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This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom…
This paper reports on an investigation into the possibility of implementing activity‐based costing and activity‐based management in the Fuel Purchases Department of Eskom. This Department purchases coal from various mines on behalf of ten power stations. The problem is that power stations are charged by the Fuel Purchases Department in accordance with the quantity of coal that is purchased on their behalf and in not accordance with the quantity of work done. Activity‐based costing resolves this problem by using seven cost pools and seven cost drivers to allocate the cost of the Fuel Purchases Department to the power stations. This leads to a more accurate cost allocation and cross‐subsidising between power stations is also eliminated. Activity‐based costing also provides information on activities in the Department. This clears the way for activity‐based management.
The aim of this chapter is twofold: (i) to perform a synthesis of the academic research regarding the changes of tourist consumer behavior brought about by social media;…
The aim of this chapter is twofold: (i) to perform a synthesis of the academic research regarding the changes of tourist consumer behavior brought about by social media; and (ii) to suggest a set of strategies for tourism businesses to address resulting challenges.
Extensive literature reviews have been executed on the motivating factors and the effects of online reviews.
This analysis of the related research identified three main topics, namely: (1) the antecedents, the factors motivating tourists to write online reviews; (2) the impact of eWOM on providers of tourism services (business perspective); and (3) the influence of online reviews on consumers’ behavior (demand perspective). This chapter focuses on the impact of online reviews on tourism businesses and suggests suitable strategies.
This study is based on a literature review and implications indicated by previous studies; hence the suggestions are indicative rather than conclusive. A need exists for empirical studies to fully validate the chapter’s suggestions.
This chapter outlines a series of adequate strategies formulated for business practitioners divided into two fields, namely managerial and marketing activities.
This study provides practical recommendations/suggestions for tourism businesses in addressing the challenges and opportunities raised within the online context.
In this chapter, the author analyzes sentencing and incarceration practices in South Africa during the last 20 years, a period which saw the country transforming into a…
In this chapter, the author analyzes sentencing and incarceration practices in South Africa during the last 20 years, a period which saw the country transforming into a fully flexed democracy.
The concepts of sentencing, mandatory minimum sentencing, sentencing of children and incarceration are discussed. The past 20 years of democracy serve as a point of departure for this discussion. The retrospective nature of the adopted approach necessitates a heavy reliance on existing literature, but a statistical analysis is also relied upon. The author also reflects on research conducted during the last 20 years.
While it is almost impossible to duly consider all sentencing-related developments in democratic South Africa, important advances have been made but they were not always systematically followed through. Well-intended policies have at times been poorly executed. Specially, the correctional system destroyed all types of staff motivation through poor human resource practices.
Few scholars have considered the influence of sentencing practices on the South African inmate population, more particularly during the period of democracy that has been running for 20 years. This influence in the South African criminal justice system will be highlighted. The contribution of sentencing in the democratization of the country may be drawn from this discussion. The study may contribute to policy implementation for decades to come and through that, strengthen the South African democracy. At the same time, lessons from South Africa may serve as a roadmap for other young and established democracies.
Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce…
Consumption taxes are an integral part of government revenue in countries around the world and are often subject to consumer evasion. The rapid rise of electronic commerce has exacerbated this problem as cross-border selling over the internet has enabled foreign businesses to sell and avoid collection and remittance of tax on their sales.
In this paper, we search for the solution to this problem through the analysis of three tax collection models: vendor, financial institution, and internet service provider (ISP). In addition, we examine administrative tools that enable more effective collection as well as inducements for taxpayers or collection agents to carry out their responsibility.
We conclude that the ISP collection model is not feasible at this time. On the other hand, we find that the vendor model, when supplemented with appropriate administrative tools and inducements, and the financial institution model, both represent viable options for policymakers to consider.
There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of…
There are still many different theoretical approaches and practical interpretations about what an integrated report is. Starting from this premise, the overall purpose of this chapter is to critically analyze the relationship between integrated reporting (IR) and social/sustainability disclosure. Indeed, although some scholars considered IR as a tool to improve the sustainability approach of the companies allowing to disclose more relevant social information, others are more critical about the potentiality of IR to improve social disclosure. Therefore, the general research question is: Is there a natural link between IR and social disclosure (true love) or is the IR a practice to “normalize” the social disclosure and accounting (forced marriage)?
In the attempt to provide a preliminary answer to the research question, the chapter analyzes what is the approach of three categories: (1) academics; (2) soft-regulators; and (3) companies. From the methodological point of view, a mixed method of analysis has been adopted.
From the analysis of the three different points of view, IR can be considered as a “contested concept” because of the heterogeneous and sometimes conflicting interpretations and implementation that are done on this type of report. This leads to relevant theoretical and practical implications.