Search
Search results for
We found
12 results for you
-
The Role of Estuaries in South African Fisheries: Economic Importance and Management Implications
Item type: Journal Article • Journal: African Journal of Marine Science • Authors: S. J. Lamberth J. K. TurpieExisting catch data for 129 of 255 functional estuaries on the South African coastline were reviewed and the relationships between fish catch and estuary size, type and biogeographical region analysed using simple and multivariate models. The best predictive models were... -
Transfer pricing methods in the context of intangible property
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Steyn --- Department of Taxation, School of Accounting Sciences,The purpose of this study is to evaluate the suitability of existing acceptable transfer pricing methods and their application to international transactions between related parties involving intangible property, more specifically intellectual property that is legally protected. The application of the... -
Cost contribution agreements: The South African tax implications of research and development costs incurred by multinationals participating in joint research projects with offshore associates
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Steyn --- Department of Management Accounting,Cost Contribution Agreements (CCAs) or cost sharing of research and development costs, is one of the vehicles sanctioned by tax authorities that may be used by multinational enterprise groups (MNEs) to develop and distribute intangible property among members of the... -
Tax transparency reporting by the top 50 JSE-listed firms
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Madeleine Stiglingh --- Department of Accounting, South Africa Elmar R. Venter --- Department of Accounting, South Africa Ilinza Penning --- Department of Taxation, South Africa Anna-Retha Smit --- Department of Taxation, South Africa Anculien Schoeman --- Department of Taxation, South Africa Theuns L. Steyn --- Department of Taxation, South AfricaAs a result of increased regulatory focus on a number of firms’ tax behaviour, tax compliance is now recognised as a source of reputational risk. Transparency on the reporting of tax related matters in public corporate reports could mitigate a... -
Section 12M contributions in terms of the Income Tax Act No. 58 of 1962: Normal tax implications for the retired employee
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E van Wyk --- School of Accountancy, Faculty of Economic and Management Sciences, M Terblanche --- Ducharme Consulting, South AfricaSection 12M of the Income Tax Act No. 58 of 1962 allows a normal tax deduction for employers who pay the post-retirement medical contributions by way of lump sum payments on behalf of retired employees. Although a full deduction is... -
On the financial interpretation of risk contributions: An analysis using Quantile Simulation
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Simon du Plooy --- Centre for Business Mathematics and Informatics, Faculty of Natural Sciences, South AfricaThis paper tests whether the financial interpretation of risk contributions (Qian, 2006), as measured by marginal change in volatility, holds when accounting for fat tails in the asset return distributions. This important result is the theoretical foundation of risk-based portfolios,... -
The Role of Mrisho Mpoto’s Songs in Developing Oral Literature
Item type: Journal Article • Journal: Eastern African Literary and Cultural Studies • Authors: Evans Makhulo --- Department of Linguistics and Languages, KenyaThis paper investigates the contribution of Mrisho Mpoto’s songs in developing oral literature. It does so by examining the role of oral literature and evaluating the extent to which his songs advance the said role. Furthermore, we propose to show... -
Traditional green leafy vegetables as underutilised sources of micronutrients in a rural farming community in south-west Nigeria II: consumption pattern and potential contribution to micronutrient requirements
Item type: Journal Article • Journal: South African Journal of Clinical Nutrition • Authors: Shirley Isibhakhomen Ejoh --- , France Faustina Dufie Wireko-Manu --- , France David Page --- , France Catherine MGC Renard --- , FranceObjective: To determine the consumption pattern of selected households consuming traditional green leafy vegetables (TGLVs) during three seasons and potential contribution to recommended nutrient intakes. -
The sustainable lifestyle level: How real salary increases affect adequate retirement provision
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Elze-Mari Roux --- , South Africa Johann de Villiers --- , South AfricaThis article studies the effect of real increases in salary on required contribution rates when saving for retirement to maintain a Sustainable Lifestyle Level (SLL). We consider two strategies. The first sets conventional contribution rates, recalculating whenever an increase occurs... -
Contributions of Africa to management and organization science
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Baniyelme D. Zoogah --- McMaster University, CanadaGiven the increasing globalization of management and organization science (MOS), it has been suggested that scholarly communities examine the contributions of their contexts to the discipline. Accordingly, the contributions from Africa to MOS across the pre-modern, modern, and post-modern eras... -
Energy and nutrient contribution of different food groups to the dietary intake of 6- to <9-month-old infants in a low socioeconomic community in North West Province, South Africa
Item type: Journal Article • Journal: South African Journal of Clinical Nutrition • Authors: Tshiphiri Mukwevho --- North-West University, South Africa Cornelius M Smuts --- North-West University, South Africa Hannah Asare --- North-West University, South Africa Mieke Faber --- North-West University, South Africa -
Unintended consequences of market-wide circuit breakers in China
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Xinru Wang --- University of Wollongong, Australia Maria H. Kim --- University of Wollongong, Australia Sandy Suardi --- University of Wollongong, Australia Jing Zhao --- La Trobe University, AustraliaThis study examines the effectiveness of market-wide circuit breakers in China, specifically on January 4 and 7, 2016, focusing on their impact on price discovery, volatility, and trader behaviour. Unlike previous research, it explores the broader implications of market-wide halts,...