scholarly journals The internationalisation of SMEs in South Africa: export capacity, capability and commitment

2015 ◽  
Vol 8 (2) ◽  
pp. 567-583
Author(s):  
Zuko April ◽  
Colin Reddy
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
Experiential Learning ◽  
Developing Country ◽  
Learning Process ◽  
Process Model ◽  
Export Market

The difficulties of exporting require immense commitment on the part of owner-managers of SMEs. This article sought to investigate how the commitment of owner-managers to the export market influences the export capacity of SMEs in a developing country context such as South Africa. It found that export commitment influences export capacity indirectly by means of the SME’s export capabilities and confirms the importance of an experiential learning process in the case of SME exporters within developing countries. The article emphasises the importance of the SME owner-manager’s commitment to set upon the often difficult and energy sapping experiential learning process for developing export capacity. Up to now, much of the literature on SME internationalisation from developing countries addresses what factors contribute towards their internationalisation but not how they internationalise. We have integrated three concepts in the internationalisation literature - export commitment, export capability and export capacity - into a process model on how export capacity develops among SMEs.

scholarly journals Noise, screaming and shouting: Classroom acoustics and teachers’ perceptions of their voice in a developing country

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Dhanashree Pillay ◽  
Bianca L. Vieira
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
Developing Country ◽  
Noise Exposure ◽  
Traffic Noise ◽  
Physical Symptoms ◽  
Acoustic Properties ◽  
Building Structures ◽  
Classroom Acoustics ◽  
Teachers Perceptions

Background: The vocal demand on teachers may predispose them to vocal difficulties. This concern is exacerbated by unfavourable classroom acoustics and a large number of learners in a classroom in developing countries such as South Africa. There is a dearth of classroom acoustic protocols in South Africa, which intensifies the effect of noise on teachers as well as learners.Aims: The aims of this study were to determine the acoustic properties within the teaching environments and to fix the foundation-phase teachers’ perceptions of their voice.Setting: The study was conducted in Foundation Phase classrooms in South Africa.Methods: A classroom acoustical screening survey was utilised to conduct classroom observations. A voice handicap questionnaire was used to determine teachers’ perceptions.Results: There were two sample groups: ten schools with 31 foundation-phase classrooms and 31 teachers. Teachers perceived that their voices are affected by occupational demands, with predominantly physical symptoms being reported. Excessive background noise levels were evident in all classrooms. Air traffic noise and noise from adjoining classrooms were the main contributors.Conclusions: The need for classroom acoustic specifications and design of classrooms are essential as both teachers and learners experience the effects of noise exposure. The implementation of noise reduction in classrooms has the potential to improve the performance of teachers and learners. In a developing country, schools are unique institutions in terms of structure, and therefore additional research is required to determine what building structures may be beneficial for future school buildings. The findings could assist developing countries in the formulation of polices that align with the best practices for acoustically suitable educational settings that benefit both teachers and learners.

scholarly journals Financial accounting and reporting in developing countries: A South African perspective

1999 ◽  
Vol 2 (2) ◽  
pp. 222-239 ◽  
Author(s):  
Johan Oberholster
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
South African ◽  
Developing Country ◽  
Financial Reporting ◽  
Financial Statements ◽  
Financial Accounting ◽  
Accounting System ◽  
Social Fabric ◽  
African Perspective

South Africa is currently going through major changes in political, social and other arenas. It is therefore appropriate to consider the effect of these developments on financial reporting in a changing environment. This paper explores the origins of the current South African accounting system, given its status as a developing country, and endeavours to show that financial reporting needs to be amended to reflect the changing face of the South Africa's social fabric, its status as a developing country, as well as the emergence of new users of financial statements. Certain recommendations are made to address these issues.

scholarly journals The Permanent Establishment Concept In Double Tax Agreements Between Developed And Developing Countries: Canada/South Africa As A Case In Point

2014 ◽  
Vol 13 (3) ◽  
pp. 539
Author(s):  
Lee-Ann Steenkamp
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
Foreign Direct Investment ◽  
Developing Country ◽  
Direct Investment ◽  
Tax Avoidance ◽  
Tax Treaties ◽  
Permanent Establishment ◽  
Business Income

In this era of globalisation, developing countries have resorted to double tax agreements in order to attract foreign direct investment. The extent to which a countrys tax treaty policy favours developing countries or not depends upon the extent to which the country is prepared to adopt provisions from the UN model tax convention as opposed to the OECD model. Developing countries in particular should carefully consider the design of their tax treaties so as to effectively combat tax avoidance, without sacrificing foreign direct investment. To this end, the Canada/South Africa tax treaty is compared and contrasted with these two models. The concept of permanent establishment is reviewed in this context. It was found that the Canada/South Africa tax treaty is overwhelmingly based on the OECD model. This could indicate that South Africa has a deliberate tax treaty policy of ceding taxing rights to other countries. Thus, developing countries are seemingly unable or unwilling to make use of the UN model so as to retain greater source taxation. A number of recommendations are made to broaden the scope for the source taxation of business income in the developing country.

scholarly journals The underwriting process of property insurance in South Africa

2010 ◽  
Vol 7 (4) ◽  
pp. 303-310
Author(s):  
Laura Rossouw ◽  
Frederik J. Mostert ◽  
Jan Hendrik Mostert
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
Empirical Study ◽  
Developing Country ◽  
Emerging Economy ◽  
Risk Profile ◽  
Short Term ◽  
Property Insurance ◽  
Insurance Contracts ◽  
Term Insurance

Various underwriting factors pertaining to the owner of the property, the characteristics of the assets which are considered, and the risks involved with the property concerned should be evaluated by short-term insurers when underwriting property insurance. Two stipulations of insurance contracts can be employed to incorporate the underwriting factors, viz. the adjustment of the premium level due to a change in the risk profile, as well as the requirement of an excess (or deductible) when a claim is made. The most important problem areas experienced when underwriting property insurance receive the necessary attention, as well as the possible solutions to solve the intricate situations. As South Africa is a developing country with an emerging economy, the conclusions of the empirical study may serve as an illustration to short-term insurance industries in other developing countries.

scholarly journals Doing research in a developing country: The challenges and opportunities

2003 ◽  
Vol 25 (6) ◽  
pp. 31-33
Author(s):  
Colleen Flanagan
Keyword(s):  
South Africa ◽  
Developing Countries ◽  
Developing Country ◽  
Public Life ◽  
Scientific Research ◽  
Western Countries ◽  
Challenges And Opportunities

What is it like doing scientific research in a developing country? Although each developing country has its own characteristics and peculiarities, I can only tell you about my own country, South Africa. The most marked feature of developing countries is a considerably smaller economy than in most Western countries. This results in much less money, in every aspect of public life.

scholarly journals Business competition: Does it contribute to the SMME development?

2016 ◽  
Vol 13 (4) ◽  
pp. 431-440
Author(s):  
Michael Colin Cant
Keyword(s):  
South Africa ◽  
Experiential Learning ◽  
Developing Country ◽  
Real World ◽  
Community Involvement ◽  
Business Plan ◽  
Learning Tool ◽  
The Real ◽  
Powerful Learning ◽  
Actual Participation

Business Plan Competitions are a powerful learning tool that can stimulate creativity but more importantly, prepares participants for the real world of entrepreneurship (Desplaces et al., 2008:926). It can be argued that such competitions reflect the imperative elements of any successful entrepreneurship program by fostering experiential learning, networking, mentoring, partnership with entrepreneurship organisations and community involvement (Desplaces et al., 2008:926). Globally, there has been an enormous growth in encouraging entrepreneurship and innovation as a means to foster economic health (Russell et al., 2008:123). As this is not the only concern within nations, these Business Plan Competitions are seen to provide a platform for emerging entrepreneurs to learn through actual participation. South Africa, as a developing country, has embraced this platform and has developed its own competitions. These competitions vary from industry to industry, and all have dissimilar aims and objectives. The stated Business Plan Competition was meant to provide a platform from which aspiring entrepreneurs could receive exposure for their business ideas and developing entities. The investigation found that 59.2% of respondents had already started their businesses and 40.8% had not yet started their business. On both fronts, the competition would prove to be beneficial and the exposure worthwhile in nature. It was found that 10.7% of respondents started their businesses after the Business Plan Competition, and if this percentage were to be projected to the entire entree population, it can be estimated that 556 individuals were enabled to start their business. If the competition were to be repeated it is imperative that annual evaluation be conducted based on the objectives and aims set out by the host organisation for the Business Plan Competition itself. From the research results obtained, suggestions were derived indicating where the competition can be improved upon.

Developing Country Applications of Molecular Farming: Case Studies in South Africa and Argentina

2013 ◽  
Vol 19 (31) ◽  
pp. 5612-5621 ◽  
Author(s):  
Edward Rybicki ◽  
Inga Hitzeroth ◽  
Ann Meyers ◽  
Maria Santos ◽  
Andres Wigdorovitz
Keyword(s):  
South Africa ◽  
Case Studies ◽  
Developing Country ◽  
Molecular Farming

Maximizing Utility vis-à-vis Developing Countries

2018 ◽  
Author(s):  
Sarah Blodgett Bermeo
Keyword(s):  
Developing Countries ◽  
Developing Country ◽  
Formal Model ◽  
Policy Goals ◽  
The Government ◽  
Development Outcomes

This chapter develops a formal model of targeted development. It starts from the assumption that governments in industrialized states seek to maximize their own utility in interactions with developing countries. Development concerns compete with other policy goals for scarce government resources. The level of development resources an industrialized country government targets to a particular developing country depends on the weight the government places on development in that country as well as the efficiency of the country in turning resources into development outcomes that the industrialized state values. One of the key insights of the model is that, as governments work to maximize the utility gained per dollar (or euro, yen, etc.) spent, development motives will influence policy in multiple issue areas. The chapter also draws out implications of the theory for each of the issue areas examined in the empirical chapters.

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