November 2012
Trading stock: Implications of the capital gains tax provisions
It has long been understood that the intention influencing the acquisition of an asset is decisive in deciding on whether the proceeds on sale are of a capital or of a revenue nature, unless there was a change of intention on behalf of a taxpayer. That change of intention has been catered for in the capital gains tax (CGT) legislation as a change of use. There is a correlation between the concepts in that by...
November 2012
Mediating role of employee’s behavior to build customer loyalty through customer satisfaction
This article basically examines such particular areas of customer satisfaction that create customer loyalty. There are so many questions that have been answered in this article like what are customer loyalty, how it is generated, if it is generated through satisfaction of the customers then how this satisfaction is created. Once if both satisfaction and loyalty is created then is there any third element which...
November 2012
Implementation of strategic principles in cost management: Control of cost variations through statistical studies
The knowledge about costs and their evolution represent an essential element in decision process. The priority given to the cost analysis in the decision process can be explained through the fact that often the main factor is the financial implication of the selected decision made by the manager. The management of a company can find in the cost information an important instrument for adjustment, orientation...
November 2012
A hybrid fuzzy multiple criteria decision making (MCDM) approach to combination of materials selection
The selection of the appropriate combination of materials for a manufacturing company is one of the important points to achieving high competitiveness in the market. Besides, an appropriate choice of materials is very important as it helps to reach optimum production rate and efficiency. Today’s market offers many more choices for materials alternatives. There are also many factors one should consider...
November 2012
Implementation of information technology (IT) governance through IT strategic planning
Information technology (IT) governance is identified as an organizational skill of great importance to the strategic alignment and delivery of value through information technology (IT). Implementing IT governance, however, is a challenge to organizations. This paper aims to demonstrate the application of a method of information technology strategic planning (ITSP) for implementation of IT governance....
November 2012
The effects of brand experience and service quality on repurchase intention: The role of brand relationship quality
The objective of this paper is to investigate the effects of brand experience and service quality on repurchase intention with the role of brand relationship quality. The study was conducted on 258 respondents and research results are analyzed by using structural equation modeling. As a result of this study, brand experiences, satisfaction, and trust have positively effects on repurchase intention for a...
November 2012
The influence of service-dominant orientation of small firms on its growth
Managers of small firms who adopted Service Dominant (S-D) logic will orient and align their businesses with this strategy. S-D orientation can be beneficial for small firms because it postulate value co-creation with its customers through cooperation.For that reason, we hypothesize, that S-D orientation of small firms will positively influence its growth. The...
November 2012
Sustainability of rural business through aggregation of value sector of berries
The lack of sustainability of many rural enterprises has caused a shift from the rural producer that has increasingly used management tools in their activity. Adding value is presented as an interesting strategy for farmers to increase profitability and reach new markets. This strategy can be implemented through the classification of products according to an established norm, use of appropriate packaging,...
November 2012
Managerial leadership and interactional justice perceptions: An exploratory study
The study explores the impact of leadership behavior in stimulating the perceptions of interactional justice. The behavioral elements of a leader’s personality, such as integrity, consistency, communication and concern for others are studied for their influence upon the perceptions of interactional justice amongst the subordinates. Research conducted in the banking and telecom sectors of Pakistan, with...
November 2012
A comparative study of activity-based costing system and the traditional system: A case study of Refah Bank
The goal of the present research is to study the activity-based costing system and the traditional system based on the volume comparatively in order to calculate the cost of the deposits in Refah Bank in Iran. Thus, first the deposit costs were calculated by using the volume based costing and then activity-based costing system was used to calculate the cost of deposits. In this research, the data from the...
November 2012
A 21st Century framework for quality management
Emerging trends such as globalisation, customer power and sophistication, social responsibility and environmental sustainability consciousness are creating new business challenges and market demands for organisations. In order for the business world to realise growth and sustainable success in this environment, many organisations changed the strategy they followed in the last three decades. The new strategies...
November 2012
Emerging evidence of global economic crisis in South African peoples’ lives and possible policy responses
The global economic crisis has a direct impact on the welfare of the lives of South Africans. The global economic crisis of 2007/2008/2009 is no exception, and the magnitude of these impacts depend on the length of the crisis, the pace of recovery and the socio-economic programs in place at country level. This paper aims to measure the effects of the global recession on the well-being of South African...
November 2012
Non-oil exports and employment in Iran during 1980 to 2009
Economic goals, such as efforts to optimize resource allocation, offset of income distribution and economic growth are very important for all nations. According to economic plans in Iran, Gross National Product (GNP) should increase at least 8%.One of the important factors for obtaining this essential goal (economic...
November 2012
A stochastic frontier analysis of firm efficiency in China
This paper uses stochastic frontier analysis (SFA) to examine whether and to what extent ownership structure and corporate governance affect firm efficiency in a sample of 744 publicly listed manufacturing firms in China during 1999 and 2006. The paper finds that firm efficiency decreases with state ownership of shares while increases with public and employee share ownership. In addition, the relationship...
November 2012
Estimation of India’s export demand function: The bound test approach
India has been witnessing a rapid growth in exports and gross domestic product (GDP). The paper intends to estimate India’s export demand function using bound test approach to cointegration developed by Pesaran et al. (2001) and examines the causal relationship among the variables applying vector error correction model (VECM) model of Granger causality. test using annual time series data for the period...
November 2012
Challenges of alumni associations at universities: Income from alumni (donations and bequests) at South African universities
This paper investigates challenges of alumni associations at Traditional South African Universities, particularly the role of alumni associations as an alternative income for universities. Main aims of an alumni association are to create a desire among ex-students to identify themselves with their university; to generate and sustain interest and participation in the affairs of their alma mater; to contribute...
November 2012
Analyzing key influence factors of city logistics development using the fuzzy decision making trial and evaluation laboratory (DEMATEL) method
As the urban sprawl, the influence of city logistics on economy, society and environment is more and more remarkable, so city logistics receives increasingly attention recently. Since the city logistics system is a complex system affected by many factors, and these factors affect each other, it is difficult to improve all the influence factors at the same time to enhance the performance of city...
November 2012
A study on attributes influencing the purchasing behaviour of apparel consumers in organized outlets
The purpose of this study is to identify the purchasing drivers of apparel consumer in apparel product categories, in the context of the evolving organized retail industry in India. The paper attempts to correlate the distinct store features as perceived by respondents with the true motivations of various consumers in purchasing and patronising of organized outlets. In the process it provides insight of...
November 2012
Monetary value, current roles, marketing options, and farmer concerns of communal Nguni cattle in the Eastern Cape Province, South Africa
The study determined differences between village-owned and group-owned cattle enterprises on monetary value, Nguni cattle functions, marketing options, perceptions and concerns of Nguni cattle farmers. Questionnaires were administered to 22 village-owned and 19 group-owned enterprises. The χ2-tests were computed to determine associations between enterprise type, farmer characteristics, functions of...
November 2012
Do auction formats matter in eBay auctions?
The proliferation of Internet auction elicits many interesting research questions for researchers engaging in this area. This study applies the empirical model to test whether the prices generated from different auction formats in eBay are equivalent. The daily observations in each format from eBay auctions are employed, and the empirical findings give rise to an important implication for internet auctions....
November 2012
South African informal businesses sustainability in the Cape Town Central Business District: The power of internal financial controls
Small medium and micro enterprises (SMMEs) are key players in the informal sector which contributes substantially to the development of the economy of South Africa. These firms also play an imperative role in promotion of entrepreneurial survival and entrepreneurial sustainability in a demanding and competitive informal sector. This paper provides insight, as to what extent SMMEs make use of internal...
November 2012
Challenges of housing delivery in South Africa: Lessons learnt from jurisprudence
This article deals with the lessons to be learned from the Grootboom’s judgment, twelve years after the judgment, which declared the State’s housing policy to be unreasonable and thus invalid, was delivered by the Constitutional Court. It also deals with the right of everyone to have access to adequate housing, children’s rights to basic shelter, and prisoners’ rights to adequate...
November 2012
Service quality at selected hotels in Pretoria, South Africa
In today’s volatile business environment, hotels are competing for a larger share in the market and customer-driven quality management is becoming the preferred method for improving their performance. To ensure success, a hotel needs to measure the quality of service it renders to its guests in order to identify areas that may require improvement. This fact prompted the researcher to apply the...
November 2012
Perspective on bank-client cooperation: A survey of selected commercial banks in Uganda
The ineffective communication channels, mistrust and uncommitted tendencies between banks and its clients continue to exist as evidenced by the continuous increase in the number of dormant account holders. Customers’ switch from one bank to another and decline in customers’ profile has persisted thereby affecting Bank-client cooperation. The purpose of the paper is to examine the relationship...
November 2012
Relationship between behavior of contractors in tenders and attributes of firms
In this study, the tender strategies of companies who are doing different types of projects (such as, utilities, housing, and transportation) in the construction sector are investigated through a survey. The effects of 22 criteria on the procurement strategies of these companies are evaluated statistically. According to the analysis of responses, the type of job was found to be the most effective criteria on...
November 2012
Challenges and risks faced by the working women in government organizations: An insight from asian countries
This research is conducted to explore the challenges and risks faced by the working women in government organizations of northern areas (Gilgit-Baltistan Pakistan). For this purpose, a sample of 50 working women was taken from government organization, from Gilgit city. The age group of selected sample ranged between 20 and 49 years. The qualification of the respondents was usually under-graduate and graduate,...
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