• The value relevance of straight-lining lease expenses 

      Mey, Mattheus Theodorus (Clute Institute, 2016-11)
      ENGLISH SUMMARY : The International Accounting Standards Board envisions the global acceptance of International Financial Reporting Standards (IFRS). Despite attempting convergence with IFRS, some national accounting ...
    • Web 3.0 : governance, risks and safeguards 

      Bruwer, Hendrik Jacobus; Rudman, Riaan (The Clute Institute, 2015-06)
      Many organisations consider technology as a significant asset to generate income and control cost. The Web is recognised as the fastest growing publication medium of all time. This mass of unstructured information presents ...
    • What are the indicators of a successful business rescue in South Africa? ask the business rescue practitioners 

      Conradie, Shaneen; Lamprecht, Christiaan (AOSIS Publishing, 2018)
      Background: Business rescue, in terms of Chapter 6 of the Companies Act No 71 of 2008, is still relatively new to the South African business environment. The need for a successful business rescue regime is beyond doubt. ...