Browsing School of Accountancy by Title

Now showing items 1-20 of 28

Application of South African VAT on e-commerce transactions

Xaba, Nduduzo Justified (2017)

The present study sought to investigate self-selection among internal and international migrants in Gauteng by making use of the Gauteng City Region Quality of Life Survey data. The present study also sought to disentangle ...
The arm’s length pricing for intra-group services – transfer pricing

Lee, Yi Ying (2017)

The purpose of this research report is to identify any improvements that can be made to the South African transfer pricing legislation for intra-group services. South Africa’s transfer pricing legislation for intra-group ...
Assessing alternative monetary policy frameworks and instruments in selected African economies

Chiumia, Austin Belewa (2017)

This thesis contains three core chapters that assess the performance of alternative monetary policy frameworks and instruments in stabilizing 10 selected African economies. Literature and practice show that Advanced Economies ...
Attitudes to integrated reporting in small-to medium-sized companies

Du Bourg, Caroline (2018)

The purpose of this research is to explore the attitudes of small- to medium-sized entities (SMEs) towards integrated reporting. This report analyses the motivations to produce an integrated report, the reasons for not ...
Core values as drivers of entrepreneurial performance: A study of SMEs in Uganda’s central region

Ismail, K; Robert, V (Routledge Taylor & Francis Group, 2019)

The purpose of this study was to establish whether the relationship between core values and entrepreneurial performance in Uganda’s informal economy exists and whether motivation mediates the relationship. The survey ...
A critical analysis into the Organisation for Economic Co-operation and Development ‘Standard for Automatic Exchange of Financial Account Information in Tax Matters’

Mohanlal, Dhanesh (2017)

The impact of the Organisation for Economic Co-operation and Development’s Standard on Automatic Exchange of Financial Account Information in Tax Matters has a significant impact on Financial Institutions globally. This ...
A critical analysis of the vat apportionment method in the banking sector in South Africa

Chitando, Makgolane Kutlwano (2018)

Value-Added Tax (VAT) has the standing of being a fairly simple tax. Where vendors solely supply taxable goods and services, the VAT on expenditure acquired for the sole mandate of making taxable supplies may be recovered ...
Customer and employee-based brand equity driving United Bank for Africa's market performance

Uford, Imoh Charles (2017)

With increased competition in the banking industry, particularly in developing economies, United Bank of Africa Plc (UBA) in Nigeria has been thriving. The bank is a multinational financial services provider, which operates ...
The determinants of economic diversification from a Sub-Saharan African perspective

Masilo, Stanley (2017)

Sub-Saharan Africa (SSA) is poor even though it has vast natural resources, is a paradox which various scholars have studied from different points of view. Furthermore, this region has a tendency to be highly reliant ...
An Experimental test of the endowment effect

Cohen, Justin Simon (2017)

In this study, I use a computer game based lab experiment to investigate the existence of the Endowment Effect. Previous empirical evidence has been criticised for failing to adequately account for the effects of ...
An exploratory perspective of student performance and access to resources

Papageorgiou, E; Callaghan, C.W (Mediterranean Center of Social and Educational Research, 2014-11-01)

This research investigated the relationships between potential constraints to students’ access to technological resources and student academic performance. Longitudinal data from 2010 (n=228), 2011 (n=340) and 2012 (n=347) ...
An exploratory perspective of student performance and access to resources.

Papageorgiou, E; Callaghan, CW (2014)

This research investigated the relationships between potential constraints to students’ access to technological resources and student academic performance. Longitudinal data from 2010 (n=228), 2011 (n=340) and 2012 (n=347) ...
Factors impacting accounting research output in developing countries: An exploratory study

Negash, M; Lemma, T.T.; Samkin, G. (Elsevier Ltd., 2019-02)

The objective of this paper is to identify the factors that impact accounting research output in one of the developing regions of the world, Anglophone Sub-Sahara Africa (Anglophone SSA). Adopting an institutional theory ...
The foreign business establishment exemption and other aspects of section 9D of the Income Tax Act

Ismail, Faizel (2018)

This research report considers a number of practical issues that arise in relation to the enforcement of section 9D of the Income Tax Act No. 58 of 1962 (“ITA”) read together with complementary provisions of the Tax ...
The implementation of Section 139(1) of the Constitution in the Ngaka Modiri Molema District Municipality

Kampi, Zoliswa (2017)

The Ngaka Modiri Molema District Municipality (NMMDM) is situated in the North West Province, South Africa. It has persistently been placed under provincial administration (s139 (1) of the Constitution) and continuously ...
Implementation of the mental health care act in psychiatric hospitals

Mulutsi, Eva Nkeng (2017)

Introduction Mental illness is prevalent in all regions of the world and contributes significantly to premature mortality, high morbidity and loss of economic productivity (Baxter, Whiteford, Vos, & Norman, 2011; Charlson, ...
Income tax treatment of the transfer of contingent liabilities during the sale of a business

Boakye, Stephen (2018)

The objective of this report is to analyse the South African income tax consequences of the assumption of contingent liabilities such as leave pay provisions and bonus provisions during the transfer or sale of a business. ...
Leadership and resilience at the Islamic University of Gaza, 1978-2012

EL-Namrouti, Said Ahmed (2016)

Leadership in Higher Education Institutions (HEIs) in turbulent times has been undertheorised. A qualitative case study based on document analysis of 70 documents, 39 interviews and 2 focus groups was the vehicle for ...
A Multi-dimensional framework for adopting Physical Address System in a developing country

Ditsela, Jeofrey (2017)

This thesis is about the adoption of an Information System (IS) at a country level. Information Systems literature addresses adoption of IS at an individual level, organisational level or national/country level. Each level ...
Reconstruction and recovery process of the 2007/2008 post-election violence victims in Kenya

Kinyeki, Julius M. (2017)

This research addresses three questions: how Internally Displaced Persons (IDPs) following the post-election violence of 2007/2008 in Kenya are recreating their community resilience capacities; how the Kenyan government ...

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