Southern African Business Review最新文献_第9页

International financial reporting standards and foreign ownership in South African companies 国际财务报告准则和南非公司的外资所有权

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5834

T. Sherman, M. D. Klerk

引用次数: 7

Graduate entrepreneurial intentions in the rural provinces of South Africa 南非农村省份的毕业生创业意向

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5835

M. Malebana, E. Swanepoel

{"title":"Graduate entrepreneurial intentions in the rural provinces of South Africa","authors":"M. Malebana, E. Swanepoel","doi":"10.25159/1998-8125/5835","DOIUrl":"https://doi.org/10.25159/1998-8125/5835","url":null,"abstract":"This paper investigated the entrepreneurial intentions of 355 final year commerce students from two universities in the predominantly rural provinces of South Africa, namely Limpopo and the Eastern Cape. The study was based on the theory of planned behaviour (TPB). The objectives of the study were to test whether the TPB can help explain the entrepreneurial intentions of rural university students in a South African context and to assess whether these students will have the intentions to start their own businesses in the future. The study was conducted by means of a survey using a structured questionnaire. Descriptive statistics and hierarchical multiple regression were used to analyse the data. The findings revealed that the TPB is a valuable tool in understanding entrepreneurial intentions, and that the majority of students intend to start a business in the future. The attitude towards becoming an entrepreneur explained the most variance in entrepreneurial intention of the respondents, followed by perceived behavioural control. Subjective norms did not have a significant effect on entrepreneurial intention. The results suggest that the TPB could be a valuable tool for measuring entrepreneurial intentions as part of a comprehensive entrepreneurship development programme in rural areas.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88745641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 50

For banks, fair value adjustments do influence dividend policy 对银行而言，公允价值调整确实会影响股息政策

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5812

P. Jager

{"title":"For banks, fair value adjustments do influence dividend policy","authors":"P. Jager","doi":"10.25159/1998-8125/5812","DOIUrl":"https://doi.org/10.25159/1998-8125/5812","url":null,"abstract":"5Most researchers who investigate the interplay between fair value accounting (FVA) and the financial crisis look at the time period during the crisis. This paper investigates a potential role for FVA prior to the crisis: If FVA led to increased accounting profits with the recognition of transitory gains through profit and loss during the boom, and if those increased profits provided the rationale for increased dividends, then bank capital became riskier prior to the crisis, and this would have made the system more prone to failure. A study by Goncharov and Van Triest (2011) found no empirical support for an increase in dividends in response to unrealised positive fair value adjustments to income. In contrast, when the setting is limited to only South African banks, this paper finds that South African banks did pay dividends from unrealised transitory gains. This finding is based on a combination of three strands of evidence: a panel regression of the annual dividends declared by the large South African universal banks that showed that those banks probably ignored the unrealised nature of FVA profits when dividends were determined; monthly data from the total South African bank system in a co-integrated regression that showed that unrealised fair value profits from the banking book raised the average level of bank profits materially; and simple descriptive statistics on distributions that showed that South African banks distributed a greater proportion of profits during the critical period of 2004 to 2008 when unrealised fair value profits from the banking book raised the level of bank profits. The finding that South African banks did pay dividends from unrealised transitory gains was also confirmed by bank representatives and the post-financial crisis disclosure of one of the South African banks.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89665432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Inflation perceptions and inflation expectation in South Africa: trends, determinants and comparisons (2006–2010) 南非的通货膨胀认知和通货膨胀预期:趋势、决定因素和比较(2006-2010)

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5831

A. Bosch, J. Rossouw, V. Padayachee

{"title":"Inflation perceptions and inflation expectation in South Africa: trends, determinants and comparisons (2006–2010)","authors":"A. Bosch, J. Rossouw, V. Padayachee","doi":"10.25159/1998-8125/5831","DOIUrl":"https://doi.org/10.25159/1998-8125/5831","url":null,"abstract":"This paper reports the results of a multinomial analysis of inflation perceptions and inflation expectations in South Africa. Inflation perceptions surveys among South African individuals have been undertaken since 2006. The introduction of these surveys followed on domestic inflation expectation surveys conducted in 2000, and the use of inflation perceptions surveys internationally. Domestic inflation perceptions surveys among individuals are a private initiative undertaken biennially, while domestic inflation expectation surveys among individuals are funded by the South African Reserve Bank and are undertaken quarterly. By comparing the results of domestic inflation perceptions surveys and inflation expectation surveys undertaken since 2006, this paper establishes common characteristics that impact on the formulation of inflation perceptions and inflation expectations. It supplements earlier research that focused only on the results of the 2006 and 2008 perceptions survey results. With the completion of the third biennial inflation perceptions survey in 2010, more data sets are available for the purposes of comparison. Furthermore, the questions on inflation perceptions were expanded in the third survey. Although this provides for a broader basis of analysis between inflation perceptions surveys and inflation expectation surveys, further periodic inflation perceptions survey data will be required to test whether current inflation figures determine and anchor inflation expectations.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80392318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Job insecurity, organisational commitment and work engagement among staff in an open distance learning institution 开放式远程教育机构员工的工作不安全感、组织承诺和工作投入

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5832

A. N. Moshoeu, D. Geldenhuys

{"title":"Job insecurity, organisational commitment and work engagement among staff in an open distance learning institution","authors":"A. N. Moshoeu, D. Geldenhuys","doi":"10.25159/1998-8125/5832","DOIUrl":"https://doi.org/10.25159/1998-8125/5832","url":null,"abstract":"The objective of this study was to explore the relationship between job insecurity, organisational commitment and work engagement among staff in an open distance learning institution. The research was conducted through computer-aided telephone interviews and self-completion techniques. A cross-sectional survey design was conducted among 260 employees in an open distance learning institution. The measuring instruments included the job insecurity scale, organisational commitment questionnaire and Utrecht Work Engagement Scale. The results demonstrated statistically significant relationships between job insecurity and organisational commitment, and between job insecurity and work engagement. A practically significant relationship between variables was also determined; however, the effect was too small to yield a practically significant relationship between the variables. The results revealed that a component of job insecurity (likelihood of loss of job features), together with a component of work engagement (vigour), explains 25% of the total variation of organisational commitment and that the remaining 75% was attributed to factors beyond the scope of this study. This study demonstrated that employees would not always reduce their commitment and work effort when confronted with uncertainty as suggested by several studies. Nevertheless, it could be assumed that the survey participants fear being unemployed and feel trapped because of a lack of alternative employment opportunities.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77552676","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 21

Online servicescape dimensions as predictors of website trust in the South African domestic airline industry 在线服务逃避维度作为南非国内航空业网站信任的预测因子

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5833

SW Kühn, H. Spies, D. Petzer

{"title":"Online servicescape dimensions as predictors of website trust in the South African domestic airline industry","authors":"SW Kühn, H. Spies, D. Petzer","doi":"10.25159/1998-8125/5833","DOIUrl":"https://doi.org/10.25159/1998-8125/5833","url":null,"abstract":"Increased costs, competition and a dynamic environment have led to South African domestic airlines relying more on their own websites as outlets for airline tickets. Customers’ e-commerce uptake with respect to buying airline tickets online has been slow, attributed mostly to a lack of website trust. A well-designed online service scape has been identified as an important contributor to website trust by several authors, but not yet in this particular context or industry. This study investigates the extent to which three online service scape dimensions predict website trust in the South African domestic airline industry. A quantitative and descriptive research design was followed, and 300 responses were collected through self-administered questionnaires from domestic airline passengers who had purchased an airline e-ticket from a website. A multiple regression analysis indicates that online financial security is the best predictor of website trust, followed by layout and functionality and aesthetic appeal. Consequently, it is recommended that South African domestic airlines that wish to cultivate website trust should focus primarily on enhancing the online financial security of their websites, followed by customising the layout and functionality of their websites, and lastly improving aesthetic appeal by increasing the entertainment value of their websites.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78202265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 16

Constructing a sophistication index as a method of market segmentation of commercial farming businesses in South Africa 构建复杂指数作为南非商业农业企业市场细分的方法

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5908

H. V. Zyl, G. Puth

{"title":"Constructing a sophistication index as a method of market segmentation of commercial farming businesses in South Africa","authors":"H. V. Zyl, G. Puth","doi":"10.25159/1998-8125/5908","DOIUrl":"https://doi.org/10.25159/1998-8125/5908","url":null,"abstract":"This study investigates the process of index construction as a means of measuring a hypothetical construct that can typically not be measured by a single question or item and applying it as a method of market segmentation. The availability of incidental secondary data provided a relevant quantitative basis to illustrate this process by constructing a commercial farming sophistication index for South Africa. It was evident that this approach offers an appropriate and useful means of segmenting a market. Several factors contribute to the appeal of this approach. Among others, it addresses important priorities in the area of future segmentation research. By offering classification rules based on characteristics that can easily be observed or elicited through asking a few key questions, new or potential buyers can be grouped by buying behaviour segment. Furthermore, the multi-step process that was employed provides a systematic and structured multivariate approach to segmentation. It also facilitates replication of the process when conducting future studies. Lastly, the outcome of this type of segmentation method offers researchers and marketing practitioners a procedure, in the form of an equation, to calculate index scores and provide rules to segment the market based on predefined intervals. Hence, the challenge to replicate segment formation across independent future studies is addressed.","PeriodicalId":44582,"journal":{"name":"Southern African Business Review","volume":null,"pages":null},"PeriodicalIF":0.6,"publicationDate":"2019-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79407115","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

ABC implementation in the Nelson Mandela Bay Metropole: How far should manufacturing organisations go? 在纳尔逊曼德拉湾大都会实施ABC:制造组织应该走多远?

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5810

A. Reynolds, H. M. V. D. Poll

引用次数: 6

Including risk in the balanced scorecard: Adoption rate and implementation methods of Johannesburg Stock Exchange listed organisations 将风险纳入平衡计分卡:约翰内斯堡证券交易所上市公司的采用率和实施方法

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5808

P. Kotzé, F. Vermaak, Elize Kirsten

引用次数: 5

Motives of circus attendees in South Africa: The case of Cirque du Soleil Dralion 南非马戏团观众的动机:太阳龙马戏团的案例

IF 0.6

Southern African Business Review Pub Date : 2019-02-26 DOI: 10.25159/1998-8125/5905

M. Kruger, M. Saayman

引用次数: 2