Browsing Accounting by Issue Date

Browsing Accounting by Issue Date

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  • The tax implications of contracting as an independent contractor and or a labour broker 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1998)
    The provisions in the Income Tax Act ("the Act") relating to independent contractors and labour brokers are limited to a few paragraphs in the Fourth Schedule to the Act. These provisions as well as the South African Revenue ...
  • Effek van die beheeromgewing op werknemersbedrog 
    Grobler, G.P.; Du Plessis, Liesel (School of Accounting Sciences, University of Pretoria, 1998)
    Fraud, especially employee fraud, is a reality facing all businesses and it is increasing dramatically. In any organisation the control environment forms the basis for control. It has a pervasive influence on the manner ...
  • The usefulness of the added value statement : a review of the literature 
    Van Staden, Chris J. (Christiaan Johan); Vorster, Q. (Quintus) (School of Accounting Sciences, University of Pretoria, 1998)
    The increased incidence of publication of the value added statement in South Africa does not seem to be supported by evidence substantiating its usefulness. This study sets out to determine whether sufficient evidence on ...
  • Congress update 
    Koornhof, Carolina, 1959- (Butterworths, 1998-02)
    Toward the end of October 1997 two important Accounting congresses took place in Paris, France. The first congress, the 8th World Congress of the International Association for Accounting Education and Research ...
  • Exposure draft 111 : the nature of temporary differences 
    Koornhof, Carolina, 1959- (Butterworths, 1998-04)
    In April1997 the South African Institute of Chartered Accountants issued a new exposure draft on Income Taxes. Exposure Draft 111 closely follows the International Accounting Statement 12 (revised) and forms part of ...
  • An investigation into problem areas related to rehabilitation management accounting 
    Gouws, Daan G.; Beukes, C.J. (Cecilia Johanna) (School of Accounting Sciences, University of Pretoria, 1999)
    The opinions of rehabilitation and environmental managers in the mining industry were researched. There opinions were obtained to questions about the adequate allocation of environmental costs, the visibility of environmental ...
  • Belastinghantering van voorsienings met die verkoop van 'n besigheid as 'n lopende saak 
    Stiglingh, M. (Madeleine) (School of Accounting Sciences, University of Pretoria, 1999)
    Reports the results of a study conducted to analyse the tax position of the transfer of contingent liabilities and provisions within the selling of a business, for both the seller and the buyer. Provides some guidelines ...
  • Non-conforming policies vs conforming policies 
    Dann, H. (School of Accounting Sciences, University of Pretoria, 1999)
    The restriction on the deductibility of insurance premiums in terms of section l1 (w) of the Income Tax Act ("the Act") has created constraints regarding the implementation of deferred compensation schemes. However, for ...
  • The process of control self-assessment and its use in risk management 
    Du Plessis, Liesel; Grobler, G.P. (School of Accounting Sciences, University of Pretoria, 1999)
    Organisations are exposed to various forms of risks. Business risk is the threat that the objectives of an organisation will not be achieved. Management is responsible to address the risks facing the organisation. Management ...
  • The decision by management to disclose environmental information : a research note based on interviews 
    De Villiers, Charl Johannes (University of Pretoria. School of Accounting Sciences, 1999)
    The question that was considered in this research was why management discloses environmental information given the fact that it is not required by law in South Africa. The person closest to the decision to report environmental ...
  • Verslagdoening en openbaarmaking van navorsings- en ontwikkelingskoste in die finansiële state van Suid-Afrikaanse publieke maatskappye 
    Koornhof, Carolina, 1959-; Koppeschaar, Zanne Ronelle (School of Accounting Sciences, University of Pretoria, 1999)
    In a rapidly changing business environment, successful enterprises are becoming more innovative and increasing resources are allocated to research and development of new ideas, products, processes, services and systems. ...
  • Postmodernism and accounting : mirror or myth? 
    Koornhof, Carolina, 1959-; De Villiers, Charl Johannes (Meditari Accountancy Research, 1999)
    Words such as postmodernism and postmodern have become part of our vocabulary and are used in everyday conversations. However, the underlying concepts and ideas are generally diffuse and defy concise definition and exact ...
  • The process beyond the numbers and ratios 
    Gouws, Daan G.; Lucouw, Pierre (School of Accounting Sciences, University of Pretoria, 1999)
    Accounting numbers and ratios represent merely reflections of reality and have limited meaning and significance in and of themselves. They may contain embedded meaning, but extracting it requires creative skills of ...
  • Cash flow risk ratio : an aid to marketing decisions 
    Geyser, Mariette (Agricultural Economics Association of South Africa, 1999-03)
    In the past, the fully regulated marketing environment allowed producers to neglect or ignore the marketing side of their business. Now, with an open marketing system and increased volatility in the commodity markets, ...
  • Financial accounting and reporting in developing countries : a South African perspective 
    Oberholster, J.G.I. (Johan Gerhardus Ignatius), 1962- (Faculty of Economic and Management Sciences, University of Pretoria, 1999-06)
    South Africa is currently going through major changes in political, social and other arenas. It is therefore appropriate to consider the effect of these developments on financial reporting in a changing environment. This ...
  • Obstacles in establishing and operating a public sector internal auditing function in a developing country : the South African experience 
    Van der Schyf, D.B. (School of Accounting Sciences, UP, 2000)
    The point of exit in this research is that there should be an internal audit department in a national government department in South Africa to render a top-class internal auditing service that is cost-effective and affordable, ...
  • Organisational problems in respect of the implementation of activity - based costing in South Africa 
    Wessels, S.; Shotter, Magdalena (School of Accounting Sciences, UP, 2000)
    In this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activitybased costing are examined and compared with difficulties experienced by ...
  • Social responsibility disclosure by South African industrial holding companies : a research note 
    De Villiers, Charl Johannes (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)
    The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was analysed. Information on employee-related ...
  • Empiriese bevindings aangaande die nakoming van korporatiewe beheerriglyne in jaarverslae van sekere genoteerde Suid-Afrikaanse maatskappye 
    Vorster, Q. (Quintus); Lubbe, Dave (David Schalk), 1951- (School of Accounting Sciences, UP, 2000)
    The implementation of the principles of corporate governance by South African companies has increased considerably since the release of the King Report in 1994. This report exerted a great influence, especially regarding ...
  • How flexible is your company? 
    Koornhof, Carolina, 1959- (Accountancy and Finance Update, 2000)
    No abstract available.