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Browsing Financial Management by Issue Date
Now showing items 41-60 of 227
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(University of Johannesburg, Department of Business Management, 2008)BACKGROUND: The introduction of a secondary tax on companies (STC) and the lowering of the normal income tax rate in 1993 constituted a dramatic change in the tax structure of South African organisations. The original ...
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(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2008)Fraud and corruption in companies is a serious problem in this day and age. One only needs to think of Enron, Parmalat and Macmed. Companies are constantly identifying new and ingenious ways to defraud their customers, ...
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(College of Economic and Management Sciences, University of South Africa, 2008)Accounting practices generate accounting information that is reflected in corporate annual reports. However, these practices are in a process of transition. The word ‘transition’ means “change-over, conversion, development, ...
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(School of Accounting Sciences, University of Pretoria, 2008)Empirical accounting research frequently makes use of data sets with a time-series and a cross-sectional dimension – a panel of data. The literature review indicates that South African researchers infrequently allow for ...
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(University of Pretoria, 2008-02-18)The main goal of this thesis was to obtain an understanding of the way in which accounting practices that are constantly in transition generate the information that is disclosed in corporate annual reports (CARS). The study ...
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(University of Pretoria, 2008-08-06)This thesis is concerned with the classification of accounting information from the recording phase through to the reporting phase. Various criticisms on the way information is presented in financial statements, especially ...
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(Virtus Enterpress, 2009)The introduction of single stock futures to a market presents the opportunity to assess an individual company’s response to futures trading directly, in contrast to the market-wide impact obtained from index futures studies. ...
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(The Physical Development Sciences, University of the Free State, 2009)Financial statements are read, analysed and interpreted by a diverse group of interested parties, among whom are owners, directors and managers who read financial statements to utilise the information for planning and ...
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(University of Pretoria, 2009-04-20)For many years, accounting discourse has been concerned with the measurement of attributes of accounting events. The concept of measurement forms one of the central pillars on which the preparation of financial statements ...
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(Juta, 2009-06)Corporate social responsibility (CSR) has recently received considerable attention in literature. One of the vehicles by which companies can conform to CSR in South Africa is Black Economic Empowerment (BEE). In this ...
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Financial literacy : an interface between financial information and decision-makers in organisations (College of Economic and Management Sciences, University of South Africa, 2009-08)Individuals' decisions and subsequent actions flow from their understanding of the surroundings in which they operate. In order to facilitate economic and financial sustainability, individuals need the cognitive ability ...
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(Juta, 2009-09)The act of classifying information created by accounting practices is ubiquitous in the accounting process ; from recording to reporting, it has almost become second nature. The classification has to correspond to the ...
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(University of Pretoria, 2009-09-07)Climate change is increasingly acknowledged as one of the greatest threats facing humanity in the 21st century. Given the enormity of the potential impact of global warming, worldwide collective action from all sectors of ...
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(University of Pretoria, 2009-10-09)The purpose of this study is to investigate how a financial literacy interface model could contribute towards the comprehensibility of financial information to decision makers in organisations. The way individuals and ...
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(University of Pretoria, 2009-11-23)The purpose of this study is to determine whether all costs over the life cycle of metallurgical research projects are included in the initial cost estimate, whether these costs are estimated accurately and whether they ...
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(The Physical Development Sciences, University of the Free State, 2010)Real estate development can be one of the largest contributors of wealth in society; and it plays a key role in determining the level of economic prosperity of individuals, business firms and the country. For residential ...
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(Juta, 2010)This study compares the practices of accounting measurement with the principles of the representational theory of measurement to determine whether the attributes of accounting phenomena are measured on well-founded scales. ...
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(Virtus Enterpress, 2010)The introduction of single stock futures to a market allows for a per company impactassessment of futures trading activity. Thirty-eight South African companies were evaluated in terms of a possible price and volume ...
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(University of Johannesburg, Department of Business Management, 2010)PURPOSE: The aim of this study was to test whether findings by Johnson and Soenen (2003) regarding indicators of successful companies in the USA also apply to South African JSE-listed companies. PROBLEM INVESTIGATED: To ...
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(Juta, 2010-03)This article investigates the application of capital budgeting techniques and the incorporation of risk into the capital budgeting process among a sample of South African industrial firms listed on the JSE Securities ...
Now showing items 41-60 of 227