Browsing Economic and Management Sciences by Issue Date

Browsing Economic and Management Sciences by Issue Date

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  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • Brummer, L.M., 1940-; Wolmarans, H.P. (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 ...
  • Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-02)
    In terms of AC 208 a financial instrument can be used either for hedging (non-trading) or for speculative (trading) purposes. The substance of a hedging instrument is, however, not evident from or determined by its ...
  • Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-06)
    The 18th annual congress of the European Accounting Association was held on 10 - 12 May 1995 in Birmingham in the United Kingdom. A total of 750 delegates from 51 different countries attended the congress and more ...
  • Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)
    In 1940 Paton and Littleton adopted two premises in their book "An Introduction to Corporate Accounting Standards" - first that periodic income determination was the central function of financial accounting and secondly ...
  • Koornhof, Carolina, 1959- (Computer Society of South Africa, 1996)
    The Homological transfer method is a very efficient research method which is based on similarities between manufacturing, financial, educational, informational and other productive processes. The existence of these ...