Are South Africa's section 23m interest limitation rules sufficiently targeted and effective in combatting base erosion and profit shifting through earnings stripping schemes by as... by Gwaambuka, Tatenda

“…Earnings stripping is a simple structure whereby one affiliate company resident in a low or no tax jurisdiction advances an intra-group loan to another affiliate member company resident in a high tax jurisdiction so that the latter makes excessive deductible interest payments. …”
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Opening the reserves floodgates: The SARB's new excess reserve system and its impact on the South African banking system by Ekstein, Joe Donald

“…This research evaluates the impact on the South African banking system of the South African Reserve Bank's (SARB) decision to shift from the traditional shortage reserves system to one that is now based on excess reserves. This shift changes the behaviour of the banking system that could have significant implications for the South African economy, especially for credit extension. …”
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The treatment of kinship terminology in Sotho dictionaries, with special reference to setswana

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Digital financial inclusion: determinants of M-Shwari in Kenya by Kiptorus, Joan Jesang

“…M-Shwari is available to M-Pesa customers and allows users to save and borrow from their mobile phones while earning interest on money saved. …”
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Evaluation of a pilot "registrar-as-teacher" faculty development program at Stellenbosch University by Smit, Elizabeth Johanna

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A unified approach to the economic aspects of statistical quality control and improvement by Ghebretensae Manna, Zerai

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A Proposed discharge dispensation for consumer debtors in Tanzania

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Die Vernederlandsing van Afrikaans (Afrikaans)

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Fact-finding missions or omissions: a critical analysis of the African Commission on Human and Peoples' Rights and lessons to be learnt from the Inter-American Commission on Human...

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Optimisation of the use and access to financial services at the base of the pyramid in South Africa

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The South African Milk Tart – Origins and Originality

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An analysis of financial implications of switching between crop production systems in Middle Swartland by Makhuvha, Mmbengeni Constance

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n Mosaïek van sitate: André P. Brink se Inteendeel as historiografiese interteks by de Vries, Izak Daniël

“…It masquerades as an ordinary historical novel, but is not A number of postmodernist strategies are employed to draw the reader's attention to the "fraudulent" nature of the book. Chapter one explores the theoretical backdrop against which lnteendeel is to be read. …”
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Strengthening data governance provisions in the SADC Digital Trade Framework to facilitate digital Trade in the sub-region.

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Empirical analysis in South African agricultural economics and the R-Square disease

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The Community Makery

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The determinants of interest rates in the informal financial sector and its effects on microfinance - a case study of the Ashanti Region of Ghana by Banibensu, Elike Mensa

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Prediction of creditworthiness of a viable artisanal and small-scale mining operation

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Cities in Great Power Competition: Towards a development of the Neorealist Paradigm in International Relations Theory by Kesson, Craig John

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