Instruments available to the public to assess audit quality
- Authors: Prinsloo, Frans
- Subjects: Auditing -- South Africa , Quality control -- Auditing , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21928 , vital:29802
- Description: With the separation of ownership from day-to-day management that began to characterise many businesses following the industrial revolution, concern arose whether the day-to-day management (as agents) would bias information flows to the business owners (as principals) in order to enhance, say, their remuneration and their reputations as managers (AQF, 2005a: 6). To address these concerns, business owners require mechanisms, such as the external audit, to enable the effective assessment of the stewardship of the agents. Currently the role of the external auditor is to express an opinion on the fair representation of the annual financial statements prepared by management for the business owners.
- Full Text: false
- Authors: Prinsloo, Frans
- Subjects: Auditing -- South Africa , Quality control -- Auditing , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21928 , vital:29802
- Description: With the separation of ownership from day-to-day management that began to characterise many businesses following the industrial revolution, concern arose whether the day-to-day management (as agents) would bias information flows to the business owners (as principals) in order to enhance, say, their remuneration and their reputations as managers (AQF, 2005a: 6). To address these concerns, business owners require mechanisms, such as the external audit, to enable the effective assessment of the stewardship of the agents. Currently the role of the external auditor is to express an opinion on the fair representation of the annual financial statements prepared by management for the business owners.
- Full Text: false
Ons woon en werk met afval in Frankdale
- The environmental advisory unit
- Authors: The environmental advisory unit
- Subjects: The environmental advisory unit
- Language: Afrikaans, Xhosa
- Type: text
- Identifier: http://hdl.handle.net/10962/168783 , vital:41647
- Description: Ons woon langsaan ‘n vullishoop, 25km buite Kaapstad, oppad na Malmesbury. Ons plek se naam is Frankdale. Ons het geen skole, toilette of elektrisiteit, en ook geen gesondheidsklinieke nie. ‘n Mobiele kliniek kom een keer per maand.
- Full Text:
- Authors: The environmental advisory unit
- Subjects: The environmental advisory unit
- Language: Afrikaans, Xhosa
- Type: text
- Identifier: http://hdl.handle.net/10962/168783 , vital:41647
- Description: Ons woon langsaan ‘n vullishoop, 25km buite Kaapstad, oppad na Malmesbury. Ons plek se naam is Frankdale. Ons het geen skole, toilette of elektrisiteit, en ook geen gesondheidsklinieke nie. ‘n Mobiele kliniek kom een keer per maand.
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Property development body of knowledge (PDBoK)
- Authors: Botha, Brink
- Subjects: Real estate business , Real estate , f-sa
- Language: English
- Type: text , Inaugural Lectures
- Identifier: http://hdl.handle.net/10948/52750 , vital:44007
- Description: Property development constitutes one of the largest enterprises and gross domestic product contributors of the world. Property development is about the development of land or Real Estate. The business of property development boasts enormous successes over the centuries, however also incurred substantial losses. Then the Covid-19 pandemic took this sentiment to new horizons. Empirical research identified factors affecting the perceived success of property development. The property development project life cycle has been identified to an extent, however, in the international arena, there are still extensive debate in terms of what constitute the accepted norm and stages involved in the proposed property development project life cycle. During primarily the last two decades, further empirical research identified certain knowledge areas that inform the property development process and ultimate life cycle, however, a Best Practice Guide informing the Property Development Body of Knowledge (pork) does not exist. The primary objective of this on-going research project will be to deliver this knew knowledge. The secondary objective will be in the form of knowledge areas aligned to the internationally agreed property development project life cycle that will enable the practice of property development to be professionally governed in all its impact and composure.
- Full Text:
- Authors: Botha, Brink
- Subjects: Real estate business , Real estate , f-sa
- Language: English
- Type: text , Inaugural Lectures
- Identifier: http://hdl.handle.net/10948/52750 , vital:44007
- Description: Property development constitutes one of the largest enterprises and gross domestic product contributors of the world. Property development is about the development of land or Real Estate. The business of property development boasts enormous successes over the centuries, however also incurred substantial losses. Then the Covid-19 pandemic took this sentiment to new horizons. Empirical research identified factors affecting the perceived success of property development. The property development project life cycle has been identified to an extent, however, in the international arena, there are still extensive debate in terms of what constitute the accepted norm and stages involved in the proposed property development project life cycle. During primarily the last two decades, further empirical research identified certain knowledge areas that inform the property development process and ultimate life cycle, however, a Best Practice Guide informing the Property Development Body of Knowledge (pork) does not exist. The primary objective of this on-going research project will be to deliver this knew knowledge. The secondary objective will be in the form of knowledge areas aligned to the internationally agreed property development project life cycle that will enable the practice of property development to be professionally governed in all its impact and composure.
- Full Text:
Resource nationalism: a threat or a panacea to economic development
- Authors: Ocran, Matthew
- Subjects: Natural resources , Nationalism , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/20901 , vital:29412
- Description: I seek to achieve three objectives in my lecture: first I attempt an outline of the evolution of economic thought regarding progress from the medieval period to contemporary times. Following the discussion of the mainstream theories of economic growth I then review the associated empirical literature. I also consider a brief case study on two successful countries before addressing the question whether resource nationalism matter in determining economic development. Lastly, I provide some policy recommendations for economic development in South Africa and other resource rich countries on the continent.
- Full Text:
- Authors: Ocran, Matthew
- Subjects: Natural resources , Nationalism , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/20901 , vital:29412
- Description: I seek to achieve three objectives in my lecture: first I attempt an outline of the evolution of economic thought regarding progress from the medieval period to contemporary times. Following the discussion of the mainstream theories of economic growth I then review the associated empirical literature. I also consider a brief case study on two successful countries before addressing the question whether resource nationalism matter in determining economic development. Lastly, I provide some policy recommendations for economic development in South Africa and other resource rich countries on the continent.
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Whither the International Court?
- Authors: Cilliers, A. C
- Subjects: International Court of Justice -- Powers and duties , Mandates -- Namibia , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21110 , vital:29441
- Description: The International Court of Justice is an important organ regulating the pacific settlement of international disputes. If the present Court is to function effectively, disrespectful attacks on members of the Court should cease, and the organs of the United Nations should not attempt to use the Court as an instrument of policy. Moreover, the Court itself should adhere to the appropriate method of interpretation of international instruments in litigation having a bearing on political controversies. In October 1966 the General Assembly of the United Nations purported to terminate South Africa's mandate in respect of South West Africa. The Security Council thereafter requested the Court to advise it as to the legal consequences for states of South Africa's continued presence in South West Africa, notwithstanding Security Council Resolution 276 (1970). Has the mandate been validly terminated?
- Full Text: false
- Authors: Cilliers, A. C
- Subjects: International Court of Justice -- Powers and duties , Mandates -- Namibia , f-sa
- Language: English
- Type: text , Lectures
- Identifier: http://hdl.handle.net/10948/21110 , vital:29441
- Description: The International Court of Justice is an important organ regulating the pacific settlement of international disputes. If the present Court is to function effectively, disrespectful attacks on members of the Court should cease, and the organs of the United Nations should not attempt to use the Court as an instrument of policy. Moreover, the Court itself should adhere to the appropriate method of interpretation of international instruments in litigation having a bearing on political controversies. In October 1966 the General Assembly of the United Nations purported to terminate South Africa's mandate in respect of South West Africa. The Security Council thereafter requested the Court to advise it as to the legal consequences for states of South Africa's continued presence in South West Africa, notwithstanding Security Council Resolution 276 (1970). Has the mandate been validly terminated?
- Full Text: false