Research Articles (University of Stellenbosch Business School)
Recent Submissions
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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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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’ ... -
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 ... -
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 ... -
Using transformative transition coaching to support leaders during career transitions
(SUNMeDIA, 2018)Senior leadership transitions present daunting challenges. To promote inclusive development and comply with equal opportunity legislation, South African companies often fast-track careers of high-potential previously ... -
Unfulfilled loan demand among agro SMEs in Namibia
(AOSIS Publishing, 2016)Using a qualitative methodology approach, a case study research design by way of in-depth semi-structured interview(s) was followed to interview farmers, commercial banks, development banks, venture capitals and private ... -
Design science research for personal knowledge management system development - revisited
(Informing Science Institute, 2016)ENGLISH SUMMARY : The article presents Personal Knowledge Management (PKM) as an overdue individualized as well as a collaborative approach for knowledge workers. Designing a PKM-supporting system, however, resembles a ... -
Creation and appropriation of socio-environmental value in coopetition
(Elsevier, 2016)ENGLISH SUMMARY : Although much has been written about value in coopetition initiatives, the dynamics of value creation and appropriation remain poorly articulated. This paper explores the types of value and the dynamics ... -
Willingness to pay for green electricity : a review of the contingent valuation literature and its sources of error
(Elsevier, 2016)ENGLISH SUMMARY : Contingent valuation is widely used due to its flexibility in valuing a wide variety of nonmarket goods. Although this method has important benefits, its validity and reliability are often criticised. ... -
Corporate health and wellness and the financial bottom line
(Lippincott, Williams & Wilkins for American College of Occupational and Environmental Medicine, 2016)Objective: The research objective was to test the hypothesis that corporate health and wellness contributed positively to South African companies’ financial results. Methods: The past share market performance of eligible ... -
The relationship between external financial flows and economic growth in the Southern African Development Community (SADC) : the role of institutions
(International Foundation for Research and Development, 2016-02)The study examined the relationship between external financial flows, domestic savings and economic growth in the SADC region for the period from 1980 to 2009 specifically looking at the role played by institutions. The ... -
Publishing patterns at the Cape Peninsula University of Technology
(Academy of Science of South Africa, 2016)ENGLISH SUMMARY : We report on the publishing and collaborative patterns of researchers in the applied sciences and engineering disciplines at a technological university in South Africa, Cape Peninsula University of ...
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