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Change or be changed; anaesthetist accreditation in echocardiography: is it time?
Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: AR Keene --- Olivedale Cardiothoracic Unit, South Africa -
The Cardiothoracic Anaesthesia Society of South Africa (CASSA) consensus paper for accreditation of anaesthetists in South Africa in perioperative echocardiography Item type: Journal Article • Journal: Southern African Journal of Anaesthesia and Analgesia • Authors: A Keene --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA), S Fischer --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA), E Turton --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA), J Van Der Westhuizen --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA), A Myburgh --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA), A Milner --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA), N Mdladla --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA), J Swanevelder --- Working Group of the Cardiothoracic Anaesthesia Society of South Africa (CASSA),There is a need to develop an accreditation process for South African physicians who practise perioperative echocardiography. International level accreditation will bring legitimacy to the process of training practitioners in perioperative echocardiography and ensure standards of practice. Accreditation will be... -
Factors influencing credit assessment
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Ward --- Wits Business School, Graduate School of Business Administration,This study examines the perceptions of credit analysts on which factors determine credit risk. A sample drawn from the major international credit underwriters was used to rank a previously derived set of micro-economic variables in terms of their importance as... -
An investigation into the impact of continuous auditing on the external auditors of the four largest banks in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: G Charlton --- Department of Accountancy, B Marx --- Department of Accountancy,With the increasing demands on technology and the increase in the number of transactions processed by organisations, users of financial information require information that is accurate, valid and reliable, but, most importantly, relevant – which means having the information available... -
Government control structure and allocation of credit: evidence from government-owned companies in China
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Kun Su --- School of Management, China Rui Wan --- School of Economics, China Taiwen Feng --- School of Management, ChinaThis paper examines the effects of government control structure on the allocation of bank credit to government-owned firms in China. It particularly examines the extent to which differences in institutional environments across the diverse regions of China affect the nexus... -
A note on failure prediction models as aids to the credit evaluation procedure in a South African Commercial Bank
Item type: Journal Article • Journal: De Ratione • Authors: G.A. Garbers --- Senior lending officer, Standard Bank Cape Town, E.O. Uliana --- Professor of Accounting,Errors by bank lending officers in assessing a loan application are costly to the bank. The literature suggests that the credit evaluation process can be enhanced by the use of failure prediction models. -
Common-wide information flow in CDS markets: The case of earnings surprises of industry leaders
Item type: Journal Article • Journal: Investment Analysts Journal • Authors: Paulo Pereira da Silva --- CMVM-Portuguese Securities Commission, Rua Laura Alves n.° 4, Lisbon, PortugalThis paper examines the way common-wide information is disseminated in credit default swap (CDS) markets. I find strong supporting evidence that earnings announcements of CDS references with greater liquidity and higher credit risk help in predicting the subsequent CDS spread... -
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... -
A critical analysis of ‘received by or accrued to’ as contemplated in the ‘gross income’ definition in section 1 of the Income Tax Act with reference to the Consumer Protection Act
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: C Thiart --- University of Stellenbosch, South AfricaThe introduction of the Consumer Protection Act 68 of 2008 has had significant implications for the South African commercial arena. This Act forms part of government regulation and is aimed at protecting the rights of consumers. -
The characteristics of financing arrangements for the production and marketing of shea (Vitellaria paradoxa) butter in Tamale in the Northern Region of Ghana
Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Emmanuel Kombiok --- Kwame Nkrumah University of Science and Technology, Ghana Olivia Agbenyega --- Kwame Nkrumah University of Science and Technology, GhanaShea (Vitellaria paradoxa) butter is an important internationally recognised economic commodity because of its food and medicinal potentials. However, access to finance for small-scale forest enterprises such as shea butter production and marketing remains a fundamental problem, which affects the... -
Growing common plantation tree species in Kenya for sale of carbon and wood supply: what is the best bet?
Item type: Journal Article • Journal: Southern Forests: a Journal of Forest Science • Authors: Vincent Oeba --- African Forest Forum, c/o World Agroforestry Centre (ICRAF), Kenya Larwanou Mahamane --- African Forest Forum, c/o World Agroforestry Centre (ICRAF), Kenya Samuel CJ Otor --- Department of Environmental Sciences, School of Environmental Studies, Kenya James B Kung’u --- Department of Environmental Sciences, School of Environmental Studies, Kenya Muchiri N Mbae --- Kenya Forestry Research Institute, KenyaThe introduction of carbon finance as an incentive in forestry farming has a potential of increasing the amount of carbon sequestered. However, this has created a daunting task among investors in forestry to optimise the joint production of wood and... -
Quality Assurance of Business Management Education in Africa: A Review of Current Systems and Recommendations for Quality Enhancements
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Eunice V. Akoto --- School of Business, USA Edward O. Akoto --- School of Business, USAQuality assurance systems – the collections of policies, procedures, and practices for achieving and maintaining quality – are critical to ensuring the relevance and effectiveness of business and management education in Africa. Currently, stakeholders may assess the quality of business... -
Employees’ experiences of the stigma of HIV in a retail organisation: secrecy, privacy or trust?
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Kgope P Moalusi --- Industrial and Organisational Psychology, South AfricaThis study unveiled the participants’ experiences of HIV-related stigma in a retail organisation located in the Western Cape province of South Africa. A qualitative approach was adopted because of its appropriateness for unravelling subjective phenomena such as employees’ experiences of... -
Emotional intelligence and academic success among South African engineering students
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Barend J. van Wyk --- , South Africa Henry D. Mason --- , South AfricaThis study explored the relationship between emotional intelligence and academic success among a sample of 1 346 South African engineering students. Data were collected from the students using the Emotional Skills Assessment Process (ESAP). Academic success was calculated using the... -
Access to credit and agricultural sector performance in Nigeria
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Romanus Osabohien --- , Nigeria Anita Mordi --- , Nigeria Adeyemi Ogundipe --- , NigeriaThis study examined how agricultural sector performance will be enhanced in Nigeria through access to credit. The study engaged a time series data sourced from the Central Bank of Nigeria (CBN) statistical bulletin and the World Development Indicators (WDI) of... -
Impact of the adoption of technological innovation on the credit acquisition of rice farmers in Senegal: A propensity score matching technique
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Philomena Chioma-Akalugo Ogwuike --- , Nigeria Clinton Obinna Ogwuike --- , Nigeria Aminou Arouna --- , Cote d’IvoireThis paper examines whether the adoption of the ASI thresher technology by rice farmers in the Senegal River Valley increases their access to credit and their creditworthiness through various pathways. Mainly, this study seeks to verify the argument that the... -
The taxation of gap cover policies for individual taxpayers in South Africa: a critical analysis
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Petro Gerber --- , South Africa Cecileen Greeff --- , South AfricaGap cover policies cover the shortfall between medical scheme benefits and the rates the service providers charge and are therefore used by individuals in South Africa to supplement payments of medical expenditure not covered by private medical schemes. Little information... -
A case study review and reasonability assessment of the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Kgonthe Sebashe --- , South Africa Henriette Lynette Erasmus --- , South Africa Magdalena Maria Erasmus --- , South AfricaThis research paper, by means of a case study, evaluated whether the foreign employment income tax exemption threshold in section 10(1)(o)(ii) of the Income Tax Act achieved its objectives: first, limiting the impact of the amendment to the exemption in... -
Association between plastic cards and mobile banking transactions in Kenya
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Jasdeep Kaur --- University of Delhi, IndiaMobile banking has emerged as most popular mode of electronic banking in Kenya and people prefer to use it due to ease and convenience. Though mobile transactions are preferred by a large section of people, plastic cards are still widely... -
Microcredit for people affected by HIV and AIDS: Insights from Kenya
Item type: Journal Article • Journal: SAHARA-J: Journal of Social Aspects of HIV/AIDS • Authors: Dipankar Datta --- Concern Worldwide, Kenya James Njuguna --- Concern Worldwide, KenyaConsequences of HIV and AIDS are exponential in Kenya, touching not only the health of those infected, but also depleting socioeconomic resources of entire families. Access to financial services is one of the important ways to protect and build economic... -
Information and communication technology and poverty alleviation in Nigeria
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Freeman Munisi Mateko --- University of Johannesburg, South AfricaThere is a disconnect between the abundant resources at the national level and the severe poverty at individual and household levels in Nigeria. Information and communication technology is an efficient tool that the Asian economies have used to alleviate poverty... -
Federated machine learning for cross-bank credit card fraud detection: A privacy-preserving framework
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Dhanveer Singh --- Technology Leader Capital One USA, USA Raja Chattopadhyay --- Technology Leader Capital One USA, USAFederated machine learning is a solution to the problem of identifying instances of credit card fraud in any bank without violating privacy laws. The framework proposed in this paper any bank without violating privacy laws. The framework proposed in this... -
Model and measure: comparing soil organic carbon stocks quantification approaches at field scale in South Africa
Item type: Journal Article • Journal: South African Journal of Plant and Soil • Authors: Willie Herman Cloete --- North-West University, South Africa Gerhard du Preez --- North-West University, South Africa George Munnik van Zijl --- North-West University, South AfricaThere is an ongoing debate about the most appropriate approach for quantifying changes in soil organic carbon stocks (SOCS). The aim of the study was to evaluate the performance of the Rothamsted carbon (RothC) modelling approach against the re-measured SOCS...
