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Home > Meditari Accountancy Research > Table of contents:Volume 17 issue 2
Meditari Accountancy Research
ISSN: 2049-372X
Online from: 2000
Subject Area: Accounting and Finance
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Table of contents:
Volume 17 issue 2
Published: 2009, Start page: p1Icon key: 
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| 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 |
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