Browsing by Department "Accounting and Accountability in Africa"

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    Analytic results for the Tsallis thermodynamic variables
    (2016) Bhattacharyya, Trambak; Cleymans, Jean; Mogliacci, Sylvain
    We analytically investigate the thermodynamic variables of a hot and dense system, in the framework of the Tsallis non-extensive classical statistics. After a brief review, we start by recalling the corresponding massless limits for all the thermodynamic variables. We then present the detail of calculation for the exact massive result regarding the pressure -- valid for all values of the $q$-parameter -- as well as the Tsallis $T$-, $mu$- and $m$- parameters, the former characterizing the non-extensivity of the system. The results for other thermodynamic variables, in the massive case, readily follow from appropriate differentiations of the pressure, for which we provide the necessary formulas. For the convenience of the reader, we tabulate all of our results. A special emphasis is put on the method used in order to perform these computations, which happens to reduce cumbersome momentum integrals into simpler ones. Numerical consistency between our analytic results and the corresponding usual numerical integrals are found to be perfectly consistent. Finally, it should be noted that our findings substantially simplify calculations within the Tsallis framework. The latter being extensively used in various different fields of science as for example, but not limited to, high-energy nucleus collisions, we hope to enlighten a number of possible applications. Bhattacharyya, Trambak; Cleymans, Jean; Mogliacci, Sylvain
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    Common critical academic success factors of postgraduate accounting students
    (2004) Heath, R C; Minter, Tessa
    Recent research by the Human Sciences Research Council has indicated that there is a large need for skills in the Financial and Accounting Services (FAS), governmental and private sectors of the South African economy. Local and international events have led the call for greater ethical behaviour and accountability from financial professionals. South African Chartered Accountants are equipped with the necessary skills and education to fulfil these demands, and thus should be a major contributor to this demand. The South African Institute of Chartered Accountants (SAICA) has a member profile that is not in line with the current demographics of the country. Females and non-whites are the two groups that have very poor representation within the SAICA membership. There are current initiatives that are attemrting to redress these imbalances. A degree or equivalent in Accounting is the first requirement on the path to qualification for South African Chartered Accountants. Thus, tertiary institutions in South Africa are a very important part of the process to produce more qualified financial personnel. Tertiary institutions also need to be aware of the challenges that the FAS sector and SAIC A face. The University of Cape Town (UCT) is a significant contributor of academically qualified financial personnel for admission to SAICA's training programme for potential Chartered Accountants. In light of the restructuring of government grants to tertiary institutions and the personnel needs of public and private sectors, UCT needs to be aware of how to maximise its throughput of students. This implies admitting students with identified potential. Identifying successful student characteristics of academic performance will assist the university in setting admissions policies. This will thus increase graduation rates and the throughput of qualified personnel, and decrease the current high rate of student attrition and its related cost. The Post-Graduate Diploma in Accounting is the only post-graduate programme at the University of Cape Town that is recognised by SAICA for direct eligibility To write Part 1 of the Qualifying Examination.
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    Feasibility study of using blockchain to improve transparency and trust in the charity industry
    (2021) Pahl, Julika; Georg, Co-Pierre
    In 2012, the UN Secretary stated that corruption prevented 30 percent of all development assistance from reaching its destination (UNSG, 2012). This thesis discusses the importance of trust and transparency in the charity sector, and how technology, specifically blockchain, could address these two factors. This paper aims to demonstrate this by developing a minimum viable product on the Ethereum blockchain, called the LoveEconomy, for a local South African non-profit organization, the Secret Love Project. The LoveEconomy is designed as a circular economy, whereby local businesses and users of the platform benefit from each other, whilst also supporting the charity, which takes care of homeless people in Cape Town. Blockchain has many features that could potentially transform charitable giving and aid distribution by enhancing transparency, reducing costs through disintermediation, and enabling new mechanisms for monitoring and tracking charities' impact. Trust and transparency are closely linked in the charity industry, as transparency about the distribution of the funds and the end impact are critical for the trust of the public (Populus and Charity Commission For England & Wales, 2018).
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    Merging decision support and expert system technologies : an evolutionary analysis and proposals for an architectural framework
    (1987) Smith, Gideon Daniel
    The fact that competence in decision-making differentiates the effective manager from the ineffective manager J makes decision-making one of management's printiple concerns enhanced DSS are examined.
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    The impact of consumers' sustainability consciousness on sustainable purchase intention amongst Gen Z in the South African fashion retail market
    (2022) Williams, Mymoena; Mototo, Lebogang
    A new generation of conscious consumers have placed pressure on fashion retail businesses to implement sustainability into their respective business operations. Conscious consumerism is a driving force behind sustainable consumption as these consumers play a strong role when influencing business practices. Although many retailers have adapted responsible procedures by offering sustainable products to their consumers, there is a lack of research on identifying and understanding the conscious consumer holistically. The aim of the present research is to gain a better understanding of the conscious consumer in relation to the three pillars of sustainability (people, planet, profit). This study sets out to examine the Generation Z consumer market as they display traits of sustainable behaviour and also aims to unpack the main drivers of their sustainable purchase intentions within the South African fashion retail market. A self-administered online questionnaire was used to collect data from respondents between the ages of 18 and 24 years. From the self-administered questionnaires, 159 responses were completed and deemed usable. Data were analysed using Statistical Package for the Social Sciences (SPSS) version 24 and Analysis of Moment Structures (AMOS) version 24. Firstly, descriptive statistics was used to provide an overview of the sample. Secondly, Structural Equation Modelling (SEM) was used to examine the relationship between the variables. This study found that the Health and Labelling and Peer Pressure dimensions of the Consumers' Sustainability Consciousness construct has a positive influence on Sustainable Purchase Intentions. In conclusion, the findings of this study have several important implications for academia, fashion retailers and government. The contribution of this study aims to enhance the existing literature on conscious consumption by showcasing the most reliable dimensions of Consumers' Sustainability Consciousness and Sustainable Purchase Intentions. The study offers significant insights for fashion retailers and government as the impact of eating healthy, the role of product labels and peer pressure were found to have a positive influence on Gen Z's intentions to purchase sustainably. Ultimately, the insights from this body of work will generate both important implications and opportunities for further research.
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    Value-added tax:Analysis of the supply of cross border electronic services
    (2018) Schutters, Clint Charles; West, Craig
    Developments in technology have created a global market place for consumers. Consumers have the option of purchasing goods in a physical store or an online store. Consumers are no longer limited to shopping at physical stores in their own jurisdiction and can shop online from the convenience of their home. Consumers can acquire goods and services from any country in the world. Online shopping provides consumers with a wide selection of goods and services that may not be available in their own jurisdiction. Consumers favour purchasing online since the goods and services acquired from foreign suppliers are usually offered at better prices (price excludes VAT/GST). This creates an unfair advantage for foreign suppliers over local suppliers. The problem with selling a product to a consumer over the internet is that no physical product crosses through any physical border post. These products are not physical goods and are therefore referred to as services. Certain jurisdictions such as South Africa refer to these services as electronic services. Electronic services are remotely supplied by foreign suppliers to recipients resident in the Republic. Tax administrations lose revenue since there are no border posts acting as agent to collect VAT/GST and remitting the VAT/GST to the revenue authority. The foreign supplier would charge no VAT/GST on the supply and the consumer will fail to self‐declare the VAT/GST to the revenue authority. 1 April 2014, National Treasury introduced electronic services which required foreign suppliers of electronic services to register as vendors in the Republic. However, the implementation was postponed to 1 June 2014 to allow foreign suppliers to update its business systems. In 2015, further amendments were made to the electronic services provisions. However, in 2015 the Davis Tax Committee issued the first interim report on VAT to the Minister of Finance which highlighted concerns about the uncertainty and inconsistency in the application of the electronic services provisions outlined in the Regulations. This study aims to analyse the supply of cross border electronic services in the Republic. Any benefits and shortcomings will be assessed in a South African and international context. The VAT Act is based on the New Zealand GST Act. The GST Act will be analysed to identify areas of recommendation to improve the VAT Act, subject to the socio‐economic conditions in South Africa. The BEPS Report and VAT/GST Guidelines will be analysed to identify how the South African electronic services provisions have been adapted for a developing country based on developed country principles.