Search
  Advanced Search
 
Journal search
Journal cover: Meditari Accountancy Research

Meditari Accountancy Research

ISSN: 2049-372X

Online from: 2000

Subject Area: Accounting and Finance

Content: Latest Issue | icon: RSS Latest Issue RSS | Previous Issues

 

Table of contents:
Volume 17 issue 2

Published: 2009, Start page: p1

Icon key:  Icon: Access. You have access to this item   Icon: Backfiles.  Backfiles   Icon: Earlycite.  Earlycite   Icon: Abstract.  Abstract only   
Details of your active accounts, and the resources you can access
Articles
Article Id: Article Information:
1943898 Corporate social responsibility assurance: how do South African publicly listed companies compare?
B. Ackers (pp. 1 - 17)
Keywords: Accountability, Assurors, Auditing profession, Corporate social responsibility (CSR), ISAE 3000, Stakeholders, Standards
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (126kb) ]  |  Reprints & permissions
1943922 South African training officers’ perceptions of the knowledge and skills requirements of entry-level trainee accountants
K. Barac (pp. 19 - 46)
Keywords: Accounting competency frameworks, Accounting knowledge Financial management, Analytical skills, Auditing, Communication skills, Computer capabilities/skills, Entry-level trainee accountants, Financial accounting, Interpersonal skills, Management accounting, SAICA syllabus, Taxation
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (231kb) ]  |  Reprints & permissions
1943925 Factors influencing a prospective chartered accountant’s level of financial literacy: an exploratory study
B. de Clercq, J.M.P. Venter (pp. 47 - 60)
Keywords: Age, Gender, Income levels, Personal financial literacy
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (132kb) ]  |  Reprints & permissions
1943918 The application and constitutionality of the so called “reverse” onus of proof provisions and presumptions in the Income Tax Act: the revenue’s unfair advantage
G.K. Goldswain (pp. 61 - 83)
Keywords: Additional tax, Burden of proof, Constitution, Deeming provisions, Onus of proof, Penalties, Presumptions, Reverse onus
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (146kb) ]  |  Reprints & permissions
1943911 Comparing levels of career indecision among selected honours degree students at the University of Pretoria
Y. Jordaan, C. Smithard, E. Burger (pp. 85 - 100)
Keywords: Accounting, Career, Career indecision, Career uncertainty, Chartered accountant, Degree of study, Economics, Employment, Management, Marketing, Students, University of Pretoria
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (128kb) ]  |  Reprints & permissions
1943940 The use of multiples in the South African equity market: is the popularity of the price earnings ratio justifiable from a sector perspective?
W.S. Nel (pp. 101 - 115)
Keywords: Equity valuation, Multiples, Price earnings ratio, Valuation errors
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (205kb) ]  |  Reprints & permissions
1943920 Methods of choice in the valuation of ordinary shareholders’ equity: evidence from theory and practice
W.S. Nel (pp. 117 - 135)
Keywords: Discounted cash flow, Discounts, Dividend growth model, Earnings before interest, Equity valuation, Free cash flow, Majority interest, Minority interest, Premiums
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (179kb) ]  |  Reprints & permissions
1943924 The value added statement: does it add any value?
L.J. Stainbank (pp. 137 - 149)
Keywords: Accrual-based value added statement, Cash-based value added statement, Legitimacy theory, Social accounting theories, Stakeholder theory, Value added statement
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (72kb) ]  |  Reprints & permissions
1943929 CFC translation rules: is the taxpayer currently getting the short end of the stick?
M. van Heerden (pp. 151 - 165)
Keywords: Average exchange rate, CFC’s foreign tax year, Controlled foreign company, Conversion, Period, Section 9D, South African resident shareholder, South African resident’s year of assessment, Translate, Translation
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (115kb) ]  |  Reprints & permissions
1943902 Section 80A(c)(ii) of the Income Tax Act and the interpretation of tax statutes in South Africa
L. van Schalkwyk, B. Geldenhuys (pp. 167 - 185)
Keywords: Constitution, GAAR, Misuse or abuse, Modern approach, Section 245(4), Section 80A(c)(ii), Spirit of the law, Statutory interpretation, Traditional approach
Article type: General review
Please login  |  Abstract & purchase  [ HTML & PDF (149kb) ]  |  Reprints & permissions

Article Id: Article Information: