Browsing Economic and Management Sciences by Issue Date

Browsing Economic and Management Sciences by Issue Date

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  • 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 ...
  • 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 ...
  • Stals, Christian Lodewyk (University of Pretoria, 1968)
    No abstract available
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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 ...
  • 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, 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 ...
  • 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 ...
  • 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 ...
  • 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 ...