Browsing by Issue Date
Now showing items 1-19 of 19
-
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 ... -
Valuation practices under business rescue circumstances in South Africa
(AOSIS Publishing, 2020)Background: A business rescue plan should indicate the benefits of adopting a business rescue plan as opposed to the benefits of immediate liquidation. Performing a valuation is thus a vital aspect of the business rescue ... -
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 ... -
To bu(Y) or not to bu(Y) : perceived risk barriers to online shopping among South African generation Y consumers
(Cogent OA, 2020)In South Africa the adoption and growth of online shopping is relatively slow. The primary objective of this study was to investigate possible perceived risk barriers that might influence the online shopping behaviour of ... -
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 ... -
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 ... -
Reflections on the effectiveness of child support grants
(African Sun Media, 2020)South Africa’s unusually large social assistance system annually transfers some 3% of the country’s gross domestic product (GDP) to the poor as cash grants.1 The child support grant (CSG) programme is one of the ... -
A quasi-experimental evaluation of a skills capacity workshop in the South African public service
(AOSIS, 2020)Background: A paucity of evaluation studies could be identified that investigated the impact of training. The lacuna of research should be viewed in light of austerity measures as well as inability to measure return of ... -
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, ... -
Integrity and vulnerability as building blocks of perceived moral character and leader profile attractiveness
(Medknow Publications, 2020)Integrity is often regarded as cardinal to moral character and thus a desirable leadership attribute. However, integrity that is not moderated through an adjunctive virtue such as vulnerability can produce leaders who are ... -
Influence of moral intelligence, principled leadership and trust on organisational citizenship behaviour
(AOSIS Publishing, 2020)Background: Organisational citizenship behaviour (OCB) plays a substantial role in individual and organisational performance. Aim: The aim of the study was to investigate how moral intelligence and principled leadership ... -
Improving student assessment feedback in an introductory accounting course through two-stage collaborative assessment
(HESA, 2020)Student feedback is an important part of the formative assessment process. Previous research shows that there is room for improvement in student feedback on accounting education. Various benefits, especially those associated ... -
How accounting students within the Thuthuka Bursary Fund perceive academic support offered at one South African university
(HESA, 2020)Recent academic performance of students in their chartered accountancy professional examinations has been under scrutiny by the business community in South Africa, especially examination performance amongst Black, Coloured ... -
Does free higher education in South Africa make economic sense? Views of commerce students
(HESA, 2020)Student protests demanding ‘free’ higher education at South Africa universities in 2015 is a reminder that there are still a lot of unresolved issues regarding the inequalities due to the apartheid era in the higher education ... -
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 ... -
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 ... -
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 ... -
Algorithmic decision-making and the law
(Department for E-Governance and Administration, Danube University Krems, 2020)The Fourth Industrial Revolution is reshaping the world we know dramatically and is characterised by a close interaction between the biological, digital and physical spheres. Digital technologies are impacting all facets ... -
Accountancy students’ and lecturers’ perceptions of the effect of open-book assessments on writing examinations
(HESA, 2020)Open-book assessment (OBA) can contribute to the development of competency in handling large amounts of information in the knowledge economy. This is one of the reasons why the South African Institute of Chartered Accountants ...
