Untersucht wird die ökonomische Notwendigkeit und Begründbarkeit einer externen Umweltberichterstattung der Unternehmen und die an diese aus ökonomischer Sicht vor dem Hintergrund der notwendigkeitsbezogenen Betrachtungen ggf. zu stellenden Anforderungskriterien. Schwerpunkte bilden dabei -...

The release of ISO 14001 in 1996, the international standard for environment, has resulted in an increased significance and acceptance of Environmental Management System (EMS) across various industrial sectors, the construction industry being one of them. There is increasing interest amongst...

ENGLISH ABSTRACT: The increase in globalisation and integration of world financial markets has seen a significantenhancement in the amount in foreign investments. This coupled with the downfall of theapartheid regime has given rise to an opportunity for companies to diversify their investment...

ENGLISH ABSTRACT:The determinants of capital structure form an important part of the finance profession.Contemporary capital structure theory began in 1958 when Modigliani and Millerindicated that in a perfect capital market, the value of a firm is not influenced by itscapital structure....

ENGLISH ABSTRACT: The objective of almost all firms should be to maximise the wealth of shareholders.To achieve this goal, firms should use an optimal combination of debt and equity,which will consequently result in the lowest weighted average cost of capital. Firmstherefore need to determine...

ENGLISH ABSTRACT: The turbulent and rapidly changing world, including South Africa, has created a societycraving for speed and action. Future leaders, therefore, face incredible pressures todeliver immediate results, to do more with less and to manage an ever-increasingpersonal workload. The...

The objective of this study is to provide a new approach to assessing fund management and to establish whether there is empirical support for this approach. The new approach will improve investors’ decision making with respect to the management and investment of their assets. We construct...

ENGLISH ABSTRACT:Against the background of the challenge marketers face in influencingconsumer perceptions of brands, this study attempts to assess the effect ofthe senses on the perception of a brand. Perception is the way in whichconsumers interpret the world around them, with the senses as...

ENGLISH ABSTRACT: This study focuses on banking book interest rate risk management, more specifically shortterminterest rate risk management problems. This type of risk is induced by the inflationtargeting policy of the South African Reserve Bank. As a result, inflation leads to an...

ENGLISH ABSTRACT:Marketing literature has revealed that sponsorship is a key marketing communication tool used to break through promotional clutter. Sponsorship is a means by which marketing managers are able to transfer knowledge about organisational offerings to consumers and communicate how...