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Paragraphs 68 to 72 of the Eighth Schedule to the Income Tax Act No. 58 of 1962 (the Act’) were inserted to perform the same function as that of section 7, namely to attribute income in cases in which the taxpayer has disposed of that source of income by means of donation, settlement or other disposition. Paragraph 73 of the Eighth Schedule to the Act was inserted to limit the total amount that is attributed to the donor in a year in which both income (in terms of section 7) and a capital gain (in terms of the attribution paragraphs 68 to 72) are to be attributed. The unclear construction of the section and, it is submitted, the inaccurate interpretation of this paragraph by the South African Revenue Services (SARS’) has made it difficult to interpret this paragraph. This article attempts to evaluate prevailing legal precedent and to apply such precedent to the paragraphs on attribution in order to arrive at an appropriate interpretation of paragraph 73. The approach adopted by SARS is also examined in the light of the above interpretation and application of prevailing legal precedent. Lastly, amendments to the legislation are proposed to clarify the legislation and to provide a structured approach in the consideration of the intention of the legislature.

The purpose of this chapter is to examine what it means for students with extensive support needs (ESN) to have opportunities to learn (OTL), why OTL is inexplicably tied to inclusive practices, and the in-school and post-school outcomes when students have OTL. Research will be provided that supports positive in-school and post-school outcomes, when students are provided equitable learning opportunities in inclusive contexts. Given the difference in possible outcomes for students with ESN when they do and do not have OTL, excluding them from general education contexts, where they have the best access to the intended and enacted curricula, is both unethical and limiting to society as a whole.

This study aims to investigate the effect of power and dependence as separate constructs on opportunism. Power-dependence studies have been previously used to explain opportunistic behavior in strategic outsourcing relationships. However, there have been no clear distinctions about the separate effects of each regardless of the different theoretical dispositions each construct uses with respect to the dynamics of strategic outsourcing.

This study used multiple theoretical perspectives to analyze the courses of six dyadic strategic outsourcing relationships from the pharmaceutical industry in Egypt. The study employed an exploratory research approach to retrospectively examine the development of dependency and power-balance variables throughout the pre- and post-contractual phases.

The paper concludes with a time-phased theoretical framework and a set of propositions that further segment the post-contractual relationship phase. The segmentation allows for better studying the outsourcing phenomenon and differentiates between having power, recognizing power and exercising power.

The paper theorizes that buffering against opportunism requires a certain state of power-balance awareness, as power was found to be dynamic, relative and arguably “perceptual”. This awareness would not be needed if the outsourcing relationship was static, but given the time argument in this study, awareness of the power-balance shifts becomes necessary in managing strategic outsourcing relations.

The comprehensive framework represents a guiding tool for managers who are planning to, or are currently involved in, strategic outsourcing relationships.

This study applied a time dimension to studying opportunism in strategic outsourcing relationships, and used this perspective to examine the length of the period of mutual dependency and power-balance between buyers and suppliers. The notions of power-balance awareness and latent sources of power are introduced.

There is a view that strong preventative contracts are essential to control supplier opportunism and delivery during an outsourcing implementation. The purpose of this paper is to test the proposition that contractual project environments, typical of outsourcing engagements, are essentially conflictual and that context and circumstance can act to overwhelm formal contractual and project control and lead to poor outcomes.

The paper reports on a supply case study focussed on the outsourced delivery of an application development in the defence sector. Data were gathered by a participant observation in situ for a period of three years. A grounded analysis from observations, diaries, semi-structured interviews, focus groups, documentary analysis, and e-mails was carried out with six case organisations within the extended supply chain.

Collaboration between suppliers and buyers can be blocked by preventative fixed price contracts and as a result when requirements are incomplete or vague this adversely impacts success.

Strong contractual control focussed on compliance may actually impede the potential success of outsourcing contracts especially when collaborative approaches are needed to cope with variability in demand.

The research raises the important practical and conceptual notion that an outsourcing can be a conflictual inter-firm phenomenon especially where multiple actors are involved and business uncertainty is present.

The purpose of this paper is to investigate retailers’ power-dependence management through the lens of supply chain diversification, and explore how it is linked to their logistic arrangements in managing suppliers and their retail performance.

Hypotheses are tested using a structural equation modelling based on survey data from 186 merchandising division heads at Japanese retail companies.

The results reveal that quick-response inventory replenishment is positively related to retailers’ use of power-dependence management. This management practice leads to enhanced retail competitiveness and, thus, higher sales growth in supply chain relationships.

This study contributes to understanding how retailers’ logistic arrangements work by modelling power relations within supply chains, drawing on power-dependence theory. The authors propose an alternative view of logistics systems to that of the widely adopted transaction cost theory. The authors find that supplier investments in quick-response inventory management may not be a relationship-specific asset.

This study aims to critically evaluate resource dependence theory’s (RDT) assumptions and explanations about dependence and the dependent firm’s strategic options. The authors argue that RDT’s perception of dependence is problematic because it evaluates dependence as a purely negative situation in which all firms, by definition, seek to develop strategies to change the power structure of such relationships. On the contrary, the authors argue that there are situations in which dependent firms are in agreement with dependence and, therefore, develop strategies that do not aim to change the balance of power in the relationship, but rather to strengthen their position within the relationship.

The research is designed as a theoretical discussion. The authors critically evaluate and discuss current understanding and assumptions about RDT’s dependence explanations. Drawing on insights from the strategic management literature, the authors offer a new perspective on the problematic areas in the dependence explanations of the RDT.

Drawing on insights from the strategic management literature, the authors argue that dependent firms enjoy certain advantages due to the dependence relationship to gain sustainable competitive advantages over their rivals and potential competitors. These advantages include factors such as increasing growth potential, developing capabilities and competencies, building relationships of trust with powerful firms and leveraging their reputations and references that contribute to the sustainable strategic advantages of dependent firms. The authors believe that this study has the potential to spur new research that further challenges the assumptions of the RDT and empirically tests its propositions.

The authors propose a research framework on dependence as a strategic option that has the possibility of expanding RDT’s current dependence explanation.

Tax policymakers are currently navigating a path through a delicate dialectic of macro- and micro-level policy responses to the economic dislocation of the COVID-19 pandemic. The purpose of this paper is to examine initial tax measures that are aimed at helping taxpayers needing liquidity, solvency and income support.

This study undertakes a review of key tax policy responses of six jurisdictions across the globe that have similar tax regimes and virus mitigation strategies (albeit with different outcomes). Key initiatives implemented from February to April 2020 by Australia, Canada, New Zealand, Singapore, South Africa and the UK are examined.

This study indicates that tax concessions are a crude and mostly ineffective way of assisting individuals and enterprises in difficulty. In the longer term, if the crisis prompts desirable reforms such as extending the recognition of tax losses, the income tax system will emerge fairer and more efficient.

An investigation of the short-term reforms announced relating to asset write-offs, tax deferral, tax losses and goods and services tax/value-added tax rates in light of the liquidity, income support and stimulus objectives shows that in some cases the policies may have been misguided. The findings can be used by policymakers as the basis for designing better targeted alternative non-tax responses.

Jurisdictional responses to tax policy reforms during a modern period of significant economic dislocation have yet to be documented in the literature. Specifically, this paper highlights the limitations of tax policy initiatives as a response to financial hardship.

Section 80A(c)(ii) of the Income Tax Act 58 of 1962, as amended (the Act), introduced a new concept to the South African income tax environment: misuse or abuse of the provisions of the Act, including Part IIA thereof. According to the Revised Proposals on Tax Avoidance and section 103 of the Income Tax Act 58 of 1962 (Revised Proposals) the rationale behind the insertion of section 80A(c)(ii) was to reinforce the modern approach to the interpretation of tax statutes “in order to find the meaning that harmonizes the wording, object, spirit and purpose of the provisions of the Income Tax Act”. The objective of this article is to examine the rationale behind section 80A(c)(ii) of the Act.

The purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.

The archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.

These different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.

Other refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.

The motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.

Knowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.