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The timing of the recognition of a liability for secondary tax on companies in accordance with international financial reporting standards
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: E R Venter --- Department of Accounting, M Stiglingh --- Department of Taxation,United States Generally Accepted Accounting Practice (“US GAAP”) generally requires taxes to be measured at the rate applicable to distributed profits, while International Financial Reporting Standards (“IFRS”) requires the undistributed rate to be used. This current conflict between US GAAP... -
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... -
Informal distributed leadership in technology adoption
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Patient Rambe --- Department of Business Support Studies, South Africa Dennis Yao Dzansi --- Department of Business Support Studies, South AfricaThis study investigated the role of informal distributed leadership in dealing with the complexities of adopting technology innovation in Higher Education contexts. In the study, in-depth semi-structured interviews and focus group discussions were held with a group of informal leaders... -
Financial innovation and economic growth in the SADC
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Alex Bara --- Department of Economics, South Africa Gift Mugano --- Department of Economics, South Africa Pierre Le Roux --- Department of Economics, South AfricaThis study empirically establishes the causal relationship between financial innovation and economic growth in the SADC. Using an Autoregressive Distributed Lag (ARDL) Model, estimated by Pooled Mean Group and Dynamic Fixed Effects, the study finds that financial innovation generally has... -
Rod temperature regulation using current and time-delayed feedback
Item type: Journal Article • Journal: Quaestiones Mathematicae • Authors: V.M. Abdullayev --- Institute of Control Systems of ANAS, Azerbaijan K.R. Aida-Zade --- Institute of Control Systems of ANAS, AzerbaijanThe synthesis problem of control of objects with distributed parameters with feedback is investigated on the example of the process of heating a rod in a furnace. To generate the values of control actions, we propose to use their linear... -
Exponential stability of a laminated beam system with thermoelasticity of type III and distributed delay
Item type: Journal Article • Journal: Quaestiones Mathematicae • Authors: Kassimu Mpungu --- Mountains of the Moon University, UgandaIn this work, we consider a one-dimensional laminated Timoshenko beam system with thermoelasticity of type III and distributed delay. Our concern is to investigate the exponential stability of the vibrations in the system without structural damping. By exploiting the perturbed... -
Blow-up and general decay of solutions for a Kirchhoff-type equation with distributed delay and variable-exponents
Item type: Journal Article • Journal: Quaestiones Mathematicae • Authors: Djamel Ouchenane --- Amar Teleji Laghouat University, Algeria Salah Boulaaras --- Qassim University, Kingdom of Saudi Arabia Abdelbaki Choucha --- Amar Teleji Laghouat University, Algeria Mohammad Alnegga --- Al-Ras, Qassim University, Kingdom of Saudi ArabiaA nonlinear Kirchhoff-type equation with distributed delay and variableexponents is studied. Under suitable hypothesis the blow-up of solutions is proved, and by using an integral inequality due to Komornik the general decay result is obtained in the case b =... -
An empirical investigation into dynamics of growth of Indian economy impacted by public and private sector investment: Is there evidence of crowding out effect?
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Priya Gupta --- Jawaharlal Nehru University, India Pratibha Rai --- University of Delhi, India Vijeta Pundir --- University of Delhi, India Bhawna --- Jawaharlal Nehru University, IndiaThis study examines the dynamic effects of public and private investments on India’s economic growth, focusing on disaggregating public sector investments into infrastructure and non-infrastructure Gross Fixed Capital Formation (GFCF). Key questions include: How do public infrastructure and non-infrastructure investments...