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Article
Publication date: 1 April 2002

C. West and P. Surtees

This article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63…

Abstract

This article comprises an attempt to find a practical method of applying the decision in the case of the Commissioner for the South African Revenue Service v Woulidge (63 SATC 483) (‘Woulidge’) to limit the application of section 7(3) of the Income Tax Act (‘the Act’). It is proposed in this article that Woulidge would also apply to the provisions of section 7(5) and paragraphs 69 and 70 of the Eighth Schedule to the Act. The approach proposed is illustrated by means of examples. The approach adopted by the Commissioner for the South African Revenue Service is also discussed. A conclusion is drawn regarding the practicality of applying Woulidge in the light of the examples.

Details

Meditari Accountancy Research, vol. 10 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Book part
Publication date: 9 September 2020

Tom Pettinger

Purpose – The author investigates how those who have engaged in political violence in the UK understand Prevent’s preemptive rationality, and how Prevent conceptualizes…

Abstract

Purpose – The author investigates how those who have engaged in political violence in the UK understand Prevent’s preemptive rationality, and how Prevent conceptualizes the trajectory toward “terrorism” in relation to the testimony of those who have engaged in “terrorist” violence and were convicted of terrorism offences.

Methodology/Approach – The author takes the assumptions that Prevent makes about risk (from the Prevent Strategy and other documents), and tests these against the testimony of former combatants from “the Troubles.”

Findings – Despite the trajectory toward violence not being considered to differ fundamentally nor demonstrated through evidence to operate differently from one era to the next, the premise of Prevent’s assumptions of the movement into violence and former combatant testimony are entirely foreign to each other.

Originality/Value – Although militants from “the Troubles” (a conflict ending in 1998) and Prevent (established in 2003) are speaking about the same country and narrating their “truth” within five years of each other, the differences in how former combatants and Prevent understand the trajectory toward violence have not been considered. This has remained a significant omission of terrorism scholarship.

Details

Radicalization and Counter-Radicalization
Type: Book
ISBN: 978-1-83982-988-8

Keywords

Article
Publication date: 7 March 2016

Hongru Xu and Erbao Cao

The purpose of this paper is to develop a closed-loop supply chain (CLSC) network equilibrium model which consists of manufactures, retailers and consumer markets engaged…

Abstract

Purpose

The purpose of this paper is to develop a closed-loop supply chain (CLSC) network equilibrium model which consists of manufactures, retailers and consumer markets engaged in a Cournot pricing game with heterogeneous multi-product.

Design/methodology/approach

The authors model the optimal behavior of the various decision makers and CLSC network equilibrium, and derive the equilibrium conditions based on variational inequality approach. The authors present a new Newton method to solve the proposed model.

Findings

The authors find that the algorithm converges to the solution rapidly for most cases. Besides, the authors discuss the effect of some parameters on the equilibrium solution of the model, and give some insights for policy makers, such as improving the technology level of the manufacturer, reducing the cost of waste disposal and increase the minimum ration of used product to total quantity.

Originality/value

The authors derive the network equilibrium conditions by the variational inequality formulation in order to obtain the computation of the equilibrium flows and prices. The authors present a new Newton method to solve the proposed model. The authors discuss the effect of some parameters on the equilibrium solution of the model, and give some managerial insights

Details

Kybernetes, vol. 45 no. 3
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 24 September 2019

Vahid Delavari, Elahi Shaban, Marijn Janssen and Alireza Hassanzadeh

A large number of systematic reviews (SRs) studies have been performed in the cloud computing field, demonstrating miscellaneous outcomes and utilizing different…

Abstract

Purpose

A large number of systematic reviews (SRs) studies have been performed in the cloud computing field, demonstrating miscellaneous outcomes and utilizing different approaches. Accordingly, a meta-review of cloud SRs is needed to appraise the results of such studies and create an integrated understanding. The paper aims to discuss these issues.

Design/methodology/approach

A tertiary study was conducted using a systematic method to analyze SRs including two stages: searching and screening the SRs and thematic synthesis of results. As a qualitative data management tool, Nvivo software was used to support the research process, for data coding and synthesis.

Findings

First, by searching electronic sources between the year of 2011–2016, out of a total of 142 identified articles, 94 articles were included according to pre-determined criteria, of which 76 articles were approved after qualitative evaluation. In the second stage, identifying the research themes, a map of the concepts and issues related to each theme was drawn up. The analysis shows that the quality of articles has improved but can be further enhanced using methodological guidelines as well as supporting tools. The research has focused more on the technical aspect, although there is an equal demand for synthesizing of cloud governance concepts.

Originality/value

This is the first tertiary study which presents the main research themes and concepts of cloud SRs in form of thematic maps by using the thematic synthesis and SR methods. This paper also provides some recommendations to improve reviews after evaluating the quality of papers. This study can support reviewers for future SRs in the field and also helps practitioners and managers to have a better understanding of different aspects of cloud computing.

Details

Journal of Enterprise Information Management, vol. 33 no. 1
Type: Research Article
ISSN: 1741-0398

Keywords

Book part
Publication date: 8 November 2019

Anna Koroleva and Alina Dutina

The purpose of this chapter is to describe and analyze the economic advantage of the geographical location of the Republic of Belarus. The current state of the Belarusian…

Abstract

The purpose of this chapter is to describe and analyze the economic advantage of the geographical location of the Republic of Belarus. The current state of the Belarusian logistics system is analyzed in detail in the chapter. Thus effects of each direction of transportations are analyzed and also approaches to assessment of their cost efficiency are formulated. The factors influencing the export of transport services as well as the development of trends in the transport sector of Belarus are defined. The main directions and ways of improvement of logistics in the Republic of Belarus are described.

Details

Modeling Economic Growth in Contemporary Belarus
Type: Book
ISBN: 978-1-83867-695-7

Keywords

Book part
Publication date: 3 June 2021

Antara Bhattacharyya, Dipti Ghosh and Amit Majumder

The contribution of the Indian Automobile industry in the economic growth of the country is significantly high. Besides catering to a large domestic market, the automobile…

Abstract

The contribution of the Indian Automobile industry in the economic growth of the country is significantly high. Besides catering to a large domestic market, the automobile industry in India has also captured market shares in many foreign countries successfully in the last few decades. Not only is it an important export-oriented industry of the nation but also the fourth largest exporter of automobiles in Asia. However, in the recent years (2018–2019), it has faced an unprecedented slump. This chapter captures this fact by calculating the growth of car selling for the four quarters of the period 2018–2019 across the Indian states. It primarily tries to find out whether the variation in income and tax levied on petrol and diesel has an impact on the variation in the car selling across the states for the abovementioned time period. It has been proven from our study that higher income of a state has a positive impact, whereas higher tax on petrol and diesel which varies across the states has a negative impact on car selling. Apart from this, this study then distinctively tries to find out whether there exists any neighborhood impact on growth rate of car selling and different tax rate on petrol and diesel on the basis of Moran's Index. It is witnessed that there exists a high level of spatial autocorrelation among the different states in case of growth of a car selling and tax imposition on diesel as well as on petrol. This fact necessitates some degree of regional orientation in formulating an effective policy to revive the automobile industry on the part of the Government.

Details

Productivity Growth in the Manufacturing Sector
Type: Book
ISBN: 978-1-80071-094-8

Keywords

Article
Publication date: 22 June 2022

Ali Bavik and Mehmet Ali Koseoglu

This study aims to investigate the intellectual structure of leadership research in the hospitality industry through citation, co-citation and heat map analysis.

Abstract

Purpose

This study aims to investigate the intellectual structure of leadership research in the hospitality industry through citation, co-citation and heat map analysis.

Design/methodology/approach

Systematic bibliometric mapping was done using citation and co-citation analysis. This study covered journals from 1985 to 2020.

Findings

After reviewing 172 published articles with 10,276 citations, results identified five main clusters.

Practical implications

Hospitality managers can choose certain qualities (i.e. charisma, individualized consideration) or use servant leadership characteristics (i.e. selflessness) to direct employees toward more discretionary behavior.

Originality/value

Former holistic studies on leadership applied different approaches, such as review studies (i.e. systematic review and meta-analysis) or evaluative studies (e.g. productivity measures). It mainly focused on extending the understanding of different leadership types in tourism and hospitality. Nevertheless, relational studies (e.g. citation analysis, bibliographic analysis) remained untouched.

Details

International Journal of Contemporary Hospitality Management, vol. 34 no. 12
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 1 October 2006

J.H.vH. de Wet

Determining an optimal capital structure for a company is a multi‐facetted problem that has challenged and fascinated academics and practitioners for a long time. This…

2012

Abstract

Determining an optimal capital structure for a company is a multi‐facetted problem that has challenged and fascinated academics and practitioners for a long time. This study investigates capital structures used in different countries and industries and explores the different theories on capital structure that have been put forward to date. A trade‐off model, incorporating taxes and financial distress costs, is applied to determine the optimal capital structure for three companies listed on the JSE South Africa. One of the conclusions drawn from the results of this analysis is that great care needs to be taken in ensuring the reasonableness of the input data and the valuation model. Secondly, significant amounts of value can be unlocked in moving closer to the optimum level of gearing. Lastly, even when one is using a model such as the one illustrated, it may be preferable to try to operate within an acceptable interval rather than to try to attain the absolute optimum capital structure.

Details

Meditari Accountancy Research, vol. 14 no. 2
Type: Research Article
ISSN: 1022-2529

Keywords

Open Access
Article
Publication date: 16 August 2019

Syed Marwan and Mohamed Aslam Haneef

The purpose of this paper is to examine the world’s first social impact bond (SIB) and the lessons that can be learned for the Islamic finance industry to fulfil its true

1982

Abstract

Purpose

The purpose of this paper is to examine the world’s first social impact bond (SIB) and the lessons that can be learned for the Islamic finance industry to fulfil its true objectives.

Design/methodology/approach

The Peterborough SIB was recently announced to be successful in achieving its targeted social and investment outcomes, reducing recidivism by 9 per cent and paying back investors a 3 per cent pa return. The paper compares Peterborough SIB with socially responsible investment (SRI) sukuk in terms of form and substance, and finds that there are various lessons from the Peterborough SIB that can be useful for future development of Islamic financial products.

Findings

Innovative social financial tools such as SIB exemplify the true spirit of risk sharing and social responsibility, which is arguably missing in current practices of the Islamic finance industry. With the growing interest towards SRI strategies and increase in socially motivated investors, such financial tools may not only help the sustainable growth of the Islamic finance industry, but also fill in the gap between its theory and practice.

Practical implications

As such, the paper also proposes a social impact sukuk model which integrates the key aspects learned from Peterborough SIB. This includes prioritising social impact, measurable success indicators, data and management systems, flexible contracts, third sector integration, risk sharing and fostering the culture of innovation.

Originality/value

The findings can offer some practical insights in dealing with the issue of Islamic finance practice being overly concerned with its formal adherence with Islamic legal rules whilst neglecting its true fundamental values.

Details

Islamic Economic Studies, vol. 27 no. 1
Type: Research Article
ISSN: 1319-1616

Keywords

Article
Publication date: 1 October 2010

P. van der Zwan and P. Nel

The Minerals and Petroleum Resources Royalty Act (MPRRA) became effective on 1 March 2010. This legislation may have a significant impact on employment, foreign investment…

Abstract

The Minerals and Petroleum Resources Royalty Act (MPRRA) became effective on 1 March 2010. This legislation may have a significant impact on employment, foreign investment and future exploration in the South African mining industry. This article reports on a critical analysis of the MPRRA prior to its implementation in order to identify aspects that may impact adversely on the South African mining industry and would require further research after the implementation of the MPRRA. Based on the findings, the authors recommend that the impact of the level of royalties levied as well as the mechanism to promote downstream beneficiation be researched to establish whether the legislators ought to reconsider these provisions in the light of their impact on the mining industry.

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