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The amendement of the carriculum for the so‐called four‐year LLB degree that has been presented at universities since 1998 put great pressure on faculties of law at that time, because they had to reflect on the curriculum for the degree over a relatively short period. Legal Accounting was one of the courses that were probably included by most universities as optional subjects in the curriculum and no longer as a compulsory subject as the situation used to be for the BProc degree. However, the admission examination for attorneys still includes an examination paper on Legal Accounting. Therefore an increasing number of students have to sit for this examination without having attended a course in Legal Accounting. In the light of this situation, two research projects were undertaken in 1997 to determine the views of attorneys and prospective attorneys on accounting training for the two groups. As three years have passed and persons with the four‐year LLB degree are entering the legal profession, it was decided to repeat the project to determine whether the views of the two groups of respondents had changed since the previous project. In this article, the views of the practising attorneys and prospective attorneys are discussed and compared with the results of the 1997 project.

Metabolic syndrome (MetS) is a complex disorder that exacerbates the risk of cardiovascular disease and diabetes mellitus; some studies have indicated the beneficial effects of green tea on human health. The purpose of this study is to investigate the effects of green tea consumption on the MetS indicators in women.

A randomized clinical trial was carried out on 70 eligible women with confirmed diagnosis of MetS who visited Shabani Diabetes Clinic (Isfahan, Iran). Participants were randomly divided into two groups. Participants in the Green Tea Group were asked to consume three 200 cc of green tea in the morning, at noon and at night for eight weeks, while people in the control group were asked to take identical amount of lukewarm water at the same schedule. Anthropometric indicators, blood pressure, blood sugar, lipid profile, diet and physical activity were assessed at the beginning and the end of the study.

An independent t-test showed that weight (p = 0.001), body mass index (p = 0.001), waist circumference (p < 0.001) and waist–hip ratio (p = 0.02), systolic blood pressure (p = 0.04), fasting blood glucose (p = 0.01) and low density lipoprotein (p = 0.03) changed significantly more in the Green Tea Group than in the control group; but no such inter-group difference was observed in diastolic blood pressure, triglyceride, total cholesterol and high density lipoprotein (HDL) values (p > 0.05).

Regular consumption of green tea for eight weeks significantly improved anthropometric indices, blood pressure, blood sugar and lipid profile in women with MetS. Therefore, this beverage can serve as part of an effective dietary strategy to control MetS.

This chapter discusses how employee productivity may be enhanced by understanding the difference in fit between introverts and extroverts and their work environment. Research shows that neglecting to consider varied personality types of employees when designing characteristics of the physical workplace may hinder employee performance given that introverts and extroverts thrive in different work environments. Drawing upon the self-determination theory, the chapter makes a case on how allowing employees the autonomy to choose their work environment (work from home or work from office) will enhance their performance by empowering them in their preferred work setting. Finally, this chapter discusses strategies that may help accommodate how introverts’ and extroverts’ interface with the physical characteristics of their workplace, followed by a discussion on companies that are in the process of shifting to a hybrid work setting in acknowledgement of increased productivity because of work from home practices during the pandemic.

The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines. It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Accepted Accounting Practice that are issued by the South African Institute of Chartered Accountants. The analyses undertaken of the financial statements of the selected companies indicate that leading companies in South Africa comply to a large extent with the requirements and guidelines for the disclosure of taxation information in financial reports.

The purpose of this paper is to investigate the impact and techniques for mitigating the effects of web robots on usage statistics collected by Open Access (OA) institutional repositories (IRs).

A close review of the literature provides a comprehensive list of web robot detection techniques. Reviews of system documentation and open source code are carried out along with personal interviews to provide a comparison of the robot detection techniques used in the major IR platforms. An empirical test based on a simple random sample of downloads with 96.20 per cent certainty is undertaken to measure the accuracy of an IR’s web robot detection at a large Irish University.

While web robot detection is not ignored in IRs, there are areas where the two main systems could be improved. The technique tested here is found to have successfully detected 94.18 per cent of web robots visiting the site over a two-year period (recall), with a precision of 98.92 per cent. Due to the high level of robot activity in repositories, correctly labelling more robots has an exponential effect on the accuracy of usage statistics.

This study is performed on one repository using a single system. Future studies across multiple sites and platforms are needed to determine the accuracy of web robot detection in OA repositories generally.

This is the only study to date to have investigated web robot detection in IRs. It puts forward the first empirical benchmarking of accuracy in IR usage statistics.

This study employed the responses of 237 subjects to questions regarding the emotions they experienced while complaining about products or organizations to test a neo‐Freudian catharsis hypothesis concerning the consequences for repeat purchasing of angry customer complaints. Aggressive complaining frequently led to the psychologically gratifying relief of frustration, and hence to higher post‐complaint levels of regard for the product or supplying firm. Identifies sub‐groups of customers possessing specific personal characteristics (extreme type‐A, type‐B personalities, low self‐esteem, guilt‐propensity); examines disparities in the patterns of complaining behavior of the various categories; and assesses the implications of the differences observed. Of the respondents who reported having complained angrily, 82 percent continued to buy the products (or use particular suppliers). Some even increased purchasing levels. Concludes that firms should actively encourage assertive complaining by customers so that the beneficial consequences of catharsis may be obtained.

The sales volume of organic food products in Germany has been increasing consistently over recent years, yet only a small number of households is responsible for the majority of organic purchases. Even these so-called “regular” organic food buyers spend, on average, less than half of their budget on organic products. The present study aims to analyse the reasons why these consumers do not purchase particular products in organic quality, in order to uncover product gaps and purchase barriers.

The investigation is based on computer-aided, personal interviews among regular organic food buyers, which were conducted in retail and organic food stores across Germany. Altogether, 817 interviews were carried out. To minimize regional variation in the data-set, stores were selected from north, south, west and east Germany in equal proportions.

The most important reasons for not purchasing organic products among regular organic food consumers were price, insufficient availability, and the quality of the product. Since product-specific analysis was carried out in this study, the results indicate that the relevance of reasons varies from product to product and according to shop types.

To the authors' knowledge, no research to date has dealt with an analysis of product-specific purchase barriers in the context of regular organic food buyers. Furthermore, in contrast with other studies, a preceding analysis of panel data identifying product groups with the lowest organic market shares builds the basis for a well-grounded survey. The explorative character of the study results in unique findings on consumer purchase behaviour related to specific products in a variety of predefined product categories.

In the light of the acceleration in the international and local information and knowledge revolution, the University of Stellenbosch (US) has introduced an e‐learning strategy to gain maximum benefit from the developments in information technology. In support of this strategy, the US has implemented WebCT as an electronic course management system. Subsequent consultations have revealed doubt among accounting lecturers and students about the effectiveness of WebCT assessment of tests in Financial Accounting. The purpose of the study was therefore to investigate this perception on the basis of the available literature, our own experience, categories of student learning and feedback from students. The WebCT assessment function was also contrasted with traditional assessment methods. It was concluded that although WebCT is not a quick fix, it could be implemented successfully in bigger classes, provided that innovative lecturers are responsible for these classes.

Scrip dividends have become increasingly popular in South Africa since the introduction of secondary tax on companies (STC) in the 1993 budget. To date there is no accounting standard in South Africa that prescribes a particular accounting treatment for scrip dividends; therefore, different accounting approaches are used in South Africa to account for scrip dividends. These different approaches do not always meet the substance over form principle, as required by Generally Accepted Accounting Practice (GAAP). The result is that the information disclosed to the users of the financial statements differs from company to company. This study proposes an accounting treatment for scrip dividend schemes in South Africa. It concludes that the reinvestment approach is the most acceptable accounting treatment for scrip dividend schemes in South Africa.

This paper emphasizes that employee attributional processing is a vital element in understanding employee aggression in organizations. The purpose of this paper is to summarize attributional perspectives and integrate recent theoretical advances into a comprehensive model.

The paper achieved its objectives by reviewing and integrating research and theories on aggression, cognitive processing, and attribution processes to explain how employee aggression unfolds in the workplace. Propositions are suggested.

It was found that early conceptualizations proposing that employee attributions and attribution styles would play important and significant roles in predicting employee aggression were supported by recent research enabling theoretical advancements.

Over the last 15 years, research advances show how attributions influence employee aggression. This paper integrates recent theoretical advances with prior empirical evidence and provides a comprehensive model exhibiting how attributions influence aggression in the workplace.