Category - Yolande SMIT

Independent Researcher

Mogamat Riyaadh BARNES Corne Truter VAN NIEKERK Ayesha GOOL William-John GROENER Tracy LEE Zubair MOOLA Juan-Pierré BRUWER Yolandé SMIT

The Potential Influence of Value Added Tax Law Amendments on the Existence of E-Service Providing SMMEs in South Africa

In South Africa, almost all existing businesses are regarded as Small Medium and Micro Enterprises (SMMEs). Through legislation, the South African government has identified SMMEs as the best enablers to help with the achievement of certain core socio-economic objectives; particularly the creation of jobs and reduction of poverty levels. According to previous research studies these business entities are not achieving the latter socio-economic objectives; mainly as a result of their weak existence rate – up to 80% of these business entities fail within their first three years of existence. The latter is believed to stem from the realisation of economic factors – a major economic factor which adversely influences South African SMMEs is that of taxation. Over the years, more South African SMMEs have started to make use of the internet to conduct their respective business, which spurred the national government to make amendments to existing Value Added Tax (VAT) Laws by levying taxation on...

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Samantha PRINSLOO Candice WALKER Lise BOTHA Juan-Pierré BRUWER Yolande SMIT

The Influence of Combined Assurance Initiatives on the Efficiency of Risk Management in Retail Small and Very Small Enterprises in Bellville, South Africa

According to the South African Small Business Act No. 102 of 1996 Small Medium and Micro Enterprises (SMMEs) are regarded as separate small business entities owned by one or more owners; operating in various sectors of the national economy. SMMEs play a significant role in contributing to the South African economy, particularly by means of providing employment opportunities and assisting in the equal distribution of wealth. Albeit the latter prior research reveals that 80% of SMMEs do not survive beyond their first five years of existence. Plausible reasons for the latter include the influence of micro-economic factors and macro-economic factors; resulting in direct, inevitable risks being placed on the overall existence of SMMEs. In order to identify and manage these risks, SMMEs need to make use of adequate risk management strategies. More often than not a risk management strategy should eliminate and/or mitigate risks and provide reasonable assurance that business objectives will...

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Juan-Pierré BRUWER Yolande SMIT

Accounting Information Systems – A Value-Adding Phenomenon or a Mere Trend? The Situation in Small and Medium Financial Service Organizations in the Cape Metropolis

Small Medium and Micro Enterprises (SMMEs) are of grave importance to the South African economy as they are legally obliged to support in the alleviation of poverty, the diminution of unemployment and the equal dissemination of wealth throughout the country. Despite the importance of these entities, prior research suggests that these entities are not mainly sustainable as between 70% and 80% of South African SMMEs fail after being in operation for five years. More often than not the latter dispensation is believed to stem from the realization of risks which, in turn, is cultivated by the ineffective management of economic factors. Among the economic factors which have a direct influence on the existence of South African SMMEs is the effectiveness of accounting information system(s). Here it is argued that a small organization is more likely to attain sustainability if its accounting information system(s) provide relevant, reliable and recent information, to management, for better...

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