scholarly journals SIMPLIFYING FINANCIAL REPORTS FOR THE AVERAGE NEWS CONSUMER: A STUDY OF SOME SOUTH AFRICAN NEWSPAPERS

Communitas ◽  
2017 ◽  
Vol 22 (1) ◽  
Author(s):  
Bongolethu Futuse ◽  
Pedro Diederichs
Keyword(s):  
South African ◽  
Financial Reports

scholarly journals Individual shareholders’ understanding of the content of interim reports of South African listed retail companies

2015 ◽  
Vol 18 (2) ◽  
pp. 177-189 ◽  
Author(s):  
Johan GI Oberholster ◽  
Carolina Koornhof ◽  
Quintus Vorster
Keyword(s):  
South African ◽  
Work Experience ◽  
Good Knowledge ◽  
Financial Reports

A number of studies conducted, and reports published, by international and local accounting bodies have found that the proliferation of disclosures in financial reports has hampered users’ understanding of these reports. The reports by accounting bodies also indicate that these users prefer more concise financial reports. These findings, in conjunction with a dearth of recent questionnaire-based research on whether individual shareholders understand the content of financial reports, resulted in this study on whether individual shareholders understand the content of interim reports. The study provides empirical proof that a sound knowledge of business, accounting and economic matters is a prerequisite for understanding interim reports in the case of individual shareholders. The results of the study indicate that individual shareholders have a limited understanding of the content of interim reports as a whole, and that a good knowledge of business and economic matters and of accounting results in an improved understanding of the content of interim reports. In particular, specialisation in accounting in undergraduate and postgraduate degrees, professional qualifications, and work experience in the financial field improve the understanding of individual shareholders.

scholarly journals TRANSFORMATION OF GOVERNANCE IN STATE-OWNED COMPANIES: THE CASE OF SOUTH AFRICA AS A DEVELOPING COUNTRY

2021 ◽  
Vol 9 (7) ◽  
pp. 162-176
Author(s):  
Maphelo Malgas ◽  
Bonginkosi Wellington Zondi
Keyword(s):  
South Africa ◽  
South African ◽  
General Public ◽  
African State ◽  
South African Government ◽  
The South ◽  
African Government ◽  
Financial Reports ◽  
The People ◽  
The Will

The basis of this article is an article published by Thomas (2012) whose objective was to track over a two-year period the performance of five strategic South African state-owned enterprises with regards to issues of governance. These enterprises were ESKOM, South African Airways (SAA), South African Broadcasting Corporation (SABC), Telkom, and Transnet. The paper revealed that there were serious transgressions in these entities and recommendations were made to address these. The aim of this article therefore was to establish whether or not the transgressions reported by Thomas are still happening within these entities. The data was collected from the 2014/2015, 2015/2016, 2016/2017, and 2017/2018 financial reports of these entities. The study revealed that the transgressions are still taking place. With regards to issues of sustainability SAA and SABC continue to make loses, with SAA continuing to be bailed out by the South African government against the will of the South African general public. Fruitless and wasteful expenditure increased in all the five entities mentioned above and no serious action has been taken by the South African government to hold the people responsible accountable. While Telkom, Transnet and Eskom were making profits these profits are not at the envisaged level.

scholarly journals Die staat van toegevoegde waarde as komponent van finansiele verslaggewing in die RSA

1991 ◽  
Vol 22 (3) ◽  
pp. 53-62
Author(s):  
A. P. Du Plessis ◽  
D. S. Joubert
Keyword(s):  
South African ◽  
Financial Reporting ◽  
Value Added ◽  
Financial Statements ◽  
Financial Information ◽  
Financial Reports ◽  
A Value ◽  
Information Contents

The value added statement as component of financial reporting in the RSA The value added statement was developed due to a need for more understandable financial information for the uninformed user of financial statements. Although not required by the Companies Act, since 1977 numerous South African companies have included a value added statement in their financial reports. The question can, however, be asked whether the inclusion of a statement of value added in financial reports will not put financial information at the disposal of a larger group of existing and potential users of financial statements. In such a case the inclusion of the statement should be made compulsory and the contents be standardized. During a study of the reasons for the publication and the presentation of the information of this statement by South African companies, it was found that companies probably publish this statement for the annual competitions for financial statements. The information contents of the statement is therefore disregarded.

scholarly journals Openbaarmaking van belastinginligting in die finansiële verslae van maatskappye: Vereistes, riglyne en mate van voldoening

2002 ◽  
Vol 10 (1) ◽  
pp. 187-208
Author(s):  
M. Stiglingh ◽  
J.F.M. Kotzé
Keyword(s):  
South Africa ◽  
South African ◽  
Financial Statements ◽  
The South ◽  
Financial Reports ◽  
South African Institute ◽  
Accounting Practice ◽  
Chartered Accountants

The purpose of this study was to determine the requirements and guidelines for the disclosure of taxation information in the financial reports of South African companies in order to determine the extent to which leading South African companies comply with these requirements and guidelines. It was determined that there are comprehensive requirements and guidelines in respect of the disclosure of taxation information in the financial reports of South African companies. These requirements and guidelines are regulated by the Companies Act, No. 61 of 1973, as well as the statements of Generally Accepted Accounting Practice that are issued by the South African Institute of Chartered Accountants. The analyses undertaken of the financial statements of the selected companies indicate that leading companies in South Africa comply to a large extent with the requirements and guidelines for the disclosure of taxation information in financial reports.

The Three-dimensional structure of frozen-hydrated nudaurelia capensis β virus

1987 ◽  
Vol 45 ◽  
pp. 650-651
Author(s):  
N. H. Olson ◽  
T. S. Baker ◽  
Wu Bo Mu ◽  
J. E. Johnson ◽  
D. A. Hendry
Keyword(s):  
South African ◽  
Rna Virus ◽  
Carbon Film ◽  
Three Dimensional ◽  
Dimensional Structure ◽  
Electron Dose ◽  
Total Electron ◽  
Three Dimensional Structure ◽  
Negative Stain ◽  
Dimensional Reconstruction

Nudaurelia capensis β virus (NβV) is an RNA virus of the South African Pine Emperor moth, Nudaurelia cytherea capensis (Lepidoptera: Saturniidae). The NβV capsid is a T = 4 icosahedron that contains 60T = 240 subunits of the coat protein (Mr = 61,000). A three-dimensional reconstruction of the NβV capsid was previously computed from visions embedded in negative stain suspended over holes in a carbon film. We have re-examined the three-dimensional structure of NβV, using cryo-microscopy to examine the native, unstained structure of the virion and to provide a initial phasing model for high-resolution x-ray crystallographic studiesNβV was purified and prepared for cryo-microscopy as described. Micrographs were recorded ∼1 - 2 μm underfocus at a magnification of 49,000X with a total electron dose of about 1800 e-/nm2.

Suicidal Behavior in Black South Africans

Crisis ◽  
2003 ◽  
Vol 24 (1) ◽  
pp. 24-28 ◽  
Author(s):  
Lourens Schlebusch ◽  
Naseema B.M. Vawda ◽  
Brenda A. Bosch
Keyword(s):  
South African ◽  
Suicidal Behavior ◽  
Health Care Facilities ◽  
South African Society ◽  
South Africans ◽  
The Past ◽  
The People ◽  
Care Facilities ◽  
Black South Africans ◽  
To Come

Summary: In the past suicidal behavior among Black South Africans has been largely underresearched. Earlier studies among the other main ethnic groups in the country showed suicidal behavior in those groups to be a serious problem. This article briefly reviews some of the more recent research on suicidal behavior in Black South Africans. The results indicate an apparent increase in suicidal behavior in this group. Several explanations are offered for the change in suicidal behavior in the reported clinical populations. This includes past difficulties for all South Africans to access health care facilities in the Apartheid (legal racial separation) era, and present difficulties of post-Apartheid transformation the South African society is undergoing, as the people struggle to come to terms with the deleterious effects of the former South African racial policies, related socio-cultural, socio-economic, and other pressures.

Does Psychology “Matter”? An Analysis of “Relevance” in South African Psychology

PsycCRITIQUES ◽  
2017 ◽  
Vol 62 (6) ◽  
Author(s):  
Brian W. Becker ◽  
Heather Macdonald
Keyword(s):  
South African
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