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Fishing methods for sustainable shrimp fisheries in the Canary Islands (North-West Africa)
Item type: Journal Article • Journal: African Journal of Marine Science • Authors: M Arrasate-López --- , Spain VM Tuset --- , Spain JI Santana --- , Spain A García-Mederos --- , Spain O Ayza --- , Spain JA González --- , SpainDuring the past 20 years, experimental cruises have been conducted around the Canary Islands (North-West Africa) to investigate the biodiversity of the deep-sea ecosystem and to explore new fisheries resources. Although pandalid shrimps were shown to be very abundant in... -
Employees' perceptions of the Aid-for-AIDS disease-management programme, South Africa
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Alan Rothberg Karen Van HuyssteenIt is estimated that 18–20% of South Africa's more than 5 million HIV-positive individuals are formally employed. Disease management programmes for these employees vary in scope and sophistication, with services provided by the employer, or third-party specialist disease managers, or... -
Use and neglect of best-practice HIV/AIDS programme guides by South African companies
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Ronald Whelan David Dickinson Tessa MurrayNumerous guidelines set out best-practice policies for HIV/AIDS interventions in the workplace. This study analysed 14 recognised codes and guidelines to gain an understanding of the theoretical consensus regarding the key components of best-practice workplace HIV/AIDS interventions. Nine key components... -
Bridging the gap between VCT and HIV/AIDS treatment uptake: perspectives from a mining-sector workplace in South Africa
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Anil Bhagwanjee Inge Petersen Olagoke Akintola Gavin GeorgeThis qualitative study sought to understand users' perceptions of the voluntary counselling and testing (VCT) and HIV-treatment services offered by a mining company in South Africa, with the intention of making recommendations to improve the rates of uptake. A purposive... -
Adding market value to a holding company
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: G D I Barr --- Department of Statistical Science and Economics, B S Kantor --- Department of Economics,The paper explains the forces that determine changes in the discount of Net Asset market value of the typical JSE listed holding company. It is demonstrated that a variety of events which will alter the discount automatically may have very... -
The appropriateness of performance measurement in the service sector: A case study
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: K Sartorius --- School of Accountancy, C Eitzen --- School of Accountancy, C Nicholson --- School of Accountancy,The development of performance measures in service companies has not kept abreast with their manufacturing counterparts despite the unprecedented growth of this sector in recent decades. The objective of this paper is to contribute towards a better understanding of the... -
Business rescue replacing judicial management: An assessment of the extent of problems solved
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: C Lamprecht --- Department of Accounting,The South African Companies Act 46 of 1926 introduced judicial management as a statutory corporate rescue procedure for companies to be used before liquidation, where appropriate. It was retained in the South African Companies Act 61 of 1973, even though... -
South African Statements of Accounting Practice as Part of a User-oriented Framework
Item type: Journal Article • Journal: De Ratione • Authors: J.A. Miller --- University of Natal-Durban,In this third and final article on a suggested Hierarchy of Objectives for Financial Reporting the author deals with Statements of Accounting Practice as the operational level thereof, implementing concepts and principles towards achieving the objectives defined. As a consequence... -
A critical analysis of the new definition of the holding-subsidiary relationship
Item type: Journal Article • Journal: De Ratione • Authors: G K Everingham --- University of Cape Town, R D Jooste --- University of Cape Town,This article reviews the new definition of the holding-subsidiary relationship, introduced by amendment in 1992 in South Africa into the Companies Act of 1973. It traces the efforts of the legislature, influenced by developments in the United Kingdom, to produce... -
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 accounting function of John Company’s Cape of Good Hope factory 1812–1813, during the second British occupation of the Cape colony – observations and comments
Item type: Journal Article • Journal: De Ratione • Authors: J G Samkin --- Department of Accountancy,This paper reviews and makes observations on the accounting functions of the Cape of Good Hope factory of the English East India Company during the period 1812–1813. In particular, the accounting records maintained by the Cape factory are examined. By... -
Black Jack: Do company benefits and feelings have an impact on my happiness?
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Rosa Naudé --- TREES (Tourism Research in Economic Environs and Society), South Africa Stefan Kruger --- TREES (Tourism Research in Economic Environs and Society), South Africa Melville Saayman --- TREES (Tourism Research in Economic Environs and Society), South Africa Cara Jonker --- School of Human Resource Sciences, South Africa Muzaffer Uysal --- TREES (Tourism Research in Economic Environs and Society), South AfricaThe aim of this study was to determine whether casino employees’ benefits and their feelings about the company influence their experienced happiness. A total of 1 502 casino employees were surveyed (females = 57%; males = 43%). They completed a... -
Job apathy and work engagement: Moderating influence of perceived leader integrity and spiritual intelligence in a Nigerian mass transit company
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Fabian O. Ugwu --- Department of Psychology, Faculty of Management and Social Sciences, Nigeria Ike E. Onyishi --- Department of Psychology, Faculty of the Social Sciences, Nigeria Okechukwu Ibiam Egwu --- Department of Political Science, Faculty of Management and Social Sciences, Nigeria Otu Otu Akanu --- Department of Political Science, Faculty of Management and Social Sciences, Nigeria Okechukwu Groupson --- Department of Political Science, Faculty of Management and Social Sciences, Nigeria Moses Agudiegwu --- Department of Political Science, Faculty of Management and Social Sciences, NigeriaThis study explored the direct and interactive roles of job apathy, perceived leader integrity, and spiritual intelligence on work engagement among 206 Nigerian employees of a leading mass transit company (females = 33%; mean age = 35.81years, SD = 5.04;... -
Argumentum ad hominem and coercive company culture influences on workaholism: Results and implications of a cross-cultural South Korea study
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Joon-ho Kim --- The Cultural Policy Network, South Korea Hyun-ju Choi --- Department of Cultural & Arts Management, South Korea Jong-pil Yu --- Department of Business Administration, South Korea Jeong-hee Lim --- Research Institute Multicultural Community, South Korea Hyuck-jin Lee --- Department of Economics & Trade, South Korea Seung-hye Jung --- School of Dance, South KoreaThe present study investigated the association between supervisors’ use of argumentum ad hominem or confrontational dialogue and companies’ coercive company culture on employees’ emotional exhaustion and workaholism. The survey was conducted with (non-permanent), multicultural foreign workers living in Seoul, Gyeonggi... -
Human trafficking in the hospitality industry in the Netherlands
Item type: Journal Article • Journal: Research in Hospitality Management • Authors: Gonneke Kragt --- , the NetherlandsThis article explores the level of preparedness of front office (FO) employees to recognise and react to human trafficking (HT). The information used for this research was based on relevant literature related to the subject. Also, data for this study... -
Moving to design-based education in hotel management school: proof of success and beyond — a research journey
Item type: Journal Article • Journal: Research in Hospitality Management • Authors: Hanneke Assen --- , the Netherlands Marte Rinck de Boer --- , the Netherlands Macmillion B Fernandes --- , the NetherlandsNHL Stenden University of Applied Sciences adopted the innovative educational concept design-based education (DBE) in 2018. The Hotel Management School is one of the programmes that introduced a DBE curriculum. It is important to explore to what extent DBE is... -
Digitalisation and temporary agencies: Impact on the business model and internal organisation
Item type: Journal Article • Journal: Research in Hospitality Management • Authors: Stephanie van Oorschot --- , The NetherlandsThis study investigated the potential impact of upcoming technologies on the business model of temporary agencies, as well as the required organisational changes to effectively digitalise. Although this research does not focus on temporary agencies in hospitality specifically, the outcomes... -
Applying legitimacy theory to understand sustainability reporting behaviour within South African integrated reports
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Shelly Herbert --- , South Africa Mark Graham --- , South AfricaSustainability disclosures are frequently included within integrated reports, in order to provide disclosures relating to the capitals identified in the International <IR> Framework (the Framework). South Africa has been at the forefront of integrated reporting, following the guidance of King... -
Analysts’ stock ratings and the predictive value of news and Twitter sentiment
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: John Garcia --- , USAThis study investigates the relationship between the stock ratings of professional analysts and company-level sentiment. I find that investor sentiment expressed in tweets and news articles displays a positive relationship with professional analysts’ stock ratings and that the sentiment conveyed... -
A lottery incentive system to facilitate dialogue and social support for workplace HIV counselling and testing: A qualitative inquiry
Item type: Journal Article • Journal: SAHARA-J: Journal of Social Aspects of HIV/AIDS • Authors: Martin Weihs --- , South Africa Anna Meyer-Weitz --- , , South AfricaDespite South African mid-sized companies' efforts to offer HIV counselling and testing (HCT) in the workplace, companies report relatively poor uptake rates. An urgent need for a range of different interventions aimed at increasing participation in workplace HCT has been...
