comparable. Commonly accepted as being well defined, ... -
Context-specific indicators to guide the judgement of a going concern for a company in business rescue
(AOSIS, 2020)Orientation: Annual financial statements are normally prepared based on the going concern assumption that a company will continue to exist in the foreseeable future and that it has neither the intention nor the need to ... -
Variance in employee engagement : a qualitative analysis amongst public school teachers in the Cape Winelands education district
(AOSIS, 2020)Orientation: The Global Competitiveness Index Report 2017 – 2018, which ranks the quality of 124 countries’ education system, positioned South Africa 114th. Challenges with the quality of basic education offered in many ... -
A structured approach to strategic alignment between business and information technology objectives
(AOSIS, 2020)Purpose: Information Technology (IT) is developing at an accelerated rate, making it virtually impossible to separate business and IT strategies. Consequently, the IT strategy of an entity must be integrated with its ... -
The use of past assessments as a deductive learning tool? perceptions of students at a South African university
(HESA, 2020)Promoting critical thinking skills in the higher education setting is noted as a key skill required by students. Using a questionnaire approach, this study examined whether first-year students perceived the use of past ... -
Value chain-induced constraints limiting scale of conservation agriculture in South Africa
(IntechOpen, 2019)The potential of scaling conservation agriculture (CA), for long-term food security, remains under-investigated within the context of agricultural food value chains in South Africa. To scale the use of CA an understanding ... -
Non-executive directors : employees or independent contractors for both income tax and employees' tax purposes?
(AOSIS, 2013)The 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 ... -
Replacement depreciation and price regulation
(Energy Research Centre, University of Cape Town, 2006)Price regulation occurs quite commonly amongst natural monopolies which frequently include public utilities. In South Africa and in certain countries in Africa, there has recently been a revival of price regulation in ... -
An analysis of issues relating to the taxation of cryptocurrencies as financial instruments
(AOSIS, 2020)Orientation: This article examines the normal tax treatment of cryptocurrency transactions performed by natural persons in South Africa. Research purpose: The aim of this article was to document the normal tax treatment ... -
Risk profile of weather and system-related port congestion for the Cape Town container terminal
(Unisa Press, 2020)The South African maritime industry suffers from a number of risks, with the most prominent source of risk stemming from congestion within port terminals. The Port of Cape Town is one of South Africa’s main ports. Two of ... -
Factors influencing restaurateurs' choice of wines and wine lists : a replication study in a South African context
(AOSIS, 2019-07-29)Orientation: The restaurant environment is highly competitive. Restaurants’ wine lists offer value, prestige and positive emotional experiences to customers. Research purpose: The research problem studied here focuses on ... -
Investigating supply chain sustainability in South African organisations
(AOSIS, 2018)Background: The need for sustainable supply chain management has become a necessity given the growing impact of climate change and global warming. The South African (SA) government is planning to implement a carbon tax in ... -
A heavy goods vehicle fleet forecast for South Africa
(AOSIS, 2018)Purpose: To develop and apply a methodology to calculate the heavy goods vehicle fleet required to meet South Africa’s projected road freight transport demand within the context of total surface freight transport ... -
Conveniently healthy : the impact of health endorsements on brand trust, brand loyalty and brand equity in fast moving consumer goods convenience versus shopping goods
(AOSIS, 2020-04-06)Purpose: While millions of dollars is spent yearly on health endorsements, and its associated research, findings in studies where product category wasn’t considered might be inaccurate. Design/methodology/approach: An ... -
Funding for roads : understanding the South African road funding framework
(2019-09-30)Background: A good quality road network holds numerous benefits to any country, but is dependent on sufficient and stable modes of funding and adequate financing. Funding for roads in South Africa is complex, controversial ... -
Changes in South African executive share-based remuneration
(AOSIS, 2018)Orientation: Institutional theory proposes that companies respond to environmental factors (such as changes in accounting requirements and the economy) in order to gain or retain legitimacy. As such, environmental factors ... -
Addressing the incremental risks associated with adopting Bring Your Own Device
(AOSIS, 2018)Bring Your Own Device (BYOD) involves allowing employees to use their own mobile devices to access their organisations’ networks. Many organisations are embracing this trend as a means to cut information technology (IT) ... -
Food security, wheat production and policy in South Africa : reflections on food sustainability and challenges for a market economy
(AOSIS, 2018)The traditional concept of security has broadened over the past decades. Food security in South Africa is an imperative for human and non-human survival. In the contemporary political economy, there is a real nexus between ...
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