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Artificial Intelligence in Economics and Finance Theories [[electronic resource] /] / by Tankiso Moloi, Tshilidzi Marwala
| Artificial Intelligence in Economics and Finance Theories [[electronic resource] /] / by Tankiso Moloi, Tshilidzi Marwala |
| Autore | Moloi Tankiso |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (X, 125 p. 22 illus., 18 illus. in color.) |
| Disciplina | 330.028563 |
| Collana | Advanced Information and Knowledge Processing |
| Soggetto topico |
Artificial intelligence
Economic theory Computers Artificial Intelligence Economic Theory/Quantitative Economics/Mathematical Methods Information Systems and Communication Service Intel·ligència artificial Teoria econòmica |
| Soggetto genere / forma | Llibres electrònics |
| ISBN | 3-030-42962-8 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction to Artificial Intelligence in Economics and Finance Theories -- The Growth Model -- Comparative Advantage -- The Dual-Sector Model -- Dynamic Inconsistency Theory -- The Philipps Curve -- The Laffer Curve -- Adverse Selection -- Moral Hazard -- Creative Destruction -- The Agency Theory -- The Legitimacy Theory and the Legitimacy Gap -- Synopsis: Artificial Intelligence in Finance and Economics Theories -- Index . |
| Record Nr. | UNISA-996465445103316 |
Moloi Tankiso
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
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Artificial Intelligence in Economics and Finance Theories [[electronic resource] /] / by Tankiso Moloi, Tshilidzi Marwala
| Artificial Intelligence in Economics and Finance Theories [[electronic resource] /] / by Tankiso Moloi, Tshilidzi Marwala |
| Autore | Moloi Tankiso |
| Edizione | [1st ed. 2020.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 |
| Descrizione fisica | 1 online resource (X, 125 p. 22 illus., 18 illus. in color.) |
| Disciplina | 330.028563 |
| Collana | Advanced Information and Knowledge Processing |
| Soggetto topico |
Artificial intelligence
Economic theory Computers Artificial Intelligence Economic Theory/Quantitative Economics/Mathematical Methods Information Systems and Communication Service Intel·ligència artificial Teoria econòmica |
| Soggetto genere / forma | Llibres electrònics |
| ISBN | 3-030-42962-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Introduction to Artificial Intelligence in Economics and Finance Theories -- The Growth Model -- Comparative Advantage -- The Dual-Sector Model -- Dynamic Inconsistency Theory -- The Philipps Curve -- The Laffer Curve -- Adverse Selection -- Moral Hazard -- Creative Destruction -- The Agency Theory -- The Legitimacy Theory and the Legitimacy Gap -- Synopsis: Artificial Intelligence in Finance and Economics Theories -- Index . |
| Record Nr. | UNINA-9910409670303321 |
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Moloi Tankiso
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| Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Digital Transformation in South Africa : Perspectives from an Emerging Economy
| Digital Transformation in South Africa : Perspectives from an Emerging Economy |
| Autore | Moloi Tankiso |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Cham : , : Springer, , 2024 |
| Descrizione fisica | 1 online resource (195 pages) |
| Collana | Professional Practice in Governance and Public Organizations Series |
| ISBN | 3-031-52403-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Preface -- Acknowledgements -- Contents -- A High Level Introduction -- 1 Introduction -- 2 The Case for Digital Transformation in the Developing World -- 3 Demarcation of Chapters -- References -- Digital Transformation in Enterprise Risk Management -- 1 Introduction -- 2 Enterprise Risk Management Versus Traditional Risk Management -- 2.1 Traditional Risk Management (TRM) System -- 2.2 Enterprise Risk Management (ERM) System -- 3 The Enterprise Risk Management Process -- 3.1 COSO ERM Objectives -- 3.2 COSO ERM Dimensions -- 3.3 COSO ERM Components -- 4 Conceptualising the Digitalisation of Enterprise Risk Management -- 5 The Role of Digital Transformation in the Enterprise Risk Management Process -- 6 Key Points -- References -- Digital Transformation in Finance and Banking Sectors -- 1 Introduction -- 2 Overview of the Banking and Financial Sector -- 3 COVID-19 and Digital Transformation Demand in the Banking and Financial Sector -- 4 Importance of Digital Transformation in the Banking and Financial Sector -- 5 How Digital Transformation is Reshaping the Bank and Financial Sector -- 6 Key Technologies Driving Digital Transformation in Banking and Financial Sector -- 7 Key Dimensions of Bank Digital Transformation -- 8 Financial Inclusion and Accessibility Driven by Digital Transformation -- 9 Challenges to the Adoption of Digital Transformation by Banks and other Financial Institutions -- 10 Future Trends and Prospects for Banks and Financial Institutions as they Embrace Digital Transformation -- 11 Key Points -- References -- Digital Transformation in Areas Administered by Traditional Authorities -- 1 Introduction to Traditional Authorities and Digital Transformation -- 2 Understanding Digital Transformation in Traditional Authorities -- 3 Challenges in Digital Transformation in Rural South Africa.
4 Bridging the Digital Divide: Digital Literacy Among Traditional Authorities -- 5 Potential Benefits of Digital Transformation in Traditional Authorities -- 6 Future Perspectives on Digital Transformation in Traditional Areas -- 7 Key Points -- References -- Digital Transformation and the Process Improvements in General Finance Environment: The Good Governance Perspective -- 1 Introduction -- 2 Critical Literature Review on the Interaction of Digital Transformation and Good Governance in Finance -- 3 Digital Strategy and Digital Business Model for Finance Environment -- 4 Digital Maturity Model from the Digital Governance Perspective in the Finance Environment -- 5 The Interaction of Digital Transformation Index and Corporate Governance Index -- 6 Key Points -- Appendix 1: The Comparison of Major Corporate Governance Indexes -- Appendix 2: The Key Variables and Types of Digital Transformation Indexes (DTI) -- References -- References from Internet Pages -- Digital Transformation in Corporate Reputation -- 1 Introduction -- 2 Digital Transformation -- 3 Corporate Reputation -- 4 E-Reputation -- 5 Propositions and Practical Implications -- 6 Key Points -- References -- Lessons on Digital Transformation in the Marketing Environment -- 1 Introduction -- 2 Digital Transformation in Emerging Markets -- 3 Understanding Digital Transformation in the Marketing Environment -- 4 The Concept of Digital Marketing -- 5 Priorities for Digital Transformation in the Marketing Environment -- 5.1 Focus on the Customer "Customer First" and Their Needs -- 5.2 Embrace New Technologies -- 5.3 Build a Strong Digital Culture and Capabilities -- 6 Challenges in Implementing Digital Transformation in Marketing -- 7 Key Steps to Achieve Digital Transformation in Marketing -- 8 Key Points -- References -- Digital Transformation in the Finance and Banking Sector. 1 Introduction -- 2 Customer Experience -- 2.1 Personalisation -- 2.1.1 Personalisation Value in Banking -- 2.1.2 The Advantages of Personalisation -- 2.1.3 Challenges with Personalisation -- 2.2 Omnichannel Experience -- 2.2.1 Relevance of Omnichannel in Banking and Finance -- 2.2.2 The Advantages of Omnichannel Experiences -- 2.2.3 Omnichannel Experiences: Implementation Challenges -- 2.2.4 Banking's Future with Omnichannel -- 3 Simplicity and Usability -- 3.1 The Value of Simplicity and Usability -- 3.2 Advantages of Simple and Usable Digital Platforms -- 4 Security and Trust -- 4.1 Security and Trust: The Dual Challenge -- 4.2 Advantages of Maintaining Security and Trust -- 4.3 Techniques to Strengthen Security and Trust -- 5 Instantaneous Services -- 5.1 Factors That Encourage a Need for Speed -- 5.2 Consequences of Instantaneous Services -- 5.3 Challenges and Things to Think About -- 6 Feedback and Continuous Improvement -- 6.1 The Role of Customers Feedback in Digital Banking -- 6.2 The Need for Constant Improvement -- 6.3 Continuous Improvement and Feedback Are Linked -- 7 Accessibility and Inclusion -- 7.1 Accessibility and Inclusion: How Important Are They? -- 7.2 Strategies to Make Digital Banking More Accessible -- 7.3 Promoting Inclusion in the Ecosystem of Digital Banking -- 8 Transparency -- 8.1 Transparency in Digital Banking: Its Increasing Importance -- 8.2 Transparency in Digital Banking: Different Aspects -- 8.3 Techniques to Increase Transparency in the Digital Transformation -- 8.4 Data-Driven Banking -- 8.5 Utilising Customer Data to Personalise Experience -- 8.6 Fraud Detection and Risk Management -- 8.7 Efficiency in Operations and Cost Reductions -- 8.8 Strategic Decision-Making -- 8.9 Challenges and Consequences -- 8.10 Conclusion -- 8.11 Digital Context -- 8.12 Chatbots and Automated Customer Service. 8.13 Processes for Digital Onboarding and KYC -- 8.14 Trading and Investment Using Algorithms -- 8.15 Digital Wallets and Mobile Banking -- 8.16 Challenges and Potential Future Effects -- 9 Conclusion -- 10 Key Points -- References -- Digital Transformation in the Auditing Environment -- 1 Introduction -- 2 Theoretical Framework -- 3 The External Auditing Process -- 4 Factors Affecting Adoption of DT for the Auditing Engagements -- 5 Adoption of Digital Technologies in Auditing -- 5.1 Examples of Digital Technologies That Could Be Used in Auditing -- 6 The Transformation of Auditing by Digital Technologies -- 7 Implications of Adopting DT on International Audit Standards (ISAs) -- 8 Benefits and Challenges of Employing DT in Auditing -- 8.1 Benefits of Digital Transformation on Auditing -- 8.1.1 Reduced Audit Risk -- 8.1.2 Improved Audit Efficiency -- 8.1.3 Improved Audit Quality -- 8.2 Challenges of Digital Transformation on Auditing -- 8.2.1 Data Insecurity -- 8.2.2 Cost Implications -- 8.2.3 Lack of Skilled Human Capital -- 8.2.4 Standardization of Information and Data -- 9 The Current Status of the Auditing Environment -- 10 Key Points -- References -- Digital Transformation of Corporate Reporting -- 1 Introduction -- 2 Concept of Corporate Reporting -- 3 Objectives of Corporate Reporting -- 3.1 Voluntary Disclosures -- 3.2 Mandatory Disclosures -- 3.3 Corporate Reporting -- 4 Digitisation and Digitalisation -- 5 Digital Corporate Reporting in Practice -- 6 Digital Corporate Reporting and Its Effects -- 7 Key Points -- References -- Digital Transformation by Tax Authorities -- 1 Introduction -- 2 Definition of Key Terms -- 2.1 Tax Administration -- 2.2 Digital Transformation -- 2.3 Tax Administration Authorities -- 3 Critical Success Factors for Digital Transformation by Tax Authorities -- 3.1 A Clear Vision and Strong Leadership. 3.2 Staff Development and Training -- 3.3 Stakeholder Orientation -- 3.4 Security and Reliability of Technologies and Digital Platforms -- 3.5 Creation Collaboration and Partnerships -- 3.6 Culture and Change Management -- 4 Digital Technologies and Digital Transformation of Tax Administration -- 4.1 Electronic Tax Administration Systems -- 4.2 Online Filing of Tax Returns and Payments -- 4.3 Artificial Intelligence -- 4.4 Big Data and Data Analytics -- 4.5 Internet of Things (IoT) -- 4.6 Blockchain -- 5 Benefits of Digital Transformation by Tax Authorities -- 6 Challenges of Digital Transformation by Tax Authorities -- 7 Implications of Digital Transformation by Tax Authorities -- 8 Key Points -- References -- Digital Transformation in the Small Businesses Sector -- 1 Introduction -- 2 Literature Review -- 3 Methodology -- 3.1 Qualitative Research -- 3.1.1 In-Depth Interviews -- 3.1.2 Focus Group Discussions -- 3.1.3 Thematic Analysis -- 3.2 Quantitative Research -- 3.2.1 Survey Design -- 3.2.2 Survey Distribution -- 3.2.3 Data Analysis -- 4 Ethical Considerations -- 5 Findings -- 5.1 Current State of Digital Transformation Adoption -- 5.2 Primary Drivers of Digital Transformation -- 5.2.1 Competitive Pressure -- 5.2.2 Cost Reduction -- 5.2.3 Customer Demand -- 5.3 Barriers to Digital Transformation -- 5.3.1 Financial Constraints -- 5.3.2 Lack of Expertise -- 5.3.3 Resistance to Change -- 5.4 Measuring Success -- 5.4.1 Customer Feedback -- 5.4.2 Increased Website Traffic -- 5.4.3 Conversion Rates -- 5.4.4 Cost Savings -- 5.5 Discussion -- 5.5.1 Digital Transformation: A Necessity for Small Businesses -- 5.5.2 Competitive Pressure as a Motivator -- 5.6 Cost Reduction as a Motivator -- 5.7 Customer Demand as a Motivator -- 5.8 Barriers to Digital Transformation -- 5.9 Financial Constraints as a Barrier -- 5.10 Lack of Expertise as a Barrier. 5.11 Resistance to Change as a Barrier. |
| Record Nr. | UNINA-9910842498703321 |
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Moloi Tankiso
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| Cham : , : Springer, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Enterprise Risk Management in the Fourth Industrial Revolution
| Enterprise Risk Management in the Fourth Industrial Revolution |
| Autore | Moloi Tankiso |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Singapore : , : Palgrave Macmillan, , 2024 |
| Descrizione fisica | 1 online resource (114 pages) |
| Altri autori (Persone) | MarwalaTshilidzi |
| ISBN | 981-9963-07-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Preface -- Acknowledgements -- Contents -- List of Figures -- List of Tables -- 1 Introduction to Enterprise Risk Management in the Fourth Industrial Revolution -- 1.1 Introduction -- 1.2 A Brief Overview of Industrial Revolutions -- 1.3 A Brief Outline of Enterprise Risk Management -- 1.4 Themes of the Book -- 1.5 Points to Ponder -- References -- 2 The Fourth Industrial Revolution -- 2.1 Introduction -- 2.2 Approaches by Leading Nations in the Fourth Industrial Revolutions -- 2.2.1 The People's Republic of China -- 2.2.2 The United States of America -- 2.2.3 Comparisons of the Approaches to the Fourth Industrial by the USA and the PRC -- 2.3 Points to Ponder -- References -- 3 Technologies of the Fourth Industrial Revolution -- 3.1 Introduction -- 3.2 Technologies of the Fourth Industrial Revolution -- 3.2.1 Artificial Intelligence (AI) -- 3.2.2 Machine Learning (ML) -- 3.2.3 Natural Language Processing (NLP) -- 3.2.4 Robotic Process Automation (RPA) -- 3.2.5 Augmented Reality/Simulation -- 3.2.6 Big Data (BD) -- 3.3 Points to Ponder -- References -- 4 The Concept of Enterprise Risk Management -- 4.1 Introduction -- 4.2 Evolution of Enterprise Risk Management -- 4.3 Some of the Definitions of Enterprise Risk Management -- 4.4 Traditional Risk Management vs Enterprise Risk Management -- 4.5 Enterprise Risk Management Frameworks -- 4.5.1 The COSO Enterprise Risk Management Framework -- 4.5.2 The ISO 31000 Framework -- 4.6 Points to Ponder -- References -- 5 Stakeholders in the Enterprise Risk Management Setting -- 5.1 Introduction -- 5.2 Internal Stakeholders -- 5.3 External Stakeholders -- 5.4 Points to Ponder -- References -- 6 Information Processing Steps and New Capabilities in the Enterprise Risk Management Setting -- 6.1 Introduction -- 6.2 Information Processing -- 6.3 Points to Ponder -- References.
7 Enterprise Risk Management in the Fourth Industrial Revolution -- 7.1 Introduction -- 7.2 New Approaches to Enterprise Risk Management in the Fourth Industrial Revolution -- 7.3 Points to Ponder -- 8 The Changing Operating Environment and Potential Role Changes in Enterprise Risk Management in the Fourth Industrial Revolution -- 8.1 Introduction -- 8.2 A Recap of the 4IR Activities Taking Place Across the Globe -- 8.3 Volatility, Uncertainties, Complexity, and Ambiguity -- 8.4 The High- and the Low-Road Scenarios for Enterprises in the Fourth Industrial Revolution -- 8.5 The Expected Changing Roles in the Enterprise Risk Management Function as a Result of Fourth Industrial Revolution Technologies -- 8.6 A Typical Enterprise Risk Management Structure in the Fourth Industrial Revolution -- 8.7 Points to Ponder -- References -- 9 Synopsis of the Enterprise Risk Management in the Fourth Industrial Revolution -- 9.1 A Recap of Discussions in Chapter 2 -- 9.2 A Recap of Discussions in Chapter 3 -- 9.3 A Recap of Discussions in Chapter 4 -- 9.4 A Recap of Discussions in Chapter 5 -- 9.5 A Recap of Discussions in Chapter 6 -- 9.6 A Recap of Discussions in Chapter 7 -- 9.7 A Recap of Discussions in Chapter 8 -- 9.8 Final Analysis and Conclusion -- 9.9 Summary of Points to Ponder on Enterprise Risk Management in the Fourth Industrial Revolution -- Index. |
| Record Nr. | UNINA-9910768180403321 |
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Moloi Tankiso
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| Singapore : , : Palgrave Macmillan, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Towards Digitally Transforming Accounting and Business Processes : Proceedings of the International Conference of Accounting and Business ICAB, Johannesburg 2023
| Towards Digitally Transforming Accounting and Business Processes : Proceedings of the International Conference of Accounting and Business ICAB, Johannesburg 2023 |
| Autore | Moloi Tankiso |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing AG, , 2024 |
| Descrizione fisica | 1 online resource (861 pages) |
| Altri autori (Persone) | GeorgeBabu |
| Collana | Springer Proceedings in Business and Economics Series |
| ISBN | 3-031-46177-0 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Intro -- Letter from the Editorial Team -- Peer Review Statement -- International Steering Committee -- List of Reviewers -- Contribution of Individual Universities in these Proceedings -- Acknowledgement -- Contents -- The Impact of Impression Management Using Minimal Narrative Disclosures in Integrated Reports on the Performance of the top 10... -- 1 Introduction -- 2 Prior Literature and Theoretical Framework -- 3 Methodology -- 3.1 Research Instrument and Data Analysis -- 3.2 Hypotheses: Hp1 and Hp3 -- 3.3 Hypothesis: Hp2 -- 3.4 Data Collection -- 3.5 Population and Sample -- 4 Findings -- 4.1 Disclosure Index Score Results and Key Informational Characteristics of Non-disclosure -- 4.2 Hp1 and Hp3 -- 4.2.1 Hp1 -- 4.2.2 Hp3 -- 4.2.3 Hp2 -- 5 Conclusion -- References -- The Role of Tax Transparency Reporting in Corporate Governance and Social Responsibility Reporting -- 1 Introduction -- 2 Literature Review -- 2.1 Theories -- 2.1.1 Legitimacy Theory -- 2.1.2 Agency Theory -- 2.1.3 Stakeholder Theory -- 2.1.4 Institutional Theory -- 2.2 Corporate Governance -- 2.3 Corporate Social Responsibility (CSR) -- 2.4 Overview of Tax Transparency Initiatives -- 2.4.1 Extractive Industry Transparency Initiatives (EITI) -- 2.4.2 Dodd-Frank Act -- 2.4.3 Base Erosion and Profit Shifting (BEPS) -- 2.4.4 EU Directives on Accounting and Transparency -- 2.4.5 Country-by-Country Reporting (CbCR) -- 2.4.6 Other Initiatives -- 3 Methodology -- 4 Discussion and Conclusion -- References -- The Role of the Peer Mentorship Programme in Enabling Students to Be Resilient During and Post the Covid-19 Pandemic -- 1 Introduction -- 2 Research Purpose and Objectives -- 3 Theoretical Framework -- 4 Literature Review -- 4.1 Peer Mentorship -- 4.2 Resilience -- 5 Design and Methods -- 5.1 Participants -- 5.2 Procedure -- 5.3 Tools (Measures).
5.4 The Brief Resilience Scale (BRS) -- 5.5 Statical Analysis -- 6 Discussion -- 7 Conclusion -- References -- Comparative Analysis of Moving Average and Bollinger Bands as an Investment Strategy in a Select Crypto Asset -- 1 Introduction -- 2 Overview of the Blockchain Technology and Crypto Assets -- 2.1 Blockchain 1.0: Bitcoin -- 2.2 Blockchain 2.0: Ethereum -- 2.3 Blockchain 3.0: Digital Society -- 2.4 Dapps -- 2.5 Nexo -- 3 Literature Review -- 3.1 Theoretical Literature -- 3.2 Empirical Literature -- 4 Research Methodology -- 4.1 Limitations of the Research -- 5 Results and Discussion -- 6 Conclusions -- References -- IT Service Management Best Practices in Insurance Industries -- 1 Introduction -- 1.1 Research Problem -- 1.2 Research Objectives -- 2 Literature Review -- 2.1 History of ITSM -- 2.2 ITSM Definition -- 2.3 ITSM Processes -- 2.4 ITSM Benefits -- 2.5 ITSM Importance -- 2.6 ITSM Governance -- 2.7 ITSM Challenges -- 2.8 ITSM Frameworks -- 2.9 South African Insurance Industry -- 3 Methodology -- 4 Presentation of the Findings -- 5 Discussion of the Findings -- 5.1 First Research Objective -- 5.2 Second Research Objective -- 5.3 Third Research Objective -- 5.4 Fourth Research Objective -- 6 Conclusion -- References -- Impact of Agricultural Credit on Technical Efficiency and Technological Gap Ratio Among Coffee Farmers in Kenya -- 1 Introduction -- 2 Theoretical Framework -- 2.1 Empirical Review -- 2.2 Theoretical Basis of Efficiency Estimation -- 2.2.1 Data Envelopment Analysis -- 2.2.2 Meta-frontier Analysis -- 2.3 Regression Analysis of Determinants of Efficiency -- 3 Methodology -- 3.1 Study Area and Data Sources -- 3.2 Population and Sample -- 3.3 Smallholder Coffee Farmer Characteristics -- 4 Results and Discussion -- 4.1 Hypothesis Testing for Technical and Scale Efficiency. 4.2 Pooled and Regional Meta-Frontiers for Participating and Non-Participating Farmers in the Credit Program -- 4.3 Results for Determinants of TE -- 5 Conclusion and Recommendations -- References -- Revenue Disclosure Practices of Companies Within the Construction and Telecommunications Industries: Significant Judgements an... -- 1 Introduction -- 2 Research Objective and Contribution -- 3 Literature Review -- 3.1 Development of IFRS 15 -- 3.2 Impact of IFRS 15 -- 3.3 Impact of IFRS 15 on Companies Within the Telecommunications Industry -- 3.4 Impact of IFRS 15 on Companies Within the Construction Industry -- 3.5 Results from Monitoring Review Processes -- 4 Methodology -- 4.1 Paradigm and Research Method -- 4.2 Population Selected -- 4.3 Data Used in This Study -- 4.4 Content Analysis -- 5 Findings -- 5.1 Performance Obligations Satisfied Over Time (IFRS 15.124) -- 5.2 Performance Obligations Satisfied at a Point in Time (IFRS 15.125) -- 5.3 Judgements Relating to the Transaction Price (IFRS 15.126) -- 5.4 IFRS 15.126(a) -- 5.5 IFRS 15.126(b) -- 5.6 IFRS 15.126(c) -- 5.7 IFRS 15.126(d) -- 5.8 Judgements Relating to the Costs Incurred to Obtain or Fulfil a Contract (IFRS 15.127) -- 6 Conclusion -- References -- How Will the Suggested Funding Methods of the South African National Health Insurance Potentially Affect the Individual Taxpay... -- 1 Introduction -- 1.1 Background -- 1.2 Overview of South African NHI -- 1.3 Constitutional Right -- 1.4 Proposed Funding Methods -- 2 Literature Review -- 2.1 Research Question and Research Objectives -- 3 Methodology -- 3.1 Research Design -- 3.2 Trustworthiness -- 3.3 Ethical Consideration -- 3.4 Part A: Documentary Analysis -- 3.4.1 Introduction -- 3.4.2 Qualitative Analysis -- Value-Added Tax -- Implications of VAT Increase -- 3.5 Part B: Scenario-based Approach -- 3.5.1 Introduction. 3.5.2 Introduction of NHI in Payroll Tax -- 4 Conclusion and Recommendations -- 5 Limitations -- References -- A Systematic Literature Review on the Impact of Cybersecurity Threats on Corporate Governance During the Covid-19 Era -- 1 Introduction -- 1.1 Objectives of the Study -- 2 Methodology -- 2.1 Keywords and Terms Identification -- 2.2 Inclusion and Exclusion Criteria -- 2.3 Data Sources and Search Strategy -- 3 Result and Discussion -- 4 Cybersecurity Concerns Faced by Companies During the Covid-19 Pandemic -- 4.1 Financial Institutions -- 4.1.1 Healthcare and Research Institutions -- 4.2 Government Institutions -- 5 Cybersecurity´s Impact on the Threats Posed by the Covid-19 Pandemic -- 5.1 Malware Cyber Attacks -- 5.1.1 Business e-mail Compromise Threat -- 5.1.2 Ransomware Cyber-Attacks and Threats -- 5.1.3 Impersonating Websites -- 5.1.4 Mobile Threats and Browsing Applications -- 5.2 Ways for Mitigating the Threat That Cybersecurity Poses -- 6 Conclusions and Recommendations -- References -- The Use of Business Bootstrapping as a Tool for Improving the Performance of SMMEs in Incubators in South Africa -- 1 Introduction -- 2 Literature -- 2.1 SMME´s Role in the South African Economy -- 2.2 Role of the South African Government on SMMEs -- 2.2.1 Government Agencies -- 2.3 SMME Challenges -- 2.3.1 Inadequate Finance -- 2.3.2 Business Skills Deficiency -- Record Management Deficiency -- Marketing Strategy -- Risk Management -- 2.4 Skills to Improve Business Performance -- 2.4.1 Performance -- 3 Methodology -- 3.1 Research Philosophy and Design -- 3.2 Target Population, Sampling and Research Instruments -- 3.3 Concurrent Data Analysis -- 3.3.1 Qualitative Analysis -- 3.3.2 Quantitative Analysis -- 3.4 Validity -- 3.5 Reliability -- 3.6 Ethics Considerations -- 4 Findings -- 4.1 Qualitative Data -- 4.1.1 Presentation of Qualitative Data. 4.2 Quantitative Data -- 4.2.1 Reliability of Questionnaires Instrument -- 4.2.2 Correlations Analysis -- 4.2.3 Factor Analysis -- 4.2.4 Kaiser-Meyer-Olkin -- 4.2.5 Regression Analysis -- 5 Discussions -- 5.1 Qualitative Analysis -- 5.2 Quantitative Analysis -- 5.2.1 Identified Contributory Forces That Contribute Towards the Failure of SMMEs -- 5.2.2 Identified Business Skills That Are Significant Towards the Survival of SMMEs -- 5.2.3 Influence of Business Skills on Business Competitiveness of SMMEs -- 6 Conclusion -- 7 Recommendations -- 7.1 Bookkeeping -- 7.2 Business Strategy -- 8 Limitations -- 9 Recommendations for Future Studies -- References -- Solar Photovoltaic Panels Tax Rebate: Is the Tax Rebate the Right Tax Incentive Choice for South Africa? -- 1 Introduction -- 1.1 Background -- 1.2 Problem and Rationale for the Study -- 1.3 Research Objective -- 1.4 Contribution of This Study -- 2 Research Methodology -- 3 Energy Incentives Contained in the 2023 Budget Proposals -- 3.1 Individuals: New Rooftop Solar Tax Incentive -- 3.1.1 Scope -- 3.1.2 Implication -- 3.1.3 Claw-back -- 3.2 Limitation of the Study -- 3.3 Authors´ Comments -- 4 Literature Review -- 4.1 Income Tax: Tax Rebates and Credits -- 4.1.1 Advantages -- 4.1.2 Disadvantages -- 4.1.3 Tax Fairness -- 4.2 Income Tax: Tax Allowances -- 4.2.1 Advantages -- 4.2.2 Disadvantages -- 4.2.3 Fairness -- 4.3 VAT: Zero Rating -- 4.3.1 Advantages -- 4.3.2 Disadvantages -- 4.3.3 Fairness -- 5 Conclusion -- References -- Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model ... -- 1 Introduction -- 2 Literature Review -- 3 Research Methodology -- 3.1 Why the Technology Acceptance Model (2) Was Considered -- 4 Findings and Discussions -- 4.1 Benefits of Artificial Intelligence Adoption in the Accounting Profession. 4.2 Challenges of Artificial Intelligence Adoption in the Accounting Profession. |
| Record Nr. | UNINA-9910800113603321 |
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Moloi Tankiso
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| Cham : , : Springer International Publishing AG, , 2024 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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