Browsing Economic and Management Sciences by Issue Date

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Browsing Economic and Management Sciences by Issue Date

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  • Die teorie en praktyk van die interindustrievloei-tegniek 
    Tusenius, Robert Rene (University of Pretoria, 1957)
    Die oorspronklike doel van hierdie studie wns die gee van 'n verhandeling oor die teorie en die praktyk van die interindustrievloei-tegniek en 'n empiriese toepassing van die tegniek op die ekonomiese stelsel van die ...
  • Die finansiering van die Suid-Afrikaanse goudmynbedryf 
    Stals, Christian Lodewyk (University of Pretoria, 1959)
    Die ondersoek het bewys dat die kapitaalstruktuur van die Suid-Afrikaanse goudmynbedryf in bre~ trekke wel aan teoretiese finansieringsbeginsels en -vereistes voldoen. Daar skyn egter regverdigiging voor te wees om van ...
  • Die likwiditeitsvraagstuk in die stelsel van internasionale ekonomiese betrekkinge 
    Stals, Christian Lodewyk (University of Pretoria, 1968)
    No abstract available
  • The Economic consequenses of urbanisation in Lebowa 
    Koornhof, Gerhardus Willem (University of Pretoria, 1982)
    The problem identified in this study is that of a rapidly growing urbanisation process in the world in general and in Africa in particular. The national states in South Africa will not escape this process. The purpose ...
  • Financial flexibility and the assessment of future cash flows 
    Koornhof, Carolina, 1959- (NISC Pty (Ltd) and Informa Limited (trading as Taylor & Francis Group), 1988)
    Information on financial flexibility is important to consider when projecting the cash flows of an enterprise. The level of financial flexibility can influence inter alia the risk profile, solvency and rate of return ...
  • Cash flow statements : is there room for improvement? 
    Koornhof, Carolina, 1959- (Juta, 1989)
    The issue of a Statement on Cash Flow Information (AC 118) has generally been welcomed and has contributed to improved reporting standards. However, certain problem areas still exist and need to be addressed in ...
  • Pre-incorporation contracts revisited 
    Jooste, Richard; Koornhof, Carolina, 1959- (Routledge, 1991)
    Some confusion still exists with Accountants as to the correct accounting treatment for pre-incorporation contracts. An attempt is made in this article to present a framework of the legal positions and accounting treatments ...
  • Cost-benefit analysis of electricity supply in a developing township 
    Putuma, Mandisa Nozibele (University of Pretoria, 1993)
    Investment in electricity is a key element of the development process. Its importance is reflected in the growing recognition, since the 1960's, that investing in electricity provides and enhances knowledge, attitude and ...
  • Towards a taxonomy of accounting 
    Koornhof, Carolina, 1959- (School of Accounting Sciences, University of Pretoria, 1993)
    The homological transfer research method was used to derive a tentative taxonomy of the discipline of Accounting from the Nolan and Wetherbe taxonomy of the related discipline Management Information Systems. First the Nolan ...
  • The analysis of the role and functions of labour unions in the South African Public Service 
    Thakhathi, Davhana Reckson (University of Pretoria, 1993)
    The labour unions and staff associations in the South African Public Service are playing a vital role in promoting healthy labour relations and scund public personnel administration. Taking into account the fact that ...
  • The focus point of the audit expectation gap in the Republic of South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1993)
    The audit expectation gap has been the subject of many research projects in overseas countries. Recommendations and strategies for narrowing the gap in these countries have been based on empirical data. In the Republic of ...
  • The Economic development of Botswana since 1980 with special reference to the role of foreign aid 
    Maraga, Takalani Archibald (University of Pretoria, 1993)
    The primary object of the study was to determine the effect foreign aid in the form of grants, loans and direct investment has had on the economy of Botswana since 1980, and also to identify specific sectors within the ...
  • Meeting expectations and building a brighter future for auditing in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956-; De Jager, Herman (School of Accounting Sciences, University of Pretoria, 1994)
    The auditing profession in South Africa, like other countries in the English speaking world, is experiencing the effects of the so-called expectation gap. An ad-hoc committee of the South African Institute of Chartered ...
  • To hedge account or not to hedge account? (Part 1) 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1994-12)
    Hedge accounting has developed as the traditional accounting measurement model fails to present fairly the effects of hedging. This article defines hedging, considers whether hedge accounting should be permitted and ...
  • There is more to corporate image than meets the eye 
    Van Heerden, Neels, 1957-; Van Heerden, Cornelius Hendrik, 1957- (Department of Visual Arts, University of Pretoria, 1994-12)
    Identifies factors crucial to the constitution of the corporate image of South African banking institutions. Tests the level of recognition of eleven bank logos and slogans, as well as the perceptions created by them among ...
  • A pre- and post-election comparison of the commitment of South Africa's listed companies to sustainable development 
    Kruger, Bingle; Shotter, Magdalena; Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1995)
    In South Africa the first democratic election brought about the possibility for the South African business community to compete internationally, unhindered by the limitations and sanctions designed 10 counter the system ...
  • The income tax consequences of closing down a division or a branch of a company 
    Buys, W.J.; Vosloo, L. (School of Accounting Sciences, University of Pretoria, 1995)
    It is a sign of today's economic realities that divisions and branches of companies are from time to time being closed down. This article investigates the income tax implications of this scenario with regard to the various ...
  • Verhouding van skuld tot eienaarsbelang en die verband met die verwagte opbrengskoers op gewone aandele 
    Brummer, Leon Marx; Wolmarans, Hendrik Petrus (School of Accounting Sciences, UP, 1995)
    The aim of this study is to test whether a positive relationship exists between the debt on equity ratio (DER) and the expected return of a share, if beta and firm size is simultaneously tested as variables. An increase ...
  • Factors that determine the corporate image of South African banking institutions : an exploratory investigation 
    Van Heerden, Neels, 1957-; Van Heerden, Cornelius Hendrik, 1957-; Puth, Gustav (Emerald, 1995)
    The view that a visually appealing corporate identity is the most important contributor to a good corporate image is a myth. The process of corporate image formation is regulated by the corporate personality which consists ...
  • More corporate environmental reporting in South Africa? 
    De Villiers, Charl Johannes; Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1995)
    The environment is establishing itself as an important business issue. There are no laws or regulations to enforce environmental disclosure or reporting in South Africa, yet it is on the increase. However, the reporting ...