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Liability for capital gains tax is determined in terms of the Eighth Schedule to the Income Tax Act 58 of 1962. According to the Eighth Schedule, the disposal of an asset is the event that triggers the liability for capital gains tax. It is therefore imperative to know what constitutes a disposal, because it is fundamental to the entire capital gains tax regime. The purpose of this paper is to analyse the definition of a disposal in order to ascertain whether a disposal, as defined, is intended to mean a transfer of ownership in an asset or whether a disposal could take place upon the occurrence of events or causae other than the transfer of ownership. A study of relevant literature was undertaken to analyse the definition of “disposal” in order to fully comprehend the intention and meaning of the term as it is contemplated in the Eighth Schedule. The current definition of a “disposal” could lead to uncertainty and anomalies. It is therefore recommended that the legislature should amend the definition of a disposal in the Eighth Schedule. The definition should refer to the disposal of an asset (other than a personal‐use asset) as being the transfer of ownership of an asset from one person to another or the loss of the ownership of an asset. Because the common law has clear principles regarding how ownership of different classes of assets is transferred, no confusion would arise regarding whether or when a disposal has occurred.

South African motor manufacturers should find ways to improve their performance management systems to ensure survival in the face of strong competition in the market. The main objective of this study is to evaluate the industry’s approach to performance management and to make recommendations about a framework for performance management that can be implemented to obtain a competitive advantage. A well‐known instrument that proves to be highly effective in performance management is the balanced scorecard. This instrument manages performance on four distinct levels, namely from the financial perspective, the customer perspective, internal business processes and learning and growth. It is apparent from the results of this study that performance management is still very much a one‐way process, and that a lack of communication is the primary reason for unsatisfactory workforce performance. Furthermore, the majority of motor manufacturers consider the customer perspective as the most important of the four above‐mentioned perspectives. Motor manufacturers also disagree about the number of performance measures that need to be included in the performance management system, and the majority feel that both controllable and non‐controllable fixed costs must be included in the measurement of management performance. Shareholder value measures are also largely neglected in practice.

This study investigated the influence of marketing- and family-related factors on consumers' in-store usage of different types of food label information. Furthermore, the authors determined the mediating role of consumers' knowledge about healthy foods between these factors and their label consultation.

The authors conducted a survey among 223 purposively selected South African working female consumers via social media. Subjective and objective knowledge about healthy foods, the importance of marketing- and family-related factors and the extent of food label usage were determined. Structural equation modelling served to test the mediating effect of knowledge in the relationship of the marketing and family-related factors with food label usage.

Marketing-related factors demonstrated a strong direct effect on food label usage. Subjective knowledge about healthy foods mediated the relationship between family members' dietary needs and food label usage. However, objective knowledge was not a mediator.

Respondents' firm reliance on marketing-related factors (instead of knowledge) during food label usage is not in the best interest of consumers' healthy food choices. Healthy food choices based on factual knowledge rather than marketing efforts are necessary to establish long-term healthy food habits, hence the need for retailers' response in supplying healthier food options. Role players in consumer education should focus on increasing consumers' healthy food knowledge.

In the context of rising awareness of public health concerns, healthy food choice among consumers is essential. This study contributes to the complexity of consumers' need to make healthy food choices within an economic-driven marketing environment.

The Hausawas are the largest ethnic group in sub-Saharan Africa, and significantly influence trade and development in the region (Limbs & Fort, 2000; Sabiu & Sarwar, 2019). They are highly entrepreneurial and have participated in international trade for centuries, particularly along the trans-Sahara. Historically, the Hausas have been considered one of Africa’s major trading powers. As of the twelfth century ad, their trading prowess was only rivalled by that of the Mali Empire and the Kanem-Bornu Empire (Sabiu, Zainol, & Abdullah, 2019).

Much can be learnt from indigenous Hausa culture of responsible management. Unfortunately, due to its multiple acculturative history, many aspects of this culture have not been properly preserved. Using historical sources, proverbs, and folktales, the author reclaims key cultural practices, values, and attitudes of the Hausa people that promote responsible management. Prominent amongst these values are kirki, respect for human dignity, spirit of work, being responsible, and honesty.

Performance management (PM) remains one of the fundamental human resource practices in organisations today and is a dominant strategy adopted in managing employees. This paper aims to analyse extant research on PM conducted globally to inform research and practices in an African context.

A systematic review of 43 articles published in 22 journals ranked by the Australian Business Deans Council and Chartered Association of Business Schools was undertaken. The papers selected were limited to the past two decades (2001–2021) to focus primarily on contemporary practices.

The findings of this review indicate that PM continues to gain attention from African scholars and practitioners, though not as prominently as indicated within the broader global context. The review also exposed significant gaps in current research, including PM issues, theoretical or conceptual development and methodological approaches, which, if addressed, could inform future practices and research foci.

The primary limitations of this study are a focus on the most recent two decades of research into PM and the intention to direct learnings from this review of scholarly insight towards a focus solely on an African context. Thus, as interpretations of insights are based upon the perspective of how these can inform PM practices in Africa, a direct extrapolation of the findings to other contexts may not be appropriate.

This review of research conducted into PM globally in the past two decades has identified limited contributions from within the African context. This lack of contextual understanding may well be affecting the adoption and creation of globally recognised PM practices in Africa. As such, there is an opportunity to understand better the complexities associated with PM by embracing theories and formulating, testing and refining existing models to consider performance issues at more profound levels of analysis within an African context.

This study presents insights into global trends in PM research and practices not previously explored, highlighting a need for more contextualised research to progress Africa beyond current theoretical, conceptual and methodological limitations.

Drawing on experiential learning theory (ELT), this study aims to examine students’ performance and perceptions after performing an experiential learning activity (ELA) by completing a mini-audit simulation (AS) on the purchase and cash disbursement processes in a distance-learning environment at a Gulf Cooperation Council (GCC) university.

Adopting a mixed-methods approach, we collected quantitative and qualitative data from 176 students using the grade centre on Blackboard and their responses to a semi-structured questionnaire.

The pre-and post-simulation tests indicate significant improvement in students’ understanding and performance after performing the mini-AS. The students’ responses also provide robust evidence of student engagement, active participation and positive recognition of the AS’s value.

This study has several implications: for the accounting education literature, how AS strengthens in-depth learning through the lens of ELT; for professional accounting bodies, informing the need to maximise the awareness and benefits of adopting simulations in accounting education and examination; and for educators, considering simulations in their ELAs to enhance student learning.

This study introduces a new authentic mini-AS instrument that can be adapted to a distance-learning setting, adds to the very limited studies in AS using ELT, uses a mixed-methods approach and explores students who learn in an Arabic-speaking country.

This study aims to determine what consumers take into consideration while buying food and to increase awareness. We also demonstrated food additives knowledge, and the association between food additive consumption and illness.

An online survey was used to collect data from respondents (n = 433).

Gender and knowledge of food additives and E numbers were found to be statistically different, as were education status and knowledge of food additives (p < 0.05). When purchasing foods, 40.0% of the respondents seldom read labels and also 34.9% were reading for each buy who verified the product’s expiration date (94.2%), followed by brand name (84.8%). Sucralose, Acesulfame potassium (Ace-K) and aspartame consumption were associated with type II diabetes mellitus (T2DM). Additionally, sulfite consumption was linked to diarrhea/constipation.

This study has some limitations. First, the study was cross-sectional, which does not allow the establishment of causal relationships for the associations found here. Second, the study was limited to one city in Turkey. Therefore, the study's findings cannot be extrapolated to Turkey.

Nutrition education should be given by the experts, and the policies should be implemented so that food labels may be used more effectively. Furthermore, nutritional education and policies can increase the general public's awareness of food additives.

Nutrition education should be given by the experts, and the policies should be implemented so that food labels may be used more effectively. Furthermore, nutritional education and policies can increase the general public's awareness of food additives.

Consumers must be knowledgeable about food additives and E numbers. However, the findings revealed that the majority of Turkish consumers seldom read product labels, and the use of several food additives resulted in negative health repercussions. Therefore, professionals should provide nutrition education, and legislation should be put in place so that food labels may be used more effectively.

The purpose of this paper is to provide a contextual analysis of the professional accounting education system of South Africa (SA).

The paper uses the Global Model of Accounting Education (Watty et al., 2012) to describe the accounting education system of SA, which is then compared with similar case studies of Australia, Japan and Sri Lanka. Information about the SA accounting education system is contextualised from multiple sources, using data triangulation.

Several similarities between the SA accounting education system and that of Australia are found, such as the role and involvement of the professional bodies in the accreditation processes, with less similarities with that of Japan and Sri Lanka. The comparisons illuminate the economic development of each country and the level of involvement in the education programmes by the profession. Specific challenges in SA include the entrance hurdles to higher education and emphasis on an accounting degree.

The application of the Global Model of Accounting Education helps to identify the similarities in the global accounting arena and illuminates the uniqueness of the SA accounting education system. This study illustrates the establishment of an accounting education system that aligns with the International Education Standards (IESs).

The study contributes to the discussions around challenges in accounting education, specifically those associated with accreditation and a strong controlling relationship between academe and the profession.

The purpose of this paper is to evaluate the usefulness of an educational game to develop soft skills (also known as pervasive skills), from the perspectives of three groups of role-players (student participants, student committee members and employer companies). The game was designed to provide students with the opportunity to develop soft skills and to determine whether students applied the pervasive skills required by the South African Institute of Chartered Accountants.

Action research was conducted according to a parallel convergent mixed-method research design. Both qualitative and quantitative data were gathered using questionnaires and focus group interviews to determine the usefulness of the educational game.

All three groups perceived the educational game to be effective in requiring students to apply the full spectrum of soft/pervasive skills. Although all the pervasive skills were perceived to be present in the game, teamwork, communication (listening and verbal) and time management skills were perceived to be most prominent, while written communication, professionalism and ethical awareness were found to be less prominent. Overall, this game can be recommended as an effective and innovative teaching method that can positively contribute to the pervasive skills development of accounting students.

The need to deliver well-rounded accounting graduates demonstrating core technical and soft skills (or pervasive skills and competencies) calls for new and innovative teaching methods. Accounting educators and programmes are continuously challenged regarding which methods to apply to meet these outcomes and substantiate their usefulness.