Browsing Economic and Management Sciences by Issue Date

Browsing Economic and Management Sciences by Issue Date

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  • To hedge account or not to hedge account? (Part 2) 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-02)
    In terms of AC 208 a financial instrument can be used either for hedging (non-trading) or for speculative (trading) purposes. The substance of a hedging instrument is, however, not evident from or determined by its ...
  • Report back 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-06)
    The 18th annual congress of the European Accounting Association was held on 10 - 12 May 1995 in Birmingham in the United Kingdom. A total of 750 delegates from 51 different countries attended the congress and more ...
  • A balance sheet approach versus an income statement approach to financial reporting 
    Koornhof, Carolina, 1959- (Universidad de Pinar del Río "Hermanos Saíz Montes de Oca", 1995-10)
    In 1940 Paton and Littleton adopted two premises in their book "An Introduction to Corporate Accounting Standards" - first that periodic income determination was the central function of financial accounting and secondly ...
  • The homological transfer research method revisited 
    Koornhof, Carolina, 1959- (Computer Society of South Africa, 1996)
    The Homological transfer method is a very efficient research method which is based on similarities between manufacturing, financial, educational, informational and other productive processes. The existence of these ...
  • Bringing securitisation back onto the balance sheet 
    Koornhof, Carolina, 1959- (Butterworths, 1996-04)
    The accounting treatment for asset securitisation has been a much debated topic in recent years. The reason for the controversy stems, amongst other things, from the complexity of these transactions, and the fact that the ...
  • Challenges confronting accountancy in the 21st century 
    Koornhof, Carolina, 1959- (Meditari, 1997)
    As we enter the 21st century, the accounting discipline and the accounting profession shall have to adapt to an environment that is increasingly being subjected to rapid and discontinuous change. This article addresses ...
  • Wanted : an economic system for South Africa 
    Truu, M.L. (Faculty of Economic and Management Sciences, University of Pretoria, 1997)
    At present, South Africa's economic system has no name and is under a cloud of confusion. This has been caused by the concurrence of two major political events: the collapse of the Soviet bloc and South Africa's changeover ...
  • A public relations strategy for the promotion of South Africa as a tourist destination in a 'non-user' country 
    Lubbe, Berendien Anna (Unisa Press and Taylor & Francis, 1997)
    The objective of this study was to formulate a public relations strategy for a tourist-generating country which could be described as a 'non-user' of South Africa's tourist product. The aim of this strategy is to provide ...
  • An appraisal of the RDP and the macroeconomic strategy of the South African government in terms of conditions for sustainable economic growth and development 
    De Wet, Geert Lampen, 1947-; Harmse, Chris (Faculty of Economic and Management Sciences, University of Pretoria, 1997-06)
    This paper reviews conditions for sustainable economic growth and development, developed in previous publications and papers by the authors and based on the experience of successfully developing countries. It then analyses ...
  • Identifisering van stressors aanwesig by vlieëniers van 'n kommersiële lugredery 
    Brand, H.E. (Heinrich Everhardus); Theron, Schalk Willem; Marais, R. (Faculty of Economic and Management Sciences, University of Pretoria, 1997-06)
    The occupation of pilot in a commercial airways relates to excessively high standards and demands. High standards must be maintained during performance on the job. Thus the working environment of the pilot in the airways ...
  • A public interest perspective of the auditing standard setting process in South Africa 
    Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)
    The auditing profession has been criticised that auditing standards favour the self-interests of a limited number of members or certain constituencies of society and not society at large. As auditing is a means of social ...
  • Creation of shareholder value : a comparison of economic value added (EVA) with traditional performance measures 
    Shotter, Magdalena; Brummer, L.M., 1940-; Dennis, C.; Boshoff, A. (School of Accounting Sciences, University of Pretoria, 1998)
    This study investigates the strength of association of Economic Value Added with Shareholder Value and compares this association to that of traditional performance measures. It examines the correlation between MVA and EVA ...
  • Ouditgelde in Suid-Afrika 
    Schumann, E.F. (Southern African Institute of Government Auditors, 1998)
    Very little information is available on the income patterns of individual audit firms in South Africa. There is no statutory requirement for audit firms to disclose any information in respect of its own activities. This ...
  • A normative reference framework for determining audit materiality 
    Botha, W.J.J. (Willem Johannes Jacobus); Gloeck, Juergen D. (Juergen Dieter), 1956- (Southern African Institute of Government Auditors, 1998)
    Materiality is a central concept in the process which is applied during the external audit of company annual financial statements. Guidelines issued by professional standard-setting bodies generally state that the determination ...
  • 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 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 ...
  • The why, what, where and how of corporate environmental reporting 
    De Villiers, Charl Johannes; Lubbe, D.S. (School of Accounting Sciences, University of Pretoria, 1998)
    Although environmental reporting is not compulsory in this country, many companies and other organisations in South Africa disclose information regarding the natural environment. Organisations may therefore decide for ...
  • Internet firewall environment : an audit perspective 
    Bouwer, A.M.; De Jager, Herman (Southern African Institute of Government Auditors, 1998)
    The aim of this article is to introduce auditors to the Internet, and more specifically to security implications for companies online. The article will look at firewalls as a control measure to protect these companies ...
  • A critical view of the allocation of revenue to provincial governments 
    Du Bruyn, Rudrik; Venter, J.M.P. (School of Accounting Sciences, University of Pretoria, 1998)
    This article investigates the principles used in the allocation of revenue resources to the nine provincial governments based on the recommendations of the Financial and Fiscal Commission. The article identifies the aspects ...
  • 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 ...