scholarly journals Users’ perception of decision-usefulness of corporate environmental reports

2016 ◽  
Vol 7 (1) ◽  
pp. 87-96
Author(s):  
Peter Nasiema Kamala
Keyword(s):  
South Africa ◽  
South African ◽  
Questionnaire Survey ◽  
Decision Usefulness ◽  
Corporate Environmental Reports ◽  
A Company

This article aims to investigate the users’ perception of decision-usefulness of environmental reports produced by listed South African companies. The results of this questionnaire survey indicate that the users do read environmental reports, and that they employ the reports for making various decisions for various purposes such as education or research, own knowledge and to hold companies accountable. In addition, environmental reports are also used, to a lesser extent, to decide whether or not to; buy a company’s products, invest or disinvest from a company, partner with a company, support or launch action against a company. The results further indicate that users generally perceive environmental reports to be useful for the purpose which they were used, as most users perceive them to be understandable and relevant, and to a lesser extent reliable, timely, verifiable and comparable. The results also reveal that most users are not satisfied with the decision-usefulness of the environmental reports. They thus provide various suggestions for improvement of the reports, most of which focus on the reliability and relevance of the reports. Taken together, the results indicate that users perceive the environmental reports produced by listed South Africa companies to be decision-useful, however there is a need for improvement of the reports particularly regarding their reliability

The Training of South African Psychologists: Summary of Findings of the PASA Council Committee for Training

1987 ◽  
Vol 17 (4) ◽  
pp. 165-169 ◽  
Author(s):  
T.W. Bodley van der Westhuyzen ◽  
Cornelis Plug
Keyword(s):  
South Africa ◽  
South African ◽  
Questionnaire Survey ◽  
Binding System ◽  
University Departments ◽  
Intern Training ◽  
Part Time ◽  
Training Institutions ◽  
Professional Psychologists

During 1985 the Psychological Association of South Africa (PASA) created a Council Committee for Training to investigate various aspects of the training of professional psychologists in South Africa. A summary of the Committee's report is presented here. The investigation included a questionnaire survey of relevant university departments and intern training institutions to establish current training practices and problems. Recommendations include the establishment of a non-binding system of exchange of specialists between training institutions, revision of the internship requirements for several registration categories, the establishment of directed Master's programmes in Research Psychology, and the approval of part-time internships. Most of the recommendations are presently being implemented or investigated further.

scholarly journals Strategic positioning of EAP in South African workplaces

2003 ◽  
Vol 3 (1) ◽  
Author(s):  
M. G. Matlhape
Keyword(s):  
South Africa ◽  
South African ◽  
Business Strategy ◽  
Employee Satisfaction ◽  
Business Processes ◽  
Chain Model ◽  
Employee Assistance ◽  
Strategic Positioning ◽  
And Performance ◽  
A Company

Two phenomena are having a profound effect on management and industry in the 21st century. The first one is the increasing rate and depth of competition locally, regionally, and globally, and the consequent increase in focus on achieving competitiveness by companies. The second phenomenon is the increasing appreciation of the importance of employees in assisting the company to gain a competitive advantage over its competitors. Employee Assistance Programmes have been used as part of the business strategy to enhance employee functioning, loyalty, and performance in organisations around the world for a good part of the 20th century. In South Africa this service did not gain much momentum until the 1980. Despite the growth of EAP in South Africa, however, in most cases it still remains on the periphery of real business activities and is often regarded as a "nice to have" rather than as a business imperative. The location of EAP within a company is very important in determining its impact within the organisation. Because of EAPs capacity to impact on both individual employees and the organisation as its primary client, it has potential to make a great impact in organisations' business processes, where these interface with individual output and wellbeing. A service-profit-chain model was introduced as a link between employee satisfaction and company profitability. This article gives an in-depth focus on EAP and the important role it can play in achieving employee satisfaction.

scholarly journals Logistics outsourcing by manufacturers in South Africa

2011 ◽  
Vol 5 (1) ◽  
Author(s):  
Beverley Waugh ◽  
Rose Luke
Keyword(s):  
South Africa ◽  
Competitive Advantage ◽  
South African ◽  
Customer Service ◽  
Questionnaire Survey ◽  
Logistics Outsourcing ◽  
Potential Problems ◽  
Insufficient Time ◽  
New Strategies

As organisations find themselves in an increasingly dynamic and competitive world they are seeking new strategies to ensure their competitive advantage and profitability. Logistics presents an area in which these organisations can improve customer service and reduce costs, and strategies in support thereof such as the outsourcing of logistics activities, should be considered. However, it is critical that logistics outsourcing is done diligently to avoid potential problems for the organisation and to achieve the best possible benefits. In South Africa little research has been done regarding current outsourcing practices of local manufacturers. In this article literature on international logistics outsourcing as well as research on some of the logistics outsourcing practices of South African manufacturers is discussed. The findings of a questionnaire survey of South African manufacturers provided information on their logistics outsourcing practices and problems. Prominent issues seem to include inadequate managerial involvement in the logistics outsourcing process, as well as insufficient time spent on many of the important aspects of the outsourcing agreement, the transitioning of resources and ongoing management of the outsourced relationship. It is concluded that a thorough outsourcing process should be followed in order to achieve the benefits of logistics outsourcing.

scholarly journals Corporate social investment and a company’s image: A case of a CSI initiative in a South African low income community

2015 ◽  
Vol 11 (3) ◽  
pp. 130-135
Author(s):  
Paul-Francois Muzindutsi ◽  
Tshediso Joseph Sekhampu
Keyword(s):  
South Africa ◽  
South African ◽  
Low Income ◽  
Quantitative Research ◽  
Social Investment ◽  
Structured Interviews ◽  
Community Members ◽  
Corporate Social ◽  
A Company ◽  
Corporate Social Investment

One of the goals of corporate social investment (CSI) is to ensure that a company becomes a responsible entity which acts as a conscientious citizen within a society. CSI plays an important role in enhancing how a company is perceived within the community it operates in. This paper used a combination of qualitative and quantitative research designs to investigate the effect of a specific CSI initiative on a company’s image within a low income community in South Africa. Semi-structured interviews and survey questionnaire were used to collect data from community members in the township of Bophelong, South Africa. Results show that, if adequately managed, CSI initiatives tend to enhance company’s image as well as its relations with the community it operates in. However, if not adequately managed CSI can created unreachable expectations that can negatively affect a company’s image. Thus, companies better manage their CSI initiatives have an increased opportunity to enhance their reputation within the community they operate in.

scholarly journals SOUTH AFRICAN STAKEHOLDER VIEWS OF THE COMPETENCY REQUIREMENTS OF FACILITIES MANAGEMENT GRADUATES

2018 ◽  
Vol 22 (6) ◽  
pp. 471-478 ◽  
Author(s):  
Samuel Azasu ◽  
Yewande Adewunm ◽  
Oluwayomi Babatunde
Keyword(s):  
South Africa ◽  
South African ◽  
Cross Section ◽  
Questionnaire Survey ◽  
Facilities Management ◽  
Business Systems ◽  
Proficiency Levels ◽  
Stakeholder Views ◽  
Management Association ◽  
The University

The aim of this study is to evaluate South African stakeholder views of the content of the recently developed postgraduate course in Facilities Management at the University of the Witwatersrand in South Africa. The study was done using a questionnaire survey of a cross-section of professionals registered with the South African Facilities Management Association (SAFMA). It covers technical, personal, interpersonal and professional skills as well as the ability to conceive, design, implement and operate business systems. It also highlights the degree of importance of these skills. The findings of this research will enable those designing FM programmes of study to ensure that their curricula are current and relevant to the needs of the relevant stakeholders within their contexts. The paper goes beyond previous research in the built environment in specifying the requisite proficiency levels in terms of the relevant skills and competencies.

scholarly journals Evolving Statutory Derivative Action Principles in South Africa: The Good Faith Criterion and Other Legal Grounds

2021 ◽  
pp. 1-19
Author(s):  
Brighton M Mupangavanhu
Keyword(s):  
South Africa ◽  
Supreme Court ◽  
South African ◽  
Good Faith ◽  
Best Interests ◽  
Australian Case ◽  
A Company ◽  
Court Of Appeal ◽  
Legal Grounds

Abstract The recent Supreme Court of Appeal (SCA) judgment in Lazarus Mbethe v United Manganese of Kalahari raises jurisprudential questions regarding statutory derivative actions in South Africa. For example, the SCA did not agree with the court a quo's ruling that the discretion to be exercised by the court is limited by provisions of section 165(5). The SCA also questioned whether it is necessary for South African courts to follow the good faith criterion in the Australian case of Swansson v Pratt as adopted into South African law through Mouritzen v Greystones Enterprises (Pty) Ltd & Another. This article contributes to these questions, and proposes possible criteria for other requirements in section 165(5)(b) of the Companies Act 71 of 2008. These other requirements are that the statutory derivative action proceedings must involve “a trial of a serious question of material consequence to a company” and that proceedings be “in the best interests of the company”.

scholarly journals A South African perspective on the existence of an interest tax shield

2000 ◽  
Vol 3 (2) ◽  
pp. 308-319
Author(s):  
A. J. Pienaar ◽  
M. Shotter
Keyword(s):  
South Africa ◽  
Capital Structure ◽  
South African ◽  
South African Context ◽  
The South ◽  
Tax Shield ◽  
Capital Growth ◽  
African Context ◽  
African Perspective ◽  
A Company

This paper investigates whether the use of debt in the capital structure of a company is beneficial to its shareholders. It finds that, in the South African context, gearing has no effect on the value of a company. The use of debt can increase the value of a company in a country where capital profits and interest are taxed equally. This is the result of an interest tax shield, which is directly related to the tax deductibility of interest paid. However, when capital growth and dividends are exempt in the bands of investors, as is the case in South Africa, the interest tax shield does not exist, and there appears to be no benefit in increasing debt.

scholarly journals An exploratory survey of transfer pricing in selected South African listed companies

1989 ◽  
Vol 20 (1) ◽  
pp. 27-31
Author(s):  
A. A.P.C. Geboers ◽  
E. O. Uliana ◽  
P. B. Dugmore
Keyword(s):  
South Africa ◽  
Control Systems ◽  
South African ◽  
Questionnaire Survey ◽  
Transfer Pricing ◽  
Management Control ◽  
Management Control Systems ◽  
Interesting Difference ◽  
Pricing System ◽  
Exploratory Survey

The use of transfer pricing among certain sectors of the JSE is investigated by means of a questionnaire survey. Information regarding the transfer pricing methods used and the management control systems applicable to those prices was requested. Where appropriate, comparison with similar studies carried out in other countries was made. Findings are largely in keeping with the position generally suggested by the literature. However, one particularly interesting difference between this study and comparable surveys carried out overseas is that in South Africa the minimization of tax is ranked relatively lower as an objective of the transfer pricing system. Another notable finding is that while transfer pricing among the companies that indicated they were using it, appears to be at a sophisticated level, a large proportion of the companies surveyed indicated that they did not use transfer pricing even though they could have been expected to be operating on a decentralized basis.

scholarly journals Enhancing risk-related disclosure in South Africa: a study on guidelines and current practices

2015 ◽  
Vol 8 (1) ◽  
pp. 261-280 ◽  
Author(s):  
Zack Enslin ◽  
Wilna Bruwer ◽  
Christa Viljoen
Keyword(s):  
South Africa ◽  
Risk Management ◽  
Best Practices ◽  
South African ◽  
Return On Investment ◽  
International Standards ◽  
Risk Disclosure ◽  
Standards And Guidelines ◽  
A Company ◽  
Current Practices

Investors partake in the risk of a company, in expectation of a return on investment which is in accordance with the company’s risk profile. Due to recent corporate failures, which are partly attributable to insufficient risk management, a call by investors for enhanced risk-related disclosure resulted in the publication of various international standards and guidelines on best practices for risk disclosure. This study compiled a disclosure index from these standards and guidelines in order to serve as a disclosure-enhancing tool for the management of South African companies. This index was subsequently used to investigate current practices exhibited by top listed companies in South Africa. Disclosure practices by these companies indicate that there is scope for improvement in risk- and risk-management-related disclosure by these companies.

Reframing Xenophobia in South Africa as Colour-Blind: The Limits of the Afro Phobia Thesis

2020 ◽  
Vol 17 (3) ◽  
pp. 433-444
Author(s):  
Amanuel Isak Tewolde
Keyword(s):  
South Africa ◽  
South African ◽  
Analytical Framework ◽  
Conflict Theory ◽  
Black African ◽  
South Africans ◽  
Theoretical Perspectives ◽  
Online Newspaper ◽  
Close Proximity ◽  
Realistic Conflict Theory

Many scholars and South African politicians characterize the widespread anti-foreigner sentiment and violence in South Africa as dislike against migrants and refugees of African origin which they named ‘Afro-phobia’. Drawing on online newspaper reports and academic sources, this paper rejects the Afro-phobia thesis and argues that other non-African migrants such as Asians (Pakistanis, Indians, Bangladeshis and Chinese) are also on the receiving end of xenophobia in post-apartheid South Africa. I contend that any ‘outsider’ (White, Asian or Black African) who lives and trades in South African townships and informal settlements is scapegoated and attacked. I term this phenomenon ‘colour-blind xenophobia’. By proposing this analytical framework and integrating two theoretical perspectives — proximity-based ‘Realistic Conflict Theory (RCT)’ and Neocosmos’ exclusivist citizenship model — I contend that xenophobia in South Africa targets those who are in close proximity to disadvantaged Black South Africans and who are deemed outsiders (e.g., Asian, African even White residents and traders) and reject arguments that describe xenophobia in South Africa as targeting Black African refugees and migrants.

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