https://www.um.edu.mt/library/oar/handle/123456789/86256 2026-04-05T12:23:14Z https://www.um.edu.mt/library/oar/handle/123456789/103045 Title: The perceptions of South African small, medium and micro enterprise management on occupational fraud risk, economic sustainability and key employee characteristics : what are the relationships? Authors: Bruwer, Juan-Pierré; Petersen, Ashwin Abstract: PURPOSE: To ascertain whether there are relationships among occupational fraud risk evident in fast-moving-consumer-goods South African SMMEs, these business entities’ economic sustainability and the key characteristics of employees.; METHODOLOGY: Empirical and exploratory research, complemented by survey research. A quantitative research methodology was used to collect and analyse data from 120 members of management of South African SMMEs who had to adhere to relevant delineation criteria.; FINDINGS: Statistically significant relationships were found to exist between the economic sustainability of SMMEs and key employee characteristics; between occupational fraud risks. In addition, some variables were found to predict others.; ORIGINALITY/VALUE: The study provides new perspectives on phenomena which can be tested through empirical research. 2022-10-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/103043 Title: Challenges and implications of applying the Zimbabwean domestic transfer pricing rules : an SME perspective Authors: Wealth, Eukeria; Akande, Joseph O.; Mpofu, Favourate Y. Abstract: PURPOSE: Transfer pricing has largely been viewed in the context of crossborder transactions of multinational enterprises. Zimbabwe recently revised its transfer pricing rules to include domestic transactions. This study sought to explore the challenges and implications of transfer pricing legislation for SMEs.; METHODOLOGY: A qualitative inquiry is applied with the use of in-depth interviews and a questionnaire survey. Thematic analysis was used to analyse both interview and questionnaire data.; FINDINGS: The findings revealed that the paradox of observing fairness as a canon of taxation by equally taxing domestic and cross-border transactions has both economic and social implications for the Zimbabwean economy. It was evident that SMEs find themselves unduly burdened with compliance costs, capacity limitations as well as knowledge constraints in complying with the rules.; ORIGINALITY OR VALUE: The implications of transfer pricing rules on SMEs have not been explored in the Zimbabwean context. The study explores a critical sector that has often been neglected in the transfer pricing discourse. It recommends that the government revisit the applicability of domestic transfer pricing legislation to SMEs. 2022-10-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/103037 Title: Literature review of the impact of intermediate money transfer tax (IMTT) on performance of SMES Authors: Chizana, Vimbainashe; Wadesango, Newman Abstract: PURPOSE: This desktop study sought to investigate the impact of IMTT on performance of SMEs.; METHODOLOGY: Documentary research approach, which consists of reviewing, analysing and examining information, recorded media and texts were adopted for the study. In terms of data collection, the authors sourced and reviewed literature on the topic. Among others, these sources included journal articles, books, magazines and newspapers.; FINDINGS: The study revealed that IMTT has negative impact on frequency of transactions and that transactions increased where they were below minimum threshold. Furthermore, it emerged that IMTT has negative impact on suppliers’ payments and that suppliers’ payments were delayed and use of cash was urged due to IMTT. In the same vein, the study showed that IMTT has negative impact on firm performance meaning that profitability decreased due to the adoption of IMTT.; ORIGINALITY/VALUE: Management should try to minimize frequency of transactions by weighing the benefits with the costs of paying taxes. In addition, financial performance should be enhanced by focusing on proper pricing and cost minimization. The suppliers’ payment should be done on timely fashion to maintain constant supply and good relations rather than practicing tax avoidance. 2022-10-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/103036 Title: Looking at the IKEA effect with someone else's labor : do the values we set for our work and someone else's work differentiate? Authors: Erol, Kader Abstract: PURPOSE: In recent years, businesses that have been faced with a very meticulous and much more demanding consumer group tend to include consumers in the marketing and production processes of the goods and services they produce. They feel that they are more interested in, owning more, and valuing more of the things that have contributed to the creation of customers. The IKEA effect, which emerged with the idea that not only consuming but also producing creates a great sense of pleasure in people, is a cognitive bias. What makes the IKEA effect interesting, which has three main principles: “need for competence”, “justification of effort” and “endowment effect”, is that one thinks that labor alone is enough to increase the value of the product. The main purpose of this study, which distinguishes it from other similar studies, is to measure the IKEA effect of an individual against someone else's effort.; DESIGN/METHODOLOGY/APPROACH: This study is a research article that includes an extensive literature review.; FINDINGS: The results show that people value not only their own efforts but also the efforts of others, and in this way, they are exposed to the IKEA effect.; ORIGINALITY/VALUE: What distinguishes this study from other similar studies is that it measures the IKEA effect of the individual against someone else's effort. In addition, the participants were asked the questions about “liking, difficulty, entertainment, talent and disposition” about the product they made, and it was also tried to determine to what extent they were exposed to the IKEA effect. 2022-10-01T00:00:00Z