UPSpace Repository

Faculty Research Collections

UP Research Output Collections

Featured

Recent Submissions

The placement of financial statements
Badenhorst, Wessel M.; Von Well, Rieka (Emerald, 2026)
PURPOSE : The order in which financial statements are presented is discretionary and tends to remain unchanged. However, anecdotal evidence suggests that firm-level incentives affect placement decisions. The purpose of this study is to investigate the determinants and consequences of the placement of financial statements. DESIGN/METHODOLOGY/APPROACH : We incorporate hand-collected and database data for annual results of listed South African firms from 2012 to 2019 in multivariate regression analyses. FINDINGS : Reporting a loss is associated with different placement decisions, and, relatedly, changing from a profit to a loss is associated with changes in placement. Furthermore, changes in the placement of financial statements tend to coincide with executive turnover. Finally, placement decisions have short-term and long-term pricing consequences. RESEARCH LIMITATIONS/IMPLICATIONS : As placement decisions lead to different economic outcomes, consistent investment decisions require processes that are robust to this impression management tool. Furthermore, regulators may wish to consider whether placement decisions should remain discretionary. However, preparers looking to assist optimal decision-making might use the findings to justify closer attention to placement decisions. ORIGINALITY/VALUE : We show that impression management through the placement of financial statements is generalisable and has long-term pricing consequences. Considering that several characteristics of our research setting substantially reduce the likelihood of effective impression management, the placement of financial statements seems to be a powerful impression management tool.
α-Glucosidase inhibitory potential of Citrus reticulata peel-derived flavonoids—a prelude for the management of type 2 diabetes
Baloyi, Itumeleng Tsebang; Rabbad, Ali H.; Gama, Ntombenhle Hlengiwe; Malgas, Samkelo (Wiley, 2026-02)
α-Glucosidase inhibitors (AGIs) are compounds used to treat type 2 diabetes (T2D) by preventing the breakdown of dietary starch into monosaccharides, which reduces their absorption by the body and lowers blood glucose levels. AGIs often cause gastrointestinal issues such as diarrhea and flatulence due to excessive α-amylase inhibition, leading to excess residual starch reaching the colon and being fermented by microbes. There is a need to prospect for novel AGIs that are effective and have fewer adverse effects. This study investigated the potential of citrus-derived flavonoids as AGIs targeting amylolytic enzymes: α-amylase and α-glucosidase. Firstly, flavonoids were extracted from Citrus reticulata (tangerines) peels using an ultrasound-assisted methanolic procedure, followed by C18 column-purification and profiling with liquid chromatography-mass spectrometry. Select citrus peel-derived flavonoids, quercetin (−9.2 kcal/mol) and rutin (−10.8 kcal/mol), and the commercial AGI, acarbose (−8.7 kcal/mol), showed strong binding affinities against α-glucosidase. Molecular dynamics simulations of the compounds were also assessed, revealing flexibility and stability in response to ligand interactions with the α-glucosidase. The in silico data correlated positively with the results from the in vitro inhibition assays; acarbose (Ki = 0.14 mg/mL), quercetin (Ki = 0.12 mg/mL) and rutin (Ki = 0.19 mg/mL) recorded low inhibition constant values. The cytotoxicity profile of the selected compounds was also conducted on Caco-2 cells, with flavonoids showing no significant cytotoxic effects. Flavonoids could be used as AGIs with minimal gastrointestinal impacts, reducing residual starch entering the colon and decreasing glucose uptake.
Youth aspirations and entrepreneurial motivation in agriculture : insights from smallholder farmers in OR Tambo District, Eastern Cape
Mdoda, Lelethu; Loki, Olwethu; Zantsi, Yongama; Mvelase, Lungani; Nontu, Yanga; Madende, Primrose (Frontiers Media, 2026-01)
Agriculture holds untapped potential for youth empowerment and rural development in South Africa, particularly in regions such as the Eastern Cape, where unemployment and poverty are widespread. While often perceived as an unattractive career, a growing number of youth are redefining agriculture as a viable entrepreneurial path. This study explores the motivational drivers, enabling conditions, and challenges shaping youth participation in smallholder agriculture within the OR Tambo District Municipality. Using a qualitative narrative inquiry approach, in-depth interviews were conducted with 70 purposively selected youth farmers (aged 18–35) across three municipalities. Thematic analysis revealed that youth engagement is driven by both intrinsic motivations such as passion for farming, cultural identity, and self-reliance and extrinsic factors, including land inheritance, familial support, and selective access to institutional programs. Nonetheless, substantial structural challenges such as limited formal land tenure, financing constraints, and weak institutional support persist. Despite these constraints, youth displayed notable innovation and resilience, leveraging digital tools, value-added processing, and collective marketing to sustain their enterprises. Youth aspirations for scaling up, Agri-processing, and digital entrepreneurship reflect a strong commitment to transforming rural agriculture. The study concludes that aligning agricultural support systems with youth motivations, lived realities, and structural barriers is critical to fostering inclusive and sustainable agripreneurship. Based on the study, it is recommended that policymakers need flexible financing models tailored for youth, gender-sensitive land tenure reforms, and investment in decentralised, youth-focused extension and market access programs. Strengthening rural infrastructure and digital connectivity and embedding youth voices in policy design processes will be crucial for fostering inclusive and sustainable agripreneurship.
Xenorhabdus innovationi sp. nov., associated with the entomopathogenic nematode Steinernema innovationi from South Africa
Ritter, Carla L.; Wessels, Helene L.; Ramakuwela, Tshimangadzo; Hatting, Justin; Malan, Antionette P.; Dicks, Leon M.T. (Brill Academic Publishers, 2026-02)
Please read abstract in the article.
Women trailblazers shaping the global future of antimicrobial stewardship and antimicrobial resistance
Goff, Debra A.; Amir, Afreenish; Ashiru-Oredope, Diane; Balasa, Ella; Carter, Vanessa; Dramowski, Angela; Flayhart, Diane; Kanj, Souha; Rossi, Flavia; Schellack, Natalie; Shader Smith, Diane; Thursky, Karin; Van den Bergh, Dena; Villegas, Maria Virginia (Taylor and Francis, 2026)
No abstract available.