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Financial Decision Criteria and Real Price Changes
Item type: Journal Article • Journal: South African Forestry Journal • Authors: H. J.E. Uys --- Department of Forest Science,General price indices such as the Consumer Price Index (CPI) or the Production Price Index (PPI) represent the weighted average of prices of a large number of goods and services. Such price indices therefore cannot accurately measure the changes in... -
Land Valuation with a Limited Planning Horizon
Item type: Journal Article • Journal: South African Forestry Journal • Authors: H. J.E. Uys --- Department of Forest Science, H. Kotze --- Department of Forest Science,The forestry industry in South Africa operates within a dynamic environment. Rotations are relatively short, land use conversion takes place regularly and company ownership changes frequently. Foresters in the private sector are therefore reluctant to use Land Expectation Value with... -
The minimum required yield for profitable sawtimber production from Pin us patula in the escarpment area of Mpumalanga
Item type: Journal Article • Journal: The Southern African Forestry Journal • Authors: M.P. Falcão --- Faculty of Agronomy and Forestry Engineering, Mozambique H. J.E. Uys --- Department of Forest Science, South AfricaIn a recent study (1998) the minimum required yield for profitable sawtimber production from Pinus patula in the escarpment area of Mpumalanga was established. Net Present Value was used as financial profitability criterion. All cost components were 1996 costs (the... -
An Integrated System for Forest Management and Silvicultural Planning and Control in South African State Forestry
Item type: Journal Article • Journal: South African Forestry Journal • Authors: H.W. Kassier --- Forest Management Division, Department of Water Affairs, Forestry and Environmental Conservation,A computerised plantation analysis system (COMPAS) for commercial plantation management, planning and control is described and illustrated. Present uses in South African State forestry and future development of the system are discussed. -
The promise and limitations of cash transfer programs for HIV prevention
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: John Fieno --- Regional HIV/AIDS Program, US Agency for International Development, South Africa Suzanne Leclerc-Madlala --- Office of HIV/AIDS, US Agency for International Development, USAAs the search for more effective HIV prevention strategies continues, increased attention is being paid to the potential role of cash transfers in prevention programming in sub-Saharan Africa. To date, studies testing the impact of both conditional and unconditional cash... -
On the distributions of cash flow ratios of listed South African industrial companies
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: W D Hamman --- Graduate School of Business, E V d M Smit --- Graduate School of Business, A C Jordaan --- Graduate School of Business,This paper investigates the assumption of normality in the distribution of cash flow ratios of listed South African industrial companies over the period 1974 to 1993. Twenty eight cash flow ratios are defined and the distributions are investigated for the... -
Value added reporting in South Africa: current disclosure patterns
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- Department of Accounting,The value added statement has become a recognised part of annual reports in South Africa despite the fact that no guidance has been provided to the preparers of the value added statement other than The corporate report (ICAEW, 1975) which... -
The value relevance of earnings, operating cash flow and accruals: A study on UK data
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: N Garrod --- Law and Management, Republic of South Africa B Giner --- University of Valencia, Spain M Larrán --- University of Cadiz, SpainThe purpose of the work reported in this paper is to establish the value relevance of earnings, operating cash flows and accruals for UK companies. Innovations in this paper are threefold: the use of a valuation rather than a returns... -
The time series behaviour of net profit, cash flow from operating activities and accruals of South African listed industrial companies for the period December 1988 to November 2002
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: B W Steyn --- Department of Accountancy, W D Hamman --- Graduate School of Business,Harmonising South African accounting methods with international trends led to basically all South African accounting statements being revised after December 1994. This resulted in changes in accounting policies and methods and, quite often, involved more conservative requirements than previously. -
Capital budgeting: A case study analysis of the role of formal evaluation techniques in the decision making process
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E Gilbert --- Graduate School of Business, University of Cape Town,This paper furthers the understanding of capital budgeting by reviewing two individual capital investment decisions taken by manufacturing firms in South Africa. This study indicates that managers do not base their capital investment decisions on a comparison of the expected... -
Basic Financial Statements: Objectives, Categories, Principles and Presentation
Item type: Journal Article • Journal: De Ratione • Authors: J.A. Miller --- University of Natal,Objectives ae suggested for each of the basic financial statements in the annual report of a business entity. Categories of information required and the principles used in their classification, are identified and defined. A suggested presentation reflects cash flow alongside... -
Reforming taxation of business for rationalisation and inflation-neutrality
Item type: Journal Article • Journal: De Ratione • Authors: Wesley J Gavin --- Professor in the Department of Accounting at Rhodes University,Taxation of business in South Africa needs reforming to avoid inflationary distortions and investment disincentives. Inflation adjusted income has largely been abandoned as a feasible tax base. Taxing both corporate and non-corporate business income at a flat rate on the... -
The use of cash transfers for HIV prevention — are we there yet?
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Jessica Taaffe --- The World Bank Group, USA Nejma Cheikh --- The World Bank Group, USA David Wilson --- The World Bank Group, USAPoverty and social inequality are significant drivers of the HIV epidemic and are risk factors for acquiring HIV. As such, many individuals worldwide are at risk for new HIV infection, especially young women in East and Southern Africa. By addressing... -
Household market participation and stunting in preschool children in Lilongwe, Malawi
Item type: Journal Article • Journal: South African Journal of Clinical Nutrition • Authors: Al Howard --- Department of Global and Community Health, Mk Komwa --- Department of Environmental Science and Policy, R. Yohane --- Kanengo AIDS Support Organization, Kh Jacobsen --- Department of Global and Community Health,Background: Stunting among Malawian preschool children continues to be a concern. -
Resourcing resilience: social protection for HIV prevention amongst children and adolescents in Eastern and Southern Africa
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Elona Toska --- AIDS and Society Research Unit, Centre for Social Science Research, South Africa Lesley Gittings --- AIDS and Society Research Unit, Centre for Social Science Research, South Africa Rebecca Hodes --- AIDS and Society Research Unit, Centre for Social Science Research, South Africa Lucie D Cluver --- School of Public Health and Family Medicine, Division of Social and Behavioural Sciences, South Africa Kaymarlin Govender --- Health Economics and HIV and AIDS Research Division (HEARD), South Africa K Emma Chademana --- School of Public Health, South Africa Vincent Evans Gutiérrez --- School of Public Health and Family Medicine, Division of Social and Behavioural Sciences, South AfricaAdolescents are the only age group with growing AIDS-related morbidity and mortality in Eastern and Southern Africa, making HIV prevention research among this population an urgent priority. Structural deprivations are key drivers of adolescent HIV infection in this region. Biomedical... -
A South African softwood sawtimber supply chain case study
Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Pierre A Ackerman --- Department of Forest and Wood Science, South Africa Elizabeth A van der Merwe --- Department of Forest and Wood Science, South Africa Reino E Pulkki --- Department of Forest and Wood Science, South AfricaSupply chain management principles were analysed by investigating the effects of smaller-scale and incremental interventions in a forest-to-mill value chain on financial returns and forest resource use in an Eastern Cape case study area. Three previous studies provided input by... -
Financial Profitability of Carbon Offset Monoculture Plantation Forestry on Smallholder Farms in Trans Mara Sub-County, Kenya
Item type: Journal Article • Journal: East African Agricultural and Forestry Journal • Authors: J. Chemuliti --- Kenya Agricultural and Livestock Research Organization, Kenya C. Ackello-Ogutu --- Department of Agricultural Economics, Kenya S. Mbogoh --- Department of Agricultural Economics, Kenya P. Irungu --- Department of Agricultural Economics, KenyaThere is growing interest in the development of smallholder carbon offset forestry projects in Africa as a means of mitigating climate change while providing co-benefits of development and environmental protection and conservation. Financial profitability of carbon projects is a key... -
Goodwill impairment testing disclosures – South African compliance in 2018
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Charles Day --- Oxford Brookes Business School, United KingdomThis paper reviews compliance with the IAS 36 goodwill impairment testing disclosure requirements by South African entities included in the All Share Index of the Johannesburg Stock Exchange. A detailed extraction of disclosures provided by entities with material levels of... -
The relationship between tax transparency and tax avoidance
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Madeleine Stiglingh --- , South Africa Anna-Retha Smit --- , South Africa Anri Smit --- , South AfricaAll over the world, the tax avoidance practices of large multinational firms have received much media attention over the last few years, which has become a prominent reputational risk for many firms. In addition to the possible reputational risk stemming... -
Exit from social assistance in sub-Sahara Africa: The reality of livelihood empowerment against poverty in the Upper West Region, Ghana
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Moses Naiim Fuseini --- Department of Public Policy and Management, SD Dombo University of Business and Integrated Development Studies, Ghana Ibrahim Abu Abdulai --- SD Dombo University of Business and Integrated Development Studies, Ghana William Quarmine --- BlueCrest College, Ghana Shaibu Bukari --- University of Cape Coast, GhanaGlobally, there is a frantic rush to establish social assistance programmes such as Livelihood Empowerment Against Poverty (LEAP), which are viewed as a panacea for poverty reduction. Nonetheless, prior research ignored the critical issue of exiting these programmes, which is... -
An analysis of the use of share-based payments by the JSE Top 100 companies
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ramishka Nardhamuni --- University of the Witwatersrand, South Africa Kayleigh Greenslade --- University of the Witwatersrand, South Africa Wayne van Zijl --- University of the Witwatersrand, South AfricaLimited research has been conducted on companies’ use of share-based payments in a South African context. Where research has been performed, the focus has been predominantly on shared-based payments as part of executive remuneration packages. This paper extends this research... -
Cash holding, risk-taking behavior and financial performance of non-financial firms listed in sub-Saharan Africa Securities Exchanges
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Brian Ochieng Aluora --- University of Embu, Kenya Samuel Nduati Kariuki --- University of Embu, Kenya Peter Njagi Kirimi --- University of Embu, KenyaThe study examined the linkage between cash holding, risk-taking and financial performance of listed non-financial corporations using the two-step system GMM method. GMM's outcome was then compared across the agricultural, manufacturing and construction industries. Cash holding and risk-taking had a...