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Veld fire reporting and mapping techniques in the Kruger National Park, South Africa, from 1941 to 2011
Item type: Journal Article • Journal: African Journal of Range & Forage Science • Authors: N Govender --- , South Africa O Mutanga --- Department of Geography, South Africa D Ntsala --- , South AfricaFire has long been regarded as a major determinant of ecosystem structure and function within African savannas. Improvements in fire detection, mapping and recordings of fire activity over the past few years have made it possible to provide more reliable... -
Influences on Under Reporting of Sexual Abuse of Teenagers with Intellectual Disability: Results and Implications of a South African Study
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Phasha Tlakale Nareadi --- University of South Africa,This paper reports on part of the findings of a study on care and support for sexually abused teenagers with intellectual disability in Gauteng Province, South Africa. The focus is particularly on influences of under reporting of sexual abuse of... -
Ethical journalism in a time of AIDS
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Franz KrügerThe media's role in fighting the AIDS pandemic has come under scrutiny due to the scale of the pandemic, the breadth of its impact and the accompanying stigma and denial. There have been calls for the mobilisation of the media... -
Reaching disenfranchised youth and mobile populations in Ghana through voluntary counselling and testing services for HIV
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Susi Wyss Joyce Ablordeppey Jane Okrah Abigail KyeiThis paper documents the evaluation of a 20-month project to provide voluntary counselling and testing (VCT) to a mobile population of youth surrounding the Agbogbloshie market in Accra, Ghana. The specific objectives of the evaluation were to determine: 1) to... -
Knowledge of HIV/AIDS, sexual behaviour and prevalence of sexually transmitted infections among female students of the University of Buea, Cameroon
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Theresa Nkuo-Akenji Armand Nkwesheu Raymond Nyasa Esther Tallah Roland Ndip Fru Angwafo IiiThe study investigates the cognitive effect of knowledge and protective practices on the prevalence of HIV and some sexually transmitted infections (STIs) among female students of the University of Buea, Cameroon. A cross-sectional study involving the analysis of a questionnaire... -
Treatment adherence following national antiretroviral rollout in South Africa
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: AltaC. Van Dyk --- Department of Psychology, South AfricaThe national antiretroviral (ARV) programme in South Africa commenced in 2004. ARV drugs became readily available to all South Africans due to the concerted efforts of ‘access to all’ campaigns. This study investigates medication adherence among a sample of South... -
Sexual-risk behaviour among sexually active first-year students at the University of the Western Cape, South Africa
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Melissa D Abels --- Department of Statistics, South Africa Renette J Blignaut --- Department of Statistics, South AfricaIn South Africa, new HIV infections are concentrated among persons aged 15–24 years. The university population falls within this age group and are prone to higher-risk behaviours that place them at risk of acquiring HIV. In a study to assess... -
Correlates of highly active antiretroviral therapy adherence among urban Ethiopian clients
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Hibret Alemu --- School of Public Health, Ethiopia Damen Haile Mariam --- School of Public Health, Ethiopia AmyO Tsui --- , United States Aster Shewamare --- , EthiopiaThere has been a massive expansion of highly active antiretroviral therapy (HAART) services in Ethiopia since 2005. To assess clients’ self-reported adherence to HAART medication, a descriptive, comparative cross-sectional study was carried out among adults receiving HAART medication at the... -
Higher-risk sexual behaviour among HIV patients receiving antiretroviral treatment in Ibadan, Nigeria
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: BenjaminO OlleyA stress–coping model was tested to examine the role that negative life events, coping methods, and depression might play in moderating the associations between HIV-related factors (ARV drug regimen, HIV staging and CD4 count) and higher-risk sexual behaviours of people... -
Health-related quality of life in a sample of HIV-infected South Africans
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Karl Peltzer Nancy Phaswana-MafuyaThe study aims to assess the health-related quality of life and HIV symptoms of a sample of people living with HIV (PLHIV) in South Africa. The sample included 607 PLHIV from all districts of the Eastern Cape Province, recruited either... -
Assessment of HIV-positive in-patients using the International Classification of Functioning, Disability and Health (ICF) at Chris Hani Baragwanath Hospital, Johannesburg
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Hellen Myezwa Aimee Stewart Eustasius Musenge Paul NesaraThe International Classification of Functioning, Disability and Health (ICF) short-version checklist was used to assess the impairments, activity limitations and participation restrictions experienced by a sample of HIV-positive in-patients admitted to Chris Hani Baragwanath Hospital in Johannesburg, South Africa. Laboratory... -
Gender differences in intention to remain a virgin until marriage among school pupils in rural northern Tanzania
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Bernard Njau --- Community Health Department, Tanzania Sabina Mtweve --- Community Health Department, Tanzania Rachel Manongi --- Community Health Department, Tanzania Hector Jalipa --- , MozambiqueAbstinence is often promoted in HIV-prevention programmes for adolescents, but little is known about the factors that influence adolescents' intentions to abstain from sex until marriage. This study was conducted in ten districts in the Kilimanjaro, Arusha, and Manyara regions... -
Percutaneous injuries in doctors in the School of Medicine, University of the Free State: incidence, reporting and adherence to precautionary and management procedures
Item type: Journal Article • Journal: South African Family Practice • Authors: M Du Toit --- Faculty of Health Sciences, South Africa D Claassen --- Faculty of Health Sciences, South Africa A Le Roux --- Faculty of Health Sciences, South Africa E Nel --- Faculty of Health Sciences, South Africa W Van Biljon --- Faculty of Health Sciences, South Africa G Joubert --- Department of Biostatistics, Faculty of Health Sciences, South Africa VJ Louw --- Division Clinical Haematology, Department of Internal Medicine, Faculty of Health Sciences, South AfricaBackground: Despite the official precautionary measures against percutaneous injuries, incidents still occur. Consequently, it is possible that healthcare workers could contract infections like HBV, HCV, HGV (hepatitis B, C and G viruses) and HIV (human immune deficiency virus). The most... -
Voluntary reporting of financial targets: Motivation and share price reaction
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: W A A Maguire --- Department of Accounting and Finance,This paper examines the impact on share prices on the first occasion on which firms voluntarily report financial targets; specifically target rate of return, target debt-equity ratio and target dividend payout ratio. By reference to estimation risk and signalling theories,... -
Social responsibility disclosure by South African industrial holding companies: a research note
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: C de Villiers --- Department of Accounting and Finance,The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was analysed. Information on employee-related matters is disclosed most often, followed by... -
Environmental disclosure in annual reports: A legitimacy theory perspective
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: A Savage --- Assistant Professor of Accounting, United States of America E Gilbert --- Professor of Organisational Behaviour, Canada J Rowlands --- Professor of Accounting, South Africa A J Cataldo --- Assistant Professor of Accounting, United States of AmericaIn recent years, corporations have increasingly used their annual reports to voluntarily disclose information relating to their social actions, particularly those concerning the natural environment. The conventional accounting framework, with its emphasis on decision-usefulness, has largely proved unsatisfactory in explaining... -
Employers’ and public accountants’ attitudes towards employee reporting in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L. Stainbank --- Financial Accounting Section, School of Accounting and Finance, Republic of South AfricaEmployee reporting has evolved as a form of reporting to meet the needs of the employees for information about the enterprise for which they work. This is a particularly pertinent topic in South Africa as a result of recent pronouncements... -
Rethinking the reporting of intangibles
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Negash --- School of Accountancy, Republic of South AfricaThis paper deals with one of the central problems of financial reporting. Using a mix of qualitative-quantitative approach the paper extends the author’s previous work on intangibles. It attempts to represent the views of users and preparers of financial statements... -
The time series behaviour of net profit, cash flow from operating activities and accruals of South African listed industrial companies for the period December 1988 to November 2002
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: B W Steyn --- Department of Accountancy, W D Hamman --- Graduate School of Business,Harmonising South African accounting methods with international trends led to basically all South African accounting statements being revised after December 1994. This resulted in changes in accounting policies and methods and, quite often, involved more conservative requirements than previously. -
Differential corporate reporting: Registered accountants’ and auditors’ views in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- School of Accounting, M J C Wells --- School of Accounting,This paper reports the results of a postal survey of South African Registered Accountants’ and Auditors’ views on the suitability of selected South African Statements of Generally Accepted Accounting Practice to a range of South African entities varied by size,... -
The effects of IFRS adoption: A review of the early evidence
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: M Negash --- School of Accountancy,This review documents the conceptual, methodological and policy issues that relate to the domain of financial reporting research that attempts to examine whether there are measurable gains, (if any) stemming from the adoption of international financial reporting standards, (IFRS). It... -
An exploratory analysis of stakeholders’ expectations and perceptions of corporate social and environmental reporting in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: C G Mitchell --- Department of Accounting, T R Hill --- School of Environmental Science,This paper presents the results of a study that surveyed South African stakeholders of corporate social and environmental reporting to assess their perceptions of what businesses should be reporting, and how effectively they perceive it is being reported. Evidence was... -
Sustainability reporting at large public sector entities in South Africa
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: B Marx --- Department of Accountancy, V van Dyk --- Department of Accountancy,Public sector entities are central to the delivery of sustainable development, and every aspect of their role shapes how people live their lives. This, together with the fact that they are under constant and growing pressure to operate in an... -
Capitalisation of borrowing costs: An investigation into technical uncertainties in IAS 23
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L van Staden --- School of Accounting Sciences, N van der Merwe --- School of Accounting Sciences,Those who are not experts in the field of accounting will most probably be of the opinion that interest should be expensed and therefore reduce profits. However, for financial periods beginning on or after 1 January 2009, the capitalisation of... -
IFRS 3 “grey area” regarding contingent liabilities
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Eloise de Jager --- Department of Accounting, South AfricaAll South African listed companies must prepare their financial statements using International Financial Reporting Standards (IFRS). Although IFRS aims to provide a framework that can be applied to ensure comparable financial information, there are “grey areas” where judgement needs to... -
Peculiarities of the fair value taxation regime for financial instruments
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Warren Maroun --- School of Accountancy, South AfricaThe enactment of s24JB represents a significant change in the taxation of financial instruments. The traditional approach of including amounts in gross income on the earlier of receipt or accrual is superseded by a fair value regime grounded in International... -
Tussentydse verslae: Diskreet of integraal?
Item type: Journal Article • Journal: De Ratione • Authors: E C Ottermann --- Coopers Theron Du Toit, M Koen --- Universiteit van Pretoria, -
Rekeningkimde vir natuurlike hulpbronne en die FASB se konseptuele raamwerk
Item type: Journal Article • Journal: De Ratione • Authors: Q Vorster --- Universiteit van Pretoria, D S Lubbe --- Universiteit van die OVS, -
Environmental disclosure in annual reports: A legitimacy theory perspective
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: A Savage --- Oakland University, United States of America E Gilbert --- University of New Brunswick, Canada J Rowlands --- University of Port Elizabeth, South Africa AJ Cataldo --- Oakland University, United States of AmericaIn recent years, corporations have increasingly used their annual reports to voluntarily disclose information relating to their social actions, particularly those concerning the natural environment. The conventional accounting framework, with its emphasis on decision-usefulness, has largely proved unsatisfactory in explaining... -
Timeliness of Financial Reporting in Nigeria
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: U Efobi --- School of Business, P Okougbo --- School of Business,This study explored the factors that can influence the timeliness of financial reporting in Nigeria using a sample of 33 financial institutions (2005–2008). The Generalized Least Square (GLS) regression method was used for the estimation and the results reveal that... -
Factors Influencing the Adoption of International Financial Reporting Standards by African Countries
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: L J Stainbank --- University of KwaZulu-Natal,The purpose of this paper is to identify the factors which may influence the adoption of the International Financial Reporting Standards (IFRS) by African countries. Using previous literature, the following factors were identified: economic growth, education level, economic openness, culture... -
Measuring and reporting on energy poverty: insights from West African countries
Item type: Journal Article • Journal: African Journal of Science, Technology, Innovation and Development • Authors: Emmanuel W. Ramde --- Department of Mechanical Engineering, Ghana Patrick Nussbaumer --- United Nations Industrial Development Organization (UNIDO), Austria Morgan Bazilian --- United Nations Industrial Development Organization (UNIDO), AustriaA reliable and comprehensive energy information base is required to set targets, design policies and programmes, as well as to enable citizens to make informed choices. Adequate national capacity to track progress towards universal modern energy access represents an especially... -
Risk disclosures by South African listed companies post-King III
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Kim Raemaekers --- School of Accountancy, South Africa Warren Maroun --- School of Accountancy, South Africa Nirupa Padia --- School of Accountancy, South AfricaThe introduction of principles on the governance of risk in the King Code on Corporate Governance (King III), coupled with the drive for more integrated models of reporting, has highlighted the need for effective communication of risks and risk-management strategies... -
Accuracy of reporting food energy intake: influence of ethnicity and body weight status in South African women
Item type: Journal Article • Journal: South African Journal of Clinical Nutrition • Authors: Zj Mchiza --- Knowledge Systems, Nutrition Unit, South Africa Jh Goedecke --- UCT/MRC Research Unit for Exercise Science and Sports Medicine, Dept of Human Biology, South Africa Ev Lambert --- UCT/MRC Research Unit for Exercise Science and Sports Medicine, Dept of Human Biology, South AfricaThe current study sought to identify characteristics that may be associated with the misreporting of food energy intake (EI) in urban South African women. A total of 198 women (61 black, 76 of mixed ancestry, 61 white) completed a quantified... -
Voluntary employee reporting by the wholesale and retail companies listed on the Johannesburg Stock Exchange
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Thando Loliwe --- University of Limpopo, South AfricaUsing stakeholder theory, this article investigates the level, subject types, location and determinants of voluntary employee disclosures in the annual reports of the wholesale and retail companies in South Africa listed on the Johannesburg Stock Exchange (JSE). It finds that... -
Adverse drug reactions associated with antiretroviral therapy in South Africa
Item type: Journal Article • Journal: African Journal of AIDS Research • Authors: Sumeshni Birbal --- School of Health Sciences, South Africa Mukesh Dheda --- School of Health Sciences, South Africa Elizabeth Ojewole --- School of Health Sciences, South Africa Frasia Oosthuizen --- School of Health Sciences, South AfricaSouth Africa has one of the highest prevalences of HIV and AIDS in the world. HIV/AIDS patients face countless challenges, one of which is the risk of adverse drug reactions (ADRs). This study aimed to describe the ADRs reported in... -
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... -
Accounting for revenue using an accountability and business model framework: The case of the South African Institute of Chartered Accountants’ professional examinations
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Warren Maroun --- School of Accountancy, South AfricaThis research adopts a normative approach. It builds on the academic literature which argues that the usefulness of financial reporting can be enhanced by aligning accounting for balances and transactions with an organisation’s business model, as presented in its integrated... -
Teacher reported types of sexual abuse of learners with intellectual disability in a South African school setting
Item type: Journal Article • Journal: Journal of Psychology in Africa • Authors: Andile Alfred Mdikana --- Department of Inclusive Education, School of Educational Studies, South Africa Nareadi Tlakale Phasha --- Department of Inclusive Education, School of Educational Studies, South Africa Sibusiso Ntshangase --- Department of Inclusive Education, School of Educational Studies, South AfricaThis study investigated prevalent types of sexual abuse of learners with intellectual disability, as reported by teachers. Participants were 28 teachers from special educational needs schools in Gauteng Province, South Africa (females = 80%, age range = 30 to 55... -
The measurement and potential drivers of integrated report quality: Evidence from a pioneer in integrated reporting
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Arson Malola --- School of Accountancy, University of the Witwatersrand, South Africa Warren Maroun --- School of Accountancy, University of the Witwatersrand, South AfricaThis paper develops a measure for integrated report quality and explores possible drivers of high-quality reporting considering a sample of large listed companies in 2015 and 2016. Data are collected from South Africa where integrated reporting has been established for... -
Bucking the trend: the African Black Oystercatcher as a recent conservation success story
Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Mark Brown --- School of Life Sciences, South Africa Brittany Arendse --- Nature’s Valley Trust, Nature’s Valley, South Africa Bruno Mels --- Nature’s Valley Trust, Nature’s Valley, South Africa Alan TK Lee --- School of Life Sciences, South AfricaThe African Black Oystercatcher Haematopus moquini is a charismatic, southern African near-endemic, wader species, that is often seen as a flagship species for coastal bird conservation, as it was recently down-listed regionally to Least Concern on the IUCN Red List... -
Application of principles from the International < IR > Framework for including sustainability disclosures within South African integrated reports
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Shelly Herbert --- , South Africa Mark Graham --- , South AfricaWith the introduction of integrated reporting, organisations are now encouraged to integrate sustainability disclosures within their integrated reports, in addition to traditional sustainability reporting practices. The purpose of this study is to investigate whether the International < IR > Framework (the Framework) led to... -
Investigating the impact of country-by-country reporting on effective tax rates: Exploratory evidence from listed South African multinational groups
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Cara Thiart --- , South AfricaBackground: Following the global initiative to curb base erosion and profit shifting, South Africa introduced Country-by-Country (CbC) reporting standards for South African multinational groups with an effective date of 1 January 2016. -
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... -
Complex information and accounting standards: Evidence from UK narrative reporting
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Ekaete Efretuei --- , United Kingdom Abel Usoro --- , Nigeria Christina Koutra --- , United Arab EmiratesThe application of International Financial Reporting Standards (IFRS) has been introduced in many countries to enhance efficiencies in financial markets and improve communication in financial reporting. However, extant studies have suggested that the introduction of IFRS has increased narrative complexity,... -
The value relevance of mandatory sustainability reporting assurance
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Maher Jeriji --- IHEC – University of Carthage, Tunisia Ala Nasfi --- Montpellier University, FranceSustainability reporting assurance (SRA) ensures the credibility of sustainability information disclosed by companies. This practice has continued to evolve, particularly within regulatory frameworks. The SRA is widespread among the largest French and South African companies because of the requirements of... -
The effects of financial performance and corporate social responsibility on integrated reporting: The case of listed firms in Nigeria
Item type: Journal Article • Journal: Africa Journal of Management • Authors: Ini Etete Udofia --- University of Lagos, Nigeria Collins Sankay Oboh --- University of Lagos, NigeriaThis study investigates the impact of financial performance (FP) and corporate social responsibility (CSR) on integrated reporting (IR) of listed firms in Nigeria during the 2013–2022 period. Using a set of 630 firm-year observations over ten years, this study establishes... -
Urban persistence and species interactions: diverging trends in the abundance of Peregrine Falcons Falco peregrinus and Lanner Falcons F. biarmicus across southern Africa using the Southern African Bird Atlas Project
Item type: Journal Article • Journal: Ostrich: Journal of African Ornithology • Authors: Kyle T Govender --- School of Life Sciences, University of KwaZulu-Natal, South Africa Mfundo ST Maseko --- School of Life Sciences, University of KwaZulu-Natal, South Africa Alan TK Lee --- School of Life Sciences, University of KwaZulu-Natal, South Africa Colleen T Downs --- School of Life Sciences, University of KwaZulu-Natal, South AfricaCitizen science has emerged as a powerful tool for engaging the public in ecological data collection, crucial for monitoring species’ distributions and abundance over large geographic scales and extended time periods. This study used data from the Southern African Bird... -
Exploring SDG 2 disclosure of South African food and beverage companies
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Elizma Booysen --- Management Cybernetics research niche area, North-West University, South Africa Susanna L Middelberg --- Management Cybernetics research niche area, North-West University, South Africa Nadia Gulko --- University of Lincoln, UK -
Are financial reporting judgement disclosures by JSE-listed companies ambiguous?
Item type: Journal Article • Journal: South African Journal of Accounting Research • Authors: Danielle van Wyk --- School of Accountancy, Stellenbosch University, South Africa Gretha Steenkamp --- School of Accountancy, Stellenbosch University, South Africa Nicolene Wesson --- Stellenbosch University, South Africa