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1. 

   How do consumers react to big data-based personalised pricing? A cognition–affect–behaviour perspective

   Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Huili Yan --- College of International Tourism and Public Administration, Hainan University, China Yuzhi Wei --- College of International Tourism and Public Administration, Hainan University, China Hao Xiong --- International Business School, Hainan University, China Luqing Wang --- College of International Tourism and Public Administration, Hainan University, China

   We explored how customers’ thoughts and feelings about big data-based personalised pricing (BDPP) impacts their reactions. We developed a conceptual model based on the cognition-affect-behaviour paradigm and tested it using data from 284 consumers in the tourism and hospitality industry...

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2. 

   Deductibility of input tax on share issue costs in the context of the broad taxation principles

   Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Wilna Beukes --- Stellenbosch University, South Africa Andrea van der Merwe --- Stellenbosch University, South Africa

   Purpose: The purpose of this article is to determine whether input tax on share issue costs incurred should be deductible, in consideration of the broad taxation principles of neutrality, efficiency, flexibility, certainty and simplicity and effectiveness and fairness.

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