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The implications of lead firm sourcing strategies and value chain governance on suppliers and sector development: the case of the South African textile and apparel industry
Published 2025“…Over the past 10-15 years, South African retailers have shifted from offshoring to nearshoring and reshoring, transitioning from transactional and captive governance to hierarchical and network-based models. The study demonstrates that hierarchical governance, marked by vertical integration, and network-based governance, characterized by partnerships, have distinct implications for supplier development and sectoral restructuring. …”
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The view of society held by the prophets of the C 8th and C 7th B.C.E.: its social sources and implications
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Effective language use in academic study material for L2 speakers of English at a distance learning institution
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Value-Added Tax (VAT) Implications within the South African environment arising from the classification of cryptocurrencies as financial services under the VAT Act
Published 2023“…After further consultative processes on the classification of cryptocurrencies involving National Treasury and other stakeholders, cryptocurrencies were classified as financial services in 2019. This study was limited to the VAT implications arising from the classification of cryptocurrencies as financial services and did not look at the income tax implications. …”
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